Comply-or-explain documents: opinions of the Independent Fiscal Institution and Government statements

The preparation of the draft Law on the Approval of the Budget and the APR are subject to the comply-or-explain principle. Lithuania’s independent fiscal institution (IFI) assesses:

• ex ante – whether the draft Law on the Approval of the Budget has been prepared in compliance with the fiscal rules;
• ex post – whether the approved budget has been executed in compliance with the fiscal rules.

The Government is required to address the IFI's findings or provide a reasoned explanation for not doing so. If no explanation is provided, the Government agrees with the findings and/or is taking action to address them.

IFI Opinion on the Annual Progress Report 2026 (May 2026)

Opinion on the Structural Adjustment Target (draft Law on the Approval of the 2026-2028 Budget) (November 2025)

Assessment of the fiscal part of Lithuania's medium-term Fiscal-Structural Plan (June 2025)