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Supreme Audit Office of Czech Republic
Dvořáková, Barbora ; Matula, Miloš (advisor) ; Nováková, Jiřina (referee)
The thesis focuses on the Supreme Audit Office (SAO) - supreme control institution carrying out an external audit of the public administration in Czech Republic. First part of the thesis includes the basic concepts in the field of public administration. Second part is divided into five blocks, which analyze SAO´s position in public power, its scope and authority, organization, control and financial activities. Next part of the thesis introduces models of supreme control institutions used in France, Germany, Austria, Great Britain, Sweden and Slovakia. Those models are compared with Czech SAO at the end of the chapter. The fourth chapter is based on this comparison and introduces the conclusions and possible changes of Czech legislative framework.
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The Ombudsman and his relationship to the judicial power
Rybová, Lucie ; Matula, Miloš (advisor) ; Grospič, Jiří (referee)
The aim of the thesis is to characterize the institution of the Ombudsman, his place in the distribution of powers and, above all, to analyze its relationship to the judicial power. The thesis is divided into five parts, with the first three parts focused on the theoretical description of the institution of the Ombudsman and its role in the control system of public administration. The fourth part characterizes the institution of the Ombudsman, his place in the distribution of power and its relationship to the judicial power. The fifth part is focused specifically on the relationship of the Ombudsman and the courts. The institution of the Ombudsman has the duty to protect citizens against acts of authorities, which may be in conflict with the law, against their inactivity and against the behavior that does not conform to the principles of good governance and the principles of the rule of a democratic State. Unlike an Ombudsman, the courts only protect citizens against unlawful acts. The courts have the availability to render decisions which are enforceable by the State power. The relationship between the Ombudsman and judicial power is characterized by a high degree of independence.
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Supreme Audit Office -- the status and organization
Přidalová, Barbora ; Matula, Miloš (advisor) ; Topinka, Lukáš (referee)
This thesis focuses on the status and organization of the Supreme Audit Office (SAO), which carries out the external audit of public administration in the Czech Republic. For easier orientation in the area offers this work in the first part the theoretical foundation of control in public administration. At the beginning of the analysis is presented the historical development of the highest accounting controls in the territory of today's Czech Republic. In three analytic blocks are listed the findings, which were based on research resources, particularly in the area of constitutional, administrative and financial law and on the study of the legislation and professional publications. SAO status as an independent supervisory authority in the Czech legal system is examined in terms of its inclusion in the Constitution and further discussed is the scope SAO and its relation to local government. Linked to this is especially the current proposed change of the Constitution and the Law on the Supreme Audit Office, which is also reflected in the work. This work also introduces the issue of the status of the SAO in the system of public power. The relation of the Supreme Audit Office to other public authorities is partially analysed. Investigated are also the position and competences of authorities within the SAO. In a separate chapter, based on the analysis presented and evaluated, there are the conclusions and suggestions for possible modifications of the law de lege ferenda.
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