Improvement of Fiscal Surveillance Procedure
There was two parts:
– ESA95 versus Lithuanian national budget comparison training;
– Budget forecasts training;
– Overall audit and analysis of the various accounts procedure and data flows aiming to provide ESA 95 presentation of the Lithuanian budget.
– Proposition of improvement based on IT technology Since there was no chart of account and no written accounting procedure, the IT proposal was based on a knowledge database designed to register and cumulate the accounting rules and procedures, step by step.