Scope of Municipality audits in Lithuania Senior auditor Julius Lukošius 2014 September.

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Presentation transcript:

Scope of Municipality audits in Lithuania Senior auditor Julius Lukošius 2014 September

A mandate by the law of NAOL The NAOL shall carry out audit of the use of State budget funds allocated to municipal budgets. The NAOL shall perform audit of the implementation of municipal budgets and the management, use and disposal of municipal property in accordance with the scope of public audit established in Public Audit programmes.

Audit scope (2013) Audit of 60 municipalities Regularity of management and use of state assets and funds Annual (consolidated) financial statements Municipal debt

Regularity of management and use of state assets and funds Funds from ministries and other institutions, including: - special targeted subsidies (approved by the Law on 2013 Budget Indicators); - funds received under financing agreements. Municipalities State property handed over to municipalities for use under agreements of use (with state land making the largest share). State property handed over to municipalities for management by the right of trust.

Sets of Consolidated Financial Statements of Compulsory Health Insurance Fund and State Social Insurance Fund Set of the State Consolidated Financial Statements Sets of Municipal Consolidated Financial Statements National Set of Accounts

Central government debt Local government debt State debt Social security funds debt