Insufficient property accounts, inventory, and internal auditing systems of the organizational units of the state
Press Release – September 30, 2009
The auditors from the Supreme Audit Office (SAO) performed an audit that aimed at the state property managed by organizational units of the state and allowance organizations that were founded in 2007 and 2008. Among the audited bodies were the Institute for the Study of Totalitarian Regimes, the Archive of Security Forces, the Development Agency, and the children’s home with basic school in Ostrava-Kunčice.
The auditors concluded that the Institute for the Study of Totalitarian Regimes did not account for establishing of sets of movable assets, the insertion of their records, appreciations, adjustments, and discarding in 2008. The Institute kept poor accounts of tangible assets in progress, which were worth over CZK 1.1 million.
In 2008, the Agency kept no balance accounts of the non-current tangible assets and intangible assets’ acquisitions worth CZK 210 000. The children’s home with basic school in Ostrava-Kunčice kept accounts of technical appreciations worth CZK 96 000 in the profit and loss account as the repair and maintenance expense.
In 2008, the Institute missed out the inventory of actual condition of their property and buildings. On the given date December 31, 2008, there was no inventory of intangible assets or property accounted for in the operational records. The Archive and the Children’s Home omitted several essentials in their accounts, which were necessary according to the law.
“The Archive as well as the Agency poorly defined competences, duties, and responsibilities relating to notations with guaranteed signature. In some phase, the Archive lacked specifications of the budget administrator, the committer, or the general accountant“, said president of the SAO František Dohnal.
The auditing operation was included into the 2009 Audit Plan of the SAO under No. 09/06. Zdeňka Profeldová, Member of the SAO Board, controlled the operation and prepared the audit conclusion as well.
Bc. Radka Burketová
Press Speaker
Supreme Audit Office