Press Release – April 18, 2011
From June to December 2010, auditors from the Supreme Audit Office (SAO) were performing audit operation No. 10/13 – State property under the management of selected organisational units of the state under the Ministry of Interior that focus on archival science. Auditors focused on the accounting and acquisitions of long term tangible property and its management within the period 2008–2009. Auditors found insufficiencies, which included wrong procedures during acquisition, disposing, accounting, and inventory of the property.
As the administrator of the asset replacement programmes, the Ministry of Interior approved the investment programme aimed at the recovery of the former Augustinian monastery in Třeboň. To implement the programme, the Ministry allotted CZK 47 372 thousand from the state budget in 2008, in spite the known fact that there were 32 leased residential units in the property. The acquired property cannot be used for activities of the state regional archives as enacted by the law on archival science and record services without vacation of the residences and consequent reconstruction of the buildings.
In 2008 and 2009, the National Archives as well as most of the regional archives failed to show the necessary accuracy and integrity of the accounting of their long-term tangible properties. The final accounts failed to adhere to item definitions and transactions were often placed on accounts in the inappropriate accounting periods.
Some archives violated the Accounting Act when stock-taking the assets, primarily when failed to ascertain the actual asset balance. Auditors also found that the cadastre records do not correspond with the reality. The archives violated the law on public procurements in case of public procurements with total costs over CZK 15 million. Shortcomings were detected in the contracts of lease as the terms had not been laid in compliance with the law.
Among the audited bodies were the National Archives, the state regional archives in Prague, Třeboň, Plzeň, Litoměřice, Zámrsk, the Moravian terrene archives in Brno and in Opava.
The auditing operation was included into 2010 Audit Plan of the SAO. Rudolf Kufa, Member of the SAO Board, controlled the operation and prepared the audit conclusion as well.
Supreme Audit Office