The budgetary discipline of district courts
Press Release – December 23, 2009
From March to September 2009, auditors from the Supreme Audit Office performed an audit that aimed at the state property, which was managed by district courts and courts with district jurisdiction, as well as at the finances spent on their activities in 2007 and 2008. There was no significant financial impact of the found insufficiencies upon their management.
Among the audited bodies were Ministry of Justice, the regional courts in Brno, České Budějovice, Ostrava, and in Plzeň; the district courts in České Budějovice, Český Krumlov, Frýdek-Místek, Jihlava, Karlovy Vary, and the Plzeň-město district court. The audited funds amounted over CZK 1,000 million, which included the income that amounted to CZK 33.64 million, the expenses that amounted to CZK 231.10 million, and the property worth CZK 749.21 million. During the audited period, 93 % of district courts’ income assets consisted from court expenses’ demands. But only 10.25 % from the administered claims were made up from defrayed costs.
The payment discipline of the audited district courts was influenced by a lack of funds. In some cases, payments were defrayed after the due dates, but the accounting payees did not apply any sanctions.
“Auditors checked two construction activities and found out significant rises of expenses in comparison with the expected costs, which were pointed out in the registration ruling within the ISPROFIN informational system. The difference was mainly caused by underestimates in investment projects. Both projects comprised of reconstructions, when the other case included an additional court building construction. Unit costs in both cases were comparable to other similar ventures“, said president of the SAO František Dohnal.
The auditing operation was included into the 2009 Audit Plan of the SAO under No. 09/10. Zdeněk Brandt, Member of the SAO Board, controlled the operation and prepared the audit conclusion as well.
Bc. Radka Burketová
Press Speaker
Supreme Audit Office