Ing.Katarína Sýkorová, PhD.
The position of the supervisor:
Municipalities have an obligation to the supervisor required by law no. 369/1990 Coll. on Municipalities, as amended. The chief supervisor is elected and recalled by the municipal council. He/her is an employee of the municipality. Control activities carried out independently and impartially in accordance with the basic rules of inspection activities in accordance with special regulations.
The extent of audit activities:
Control activities shall mean:
1. The review of legality, efficiency, economy and effectiveness in the management and disposal of municipal property
2. Control of revenue, expenditure and financial operations of municipalities
3. Control of complaints and petitions
4. Control observance of laws and regulations, including regulations of the village
5. The control over implementation of decisions of the municipal council
6. monitoring compliance with internal regulations of the village
7. Check other tasks stipulated by special regulations.
Control activities shall be subject to:
1. The municipal office
2. budgetary and contributory organizations established by the municipality
The role of the supervisor:
1. inspecting the extent of audit activities
2. make municipal council every six months the plan of auditing activities
3. draw up expert opinions on the draft municipal budget and the draft final account of the municipality prior to its approval by the local council
4. submit a report on the results of checks by the municipal council at its next meeting
5. submit to the City Council at least once a year on inspection activities, within 60 days after the end of the calendar year
6. cooperation with state authorities on dealing with the management of funds allocated to the city from the state budget
7. shall carry out an inspection if so requested by the municipal council.