24 April, 2013
The State Control during revision gained assurance that report of 2012 in all essential aspects gives clear and actual idea about financial position of the Supreme Court, its changes and results of operation. Conclusion on correctness of processing of report of the Supreme Court of 2012 is given with no objections.
It has been concluded in audit conclusion that the report is processed in accordance with demands of legal standards and it doesn’t contain essential discrepancies or imperfections.
Financial audit on correctness of processing of report of 2012 included verification of financial report, inter alia, report on financial position of the institution; report on financial results of operation; report on changes of own capital; report on cash flow and appendix to financial report; report of management and description of accountancy policy.
During audit, random verification of the annual report of the Supreme Court of 2012 was performed, verifying correspondence of connection of report and data with accounting data. Random verification of controls implemented by processes of accounting system, detailed verification of transactions and analytical procedures for several expenditures and balance items, for example, wages, compulsory employer’s state social insurance payments, benefits and compensations of social character, services and funds in deposit account, was performed. Correspondence of advance payments with binding legal acts was assessed.
The Supreme Court has received conclusion of the State Control given with no objections for the fourth year in turn already.
Information prepared by
Rasma Zvejniece, the Head of the Division of Communication of the Supreme Court
E-mail: firstname.lastname@example.org, telephone: 67020396, 28652211