The National Audit Office of Lithuania fulfills three roles: Supreme Audit Institution, Audit Authority, and Independent Fiscal Institution. As an Independent Fiscal Institution, the National Audit Office endorses and assesses macroeconomic and budgetary forecasts, monitors fiscal policy and budget execution, and promotes fiscal transparency. It has independence and non-partisanship, and resources of 200,000 Euros annually. The office submits opinions to Parliament and responds to parliamentary questions to contribute to legislative debate.

1. The National Audit Office of Lithuania
as an Independent Fiscal Institution
in the light of the OECD Principles for IFIs
Dr Arūnas Dulkys
Auditor General
11 April 2016
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2. Supreme Audit Institution
Audit Authority Independent
Fiscal Institution
National Audit Office of Lithuania
Local ownership – specific to the Lithuanian situation
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3. Organisation chart
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IFI
AA

4. One institution – three roles
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SAI IFIAA
9%89% 2%
370staff

5. Independence and non-partisanship
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IFI
• no Council Members
• 5 civil servants
• 2 employees
working under
labour contract

6. Mandate
• Endorsement/assessment of macroeconomic forecasts
used for fiscal planning
• Endorsement/assessment of budgetary forecasts
• Ex ante and ex post fiscal rule assessment
• Involvement in the correction mechanism
• A major role in case of exceptional circumstances
• Assessment of draft annual budgets
• Monitoring of fiscal policy/budgetary execution
• Monitoring of the fiscal rules applicable to municipalities
• Promotion of fiscal transparency
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7. Resources
Annual budget EUR 200,000
Relationship
with the legislature
• submission of the opinions to the Parliament to contribute to
relevant legislative debate
• appearance of the NAO leadership and senior staff before the
relevant committees to provide responses to parliamentary
questions
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8. Access to information
• Provision in the law
• MoU with the BoL and MoF
Transparency
www.ifi.lt
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9. Communications
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10. External evaluation
•Advisory panel
•Peer review
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11. Thank you for your attention
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www.ifi.lt
Pamėnkalnio str. 27, 01113 Vilnius, email: info@vkontrole.lt