Estonia 1992 Constitution (reviewed 2015)

Table of Contents


Article 132

The State Audit Office shall be, in its activities, an independent state body responsible for economic control.

Article 133

The State Audit Office shall audit:

  1. the economic activities of state agencies, state enterprises and other state organizations;
  2. the use and preservation of state assets;
  3. the use and disposal of state assets which have been transferred into the control of local governments;
  4. the economic activities of enterprises in which the state holds more than one-half of the votes by way of parts or shares, or whose loans or contractual obligations are guaranteed by the state.

Article 134

The State Audit Office shall be directed by the Auditor General who shall be appointed to and released from office by the Riigikogu, on the proposal of the President of the Republic.

The term of office of the Auditor-General shall be five years.

Article 135

The Auditor-General shall present to the Riigikogu an overview on the use and preservation of state assets during the preceding budgetary year at the same time as the report on the implementation of the state budget is debated in the Riigikogu.

Article 136

The Auditor-General may participate in sessions of the Government of the Republic in which issues related to his or her duties are discussed, with the right to speak.

The Auditor-General, as the director of his or her office, has the same rights which are granted by law to a minister in directing a ministry.

Article 137

The organization of the State Audit Office shall be provided by law.

Article 138

Criminal charges may be brought against the Auditor-General only on the proposal of the Chancellor of Justice, and with the consent of the majority of the membership of the Riigikogu.