2026-02-19
In presenting its 2026 activity plan, the National Audit Office notes that, alongside the national defence system, significant attention will also be paid to the assessment of education and healthcare. Decisions made in these areas directly affect people's daily lives and have a long-term impact on the country's social and economic development.
"When planning our audits, we focused primarily on areas where the quality of decisions and resource management determine long-term benefits. Increased funding does not in itself guarantee better results. Investments in education and health care must be effective and deliver tangible benefits to people. We will assess whether the measures are being implemented efficiently, whether the funds are being used responsibly, and whether the accessibility and quality of services in these areas are being ensured," emphasizes Auditor General Irena Segalovičienė.
Focus on changes in education, pupil achievement, children with special needs, and non-formal education
In 2026, state and municipal appropriations for education will exceed EUR 5 billion, which is about EUR 0.5 billion more than in previous years. Education expenditure will account for 5.7% of GDP. In view of this, the following audits in the field of education are planned for this year:
"Educational support in schools". In 2024, approximately 70,000 (15%) pupils had special educational needs, of whom approximately 10,000 had disabilities. In 2023–2024, approximately EUR 300 million was allocated from the state budget for educational support. The audit will assess whether educational support contributes sufficiently to the smooth integration of all children with special educational needs into the education process and whether state budget appropriations for educational support are used effectively.
"Effectiveness of planning and implementing changes in education to ensure conditions for pupils' achievements”. In recent years, the Ministry of Education, Science and Sport has initiated significant changes: the curriculum has been updated, the structure of state matriculation examinations has been reorganized, new assessment principles have been introduced, and the provision of teaching resources has been strengthened. The audit will assess whether these changes are planned and implemented in a way that ensures high-quality general education and the efficient use of allocated resources.
"Non-formal education system for children”. The audit will assess whether the non-formal education system and its funding enable all children, especially those with special needs or growing up in socially disadvantaged families, to receive high-quality services. It will also analyse whether the funds allocated to this area are being used for their intended purpose and effectively. Taking into account the different practices of municipalities, the audit will be carried out in cooperation with municipal control and audit services. This will allow for a more detailed assessment of the situation throughout Lithuania and the provision of targeted recommendations.
Healthcare system – one of the priority areas for 2026
Decisions made in this area directly affect the availability and quality of services and are therefore important to all Lithuanian residents. Taking into account the challenges identified in previous audits, two significant audits are planned for 2026:
"Management of health information resources”. Proper management of information resources in the healthcare sector is extremely important for improving the quality and accessibility of healthcare services. This audit will assess whether health sector information systems are managed efficiently, whether their integration into the overall e-health system is ensured, and whether IT management processes contribute to improving the quality and accessibility of services.
"Activities and financial management of PE Vilnius University Hospital Santaros Klinikos”. The audit will analyse whether the hospital's activities and financial management provide the basis for sustainable and financially balanced activity. Preparedness for emergencies, including the threat of war and outbreaks of infectious diseases, will also be assessed.
The National Audit Office emphasizes that audits in the areas of education and health care will help decision-makers strengthen the effectiveness of these systems, increase the availability of services, and ensure responsible management of public resources.
You can find the National Audit Office's 2026 activity plan here.