SAO audit: accounting errors corrected by the State Office for Nuclear Safety, data in the 2022 financial statements are reliable
Press release on audit No 22/19 – 17 July 2023
The Supreme Audit Office (SAO) audited data of the closing account, bookkeeping and preparation of the financial statements of the State Office for Nuclear Safety (SONS) for the year 2022. The auditors also focused on the data submitted by the SONS for the evaluation of the state budget implementation.
The audit started during the 2022 financial year, allowing the SONS to continuously correct the significant deficiencies which were identified by the SAO auditors and which would have impacted the balances of items in the SONS 2022 financial statements in the amount of CZK 53.6 million. In addition, the SONS made numerous changes in the accounting and reporting system: for example, it was only after the SAO warning that the SONS started to prepare the cash flow statement and the statement of changes in equity as mandatory parts of the financial statements.
After the corrections were made, the SONS accounts were, in the SAO opinion, kept in accordance with the legal regulations. Errors amounting to CZK 1.4 million which were not corrected by the SONS did not have a significant impact on the financial statements. According to the SAO, the financial statements give a true and fair view of the subject matter of the accounts.
Neither the SONS closing account nor the data submitted by the SONS for the assessment of the state budget implementation for the year 2022 contained material misstatements. Therefore, according to the SAO, these data are reliable.
Supreme Audit Office