Auditing operation No. 05/02
Management with the state property and funds under the authority of the Ministry of Informatics
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. 05/02. The auditing operation was managed and the audit conclusion drawn up by Mr. Rudolf Němeček, the Member of the SAO.
The aim of the audit was to examine selected State Budget expenditures and revenues and the management with the state property under the authority of the Ministry of Informatics.
The audited period covered the years 2003 and 2004 as well as 2005 in certain cases of relevant connections.
The audited bodies were the Ministry of Informatics (hereinafter referred to as “MI”) and its allowance organisation: TESTCOM – Technický a zkušební ústav telekomunikací a pošt Praha, příspěvková organizace (hereinafter referred to as “TESTCOM”).
The audit was focused on the financial resources and the state property management in connection with the activities of the MI and its allowance organisation TESTCOM. Total expenditures for such activities amounted CZK 1,097.2 million during the audited period; from it one third was actually examined. The audit detected following deficiencies.
The MI namely:
- Did not make extra inventorying of the assets and liabilities and took over the assets and liabilities based on the inconclusive inventorying from the ÚVIS (the MI legal predecessor).
- Did make inconclusive inventorying in 2003 and 2004.
- Acted uneconomically (in case of some expenditures), because it spent inadequate funds for the external lawyers services. It spent funds for the announcement and running of the public tender even though the public tender was not announced.
The TESTCOM (as the allowance organisation it was not authorized to) founded business organization TESTCOM servis, s. r. o. The TESTCOM used illegitimately funds as the initial deposit in the total amount CZK 7.5 million.