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National audit office of Lithuania and practice of good governance

Jurga Nemanyte Mykolas Romeris University July 13, 2010, Bialystok. National audit office of Lithuania and practice of good governance. What is NAOL?. Supreme Public Audit Institution A ccountable to the Seimas

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National audit office of Lithuania and practice of good governance

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  1. Jurga Nemanyte Mykolas Romeris University July 13, 2010, Bialystok National audit office of Lithuania and practice of good governance

  2. What is NAOL? • Supreme Public Audit Institution • Accountable to the Seimas Main function is to supervise lawfulness and effectiveness of the management and use of the State property and the implementation of the State budget

  3. Audit types • Financial (regularity) audit evaluation of financial statements, use and disposal of state funds and property • Performance audit evaluation of the economy, effectiveness and efficiency of the public and internal administration activities

  4. History • Established in 1919 • Abolished in 1940 • Restored in 1990 • In 1992 and 1993 joined INTOSAI and EUROSAI • In 2002 and 2004 participated international projects

  5. Criteria of good governance • Institutional authority • Accountability to parliament • Publicity of decisions • Transparency • Membership in international organisations • External auditing

  6. Conclusion • NAOL itself is example of good governance • NAOL functions properly

  7. Thank you for listening

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