Nowadays ICT has a significant role in public administration by creating opportunities to automate a lot of manual operations. ICT plays an important role both in improving customer service in public administrations as well as internal and inter-institutional co-operation processes in public administrations that promote access to services and service quality, facilitate administrative processes for citizens and businesses and contribute to the accessibility of information. Public authority daily faces a major challenge – on the one hand to reduce labour costs and on the other hand to introduce innovations. In the implementation of both these objectives public administrations deal with a serious problem – to operate in a connected environment by involving stakeholders and at the same time to solve problems by using new working methods, tools and management models. One of the strategic objectives of tax and customs administrations is to increase resource use efficiency and effectiveness; therefore, they continuously search solutions to simplify administrative procedures, to improve and develop the quality of services provided and the business environment in general, and how to automate internal work processes and significantly reduce manual workload. This study aims to examine the structure affecting the efficiency indicators, to point out the factors which have the biggest impact on increasing effectiveness of institutions.

Currently one of the hottest local governments’ issues on the agenda of the government of Latvia is the elaboration of new improved local government finance equalization system, which is an important integral element of the implementation of regional development policy. Local government finance equalization is affecting development capacity of any territory, including rural territories. The purpose of the article is to highlight and discuss in academic society the finance equalization issues that affect the rural municipalities and work out proposals for the new system. The study does not cover all local government finance equalization system’s elements, but gives attention to three – importance of the equalization for rural local governments – municipalities (novads); revenue sources, that are necessary to include in the equalization system; criteria for calculation of local governments’ expenditure needs.

A social security system must provide social security and support for all members of society, regardless of their age or financial situation. The elderly and disabled may face various health problems, physical and mental decline which may make them dependent on other people or on professional care. People with financial means lack the care they need; for example, older people who may not have family carers or who do not want to use commercial care services. In this case, an additional support system is needed to provide care for those with financial resources. A social program should be available so that these people can receive help from the state or the municipality. As life expectancy increases and older people become a larger demographic group in society, it is essential to provide adequate care and support for this group of older people. This includes medical and health care, as well as social care and emotional support. In this context, the state and society have a responsibility to provide appropriate care services and resources to ensure the dignity, comfort, and security for older people if they can afford private care. In old age, people deserve to live with dignity and quality care, regardless of their financial situation or social status. This requires care and attention by both the state and society to establish and maintain systems that guarantee that the needs of older people are met.

One of the most pressing problems of sustainable spatial development in Latvia is the existence of degraded areas. To address the issues of revitalization of degraded territories and to ensure sustainable development of the territory, Latvian municipalities could apply for support under the Specific Support Objective 5.6.2 (SSO 5.6.2) ‘Revitalization of territories through regeneration of degraded territories in accordance with integrated development program of municipalities’ during the European Union (EU) Structural Funds programming period 2014–2020. According to the Ministry of Finance (MF) data on project costs, it was found that during the implementation of the projects for revitalization of degraded territories, the local governments have not ensured an effective project management process in accordance with the implementation requirements of SSO 5.6.2, resulting in irregularities detected in the audits carried out on the projects, which have led to the decision on inappropriately performed expenses (IPE). Considering that the deadline for the implementation of projects under the 2014–2020 EU funds programming period is 31.12.2023, it is necessary to carry out an analysis of IPE to identify the reasons for the occurrence of IPE and to plan timely preventive actions to eliminate mistakes in the new programming period 2021–2027. The relevance and importance of the study lies in the analysis of the factors holding projects back - mistakes and irregularities and their prevention to ensure an efficient project management process.