The Supreme Audit Office of the Czech Republic ( cs, Nejvyšší kontrolní úřad)alternately known in

English English usually refers to: * English language * English people English may also refer to: Peoples, culture, and language * ''English'', an adjective for something of, from, or related to England ** English national ide ...

as the Supreme Control Office of the Czech Republicis a "unique, independent

constitutional A constitution is the aggregate of fundamental principles or established precedents that constitute the legal basis of a polity, organisation or other type of entity and commonly determine how that entity is to be governed. When these prin ...

entity to supervise the management of the state property and the state budget."Pavel, Smaha. "Audit profile: The supreme audit office of the Czech Republic". ''International Journal of Government Auditing''. October 1999.
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It was a part of the original form of the

Constitution of the Czech Republic The Constitution of the Czech Republic ( cs, link=no, Ústava České republiky) is the supreme law of the Czech Republic. The current constitution was adopted by the Czech National Council on 16 December 1992. It entered into force on 1 Januar ...

, created by Article 97 of that document on 1 January 1993.Constitution of the Czech Republic
However, because the constitution left all of the details of the operation of the office up to future

legislation Legislation is the process or result of enrolled bill, enrolling, enactment of a bill, enacting, or promulgation, promulgating laws by a legislature, parliament, or analogous Government, governing body. Before an item of legislation becomes law i ...

, it was not until Act 166/1993 came into effect on 1 July 1993 that the office could in practice be formed.

English name

The presence of two English names for the office is the result of varying translations of its name in the Constitution and its authorizing legislation. In the official translation of the Constitution, the name follows the Czech literally. Hence, it confers the name, "Supreme ''Control'' Office", indicating that the office performed the duties of a

controller Controller may refer to: Occupations * Controller or financial controller, or in government accounting comptroller, a senior accounting position * Controller, someone who performs agent handling in espionage * Air traffic controller, a person ...

. In the official translation of Act 166/1993, however, a more precise English word is used, resulting in "Supreme ''Audit'' Office", conveying the sense that the principal duties of the office are those of an

external auditor An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited. Users of these enti ...

. It is this latter translation which has perhaps gained dominance, given its singular use on the agency's official

website A website (also written as a web site) is a collection of web pages and related content that is identified by a common domain name and published on at least one web server. Examples of notable websites are Google Search, Google, Facebook, Amaz ...

. Some generally similar positions in governments worldwide include: *

Auditor General of Pakistan An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and a ...

Comptroller General of the United States The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative-branch agency established by Congress in 1921 to ensure the fiscal and man ...

Supreme Chamber of Control of the Republic of Poland The Supreme Audit Office (, abbreviated ''NIK'') is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's ...

* State Auditor of Mississippi * Japanese Board of Audit *

Comptroller and Auditor General An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Fre ...

State Comptroller of Israel The State Comptroller of Israel ( he, מבקר המדינה ''Mevaker HaMedina'', ar, مراقب الدولة, literally: ''Critic of State'') inspects, reviews, and audits the policies and operations of the government of the State of Israel. Th ...

References

External links

International Organization of Supreme Audit Institutions The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on t ...

– Supreme Audit Office of the Czech Republic ''is'' a member {{authority control Economy of the Czech Republic

Czech Republic The Czech Republic, or simply Czechia, is a landlocked country in Central Europe. Historically known as Bohemia, it is bordered by Austria to the south, Germany to the west, Poland to the northeast, and Slovakia to the southeast. The ...

Government agencies of the Czech Republic Supreme audit institutions