Latvia division. The borders of historical and cultural regions usually are not explicitly defined and in several sources may vary. In formal divisions, Riga region, which includes the capital and parts of other regions that have a strong relationship with the capital, is also often included in regional divisions; e.g., there are five planning regions of Latvia (), which were created in 2009 to promote balanced development of all regions. Under this division Riga region includes large parts of what traditionally is considered Vidzeme, Courland, and Zemgale. Statistical regions of Latvia, established in accordance with the EU Nomenclature of Territorial Units
State Audit Office of the Republic of Latvia State Audit Office of the Republic of Latvia The State Audit Office of the Republic of Latvia (SAO: ) is a public auditing body overseeing the finances of national and local government in Latvia. It was first created in 1918, and re-established in 1992 when Latvia again became independent. According to the Constitution and the Law of the State Audit Office of the Republic of Latvia, is an independent collegial institutional body in the Republic of Latvia and is subject only to the Law. Its task is to monitor the state and local government funds for legitimate, effective and efficient