Article 591of the Statute of the Seimas. Remit of the Committee on Audit
The remit of the Committee on Audit shall be:
1) to consider public audit reports and opinions submitted by the National Audit Office to the Seimas and/or the Seimas Committees;
2) to prepare a draft of a Seimas resolution concerning the implementation of the recommendations of the National Audit Office laid down in public audit reports and opinions;
3) to coordinate activities of the Seimas Committees and Commissions when considering the issues of public audit and submitting conclusions thereon;
4) to exercise parliamentary scrutiny of the efficiency of the implementation of the functions of the National Audit Office, the State Property Fund, the Public Procurement Office, to put forward proposals and recommendations relating to the improvement of their activities, and to participate in the preparation of draft laws pertaining thereto;
5) to prepare, debate and submit to the Seimas draft resolutions on financial audit of the National Audit Office, the activity report of the National Audit Office presented by the General Auditor to the Seimas;
6) to consider and submit conclusions on a national set of financial statements, a set of consolidated statements of the State, a set of consolidated statements of the State Social Insurance Fund Board, a set of consolidated statements of the Compulsory Health Insurance Fund and other state monetary funds the estimates of which are approved by the Seimas, sets of annual reports and the state property by the National Audit Office;
7) to consider, together with other Seimas committees, whether the managers of appropriations use the state budget appropriations and the State property rationally and efficiently;
8) to debate and put forward proposals on the implementation of the State investment programme;
9) to debate draft laws referred to the Committee, to prepare conclusions thereon and to examine issues of accounting, reporting, external and internal audits;
10) to prepare and submit to the Seimas draft resolutions on the assignment to the National Audit Office to perform public audit which is not provided for in the annual public audit programme;
11) to debate and present recommendations on drafts of annual public audit programmes drawn up by the National Audit Office;
12) to consider an annual report of the European Court of Auditors, to present conclusions thereon to the Seimas and the Seimas Committee on European Affairs;
13) to evaluate the opinion of the National Audit Office on the structural adjustment target set out by the Draft Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a Given Year and on the need for additional measures (in monetary terms) to implement this target, and to submit its opinion and proposals to the Committee on the Budget and Finance (and upon the recommendation of the Seimas – to the Seimas itself).
