The Supreme Audit Office of the Czech Republic (Czech: Nejvyšší kontrolní úřad) – alternately known in English as the Supreme Control Office of the Czech Republic – is a "unique, independent constitutional entity to supervise the management of the state property and the state budget."
It was a part of the original form of the Constitution of the Czech Republic, created by Article 97 of that document on 1 January 1993. However, because the constitution left all of the details of the operation of the office up to future legislation, it was not until Act 166/1993 came into effect on 1 July 1993 that the office could in practice be formed.
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