The National Audit Office is the supreme audit institution accountable to the Seimas of the Republic of Lithuania and an independent fiscal institution.
The National Audit Office conducts public audits, fiscal governance monitoring, and carries out other activities in fulfilling the tasks set forth in the Law on the National Audit Office.
The National Audit Office carry out three types of public audit:
- Financial audit where the sets of data of annual (consolidated) financial statements and reports on the budget execution of the audited entity are assessed and an independent auditor‘s opinion is issued.
- Performance audit where the activities of the audited entity are assessed in terms of economy, efficiency and effectiveness.
- Compliance audit where compliance of the audited entity‘s activities with legal acts and/or other requirements is assessed, and an independent auditor‘s opinion may be issued.
In order to improve the performance of the audited entity(s) and increase the public benefit, proposals – recommendations are formulated on the basis of the results of the public audits to resolve the problems identified during the audit. Public audit is an important factor in promoting the efficiency, accountability and effectiveness of the public institutions and improving citizens‘ lives.
As of 14 November 2013, the Seimas resolution obliges the National Audit Office to carry out the audit of compliance of bodies of the European Union structural assistance management and control system for 2014-2020 with their designation criteria and to perform the functions of the Audit Authority of the Operational Programme for European Union Funds Structural Assistance for 2014-2020. As of 30 April 2025, the National Audit Office will cease to perform this function (It was entrusted to the Ministry of Finance of the Republic of Lithuania by Government resolution No 1322 of 25 November 2020).
Following the entry into force of the Constitutional Law on the Implementation of the Fiscal Treaty of the Republic of Lithuania and the accompanying laws amending other legislation, the National Audit Office was mandated to implement the function of a budgetary policy monitoring institution from 1 January 2015. As of 1 January 2026, the National Audit Office acquired the legal status of an independent fiscal institution. The Independent Fiscal Institution monitors compliance with fiscal discipline rules and fiscal governance, and submits its opinions to the Seimas of the Republic of Lithuania and makes them publicly available.
The powers of the National Audit Office are established in the Constitution of the Republic of Lithuania and the Law of the Republic of Lithuania on National Audit Office as well as other legal acts.
The institution’s quality management system has been certified by external experts as complying with ISO9001 standards since 2015.
Mission and Values
The mission of the National Audit Office – Through independent audits and assessments, we build public sector progress and trust in the state. Our mission is supported by Independence, Professionalism and leadership, and Value for people and the state—the core values that guide the work of the staff of the Supreme Audit Institution.
Independence
Professionalism and leadership
Value for people and the state
Independence – we rely on facts, remain objective, and boldly express our professional opinion.
Professionalism and leadership – we are guided by the highest level of knowledge and expertise, act ethically and responsibly, set an example, and inspire others to strive for better results.
Value for people and the state – we work to ensure that our decisions and activities create long-term benefits for society and the state.