Audit
Valstybės kontrolė
Valstybės kontrolė
69/100
Summary
Valstybės kontrolė (National Audit Office of Lithuania) is the supreme audit institution established under Arts. 133–135 of the Lithuanian Constitution and the Law on the National Audit Office (No. I-907/1995, 2009 revision). The Auditor General is appointed by the Seimas for a 5-year term. Lithuania is an EU member and INTOSAI/EUROSAI member. Conducts financial, compliance, and performance audits.
Independence Scorecard
69/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Lietuvos Respublikos valstybės kontrolės įstatymas
- Citation
- Įstatymas Nr. I-907 of 30 May 1995 (redakcija: 2009-11-12 Nr. XI-478)
- Full text
- Agency website →
Jurisdiction scope
External audit of implementation of the state budget, municipal budgets, and use of state and municipal assets in Lithuania; conducts financial, performance, and compliance audits. EU member: cooperates with European Court of Auditors.