| Nejvyšší kontrolní úřad (NKÚ) | |
 Official logo, as of 2008[update] | |
 Headquarters of NKÚ inPrague. | |
| Agency overview | |
|---|---|
| Formed | in theory 1 January 1993 in practice 1 July 1993 |
| Preceding agencies |
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| Headquarters | Jankovcova 1518/2, 170 04, Prague 7,Czech Republic |
| Minister responsible |
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| Agency executives |
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| Website | http://www.nku.cz/ |
TheSupreme Audit Office of the Czech Republic (Czech:Nejvyšší kontrolní úřad, NKÚ) – alternately known inEnglish as theSupreme Control Office of the Czech Republic – is a "unique, independentconstitutional entity to supervise the management of the state property and the state budget."[1]
It was a part of the original form of theConstitution of the Czech Republic, created by Article 97 of that document on 1 January 1993.[2] However, because the constitution left all of the details of the operation of the office up to futurelegislation, it was not until Act 166/1993 came into effect on 1 July 1993 that the office could in practice be formed.[3]
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, "SupremeControl Office", indicating that the office performed the duties of acontroller. In the official translation of Act 166/1993, however, a more precise English word is used, resulting in "SupremeAudit Office", conveying the sense that the principal duties of the office are those of anexternal auditor. It is this latter translation which has perhaps gained dominance, given its singular use on the agency's officialwebsite.
Some generally similar positions in governments worldwide include:
International Organization of Supreme Audit Institutions – Supreme Audit Office of the Czech Republicis a member