only  with objective and justified answers concerning reliability of the accounting of the collected revenue but will also help to formulate the audit opinion concerning reliability and compliance of the whole set of consolidated State accounts.

Speaking about financial (regularity) audits the Auditor General Ms Švedienė expressed the hope that their outcomes will be taken into consideration not only by the audited entities but also by legislative and executive authorities when adopting significant strategic management decisions.

This year will be intensive and complicated enough for performance auditors, said the Auditor General. It will require a much deeper understanding of the main problems in the society as performance audits in 2012 will be orientated to services provided by public sector organisations and institutions to citizens, to their quality, accessibility, efficiency.

When regularly analysing issues of public sector performance the NAOL have for several years in turn observed repeatedly arising problems related to the service provision to citizen that have not been properly addressed so far. Those insights were also supported by the ideas expressed in the Conference on the future of the public sector held last year, the survey of state institutions, non-governmental and other organisations, outcomes of discussions with Parliamentary Committees. All this also confirmed that we were on the right way in selecting this priority area for 2012.

Performance audits conducted by the NAOL in 2012 will analyse issues that concern each one of us. Especially great attention will be paid to the most vulnerable sections of the society: we are finishing performance audit of hospital medicines management whereas audit of human resource management in the health care system and audit health care organization in the area of oncology will be conducted this year. Moreover, the issues that are of great concern in the society – disability, establishment of the level of capacity for work and protection of children rights - will also be examined by our auditors.

Audits in the areas of fire prevention and regional waste management should contribute to each citizen‘s feeling of security whereas examinations in the areas of public private partnerships and tax exemptions – to dealing with issues in the area of finance management. Planned in 2012 audit of organisation of adult education ensuring life-long learning coincides with the European Year for Active Aging and Solidarity between Generations. Thus the NAOL will contribute to the facilitation of the implementation of the goals in this area not only at national but also at international level.

This year the auditors will continue auditing public procurement. We will also get back to the audit of the Reconstruction of the Palace of the Grand Dukes that was carried out in 2010 – the NAOL will evaluate implementation of recommendations provided in the previous audit and thus will contribute to the monitoring of reconstruction of the Palace of the Grand Dukes of Lithuania.


Public Audit Programme 2012