Non-corrupt and professional public administration
— #68 Outreach of the Supreme Audit Authority (all public institutions and companies serving public interest)
The competence of the Supreme Audit Authority allows it to control not only state finances and finances of state companies, but also finances of municipalities, regions and companies owned by the state, regions by municipalities
If the competence of the Supreme Audit Authority included not only the control of efficiency of financial management of the state and state enterprises, but also efficiency of financial management of regions and municipalities, including enterprises owned by these regions and municipalities, it would be possible to ensure that no area of management of public funds would not escape expert control.
Sources:
- Art. 9 (2) of the United Nations Convention against Corruption, 14 December 2005
- Lima declaration , INTOSAI, 1977, Section 18 (3)
- Czech Government Anti-corruption Conception for years 2015 - 2017, chap. 2.1.3., p. 6
- Czech Government Anti-corruption Action Plan for 2015, chap. 3, p. 14
- Public Money and Corruption Risks – A Comparative Analysis, Frank Bold, 2013, p. 83
- REST. Extension of supervisory powers of the Supreme Control Authority, Reconstruction of the State [online], 2013, principles 1 and 3
- Business corporations controlled by the state and municipalities: Do they need stricter rules, Environmental Law Services and Centre for Applied Economy of the Institute of Economic Studies (Charles University in Prague),5 November 2011, chap. 3, point 2
- Bouda, P., Boudal, J., Fadrný, M., Public control of commercial companies owed by state and municipalities, Analysis and recommendations for extension of competence of the Supreme Control Authority, Ekologický právní servis, Brno, 2011, p. 34 - 38
- Vondráček, O., Havrda, M., 21 recipes – Anti-corruption cookbook, Recipe 11: Control of management of public funds, December 2013
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Justification and sources