Digital and Information Agency reported some of its assets incorrectly. Most of the other shortcomings were corrected during the audit
PRESS RELEASE ON AUDIT NO 25/17 – 10 August 2026
The Supreme Audit Office (SAO) reviewed the data in accounting, the financial statements and the final account of the Digital and Information Agency (DIA), as well as the information that the DIA had submitted for evaluation of state budget implementation for the year 2025. As the audit began during the 2025 fiscal year, it allowed the DIA to continuously rectify the identified shortcomings.
Thus, the DIA’s final account and the data it submitted for the evaluation of the state budget implementation are reliable in all material aspects. Since the DIA corrected a classification error in expenditures amounting to CZK 24.06 million during the audit, the error did not have a material impact on the reported data.
However, the SAO found that the DIA had incorrectly reported long-term intangible assets, amounting to CZK 105.97 million, in the “balance sheet”. These assets were reported as under development, even though they were already in use. Consequently, this error had a material impact on the financial statements and rendered the information in this area of the balance sheet unreliable. Nevertheless, according to the SAO, the financial statements present a true and fair view of DIA’s financial position in all other aspects.
At the same time, the auditors identified additional shortcomings in the DIA’s bookkeeping, amounting to CZK 5.2 billion, which would have had a material impact on the balances of items in the financial statements. The identified shortcomings were primarily related to incorrect accounting in the areas of investment transfers and off-balance sheet accounts. After being notified of this by the SAO, the DIA corrected these errors before preparing the 2025 financial statements and took measures to prevent their recurrence.
Furthermore, the SAO pointed out material shortcomings in the internal control system regarding the record-keeping of long-term intangible assets. Such shortcomings were primarily related to poor transfer of accounting information between organisational units and inadequate inventory management. Given that the DIA had not remedied these shortcomings by the end of the audit, its internal control system cannot be considered effective in this area. In contrast, shortcomings identified in accounting for investment transfers and off-balance sheet accounts of the DIA were corrected, and effective measures were implemented.
Communication Department
Supreme Audit Office