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===National Audit Office=== {{main|National Audit Office of Estonia}} The National Audit Office ({{langx|et|Riigikontroll}}) is an independent public body that carries out audits concerning public spending and assets, including the use of European Union funds. It mainly reports to the Parliament, but can and does share information with the Government and the public. It is headed by the Auditor General, who is recommended by the President and appointed by the Parliament for a term of five years. Every year the Auditor General presents reports about public assets to the Parliament, which are also made public. The National Audit Office has two main departments, the Audit Department and Development and Administrative Service. The Audit Department carries out various audits and the Development and Administrative Service supports its function. The National Audit Office also cooperates with the [[European Court of Auditors]]. The organisation and activities of the National Audit Office is regulated by the National Audit Office Act.<ref name=":1"/><ref name=":9"/><ref name=":10"/>
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