Summary

SAI Estonia audited the execution of the state budget for 2023. The audit confirmed that financial transactions were largely carried out in accordance with the law. Among other things, the auditors found that domestic state benefits are not always distributed transparently and used for their intended purpose. For example, in 2023, approximately 3.2 billion euros were allocated from the state budget for domestic state benefits, which is almost four times more than the planned expenditure. According to the SAI, ministries often allocate benefits without setting clear tasks for their recipients, without requiring them to report and without assessing whether the funds were used for their intended purpose. The SAI recommends ensuring transparency in the distribution of benefits, which should be carried out either on the basis of law or in a freely competitive environment, such as through open tenders. Benefits should be distributed in other ways only in exceptional circumstances with appropriate justification.