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About the area of activity

The European Union Investment Audit Department of the National Audit Office carry out an audit of investments of the European Union. The Department assesses the Management and Control System created for the implementation of 2014-2020 Operational Programme for European Union Funds Investments in and eligibility of expenditure declared to the European Commission (EC).

The European Union investment audit must be carried out by Lithuania in accordance with the regulations of the Council of Europe and the European Commission. All institutions included in the Management and Control System for the 2014-2020 Operational Programme for European Union Funds Investments, to the extent that their activities are related to the administration of these investments, are audit entities.

Having assessed all the audit evidence collected during the audit of the functioning of the Management and Control System for the 2014-2020 Operational Programme for European Union Funds Investments, the legality of the expenditure declared to the European Commission and the regularity of the information provided in the accounts, the Audit Authority prepares a control report and draws up an audit opinion.

 

OPERATIONAL PROGRAMMES

Under Partnership Agreement with Lithuania, which defines the use of the European Structural and Investment Funds for the period 2014-2020, three Operational Programmes have been drawn up:

  • Operational Programme for European Union Funds Investments in 2014-2020 covering the European Social Fund (EUR 1.127 billion), the European Regional Development Fund (EUR 3.501 billion), the Cohesion Fund (EUR 2.049 billion) and the Youth Employment Initiative (EUR 31.8 billion),
     
  • Lithuania’s Rural Development Programme for 2014-2020 covering the European Agricultural Fund for Rural Development (EUR 1.613 billion),

  • Lithuanian Fisheries Sector Programme covering the European Maritime and Fisheries Fund (EUR 0.063 billion).

The European Union Investment Audit Department of the National Audit Office is mandated to perform the functions of the Audit Authority for the 2014-2020 Operational Programme for EU Funds Investment referred to in Article 127 of the Regulation (EU) No 1303/2013 of the European Parliament and of the Council.
  

AUDIT OF EUROPEAN UNION INVESTMENT

Audit of the 2014-2020 Operational Programme for the European Union Funds Investments was planned to comply with the requirements of the Regulation (EU) No 1303/2013 of the European Parliament and of the Council and be carried out in accordance with the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) (ISSAISs), the European Commission guidelines (EC guidelines), Public auditing requirements and the Audit Strategy (in Lithuanian) prepared by the Audit Authority.

Audit of declared expenditure is carried out on the basis of a representative sample using statistical sampling methods.

 
AUDIT REPORTING AND IMPLEMENTATION PERIOD

The Supreme Audit Institution submits a control report and audit opinion for the period from 1 July of year N to 30 June of year N+1. The control report and audit opinion are submitted by 15 February of year N+2.

Audit procedures are carried out from July of year N to February of year N+2.

 
AUDITED ENTITIES
 
After the approval by the Government of the Rules for Distribution of Responsibility and Functions among Institutions, a management and control system was created in Lithuania for the Implementation of the 2014-2020 Operational Programme for European Union Funds Investment. The Ministry of Finance is assigned to perform the functions of the managing authority and the certifying authority for this Operational Programme.

Some of the functions of the managing authority provided for in Article 125 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council are delegated to intermediate bodies under the responsibility of the managing authority.

 
 
PREPARATION OF EUROPEAN INVESTMENT CONTROL REPORT AND AUDIT OPINION

 

 
COOPERATION


The Supreme Audit Institution actively cooperates with the European Commission, the European Court of Auditors and the Audit Authorities of other Member States through participation in:
  

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Results

Assessment of Functioning of Management and Control System Created for the Implementation of the 2014-2020 Operational Programme for European Union Funds Investments, Expenditure Declared in the Accounts, and Expenditure Declared for the Period from 1 July 2018 to 30 June 2019 for which Reimbursement has been Requested from the European Commission (Control Report of the Audit Authority pursuant to Regulation (EU) of the European Parliament and the Council No 1303/2013 Article 127)

Assessment of Functioning of Management and Control System Created for the Implementation of the 2014-2020 Operational Programme for European Union Funds Investments, Expenditure Declared in the Accounts, and Expenditure Declared for the Period from 1 July 2017 to 30 June 2018 for which Reimbursement has been Requested from the European Commission (Control Report of the Audit Authority pursuant to Regulation (EU) of the European Parliament and the Council No 1303/2013 Article 127)

On Cohesion Fund Project No 2004/LT/16/C/PE/005 Development of Water Supply and Waste Water Systems in Klaipėda