EUROSAI. Magazine N26 - 2021

Magazine No. 26 - 2021 93 Studies and other articles Over the course of 2020, Latvia’s SAI devoted significant resources to auditing the COVID-19 curbing measures; audits were performed for 893 million euros which constitutes 72% of the 1.24 billion euros allocated and 92% of the 967 million euros spent. These audits covered 14 departments (12 ministries, the Social Integration Fund, and the National Electronic Mass Media Council) and 73 activities included in Orders of the Cabinet of Ministers (executive branch). As a result of this immediate action to reorient auditing during the COVID-19 crisis, 25 interim reports, 2 analytic overviews and 1 summary were drafted on the funds allocated to respond to the COVID-19 and to mitigate the consequences of the emergency. Measures to curb the COVID-19 pandemic continue, and in addition to funds allocated in 2020, as of 31 July 2021 the Cabinet of Ministers of Latvia supported the allocation of additional funding in 2021 in the amount of 1.89 billion euros and/or reallocation to ministries for crisis management, mitigation and prevention of the COVID-19 pandemic. This amount allocated in 2021 already accounts for around 650 million euros more than that which was allocated in 2020. The audit work of SAI Latvia continued in 2021 via compliance, performance, and combined audits. Audit focus was on areas: 1) which through auditors’ analyses were defined as high risk; 2) topics of significant public interest and 3) checks to ensure that the additional funding allocated for curbing the COVID-19 has been used for its intended purpose.