State Control

State Control

- Constitution of Estonia

CHAPTER XI. State Control

Article 132. State Control is an independently functioning state agency commissioned to carry out financial audit.
Article 133. State Control audits: (1) the financial activity of state agencies, state enterprises and other state organizations; (2) the use and maintenance of state property; (3) the use and management of state property in the possession of local governments; (4) the financial activity of enterprises wherein the state has more than half the votes determined by shares or stocks, or whose loans or performance on contractual agreements are guaranteed by the state.
Article 134. State Control is headed by the state controller, who is appointed to and relieved from office by the State Assembly, on the recommendation of the President of the Republic. The term of office of the state controller is five years.
Article 135. The state controller submits a report to the State Assembly about the use and maintenance of state property during the previous fiscal year, while the implementation report of the state budget is being discussed in the State Assembly.
Article 136. The State controller can have the floor to speak at the sessions of the Government of the Republic in matters relating to his or her function. The state controller, as the head of his or her agency, has the same rights as those granted by law to ministers as heads of their respective ministries.
Article 137. The regulation of state control will be established by law.
Article 138. The state controller can be held criminally liable only on the recommendation of the chancellor of justice, with the majority of membership consent of the State Assembly.
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