By: Agnese Jaunzeme

Infrastructure is a fundamental pillar of resilience and innovation, particularly in sectors that impact sustainability and environmental management. Supreme audit institutions (SAIs) play a crucial role in evaluating whether public infrastructure investments align with national and international commitments, including climate goals and circular economy objectives. An audit conducted by the State Audit Office of Latvia (SAI Latvia) on biodegradable waste sorting provides valuable insights into the challenges of infrastructure planning, execution, and governance.

The State Audit Office Law stipulates that the State Audit Office of Latvia (SAI Latvia) has the right to provide recommendations for addressing the deficiencies discovered during the audit, as well as to specify a time limit by which the audited entity shall notify, in writing, that the deficiencies have been resolved. In 2023, SAI Latvia celebrated its centenary, and over time, the State Audit Office has refined its approach in providing recommendations and in facilitating their implementation by the auditees.