Supreme Control Office of the Czech Republic
Encyclopedia
The Supreme Control Office of the Czech Republic () alternately known in English
as the Supreme Audit Office of the Czech Republic is a "unique, independent constitutional entity to supervise the management of the state property and the state budget."
It was a part of the original form of the Constitution of the Czech Republic
, created by Article 97 of that document on 1 January 1993. However, because the constitution left all of the details of the operation of the office up to future legislation
, it was not until Act 166/1993 came into effect on 1 July 1993 that the office could in practice be formed.
. 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. It is this latter translation which has perhaps gained dominance, given its singular use on the agency's official website
.
Some generally similar positions in governments worldwide include:
English language
English is a West Germanic language that arose in the Anglo-Saxon kingdoms of England and spread into what was to become south-east Scotland under the influence of the Anglian medieval kingdom of Northumbria...
as the Supreme Audit Office of the Czech Republic is a "unique, independent constitutional entity to supervise the management of the state property and the state budget."
It was a part of the original form of the Constitution of the Czech Republic
Constitution of the Czech Republic
The current Constitution of the Czech Republic was adopted on December 16, 1992. It replaced the constitution of Czechoslovakia , which split into the Slovak Republic and the Czech Republic by act of parliament on January 1, 1993, through the so-called Velvet Divorce.The document is organized into...
, created by Article 97 of that document on 1 January 1993. However, because the constitution left all of the details of the operation of the office up to future legislation
Legislation
Legislation is law which has been promulgated by a legislature or other governing body, or the process of making it...
, 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 controllerComptroller
A comptroller is a management level position responsible for supervising the quality of accounting and financial reporting of an organization.In British government, the Comptroller General or Comptroller and Auditor General is in most countries the external auditor of the budget execution of the...
. 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. It is this latter translation which has perhaps gained dominance, given its singular use on the agency's official website
Website
A website, also written as Web site, web site, or simply site, is a collection of related web pages containing images, videos or other digital assets. A website is hosted on at least one web server, accessible via a network such as the Internet or a private local area network through an Internet...
.
Some generally similar positions in governments worldwide include:
- Auditor General of PakistanAuditor General of PakistanThe Auditor General of Pakistan or Auditor General is an government organization and the prime institution in the country for ensuring public accountability and fiscal transparency in governmental operations...
- Comptroller General of the United StatesComptroller General of the United StatesThe Comptroller General of the United States is the director of the Government Accountability Office , a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government...
- Supreme Chamber of Control of the Republic of Poland
- State Auditor of MississippiState Auditor of MississippiState Auditor of Mississippi has been an elected position in Mississippi since 1817. The current State Auditor of Mississippi is Stacey Pickering.-State Auditors 1817-Present:* John R. Girault, 1817-1821* John Richards, 1821-1822...
- Japanese Board of AuditBoard of Audit (Japan)The reviews government expenditures and submits an annual report to the Diet. Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet control....
- Comptroller and Auditor GeneralComptroller and Auditor GeneralComptroller and auditor-general is the abbreviated title of a government official in a number of jurisdictions, including the UK, the Republic of Ireland, India, and China....
- State Comptroller of Israel