2026-02-04
The National Audit Office has identified defence funding as one of its most important priorities for 2026. This is due to the increased budget for national defence and the growing responsibility for the efficient use of public funds in the area of national security.
Funding for the Ministry of National Defence will increase to EUR 4.79 billion in 2026, or 5.38% of GDP. Defence spending will be 43% higher than in previous years. This is the largest amount of funding allocated to this area since Lithuania gained independence. Such growth places higher demands on the quality of financial management. It is particularly important to ensure the lawful and efficient management of the defence budget, transparent procurement, high-quality management of infrastructure projects and systematic financial planning.
A large budget should not lead to significant chaos. Historical funding requires historical transparency. This requires not only political decisions, but also strong public finance management mechanisms. Our public audits will help ensure that Lithuania's defence ambitions do not turn into expensive deals on paper, but become a real, tangible guarantee of security that every citizen of the country can feel," says Auditor General Irena Segalovičienė.
The National Audit Office emphasises that the increase in defence funding requires a consistent, data-driven assessment of public finances to ensure that investments in defence are sustainable and in line with long-term national security objectives.
What audits are planned to be completed in 2026?
In 2026, the National Audit Office plans to complete five audits focused on strategically important areas of defence spending.
- "Acquisition of armaments and military equipment." Approximately EUR 2.5 billion is planned to be allocated for these acquisitions in 2026, which is almost half of the total budget of the national defence system. It will be assessed whether the acquisitions are based on identified needs, are consistent with the objectives of defence capability development, and whether the funds are used efficiently.
- "Management of the implementation of the infrastructure project at the Rūdninkai military training area." The project is strategically important for the deployment of the German brigade and is worth EUR 1.9 billion. An assessment will be made as to whether the management of the project will ensure the development of the necessary infrastructure by 2027.
- "Financial management of the national defence system" assesses whether financial management ensures the implementation of strategic projects, the strengthening of defence capabilities and the fulfilment of Lithuania's NATO commitments.
In 2026, a financial audit of the 2025 set of National Defence Fund accounts will be carried out, as well as a performance audit assigned by the Seimas of "Funds allocated to the national defense system for the purchase of goods, services, and works in 2021–2025."
Three more audits related to national security will be launched this year and completed in 2027:
- "Management of logistics of the Lithuanian Army,"
- "Formation of service at public security statutory institutions and provision of officers,"
- "Organization of physical protection of facilities important for national security."
International experience in strengthening defence audits
In order to strengthen defence audit methodology and professional competencies, the National Audit Office will continue to actively develop international cooperation. At the beginning of the year, a Memorandum of Understanding was signed with the German Federal Audit Office, which has experience in auditing particularly large-scale defence programs. Germany is one of Lithuania's most important strategic partners in the field of defence and security, so this cooperation will undoubtedly contribute to strengthening the supervision of defence finances.