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“NATIONAL AUDIT OFFICE – AUDIT OF OPERATIONAL PROGRAMME”

Pursuant to the Point 4 of the Resolution of the Seimas of the Republic of Lithuania of 1 July 2003 No IX-1667 „On the Assignment to the National Audit Office of the Republic of Lithuania to perform audit of the European Union structural assistance awarded to the Republic of Lithuania” National Audit Office is assigned to:

- Perform an audit of compliance of the institutions of the management and control system of the EU structural funding with their designation criteria for the Implementation of Operational Programme for European Union Funds Investments for 2014-2020 and functions of Audit Authority for the Operational Programme for European Union Funds Investments for 2014-2020.

In implementing the provisions of the said Resolution of the Seimas of the Republic of Lithuania, on 6 November 2007 European Union Investment Audit Department (former Audit Department 8) was established at the National Audit Office of Lithuania. This Department was assigned to perform the functions of the Audit Authority.

The project “National Audit Office – audit of operational programme” code No. 11.0.1-CPVA-V-201-01-0025.

Project aim:

To implement Audit Authority functions for European Union Funds Investments for 2014-2020 received according to EU Cohesion Policy investments to economic growth and employment

Project funding:

The project No. 11.0.1-CPVA-V-201-01-0025 implemented by the European Union Investment Audit Department is financed from the Cohesion Fund (85%) and State Budget Funds (15%). Every year these funds are included in annual budget appropriations allocated to the National Audit Office.

The following activities are carried out at the European Union Investment Audit Department in the framework of the project:

  • Salaries paid to civil servants and other employees of the National Audit Office whose functions are fully or partially relating to administration of the European Union structural assistance for 2014-2020.

  • Workplaces established (computer hardware, office furniture, stationery and other office supplies purchased to ensure appropriate functioning of the Audit Authority).

  • Rent for premises of Audit Authority and other office expenditure covered.

  • Audit strategy and audit methodology documents improved, audits performed and opinions issued to be submitted to the European Commission.

  • Enhancement of professional skills for civil servants and other employees whose functions are fully or partially relating to administration of the European Union structural assistance for 2014-2020.

Results of activity of the European Union Investment Audit Department when implementing the project*:

  • Audit of compliance of the institutions of the management and control system of the EU structural funding with their designation criteria (Audit Report of the Supreme Audit Institution pursuant to Regulation (EU) of the European Parliament and the Council No 1303/2013 Article 124(2)). Audit Report and audit opinion submitted to the European Commission.

  • Audit of management and control system created for the implementation of the Operational Programme for EU Structural Funds Investments for 2014-2020, expenditure declared in the accounts, and expenditure declared for the period from 1 January 2014 to 30 June 2015 for which reimbursement has been requested from the European Commission (Annual Report of the Supreme Audit Institution pursuant to Regulation (EU) of the European Parliament and the Council No 1303/2013 Article 127). Audit Report of limited scope and audit opinion submitted to the European Commission.

  • Audit of 2014-2020 Management and Control System Created for the Implementation of the Operational Programme for European Union Funds Investments, Expenditure Declared in the Accounts, and Expenditure Declared for the Period from 1 July 2015 to 30 June 2016 for which Reimbursement has been Requested from the European Commission (Control Report the Audit Authority pursuant to Regulation (EU) of the European Parliament and the Council No 1303/2013 Article 1272). Control report of limited scope and opinion submitted to the European Commission.

  • Audit of 2014-2020 Management and Control System Created for the Implementation of the Operational Programme for European Union Funds Investments, Expenditure Declared in the Accounts, and Expenditure Declared for the Period from 1 July 2016 to 30 June 2016 for which Reimbursement has been Requested from the European Commission (Control Report and opinion of the Audit Authority pursuant to Regulation (EU) of the European Parliament and the Council No 1303/2013 Article 127). Control report and opinion submitted to the European Commission.


[*] Results of performed audits are publicised only upon approval of the European Commission pursuant to Regulation (EU) of the European Parliament and the Council No 1303/2013 Article 139.

PROJECT “ENHANCEMENT OF PUBLIC AUDIT IMPACT”

The National Audit Office started to implement the EU funded project “Enhancement of Public Audit Impact”. The aim of the project is to enhance the audit impact on the management of public funds and property and efficiency of administration of the public sector by creating a system for the measurement of public audit impact.

During the implementation of the project a methodology for measurement of public audit impact will be created (essential elements having influence on audit impact, measurement criteria (indicators) defined, their calculation and measurement methodology developed). Data necessary for the calculation will be collected, pilot measurement of impact of six performance audits and three financial audits will be carried out, report on the measurement of audit impact and recommendations on how to improve performance of the institution to achieve greater audit impact will be prepared.

Twenty staff members will be trained on the application of the mentioned methodology. The methodology will be used to measure the impact of the performed audits as well as in the audit planning.

The project is implemented within the Operational Programme for EU Structural Funds Investments for 2014-2020, Priority axes 10 „Society-oriented smart public administration“, measure „Promoting national reforms and performance improvement of public administration institutions“. Project value EUR 154,500.00.

 

Responsible for the information Audit Development Department
Last updated on 12 September 2018

National Audit Office of Lithuania

Pamėnkalnio St 27, LT-01113 Vilnius, Phone: + 370 5 266 6793, + 370 5 266 6752, Email: nao@vkontrole.lt.