By Plenary Sessions: Annely Akkermann

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The speaker demonstrates expertise in the procedural rules of the Riigikogu and the budget process, utilizing precise terminology such as "supplementary budget bill" and "increase of share capital." This knowledge is focused on conveying the details of the Finance Committee's work and procedures, including reminding listeners of the deadlines for amendments. The speaker is capable of detailing budget reallocations and their relationship to proposed cuts.

High level of expertise in state budget management, financial administration, and tax systems. Utilizes technical terminology (Maastricht Criteria, activity-based budgeting, depreciation, chart of accounts) and clarifies detailed procedures (budget compilation information system, data access). Advocates for the benefits of activity-based budgeting, stressing the importance of political objectives over mere accounting expense lines.

Displays profound expertise in tax legislation and parliamentary procedural processes, particularly within the scope of the Finance Committee's work. Utilizes specific data (e.g., 680,000 euros for IT expenditure, 151,000 affected parents) and possesses a thorough knowledge of draft bill texts and prior rulings (e.g., proposals from the Chancellor of Justice). Demonstrates the capacity to clarify complex administrative details, such as the process of refunding money to the Tax Board's prepayment account.