Results of financial audit of the set of national financial statements and public debt data for 2022

The Auditor General Mindaugas Macijauskas presented to the Seimas opinions on the 2022 set of national financial statements, and the sets of financial statements and the budget implementation reports of the State and five resource funds - Compulsory Health Insurance Fund, the State Social Insurance Fund, the Guarantee Fund, the Guarantee Fund, the Long-Term Employment Benefits Fund and the Reserve Fund (Stabilisation) Fund.

The objective of these public audits is to assess whether the assets, commitments, revenue and expenditure disclosed in these accounts give a true and fair view of the financial position and performance of the State. Correct data in the accounts allow for the availability and analysis of the State's performance and its underlying causes, and for informed decision-making, and are important both for budgeting and for the evaluation and planning of the activities of individual institutions.

"In 2022, we see progress, with fewer errors in the accounts and the correction of some significant recurring accounting errors. The Ministry of Finance has also played an important role in this process by correcting accounting errors in other institutions. However, there are still significant areas to be corrected by the institutions themselves. This year, qualified opinions are being expressed on the 2022 set of national financial statements and on the set of consolidated financial statements and budget implementation reports of the State," said the Auditor General, Mindaugas Macijauskas.

For more detailed information on misstatements in the accounts of the set of the State consolidated financial statements, see here in Lithuanian: https://bit.ly/3LS0m9K.

• Results of financial audit of the set of national financial statements and public debt data for 2022
• Results of financial audit of the sets of consolidated financial statements and budget execution reports of the state for 2022
• Results of financial audit of the sets of financial statements and budget execution reports of the Reserve/Stability Fund for 2022
• Results of financial audit of the sets of consolidated financial statements and budget execution reports of the Compulsory Health Insurance Fund for 2022
• Results of financial audit of the sets of consolidated financial statements and budget execution reports of the State Social Insurance Fund for 2022
• Results of financial audit of the sets of financial statements and budget execution reports of the Guarantee Fund for 2022
• Results of financial audit of the sets of financial statements and budget execution reports of the Long Term Employment Benefits Fund for 2022