2026-01-27
The National Audit Office, an independent supreme audit and fiscal institution accountable to the Seimas, presents its 2026 activity plan, which aims to ensure that the state manages and uses the public resources entrusted to it in an effective, economical, and efficient manner, and that budget policy is formulated and implemented responsibly.
In a tense geopolitical and fiscal environment, the role of the National Audit Office becomes even more important. As the state strengthens its defence capabilities and seeks to ensure the security of its people and territory, particular attention must be paid to public financial discipline, transparency and accountability. The planned audits will provide independent, fact-based information necessary for making accurate decisions.
"Public audit is not just about looking for mistakes in the past – first and foremost, it is independent, evidence-based assistance in building a stronger state in the future. In 2026, we will focus primarily on ensuring that defence, education and health are not only funded, but also operate transparently, economically and responsibly, increasing the well-being of our people and the resilience of the state to any crises," emphasizes Auditor General Irena Segalovičienė.
Priority areas for 2026
When drawing up its 2026 activity plan, the National Audit Office focused on areas where the quality of decisions has the greatest direct impact on the stability of the state and people's lives:
- Defence. With defence funding growing rapidly, it is particularly important to ensure lawful and efficient budget management, transparent and targeted procurement, effective management of infrastructure projects, and systematic financial planning.
"Strengthening defence is one of the most important priorities for the state today, but increased funding alone is not enough. The task of the National Audit Office is to ensure that funds allocated to defence are used in a targeted, transparent and efficient manner, and that decisions are based on facts and the long-term interests of national security. In 2026, we will audit defence procurements, the Rūdninkai Military Training Area infrastructure project, and the management of the national defence system's finances and army logistics," says Auditor General Irena Segalovičienė.
- Education. Educational support in schools, change planning and implementation will be audited to ensure that resources produce real results in terms of pupil achievement. In cooperation with municipal control and audit services, the situation of non-formal education in Lithuania will be assessed in more detail, taking into account the different practices of municipalities.
- Health care. Attention will be focused on the management of information resources and the strategic sustainability of health care institutions' activities and finances, as these have a direct impact on the availability, quality, and cost of health care services.
- Infrastructure. These are audits that assess the management of large-scale projects and preparedness for long-term commitments (such as the audits "Management of the Implementation of the infrastructure project at the Rūdninkai Military Training Area" and "Implementation of the Rail Baltica Project"). as well as the achievement of energy efficiency targets in public buildings (audit: “Increasing the energy efficiency of public buildings”).
Public finances and fiscal discipline
With fiscal discipline requirements becoming stricter, the National Audit Office will perform the expanded function of an independent fiscal institution – it will assess whether planned, approved, and implemented budgets comply with national and European Union fiscal discipline rules, and will publish its opinions.
"We are starting 2026 with a clearly strengthened role for the fiscal institution. This means more responsibility and facts in public discussions about budget decisions," says Auditor General Irena Segalovičienė.
International audits
In 2026, the National Audit Office will also focus on areas whose impact transcends national borders and is significant for the economy, environment, or public interest of several countries. The audits of Rail Baltica and NATURA 2000 will take into account the international context and involve cooperation with other supreme audit institutions.
Activity plan – dynamic and data-driven
Public sector risk assessment is an independent, data-driven process. The National Audit Office continuously analyses actual and projected problems, risks, and signals sent by the public. This allows it not only to respond, but also to take preventive action by strengthening the quality of public administration.
If the situation changes or new developments arise, the National Audit Office is prepared to adjust its 2026 activity plan so that the audit would bring the greatest benefit to society and initiate the most important changes in the public sector.
In 2026, it is planned to produce 31 products, continue the work already underway, and start 26 new ones. The results of the work carried out will be presented publicly and submitted to parliamentary scrutiny.