In affiliation with Parliament in 2001
The National Audit Office's predecessors all operated under the Ministry of Finance or the corresponding department of the old Senate. Under the Constitution that came into force in March 2000, the office became an independent organ operating in affiliation with Parliament at the beginning of 2001.
According to section 90 (2) of the new Constitution:
An independent body affiliated with the Parliament, the National Audit Office, exists to audit the financial management of the state and compliance with the budget. More detailed provisions on the duties of the National Audit Office are laid down by an Act.
On the basis of section 90 (3) of the Constitution, the National Audit Office has the right to receive information needed for the performance of its duties from public authorities and other entities that are subject to its control.
In June 2000 Parliament approved a new Act on the National Audit Office, which came into force on 1 January 2001. This Act contains detailed regulations on the office's position, organisation, tasks and reporting. Under this Act the office began operating as an independent body in affiliation with Parliament.