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Lithuania 2006 (summary) ENG

 SIGMA Peer Assistance Review of the Lithuanian National Audit Office

In mid 2005 the Auditor General of the Lithuanian National Audit Office (the LNAO, formerly known as the State Control) requested that SIGMA work with them again and carry out a second peer assistance review of the Supreme Audit Institution. The first Peer Review was carried out by SIGMA in 2000, with SIGMA Peers from National Audit Office of Denmark, the European Court of Auditors, and the French Cour des Comptes. The results of this Peer Review were well received and led to a comprehensive development programme based on the preparation of a well defined Strategic Development Plan (SDP). The UK NAO with other SAI partners, e.g. from the Sweden and Denmark, were then engaged as the main technical assistance providers during 2002-2005 through the EC PHARE funded twinning programme. The twinning was in two phases and covered four main areas: audits, organisation and management, information and communication. The outcome of this programme was appreciated by the LNAO and it is readily apparent to the SIGMA Peers that the LNAO has managed these activities well and derived benefit from them as part of their institutional building efforts. The Peers consider the LNAO is now a modern and functioning SAI, and not as it was at the time of the first peer assistance review – a government control and investigation organisation.

The main objective of the Peer Assistance is to help the Lithuanian National Audit Office make sensible decisions about how to make themselves operate and perform better in the future. The aim is to make the LNAO fit for its purpose of ensuring public sector accountability by providing high quality audit reports and other output, in order to help ensure better and more cost effective public service delivery.

The Detailed Report of the Peers addresses:

  •  LNAO development and implementation of the recommendations made following the SIGMA Peer Review 2000.
  •  Audit legislation
  •  Financial Audits
  •  Performance Audits
  •      Relations with Parliament
  •  Corporate, Strategic and Operational Planning
  •  Organisational Structure, Staffing, Quality and Management


SIGMA engaged very senior and experienced auditors from Denmark, Ireland, Scotland and Germany. They performed their assignment under the guidance of Nick Treen, Senior Advisor, SIGMA.

Peer Assistance Team:

  • Andrew Anderson, Scotland,
  • Colm Dunne, Ireland,
  • Jens Risbjerg, Denmark,
  • Dr Detlev Sparberg, Germany and NATO,
  • Nick Treen, the SIGMA SAI expert and Peer Assistance Review Team Leader; and
  • Tara McAndrew and Mimi Bessarat, SIGMA Project Assistants.