The information from the National Sports Agency's accounts and budget for 2024 is reliable. The closing account did not contain some key information
PRESS RELEASE ON AUDIT NO 24/22 – 16 February 2026
The Supreme Audit Office (SAO) reviewed the data in the closing account, accounting, and financial statements of the National Sports Agency (NSA) for 2024. The auditors also focused on the data submitted by the NSA for the evaluation of the state budget implementation. The NSA's closing account did not contain important information on the fulfilment of the principles of economy, efficiency, and effectiveness in subsidy programmes, nor did it contain information on the fulfilment of objectives and the development of national investment programmes in the field of sports.
In 2024, the NSA provided subsidies amounting to CZK 8.1 billion to support sport, national sports teams, and the implementation of national sports policy. Given the volume of funds provided, the absence of key information reduces the informative value of the closing account.
The audit was conducted during the 2024 accounting period. The NSA therefore had the opportunity to correct the shortcomings identified by the auditors. If the corrections had not been made, these shortcomings would have had a material impact on the financial statements in the amount of CZK 912 million and on the data for evaluating the implementation of the state budget in the amount of CZK 1,431 million. After making the corrections, the NSA compiled financial statements which, according to the SAO, give a true and fair view of the subject of the accounting. The data for evaluating the implementation of the state budget are also reliable, according to the SAO.
The auditors found that the NSA violated budgetary rules when, for example, it did not transfer state budget revenues to the state budget and instead left them in a foreign funds account. According to the SAO, these are facts indicating a violation of budgetary discipline in the amount of CZK 3.5 million.
The auditors also found that the NSA had not concluded lease agreements for all the land it was responsible for managing, which meant that other entities were using it without legal grounds and free of charge.
As of the end date of the audit, the NSA's internal control system did not have any material shortcomings in the areas examined.
Communication Department
Supreme Audit Office