Riigikontrollile

Riigikontrollile, also known as the National Audit Office of Estonia, is the supreme audit institution of Estonia. Its primary function is to independently audit the financial management of the state and state-owned enterprises. The institution operates under the principle of parliamentary control, meaning it reports directly to the Estonian Parliament (Riigikogu).

The main responsibilities of Riigikontrollile include conducting financial audits, performance audits, and compliance audits. Financial audits assess whether the state budget has been prepared and executed correctly and if public funds have been used efficiently and effectively. Performance audits evaluate the economy, efficiency, and effectiveness of government programs and activities. Compliance audits verify whether laws, regulations, and policies are being followed.

Riigikontrollile is headed by the Auditor General, who is appointed by the President of Estonia on the proposal of the President and with the approval of the Riigikogu for a term of five years. The Auditor General is independent in their work and is accountable only to the Parliament.

The findings and recommendations of Riigikontrollile are presented in audit reports, which are made public. These reports serve to inform the Riigikogu, the government, and the public about the state of public finances and provide recommendations for improving public administration. The institution plays a crucial role in ensuring transparency, accountability, and good governance in Estonia.