By Plenary Sessions: Aivar Sõerd

The speaker demonstrates profound expertise in state budget methodology and public finance, focusing on the practical shortcomings of activity-based budgeting. He/She employs technical terminology (metrics, interest cost) and provides specific, detailed examples drawn from the programs of the Ministry of Justice and the Ministry of Finance. To support his/her arguments, he/she references analyses conducted by the National Audit Office concerning five years of activity-based budgeting practice.

The speaker demonstrates deep technical expertise in tax laws and financial regulation, utilizing specific terminology (e.g., covered bonds, crypto assets, prospectus regulation, leveraged loans). He/She possesses thorough knowledge of the Riigikogu's procedural rules, committee work, and topics related to state accounting and auditing (State Audit Office opinion, annual report).