1. New developments in the National Audit Office of Lithuania 2007-2008 Ms Rasa Budbergytė Auditor General 4 September 2008

2. Audit authority for 2007-2013 Parliament decision to assign audit authority functions for 2007-2013 budgetary period Options: –Body under the Ministry of Finance –Private audit company –NAO

3. Our reserved position The function is not typical for a SAI (dependence from an executive power) Additional resources

4. New draft of the Law Strengthening NAO and AG’s independence Independence from the Civil Service Law Outsourcing audit work Signing audit opinions and reports

5. New draft of the Law New provisions on the scope of the public audit competence of the NAO, number of auditees Implementation of follow-up provisions Attestation of auditors

6. Attestation of Auditors Foreseen in Audit Strategy for 2006-2010 Contract with Ernst & Young –System of training and attestation –Training modules and programmes –Attestation exam questions and tasks Expected outcomes

7. ESF project Developing staff personal skills Total amount about 1 million litas 262 employees involved Almost 100 seminars and workshops 113 employees improved skills in English and French

8. Transition project Transition from a cash based to accrual based accounting Funded as a transitional facility The main goal – auditors’ knowledge of accrual accounting, which will be introduced in Lithuania since 2010.

9. Communication strategy Practical activities demonstrating openness of the Office Starting immediately Full impact is expected by 2015

10. Outcomes of reorganisation Expected results –Internal communication (sharing knowledge about risks –Efficiency of work (excluding duplication) –Better client management Problem with measuring progress

11. Outcomes of reorganisation Did not intervene into methodological autonomy Methodology is within a single department (audit Development department) Better communication Development of computerised audit management and documentation system (TeamMate)

12. International events Meeting with ambassadors of European member states and other countries represented in Lithuania Joint visits of supreme audit institutions and parliaments. Trilateral conferences

13. Bilateral meetings With heads of supreme audit institutions of Estonia, Denmark, Latvia, Russia, Czech Republic, and Switzerland.

14. Thank you for your attention. You are welcome to ask questions.