(1) Riigi majandusaasta aruanded on Riigikontrolli majandusaasta aruanne ja riigi majandusaasta koondaruanne. Aruanded koostatakse vastavalt raamatupidamise seadusele., (1) The annual reports of the state shall mean the annual reports of the National Audit Office and the consolidated annual report of the state. The reports shall be prepared according to the Accounting Act., defineeritakse kõikide Eesti õigusaktide ulatuses, defined within the scope of all Estonian legal instruments