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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The control of the Supreme Audit Office over territorial self-governing units
 Humhalová, Barbora ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Different countries are at varying degrees centralized and need for their activity especially financial and personnel resources in conjunction with the well-defined management processes. In general, both at central and decentralized levels are managed entrusted funds. Therefore it is need in the public sector to set the functioning internal and external control mechanisms. In the Czech Republic, oversees the management of state property and the state budget independent (external) body - the Supreme Audit Office (SAO). This institution has no power of control over the management of local governments or public entities. The issue of extension of SAO competencies is currently highly debated. This work is focused on the possible extension of the SAO competencies towards local government. Author compares and evaluates current opinions about possible amendments to the Constitution and the Law on the Supreme Audit Office towards control of local governments. Fears of the representatives of local government mainly concern the possible limitations of the constitutionally given right to self-government. SAO has no competency to impose remedies or somehow punish controlled entity. The SAO should ideally lead to the responsible management of entrusted funds in public sector. And not just in terms of legality,...
Detailed record
The control of the Supreme Audit Office over territorial self-governing units
 Humhalová, Barbora ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Different countries are at varying degrees centralized and need for their activity especially financial and personnel resources in conjunction with the well-defined management processes. In general, both at central and decentralized levels are managed entrusted funds. Therefore it is need in the public sector to set the functioning internal and external control mechanisms. In the Czech Republic, oversees the management of state property and the state budget independent (external) body - the Supreme Audit Office (SAO). This institution has no power of control over the management of local governments or public entities. The issue of extension of SAO competencies is currently highly debated. This work is focused on the possible extension of the SAO competencies towards local government. Author compares and evaluates current opinions about possible amendments to the Constitution and the Law on the Supreme Audit Office towards control of local governments. Fears of the representatives of local government mainly concern the possible limitations of the constitutionally given right to self-government. SAO has no competency to impose remedies or somehow punish controlled entity. The SAO should ideally lead to the responsible management of entrusted funds in public sector. And not just in terms of legality,...
Detailed record

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