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CO-OPERATION BETWEEN THE MINISTRY OF FINANCE AND THE NATIONAL AUDIT OFFICE

CO-OPERATION BETWEEN THE MINISTRY OF FINANCE AND THE NATIONAL AUDIT OFFICE. Mr. Rimantas Šadžius Minister of Finance of the Republic of Lithuania 20 March 2008. The National Audit Office of Lithuania (NAO) External (performance and financial) audit on national and EU funds - including:

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CO-OPERATION BETWEEN THE MINISTRY OF FINANCE AND THE NATIONAL AUDIT OFFICE

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  1. CO-OPERATION BETWEEN THE MINISTRY OF FINANCE AND THE NATIONAL AUDIT OFFICE Mr. Rimantas Šadžius Minister of Financeof the Republic of Lithuania 20 March 2008

  2. The National Audit Office of Lithuania (NAO) External (performance and financial) audit on national and EU funds - including: Winding-up Body (2004-2006) Audit Authority (2007-2013) Annual reporting on budget execution The Ministry of Finance Development of the management and control system of EU funds Central guidance on budgeting, accounting, internal auditing Key Responsibilities

  3. MINISTRY OF FINANCE Paying Authority for ERDF, ESF, EAGGF and FIFG MINISTRY OF SOCIAL SECURITY & LABOUR MINISTRY OF ENVIRON- MENT MINISTRY OF AGRICULTURE MINISTRY OF TRANSPORT MINISTRY OF ECONOMY Managementand Control System for the Programming Period2004–2006 MINISTRY OFFINANCE MANAGING AND PAYING AUTHORI- TIES MINSTRY OF FINANCE ARTICLE 10 CHECKS COORDINATING BODY MANAGING AUTHORITY MINISTRY OF HEALTH- CARE MINISTRY OF EDUCATION & SCIENCE INTER- MEDIARY INSTITU- TIONS ISDC ENVIRONMENTAL PROJECTS IMPLEMENTING AGENCY NATIONAL PAYING AGENCY . ESF AGENCY LITHUANIAN BUSINESS SUPPORT AGENCY IMPLEMEN- TING AGENCIES CENTRAL PROJECT MANAGEMENT AGENCY TRANSPORT INVESTMENT DIRECTORATE

  4. In 2007Internal Audit Units of the line ministries performed: 6 system audits of the Structural Funds (ERDF, ESF, FIFG, EAGGF), 156 (5-15 %) sample checks (checked 43.27 MEUR of expenditures declared to the EC): 144 Structural Funds (ERDF, ESF, FIFG, EAGGF) sample checks and checked 16.87 MEUR of expenditures declared to the EC; 12 Cohesion Fund sample checks and checked 26.40 MEUR of expenditures declared to the EC. Statistical Data – Sample Checks of EU Funds

  5. New EU requirement according to the EU regulation No 1083/2006: to establish an Audit Authority 3 options considered: Ministry of Finance; New separate organisation; National Audit Office. Decision of the Parliament on October 11, 2007 regarding the National Audit Office Audit System’s Alternatives for 2007-2013

  6. Administration Systemfor the Programming Period 2007–2013 Government of the Republic of Lithuania European Commision Ministries Ministry of Finance Audit Authority Valstybės kontrolė Aplinkos ministerija Monitoring Committee of Operational programms (consist of officials from institutions that administrate assistance and social economic partners) Socialinės apsaugos ir darbo ministerija Coordinating Authority ES sanglaudos politikos ir struktūrinės paramos koordinavimo departamentas Susisiekimo ministerija Sveikatos apsaugos ministerija Managing Authority Certifying Authority Paying Authority Švietimo ir mokslo ministerija Ūkio ministerija Veiksmų programų valdymo departamentas Managing Committees of Operational programms (consist of officials from institutions that administrate assistance) Nacionalinio fondo departamentas Vidaus reikalų ministerija Valstybės Iždo departamentas Informacinės visuomenės plėtros komitetas prie LRV Councils of Regional development Implementation Authorities (Agencies) Centrinė projektų valdymo agentūra Lietuvos verslo paramos agentūra Paramos fondo Europos socialinio fondo agentūra Aplinkos projektų valdymo agentūra Transporto investicijų direkcija UAB “INVEGA” Project promoters

  7. sharing information on internal control, EU funding, on the results of sample checks (5-15 % checks), system audits and closure audits (winding-up audits) using each other’s work (in order to reduce the scope of the audit work) and eliminating the overlaps in audit work – under mutual confidence and respect agreed methods for sharing of audit findings discussing training format on the EU issues participation in meetings, help-desk discussions on the various questions regarding EU funds’ audits Co-operationbetween the NAO and the MoF

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