Diagnostic and educational institutes and schools for children with physical disabilities managed without serious errors
PRESS RELEASE on Audit No. 13/20 – February 24, 2014
The Supreme Audit Office (SAO) performed an audit of six allowance organisations and their management within years 2011 and 2012. The allowance organisations, which were founded by the Ministry of Education, provide education to children with as well as without physical disabilities. The audit aimed at properties worth CZK 765.4 million in total and management with funds in the amount of CZK 87.6 million.
Auditors scrutinized whether the organisations kept accounting in compliance with legal regulations and focused on their management with properties. The audit did not reveal any uneconomical or purposeless utilisation of the audited funds.
Some shortcomings were revealed in the area of accounting at the organisations and that is why it could not be evaluated as correct, complete, and conclusive. For example, Middle School, Elementary School, and Kindergarten for Hearing-impaired in Olomouc incorrectly accounted for CZK 626,000 (spent on a water-piping reconstruction) on the long-term asset account instead of the maintenance account. Several minor errors were found in the records, evidence, and inventory of properties.
Auditors also scrutinized so-called “other activities” of the allowance organisations, which mostly included renting of commercial premises, and providing catering services and accommodation. The above mentioned school in Olomouc violated the Trade Licensing Act when provided accommodation without registering at the respective licensing authority.
During the auditing operation, auditors made a comparison of average annual costs of the care for one child at the individual allowance organisation in 2010 and 2012. It was revealed that the costs either were in the standstill or decreased. Costs of the care for one child with individual audited organisations fluctuated between CZK 165,000 and CZK 449,000.
Communication Department
Supreme Audit Office