The Law on the Budget Structure (1990) defines the contents of the state budget and municipal budgets of the Republic of Lithuania, establishes the legal grounds for the formation of revenue of these budgets and use of appropriations, also the basic provisions of and procedures for the drawing up, approving, implementing, assessing and controlling the budgets, the duties, rights and responsibility of appropriation managers. According to the Law, 10 national cultural institutions (the Lithuanian National Opera and Ballet Theatre, the Lithuanian National Drama Theatre, the National Kaunas Drama Theatre, the Lithuanian National Philharmonic Hall, the National Museum of Lithuania, the Lithuanian Art Museum, the Mikalojus Konstantinas Čiurlionis National Art Museum, the Palace of the Grand Dukes of Lithuania, the Martynas Mažvydas National Library of Lithuania, the Lithuanian National Radio and Television) are funded directly by the Seimas, as well as the Ministry of Culture, 3 commissions, the Office of the Inspector of Journalist Ethics, and the Council for the Protection of Ethnic Culture. Other cultural institutions are funded through the Ministry of Culture, and/or municipalities.
The Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets is adopted every year, defining the distribution of the state budget and transfers to municipal budgets for the corresponding year.
Cultural programmes are funded by the Press, Radio and Television Support Foundation, Lithuanian Council for Culture, Film Centre and the Lithuanian Culture institute.
The biggest share of public funds for cultural projects is distributed by the Lithuanian Council for Culture through the programmes of Culture Support Fund. The Law on the Council for Lithuanian Culture (2012) defines the status, operational objectives, functions and organisation of activities of the Lithuanian Council for Culture. The functions of the Council are to finance culture and art programmes, projects and other measures, administer the Culture Support Fund, award grants and provide other financial support to culture creators and artists, etc. (see chapters 1.1 and 1.2.2 for more about the Council).
The Law on the Culture Support Fund (2007) establishes the sources of the fund financing. The fund is comprised of the following: 1) 3 per cent on the income received from the excise duty levied on alcoholic beverages and processed tobacco; 2) 10 per cent on the proceeds received from the lottery and gambling tax; 3) other lawfully acquired resources.
The Law on Cinema (2002), amended in 2011, establishes the sources of funding of cinema. According to the Law, cinema shall be funded from the following sources: 1) State budget funds, taking into consideration the programmes prepared by the Lithuanian Film Centre; 2) 60 per cent of actual income from value added tax for distribution and exhibition of films in cinema theatres of the previous year. The amount shall be calculated in accordance with the data published by the Lithuanian Department of Statistics; 3) municipality budget funds; 4) other funds obtained in accordance with the procedure established by legal acts.
The Law on the Provision of Information to the Public (1996) establishes the sources of funding of the Press, Radio and Television Support Foundation. Sources of funding of the Foundation shall be: 1) state grants (subsidies); 2) funds contributed by legal or natural persons; 3) interest on the funds of the Foundation kept in banks; 4) other lawfully acquired funds.