National Audit Office of the Republic of Lithuania

Press Release


National Audit Office presented topics of the audits and planned assessments in 2021

The National Audit Office of Lithuania (NAOL) presented its Activity Plan for 2021: new and planned to be completed audits this year. The Activity Plan outlines the following priority areas: economic stimulus measures, evidence-based governance, safe environment and healthy society. Tasks are also planned to directly address the consequences of the COVID-19 pandemic and their management measures.

“In addition to all the commitments and determination to address the long-term problems of the public sector, the relevance of which has been further highlighted by today’s living conditions, we will allocate part of the resources to help the State deal with the consequences of the pandemic caused by COVID-19. We will analyse, to different degree, the actions of public sector institutions in response to the consequences of the pandemic caused by this disease even in 22 out of the 44 audits and assessments set out in the 2021 activity plan,” said the Auditor General Mindaugas Macijauskas.

The following products are planned to be completed by the end of this year: regularity of the implementation of measures under the objective “Help businesses to safeguard liquidity” of the Economic Stimulus and Coronavirus (COVID-19) Mitigation Plan; management of the information resources of the Centre of Registers; care and social services for the elderly; quality assurance of studies in higher education institutions; police performance in prevention and investigation of crime, etc.

In performing the functions of the fiscal institution, the National Audit Office of Lithuania will present 7 opinions this year. In addition, 3 European Union funds investment audits will be conducted. In 2021, as every year, the NAOL will also present opinions on the 2020 set of national financial statements, the State budget and the 2020 sets of financial and budget execution reports of six funds (Compulsory Health Insurance, State Social Insurance (SODRA) and other resources funds). For the first time, in 2021 it is planned to present the results of financial (regularity) audit of the sets of financial and budget execution reports and the legality of the management, use and disposal of funds and assets of the Pension Annuities Fund.

In March this year, it is planned to start an assessment, which will analyse measures to reduce the impact of COVID-19 on mental health. In April, a performance audit on assurance of sustainability of health care in emergency situations will begin. It will assess what is missing and what needs to be done to ensure that in the event of an emergency (in the country, region, municipality), the provision of health care services will not only be interferee with, but also respond to emerging challenges.

The National Audit Office of Lithuania thanks all those who have submitted proposals on this year’s Activity Plan. Ensuring relevance we are ready to adjust it in the event of significant changes. The National Audit Office Activity Plan for 2021 can be found here. The list of ongoing audits can be found here (in Lithuanian).


National Audit Office of the Republic of Lithuania
Pamėnkalnio str. 27, LT-01113 Vilnius