Due to historical reasons and tradition that evolved in the course of the evolution of the institution, the NAOL in Lithuanian is called Valstybės kontrolė, which means The State Control. Thus in certain documents you might come across this name.

The activities of the NAOL are regulated by the Constitution, the Law on the State Control and other laws of the Republic of Lithuania, international agreements to which Lithuania is a party, and other legal acts. The Auditor General has approved the Public Auditing Requirements as professional auditing standards under these laws.

The Constitution regulates two main functions of the NAOL: to supervise the lawfulness of the possession and use of State property and the execution of the State Budget.

It is regulated in the Constitution that the system and powers of the NAOL are established by a separate law. The Law on the State Control regulates the main goals of the NAOL:
- to supervise the lawfulness and effectiveness of the management and use of the State property and the execution of the State Budget;
- to promote positive and effective public audit impact on public finance management and control system and on public management oriented towards results and public needs.


The NAOL is headed by the Auditor General appointed for a five-year term by the Parliament on the recommendation of the President of the Republic. The Auditor General's responsibilities and tasks are described in the Law on the State Control.

The NAOL carries out financial and performance audits. The methodologies of financial and performance audits are also used to perform State Budget revenue audit. In addition, the Parliament of the Republic of Lithuania has entitled the NAOL to audit the European Union financial assistance allocated to the Republic of Lithuania.

The NAOL carries our audits of:
° State budget implementation
° use of State funds
° management, use and disposal of the State property
° implementation of the budget of the State Social Insurance Fund
° implementation of the budget of the Compulsory Health Insurance Fund
° use by respective fund management institutions and beneficiaries of funds of the European Union allocated to the Republic of Lithuania and implementation of programmes in which Lithuania participates
° use of State budget funds allocated to municipal budgets

In order to perform its functions efficiently, the NAOL sets itself a scope of the public audit.
The scope of the public audit is annually established in Public Audit Programme. These programmes are confirmed by the Auditor General, upon having assessed recommendations given by the Parliament Audit Committee.
The Parliament has an exclusive authority in case of necessity to assign by its resolution the NAOL to perform public audit within the competence of the NAOL.

The NAOL is entitled to perform public audit at:
° State institutions and establishments
° municipalities
° undertakings of all types in which the shares owned by the State or municipality grant at least ½ of votes
° undertakings and other legal entities, to which a State or municipal institution has allocated funds or transferred property

In addition to this, the NAOL annually submits to the Parliament:
° opinion on the account of the execution of the State budget
° opinion on the report on public debt and loans given from funds borrowed on behalf of the State and given State guarantees
° opinion on the report on the state-owned property
° its annual report

The activities of the NAOL are methodical, planned, and public. The reports of all public audits as well as the reports submitted to the Parliament are published on the interned site and thus are available for anyone interested in the activities of the NAOL.


The NAOL employs about 330 staff at its central office in Vilnius and regional offices in Kaunas, Klaipėda, and Panevėžys.

The NAOL is a member of the International Organization of Supreme Audit Institutions (INTOSAI) and its Regional Working Group European Organization of Supreme Audit Institutions (EUROSAI). The NAOL takes and active part in international cooperation activities and makes contribution to discussions and deliberations.