On January 16, 2019, the National Audit Office of Lithuania (NAOL) celebrated the Centenary of its establishment, an anniversary marking a challenging, yet colorful, history. The NAOL continues to make every effort to be recognized as an independent Supreme Audit Institution (SAI) that is valued for its professionalism and delivers benefits by contributing to positive change in the public sector.
The NAOL is the only institution in the European Union (EU) that simultaneously carries out functions of three autonomous institutions: SAI, EU Investment Audit Institution, and Fiscal Institution. The NAOL’s values—professionalism, responsibility, cooperation, and innovation—constitute the foundation that allows us to fulfill the NAOL mission, which is to help wisely manage public funds and property.
Establishment of the National Audit Office of Lithuania
In 1918, following the declaration of independence of Lithuania, state governing bodies and authorities were developed. Soon after the NAOL’s establishment on January 16, 1919, the first Law on National Audit Office was passed, which officially adopted the institution’s name, “Valstybės kontrolė.” NAOL functions were governed by the Constitution of Lithuania, and the Auditor General appointed by the President.
Restoration and Integration
On March 11, 1990, with the restoration of Lithuania’s independence, a new development stage of the state and the NAOL began, which defined the NAOL as a body accountable to the Supreme Council (Reconstituent Seimas).
In 1992, the NAOL became a member of the International Organization of Supreme Audit Institutions and joined the European Organization of Supreme Audit Institutions in 1993.
Ten years later, the NAOL was granted a new mandate: to audit the legality and efficiency of EU assistance funds use allocated to Lithuania, as well as the use of state budget funds allocated to municipalities. In 2015, the NAOL was mandated a function of an independent fiscal institution.
Modern Guardians of the Treasury
In 2002, prior to Lithuania’s EU membership, Lithuania law established a new legal status to the NAOL as the nation’s SAI—a designation that reflects the NAOL’s functions, status and purpose.
A special logo was created to mark the NAOL’s 100th anniversary. The design bears a key representing the time axis, and abbreviations of the NAOL’s historical and constitutional names provide the backdrop.
Both the newly founded institution and the one with centuries-old traditions would not achieve their goals without people. Thus, this important anniversary provides an opportunity to thank those who have developed the NAOL and express appreciation to all who, through their daily work, fulfill today’s NAOL mission.
On this beautiful occasion, the SAI of Lithuania wants to thank the entire international auditing community for the journey traveled together and the experiences, discoveries and solutions shared.