The audit can also address the actions of person which have carried out public procurements of state or local municipalities.
Membership in these organizations for professional cooperation provides an opportunity to exchange experiences and best practice, thus vastly improving the performance of the State Audit Office.
According to the Lima Declaration the Supreme Audit institutions can fulfil their obligation in an objective and efficient manner only if they are fully independent from the auditee, protected from other external influences and have been provided with all the necessary financial assets for carrying out the tasks.
The principles set in the Lima declaration have been consolidated in the resolution ‘The facilitation of efficiency, responsibility and the transparency in the public sector', passed by the General Assembly of the United Nations on 22 December 2011, with the aim of strengthening the supreme audit institutions.
The majority of the former employees had sought refuge, leaving a lack of professionals for the new national control institution.
The work on the creation of the Law on the State Audit Office was temporarily interrupted in January 1919, due to the Bolshevik invasion of Riga.
The alias of the State Controller in this ‘puppet government’ might be considered the National Audit Commissioner Augusts Sukuts.
However, after 16 April 1919, the coup by the loyalists of the Reich the first government of Andrejs Niedra was founded, which appointed Fricis Alberts Arājs as the Auditor General.
After the coup, the State Audit Office was included in the executive structure and the Auditor was appointed by the Cabinet.
The Auditor-General (head of the State Audit Office) is appointed for a renewable four-year term by the Saeima or Parliament.