the national audit office of lithuania as an independent fiscal institution... - arunas dulkys,...
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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: [email protected]