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Official translation Official translation REPUBLIC OF LITHUANIA LAW ON THE AMENDMENT OF THE LAW ON THE STATE CONTROL 1995 May 3, No. I-907 Vilnius (As amended 13 December 2001 No. IX-650) Article

  1. Revised Version of the Law of the Republic of Lithuania on the State Control The Law of the Republic of Lithuania on the State Control shall be amended and set forth to read as follows: "REPUBLIC OF LITHUANIA LAW ON THE STATE CONTROL CHAPTER ONE GENERAL PROVISIONS Article
  2. Purpose of the Law This Law shall regulate the activities of the State Control of the Republic of Lithuania (hereinafter referred to as the State Control) and legal relations of the service in the State Control. Article
  3. Main Definitions of the Law
  4. Audit report means a document drawn up by a State Control officer in which the scope and findings of the completed government audit and conclusions on the activities of the auditee are presented.
  5. Audit opinion means a document of the State Control, presenting, among other provisions, an opinion on the audited financial statements.
  6. Auditing procedures means tests, guidelines and comprehensive instructions included in the audit programme for the purpose of a comprehensive and rational conduct of an audit.
  7. Auditee means an institution, agency, undertaking, organisation, and other legal entity that are subject to government audit by the State Control.
  8. Working papers means information prepared, gathered or submitted to State Control officers in order to draw up an audit plan and a programme, perform an audit and support an audit opinion.
  9. Financial audit means the evaluation of financial statements of an auditee, comprising the examination of its accounting records and providing an opinion on financial statements; audit of financial statements and transactions comprising an evaluation of compliance with legal acts.
  10. INTOSAI standards means the auditing standards developed by the International Organisation of Supreme Audit Institutions.
  11. Statement means an administrative act setting forth instructions, statements and proposals regarding violations of legal acts committed by an auditee.
  12. State Control means an institution performing government audit.
  13. State Control officer means a public servant performing government audit and having a public and internal administration mandate ex officio over subordinate and not subordinate persons.
  14. Requirements for government auditing means a set of rules, principles and procedures providing for the conduct of government audit and in all material cases conforming to the international and national auditing standards.
  15. Government auditing means financial and performance audit, performed at auditees in accordance with the requirements for government audit set by the State Control.
  16. Performance audit means evaluation of the economy, effectiveness and efficiency of the public and internal administration activities of the auditee; the criteria of economy, effectiveness and efficiency are set in requirements for government auditing in accordance with the INTOSAI standards. Article
  17. Legal Status of the State Control
  18. The State Control shall be a supreme government audit institution, accountable to the Seimas.
  19. The State Control shall be a legal entity having its current account with the Bank of Lithuania, a seal with the national emblem and an inscription “Republic of Lithuania. State Control", its symbols and insignia.
  20. The seat of the State Control shall be in Vilnius - the capital of the Republic of Lithuania. Article
  21. The Main Goals of the State Control The main goals of the State Control shall be as follows: 1) to supervise the lawfulness and effectiveness of management and use of the State property and carrying-out of the State budget; 2) to ensure that government auditing conforms to the international standards accepted by the International Organisation of Supreme Audit Institutions INTOSAI and consolidates a positive role of the government auditing and its impact on the State and community. Article
  22. Legal Basis and Principles of the Activities of the State Control
  23. The activities of the State Control shall be governed by the Constitution of the Republic of Lithuania, this Law and other laws, international agreements, government auditing standards, and other legal acts.
  24. The activities of the State Control shall be based on the principles of independence, lawfulness, publicity, neutrality, and professionalism. CHAPTER TWO STRUCTURE OF THE STATE CONTROL, FINANCING AND AUDIT Article
  25. Structure of the State Control
  26. Auditor General shall be the head of the State Control.
  27. The structure of the State Control shall comprise departments, divisions, and other services necessary for performing of the government auditing. Auditor general shall establish and approve the names of the structural units and regulations of their activities. Article
  28. Board of the State Control
  29. The Board of the State Control shall be an advisory body to the Auditor General that considers the main issues of the State Control activities and service with the State Control.
  30. Auditor General shall define the number of members of the Board, its composition, as well as the competence and work procedure of the Board.
  31. The operation of the Board shall be organised according to the annual working plans. Article
  32. Procedures of Financing and Auditing of the State Control
  33. The State Control shall be financed from the State budget.
  34. The Seimas shall fix the amount of the appropriations for the State Control budget.
  35. The financial audit of the State Control shall be carried out by the audit institution appointed by a resolution of the Seimas.
  36. The internal audit of the State Control shall be carried out by the audit service established within the State Control or the chief auditor. CHAPTER THREE COMPETENCE OF THE STATE CONTROL AND OFFICERS Article
  37. Competence of the State Control
  38. The State Control shall, while supervising the lawfulness and effectiveness of the management and use of the State property and the implementation of the State budget, shall carry out audit of: 1) State budget implementation; 2) use of State funds; 3) management, use and disposal of the State property; 4) implementation of the budget of the State Social Insurance Fund; 5) implementation of the budget of the Compulsory Health Insurance Fund; 6) use by respective fund management institutions and beneficiaries of funds of the European Union allocated to the Republic of Lithuania and implementation of programmes in which Lithuania participates.
  39. The State Control shall have a right to audit the implementation of municipal budgets. The State Control shall perform audit of the management, use and disposal of municipal property in accordance with the scope of government auditing as defined in paragraph 2 of Article 14 of this Law.
  40. The State Control shall annually submit to the Seimas: 1) conclusion on the account of the execution of the State budget; 2) conclusion on the Government report on public debt; 3) annual report of the State Control performance. Article
  41. Competence of the Auditor General
  42. Auditor General shall: 1) head the activities of the State Control; 2) represent the State Control at State government and administration institutions, in court, at international organisations; 3) establish and approve the structure of the State Control, the list of positions, and job descriptions; 4) in a manner prescribed by legal acts, employ and dismiss officers and other public servants of the State Control; 5) propose candidates for the posts of deputies of the Auditor General and make proposals for their dismissal to the President of the Republic; 6) lay before the Seimas the audit reports and opinions specified in paragraph 3 of Article 9 of this Law, as well as other audit reports and opinions; 7) be entitled to attend plenary sittings of the Seimas and present his views when issues related to the activities of the State Control are being considered; 8) be entitled to make proposals for the improvement of legal acts to the Seimas, President of the Republic or the Government. Article
  43. Competence of Deputies of the Auditor General and Heads of Audit Units
  44. Duties of deputies of the Auditor General and heads of audit units shall be established by the Auditor General.
  45. In the absence of the Auditor General, a deputy Auditor General, acting for the Auditor General according to the procedure set by law, shall organise the activities of the State Control, however, without the powers specified in paragraph 5 of Article 10 of this Law. Article
  46. Competence of Officers of the State Control Performing the Government Auditing
  47. Officers of the State Control performing the government auditing shall be entitled: to independently choose the audit procedures; to acquire from the auditee documents and information that are necessary to perform the audit; to carry out control measurements, inventory of material valuables or to examine property of the auditee in other ways, as well as to perform other necessary actions; to get from the auditee’s employees necessary explanations in writing; to draw up statements on the administrative violation of law; to get, for free via electronic communications, state cadastres, classificators and registries data and information, necessary for government auditing, from institutions of public administration and local government; to receive conclusions from agencies of expert examination on the submitted audit documents; to use experts of appropriate fields and audit companies when carrying out specific audits.
  48. When performing the government auditing, officers of the State Control shall be responsible for the fulfilment of requirements of government auditing, conformity with the Institutional Ethics Code of State Control Officers, and validity of audit conclusions. CHAPTER FOUR GOVERNMENT AUDITING Article
  49. Types of the Government Auditing
  50. The State Control shall carry out financial and performance audit.
  51. Financial and performance audit shall be carried out according to the government auditing standards approved by the Auditor General.
  52. Standards of government auditing shall be published in the Valstybės žinios. Article
  53. Scope of the Government Auditing
  54. Financial audit shall be performed: 1) at state institutions and agencies; 2) at the undertakings, in those cases when a law regulating the respective type of an undertaking does not provide for an audit firm to carry out an audit.
  55. Performance audit shall be performed: 1) at State institutions and agencies, local authorities; 2) at undertakings of all types, in which the shares owned by the State carry over at least ½ of votes; 3) at agencies, organisations and other legal entities, to which a State institution or a local authority has allocated funds or transferred property; 4) implementation of the budget of the State Social Insurance Fund and of the budget of the Compulsory Health Insurance Fund;
  56. Seimas may by its resolution assign the State Control to perform governmental audit within the competence of the State Control. Article
  57. Rights and Responsibilities of the Auditee
  58. Auditee shall, within 10 working days from the date of receiving a government auditing report, sign it and return the government auditing report to the State Control. Auditee shall be entitled to deliver his remarks on the audit concluded together with the audit report.
  59. Auditee shall ensure the right of the State Control officers mandated to perform government auditing, to freely enter its premises, obtain documents, check information sources and receive data, including information obtained via electronic communications, as well as meet with auditee’s management and employees and receive their written explanations.
  60. Auditee must create proper work conditions for the State Control officers to perform the government auditing. Article
  61. Documents of the Government Auditing
  62. Documents of the government auditing shall be working papers, government auditing report, and government auditing opinion and statement.
  63. Working papers shall be ownership of the State Control and may not be submitted to the third persons without the consent of the State Control, except for the cases when, in a manner prescribed by law, the court requests to submit written evidences; law enforcement bodies take away documents of the government auditing in a manner prescribed by law.
  64. Documents of the government auditing shall be preserved according to the procedure established by the Law on Archives. Article
  65. Government Audit Findings and Documenting thereof
  66. Financial audit shall be concluded by drawing up the audit report and audit opinion, and performance audit by drawing up the audit report.
  67. If violations of legal acts at the auditee have been revealed during the audit and have not been eliminated, the statement shall be drawn.
  68. The statements shall be drawn by the Auditor General and his deputies on the basis of audit reports. Article
  69. Rights of the Auditor General and his Deputies While Drawing up Statements on Government Auditing Reports
  70. When drawing up statements on government auditing reports, Auditor General and his deputies shall be entitled to: 1) indicate to auditees shortcomings in their activities, and to set the time limits for elimination of the violations of legal acts; 2) recommend to the management of the auditees or the superior institutions that the persons who have caused damage to the State or the local authority, institution, agency, undertaking, organisation or other legal entity, should be held liable (under personal/civil liability) in a manner prescribed by law; 3) recommend to the management of the auditees or the superior institutions to impose a disciplinary penalty on the persons who have committed violations; 4) recommend to the auditees to return to the State and municipal budgets, relevant State funds, the National Fund for implementation of aid programmes of the European Communities in the Republic of Lithuania the funds that have been allotted or used in violation of laws or other legal acts; 5) upon the establishment of violations, refer, according to the competence, government auditing documents subject to consideration by public administration entities or law enforcement bodies to concern within their competence; 6) propose to State and municipal control institutions and internal audit services of public administration entities to carry out examinations within their competence. Article
  71. Procedures and Time Limits for Appealing against Statements Management of the auditee or other persons specified in the statement may, within 20 calendar days of the receipt of such statement, appeal against the statement of the Auditor General or his deputy to the court according to the procedure established by the Law on Administrative Proceedings. Article
  72. Follow-up of Statements The auditee shall, within 30 calendar days or another time limit set by the Auditor General or his deputy, but not shorter than 30 calendar days, inform the State Control about the elimination of violations of legal acts specified in the statement, as well as implementation of indications, proposals and recommendations. CHAPTER FIVE CO-OPERATION WITH LAW ENFORCEMENT AND AUDIT INSTITUTIONS. INTERNATIONAL RELATIONS Article
  73. Relationship with Law Enforcement Institutions, Audit Institutions and Supreme Audit Institutions of other Countries
  74. Having revealed systematic, material violations or violations of public interests during the government audit, the State Control shall take preventive measures, inform law enforcement bodies.
  75. The State Control shall co-operate with audit institutions, audit firms and internal audit services operating in the Republic of Lithuania.
  76. The State Control shall maintain international relations with supreme audit institutions of other countries. Article
  77. Relations with International Organisations The State Control shall take part in the activities of the International Organisation of Supreme Audit Institutions INTOSAI and its division EUROSAI. CHAPTER SIX PUBLICITY Article
  78. Informing of the Public
  79. Audit reports and opinions made by the State Control, results of the activities of the State Control, and other information shall be published in a special publication of the State Control.
  80. The public shall, in a manner prescribed by law, also be informed through other means of the mass media. CHAPTER seven CIVIL SERVANTS, OFFICERS AND EMPLOYEES OF THE STATE CONTROL Article
  81. Civil Servants, Officers and Employees of the State Control
  82. Auditor General and his deputies shall be civil servants. Other laws shall apply to them to the extent their status is not regulated by this Law.
  83. Officers of the State Control shall be public servants. The Law on Public Service shall apply to them to the extent their status is not regulated by this Law.
  84. The status of other employees of the State Control shall be regulated by the Law on Public Service. CHAPTER EIGHT RECRUITMENT TO THE SERVICE IN THE STATE CONTROL Article
  85. Requirements for the Recruitment to a Position of the State Control Office
  86. The requirements for the recruitment to the public service established in the Law on Public Service shall apply to the persons who are recruited to a position of the State Control officer.
  87. Persons having higher university education shall be recruited to a position of the State Control officer. When recruiting to the service, candidates' advantages and skills in the audit field as well as their moral and personal qualities shall be evaluated.
  88. Persons who are recruited to a position of the State Control officer must be of an impeccable reputation. A person shall not be considered as having an impeccable reputation, if: 1) he has been convicted for a deliberate crime; 2) he has been dismissed from the public service for misconduct in office; 3) he abuses psychotropic, narcotic, toxic or other intoxicating substances.
  89. The State Control shall be entitled to acquire data on the person from the Ministry of the Interior and, if necessary, from other State institutions. Article
  90. Restrictions on the Recruitment to a Position of the State Control Officer
  91. A person shall not be recruited to a position of the State Control officer if: 1) his improper reputation is revealed; 2) he refuses to take an oath of allegiance to the Republic of Lithuania; 3) he refuses to declare his and his family income and property; 4) he is related by blood or by marriage to the immediate superior, if in their service together one of them would be in direct subordination to the other or in a supervisory position over the other; 5) there are other restrictions specified in the Law on Public Service. Article
  92. Procedure for the Appointment of the Auditor General
  93. Auditor General shall be appointed for a five-year term of office by the Seimas on the recommendation of the President of the Republic.
  94. Auditor General may be appointed for no more than two successive terms of office.
  95. Any citizen of the Republic of Lithuania who has an impeccable reputation, is not older than 65 years of age, has a higher university education may be appointed as Auditor General.
  96. Auditor General shall commence performing his duties only after he takes an oath of allegiance to the Republic of Lithuania at a sitting of the Seimas. Article
  97. Procedure for the Appointment of the Deputy Auditors General
  98. Deputies of the Auditor General shall be appointed by the President of the Republic on the recommendation of the Auditor General.
  99. Any citizen of the Republic of Lithuania who has an impeccable reputation, is not older than 65 years of age, has higher university education may be appointed as deputy Auditor General.
  100. Deputies of the Auditor General shall commence performing their duties after they take an oath of allegiance to the Republic of Lithuania. Article
  101. Oath of State Control Officers
  102. State Control officers shall commence performing their duties after they take an oath of allegiance to the Republic of Lithuania.
  103. The oath shall be administered by the Auditor General or a person deputising for him.
  104. The person who has taken the oath shall sign the text of the oath, and the signed text of the oath shall be kept in the personal file of the officer.
  105. Any refusal to sign an oath, or signing it with a reservation, shall mean failure of the officer of the State Control to take an oath and therefore he may not perform his duties. Article
  106. The Text of an Oath of Auditor General, his Deputies and State Control Officers
  107. Auditor General, his deputies and State Control officers shall take the following oath: “ I, (first name, name), swear to serve the Republic of Lithuania faithfully; to respect and observe its Constitution and laws; to strengthen, to the best of my ability, the independence of Lithuania, to protect State property, to conscientiously serve the Homeland, democracy, and the well-being of the people of Lithuania. So help me God.”
  108. The last sentence may be omitted. Article
  109. Declaration of Income and Property Auditor General, his deputies, and officers of the State Control must, in a manner prescribed by law, submit their and their family members’ income and property declarations as well as declarations of private interests. Article
  110. Employee Identification Card
  111. A State Control officer shall have an employee identification card of the set form. It shall include the name, surname, personal code and position of the officer.
  112. The procedure for issuing and use of an employee identification card shall be established and approved by the Auditor General. Article
  113. Institutional Ethics of State Control Officers
  114. Institutional ethics of State Control officers shall be regulated by the Institutional Ethics Code of the State Control Officers approved by the Auditor General.
  115. Procedure of consideration of violations of institutional ethics of State Control officers shall be established by the Auditor General. Article
  116. Grounds and Conditions of Dismissal of the Auditor General
  117. The Auditor General may be dismissed from office in the following cases: 1) upon resignation from office; 2) upon the expiration of the term of office; 3) as a result of expressed no confidence; 4) for health reasons; 5) if a conviction becomes effective; 6) upon becoming 65 years of age; 7) if he has lost the citizenship in accordance with the procedure established by the Law on Citizenship.
  118. Auditor General shall hand in his resignation to the President of the Republic.
  119. Upon expiration of the term of office, becoming 65 years of age, or in the case of resignation of the Auditor General, he shall continue to perform his duties until the Seimas appoints another Auditor General.
  120. The Seimas or the President of the Republic may express no confidence in Auditor General.
  121. Auditor General may be dismissed from office for health reasons on the recommendation of the President of the Republic and only on the basis of the conclusion of the commission of doctors, set up by the Minister of Health Care, that for health reasons and the duration of illness the Auditor General cannot perform his duties.
  122. In the event the Auditor General is dismissed from office in accordance with subparagraphs 4 and 6 of paragraph 1 of this Article (if he has served in the State Control at least 5 years), a compensation in the amount of 6 average monthly salaries shall be paid to him.
  123. Upon expiration of the term of office, the Auditor General shall have the right to return to a previously held position in accordance with the procedure set by law. In this case, he shall be paid a compensation in the amount of 3 average monthly salaries.
  124. In case the grounds for dismissal of the Auditor General in accordance with subparagraphs 3, 4, 5, 7 of paragraph 1 of this Article appear, the activities of the State Control shall, by resolution of the Seimas, be organised by a deputy of the Auditor General in a manner prescribed by this Law, until the Seimas appoints another Auditor General. Article
  125. Grounds and Conditions of Dismissal of a Deputy of the Auditor General
  126. A deputy of the Auditor General may be dismissed from office in the following cases: 1) upon resignation from office; 2) if by his acts he discredits the name of the civil servant; 3) if a conviction becomes effective; 4) for health reasons; 5) upon becoming 65 years of age; 6) if he has lost the citizenship in accordance with the procedure established by the Law on Citizenship.
  127. A Deputy of the Auditor General shall hand in his resignation to the Auditor General.
  128. A deputy of the Auditor General may be dismissed from office in accordance with subparagraph 2 of paragraph 1 of this Law by the President of the Republic on the recommendation of the Auditor General.
  129. A deputy of the Auditor General may be dismissed from office for health reasons by the President of the Republic only if there are the conditions specified in paragraph 5 of Article 34 of this Law.
  130. Upon expiration of the term of office of a deputy of the Auditor General in accordance with subparagraphs 4 and 5 of paragraph 1 of this Article (if he has worked at least five years in the State Control), a compensation in the amount of 6 average monthly salaries shall be paid to him. Article
  131. Grounds and Conditions for Dismissing from Office of State Control Officers
  132. Service relations of State Control officers in the State Control shall expire and the said officers shall be dismissed from office on the general grounds for dismissal set in the Law on Public Service.
  133. State Control officers shall be also dismissed: 1) if they refuse to declare in a manner prescribed by law their and their family members’ income and property, and private interests; 2) if by their acts they discredit the name of the State Control officer during the official time and not during it; 3) if they disclose a state or official secret; 4) if they have lost the citizenship of the Republic of Lithuania in accordance with the procedure established by the Law on Citizenship. CHAPTER NINE RIGHTS AND DUTIES OF STATE CONTROL OFFICERS Article
  134. Rights of State Control Officers State Control officers shall have the same rights as public servants, as well as special rights laid down in Articles 12 of this Law. Article
  135. Duties of State Control Officers
  136. State Control officers shall have the same duties as public servants.
  137. State Control officers must: respect rights and legitimate interests of auditees; not make audit data public and not evaluate them publicly until the audit report is signed; protect state and official secrets; not use or permit the use of office or office related information of limited-use in the manner and to the extent different from those established by laws or other legal acts. CHAPTER TEN TRAINING AND IMPROVEMENT OF PROFESSIONAL QUALIFICATION OF STATE CONTROL OFFICERS Article
  138. Process of Training and Improvement of Professional Qualification
  139. The State Control shall establish strategy of training and improvement of professional qualification of the officers as well as priorities of improvement of professional qualification in the area of the government auditing.
  140. The State Control must create conditions for the improvement of professional qualification of the officers and officers must constantly improve their professional qualification in a manner prescribed by the Auditor General.
  141. Training and improving of professional qualification shall be carried out according to the annual plans and special programmes, concluding agreements with Lithuanian and foreign educational institutions, as well as other ways and forms.
  142. Procedure for the systematic, professional training and improvement of professional qualification of State Control officers in the area of the government auditing shall be established by the Auditor General. Article
  143. Financing of Training and Improvement of Professional Qualification
  144. Training and improvement of professional qualification of State Control officers shall be financed with the budgetary assignments allotted for the State Control.
  145. When sending officers for training abroad, contracts related to financing of training shall be concluded with them.
  146. The State Control shall provide in its estimates for funds, equal to the amount from 1 to 5 per cent of the allotments for salaries, intended for training and improvement of professional qualification of State Control officers. CHAPTER ELEVEN REMUNERATION AND SOCIAL GUARANTEES OF CIVIL SERVANTS, STATE CONTROL OFFICERS Article
  147. Remuneration
  148. Remuneration of a State Control Officer shall consist: 1) a basic salary; 2) a seniority bonus for the number of years in the service; 3) an additional pay related to the service in the State Control for the carrying-out of complicated, major government auditing and other additional pay provided for in the Law on Public Service. Article
  149. Procedure and Conditions of Remuneration for Officers
  150. Procedure and conditions of remuneration for work of the State Control officers shall be established by this Law and other laws.
  151. The total sum of additional pay paid to State Control officers may not be in excess of the amount of additional pay fixed by the Law on Public Service.
  152. The amount and conditions of payment of remuneration of the Auditor General and his deputies shall be established by the Law on the Remuneration of State Politicians, Judges and Civil Servants. Article
  153. Holidays
  154. Types of holidays of the Auditor Genera, his deputies and officers of the State Control, their duration, arrangements and conditions for granting of holidays and paying for them shall be established by laws. Article
  155. State Social Insurance and other Social Guarantees of State Control Officers Officers of the State Control shall be subject to state social insurance in accordance with the procedure established by the Law on State Social Insurance. Other social guaranties shall be set by laws. Article
  156. Provision with Employee Housing Accommodation
  157. The State Control may, in a manner prescribed by the Government, be provided with employee housing accommodation.
  158. Procedure for providing with employee housing accommodation shall be established by legal acts.
  159. The list of State Control officers who may be provided with employee housing accommodation shall be drawn up and employee housing accommodation shall be provided by the Auditor General." Article
  160. Coming into Force of the Law The Law shall come into force on 1 March
  161. I promulgate this Law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS

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