Constitution of the Czech Republic Supreme Audit Office Zhumabekova Kristina
Content l l l l Art. 1 -14: Fundamental Provisions Art. 15 -53: Legislative Power Art. 54 -80: Executive Power Art. 81 -96: Judicial Power Art. 98: The Czech National Bank Art. 99 -105: Territorial Self-Government Art. 106 -113: Transitional and Final Provisions Art. 97: The Supreme Auditing Office
Fundamental Provisions l l l Political System sovereign, unitary, democratic rule of law sovereignty of the people division of power role of political parties principle of majority rule + protection of minorities Human and Citizen Rights l Charter of Fundamental Rights and Basic Freedoms l Judicial protection l Czech citizenship
Legislative power l Assembly of Deputies l Senate
Executive power Election l five-year term l secret ballot, general, equal, direct right of vote l two-round system l not more than twice in succession Miloš Zeman
Government l l highest body of executive power Prime Minister, deputy prime ministers and ministers appointed by the President vote of confidence by the Assembly of Deputies Bohuslav Sobotka
Judicial Power l l Constitutional Court responsible for the protection of constitutionality fifteen justices, ten-year term appointed by the President with the consent of the Senate decisions bind all authorities and persons l l l Courts Supreme Court, Supreme Administrative Court, superior, regional and district courts judges appointed by the President unlimited term
Czech National Bank l l l state central bank primary purpose: maintain price stability members of the Banking Council appointed by the President of the Republic
Supreme Auditing Office l l l independent body audits on the management of state property and the implementation of the state budget President and Vice-President nominated by the Assembly of Deputies and appointed by the President of the Republic
Structure and Organisation l The Supreme Audit Office (SAO) is an independent institution which audits the management of state property and the implementation of the state budget. The SAO exercises its control function independent of the legislative, executive and judicial powers. It is entitled to audit not only the adherence to legal regulations (legality) but also the efficiency, economy and effectiveness. The SAO is entitled to carry out audits across the whole range of public sector, including the ministries and other institutions of central government, all agencies and offices subordinated to such institutions, state funds, state-funded institutions, state-owned enterprises, and any other legal entities or individuals involved in management of state property or state funds.
Structure and Organisation l The SAO is not entitled to audit self-governing institutions, political parties, intelligence services, and state-controlled companies. The focus of auditing activities and resulting evaluation reports are collectively decided by the managing body of the SAO, the 17 -member Board. The SAO submits reports on audit results (“audit conclusions”) – approximately 35 such reports a year – to the Chamber of Deputies, the Senate, the Government, and also to the public. The SAO also prepares its opinions on the report of the course of implementation of the state budget and on the report on the state closing account, as well as opinions on legal regulations that concern its scope of activity
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