Supreme Audit Office (Czech Republic)

This article is about a Czech Republic government agency. For the audit agency of Poland, see Supreme Audit Office (Poland).
Supreme Audit Office of the Czech Republic
Nejvyšší kontrolní úřad
(NKÚ)
Official logo, as of 2008

Headquarters of NKÚ in Prague.
Agency overview
Formedin theory 1 January 1993
in practice 1 July 1993
Preceding agencies
  • Major predecessors include:
    Federal Ministry of Control and Ministry for Czechia and Ministry for Slovakia (1989)
  • Central Commission of State Control and Statistics (1960)
  • Ministry of State Control (1951)
  • Supreme Accounting Audit Office (1919)
HeadquartersJankovcova 1518/2, 170 04,
Prague 7, Czech Republic
Minister responsible
  • none; constitutionally independent
Agency executives
  • Miroslav Kala, President
  • Zdeňka Horníková, Vice-President
Websitehttp://www.nku.cz/

The Supreme Audit Office of the Czech Republic (Czech: Nejvyšší kontrolní úřad, NKÚ) – alternately known in English as the Supreme Control Office of the Czech Republic – is a "unique, independent constitutional entity to supervise the management of the state property and the state budget."[1]

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.[2] 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.[3]

  1. ^ Pavel, Smaha. "Audit profile: The supreme audit office of the Czech Republic". International Journal of Government Auditing. October 1999.
  2. ^ Constitution of the Czech Republic Archived 2008-12-20 at the Wayback Machine
  3. ^ "Act 166/1993" (PDF). Archived from the original (PDF) on 2011-07-18. Retrieved 2010-08-04.