The Ministry of the Interior corrected material accounting errors, data of the annual accounts for 2021, which reflect the Ministry’s activities, are reliable
Press release on audit No 21/27 - 26 September 2022
The Supreme Audit Office has verified the 2021 closing account and accounting data of the Ministry of the Interior (MoI). The auditors also focused on the data submitted by the Ministry of the Interior for the evaluation of the implementation of the State budget. The audit revealed that the closing account of the MoI was free from material misstatements. Similarly, in the data submitted by the Ministry of the Interior for the evaluation of the implementation of the State budget for 2021, the auditors did not find any misstatements; therefore, according to the SAO, these data are reliable.
The audit started during the open accounting year 2021. The Ministry of the Interior was thus able to correct on an ongoing basis the shortcomings identified by the auditors. The value of the corrected accounting entries amounted to CZK 915.3 million. The Ministry then prepared the annual accounts, which, however, contained other misstatements related to the data reported for 2020. However, the Ministry of the Interior corrected these misstatements and prepared new annual accounts. Following the corrections made, the MoI’s accounts were, according to the SAO, kept in accordance with the legislation. Misstatements amounting to CZK 13.9 million, which were not corrected by the MoI, did not have a material impact on the annual accounts. Thus, according to the SAO, the data in the annual accounts, which reflect the activities of the Ministry of the Interior, give a true and fair view of the subject-matter of the accounts.
The auditors also examined how the MoI corrected the shortcomings found during the previous audit. They found that the MoI had fully implemented all 20 measures imposed on it by the Czech Government in 2016.
Reliability of the annual accounts in the data for the activity of the Ministry of the Interior after accounting corrections have been made
Communication Department
Supreme Audit Office