Analytics, Culture, Financial Services, Latvia, Legislation

The Audit Office found during municipal audits that local governments organize some relaxation events that are interesting to and popular with local residents, but their contribution to municipalities' goals and objectives is impossible to determine, as the Audit Office's public relations officer Ilva Liepina-Milzaraja told LETA. At many local governments, no connection is seen between the municipality's goals and the needs of the populace. In addition, some municipalities do not even have such objectives.

While many local governments have stated that money has to be invested in the development of a cultural and sports environment attractive to residents, this is not being done, and sometimes there are violations of the law. For instance, agreements are signed on outsourcing local governments' services that should actually be provided by municipal employees, the Audit Office has established. Furthermore, municipal employees have taken business trips that have nothing to do with their jobs, and municipalities have offered financial support for events held by various non-governmental organizations and private individuals, without checking how these funds were spent. The total amount of such expenditures is EUR 542,809.

It is the view of the Audit Office that local governments' cultural, recreational and sports activities are not implemented according to official documents and reports. Of thirteen local governments where the Audit Office conducted audits, only Rezekne City Council and Cesis and Ergli region councils had adopted relevant plans in 2013. Albeit, the plans had flaws, for instance, many of the measures they described had no specific deadline, and many were not supervised by municipal officials. The connection between the event and the municipal budget was also hard to trace.

During the audits, the Audit Office also encountered resistance on the part of local governments; some firmly believed that local governments were largely autonomous and only had to observe two laws, the Constitution and the Law on Local Governments, and that there was "nothing for the Audit Office to inspect."

Following the audits, the Audit Office has issued a total of 115 recommendations to improve the situation.