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15/01/2020   National Audit Office presented themes of the 2020 audits and planned assessments

The National Audit Office presented its Activity Plan for the year 2020 and the audits planned to be completed this year. Based on the knowledge and experience on Lithuanian public sector issues gained in the previous years, the National Audit Office continues its analysis of the five selected priority areas of activity. These include budgetary governance, education, public administration, state land management and the information society development.

The following performance audits are planned to be completed this year: water supply and waste water management; cybercrime; vocational training; assessment of the progress of the education system; the judicial system; management of the State’s real estate transferred to municipalities in trust; police activity in crime prevention and investigation, etc.

In order to increase the impact of audits, the National Audit Office will assess, as every year, whether audit recommendations have been implemented in a timely manner and to the extent agreed with the auditees. Monitoring data on recommendations were opened in 2016 and are available to the public at any time. This year, the National Audit Office opens up even more aggregated data on the measures needed for change implemented by the auditees, their status, timelines and results. They are available in Lithuanian here.

The National Audit Office will also carry out an external review of audits carried out by municipal control and audit services, an assessment of the effectiveness of municipal real estate management and an external audit of the International Organisation of Supreme Audit Institutions (INTOSAI).

The National Audit Office implementing functions of the fiscal institution, will present five opinions this year (more information can be found here). In addition, three audits will be carried out on investments of European Union funds. In 2020, as every year, the NAOL will also present the opinions on the set of national financial statements for 2019, the sets of consolidated financial and budget execution reports of the state and the sets of financial and budget execution reports of the six funds (Compulsory Health Insurance, State Social Insurance and other resource funds).

The National Audit Office is grateful to all those who have submitted proposals for this year’s activity plan. The National Audit Office Activity Plan for 2020 can be found here.


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Last updated on 16 June 2020

National Audit Office of Lithuania

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