The National Audit Office of Lithuania as an Independent Fiscal Institution

in the light of the OECD Principles for IFIs

Dr Arūnas Dulkys

Auditor General

11 April 2016

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Supreme Audit Institution

Audit Authority Independent Fiscal Institution

National Audit Office of Lithuania

Local ownership – specific to the Lithuanian situation

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Organisation chart

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IFI

AA

One institution – three roles

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SAI IFI AA

9% 89% 2%

370 staff

Independence and non-partisanship

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IFI

• no Council Members

• 5 civil servants

• 2 employees working under labour contract

Mandate

• Endorsement/assessment of macroeconomic forecasts used for fiscal planning

• Endorsement/assessment of budgetary forecasts

• Ex ante and ex post fiscal rule assessment

• Involvement in the correction mechanism

• A major role in case of exceptional circumstances

• Assessment of draft annual budgets

• Monitoring of fiscal policy/budgetary execution

• Monitoring of the fiscal rules applicable to municipalities

• Promotion of fiscal transparency

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Resources

Annual budget EUR 200,000

Relationship with the legislature

• submission of the opinions to the Parliament to contribute to

relevant legislative debate

• appearance of the NAO leadership and senior staff before the relevant committees to provide responses to parliamentary questions

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Access to information

• Provision in the law

• MoU with the BoL and MoF

Transparency

www.ifi.lt

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Communications

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External evaluation

•Advisory panel

•Peer review

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Thank you for your attention

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www.ifi.lt

Pamėnkalnio str. 27, 01113 Vilnius, email: info@vkontrole.lt