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LIETUVOS RESPUBLIKOS

LIETUVOS RESPUBLIKOS REPUBLIC OF LITHUANIA LAW ON National Audit Office 30 May 1995 No I-907 Vilnius (As last amended on 17 November 2011 – No XI-1706) CHAPTER I GENERAL PROVISIONS Article

  1. 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
  2. Definitions
  3. "Audited entity" means an institution, establishment, undertaking, organisation, and other legal entity which is subject to public audit by the State Control.
  4. "Financial (regularity) audit" means the evaluation of the data of sets of financial statements and reports on implementation of the budget, sets of annual consolidated statements, a national set of statements and reports and (or) other statements of an audited entity, the assessment of legality of the management, use, and disposal of the State funds and property and the assessment of their use for the purposes set by the law, as well as the giving of an independent opinion.
  5. "State Control" means an institution performing public audit.
  6. "Public audit report" means a public audit document drawn up by a State Control officer in which the scope and results of the completed public audit are presented.
  7. "Public audit opinion" means a public audit document, drawn up by a State Control officer upon the performance of a financial (regularity) audit, which contains an opinion on the data of sets of financial statements and reports on implementation of the budget, sets of annual consolidated statements, a national set of statements and reports and other statements of an audited entity, as well as on the legality of the management, use, and disposal of the State funds and property and their use for the purposes set by the law.
  8. "Public Auditing Requirements" mean a set of rules, principles and procedures in all material cases conforming to international and national auditing standards and setting the way how the audit should be carried out.
  9. "Public audit" means audit performed at audited entities of the State Control in accordance with the Public Auditing Requirements.
  10. "Performance audit" means evaluation of the economy, efficiency, and effectiveness of the public and internal administration activities of the audited entity. Article
  11. Legal Status of the State Control
  12. The State Control shall be a supreme public audit institution, accountable to the Seimas.
  13. 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.
  14. The seat of the State Control shall be in Vilnius – the capital of the Republic of Lithuania. Article
  15. 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 the management and use of the State property and execution of the State budget; 2) to promote positive and effective public audit impact on public finance management and control system and on public management oriented towards results and public needs. Article
  16. Legal Basis and Principles of the Activities of the State Control
  17. The activities of the State Control shall be governed by the Constitution of the Republic of Lithuania, this Law and other laws, international agreements, public audit standards, and other legal acts.
  18. Activities of the State Control shall be based on principles of independence, lawfulness, publicity, neutrality, and professionalism. CHAPTER II STRUCTURE OF THE STATE CONTROL, FINANCING AND AUDIT Article
  19. Structure of the State Control
  20. Auditor General shall be the head of the State Control.
  21. The structure of the State Control shall comprise departments, divisions, and other services necessary for performing of the public audit. Auditor General shall establish and approve names of the structural units and regulations of their activities. Article
  22. Council of the State Control
  23. The Council 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.
  24. The Auditor General shall define the number of members of the Council, its composition, as well as the competence and work procedure of the Council.
  25. The operation of the Council shall be organised according to the annual working plans. Article
  26. Procedures for Financing and Auditing the State Control
  27. The State Control shall be financed from the State budget.
  28. The Seimas shall fix and allocate the amount of appropriations for the State Control budget.
  29. Expenditure related to representation of the State Control inside the country and abroad may be financed by establishing the Fund of the Auditor General, which would be allocated thrice the amount of a last announced average monthly wage of the national economy, without enhancing the general representation funds fixed for the State Control. The Government shall lay down the procedure for using these funds.
  30. Financial audit of the State Control shall be performed by an audit body appointed by the resolution of the Seimas.
  31. Internal audit of the State Control shall be carried out by internal audit service established within the State Control. CHAPTER III COMPETENCE OF THE STATE CONTROL AND OFFICERS Article
  32. Competence of the State Control
  33. While supervising the lawfulness and effectiveness of the management and use of the State property and the implementation of the State budget, the State Control 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.
  34. The State Control shall carry out audit of the use of State budget funds allocated to municipal budgets. The State Control 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 as defined in Article 14 of this Law.
  35. The State Control shall annually submit to the Seimas: 1) opinion on sets of financial statements and reports on implementation of the State budget; 2) opinion on a national set of statements and reports; 3) opinion on the report on public debt and loans given from the funds borrowed on behalf of the State and given State guarantees; 4) opinion on the report on the state-owned property; 5) annual report of the State Control.
  36. In a manner prescribed by international treaties of the Republic of Lithuania and other legal acts, the State Control shall carry out audits of the European Union financial assistance allocated to the Republic of Lithuania and shall submit records of these audits to the appropriate institutions.
  37. The State Control shall develop audit methodologies for municipal controllers (municipal control and audit services) and carry out external review of the audit performed by municipal controllers (municipal control and audit services) in a manner established by the Auditor General. Article
  38. Competence of the Auditor General Auditor General shall: 1) head the activities of the State Control; 2) represent the State Control at State government and administration institutions, in court, and 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) present to the Seimas the Annual Report of the State Control and opinions specified in paragraph 3 of Article 9 of this Law; 7) no later than within 5 working days from processing public audit documents, submit performance audit reports and financial (regularity) audit reports and opinions to the Seimas Audit Committee, when State Control officers issue qualified or adverse opinion, or disclaimer of opinion on financial accounts; 8) 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; 9) be entitled to make proposals for the improvement of legal acts to the Seimas, President of the Republic or the Government; 10) attend Government sittings; 11) be entitled to give a separate opinion on resolutions of the Government. He shall inform the Seimas and the Government about this opinion within 3 working days after the Government sitting. Article
  39. Competence of Deputy Auditors General and Heads of Audit Units
  40. Competence of Deputy Auditors General and heads of audit units shall be established by the Auditor General.
  41. In the absence of the Auditor General, a Deputy Auditor General, acting for the Auditor General according to the procedure laid down 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
  42. Rights and Responsibility of Officers of the State Control
  43. Officers of the State Control performing the public audit shall be entitled: to independently choose audit procedures; to acquire 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 audited entity in other ways, as well as to perform other necessary actions; to get necessary explanations in writing from employees of the audited entity; to draw up statements on the administrative violation of law; to get via electronic communications the data and information necessary for public audit from State authorities and municipal institutions, state cadastres, classificators, and registry processors; to receive conclusions on the submitted audit documents from agencies of expert examination; to use experts of appropriate fields and audit companies when carrying out specific audits.
  44. When performing the public audit, officers of the State Control shall be responsible for the fulfilment of Public Auditing Requirements, conformity with the Institutional Ethics Code of State Control Officers or delivery of misleading data. CHAPTER IV PUBLIC AUDIT Article
  45. Types of Public Audit
  46. The State Control shall carry out financial (regularity) and performance audit.
  47. Public audit shall be carried out according to the Public Auditing Requirements approved by the Auditor General.
  48. Public Auditing Requirements shall be published in the official gazette Valstybės žinios. Article
  49. Scope of Public Audit
  50. In order to efficiently perform its functions, the State Control shall establish a scope of the public audit. The State Control shall annually establish the scope of the public audit in Public Audit programmes. These programmes shall be confirmed by the Auditor General, upon having assessed recommendations given by the Seimas Audit Committee.
  51. Public audit shall be performed at: 1) State institutions and establishments; 2) municipalities; 3) undertakings of all types in which the shares owned by the State or municipality grant at least ½ of votes; 4) undertakings and other legal entities, to which a State or municipal institution has allocated funds or transferred property.
  52. The State Control shall also carry out public audit of execution of the State budget, the budget of the State Social Insurance Fund, and the budget of the Compulsory Health Insurance Fund.
  53. The State Control may perform an audit of the activities carried out in compliance with the Law on the Bank of Lithuania to the extent that this is not in contradiction of legal acts of the European Union and the objectives and tasks of the European System of Central Banks embedded therein, and if this is not in violation of the confidentiality and independence regime of the European System of Central Banks. Version of paragraph 4 as of 1 January 2012:
  54. The State Control may perform an audit of the activities specified and carried out in compliance with the Law on the Bank of Lithuania, including the activities related to the exercising of the supervision of the financial market, to the extent that this is not in contradiction to legal acts of the European Union and the objectives and tasks of the European System of Central Banks embedded therein, and if this is not in violation of the confidentiality and independence regime of the European System of Central Banks.
  55. The Seimas may by its resolution assign the State Control to perform public audit within the competence of the State Control. Article
  56. Rights and Responsibilities of the Audited Entity
  57. Audited entity shall be entitled to have access to a draft public audit report and to deliver his remarks on it within the time limit fixed by the State Control, which must not be shorter than 7 working days.
  58. Audited entity shall ensure the right of the State Control officers mandated to perform public audit, to freely enter its premises, obtain documents, check information sources and receive data, including information obtained via electronic communications, as well as meet with the audited entity's management and employees and receive their written explanations.
  59. Audited entity shall create proper work conditions for the State Control officers to perform public audit. Article
  60. Documents of Public Audit
  61. Documents of public audit shall be working papers, public audit report, and public audit opinion.
  62. Working papers shall be the 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 shall take away documents of the public audit in a manner prescribed by law.
  63. Documents of public audit shall be preserved according to the procedure established by the Law on Archives. Article
  64. Public Audit Results and Processing Thereof
  65. Public audit shall be concluded by processing documents of public audit.
  66. On material violations of legal acts detected during the audit an administrative act - a statement shall be drawn up.
  67. A statement on audit reports shall be drawn up by the Auditor General or his deputies. Article
  68. Rights of the Auditor General and his Deputies when Drawing up Statements on Public Audit Reports When drawing up statements on audit reports, Auditor General and his deputies shall be entitled to: 1) indicate material violations of legal acts to heads of the audited entities, and obligate them to eliminate the violations; 2) obligate the management of the audited entities or superior institutions to recover damage to the State, municipality or other legal entity in a manner prescribed by law; 3) obligate the management of the audited entities or superior institutions to bring the persons to official or disciplinary responsibility in a manner prescribed by law; 4) obligate the management of the audited entities to return to the State or municipal budgets or relevant State funds the funds that have been allocated or used in violation of laws or other legal acts; 5) upon the establishment of violations subject to consideration by appropriate public administration entities or law enforcement bodies, refer public audit documents according to the competence; 6) propose to the State and municipal control institutions and internal audit services of public administration entities to carry out examinations within their competence; 7) establish the time limit for implementation of the statement; 8) propose to the Seimas Audit Committee to consider public audit reports and audit opinions. Article
  69. Procedures and Time Limits for Appealing against Statements Management of the audited entity 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
  70. Follow-up of Statements The audited entity shall, within 30 calendar days or another time limit fixed by the Auditor General or his deputy, but not less 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 V CO-OPERATION WITH THE SEIMAS, THE GOVERNMENT, LAW ENFORCEMENT AND AUDIT INSTITUTIONS. INTERNATIONAL RELATIONS Article
  71. Relationship with the Seimas, the Government, Law Enforcement, Audit Institutions and Supreme Audit Institutions of other Countries
  72. Having revealed systematic, material violations or violations of public interests during the public audit, the State Control shall inform the Seimas, the Government, law enforcement bodies, and take other preventive measures to avoid the recurring violations.
  73. The State Control shall co-operate with audit institutions, audit firms and internal audit services operating in the Republic of Lithuania.
  74. The State Control shall maintain international relations with the Supreme Audit Institutions of other countries. Article
  75. 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 VI PROVISION OF INFORMATION TO THE PUBLIC Article
  76. Provision of Information to the Public Public audit reports and audit opinions, statements and other information about the activities of the State Control shall be published in the Internet site of the State Control and disseminated through other means of the mass media in a manner prescribed by law. CHAPTER VII STATE OFFICIALS, OFFICERS AND EMPLOYEES OF THE STATE CONTROL Article
  77. Status of State Officials, Officers and Employees of the State Control
  78. Auditor General and his deputies shall be State officials. Other laws shall apply to them to the extent their status is not regulated by this Law.
  79. Officers of the State Control shall be civil servants. The Law on Civil Service shall apply to them to the extent their status is not regulated by this Law.
  80. The status of other employees of the State Control shall be regulated by the Law on Civil Service. CHAPTER VIII RECRUITMENT TO THE SERVICE IN THE STATE CONTROL Article
  81. Requirements for the Recruitment to a Position of the State Control Office
  82. The requirements for the recruitment to the civil service established in the Law on Civil Service shall apply to the persons who are recruited to a position of the State Control officer.
  83. 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.
  84. 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 civil service for misconduct in office; 3) he abuses psychotropic, narcotic, toxic or other intoxicating substances.
  85. 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
  86. Restrictions on the Recruitment to a Position of the State Control Officer 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 office 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 Civil Service. Article
  87. Procedure for the Appointment of the Auditor General
  88. Auditor General shall be appointed for a five-year term of office by the Seimas on the recommendation of the President of the Republic.
  89. Auditor General may be appointed for no more than two successive terms of office.
  90. 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.
  91. Auditor General shall commence performing his duties only after he takes an oath of office to the Republic of Lithuania at a sitting of the Seimas. Article
  92. Procedure for the Appointment of the Deputy Auditors General
  93. Deputies of the Auditor General shall be appointed by the President of the Republic on the recommendation of the Auditor General.
  94. 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.
  95. Deputies of the Auditor General shall commence performing their duties after they take an oath of office to the Republic of Lithuania. The oath of office of the deputy Auditors General shall be administered by the President of the Republic. Article
  96. Oath of State Control Officers
  97. State Control officers shall commence performing their duties after they take an oath of office to the Republic of Lithuania.
  98. The oath shall be administered by the Auditor General or a person deputising for him.
  99. 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.
  100. 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
  101. The Text of an Oath of the Auditor General, his Deputies and State Control Officers
  102. Auditor General, his deputies and State Control officers shall take the oath to the Republic of Lithuania. A person taking the oath shall be entitled to choose one of the following texts of the oath: 1) " 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." “ I, (name and surname), 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 protect State property, to conscientiously serve the Homeland, democracy, and the well-being of the people of Lithuania."
  103. The person who has taken the oath shall sign the text of the oath. Article
  104. 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
  105. Employee Identification Card
  106. 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.
  107. The procedure for issuing and use of an employee identification card shall be established and approved by the Auditor General. Article
  108. Institutional Ethics of State Control Officers
  109. Institutional ethics of State Control officers shall be regulated by the Institutional Ethics Code of the State Control Officers approved by the Auditor General.
  110. Procedure for considering violations of institutional ethics of State Control officers shall be established by the Auditor General. Article
  111. Grounds and Conditions of Dismissal of the Auditor General
  112. 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 attaining 65 years of age; 7) if he has lost the citizenship in accordance with the procedure established by the Law on Citizenship.
  113. Auditor General shall hand in his resignation to the President of the Republic.
  114. Upon expiration of the term of office, reaching 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.
  115. The Seimas or the President of the Republic may express no confidence in the Auditor General.
  116. The 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 because of health reasons and the duration of illness the Auditor General cannot perform his duties.
  117. 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), compensation in the amount of 6 average monthly salaries shall be paid to him.
  118. 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 compensation in the amount of 3 average monthly salaries.
  119. 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
  120. Grounds and Conditions of Dismissal of a Deputy Auditor General
  121. 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 State Official; 3) if a conviction becomes effective; 4) for health reasons; 5) upon attaining 65 years of age; 6) if he has lost the citizenship in accordance with the procedure established by the Law on Citizenship.
  122. A Deputy of the Auditor General shall hand in his resignation to the Auditor General.
  123. 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.
  124. 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.
  125. 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), compensation in the amount of 6 average monthly salaries shall be paid to him. Article
  126. Grounds and Conditions for Dismissing from Office of State Control Officers
  127. 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 out in the Law on Civil Service.
  128. 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 through their acts they discredit the name of the State Control officer during the office hours time or after them; 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 IX RIGHTS AND DUTIES OF STATE CONTROL OFFICERS Article
  129. Rights of State Control Officers State Control officers shall have the same rights as civil servants, as well as special rights laid down in Article 12 of this Law. Article
  130. Duties of State Control Officers
  131. State Control officers shall have the same duties as civil servants.
  132. State Control officers shall: respect rights and legitimate interests of audited entities; 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 X TRAINING AND IMPROVEMENT OF PROFESSIONAL QUALIFICATION OF STATE CONTROL OFFICERS Article
  133. Process of Training and Improvement of Professional Qualification
  134. 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 public audit.
  135. The State Control shall create conditions for the improvement of professional qualification of officers, and officers must constantly improve their professional qualification in a manner prescribed by the Auditor General.
  136. Training and improving of professional qualification shall be carried out in compliance with annual plans, pursuant to special programmes, through conclusion of agreements with educational institutions of the Republic of Lithuania and foreign countries, as well as in other ways and forms.
  137. Procedure of the systematic, professional training and improvement of professional qualification of State Control officers in the area of the public audit shall be established by the Auditor General. Article
  138. Financing of Training and Improvement of Professional Qualification
  139. Training and improvement of professional qualification of State Control officers shall be financed with the budget appropriations allocated for the State Control.
  140. When sending officers for training abroad, contracts related to financing of training shall be concluded with them.
  141. The State Control shall provide in its estimates for funds, equal to the amount from 1 to 5 per cent of the allocations for salaries, intended for training and improvement of professional qualification of State Control officers. CHAPTER XI REMUNERATION AND SOCIAL GUARANTEES OF STATE OFFICIALS, STATE CONTROL OFFICERS Article
  142. Remuneration
  143. Salaries, procedure and conditions of payment of remuneration of State Control Officers shall be established by this Law and other laws.
  144. Lump-sum benefits may be paid to State Control officers for public audits of the large-scale and significant for the State and the public. Lump-sum benefits may not exceed the amount of official salary, and it is paid not exceeding funds for wages and salaries in a manner set by the Auditor General. Article
  145. Repealed on 12 January 2006 Article
  146. Holidays Types of holidays of the Auditor General, 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
  147. 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 laid down by the Law on State Social Insurance. Other social guaranties shall be set out by laws. Article
  148. Provision with Employee Housing Accommodation
  149. The State Control may, in a manner prescribed by the Government, be provided with employee housing accommodation.
  150. Procedure for providing with employee housing accommodation shall be established by legal acts.
  151. 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. I promulgate this Law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC ALGIRDAS BRAZAUSKAS Translated by J. Varnas [email protected]

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