The MoES is responsible for the development of education policies and strategic plans approved by the government and also co-ordinates municipal education departments in the implementation of the state education policy. It co-ordinates the distribution of school funding from the state budget and the allocation of the EU structural funds. The Ministry is also responsible for quality assurance, the accreditation of the general education curriculum, and school-leaving examinations. Outside of the Ministry a key role is played by the National Audit Office of Lithuania, which regularly conducts financial audits of budget institutions in the field of education, and reviews MoES activities through planned performance audits.