The State Audit Office of Latvia has drafted a review report on the implementation of measures to strengthen the eastern border of militarily, which summarizes the most important facts about the progress made so far and the challenges in implementing anti-mobility measures or the creation of the Baltic defence line, including the need to ensure more effective interdepartmental cooperation. The report was prepared as part of performance audit “Is the military strengthening of Latvia’s eastern border proceeding according to plan?” to inform the responsible institutions about the identified risks and shortcomings in a timely manner and to call for the necessary improvements. The audit is planned to be completed in 2026.
Mr Gatis Litvins, Council Member of the State Audit Office of Latvia, states, “Currently, extensive work is underway on the military strengthening of the eastern border. Taking into account the scale and strategic importance of the border strengthening, it cannot take place in a routine manner. Clear leadership, discipline and quick action are required to ensure the achievement of goals. The State Audit Office of Latvia has already presented the responsible officials with the review report. Taking into account the information included in the report, as well as the instructions provided by the Ministry of Defence and the provisions of the Law on State Secret, it will not be available to the wider public. The State Audit Office of Latvia will continue to assess the progress of the military strengthening of the eastern border within the framework of the performance audit, and a comprehensive report with conclusions and recommendations will be prepared on this in 2026.”
The State Audit Office of Latvia points out that effective interdepartmental cooperation is of crucial importance in the implementation of measures to strengthen the eastern border militarily. In addition to the defence sector, the participation of other ministries and sectors under their supervision and their understanding of their responsibility in achieving a common national goal are equally significant. A lack of common understanding and coordinated action was observed, for example, during the development of the Anti-Mobility Infrastructure Law. The special legal framework necessary for the military strengthening of the eastern border, which was supposed to be approved by the end of 2024, was adopted only at the beginning of October 2025.
The findings indicated in the review report describe the impact of the actions of all involved departments on the implementation of measures to strengthen the border militarily and the risks associated with it, for instance, when implementing forest policy, border guard, road and rail traffic policy. Therefore, taking into account the national importance and urgency of the military strengthening of the eastern border, as well as the crucial importance of cooperation among various ministries, the State Audit Office of Latvia has called on the Cabinet of Ministers to engage and implement active political leadership, as well as regular monitoring of the implementation of the plan on military strengthening of the border.
“There are 303 million euros allocated for the military strengthening of the eastern border, and work on strengthening the border has been underway since the beginning of 2024. There has been enough time to identify the risks, and there is still time to eliminate them by ensuring the completion of the planned work by 2028. I hope that the involvement of the State Audit Office of Latvia will help make the strengthening of the military defence of Latvia’s eastern border a clear national priority and ensure its consistent implementation in all responsible sectors,” added Mr Gatis Litvins.
The State Audit Office of Latvia has sent the review report to the President of Latvia, the Prime Minister, the Ministers of Defence and Finance, as well as the Chairperson of the Saeima Public Expenditure and Audit Committee and the Chairperson of the Defence, Internal Affairs and Anti-Corruption Committee.
A situation study is a short-term compilation of facts on issues relevant to society, without drawing conclusions or making recommendations. For example, an audit report by the State Audit Office of Latvia includes audit findings, conclusions and recommendations, while a review contains only findings.
Ref: performance audit
On 5 March 2024, the Cabinet of Ministers approved the plan for the military strengthening and anti-mobility of the eastern border of Latvia but the military strengthening of the eastern border has been determined as one of the priority defensibility of the National Armed Forces since 23 July 2024.
According to the information provided by the Ministry of Defence, the plan for the military strengthening and anti-mobility of the eastern border is part of shaping the Baltic Defence Line, which will include the creation of support points for National Armed Forces units along the entire border with Russia and Belarus, that is, defensive positions for soldiers and fortified defensive positions, various obstacles, anti-tank ditches, ammunition and mine depots.
Recognising the significant importance of the Baltic Defence Line in strengthening the country’s defensibility, the State Audit Office of Latvia launched a performance audit “Is the military strengthening of the eastern border of Latvia proceeding according to plan?” in June 2025. The aim of the audit is to assess whether the military strengthening of Latvia’s eastern border and the implementation of anti-mobility measures are proceeding in accordance with planning documents, as well as to assess progress in achieving the set goals and results.
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.