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Article 134: Functions of the National Audit Office

Chapter XIIHigh

Constitution Text

“The National Audit Office shall supervise the lawfulness of the possession and use of state-owned property and the execution of the State Budget. The Auditor General shall submit a conclusion to the Seimas concerning the report on the annual execution of the budget.”

Summary

The National Audit Office supervises the lawfulness of the possession and use of state property and the execution of the State Budget. The Auditor General submits to the Seimas a conclusion on the report on the annual execution of the budget.

Key Points

  • •The National Audit Office supervises the lawful possession and use of state property.
  • •It supervises the execution of the State Budget.
  • •The Auditor General submits a conclusion on the annual budget execution report to the Seimas.

Practical Example

The National Audit Office audits whether a ministry spent public procurement funds lawfully and each year gives the Seimas its conclusion on how last year's budget was executed.

Exam Tips

Memorise the two areas of supervision, state property and budget execution, and that the conclusion on budget execution goes to the Seimas.

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