Nejvyšší kontrolní úřad

Summary

The Nejvyšší kontrolní úřad (Supreme Audit Office, NKÚ) is constitutionally established under Art. 97 of the Czech Constitution as an independent body responsible for supervising the management of state property and the implementation of the state budget. It was operationalized by Act No. 166/1993 Coll., which entered into force on 1 July 1993. The President and Vice-President are appointed by the President of the Republic on the nomination of the Chamber of Deputies for a single non-renewable nine-year term; Members of the NKÚ Board are elected by the Chamber of Deputies on the nomination of the NKÚ President and serve until age 65. Early removal of the President or Vice-President is possible only through a disciplinary proceeding before the NKÚ Disciplinary Chamber (composed of the President and two Supreme Court judges). The NKÚ has a statutory right of access to all documents and records needed for audit purposes but does not hold subpoena power. Annual reports and audit findings are public. The NKÚ does not audit municipal finances or state-co-financed corporations, which is a noted gap in Czech external audit coverage.