The National Audit Office of Lithuania (NAOL) is the supreme audit institution accountable to the Seimas (Parliament) of the Republic of Lithuania, which assists the Seimas in carrying out parliamentary control. Accordingly, the National Audit Office and the Seimas maintain close working relations.

Every year the National Audit Office submits four opinions to the Seimas: opinion on budget implementation, opinion on public debt, opinion on the report on the state-owned property, and opinion on the draft State budget. These opinions constitute an important instrument used by the Seimas for the purpose of parliamentary control. The Annual Activity Report of the National Audit Office is presented to the Seimas by the Auditor General on a yearly basis. The report contains a summary of all activities completed during a respective year, an overview of development directions and most urgent problems encountered by the public sector as well as the progress of the implementation of recommendations provided during audits, and presents the priorities for the coming year. This report is considered in all 15 parliamentary committees.

Especially close cooperation is maintained with the Seimas Committee on Audit, which regularly considers reports of the National Audit Office and implementation of recommendations provided thereby. By making its own decisions and initiating Seimas resolutions, the Committee on Audit considerably contributes to prompt implementation of recommendations of the NAOL. Every year the Seimas Committee on Audit considers about 50 financial and performance audit reports and takes more than 20 Committee decisions urging the Government and its subordinate institutions to implements proposals of the NAOL.

The National Audit Office of Lithuania also maintains active and constructive relations with other Seimas committees, where it presents audits results according to the areas and questions assigned to their competence on a regular basis. Specialists of the NAOL often participate in the activities of the Seimas working groups in the capacity of experts as well as continuously take part in hearings and conferences arranged by the committees sharing their relevant experiences.

The Seimas is the institution which appoints the head of the National Audit Office for a term of five years. The candidature of the head of the NAOL is presented by the President of the Republic of Lithuania. After the presentation of the candidature to the position of Auditor General at the Seimas, the candidate holds meetings with all political groups of the Seimas where he or she answers questions of the representatives of the Seimas. After the completion of all meetings, the members of the Seimas decide by a majority vote on the suitability of the candidate proposed by the President for the position of Auditor General.