National Audit Office of Lithuania

Short description: Supreme audit institution of Lithuania

National Audit OfficeValstybės Kontrolė

Agency overview
Formed| 16 January 1919
Jurisdiction| Government of Lithuania
Headquarters| Pamėnkalnio g. 27, 01113, Vilnius
Agency executive|

* Auditor General

Website| valstybeskontrole.lt

National Audit Office of Lithuania (Lithuanian: Lietuvos Respublikos Valstybės kontrolė; literally, State Control) is the supreme audit institution in Lithuania, functioning as the independent auditor for the Parliament of Lithuania.

The National Audit Office is enshrined in the Chapter XII of the Constitution of Lithuania.[1]

## Contents

* 1 History
* 2 Role
* 3 See also
* 4 References
* 5 External links

## History

The institution was established on 16 January 1919, as Lithuanian State Control Institution, when the first laws regulating the audit activities were adopted.[2] The modern institution was restored on 5 April 1990.

National Audit Office of Lithuania is a member of the International Organization of Supreme Audit Institutions since 1992 and a member of the European Organization of Supreme Audit Institutions since 1993.

## Role

The primary objectives of the institution are:

* to examine whether the state finances, assets and other resources are used and managed lawfully and efficiently;
* provide recommendations and encourage more efficient and effective management and use of resources in the public sector.

The institution is regulated by the Law on National Audit Office 1995.[3]

The Budget Policy Monitoring Department (BPMD) was established in 2015 to monitor Lithuania's compliance with the rules and targets in the European Economic and Monetary Union.[4]

## See also

* European Court of Auditors
* Other "Supreme audit institutions"

## References

1. ↑ "The Constitution of the Republic of Lithuania". https://www.lrs.lt/home/Konstitucija/Constitution.htm.
2. ↑ "Activities - History - Main Dates". National Audit Office of Lithuania. https://www.vkontrole.lt/page_en.aspx?id=247.
3. ↑ "Republic of Lithuania, Law on National Audit Office, 30 May 1995". Office of the Seimas of the Republic of Lithuania. https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/f54ba23218b511e5bfc0854048a4e288.
4. ↑ "Lithuania’s Independent Fiscal Institution". OECD. http://www.oecd.org/gov/budgeting/lithuania-independent-fiscal-institution-review-highlights-2019.pdf.

## External links

* Official site

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