National Audit Office Strategy 2025
by the Auditor General Decree
No VE-244 of 06 December 2021
(As last amended by Decree
No VE-11 of 18 January 2022)
“The National Audit Office shall supervise the lawfulness of the possession and use of State property and the execution of the State budget”
Article 134 of the Constitution of the Republic of Lithuania.
National Audit Office Strategy 2025
This is the main planning document for the development of the activities of the National Audit Office, the supreme audit institution, defining the institution’s mission, values, strategic goal and directions for its implementation and indicators.
We promote progress in the public sector and the changes necessary for society.
- Ethical behaviour — we are honest, objective and impartial, we base cooperation with stakeholders on respect and mutual trust.
- Cooperation — by working together, sharing our accumulated knowledge and experience, we help each other to achieve a common goal.
- Innovation — we are curious and brave in searching, discovering, testing and adapting.
- Professionalism — by using good practice, constantly improving, we provide opinions, conclusions and recommendations only on the basis of the evidence collected.
The results of our work are used to make country-relevant decisions.
I. Results creating positive change for the state and society.
- Relevant, objectively informed audits and assessments that promote sustainable change in a timely manner.
- High-quality, revealing the causes of problems, good practice and reaching key stakeholders. We share the results in a comprehensible and attractive way to reach as much of society as possible.
- We respond in a timely manner to ongoing developments, provide insights through audits and assessments.
II. Performance leading by example in organisation management.
- Effective, applicable good governance practices, advanced business management models and methods help us to use the available organisational resources efficiently.
- Digitalised activities, our daily work is easier with modern operational management tools based on digitalisation, automation and robotics.
- Harmonious and inclusive working environment that provides for working together comfortably and smartly. Our work environment and work organisation are environmentally friendly.
III. Team is professional, collaborating openly and ethically.
- Competent professional community, knowledge we need today and in the future is brought together by investing in the professional competencies of the team.
- Sharing the accumulated experience, knowledge and skills.
- Creating a work culture based on openness, trust, respect and equal opportunities.
The remit of the National Audit Office is laid down in Article 7 of the Law on National Audit Office. In carrying out the functions assigned to us, we carry out public audit, monitor budgetary policies and perform other activities.
I. What we do?
- Public audits — we assess the accountability, efficiency and effectiveness of the activities of public sector entities.
- European Union investment audits — we assess the management and control system created for the implementation of the 2014-2020 Operational Programme for the European Union Funds investments and eligibility of expenditure declared to the European Commission.
- Monitoring of budgetary policies — we assess compliance with the rules on fiscal discipline applicable to members of the Economic and Monetary Union in Lithuania and fulfilment of the tasks set out in the legislation.
- Assessments — we summarise information from public audits carried out in a particular area of the public sector and reveal the current state of the public sector.
II. Priority Directions of Activity
We have chosen priority directions for activities in areas where, according to our assessment, sustainable change is needed most now, and the results of our audits and assessments would be relevant and used to make country-relevant decisions.
1. Sustainable public finances:
1.1. Fiscal policy and public debt management;
1.2. Strategic management and return on public investment;
1.3. Measures to stimulate the economy.
2. Effective public administration:
2.1. Evidence-based management;
2.2. Efficient management and supervision processes, quality services;
2.3. Innovation and technological progress;
2.4. Reliable critical infrastructure.
3. Safe and advanced society:
3.1. Safe environment and healthy society;
3.2. Social stability, reduction of social exclusion and poverty;
3.3. Human rights, equality, e-inclusion (services);
3.4. Education, skills and employment.
The achievement of the strategic goal shall be measured by the following indicators: