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  3. Assessment of regularity of 2019 sets of state consolidated financial and budget execution reports and legality of management, use and disposal of state budget funds and property

Assessment of regularity of 2019 sets of state consolidated financial and budget execution reports and legality of management, use and disposal of state budget funds and property

Audit Id 1608469147036
Title Assessment of regularity of 2019 sets of state consolidated financial and budget execution reports and legality of management, use and disposal of state budget funds and property
Название на языке оригинала

2019 metų metų valstybės konsoliduotųjų finansinių ir biudžeto vykdymo ataskaitų rinkinių teisingumo bei valstybės biudžeto lėšų ir turto valdymo, naudojimo, disponavimo jais teisėtumo vertinimas

Lithuanian

Год 2020
Предмет

Government Operations (Budget and Spending)

ТиП

Financial

Действие

Performed by single SAI

оПисания A mandatory audit performed annually. The following main audit findings were reported by the auditors: 1. The quality of centralised accounting function is being improved; 2. There are material misstatements in the set of State consolidated financial reports; 3. The set of budget execution reports is correct in all material respects, but decisions on the accurate disclosure of revenue by type are still expected; 4. This year a new strategic management system wa introduced, however work required for the preparation of the new quality medium-term budget is delayed; 5. Financing of expenditure not approved in the budget reduces the transparency of budget formation and increases the risk of derogating from fiscal discipline requirements; 6. Regulation establishing the allocation and use of state budget grants for education needs to be improved; 7. Legislation does not set out the principles for forming the structure of teachers’ workload, working less or more than the full workload.
Страна

Lithuania

Материалы

Summary

English

See summary
Контакт
nao@vkontrole.lt
http://www.vkontrole.lt
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