During the audit operation No. 23/30, which we are summarizing today, the SAO auditors returned to four previous audits* in the Ministry of Defence (MoD) and examined how the Ministry corrected the deficiencies identified then. The auditors found that of the 11 measures selected, four were not implemented at all and two were only partially implemented.
For example, the Ministry has not yet introduced a system for ordering and distributing equipment that would simplify and speed up its issue to all members of the army; it has not even purchased sufficient stocks of certain types of equipment. Furthermore, it has not implemented the specified serviceability of tanks and has not ensured an adequate supply of spare parts for their repair. The renovation and modernisation of military sites is not proceeding as planned and there is a risk that the MoD will not be able to build facilities for the military equipment it is purchasing.
According to the auditors, the lack of implementation of the measures has a negative impact on the effectiveness, economy and efficiency of spending. The SAO also found shortcomings and risks in areas where the measures were implemented.
For example. army equipment the original check no. 18/17 showed that the funds spent on providing army equipment did not correspond to the needs of the army and due to low stockpiles the MoD had to regulate the issue of equipment. The system of distribution of equipment was also outdated. It has now become apparent that although the MoD has gradually increased the budget for the acquisition of equipment, it has not purchased equipment stocks corresponding to the increased amount. Almost CZK 1.4 billion remained unused. For example, the auditors found out from the inventory overview that the Ministry was still completely lacking 19 % equipment items such as summer boots, reflective jackets, fireproof winter overalls, emergency vests, etc.
Other measures included the launch of the system electronic ordering of equipment in 2022. It was to be followed up by a mail-order project. The SAO found that although the MoD has created an ordering system, it will be in trial operation until March 2025. As of April this year, 58 % members of the Army of the Czech Republic had access data for logging into the system. The objective that the ordering system should be used by all members of the Army and that the issue of equipment should be easier and faster had not been met at the time of the completion of the audit No 23/30. As the MoD postponed the follow-up project of the mail order service at the same time, the SAO assessed the funds used for the establishment of the electronic ordering system as not having been spent efficiently.
During inspection no. 19/13concerning armored vehicles, The SAO found, among other things, that the Ministry of Defence did not sufficiently ensure the repair and maintenance of this equipment, did not ensure the supply of spare parts and thus did not ensure sufficient operability of the tanks. The SAO's current audit showed that although the MoD has slightly strengthened its own repair capacities, it has not implemented major projects to increase the cost-effectiveness of funds allocated for maintenance and repair of equipment. The construction of a multifunctional hall in Jaroměř, which is to be used for complex repairs of both established and newly introduced military equipment, has been postponed by seven years until 2032. And what about spare parts and the operability of tanks? The MoD has not met the stipulated serviceability of tanks and has not ensured sufficient stock of spare parts. During the audit period 2019 to 2023, it did not enter into any separate contract for the supply of spare parts needed for tank repairs within its own repair capacity.
Current findings of the SAO on audit operation no. 18/02, which examined the 2018 immovable property intended for the needs of the Army of the Czech Republic, indicate significant deficiencies in meeting objectives related to the development and maintenance of real property. In particular, the renovation and modernisation of 11 prioritised military sites is not proceeding according to the time and financial plan. The MoD has so far invested approximately CZK 2 billion in the first phase of modernisation and renovation of the sites, which is only 14.5 % out of the planned CZK 14 billion. And as investment actions are postponed in time, the SAO believes that the condition of the properties is likely to deteriorate further, with additional expenditure on their restoration and modernisation, and therefore wasteful spending. For example, the SAO found a significant risk that the MoD would not have time to build garages and related technology for newly purchased guns. Although the first guns are due to be delivered in 2026, no modernisation or related construction was under way at the site designated for their deployment at the time of the audit.
nku.cz/ gnews - RoZ
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