Tasks of the State Court of Auditors
(1) The Court of Auditors’ examinations include arithmetical correctness, compliance with existing provisions as well as thriftiness, cost-effectiveness and expediency. It does not cover decisions of the State Parliament on the administration of public funds.
(2) It is incumbent upon the State Court of Auditors to examine the financial administration of:
a) the State,
b) endowments, institutions and funds administered by State authorities,
c) enterprises where the State is either the sole participant or holds at least fifty per cent of the share together with other legal entities falling within the competence of the Court of Auditors; the competence of the State Court of Auditors extends also to enterprises of any other category to which the conditions of this paragraph are applicable,
d) Enterprises and institutions which are entrusted with the administration of State assets or enterprises and institutions for which the State is liable in case of losses,
e) Corporations under public law using State funds, with the exception of the municipalities.
(3) If an enterprise or institution has been guaranteed support from the State funds or has been paid a reimbursement or fees for services which the enterprise or institution has provided for a third party in the public interest, the State Court of Auditors can examine that these funds were used in the way specified, if the State has reserved this scrutiny right for itself in the contract. In such a case, the Court can examine the entire financial administration of the enterprise or the institution if the State has reserved the right to scrutinise to this extent in the contract.
(4) Bodies thus examined have to provide the State Court of Auditors, upon request, with all information, to submit the accounts, items of evidence and other, temporary, help and facilitate investigative actions. The examining authorities are entitled to contact these bodies directly.