2023-03-09
Positive developments are taking place in implementing the recommendations of the National Audit Office, but the actions taken are not sufficient to implement the recommendations in time, as shown in the summary of the implementation of the National Audit Office’s recommendations.
“Having assessed the results of the implementation of the recommendations over the last six months, we can see progress that allows us to achieve the State's strategic objectives more consistently, to strengthen the institutions' preparedness to manage emergencies, and to improve the social and financial situation of socially vulnerable people - those with disabilities, those with low incomes, and those who care for children. However, implementation is too slow, with delays in the implementation of every second recommendation monitored", says Mindaugas Macijauskas, Auditor General.
According to the National Audit Office's report, the implementation of the recommendations has created the legal preconditions for the institutions to provide state assistance to persons with disabilities in a coordinated manner and tailored to their individual needs. It also created the legal preconditions for improving the prevention of potential crises and emergencies in the State, the preparation, management and recovery of the institutions.
On average, there is a delay of around 3 years in implementing high priority recommendations. The most common factors causing delays are the prolonged preparation and implementation of legislation, lack of funds and human resources.
This half-year has not seen substantial changes in the implementation of the relevant recommendations affecting the efficiency of public administration, which were highlighted by the auditors in their autumn report on the implementation of the recommendations, namely in the areas of healthcare, state budget management, heat management, and the provision of public services. Changes are still awaited in the areas of reform of public budget management, economical management of public real estate, and the provision of early rehabilitation and health services for children.
The Government plans to submit to the Seimas for consideration in its 6th (spring) session relevant draft legal acts related to the implementation of the recommendations. The acts are intended to implement the recommendations made in the National Audit Office's audit reports on the measures envisaged in the Economic Recovery and Resilience Plan for the management of the State's information resources and the activities of district courts and bailiffs.
The National Audit Office makes recommendations to the institutions through audits and monitors the actions planned to implement them. A recommendation is considered implemented when the problems and inconsistencies identified during the audit are resolved and the planned change is achieved. From 2020 onwards, the National Audit Office links the implementation of public audit recommendations to the assessment of the changes that have taken place according to indicators. During the audit, the situation in the audited area is assessed by an indicator, and the changes brought about by the public audit are assessed following the implementation of the audit recommendations. A status report on the implementation of key recommendations is submitted to the Seimas twice a year.
The National Audit Office website provides information on the implementation of all audit recommendations, which is open to the public and can be found in Lithuanian at: https://www.valstybeskontrole.lt/LT/post/3136/.