Opinion on the state budget
The Supreme Audit Office issues its opinion on the report on the implementation of the state budget and on the draft of the state final account of the Czech Republic for the respective year. In the opinion on the state budget implementation, the SAO – as an independent auditor – informs how the state administered the state budget in the first six months of the respective year.
In its opinion on the draft state final account of the Czech Republic, the SAO evaluates the development of the economic situation in the country and results of the state´s financial management in the given year. It also scrutinizes whether the draft of the state final account contains all obligatory information and whether there were made no mistakes during drawing up the draft. The SAO bases its opinion on results of its audits and analyses. The SAO submits its opinion on the draft of the state final account to the Chamber of Deputies within four months since when such a draft has been submitted by the government to the Chamber of Deputies.