From today, 6 February 2025, the updated version of the Municipal Manual developed by the State Audit Office of Latvia, with Chapter 9 on forest governance and management, is available to local and regional government leaders, Members of Parliament, auditors, accountants, heads of state-owned and municipal enterprises, and other interested parties. The Manual is available in digital format on the State Audit Office website, and it provides advice based on audit results and recommendations for improving the work of local and regional governments.
In May 2024, the State Audit Office of Latvia published the results of audit “Action of local and regional governments with forest resources” by concluding that local and regional governments did not manage forest resources they owned economically and did no gain the greatest possible benefit from the management of these valuable public assets. Consequently, the new chapter of the Manual is dedicated to the most significant audit conclusions, issues, risks and audit recommendations for improving the situation in municipal commercial forests.
“The State Audit Office of Latvia is not just an audit institution because we are also a cooperation partner that helps strengthen state administration by providing practical support and educational tools. This Manual was developed by the State Audit Office of Latvia in 2021 with the aim of providing answers to a frequently asked question in situations where it was not clear what to do, “What will the State Audit Office of Latvia say about this?”. Both the Municipal Manual and the self-assessment questionnaires and guides are valuable tools that help state and municipal institutions identify and solve problems themselves by facilitating more effective governance and better use of resources. Our goal is both to point out irregularities and help find solutions so that state and municipal institutions can work for the benefit of citizens even more effectively,” emphasised Auditor General Edgars Korčagins.
The Municipal Manual summarises best practices and visions revealed after audits conducted by the State Audit Office of Latvia currently regarding a wide range of areas of municipal activity such as development planning and budget formation, institutional structure, internal control system, paid services provided, management of state-owned and municipal enterprises, social support system for population, property management, creation of an internal control environment for IT security management, forest governance and management. The Manual is planned to be supplemented with issues assessed in the audits conducted by the State Audit Office of Latvia regarding the work of local and regional governments regularly.
This year, the State Audit Office of Latvia has published two more advisory materials, that is, self-assessment questionnaires to support public procurement practitioners and a guide for local and regional governments in business promotion and investment attraction.
One should add that the State Audit Office of Latvia has also prepared self-assessment questionnaires as part of separate audits previously, which serve as a support tool for improving the work of state administration. In their turn, several guides have been prepared specifically for improving the work of local and regional governments, for instance, about public water management and bridge maintenance.
About the State Audit Office of Latvia
The State Audit Office of the Republic of Latvia is an independent, collegial supreme audit institution. The purpose of its activity is to find out whether the actions with the financial means and property of a public entity are legal, correct, useful and in line with public interests, as well as to provide recommendations for the elimination of discovered irregularities. The State Audit Office conducts audits in accordance with International Standards of Supreme Audit Institutions of the International Organization of Supreme Audit Institutions INTOSAI (ISSAI), whose recognition in Latvia is determined by the Auditor General. Upon discovering deficiencies, the State Audit Office of Latvia provides recommendations for their elimination, but it informs law enforcement authorities about potential infringements of the law.
Additional information
Ms Gunta Krevica
Head of PR and Internal Communication Division
Ph. 23282332 | E-mail: Gunta.Krevica@lrvk.gov.lv