Source: https://www.riigiteataja.ee/en/eli/ee/508012014002/consolide
Timestamp: 2019-07-23 11:46:24
Document Index: 97471636

Matched Legal Cases: ['§ 2', '§ 3', '§ 4', '§ 5', '§ 51', '§ 6', '§ 7', '§ 71', '§ 8', '§ 9', '§ 10', '§ 11', '§ 12', '§ 13', '§ 14', '§ 15', '§ 16', '§ 17', '§ 18', '§ 19', '§ 20', '§ 21', '§ 22', '§ 23', '§ 24', '§ 25', '§ 251', '§ 26', '§ 27', '§ 28', '§ 29', '§ 30', '§ 301', '§ 31', '§ 32', '§ 33', '§ 34', '§ 35', '§ 36', '§ 37', '§ 38', '§ 39', '§ 40', '§ 41', '§ 42', '§ 43', '§ 44', '§ 45', '§ 46', '§ 47', '§ 48', '§ 49', '§ 50', '§ 51', '§ 52', '§ 53', '§ 54', '§ 541', '§ 542', '§ 543', '§ 544', '§ 545', '§ 546', '§ 547', '§ 55', '§ 551']

National Audit Office Act – Riigi Teataja
National Audit Office Act - content
§ 2 Status of National Audit Office
§ 3 Purpose of activities of National Audit Office
§ 4 Covering expenses of National Audit Office
§ 5 Supervision of activities of National Audit Office
§ 51 Registration of National Audit Office
2 FUNCTIONS AND COMPETENCE OF NATIONAL AUDIT OFFICE
§ 6 Economic control (audit)
§ 7 Audited entities
§ 71 Auditor of consolidation group of state
§ 8 Obligation to submit reports
§ 9 Cooperation in internal control and internal audit
§ 10 Reports of National Audit Office to Riigikogu
§ 11 Inquiries of members of Riigikogu
§ 12 Participation in legislative drafting
§ 13 Foreign relations
§ 14 Non-interference with politics
3 AUDITOR GENERAL
§ 15 Status and duties of Auditor General
§ 16 Participation of Auditor General in sittings of Government of the Republic
§ 17 Appointment to office of Auditor General
§ 18 Security check of candidate for Auditor General
§ 19 Requirements for Auditor General
§ 20 Oath of office of Auditor General
§ 21 Termination of powers of Auditor General
§ 22 Resignation of Auditor General
§ 23 Extended incapacity of Auditor General to perform duties
§ 24 Criminal prosecution of Auditor General
§ 25 Substitution for Auditor General
§ 251 Auditor General’s access to state secrets and classified information of foreign states
§ 26 Restrictions on activities of Auditor General
§ 27 Benefits related to office of Auditor General
4 STRUCTURE OF NATIONAL AUDIT OFFICE
§ 28 Structural units of National Audit Office
§ 29 Status and duties of Director of Audit
5 SERVICE AND EMPLOYMENT RELATIONSHIPS IN NATIONAL AUDIT OFFICE
§ 30 Employees of National Audit Office
§ 301 Requirements for officials of National Audit Office
§ 31 Application of Public Service Act
§ 32 Appraisal of employees of National Audit Office
§ 33 Remuneration of employees of and experts involved by National Audit Office
§ 34 Additional remuneration of employees of National Audit Office
§ 35 Occupational pension of Directors of Audit of National Audit Office
§ 36 Participation in pressure activities of officials
6 BASES FOR AUDIT ACTIVITIES OF NATIONAL AUDIT OFFICE
§ 37 Planning work of National Audit Office
§ 38 Persons participating in audits
§ 39 Removal of persons participating in audits
§ 40 Notice of proceedings
§ 41 Procedural steps of National Audit Office
§ 42 Right to take procedural steps
§ 43 Request for information
§ 44 Collection of explanations
§ 45 Inspection
§ 46 Obstruction of activities of National Audit Office
§ 47 Protection of information
§ 48 Prohibition to interfere with work of auditee
§ 49 Obligation to create conditions required for procedural steps
§ 50 Drawing up audit reports
§ 51 Disclosure of audit report
§ 52 Discussion of audit results
1 Implementing Provisions
§ 53 Entry into employment contracts with officials of National Audit Office
§ 54 Audits in progress
§ 541 Right to occupational pension of Auditor General
§ 542 Right to survivor’s pension of dependant of Auditor General
§ 543 Right of Director of Audit of National Audit Office to occupational pension
§ 544 Amount of occupational pension of Auditor General
§ 545 Amount of survivor’s pension of dependant of Auditor General
§ 546 Amount of occupational pension of Director of Audit of National Audit Office
§ 547 Granting and paying occupational pension and survivor’s pension
§ 55 Pension of official of National Audit Office
§ 551 Implementation of Act
Chapter 2 FUNCTIONS AND COMPETENCE OF NATIONAL AUDIT OFFICE
(2) The National Audit Office coordinates and instructs the performance of the professional functions of certified auditors upon auditing the consolidated and non-consolidated annual accounts of the state, annual accounts of state accounting entities (save those of the National Audit Office) and the legality of the transactions of the state and the state accounting entities (save that of the National Audit Office).
State authorities and legal persons in public law are required to send a copy of their annual reports to the National Audit Office within two weeks after approval of the report, but not later than by March 15 in the year following the accounting year.
Chapter 3 AUDITOR GENERAL
(3) The security check of a candidate for the position of Auditor General shall be performed by the Security Police Board pursuant to the procedure provided for in the Security Authorities Act.
(4) In order to pass the security check, a candidate for the position of Auditor General shall submit a completed application form 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 as well as a written consent which permits the authority performing security checks to obtain information concerning the candidate from natural and legal persons and state and local authorities 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.
Chapter 4 STRUCTURE OF NATIONAL AUDIT OFFICE
Chapter 5 SERVICE AND EMPLOYMENT RELATIONSHIPS IN NATIONAL AUDIT OFFICE
Chapter 6 BASES FOR AUDIT ACTIVITIES OF NATIONAL AUDIT OFFICE
(3) An audit report shall be signed by the Director of Audit exercising supervision over the audit or, in the events specified in the work schedule of the National Audit Office, by the Auditor General. If the Director of Audit who signs the audit report is not a certified public sector auditor for the purposes of the Authorised Public Accountants Act, the report shall also be signed by a certified public sector auditor as defined in the Authorised Public Accountants Act in the event of performance of assuring professional functions provided for in subsection 45 (2) of the State Budget Act.
[RT I, 12.11.2010, 1 - entry into force 01.01.2011]
Division 1 Implementing Provisions
(1) The occupational pension and survivor’s pension shall be granted and paid in accordance with the procedure provided for in the State Pension Insurance Act, unless otherwise provided by this Act.