Supreme Audit Office (Czech Republic)
{{About|a Czech Republic government agency|the audit agency of Poland|Supreme Audit Office (Poland)}}
{{Infobox government agency
|agency_name = Supreme Audit Office of the Czech Republic
|nativename = Nejvyšší kontrolní úřad
|nativename_a = (NKÚ)
|nativename_r =
|logo = NKUlogo.png
|logo_width =
|logo_caption = Official logo, {{As of|2008|lc=on}}
|seal =
|seal_width =
|seal_caption =
|image = Praha Lighthouse 6.jpg
|image_width =
|image_caption = Headquarters of NKÚ in Prague.
|formed = in theory 1 January 1993
in practice 1 July 1993
|preceding1 = Major predecessors include:
Federal Ministry of Control and Ministry for Czechia and Ministry for Slovakia (1989)
|preceding2 = Central Commission of State Control and Statistics (1960)
|preceding3 = Ministry of State Control (1951)
|preceding4 = Supreme Accounting Audit Office (1919)
|dissolved =
|superseding =
|jurisdiction =
|headquarters = Jankovcova 1518/2, 170 04,
Prague 7, Czech Republic
|employees =
|budget =
|minister1_name = none; constitutionally independent
|minister1_pfo =
|minister2_name =
|minister2_pfo =
|chief1_name = Miroslav Kala
|chief1_position = President
|chief2_name = Zdeňka Horníková
|chief2_position = Vice-President
|parent_agency =
|child1_agency =
|child2_agency =
|website = [http://nku.cz/en/ http://www.nku.cz/]
|footnotes =
}}
The Supreme Audit Office of the Czech Republic ({{langx|cs|Nejvyšší kontrolní úřad}}, NKÚ){{spaced ndash}}alternately known in English as the Supreme Control Office of the Czech Republic{{spaced ndash}}is a "unique, independent constitutional entity to supervise the management of the state property and the state budget."[http://findarticles.com/p/articles/mi_qa3662/is_199910/ai_n8861054 Pavel, Smaha. "Audit profile: The supreme audit office of the Czech Republic". International Journal of Government Auditing. October 1999.]
It was a part of the original form of the Constitution of the Czech Republic, created by Article 97 of that document on 1 January 1993.[http://www.hrad.cz/en/ustava_cr/index.shtml Constitution of the Czech Republic] {{Webarchive|url=https://web.archive.org/web/20081220003426/http://www.hrad.cz/en/ustava_cr/index.shtml |date=2008-12-20 }} However, because the constitution left all of the details of the operation of the office up to future legislation, it was not until Act 166/1993 came into effect on 1 July 1993 that the office could in practice be formed.{{Cite web |url=http://www.nku.cz/assets/act166-93.pdf |title=Act 166/1993 |access-date=2010-08-04 |archive-url=https://web.archive.org/web/20110718181454/http://www.nku.cz/assets/act166-93.pdf |archive-date=2011-07-18 |url-status=dead |df= }}
English name
The presence of two English names for the office is the result of varying translations of its name in the Constitution and its authorizing legislation. In the official translation of the Constitution, the name follows the Czech literally. Hence, it confers the name, "Supreme Control Office", indicating that the office performed the duties of a controller. In the official translation of Act 166/1993, however, a more precise English word is used, resulting in "Supreme Audit Office", conveying the sense that the principal duties of the office are those of an external auditor. It is this latter translation which has perhaps gained dominance, given its singular use on the agency's official website.
Some generally similar positions in governments worldwide include:
References
{{Reflist}}
External links
International Organization of Supreme Audit Institutions – Supreme Audit Office of the Czech Republic is a member
{{authority control}}
Category:Economy of the Czech Republic
Category:Government agencies of the Czech Republic
Category:Supreme audit institutions