By Plenary Sessions: Aivar Sõerd

The main criticism is directed at the methodological guidelines issued by the Ministry of Finance and the inability of ministries (e.g., the Ministry of Justice) to link expenditures with results. The criticism is strong and focuses on the inadequacy of the system and procedures, rather than on individuals. He/She also disputes the position of the chairman of the Finance Committee that the activity-based budget can be improved in the coming years.

The speaker opposes the state's activity-based budgeting system, criticizing its insufficient connection to practical application and the enormous cost to the taxpayer. The criticism is directed at the system's inefficiency and poor performance, not specific individuals, and the speaker supports the position of the Auditor General.