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National Repository of Grey Literature

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Parliamentary Control of Supreme Audit Institutions in EU Countries: Comparative Study 1.202 Cupalová, Marcela Studie obsahuje srovnávací a ústavněprávní analýzu právní úpravy odpovědnosti nejvyšší kontrolní instituce vůči parlamentu. Materiál srovnává právní úpravu ve vybraných státech EU a v České republice nejen z hlediska uplatňovaných kontrolních mechanismů, ale i z hlediska základního principu konstitucionalismu a souvisejících zásad odpovědnosti a dobré správy. Práce dovozuje, že je-li zvažováno přijetí podrobnější zákonné úpravy v ČR, která by upravovala výkon kontroly NKÚ ze strany Poslanecké sněmovny, není nezbytné vycházet z toho, že tato kontrola musí být i v budoucnu pojata jako výkon veřejné správy v materiálním smyslu (tedy jako kontrola podle zákona č. 552/1991 Sb., o státní kontrole): kontrola NKÚ ze strany Poslanecké sněmovny implicitně plní i jiné neméně důležité cíle (kromě zajištění odborné kontroly hospodaření), které vycházejí ze zásad parlamentního práva a které mohou být lépe zajištěny při užití specifických parlamentních kontrolních mechanismů. Fulltext: PDF Detailed record

Comparison of powers of supreme audit institutions of EU member states Vlková, Lucie ; Pavel, Jan (advisor) ; Vítek, Leoš (referee) The subject of this theses is a comparison of powers of supreme audit institutions of eight chosen EU member states: Belgium, the Czech Republic, France, Portugal, Austria and Greece. A comparison is drawn between the legislation concerning operation and fields of activity of these institutions and changes of fields of activity and operation of the Czech supreme audit institution Nejvyšší kontrolní úřad (NKÚ) are proposed. The biggest problem is, that NKÚ does not have enough legal powers to audit municipalities and regions and commercial enterprises with public participation. Therefore a change of respective legislation is proposed Detailed record

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