Valstybės kontrolė
Valstybės kontrolė
Summary
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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
| 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.