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Auditor General of Lithuania visited NIK - partnership declaration signed

Logos of the Supreme Audit Office of Poland and National Audit Office of Lithuania, Polish and Lithuanian in background

20 November 2017 11:13

Auditor General of Lithuania, Arūnas Dulkys and President of the Supreme Audit Office of Poland, Krzysztof Kwiatkowski signed a partnership and cooperation declaration. Both institutions will benefit from the mutual exchange of knowledge and experience. The National Audit Office of Lithuania has recently implemented a system of public access to data concerning the execution of post-audit recommendations. The Supreme Audit Office of Poland on the other hand has a high tech system of audit quality assurance in force.

Both institutions are convinced that the independence of Supreme Audit Institutions is a fundamental requirement of a democratic state. They also agree that a professional and effective state audit should be continuously developed. Therefore NIK and the Lithuanian National Audit Office declared willingness to initiate a permanent dialogue, which will be a basis for new joint initiatives.

Heads of both SAIs signed a partnership and cooperation declaration in Łódź. In line with the document Poles and Lithuanians will, among others, mutually exchange professional experience. Polish auditors are interested in how the National Audit Office of Lithuania monitors the implementation of the issued post-audit recommendations. Since November 2016 data on their implementation is available to the public opinion. Each citizen can check whether a recommendation was implemented by an audited entity and to which extent. The data is presented in a user-friendly way and everyday automatically updated, so that it is possible to quickly obtain information. The database is accessible at the website of the National Audit Office of Lithuania.

Heads of both SAIs signing a partnership and cooperation declaration

Delegation of both institutions

The Lithuanian guests were interested in results of three high-profile audits conducted by NIK: the audits concerning dietary supplements, fuel quality and acoustic screens, which resulted in added value to the benefit of citizens. Participants of the meeting also discussed the audit quality assurance system in force at NIK, its procedures and related experience. The system introduced two years ago was designed on the basis of best international state audit guidelines and standards, primarily the INTOSAI audit quality standards. The audit quality assurance system enables an efficient and professional management at all stages of the audit proceedings.

The partnership and cooperation declaration strengthens the relations between the Supreme Audit Office of Poland and the National Audit Office of Lithuania. Both Offices will strive to exchange their experience in the field of auditing, support one another in the process of improving the independent state auditing and strive to communicate effectively within their capacities to the benefit of the international community of SAIs.

Auditor General of Lithuania, Arūnas Dulkys inquired President of NIK, Krzysztof Kwiatkowski whether NIK would be interested in conducting a peer review of the National Audit Office of Lithuania. NIK experts took part in several such reviews. A peer review is a tool more and more frequently used by SAIs to ensure highest quality of their work. By submitting remarks SAIs may assist the reviewed institution in its objective self-assessment.

Auditor General of Lithuania, Arūnas Dulkys and Krzysztof Kwiatkowski, President of the Supreme Audit Office of Poland

Participants of the meeting also discussed the activity of the EUROSAI Task Force on Municipality Audit (TFMA) and planned parallel audits of local government. NIK and SAI Lithuania will lead the audit ”Responsibility of local government units for capital investments”, which will be conducted by the Group in 2018. The audit will review the local government investments in infrastructure and social projects. Auditors will check whether local government units thoroughly analyse benefits for citizens resulting from investments before they decide to participate in projects, and also whether the financing sources are reliably reviewed. The EUROSAI Task Force on Municipality Audit is developing dynamically and gaining new members. Since the establishment of the Group NIK has closely cooperated with the National Audit Office of Lithuania.

Lithuanian delegation met with the management of NIK and discussed the cooperation within EUROSAI and INTOSAI, as well as the EU finances and the role of the National Audit Office of Lithuania as a fiscal council.

Fiscal councils were established in several countries to improve the condition of public finances, especially after the crisis in 2008. Therefore independent, objective and professional bodies were appointed in those states to monitor the financial stability and formulate public assessments in this regard. Tasks of fiscal councils often overlap with those of the SAIs, and they are both linked. However, only the National Audit office of Lithuania functions as a fiscal council at the same time. Even though assessments and recommendations of the Office as the fiscal council are advisory - as Arūnas Dulkys pointed out - decisions of the government concerning fiscal policy based on them are more objective and transparent.

Guests were also presented the communication of the Office with the parliament and public opinion as well as the budget drafting process of NIK

Lithuania delegation with NIK's top management

Auditor General of Lithuania participated in the presentation of the so called audit ranking. All audits conducted by NIK organisational units are assessed with regard to precisely described criteria and then classified according to the adopted procedure.

Lithuania delegation with NIK's top management 2Lithuania delegation with NIK's top management 3

Polish and Lithuanian auditors closely cooperate and conduct joint projects. The National Audit Office of Lithuania participated in the inauguration of trainings for SAIs of Georgia, Moldova and Ukraine in May 2015 in Warsaw. The Lithuanian SAI and NIK conducted a peer review of the State Audit Office of Hungary, completed in 2016. Lithuanian SAI chairs the EUROSAI Group on Municipality Audit. NIK organised an international seminar of the Group in 2015 in Warsaw. The National Audit Office of Lithuania is also a member of the INTOSAI Internal Control Standards Subcommittee, chaired by NIK.

The Lithuanian delegation visited NIK Regional Branch in Łódź and the headquarters in Warsaw. The Auditor General, Arūnas Dulkys and the President of NIK, Krzysztof Kwiatkowski laid flowers at the monument honouring victims of the Smoleńsk air crash in Powązki Cemetery.

The Auditor General, Arūnas Dulkys and the President of NIK, Krzysztof Kwiatkowski honouring victims of the Smoleńsk air crash in Powązki Cemetery 1The Auditor General, Arūnas Dulkys and the President of NIK, Krzysztof Kwiatkowski honouring victims of the Smoleńsk air crash in Powązki Cemetery 2

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Date of creation: 20 November 2017 11:13
Date of publication: 20 November 2017 11:13
Published by: Andrzej Gaładyk

Date of last change: 20 November 2017 11:13
Last modified by: Andrzej Gaładyk

 

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