Next year, State Control intends to start 21 new audits while continuing 12 already initiated audits, including a planned check of the forestry activities of JSC "Latvijas valsts meži" (LVM), the agency LETA was informed by the institution.
The Council of State Control approved the topics for audits in 2026, identifying relevant areas where the work of public administration and the use of public funds will be assessed in the interest of society.
State Controller Edgar Korchagin explained that the new audit topics were chosen taking into account the assessment of current risks and key issues for society. In 2026, State Control will pay special attention to the security and defense of the state, healthcare, human resource development, the quality of public administration at the state and municipal levels, as well as the processes of the national economy and digital transformation.
"We will invest significant resources in conducting feasibility audits. These checks provide the greatest benefit by ensuring that the activities, programs, and actions of authorities comply with the principles of economy, productivity, and efficiency. They contribute to quality management, responsible resource use, and transparency, providing new information, analysis, and recommendations for improving operations," emphasized Korchagin.
In 2026, it is planned to start 19 audits, including feasibility checks, compliance assessments, and situational studies in various areas. State Control emphasizes that the selection and implementation of audit topics is a continuous process, and the institution may refine or change planned directions in response to changing circumstances.
In the area of security, defense, and law enforcement, State Control plans six audits, focusing on the reserves of ammunition of the National Armed Forces, the effectiveness of tasks and resources of the Latgale 3rd Brigade of the National Guard, the management of the state's critical infrastructure, food availability in case of crisis, the practice of determining restricted access information in direct management institutions, and opportunities for improving the activities of the State Fire and Rescue Service.
In the area of human resources and public health, three audits are planned: the effectiveness of legal migration control, the availability of diagnostic examinations, and the provision of preschool education for children. The topic of the last audit was approved in 2024.
Regarding the reduction of bureaucracy and expenses in public administration, five audits are planned for 2026: the selection process for the management of state-owned companies, the effectiveness of the State Agency for Social Integration, initiatives of analytical centers of state institutions, the feasibility of resource use by the Riga municipality, and the assessment of financial benefits for employees of state-owned companies.
In the sector of national economy development and public resource management, three audits are planned: the future of the "Elwind" wind farm, the provision of forestry activities by LVM, and a joint audit of the "Rail Baltica" project with the audit institutions of Estonia and Lithuania.
In the area of digital transformation, two audits are planned: the justification of expenses for municipal ICT and the implementation of the action plan for introducing a digital wallet.
Next year, two new financial audits are planned: the accuracy of the preparation of the consolidated report of the Republic of Latvia for 2026 and the report of the headquarters of the multinational division "North" for 2025.
Any person who has financial resources or property of a public entity, as well as individuals conducting state or municipal procurement, and capital companies in accordance with the law on the management of shares and capital companies of public entities, is subject to audits by State Control. The Saeima is not subject to audits by State Control.
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