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31/03/2020   The National Audit Office of Lithuania performs its activities in the face of the challenge to the public sector dictated by the quarantine

In response to the ongoing quarantine due to the spread of the COVID-19 virus, the National Audit Office of Lithuania (NAOL) continues its activities and cooperation with audited entities remotely. In the context of the regime dictated by the emergency, the Office understands that the activities of the audited entities may be aggravated during this period and therefore adapts to working methods that are convenient for them.

During this period, the NAOL auditors collaborate with ministries, hospitals, some “Sodra” units and other audited entities to determine whether audit procedures can be conducted in the usual manner. Representatives of the NAOL are seeking to assess the priorities of the auditees and to ensure that the audit procedures do not impose an additional burden on those public sector bodies that today address the challenges posed by the coronavirus.

In view of its own remote work particularities and those of the audited entities as well as the available possibilities in the situation, the NAOL reviews and adjusts, as appropriate, the scope and timing of certain planned audits.

In the light of the difficult situation in the world, including Lithuania, a few days ago, we, in the capacity of the Fiscal Institution, issued together with the opinion on the endorsement of Economic Development Scenario for 2020–2023 prepared by the Ministry of Finance  an opinion on the compliance of the unusual situation with the definition of exceptional circumstances, which means that the current or/and foreseeable situation in Lithuania complies with the definition of the term unusual event. Such exceptional circumstances mean not only that the deviation of fiscal indicators may be ignored, the accumulated fiscal reserves may be used and the borrowing ceilings may be raised but also the commitment and assumption of responsibility during these difficult times. The public should be provided with as much information as possible on the economic situation in the country while the Economic Development Scenario should be updated at least quarterly.

Photo courtesy of Mantas Kristijonas Kuliešius


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Last updated on 27 July 2020

National Audit Office of Lithuania

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