Parliamentary control of Supreme Audit Institution in chosen EU Member States – Comparison and Recommendations for the Czech Republic

Implementing the budget of the Supreme Audit Institution (SAI) has recently become quite a serious problem in the Czech Republic. Thus this study focuses on parliamentary control of budget implemetation, and control of SAI budget implementation especially. First, it analyses the function of parliamentary control generally as it has already been elaborated in the existing theoretical literature and comparative studies. Then it focuses on parliamentary control of the SAI’s budget implementation in chosen EU member states. It compares the legislation (especially the Constitution and Acts on SAI) of individual countries and comes to the conclusion that in spite of significant differences in names, position, competencies and duties of the SAI in individual states, most SAIs have a relation of close responsibility to Parliament. The study also examines Czech legislation about the SAI and compares it with the Lima declaration and praxis in other EU member states. On the basis of this analysis, it strives to give some recommendations to improve Czech legislation and parliamentary control of SAI budget implementation.