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19/03/2019   First visit of Klaus-Heiner Lehne, President of the European Court of Auditors to the National Audit Office of Lithuania

On Tuesday, the President of the European Court of Auditors Klaus-Heiner Lehne and Member of the European Court of Auditors (ECA) Rimantas Šadžius visited the National Audit Office of Lithuania (NAOL) where they met with the Auditor General Arūnas Dulkys. It was the first visit of President Klaus-Heiner Lehne to Lithuania.

At the meeting, topics concerning the independence of supreme audit institutions (SAIs) and the implementation of audit recommendations were discussed, and a recent report on the implementation of recommendations made by the NAOL in audits conducted in 2016-2018 was presented.

Biannual reports on the implementation of recommendations submitted by the NAOL to the Parliament are also mentioned as a good practice in one of the OECD Surveys Developing effective working relationships between supreme audit institutions and parliaments.

 “It is most important that our citizens see the results of auditors’ work and its impact on their everyday lives. That way, they can be sure their money is being well spent. This is true at European level and true in the EU Member States as well,” said the ECA President Klaus-Heiner Lehne.

The meeting also discussed the peer review of the NAOL that is being carried out this year. Leaders of the peer review team – representatives of the ECA – are leading the peer review of the NAOL for the second time. “The objective of the voluntary peer review of the NAOL is to provide an assessment of whether the NAOL audits comply with international standards of supreme audit institutions and to make recommendations for the improvements of the institution’s activities and audit process,” told Mr Dulkys to the media representatives.

It should be noted that the existing Law on National Audit Office that counts 17 years without major review does not speak either of recommendations or of the external quality review of the NAOL audits.

“The European Court of Auditors support the efforts of the National Audit Office to enhance its independence by law as it is necessary to further increase the efficiency of the institution’s performance. We advocate the strengthening of independence as it contributes to the quality of performance and has a positive effect also on the staff,” said the ECA President to the media.

The Auditor General also noted to the President Lehne that the new NAOL Law which will not only enhance the level of SAI’s independence but will also institutionalise the good practices of the NAOL that have received the international recognition is a great step towards the improvement of public audit system.

The visit of the President of the European Court of Auditors to Lithuania included the meeting with the President of the Republic of Lithuania; there were also planned meetings with the Speaker of the Parliament, Prime Minister of Lithuania, members of the Committee on Audit and Committee on European Affairs as well as Minister of Finance. After the meeting of the heads of institutions at the National Audit Office of Lithuania, a press briefing with the media representatives took place.

European Court of Auditors is the EU’s independent external auditor which checks that EU funds are correctly accounted for, are raised and spent in accordance with the relevant rules and regulations and have achieved value for money. The ECA is the EU institution for auditing the EU’s finances that was established in 1977. The ECA operates as a collegiate body of 28 Members, one from each Member State.

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Last updated on 20 May 2019

National Audit Office of Lithuania

Pamėnkalnio St 27, LT-01113 Vilnius, Phone: + 370 5 266 6793, + 370 5 266 6752, Email: