Czech School Inspectorate management of state property and funds
Auditing operation No. 05/03
The auditing operation was included in the Annual Audit Plan of the Supreme Audit Office (hereinafter referred to as “SAO”) for the year 2005 under No. 05/03. The auditing operation was managed and the audit conclusion drawn up by Mr. Jiří Kalivoda, the Member of the SAO.
The aim of the audit was to examine the management of the state property and funds spend from the State Budget for the activities of the Czech School Inspectorate.
The audited period covered the years 2002 to 2004 as well as previous periods in certain cases of relevant connections.
The audited bodies were the Ministry of Education, Youth and Sports (hereinafter referred to as “MEYS”) and the Czech School Inspectorate (hereinafter referred to as “CSI”). The auditors audited the organisational units of the CSI – the headquarters, Prague Inspectorate, Central Bohemia Inspectorate, Plzeň Inspectorate, South Bohemia Inspectorate, Karlovy Vary Inspectorate, Ústí nad Labem Inspectorate, Hradec Králové Inspectorate, Olomouc Inspectorate, Moravian-Silesian Inspectorat and Zlín Inspectorate.
The CSI proceeded uneconomically in some cases when managing the state property and the State Budget funds. The CSI did not always proceed according to the law during the public procurement. The auditors also ascertained the deficiencies in the property record and in the bookkeeping of the travel costs and compensations.
The MEYS did not pay proper attention to the controls of investment projects executed by the CSI. Within the programme financing the CSI did not submit the documentation for the final evaluation 10 out of 14 projects. The MEYS as the programme administrator did not fulfil its duties because it did not make the CSI to submit above-mentioned documentation. The CSI paid further costs to construction companies without reason and in cases of some project the terms of construction finalisation were postponed.
The CSI acquainted with the results of the SAO audit and adopted the measures to eliminate ascertained deficiencies and also the measures aimed at the monitoring of the inspection activities costs.