Įstatymas skelbtas: ˇin REPUBLIC OF LITHUANIA LAW ON THE BUDGET STRUCTURE 30 July 1990 No I-430 Vilnius (As last amended on 23 December 2008 No XI-118) CHAPTER ONE GENERAL PROVISIONS Article 1. Purpos

paragraph 4 before 1 January 2010: 4. Income of budgetary establishments shall mean the funds received by budgetary establishments in performing the functions provided for in the documents regulating their activities (with the exception of state fees and charges, stamp duty and receipts from the lease of tangible fixed assets) and used in compliance with laws or resolutions of the Government of the Republic of Lithuania (hereinafter referred to as the “Government”) for covering of expenditure of these establishments and other needs of an establishment.

paragraph 4 after 1 January 2010:

1. Income of budgetary establishments shall mean the funds received by budgetary establishments in performing the functions provided for in the documents regulating their activities (with the exception of state fees and charges and the stamp duty) and receipts from the lease of tangible current and tangible fixed assets used in compliance with laws or resolutions of the Government of the Republic of Lithuania (hereinafter referred to as the “Government”) for covering of expenditure of these establishments and other needs of an establishment.
2. Budget deficit shall mean a difference between budget revenue and appropriations, when the appropriations exceed the revenue.
3. Budget surplus shall mean a difference between budget revenue and appropriations, when the revenue exceeds the appropriations.
4. Economic classification of budget revenue and appropriations (hereinafter referred to as “economic classification”) shall mean categorisation of budget revenue and appropriations according to general economic characteristics of the accumulation and allocation of funds.
5. Funding shall mean the transfer of funds to accounts of the budgetary establishments and other entities led by appropriation managers for implementation of their programmes or a direct payment of expenditure of programmes of the budgetary establishments and other entities and of the assets being acquired from accounts of state and municipal budgets.
6. Functional classification of appropriations (hereinafter referred to as “functional classification”) shall mean categorisation of appropriations according to state functions.
7. National budget shall mean the totality of the State budget and municipal budgets (with the exception of the appropriations from the State budget allocated for municipal budgets).
8. Programme estimate shall mean a document indicating, according to economic and functional classifications, the amounts of appropriations for the implementation of a programme.
9. Municipal budget shall mean a plan of a municipality's revenue and appropriations for a budget year as approved by a municipal council.
10. Special programme shall mean a part of a plan of the activities intended for implementation of the mission of an institution or a budgetary establishment which is financed from the receipts of budgetary establishments paid to accounts of the State budget and municipal budgets, also other funds earmarked to achieve a specific goal and approved by laws, resolutions of the Government and decisions of municipal councils.
11. State budget shall mean the plan of State budget revenue and appropriations for a budget year as approved by the Seimas. Article
12. National Budget
13. The revenue of the national budget shall comprise all funds accumulated in the State budget and municipal budgets. Only monetary funds may constitute the revenue and appropriations of the State budget and municipal budgets.
14. Appropriations of the national budget shall be used for performance of the functions of the State and municipalities. The taxes, compulsory payments, fees and charges collected in the Republic of Lithuania may be re-allocated only through the national budget, State Social Insurance Fund, Compulsory Health Insurance Fund, Privatisation Fund, Reserve (Stabilisation) Fund, Ignalina NPP Decommissioning Fund, Guarantee Fund, and municipal privatisation funds.
15. Other funds from the sources approved by laws for covering expenditure of special programmes (with the exception of the funds attributed to the revenue of the national budget) shall also be recorded in the national budget.
16. The Seimas of the Republic of Lithuania shall approve the forecasted indicators of the national budget for a period of three years. Article
17. Appropriation Managers
18. State budget appropriation managers shall be heads of the budgetary establishments indicated in the State budget as approved by the Seimas (in ministries – ministers or the persons authorised by them, in courts – presidents of the courts or the court chancellors authorised by them).
19. Municipal budget appropriation managers shall be heads of budgetary establishments of municipalities or divisions of municipal administrations indicated in the municipal budget approved by a municipal council. Article
20. Duties of Appropriation Managers
21. Budget appropriation managers must: 1) use the allocated budget appropriations for the established purpose of implementation of the programmes of the budgetary establishment led by them, allocate the budget funds earmarked for them to the budgetary establishments subordinate to them and other entities for the implementation of programmes; 2) organise the drafting and implementation of the programmes financed from a budget; 3) determine and approve programmes of a budgetary establishment led by them or subordinate establishments and other entities, estimates thereof within the limits of the total appropriations approved for these programmes, including appropriations for expenditure, which shall include payroll expenditure, and for the acquisition of assets;

subparagraphs 4, 5 and 6 before 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: 4) submit financial and other statements in accordance with the procedure and within the time limits established by the Government or the institution authorised by it; 5) control and meet liabilities of the budgetary establishments led by them, carry out an analysis of financial statements of subordinate budgetary establishments and other entities; 6) ensure the accuracy of financial and statistical reports and their timely submission;

subparagraphs 4, 5 and 6 after 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: 4) in accordance with the procedure and within the time limits laid down by the Republic of Lithuania Law on Financial Statements of the Public Sector, submit sets of reports; 5) control and meet liabilities of the budgetary establishments led by them, carry out an analysis of the sets of reports of subordinate budgetary establishments and other entities submitted under the Law on Public Sector Accounts; 6) ensure the accuracy of the sets of reports submitted under the Law on Public Sector Accounts and statistical reports and their timely submission; 7) ensure the legitimacy, cost-effectiveness, efficiency and effectiveness of implementation of programmes and use of the allocated appropriations. Article

1. Rights of Appropriation Managers The manager of budget appropriations shall have the right: 1) during the budget year and not later than 10 days prior to the end of an appropriate quarter, to change the purpose of the approved budget appropriations according to the economic classification as earmarked for programmes of the budgetary establishments led by them and the budgetary establishments subordinate to them (the manager of State budget appropriations must, in accordance with the procedure laid down by the Government, notify thereof the Ministry of Finance, and the manager of municipal budget appropriations – a municipality administration in accordance with the procedure laid down by it) not exceeding the amounts of total appropriations for expenditure, including payroll expenditure, as approved for a certain programme. The amounts of appropriations for expenditure, including payroll expenditure, shall represent the upper limit, and saved funds may be used for the acquisition of assets; 2) during the budget year and once per quarter, to change the quarterly allocation of the total amount of appropriations for the implementation of a programme, subject to co-ordination with the Ministry of Finance (the manager of State budget appropriations) or with a municipal administration (the manager of municipal budget appropriations); 3) when drafting programmes and drawing up estimates for the programmes, to submit alternative programmes and estimates thereof (the manager of State budget appropriations – to the Ministry of Finance, whereas the manager of municipal budget appropriations – to an appropriate municipal administration); 4) in order to cover liabilities, to allocate funds from the total saved amount of approved appropriations for expenditure (with the exception of funds of EU financial support and co-funding) without altering approved estimates irrespective of allocation of the appropriations according to functions and programmes. Article
2. Responsibility of Appropriation Managers The managers of budget appropriations and heads of the budgetary establishments and other entities subordinate thereto shall be responsible, in accordance with the procedure laid down by law, for: 1) the implementation of programmes, drawing up and implementation of estimates of the programmes within the limits of the approved amounts of appropriations (in compliance with provisions of subparagraph 4 of Article 6 of this Law), for the efficient and effective use of the allocated appropriations corresponding to the programme goals; 2) settlements with employees, tax administration institutions, suppliers of all types of energy and other works, services and goods, with the exception of the cases of a failure of timely payment of the applications submitted to the State Treasury and municipal administrations for the allocation of appropriations;

subparagraph 3 before 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: 3) organisation of accounting and drawing up and submission of financial statements in compliance with the requirements set forth by laws and other legal acts.

subparagraph 3 after 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: 3) organisation of accounting, drawing up and submission of sets of reports in compliance with the Law on Public Sector Accounts and the requirements set forth by other legal acts. Article

1. Legal Basis for the Drawing up and Implementation of a Budget
2. The Constitution of the Republic of Lithuania, this Law, the Law on Fiscal Discipline, the Statute of the Seimas, the Law on the Methodology of Determination of Municipal Budgetary Revenues, a Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the corresponding year, the Rules for Drawing up and Implementation of Budgets as approved by the Government as well as other legal acts regulating receipt of budget revenue and funding of programmes shall constitute the legal basis for the drawing up of a budget.
3. The decisions on the approval of municipal budgets for an appropriate budget year taken by appropriate municipal councils shall constitute the legal basis for municipal budgets.
4. The legal basis for the use of the appropriations allocated to the budgetary establishments and other entities subordinate to the managers of budget appropriations shall be the estimates of programmes of the said establishments as approved by the appropriation managers.
5. The issues relating to the methodology of the drawing up and implementation of the national budget shall fall within the sphere of competence of the Ministry of Finance. Article
6. Classification of Budget Revenue and Appropriations The economic and functional classification of budget revenue and appropriations shall be established by the Ministry of Finance. Article
7. Borrowing and Lending Relations of the State Budget and Municipal Budgets
8. Municipalities may, within the borrowing limits approved by the Seimas and in accordance with the procedure laid down by the Government: 1) take out long-term domestic or foreign loans (with the maturity of more than one year and repayable not in the same budget year) or grant guarantees for the loans used solely for the funding of investment projects; 2) take out short-term domestic or foreign loans (with the maturity in the same budget year) for covering of a temporary shortfall of revenue during the budget year, when the amount of the working capital of a municipal budget proves insufficient for the purpose.
9. Municipalities may be granted, in accordance with to the procedure laid down by the Government, short-term loans from the State budget for covering a temporary shortfall of revenue, when the working capital of a municipal budget proves insufficient for the purpose.
10. The managers of budget appropriations and the budgetary establishments subordinate thereto may not borrow funds and assume any liabilities in their own name (in compliance with subparagraph 6 of paragraph 1 of Article 33 of this Law). Article
11. Publicity of Information on Budgets
12. Information on the drawing up, adoption, implementation, evaluation and control of a budget must be transparent and accessible to the public, with the exception of the information which constitutes a State secret in accordance with the procedure laid down by laws.
13. Information on the approved State budget, revenue and appropriations thereof, and their implementation shall be published in the official gazette “Valstybės žinios” and on the website of the Ministry of Finance.
14. Information on approved municipal budgets and implementation thereof shall be published by the director of a municipal administration in the local press. Article
15. Requirements for Adoption of Other Legal Acts The tax laws, other laws and legal acts and amendments thereto which affect the budget revenue, appropriations and the state debt of an appropriate year shall enter into force as prescribed by law, but shall be adopted not later than a Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for that budget year. CHAPTER TWO STATE BUDGET Article
16. Revenue of the State Budget
17. Revenue of the State budget shall comprise: 1) the tax revenue received into the State budget according to laws and other legal acts; 2) the revenue received from State-owned property (with the exception of the revenue received under the Law on Privatisation of State-owned and Municipal Property and the immovable property sold by the organiser of renovation of the State-owned immovable property as specified in Article 16

paragraph 2 before 1 March 2009: 2. The Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets shall enter into force not later than by the end of a budget year. Where the Law on the Approval of Financial Indicators of the State budget and Municipal Budgets does not enter timely into force, the budget shall be implemented in accordance with the procedure laid down in Article 29 of this Law.

paragraph 2 after 1 March 09:

1. The Seimas shall approve the State budget and financial indicators of municipal budgets for one budget year by a law not later than 14 calendar days prior to the beginning of the budget year. In the event of a failure to timely adopt a draft Law on the Approval of Financial Indicators of the State budget and Municipal Budgets, the budget shall be implemented in accordance with the procedure laid down in Article 29 of this Law.
2. The State budget shall be approved according to the indicators specified in paragraph 2 of Article 18 of this Law.
3. A Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the corresponding year may also approve other indicators not specified in paragraph 2 of Article 18 of this Law.
4. A Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the corresponding year may establish restrictions of the amounts of monthly State budget appropriations (with the exception of a share of programme appropriations consisting of the funds of EU financial support and co-funding as well as other financial support received). CHAPTER THREE MUNICIPAL BUDGETS Article
5. Municipal Budgets
6. Municipal budgets shall accumulate the funds necessary for performing the functions assigned by laws and the State functions delegated to municipalities by laws.
7. Each municipality shall have an autonomous budget.
8. Municipal budgets shall be approved without the budget deficit. Article
9. Revenue of Municipal Budgets
10. The revenue of municipal budgets shall comprise: 1) the tax revenue received into municipal budgets according to laws and other legal acts; 2) the revenue received from municipal property (with the exception of the revenue received under the Law on Privatisation of State-Owned and Municipal Property); 3) revenue of municipal budgetary establishments; 4) the income received for the State-owned land leased or granted for use, water bodies of the state inland water stock and upon allocation, in accordance with the procedure laid down by the Government, of funds for plots of State-owned land sold for non-agricultural purposes; 5) grants from the State budget and other transfers; 6) non-repayable financial support (monetary funds); 7) other income established by laws.
11. Municipal budget revenue shall include payments from the sale of tangible and intangible fixed assets. Article
12. Appropriations of Municipal Budgets Appropriations of municipal budgets shall be used for implementation of the Law on Local Self-government and other laws in carrying out the programmes approved by managers of municipal budget appropriations. Article
13. Working Capital of Municipal Budgets
14. Working capital of municipal budgets shall be formed from the balance of municipal budget funds or, when the said amount proves insufficient, from budget revenue.
15. The working capital shall be used for repayment of the remaining amounts of unused funds for special programmes and covering shortfalls of budget funds in accordance with the procedure laid down by municipal councils. Article
16. Reserve of the Director of Municipal Administration
17. Municipalities may form the reserve of the director of municipal administration, which may not exceed 1% of the amount of approved municipal budget appropriations. The specific amount of the reserve of the director of municipal administration shall be established on an annual basis by a municipal council when approving the municipal budget for the corresponding year. Funds of the reserve of the director of municipal administration shall be allocated by the director of municipal administration.
18. Funds of the reserve shall be used only for meeting the needs that cannot be foreseen at the time of drawing up and approving a municipal budget. These funds shall be used for emergency response and for other needs in accordance with the rules established by municipal councils. Article
19. Drawing-up and Approval of Municipal Budgets
20. Draft municipal budgets shall be prepared by the executive bodies of municipalities on the basis of this Law, other laws, the financial indicators of municipal budgets as approved by the Seimas, the Rules for the Drawing up and Implementation of Budgets as approved by the Government, national statistical data, social and economic programmes, also programmes of managers of municipal budget appropriations and their draft estimates.
21. The executive bodies of municipalities shall submit the prepared draft budgets to municipal councils in accordance with the procedure laid down by the rules of procedure of the municipal councils.
22. Municipal councils shall consider draft budgets having regard to reports of executive bodies of municipalities, recommendations and conclusions of council committees.
23. Municipal budgets shall be approved by municipal councils. A budget shall be approved by a decision of a municipal council. The decision shall indicate: 1) the total amount of revenue and allocation thereof according to the types of revenue; 2) the total amount of appropriations and allocation thereof to budgetary establishments or divisions of municipal administration for implementation of programmes. The appropriations shall be allocated for expenditure, including pay-roll expenditure, and for the acquisition of assets;
24. Municipal councils shall approve budgets within two months after the approval of financial indicators of the State budget and municipal budgets. In the event of a failure to timely approve draft municipal budgets, the budgets shall be implemented in accordance with the procedure laid down in Article 29 of this Law.
25. Directors of municipal administrations shall submit approved budgets and estimates of the privatisation fund of municipalities to the Ministry of Finance.
26. In the event of a failure by a municipality to timely approve a budget, funds from the State budget to the appropriate municipality shall be temporarily suspended until the approval of the budget. CHAPTER FOUR IMPLEMENTATION OF BUDGETS Article
27. Organisation of Implementation of a Budget and the Institutions Implementing the Budget
28. Implementation of the State Budget shall be organised by the Government.
29. Implementation of cash operations of the State budget shall be organised by the Ministry of Finance through credit institutions of the Republic of Lithuania.
30. Implementation of municipal budgets shall be organised by directors of municipal administrations.
31. Implementation of cash operations of municipal budgets shall be organised by municipal administrations through credit institutions of the Republic of Lithuania.
32. Calculation and payment of taxes and other non-tax revenue into the State and municipal budgets shall be controlled by the institutions authorised by laws. Article
33. Entry of Revenue and Appropriations
34. Payments shall be entered in the revenue of the budgets of a specific year if they are received into the collection accounts of the State Tax Inspectorate, accounts of the Customs Department, also the accounts of the State Treasury and municipal budgets to which payers transfer their payments directly by 31 December inclusively.
35. The amounts subject to be transferred, where the execution of payment orders for them had to be commenced by 31 December inclusively, shall be included in the used appropriations of the budgets of a specific year. Article
36. Implementation of a Budget Which has not been Approved In the event of a failure to timely approve a budget, monthly appropriations at the beginning of the year until the approval of budgets may not exceed 1/12 of the last year's appropriations of these budgets. In such a case, the monthly appropriations of every appropriation manager may not exceed 1/12 of the funds allocated to this appropriation manager from the last year's relevant budget and shall be intended only for the funding of continuous activities and the obligations established by laws (with the exception of a part of programme appropriations consisting of funds of EU financial support and co-funding as well as other financial support received) as well as covering of liabilities. Article
37. Use of Revenue Received by a Budget in Excess of the Plan
38. The revenue received in excess of the plan while implementing the State budget (in light of provisions of paragraphs 2 and 3 of Article 14 of this Law) shall be used for supplementing the working capital of the State budget and for covering the shortfalls of municipal budget revenue.
39. The municipal budget revenue received in excess of the plan (excluding the revenue received in excess of the plan and intended, in accordance with the procedure laid down by laws, for the covering of non-received revenue of other municipalities) shall be allocated by a decision of a municipal council. Article
40. Allocation of Budget Appropriations in the Event of a Failure to Implement the Plan until Amending a Budget Law
41. In the event of a failure to implement the State budget, i.e., when the amount of revenue received is less than the planned amount and the working capital of the State budget is not sufficient to cover a temporary shortfall of revenue until an appropriate amendment to the budget law is passed in accordance with the established procedure, programmes shall be financed on the recommendation of the Ministry of Finance in accordance with the procedure laid down by the Law on State Treasury (with the exception of a part of programme appropriations consisting of funds of EU financial support and co-funding as well as other financial support received). This provision shall not apply to funds of special programmes, provided that these have been paid in by appropriation managers.
42. In the event of a failure to implement municipal budgets, i.e., when the amount of revenue received is less than the planned amount, funding from the municipal budgets shall be carried out in accordance with the procedure laid down by municipal councils. In case of an anticipated failure to implement the approved revenue plan by the end of the year, decisions on the procedure for funding the programmes provided for in these budgets shall be passed by a municipal council on the recommendation of the director of municipal administration.
43. Amounts of budget appropriations to be transferred to appropriation managers for the funding of special programmes shall be reduced by the amounts equal to a shortfall (as against the plan) in actual payments of revenue by budgetary establishments into the budget. Article
44. Use and Repayment of Appropriations
45. After the close of a year, the budget funds present in the accounts disposed of by appropriation managers and the agencies subordinate to them as well as other entities, with the exception of unused appropriations for the funding of special programmes and construction projects in the completion stage, an unused part of programme appropriations consisting of funds of EU financial support and co-funding as well as other financial support received, shall be repaid to an appropriate budget not later than by 10 January: 1) funds of the State budget shall be transferred from the accounts disposed of by managers of State budget appropriations and the establishments subordinate thereto to the State Treasury account; 2) funds of municipal budgets shall be transferred from the accounts disposed of by managers of municipal budget appropriations and the establishes subordinate thereto as well as other entities to the accounts of municipal budgets.
46. Ministries and other state institutions or establishments shall retain the balances carried forward in the amount of monthly expenditure, which are held in the accounts opened with foreign credit institutions by diplomatic and other missions, consular posts, special and defence attaches of the Republic of Lithuania and the representatives of Lithuania transferred to international and foreign institutions. The Ministry of National Defence shall retain the balances carried forward in the amount of expenditure of three months, which are in the accounts of an international operations military element deployed in a foreign state opened with foreign credit institutions or kept by responsible persons.
47. At the end of the year, the remaining unspent amounts of targeted appropriations earmarked for municipal budgets when adopting a Laws on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a corresponding year, also the funds allocated during the year to municipal budgets under separate laws or Government resolutions or used not for their purpose shall be repaid to the State budget by 10 January by transfer from municipal budget accounts to the State Treasury account, unless a Law on the Approval of Financial Indicators of the State Budget and Municipal Budget for the corresponding year establishes otherwise.
48. Funds of EU financial support and co-funding may be used solely for the funding of EU financial support programmes and projects.
49. The revenue transferred to the State budget and municipal budgets for the lease of tangible fixed assets shall be compensated from an appropriate budget for the budgetary establishments which have paid it in. The revenue from lease paid into a budget and not repaid during the reporting year shall be repaid the following year to the budgetary establishments which have paid it in from the balance of an appropriate budget. Paragraph 5 shall be repealed on 1 January
50. Article
51. Rights of the Government or an Institution Authorised by It
52. The Government or an institution authorised by it shall have the right: 1) to allocate the appropriations from the State budget as approved by the Seimas according to programmes; 2) in compliance with the legal acts of the European Union and the Republic of Lithuania regulating administration of funds of EU financial support and taking account of data of implementation of programmes and projects, to reallocate the funds earmarked for EU financial support programmes and projects, including the funds of co-funding, among appropriation managers, investment fields, state functions and items of economic classification; 3) with a view to covering a temporary shortfall of funds in respect of a part of programme appropriations consisting of funds of EU financial support and co-funding, to use funds of the working capital and borrowed funds of the State budget; 4) in compliance with the net borrowing limit of the State, to issue Government securities and take out loans on behalf of the State for covering of the expenditure relating to state debt and covering of the state debt, funding of state investment, covering of budget deficit, covering of liabilities of state monetary funds and balancing of cash flows of these funds as well as for other purposes, provided a separate law of the Republic of Lithuania has been adopted for this purposes; 5) to use, subject to repayment, the monetary resources of state monetary funds and other monetary resources which have not been used otherwise for the funding of the programmes provided for in the State budget, management of state debt, investment in state securities, and taking out of loans to cover a temporary shortfall of municipal revenue; 6) to specify the maximum amounts of funds for which appropriation managers shall have the right to assume liabilities during the current budgetary year by concluding agreements on implementation of the projects supported by funds of EU financial support and co-funding; 7) where necessary, to establish the interest rate on the short-term loans granted to municipalities from the State budget; 8) to establish the amount of appropriations for work remuneration in respect of the obligations relating to participation in unplanned international operations.
53. A Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the budget year may grant additional rights to the Government or an institution authorised by it. Article
54. Mutual Settlements between the State Budget and Municipal Budgets If the laws passed by the Seimas or the implementing resolutions adopted by the Government affect commitments of the State budget and municipal budgets for the current budget year, the Ministry of Finance and executive bodies of municipalities shall revise, in accordance with the procedure laid down by laws, the settlements between the State budget and municipal budgets.

Article 35

before 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: Article

1. Reports on the Implementation of a Budget
2. Reports on the implementation of a budget shall be drawn up in light of the indicators of the adopted Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the corresponding year, the used funds of the Government Reserve and funds of the reserve of the director of municipal administration, the excess and unused amounts of the payments into the budget intended for special programme funding which have been carried forward, the excess and unused amounts of payments into the budget of EU financial support and other financial support received which have been carried forward, and the amounts of an unused part of programme appropriations consisting of funds of EU financial support and co-funding as well as other financial support received.
3. A report on the implementation of the State budget shall be drawn up by the Ministry of Finance on the basis of the State budget accounting data, namely, reports on the revenue received into the State budget and the reports on the implementation of budget programme estimates as submitted by managers of State budget appropriations.
4. A report on the implementation of municipal budgets shall be drawn up by municipal administrations on the basis of accounting data of municipal budgets, namely, reports on the revenue received into the municipal budgets, reports on the appropriations used by managers of municipal budget appropriations and the reports on the implementation of budget programme estimates as submitted by the appropriation managers.
5. A report on results of implementation of a relevant budget shall be a requisite document of the report on the implementation of a budget.
6. The rules for drawing up a report on the implementation of a budget shall be established by the Ministry of Finance.
7. A report on the implementation of the State budget shall be submitted to the Government by the Ministry of Finance in accordance with the procedure and within the time limits laid down by the Government.
8. The non-repayable financial support received by the establishments financed from a budget shall be recorded in the support accounts of the budgetary establishments.

Article 35

after 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: Article

1. Sets of Reports on the Implementation of the State Budget and Municipal Budgets
2. Sets of reports on the implementation of the State budget and municipal budgets, which shall be subject to the requirements set forth by the Law on Public Sector Accounts, shall be drawn up on the basis of the adopted Law on the Approval of the Financial Indicators of the State Budget and Municipal Budgets for the year concerned, the used Government Reserve funds and funds of the reserve of the director of a municipality’s administration as well as carried forward amounts of excess and unused payments into the budget intended for special programme financing.
3. A set of reports on the implementation of the State budget shall be drawn up by the Ministry of Finance on the basis of the State budget accounting data, namely, reports on the revenue received into the State budget and the sets of reports on implementation of the budget as submitted by managers of State budget appropriations.
4. Sets of reports on the implementation of municipal budgets shall be drawn up by municipal administrations on the basis of accounting data of municipal budgets, namely, reports on the revenue received into the municipal budgets, reports on the appropriations used by managers of municipal budget appropriations and the sets of reports on the implementation of a budget as submitted by the appropriation managers.
5. The rules for drawing up a set of reports on the implementation of a budget shall be established by the Ministry of Finance.
6. A set of reports on the implementation of the State budget shall be submitted to the Government by the Ministry of Finance in accordance with the procedure and within the time limits laid down by the Government.
7. The non-repayable financial support received by the establishments financed from a budget shall be recorded in the accounts of the budgetary establishments in a separate account.

Article 36

before 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: Article

1. Approval of Reports on the Implementation of a Budget
2. The Government shall analyse the received report on the implementation of the State budget, make relevant decisions and submit to the Seimas for approval in accordance with the procedure and within the time limits prescribed by the Statute of the Seimas.
3. A report on the implementation of the State budget shall be approved according to the indicators specified in subparagraphs 1-6 of paragraph 2 of Article 18 of this Law taking account of the reports of state schools of higher education and state research establishments drawn up according to all items of economic classification.
4. A report on the implementation of a municipal budget shall be approved by a municipal council according to the indicators specified in paragraph 4 of Article 26 of this Law.
5. A summary report on the implementation of municipal budgets shall be drawn up by the Ministry of Finance and submitted to the Government in accordance with the procedure laid down by the Rules for Drawing up and Implementation of the State Budget and Municipal Budgets.

Article 36

after 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: Article

1. Approval of Sets of Reports on the Implementation of the State Budget and Municipal Budgets
2. The Government shall analyse the received set of reports on the implementation of the State budget, make relevant decisions and submit to the Seimas for approval in accordance with the procedure and within the time limits prescribed by the Statute of the Seimas.
3. A set of reports on the implementation of the State budget shall be approved according to the indicators specified in subparagraphs 1-6 of paragraph 2 of Article 18 of this Law taking account of the reports of state schools of higher education and state research establishments drawn up according to all items of economic classification.
4. A set of reports on the implementation of a municipal budget shall be approved by a municipal council according to the indicators specified in paragraph 4 of Article 26 of this Law.
5. A summary set of reports on the implementation of budgets of all municipalities shall be drawn up by the Ministry of Finance and submitted to the Government in accordance with the procedure laid down by the Rules for Drawing up and Implementation of the State Budget and Municipal Budgets. CHAPTER FIVE CONTROL OF BUDGET IMPLEMENTATION AND ASSESSMENT OF BUDGET IMPLEMENTATION Article
6. Control of Budget Implementation
7. Audit of the implementation of the State budget shall be carried out by the National Audit Office, and audit of the implementation of municipal budgets shall be carried out by municipal auditors (municipal auditors’ services).
8. The National Audit Office shall indicate in its opinion as submitted to the Seimas whether the allocated appropriations have been used to achieve programme goals, whether the appropriations have been used in the most effective manner possible, whether there have been any violations of legal acts in the use of the appropriations, also to what extent the programme goals have been achieved.

paragraph 3 before 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts: 3. Implementation of municipal budgets, estimates of programmes of managers of municipal budget appropriations, accounting of municipal budget funds and financial statements shall be audited by municipal auditors’ services.

paragraph 3 after 1 January of the year the sets of reports for which must be drawn up by public sector entities under the Law on Public Sector Accounts:

1. Implementation of municipal budgets, estimates of programmes of managers of municipal budget appropriations, accounting of municipal budget funds and sets of consolidated reports of municipalities shall be audited by municipal auditors’ services.
2. Implementation of programmes of budget appropriation managers and the budgetary establishments subordinate thereto and other entities shall be assessed by internal audit services in compliance with the Law on Internal Control and Internal Audit (Valstybės žinios (Official Gazette) No 123-5540, 2002) and other legal acts regulating internal audit. CHAIRMAN OF THE SUPREME COUNCIL OF THE REPUBLIC OF LITHUANIA VYTAUTAS LANDSBERGIS