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Performance Budgeting and its Impact on Audit of State Annual Accounts

Performance Budgeting and its Impact on Audit of State Annual Accounts. Neringa Cikanavi č i ū t ė Principal Auditor National Audit Office of Lithuania 3-5 September 2008 Druskininkai. Survey. Performance budgeting in Lithuania State Budget formation Annual audit of State accounts.

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Performance Budgeting and its Impact on Audit of State Annual Accounts

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  1. Performance Budgeting and its Impact on Audit of State Annual Accounts • Neringa Cikanavičiūtė • Principal Auditor • National Audit Office of Lithuania • 3-5 September 2008 • Druskininkai

  2. Survey • Performance budgeting in Lithuania • State Budget formation • Annual audit of State accounts

  3. Development of performance budgeting • Budget reform since 1998 • Programme budget in 1999 • Strategic planning methodology in 2000 • Internal audit in public institutions and authority given to external audit in 2000 • Public sector accounting reform in 2005

  4. Current situation • Legal framework • Fiscal policy in the Convergence programme • Public sector –balanced or surplus • Rules of fiscal discipline • Programme budget • Assessment system of institution activity • Appropriation managers and budgetary programmes

  5. Long term strategies of administrative area and the Government priorities Institution’s strategic goals Efficiency criteria Institution’s programme goals Result criteria Institution’s programme tasks Product criteria Institution’s programmemeans Assessment system ofinstitution activity

  6. Appropriation managers andbudgetary programmes

  7. Recommendations forbudget system • NAOL performance audit Programme Budget System • Development areas

  8. Plan of budget formation Government priorities Draft of the Law on Budget Macroeconomic & fiscal forecasts Consideration by Government National Fiscal Plan Consideration by Seimas Principal indicators for 3 years (approved by Government) Approval of the Law on Budget Maximum appropriations Drafts of strategic operating plans & State Budget programmes

  9. NAOL opinions on account/report • Opinion on: • Account of the Execution of the State Budget • Draft of the State Budget • Report on Public Debt and Loans Given from Funds Borrowed on Behalf of the State and Given State Guarantees • Report on the State-owned Property

  10. Recent developments(1) Audit of State Budget execution: • More attention to • Assessment of internal control • Measure of budget programmes • Recommendations • To approve standards of internal control and audit • To link programme assessment criteria to the used appropriations • Information about execution of programmes and their assessment criteria

  11. Execution of assessment criteria in 2006

  12. Recent developments(2) Audit of the draft State Budget • Attention to: • Number of appropriation managers and Budget programmes • Assessment criteria of programmes • Strategic plans of institutions • Recommendation • To improve Strategic planning methodology

  13. Weakness of strategic planning Examples in the opinion on the Draft State Budget 2008

  14. Thank you !

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