2016-10-25
Public Auditors Assessed how an Increased Funding Was Used for Maintenance and Development of the Capacity of Military Units in 2015
In 2015, the state budget appropriations and assets in the military units were used in accordance with the legislation, as confirmed by an audit carried out by the supreme audit institution this year. The purpose of the audit was to assess the use of the increased state budget appropriations allocated for the maintenance and development of the capacities of the military units.
To increase the funding for national defence, in 2015, the amount of state budget appropriations allocated for the system was 116 million euros higher than in 2015. As of 2015, Lithuania reinstated initial compulsory military service. In the light of these changes, in the end of 2015, an audit of the use of funds and assets for the maintenance and development of the capacities of the military units was included in the Public Audit Programme. Public auditors assessed how incentives are provided to persons in permanent initial compulsory military service and how supplies are ensured for them, as well as analysed human resources in the military units. For example, the audit assessed how the process of provision of food, clothing, and equipment is organised in the military units and how the state budget funds are used to upgrade infrastructure of the military units. In addition, the audit included analysis of modernisation of the military units, accumulation of capacities, the use and disposal of public property.
The auditors made observations on the use of funds for the implementation of research and experimental development projects, as well as on ways of ensuring fulfilment of the duty to perform permanent initial compulsory military service. Recommendations were issued to the Ministry of Defence, which will help to eliminate the shortcomings found.
Currently, the supreme audit institution is conducting a strategic study, which will be used as a basis for the Public Audit Programme of 2017. Since the funding of the system of national defence continues to be increased, public auditors will pay more attention to its monitoring in the future. A greater focus is on those areas where the risks have already been noticed: preparation for mobilisation, the process of formation of a professional military service, organisation of soldiers' health care, the management of funds and assets. In the beginning of 2017, the first meetings with colleagues from the German supreme audit institution will take place; the institutions agreed to cooperate and exchange experience in carrying out audits of the national defence system.