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State Audit Office Act
Passed 29 January 2002
(RT I 2002, 21, 117),
entered into force 4 March 2000.
© Tőlge inglise keelde. Eesti Őigustőlke Keskus 2002
© Translation into English. Estonian Legal Translation Centre 2002
State Audit Office Act (July 2002)
This Act determines the organisation and the bases for the activities of the State Audit Office.
The State Audit Office is, in its activities, an independent state body exercising economic control.
The purpose of the activities of the State Audit Office is to exercise economic control in order to assure the Riigikogu2 and the public that the funds of the public sector are used legally and effectively.
The expenditure necessary for the activities of the State Audit Office shall be prescribed in the state budget.
The activities of the State Audit Office shall be audited annually by an auditor appointed by the Riigikogu on the proposal of the Finance Committee. In auditing the activities of the State Audit Office, the auditor has the same rights as the State Audit Office in conducting audits.
The State Audit Office shall be registered in the state register of state and local government authorities pursuant to the procedure provided for in the statutes of the register.
(12.06.2002 entered into force 01.08.2002 - RT I 2002, 57, 356)
(1) The main function of the State Audit Office is to exercise economic control (audit).
(2) In the course of an audit, the State Audit Office may assess the following:
1) internal control, financial management, financial accounting and financial statements of the audited entity;
2) the legality of the economic activities, including economic transactions of the audited entity;
3) the performance of the audited entity with regard to its management, organisation and activities;
4) the reliability of the information technology systems of the audited entity.
(3) The State Audit Office shall assess performance on the basis of the functions assigned to the audited entities by legislation, the objectives set by national programmes and development plans, the principle of sound administration, and the following criteria:
1) economy, i.e. minimising the costs incurred in achieving the aims of the audited entity;
2) efficiency, i.e. the relationship between the results and the expenses made to achieve them;
3) effectiveness, i.e. the actual impact of an activity compared to the intended impact.
(4) The State Audit Office shall conduct audits in accordance with the generally accepted rules and practices of the professional activities of auditors.
(1) The State Audit Office shall exercise economic control over the following bodies and persons:
1) the Chancellery of the Riigikogu, the Office of the President of the Republic, the courts, the Bank of Estonia, the State Chancellery and the Chancellery of the Legal Chancellor;
2) the ministries and other government agencies and the state agencies administered thereby;
3) legal persons in public law;
4) foundations founded by the state or a legal person in public law;
5) non-profit associations whose members include the state or a legal person in public law;
6) companies where the state or legal persons in public law jointly or separately exercise dominant influence through a majority holding or in any other manner, and the subsidiaries of such companies;
7) companies who have obtained loans from the state or whose loans or other contractual obligations are secured by the state;
8) other persons performing administrative duties in public law, in so far as they use and preserve state assets.
(2) The State Audit Office shall exercise economic control over local governments in so far as they use immovable and movable property of the state transferred into their possession, allocations for specific purposes and subsidies granted from the state budget, and funds allocated for the performance of state functions.
(3) The State Audit Office shall audit the use and preservation of state assets transferred into the possession of third persons. In the case of persons receiving state subsidies or allocations for specific purposes, the State Audit Office has the right to perform procedural acts in order to ascertain the validity of circumstances which are the basis for the receipt of the subsidy or allocation and the legality of the use of such subsidy or allocation.
(4) The State Audit Office shall audit use of the funds of the European Union allocated through the state or the local governments and performance of obligations to the European Union assumed in connection with such funds. With regard to the end users of the funds of the European Union and persons who have obligations to the European Union, the State Audit Office has the right to perform procedural acts in order to ascertain the validity of the circumstances which were the basis for the receipt of such funds and the legality of the use of the funds and the performance of the obligations.
State agencies and legal persons in public law are required to send a copy of their annual reports to the State Audit Office within two weeks after the approval of the report but not later than by 15 March of the year following the accounting year.
(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 588)
The State Audit Office shall co-operate with the Government of the Republic in order to improve the internal control and internal audit of government authorities and state authorities administered by government authorities.
(1) The Auditor General shall present to the Riigikogu an overview on the use and preservation of state assets concurrently with the deliberation of the report on implementation of the state budget in the Riigikogu. The overview shall be published in the Riigi Teataja Lisa3.
(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 588)
(2) The State Audit Office shall submit an annual report on its activities to the Riigikogu not later than within one month after the receipt of the auditor's opinion. The annual report shall include the opinion of the auditor appointed by the Riigikogu. The annual report of the State Audit Office shall be made available to the public.
(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 588)
The Auditor General shall respond to the inquiries of the members of the Riigikogu pursuant to the procedure provided by law.
(1) The State Audit Office has the right to make proposals to the Riigikogu, the Government of the Republic and the ministers for the preparation and amendment of Acts, regulations and other legislation.
(2) Draft legislation of general application of the Government of the Republic or the ministers concerning financial management, financial accounting or reporting shall be submitted to the State Audit Office within reasonable time before the adoption thereof.
(1) The State Audit Office shall communicate independently with the supreme audit institutions of foreign states and participate in the activities of the international organisations of such institutions. The State Audit Office shall co-operate with the European Court of Auditors.
(2) The State Audit Office may conduct joint audits with the audit institutions of foreign states or international audit institutions if so prescribed in an international agreement and audit international organisations in accordance with the documents providing for the activities of such organisations.
The State Audit Office shall not assess political goals.
(1) The State Audit Office shall be directed by the Auditor General who in directing his or her office has the same rights which are granted by law to a minister for directing a ministry.
(2) The Auditor General shall:
1) determine the number, names, areas of activity and composition of the audit departments and services of the State Audit Office, approve the statutes of the audit departments and services and establish permanent positions for persons performing audits outside the location of the State Audit Office;
2) establish the rules of procedure of the State Audit Office, audit guidelines and other rules necessary for the activities of the State Audit Office;
3) employ and release from service employees of the State Audit Office;
4) appoint one of the chief auditors of the State Audit Office as the deputy of the Auditor General;
5) ensure the timely preparation and submission of the draft budget and annual report of the State Audit Office pursuant to the procedure provided by law;
(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 588)
6) represent the State Audit Office or authorise another person to represent the State Audit Office in civil acts.
(1) The Auditor General may participate with the right to speak in the sessions of the Government of the Republic in which issues related to his or her duties are debated.
(2) Agendas of sessions of the Government of the Republic together with draft legislation to be debated shall be sent to the Auditor General.
The Auditor General shall be appointed to office by the Riigikogu for a term of five years on the proposal of the President of the Republic.
(1) A candidate for the position of Auditor General shall pass a security check before being appointed as the Auditor General, except if he or she has a valid access permit for access to state secrets classified as "top secret".
(2) A person acquires the status of candidate for the position of Auditor General after the President of the Republic has proposed to the person to apply for the office and the person has agreed to it in writing.
(3) The security check of the candidates for the position of Auditor General shall be performed by the Security Police Board pursuant to the procedure provided for in the Surveillance Act (RT I 1994, 16, 290; 1995, 15, 173; 1996, 49, 955; 1997, 81, 1361; 93, 1557; 1998, 47, 698; 50, 753; 51, 756; 61, 981; 98/99, 1575; 101, 1663; 1999, 16, 271; 31, 425; 95, 845; 2000, 35, 222; 40, 251; 102, 671; 2001, 3, 9; 7, 17; 58, 353;68, 407; 2002, 56, 350; 61, 375; 2003, 88, 591).
(4) In order to pass the security check, a candidate for the position of Auditor General shall submit a completed form for an applicant for a permit for access to state secrets classified as "top secret" to the Security Police Board through the Office of the President of the Republic, and also written consent which permits the agency performing security checks to obtain information concerning the candidate from natural and legal persons and state and local government agencies and bodies in the course of performance of the security check.
(5) The Security Police Board shall, within three months as of receipt of the documents specified in subsection (4) of this section, present the information collected as a result of the security check to the President of the Republic and shall provide an opinion concerning the compliance of the candidate for the position of Auditor General with the conditions for the issue of a permit for access to state secrets.
(6) If the authority of the Auditor General terminates prematurely, a security check on the candidate for the position of Auditor General shall be performed within one month as of receipt of the documents specified in subsection (4) of this section. With the permission of the Committee for the Protection of State Secrets, the term for performing the security check may be extended by one month if circumstances specified in clause 30 (2) 1) or 2) of the state Secrets Act (RT I 1999, 16, 271; 82, 752; 2001, 7, 17; 93, 565; 100, 643; 2002, 53, 336; 57, 354; 63, 387; 2003, 13, 67; 23, 147) arise or if it is possible that circumstances specified in clause 30 (2) 3) or 4) of the State Secrets Act may arise within one month.
(29.01.2003 entered into force 15.03.2003 - RT I 2003, 21,121)
(1) The Auditor General must be an Estonian citizen who has active legal capacity, is of high moral character and fully proficient in the official language and whose age at the time of appointment does not exceed 65 years.
(2) The Auditor General must have completed an academic higher education and know the general principles of public administration and economics.
(1) The Auditor General shall assume office during the first working week of the plenary session of the Riigikogu following his or her appointment by taking the following oath of office before the Riigikogu: "I swear to remain faithful to the people of Estonia, the Republic of Estonia and its constitutional order, and to perform, in an impartial manner, all the duties required of my office according to my conscience and in conformity with the Constitution and the law."
(2) The Auditor General shall sign the text of the oath of office and it shall be deposited in the Chancellery of the Riigikogu during the term of office of the Auditor General and in the National Archives after his or her resignation.
The authority of the Auditor General is deemed to be terminated:
1) as of the date of expiry of the five year term specified in § 17 of this Act;
2) as of the date of acceptance of his or her letter of resignation;
3) as of the date of entry into force of a judgment of the Supreme Court en banc in the case of his or her extended inability to perform his or her functions for more than six consecutive months;
4) as of the date of entry into force of a judgment of conviction for an intentionally committed criminal offence;
5) as of the date of entry into force of a judgment of conviction which prescribes imprisonment for a criminal offence committed due to negligence;
6) upon his or her death.
In order to resign, the Auditor General shall submit a written application to the President of the Republic who shall make a proposal to the Riigikogu to release the Auditor General from office. The Auditor general shall notify the President of the Republic of his or her resignation from office at least four months in advance.
(29.01.2003 entered into force 15.03.2003 - RT I 2003, 21,121)
(1) If the Auditor General is unable to perform his or her functions for six consecutive months due to illness or for any other reason, the President of the Republic shall file a reasoned petition with the Supreme Court to declare by a judgment that the Auditor General is unable to perform his or her functions.
(2) The Supreme Court en banc shall review the petition and make a judgment promptly.
(3) A judgment of the Supreme Court en banc, by which the Auditor General is declared unable to perform his or her functions for an extended period, enters into force as of the date of proclamation of the judgment.
(4) A judgment of the Supreme Court en banc which has entered into force releases the Auditor General from office.
(1) Criminal charges may be brought against the Auditor General only on the proposal of the Legal Chancellor and with the consent of the majority of the membership of the Riigikogu.
(2) The authority of the Auditor General shall be suspended as of the date of a resolution of the Riigikogu consenting to the bringing of criminal charges against the Auditor General.
(3) The authority of the Auditor General shall be restored:
1) as of the date of entry into force of a judgment of acquittal;
2) as of the date of entry into force of a judgment of conviction for a criminal offence committed due to negligence if the punishment imposed was not imprisonment;
3) as of the date of termination of criminal proceedings concerning him or her.
(4) The Auditor General shall be removed from office: 1) as of the date of entry into force of a judgment of conviction for an intentionally committed criminal offence; 2) as of the date of entry into force of a judgment of conviction which prescribes imprisonment for a criminal offence committed due to negligence.
(5) The procedure for bringing criminal charges against the Auditor General shall be provided for in the Procedure for Bringing Criminal Charges against Member of Riigikogu, Auditor General, Legal Chancellor, Chief Justice of Supreme Court and Justice of Supreme Court Act (RT I 1995, 83, 1440; 1998, 41/42, 625; 2002, 64, 390).
(1) If the Auditor General is temporarily unable to perform his or her duties, the duties shall transfer to the chief auditor appointed by the Auditor General as the deputy of the Auditor General.
(2) The deputy of the Auditor General shall perform the duties of the Auditor General also upon termination of the authority of the Auditor General until the new Auditor General has assumed office.
(3) If neither the Auditor General nor the deputy appointed by him or her is able to perform the duties of the Auditor General or if the Auditor General is unable to perform his or her duties and a deputy has not been appointed, the duties shall be performed by the chief auditor who is senior in age.
(1) During his or her term of office, the Auditor General shall not:
1) hold any other state or local government office or an office of a legal person in public law;
2) be a member of a local government council;
3) participate in the activities of a political party;
4) belong to the management board, supervisory board or supervisory body of a company;
5) engage in enterprise, except with his or her personal investments and the income received therefrom and income received from disposal of his or her property.
(2) The Auditor General is permitted to engage in research and teaching unless this hinders the performance of his or her duties.
(1) The salary of the Auditor General shall be provided by the Salaries of State Public Servants Appointed by Riigikogu or President of the Republic Act (RT I 1996, 81, 1448; 1999, 29, 406; 2000, 55, 359; 2002, 21, 117; 64, 390).
(2) Upon attaining pensionable age, the Auditor General has the right to receive an occupational pension:
1) in the amount of 50 per cent of the salary of the Auditor General if he or she has worked in the position of Auditor General for at least five years;
2) in the amount of 70 per cent of the salary of the Auditor General if he or she has worked in the position of Auditor General for at least ten years.
(3) Upon a change in the salary rate, the pension shall be paid in the altered amount as of the first day of the following month.
(4) An occupational pension shall not be paid if upon attaining pensionable age the Auditor General continues employment in a position granting the right to receive such occupational pension or as a member of the Riigikogu, the President of the Republic, a member of the Government of the Republic, the Chief Justice or a justice of the Supreme Court, the Commander or Commander-in-Chief of the Defence Forces, the Legal Chancellor or the President of the Bank of Estonia, or if the Auditor General is removed from office.
(5) While receiving an occupational pension, the Auditor General does not have the right to receive other state pensions. The occupational pension of Auditor General shall not be increased pursuant to the provisions of subsection 57 (2) of the Public Service Act (RT I 1995, 16, 228; 1999, 7, 112; 10, 155; 16, 271 and 276; 2000, 25, 144 and 145; 28, 167; 102, 672; 2001, 7, 17 and 18; 17, 78; 42, 233; 47, 260; 2002, 21, 117; 62, 377; 110, 656; 2003, 4, 22; 13, 67; 69; 20, 116; 51, 349; 58, 387). If the Auditor General has the right to receive several classes of state pension, one pension shall be granted to the Auditor General at his or her choice.
(6) The part of the occupational pension of Auditor General which exceeds the state old-age pension shall be paid from the state budget.
(7) Upon the death of the Auditor General, each member of his or her family who is incapacitated for work and who was maintained by him or her shall be granted a survivor's pension the amount of which shall be 25 per cent of the occupational pension of the Auditor General. The total amount of the survivor's pensions of the family members of the Auditor General shall not exceed 75 per cent of the occupational pension rate for Auditor General.
(8) An Auditor General whose authority is terminated pursuant to clause 21 1) of this Act or due to illness pursuant to clause 21 3) of this Act has the right to receive compensation in an amount equal to the salary rate for six months.
(1) The structural units of the State Audit Office are audit departments and services.
(2) Audit departments are structural units engaged in the principal activities of the State Audit Office.
(3) Services are structural units performing support functions to the audit departments.
(1) A chief auditor is the head of an audit department of the State Audit Office and is appointed to office by the Auditor General for an unspecified term.
(2) A chief auditor shall:
1) direct an audit department;
2) appoint the officials performing the audits prescribed in the annual work schedule of the State Audit Office;
3) issue notices of proceedings for the collection of information necessary for audits;
4) ensure performance of audits in accordance with Acts and other legislation;
5) sign the audit reports;
6) represent the State Audit Office within the limits of competence determined by the Auditor General;
7) perform other duties arising from law or assigned by the Auditor General.
The employees of the State Audit Office are:
1) officials appointed to office pursuant to the Public Service Act;
2) employees working in the State Audit Office under an employment contract who perform support functions within the State Audit Office in the positions determined by the Auditor General.
The provisions of the Public Service Act apply to the employees of the State Audit Office together with the specifications provided by this Act.
(1) The employees of the State Audit Office shall not be evaluated pursuant to the procedure prescribed in the Public Service Act.
(2) The professional skills, work results and professional conduct of the employees of the State Audit Office shall be evaluated pursuant to the procedure established by the Auditor General.
The salaries of the employees of the State Audit Office, the procedure for payment of additional remuneration, bonuses and benefits, and the bases for remuneration of the experts involved shall be determined by the Auditor General within the limits of the budget of the State Audit Office.
(1) On the basis of the results of an evaluation specified in § 32 of this Act, performance pay may be paid to the employees of the State Audit Office pursuant to the procedure established by the Auditor General.
(2) The Public Service Act applies to payment of other types of additional remuneration and holiday benefits to the employees of the State Audit Office.
(1) Upon attaining pensionable age, a chief auditor of the State Audit Office has the right to receive an occupational pension. The part of the occupational pension which exceeds the state old-age pension shall be paid from the state budget.
(2) The amount of the occupational pension of a chief auditor shall be 60 per cent of his or her last salary. Upon a change in the salary rate, the pension shall be paid in the altered amount as of the first day of the following month.
(3) A person has the right to receive an occupational pension if he or she has worked as a chief auditor of the State Audit Office for at least fifteen years. A person who has worked as a chief auditor of the State Audit Office for at least five years and as a state or local government official for at least ten years also has the right to receive an occupational pension.
(4) An occupational pension shall not be paid to a chief auditor of the State Audit Office who upon attaining pensionable age continues employment in a position granting the right to receive such occupational pension or as a member of the Riigikogu, the President of the Republic, a member of the Government of the Republic, the Chief Justice or a justice of the Supreme Court, the Commander or Commander-in-Chief of the Defence Forces, the Legal Chancellor or the President of the Bank of Estonia, or if the chief auditor is removed from office due to unsuitability for office in the cases provided for in clauses 117 (1) 1)-4) and 6) of the Public Service Act, for a disciplinary offence or due to entry into force of a judgment of conviction.
(5) While receiving the occupational pension of a chief auditor of the State Audit Office, a person does not have the right to receive other state pensions and the occupational pension shall not be increased pursuant to the provisions of subsection 57 (2) of the Public Service Act.
The officials of the State Audit Office shall not strike nor participate in any other pressure activities of employees which would interfere with the activities of the State Audit Office.
(1) The State Audit Office shall decide independently on the conduct of audits and the time and nature thereof.
(2) Mandatory audit duties shall not be assigned to the State Audit Office.
(3) The work of the State Audit Office shall be based on the annual work schedule approved by the Auditor General.
(1) Audits shall be performed by officials appointed by chief auditors.
(2) The State Audit Office has the right to involve experts in audits in order to solve issues requiring special knowledge.
(3) Supervision over audits shall be exercised by chief auditors. If officials of several audit departments participate in an audit, supervision over the audit shall be exercised by the chief auditor of the department specified in the annual work schedule. If an audit is conducted by a chief auditor, supervision over the audit shall be exercised by the Auditor General.
(1) A chief auditor, official or an expert involved shall not participate in an audit and is required to remove himself or herself if circumstances casting doubt on his or her impartiality become evident.
(2) A chief auditor shall decide whether the circumstances specified in subsection (1) of this section have occurred; in the case of assessing the impartiality of a chief auditor, the corresponding decision shall be made by the Auditor General.
(1) A chief auditor shall prepare a notice of proceedings for the collection of information necessary for an audit according to the annual work schedule of the State Audit Office and the notice shall be submitted to the person or body whom the procedural act concerns.
(2) If necessary, a notice of proceedings shall be prepared by the Auditor General personally.
(3) A notice of proceedings shall set out the names of the officials performing the procedural acts and of the experts involved, the procedural acts to be performed and the time of performance thereof.
(1) The procedural acts of the State Audit Office are:
1) request for information;
2) collection of explanations;
3) inspection.
(2) Procedural acts may be performed by all persons so authorised by a notice of proceedings.
(3) The Auditor General also has the right to perform procedural acts prescribed in a notice of proceedings even if his or her name is not indicated in the notice.
(4) If a procedural act is performed in order to collect information which the State Audit Office is not entitled to request or if a procedural act violates the rights of a person in any other manner, such person may file an appeal with an administrative court against the act of the State Audit Office.
The State Audit Office shall perform procedural acts with regard to the audited entities unless otherwise provided by this Act.
(1) The State Audit Office has the right to access all information necessary for the performance of its duties, including information classified by the State Secrets Act (RT I 1999, 16, 271; 82, 752; 2001, 7, 17; 93, 565; 100, 643; 2002, 53, 336; 57, 354; 63, 387; 2003, 13, 67; 23, 147) or any other Act.
(2) All audited entities are required to submit information necessary for the State Audit Office and permit making of copies and transcripts of and extracts from documents.
(3) With good reason, the State Audit Office has the right to confiscate documents and seal files and storage spaces of documents, money and tangible assets. A report shall be prepared on confiscation of documents and the audited entity shall retain one copy of the report and a copy of the confiscated document.
(4) The Auditor General or an official authorised by him or her has the right to receive information and documents necessary for verifying circumstances relating to the use and preservation of state and local government assets and the assets of other legal persons in public law from persons other than the audited entities for examination and making of copies, and to receive information, certified statements and copies of documents concerning financial and other operations from banks and other credit institutions.
(5) For the purposes of performance of its duties, the State Audit Office has the right to receive information relating to the entities audited by the State Audit Office and working papers and other documents for examination from auditors entered in the list of auditors maintained by the Board of Auditors and from the internal auditors of the audited entities.
(6) At the request of the State Audit Office, state agencies and local governments shall assist the State Audit Office in obtaining information necessary for auditing.
(7) Officials of the State Audit Office holding the corresponding permit have the right to examine media containing state secrets pursuant to the State Secrets Act. The Auditor General has the right by virtue of office to access state secrets in order to perform the duties assigned to him or her by the Constitution of the Republic of Estonia or Acts and by legislation issued on the basis thereof.
At the request of the State Audit Office, an audited entity is required to provide written or oral explanations concerning issues specified by the State Audit Office within a reasonable term determined by the State Audit Office. The State Audit Office may require an employee or public servant of an audited entity to provide an explanation at the location of the State Audit Office.
Persons authorised by a notice of proceedings may enter the territory and facilities of an audited entity, verify the existence of cash, securities and other assets and, if necessary, take inventory and conduct audit measurement tests. An audited entity shall grant unconditional and immediate access to all things and areas which are in its possession and relevant to the audit.
(1) Obstruction of the activities of the State Audit Office means:
1) concealment from the State Audit Office of information necessary for the performance of the duties the State Audit Office, refusal to provide or avoiding provision of such information, and submission of falsified documents;
2) refusal to provide an explanation or avoiding provision thereof, and provision of a knowingly false explanation;
3) obstruction of an inspection.
(2) The State Audit Office shall give notice of the cases of obstruction of its activities to a Select Committee of the Riigikogu.
(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88,588)
(1) The Auditor General, employees of the State Audit Office and experts involved shall use information unavailable to the public which has become known to them in connection with the performance of their duties only in the interests of performance of the duties of the State Audit Office.
(2) The Auditor General, employees of the State Audit Office and the experts involved shall maintain the confidentiality of the state and business secrets, information subject to banking secrecy and personal data under protection which have become known to them in connection with the performance of the duties of the State Audit Office also after termination of their service relationship or contract.
(1) The State Audit Office shall not interfere with the work of an audited entity more than necessary for the performance of procedural acts. The State Audit Office shall notify an entity to be audited of the audit and the aims thereof within a reasonable period of time before the commencement of the audit.
(2) The State Audit Office shall not disclose its positions and assessments concerning the results of an audit before disclosure of the audit report.
An audited entity shall provide the conditions necessary for the performance of procedural acts, including provision of necessary premises and means of communication.
(1) An audit report may contain observations, assessments and proposals concerning:
1) the internal control, financial management, financial accounting and financial statements of the audited entity;
2) the legality of the economic activities, including economic transactions of the audited entity;
3) the performance of the audited entity with regard to its management, organisation and activities;
4) the reliability of the information technology systems of the audited entity.
(2) An audit report may contain proposals of the State Audit Office concerning elimination and future prevention of the deficiencies ascertained in the course of the audit.
(3) An audit report shall be signed by the chief auditor exercising supervision over the audit or, in the cases specified in the annual work schedule of the State Audit Office, by the Auditor General.
(4) Before being signed, an audit report shall be presented for examination to the relevant minister and other persons whom the assessments or recommendations contained in the report concern. A person to whom a report is presented shall submit his or her written opinion concerning the recommendations regarding him or her to the State Audit Office and notify the State Audit Office within a reasonable period of time specified by the State Audit Office of the measures implemented.
(5) After examination of the opinions of the persons specified in subsection (4) of this section, the State Audit Office may make amendments to the audit report.
(1) The State Audit Office is required to disclose an audit report except where the report contains information concerning a state or business secret or information subject to banking secrecy or if disclosure thereof is contrary to legislation in any other manner. In such case, the State Audit Office is required to disclose such parts of the report which are permitted to be disclosed.
(2) Written opinions which persons specified in subsection 50 (4) of this Act have submitted concerning the report shall be disclosed together with the report.
(3) Upon suspicion of discovery of a violation of law with criminal elements, the State Audit Office shall submit all relevant materials to an investigative body which shall notify the State Audit Office of the results of a review of the materials submitted.
(1) The Auditor General shall submit audit results to the Finance Committee of the Riigikogu.
(2) A representative of the State Audit Office and an audited entity or other relevant persons shall be invited to participate in the deliberation of the audit results at the Finance Committee.
(3) For the purposes of deliberation of audit results, the Finance Committee has the right to:
1) summon officials and private persons and obtain oral and written explanations from them;
2) demand submission of relevant documents from all state and local government agencies and legal or natural persons.
(4) Sessions of the Finance Committee where audit results are deliberated shall be public. A session or a part thereof may be declared closed by a decision of the Committee in order to protect personal data under protection, information subject to banking secrecy or a business or state secret.
(5) As a result of deliberation of audit results, the Select Committee may submit inquiries to the Government of the Republic. The Government of the Republic shall respond to inquiries within one month.
(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88,588)
The service relationship of an official of the State Audit Office who at the time of entry into force of this Act works in a position which according to the composition of structural units approved by the Auditor General need not be filled with a person with the status of an official shall be terminated within two months as of the entry into force of this Act and an employment contract shall be entered into with him or her under the conditions prescribing at least the same rights and obligations which he or she had when working as an official. If the official does not consent to enter into an employment contract, he or she shall be released from service and a single compensation in the amount of his or her two months' salary shall be paid to him or her.
Audits commenced before the entry into force of this Act shall be completed pursuant to the procedure in force before the entry into force of this Act.
(1) Persons receiving the pension of an official of the State Audit Office on the basis of the State Audit Office Act in force before the entry into force of this Act have the right to receive a pension on the bases and in the amount applicable before the entry into force of this Act.
(2) Officials of the State Audit Office who by the time of entry into force of this Act have been employed by the State Audit Office for a period corresponding to at least seventy per cent of the length of employment required for receiving the pension of an official of the State Audit Office also have the right to receive such pension on the bases and in the amount applicable before the entry into force of this Act, on the condition that by the time of retirement, the person has been employed by the State Audit Office for a period corresponding to the length of employment required for receiving the pension.
(1) The Code of Administrative Offences (RT 1992, 29, 396; RT I 2001, 74, 453; 87, 524 and 526; 97, 605; 102, 677) is amended as follows:
1) subsection 159 (2) is repealed;
2) clause 228 (1) 25) is amended and worded as follows:
"25) the State Audit Office - subsection 159 (1);".
(2) Clause 5 (3) 2) of the Political Parties Act (RT I 1994, 40, 654; 1996, 37, 739; 42, 811; 1998, 59, 941; 1999, 27, 393; 60, 618; 2002, 21, 117; 29, 174; 42, 264; 57, 355; 102, 602; 2003, 4, 22) is amended and worded as follows:
"2) the Auditor General and the chief auditor of the State Audit Office;".
(3) Section 33 of the Broadcasting Act (RT I 1994, 42, 680; 66, 1145; 1995, 16, 228; 83, 1437; 1996, 49, 953; 1997, 29, 448; 52, 834; 93, 1564; 1998, 2, 42 and 44; 1999, 16, 268; 25, 364; 59, 613; 2000, 25, 143; 35, 220; 102, 666; 2001, 53, 310; 2002, 3, 5; 21, 117; 53, 336; 57, 357; 63, 387; 2003, 4, 22; 83, 560; 88, 594) is amended and worded as follows:
(1) The State Audit Office shall audit the activities of Eesti Raadio4 and Eesti Televisioon5 pursuant to the State Audit Office Act.
(2) The economic activities of Eesti Raadio and Eesti Televisioon shall be audited in regular and special audits prescribed by the Broadcasting Council."
(4) Subsection 8 (2) of the Cultural Endowment of Estonia Act (RT I 1994, 46, 772; 1996, 8, 166; 1997, 37/38, 571; 2002, 21, 117; 57; 87, 506; 2003, 21, 123) is amended and worded as follows: "(2) The State Audit Office shall audit the activities of the Cultural Endowment pursuant to the State Audit Office Act."
(5) Section 52 of the Universities Act (RT I 1995, 12, 119; 2003, 33, 206; 58, 387) is amended and worded as follows:
(1) The State Audit Office shall audit the activities of universities pursuant to the State Audit Office Act."
(2) The economic activities of a university shall be audited in regular and special audits prescribed by the board of the university."
(6) The Public Service Act (RT I 1995, 16, 228; 1999, 7, 112; 10, 155; 16, 271 and 276; 2000, 25, 144 and 145; 28, 167; 102, 672; 2001, 7, 17 and 18; 17, 78; 42, 233; 47, 260; 2002, 21, 117; 62, 377; 110, 656; 2003, 4, 22; 13, 67; 69; 20, 116; 51, 349; 58, 387; 90, 601) is amended as follows:
1) clause 93 (1) 6) is repealed;
2) subsection 94 (1) is amended and worded as follows:
"(1) The Secretary General of the Riigikogu shall be the Chairman of the Competition and Evaluation Committee of Officials of the Chancellery of the Riigikogu. The chairmen of the competition and evaluation committees specified in clauses 93 (1) 2) and 3) of this Act shall be persons appointed by the Director of the Office of the President of the Republic and the Legal Chancellor, respectively."
(7) Subsection 23 (2) of the Peace-Time National Defence Act (RT I 18, 240, 1996; 49, 25, 519; 1997, 953, 1999; 2000, 28, 167) is amended and worded as follows:
"(2) The State Audit Office shall audit the activities of the Defence Forces and the National Defence League pursuant to the State Audit Office Act."
(8) Clause 51 is added to subsection 6 (5) of the State Public Servants Official Titles and Salary Scale Act (RT I 1996, 15, 265; 89, 1590; 1998, 36/37, 552; 1999, 95, 843; 97, 858; 2000, 51, 320; 58, 376; 2002, 21, 117; 2003, 51, 349) in the following wording: "51) auditor,".
(9) The Salaries of State Public Servants Appointed by Riigikogu or President of the Republic Act (RT I 1996, 81, 1448; 1999, 29, 406; 2000, 55, 359; 2002, 21, 117; 64, 390) is amended as follows:
1) subsection 1 (1) is amended and worded as follows:
"(1) The salary of the Prime Minister, ministers, the Auditor General and the Legal Chancellor shall be the average wages in Estonia multiplied by an appropriate factor established by this Act.";
2) subsection (5) is amended and worded as follows:
"§ 5. The factor for the salary of the Auditor General shall be 5.5.";
3) subsection (6) is amended and worded as follows:
"§ 6. The factor for the salary of the Legal Chancellor shall be 5.5."
(10) Subsection 22 (2) of the Estonian Academy of Sciences Act (RT I 1997, 35, 539; 2000, 104, 685; 2001, 34, 187; 2002, 21, 117; 53, 336; 57, 357; 61, 375; 90, 521) is amended and worded as follows:
"(2) The use of state budget funds allocated to the Academy shall be audited by the Ministry of Finance. The State Audit Office shall audit the activities of the Estonian Academy of Sciences pursuant to the State Audit Office Act."
(11) Subsection 17 (2) of the National Opera Act (RT I 1997, 93, 1558; 2000, 47, 287; RT III 2002, 14, 157; RT I 2002, 21, 117; 53, 336; 57, 357; 90, 521; 2003, 51, 353) is amended and worded as follows:
"(2) The State Audit Office shall audit the activities of the National Opera pursuant to the State Audit Office Act."
(12) Subsection 17 (2) of the National Library of Estonia Act (RT I 1998, 34, 488; 2002, 21, 117; 5, 218; 53, 336; 57, 357) is amended and worded as follows:
"(2) The State Audit Office shall audit the activities of the National Library pursuant to the State Audit Office Act."
(13) Subsection 34 (3) of the Deposit Guarantee Fund Act (RT I 1998, 40, 612) is amended and worded as follows: "(3) The State Audit Office shall audit the activities of the Fund pursuant to the State Audit Office Act."
(14) Subsection 14 (2) of the National Institute of Chemical Physics and Biophysics Act (RT I 1998, 101, 1664; 2002, 21, 117; 53, 336; 57, 357; 90, 521) is amended and worded as follows: "(2) The Ministry of Finance shall verify whether the state funds allocated to the National Institute of Chemical Physics and Biophysics for research and development are used for their intended purpose. The State Audit Office shall audit the activities of the National Institute of Chemical Physics and Biophysics pursuant to the State Audit Office Act."
(15) Clause 88 (5) 5) of the Credit Institutions Act (RT I 1999, 23, 349; 2002, 17, 96; 21, 117; 23, 131; 53, 336; 63, 387; 102, 600; 105, 612; 2003, 17, 95; 23, 133; 81, 544) is amended and worded as follows:
"5) the State Audit Office for the performance of its duties;".
(16) The Authorised Public Accountants Act (RT I 1999, 24, 360; 2002, 21, 117; 53, 336; 57, 357; 61, 375; 2003, 23, 133) is amended as follows: 1) the existing text of § 1 is considered subsection (1), and the section is amended by adding subsection (2) worded as follows: "(2) This Act does not apply to the audit activities of the State Audit Office nor the auditors of the State Audit Office."; 2) subsection 38 (2) is amended by adding clause 5) worded as follows: "5) to the State Audit Office for the performance of its duties."
The State Audit Office Act (RT I 1995, 11, 115; 23, correction notice; 1996, 81, 1448; 1997, 5/6, 32; 77, 1311; 1999, 16, 271) is repealed.
1 RT = Riigi Teataja = the State Gazette
2 Riigikogu = the parliament of Estonia
3 Riigi Teataja Lisa = Appendix to the State Gazette
4 Eesti Raadio = the Estonian Radio
5 Eesti Televisioon = the Estonian Television
