Source: https://www.global-regulation.com/translation/czech-republic/2033931/the-implementing-decree-to-the-act-on-financial-control.html
Timestamp: 2019-10-16 12:07:15
Document Index: 174264810

Matched Legal Cases: ['§ 2', '§ 11', '§ 2', '§ 26', '§ 10', '§ 18', '§ 4', '§ 9', '§ 26', '§ 22', '§ 22', '§ 44', '§ 53', '§ 54', '§ 54', '§ 45', '§ 45', '§ 52', '§ 30', '§ 30', '§ 30', '§ 28', '§ 28', '§ 28', '§ 31', '§ 17', '§ 17', '§ 11', '§ 2', '§ 4', '§ 3', '§ 2', '§ 7']

Machine Translation of "The Implementing Decree To The Act On Financial Control" (Czech Republic)
The Implementing Decree To The Act On Financial Control
Original Language Title: prováděcí vyhláška k zákonu o finanční kontrole
Read the untranslated law here: https://www.global-regulation.com/law/czech-republic/2033931/provdc-vyhlka-k-zkonu-o-finann-kontrole.html
of 28 June. June 2004,
implementing Act No. 320/2001 Coll., on financial control in the public
manage and on amendments to certain acts (the Act on financial control), as amended by
Act No. 309/2002 Coll., Act No. 320/2002 Coll. and Act No. 123/2003 Coll.
The Ministry of finance pursuant to section 33 of the Act provides for no 320/2001 Coll., on the
financial control in the public administration and on amendments to certain acts (the Act on
financial control), as amended by Act No. 309/2002 Coll., Act No. 320/2002
Coll. and Act No. 123/2003 Coll. (hereinafter the "Act") for more details about
control methods and control procedures and modifies the structure
the scope, procedure and deadlines for submission of reports on financial results
Further details about the control methods
(1) the control methods and their selection is used to ensure impartiality and
completeness of the information about whether and how to
and) public authority [section 2 (a)) of the Act], the head of the staff
and other staff shall carry out the tasks laid down and approved aims and objectives
b) controlled person [§ 2 b) of the Act] satisfies the requirements, which are
the subject of financial control.
(2) the choice of monitoring methods shall ensure that the information collected
of the facts forming the subject matter of financial control were
and relevant for a specific fixed) destinations [section 5 (b), (d)) of the Act] of this
(b)) reliable, in particular with regard to their source,
(c) sufficient for the documented) findings.
(1) the control method is applied to the knowledge of compliance
of the approved plans and objectives with the actual state of their performance in relation
to the activities and compliance with legislation and measures
adopted by the public authorities, within the limits of the law.
(2) compared with the Control method will examine whether deviations occur
among the findings about the management of a public authority,
legal or natural persons with public funds and information about
planning, preparation and implementation of financial or property transactions
(hereinafter referred to as "the operation"), included in their documentation, established
the registers and automated information systems, set out
financial, statistical, and other records, reports, messages, and other
the documentation kept under special legislation "^ 1") (hereinafter referred to as
the "documentation").
(3) documents of a public authority, legal or natural persons for
planning, preparation and implementation of operations are largely [§ 11
paragraph. 3 (b). (c)) of the Act], record [section 25, paragraph 2 (b), (c)) of the Act] and other
documents held under special legislation ^ 2).
(1) the control method of monitoring to determine whether
and) are created the conditions and procedures for efficient,
effective and efficient performance of the activities,
(b) the public authority), its managers and other employees
(2) the actual status is determined
and) the observation of processes and phenomena in the performance of the activity being audited,
(b)) by measuring performance values achieved activities investigated.
(3) on the course, time data, the results of the observation of processes and phenomena
in the performance of the activities and on the measurement of achieved values when
its performance provides a written, verbal and numerical or pictorial
or sound recordings. Evaluation of records will provide information about the status of
compliance and the accuracy of the procedures established for the economical, efficient, and
efficient performance of public administration.
(1) the control of the investigation and verification of the method to determine whether a
operations that have resulted in the achievement of the public revenues [section 2 (b), (h))
law], expending public expenditure [section 2 (b) (i)) of the Act] or other
transactions are carried out in accordance with the defined tasks and approved
the aims and objectives of a public authority, and whether the controlled persons laid down
(2) the facts found are compared with the conditions and procedures
laid down by the legislation and the measures adopted within the limits of these
legislation and assessed in terms of compliance with the criteria laid down for the
economical, effective and efficient performance of the activities being audited.
(1) the control method control calculations with mathematical operations
review and evaluate the recorded information about the activities of the
of a public authority, legal or natural persons.
(2) the findings obtained control calculations are compared in particular with
and reported in the documentation about) planned, prepared and
(b)) laid down in the legislation and the measures adopted within the limits of
(c)) laid down in the respective Czech technical standards ^ 3),
(d)) contained in the terms of the decision on the granting of public financial
support or contracts.
(1) the control method of analysis are examined and evaluated the variations in
values, for example, on the frequency or expense or time
operations, or at increased risk of irregularities in the management of
public funds, from the values that are common to similar operations
or their files if there is no difference compared to the satisfaction of values
documented. Also evaluates the potential consistency values contained
in the records of various types of documentation.
(2) when measuring the volume of resources and the need of public funds, and
the labour force in relation to the securing of the extent, quality and benefits
set tasks and goals and objectives approved by the public authority is
It's the analysis of, for example, cost minimisation, cost analysis, and
the benefits analysis of cost-effectiveness or cost-utility analysis.
(3) if there are criteria for evaluating aspects of the efficient, effective
and the efficient performance of public administration, established by the legislation, the Czech
technical standards, the head of the public authority to provide for
in advance (article 4, paragraph 2, of the Act). To fulfill this obligation, it
primarily a performance-oriented analytical method.
Further details concerning the control procedures
(1) in planning, preparation, implementation and subsequent screening
the transactions effected and when you review the adequacy and effectiveness
financial control system according to the selected control
the acts are arranged to collect methods, classification, evaluation and
documenting information in the control procedures.
(2) staff responsible for the performance of the financial control of gain and
collected papers, which are a source of information,
and the custom activities)
(b)) the documentation of the public authority, legal or natural person,
whose activity is verified,
(c)) from other sources, such as from a person who is required to interact
in the performance veřejnosprávní control or through the participation of
persons (section 16 of the Act).
(1) in the performance of preliminary veřejnosprávní checks (section 11 (1) and (2)
of the Act), the continuous veřejnosprávní checks (section 11, paragraph 3, of the Act), and
subsequent veřejnosprávní of control (section 11, paragraph 4, of the Act) shall be applied
the approval, evaluation and inspection operating procedures, or their
the combinations that
and organise and manage leading) the inspection authority [section 2 (b) (c)) of the Act]
According to the scope defined by law on financial control, special
by law or on the basis of this legislation,
(b)) to ensure that staff and other employees of the control
authority mandate the head of that authority.
(2) the persons referred to in paragraph 1 shall ensure, if necessary in the performance of
veřejnosprávní checks for a controlled person [§ 2 b) of the Act] on the
place the supporting documents for the planning, preparation and implementation of operations.
(3) in the internal control system of the public authority will apply when
and, ongoing) advance and subsequent management control (§ 26 and 27 of the Act)
the combination, which organizes, manages and ensures the head of a public
management by the management of executive structures of authority,
(b) the special combination of internal audit) audit and evaluation procedures
with an emphasis on the use of an objective analysis of the control methods
review and evaluation of the effectiveness of the internal control system
the public authority and regularity of the transactions ("audit
the procedures "), ensuring that the internal audit service (section 28 (1)
(1) in the planning, preparation and implementation of operations control
veřejnosprávní control procedures and management control will ensure
and systematic, coordinated) and early detection of operational, financial,
legal and other risks,
(b) evaluation of the findings of such) risks that may occur for certain
event, action or condition that compromises or make it impossible of performance
set out the tasks arising from approved plans and the objectives of the authority
public administration with subsequent adverse effects, which are
1. threat or injury to property, and the rights of the State or territorial
Government body,
2. violation of information security,
3. the wasteful use of resources, in the performance of inefficient or
neúčelných activities in the failure or delay of performance laid down in the
tasks, or in non-compliance with their desired quality,
4. the damage to the reputation of a public authority,
(c) the supporting documents for the production of the recommendation) to take appropriate
measures to eliminate or mitigate identified risks.
(2) the audit procedures will ensure
and) independent and objective examination, whether they are
1. operational, financial, legal and other risks relating to the activities of the
the public authority investigated and evaluated,
2. accepted and appropriate measures for their elimination or
to mitigate this,
(b) informing the management body) of the public administration on the results of this
Approval procedures carried out in the scope of management control
the principal operation [section 26 (1) (a)) of the Act], the budget Manager [section 26
paragraph. 1 (b). (b)) of the Act] and the Chief Accountant [section 26 (1) (b) (c))
law] will ensure that the preliminary inspection of the operation
and) before taking the legal act of a public authority, the
claim this authority on public income or other benefits (hereinafter referred to as
"claim"), or the obligation of the authority for public expenditure or other
(hereinafter referred to as "commitment"),
(b)) when the claim or liability.
(1) a preliminary check in the management of public revenue before the creation of the claim
the public authority shall ensure that within its remit the principal operations.
(2) the originator's approval procedure, the operation will test
and the compliance of the upcoming operation) defined tasks and approved
the aims and objectives of the public authority
(b)) the correctness of the operation [section 2 (b). l) of the Act], in particular in relation to the
1. compliance with laws, regulations and measures taken by public authorities
administration within the limits of such legislation,
2. compliance with the criteria laid down for the economical, efficient and effective
the performance of the public administration,
(c)) the adoption of measures to avoid or mitigate operational, financial,
legal and other risks in the implementation of the upcoming
the operation may occur,
(d) support the upcoming substantive operations) with the correct and complete documentation.
(1) a preliminary check in the management of public revenue after the occurrence of the claim
the public authority shall ensure that within its remit the principal operations and
the Chief Accountant.
(2) the originator's approval procedure operation accuracy determination
of the debtor, the amount and maturity of the resulting claim of the public authority.
(3) the principal operations will issue an instruction to the fulfilment of the public revenue of the stored
your signature and forwards it with evidence of the claim of a public authority
the principal accounting officer for the adoption of a specific income or to provide
recovery of a claim.
(4) the approval procedure by the accounting officer shall examine the
and the signature of the originator) compliance operations in order to carry out public revenue with
the signature specified in the signature specimen,
(b) the accuracy of the determination of the debtor) of the amount and maturity of the claim resulting from the authority
public administration with the information in the instruction issued for the performance of public revenue,
(c)) other facts relating to the implementation of such operations as accounting
case under special legislation for the accounting authority
public administration ^ 4), related financial risk when it is
the implementation may occur, including the adoption of any measures to
their elimination or mitigation.
(5) if the Court finds the Chief Accountant during that inspection deficiencies,
the approval procedure and shall announce his findings in writing to the originator indicating the
reasons and be accompanied by the additional eligibility documents.
(6) if the master does the accounting deficiencies, it passes the guideline for the implementation of
public revenue confirmed his signature to ensure the selection of a specific
income in the amount of the entitlement; performance may be disposable in the amount of
of the total amount, or up to a few elements.
(1) a preliminary check in the management of public spending before the creation of
the obligation of a public authority shall ensure in its scope of the principal
operations and budget Manager.
and the need for the upcoming) operations to ensure the set tasks and
of the approved plans and the objectives of a public authority,
(b)) the correctness of the operation [section 2 (b). l) of the Act], in particular in relation to the compliance with the
1. legislation and measures adopted by the public authorities in the
the limits of this legislation,
2. the criteria established for the economical, efficient and effective performance
3. the procedure and conditions established for the award of public contracts,
(3) if the audit referred to in paragraph 2, the procedure is complete, the principal operations
confirm by signing a written basis for the preparation of the undertaking and shall forward it to the
prior checking by the budget Manager.
(4) the administrator of the budget approval procedure to ensure that the forthcoming
and has been validated by the originator) operations in the scope of its permission to this
of the Act and that his signature on the substrate to the upcoming operation agrees with the
(b)) is in line with the approved public spending, programs, projects,
concluded treaties or other decisions on the management of public
c) corresponds to the rules laid down by specific legislation for
financing of the activities of a public authority ^ 5),
(d)) was examined in the context of budgetary risks, which
its implementation may occur, particularly in connection with the impact
the implementation of operations on the source of financing the activities of the public
management of applicable in the relevant budget period and with the need to
ensure the resources for funding the activities of this body in the follow-up
budget period, and whether the measures have been established to eliminate or
(5) if the Court finds the budget Manager during that inspection the upcoming
operation shortcomings, the approval procedure and shall report its findings
the principal, in writing, stating the reasons for the operation and, where appropriate, be accompanied by the additional
(6) If for the upcoming operation budget manager shall, in accordance
with legislation or measures adopted by the public authorities in the
the limits of the legislation limiting conditions, list them in writing.
(7) if the administrator Finds budget deficiencies, returns his signature
confirmed for the upcoming operation. Signature manager
the budget, possibly with attached the documentary constraints is
for the purposes of the financial management of a proof of inspection to ensure the financial
coverage of the upcoming commitment in the proposed amount and the estimated date
the implementation of a particular creditor (hereinafter referred to as "individual promise").
(8) where appropriate to ensure operational needs arising from
normal, regular activities of a public authority that is required to
ensure operationally, the originator may refer to the Operations Manager
the budget proposal on the control to ensure the financial coverage of the anticipated
operations and related obligations, the creditor and the amount of which is not
(9) the signature of the budget Manager on the design of the originator of the operation referred to in paragraph 8
for the purposes of the financial management of the proof of the inspection to ensure
the financial envelope foreseen in the commitments it set out limit
public spending and the specified period (hereinafter referred to as "limited promise").
(10) the budget Manager passes the limited promise of the originator and its operation
a copy of the principal accounting officer shall transmit at the same time.
(11) if the deficiencies referred to in paragraph 5 or resolved
the constraint Manager budget referred to in paragraph 6, is made by the legal
Act, where applicable, resulting from a commitment by a public body is executed without
preliminary checks (article 26, paragraph 5, of the Act).
(1) a preliminary check in the management of public expenditure after the establishment of the undertaking
and the accuracy of the determination of the creditor) amount and maturity resulting from the obligation
of a public authority,
(b) the amount of the commitment) compliance with individual promise or limited
(3) the principal operations will issue an instruction to the performance of public expenditure, bearing the
your signature and forwards it with evidence of the liability of a public authority
principal accounting officer to ensure payment. The instruction shall also be indicated whether
This is the individual or limited promise of promise.
and the signature of the originator) compliance operations in order to ensure payment with
(b) the data of the creditor) compliance, the amount and maturity of the resulting from the commitment authority
public administration with the information in the instruction issued to ensure payment, which is
This body shall be liable to pay to the creditor,
(c)) as indicated on the order, whether it is about the operation with individual
the promise of or limited promise
d) compliance instruction to ensure payment operations with limited
a promise for a specified and limited period,
e) other facts relating to the implementation of such operations as accounting
public administration ^ 4), related financial risks that may
in particular, occur in relation to the involvement of foreign resources, backups,
management of funds and the adoption of any measures for their elimination
or mitigation.
the approval procedure and shall announce his findings in writing to the principal operations
operations within the limited promise of budget administrators also, under
(6) if the Chief Accountant during that inspection, in preparing
the operation was not performed ex ante control by the administrator of the budget, it shall notify the
in writing to the head of a public body that receives the action to
an examination of this uncontrolled operations and to secure the proper administration of
preliminary checks (article 26, paragraph 5, of the Act),
(7) the Chief Accountant Finds deficiencies, it passes the command to the payment
confirmed by his signature to ensure payment in the amount of the obligation;
a single payment can be in the amount of the total amount due, or
decomposed into several partial payments.
(8) if the deficiencies referred to in paragraphs 5 and 6, the payment is
carried out without preliminary checks (article 26, paragraph 5, of the Act).
If the budget Manager and the Chief Accountant, the only
the employee (section 26, paragraph 3, of the Act), the administrator shall ensure that the approval procedures
budget by the accounting officer subject to their continuity.
(1) when you use the technical resources, media and software
facilities in the approval procedures can be connected to a data report on the
a preliminary inspection of the forthcoming claim or liability of a public
the Administration, or on the instruction of the fulfilment of the public revenue or on the
implementation of the electronic signature in public spending, according to a special legal
prescription ^ 6).
(2) the measures taken by the head of the public authority to provide more
fixing permissions), duties and responsibilities of executive employees
in the public authority to attach an electronic signature when the
the approval of operations,
(b) determining the liability of individual persons) for the content of a data message, to
that have been referred to the signatures attached,
(c) the archiving of data messages) on the preparation of the operation,
(d) security subsequent availability) data messages for review.
Preliminary veřejnosprávní the control of upcoming operations, concerning the
other public authorities or applicants for public financial support,
Similarly, the head of the inspection authority shall ensure, in accordance with § 10 to 16
through approval procedures carried out by the entrusted
(1) the operating procedures governing checks will ensure ongoing review
completeness and accuracy of the operations. These procedures include inspection
techniques in examining their relevant documentation and compilation
set financial, statistical, and other statements, reports and messages.
(2) the operating procedures are used to monitor and to guide the
the various operational and financial functions, deriving from the
the activities carried out by the competent authority by the managing Executive structures
public administration and their interrelations in the process of direct implementation
operations, from
and the claim or obligation) until the time of their being performed
work, the fulfilment of the delivery of goods or services in quantity and quality, you need to
the final settlement of the claim or obligation,
(b)) the transfer documents for its implementation the Chief Accountant until the time
the expense report total amount paid of public revenue to meet
the total claims arising out of a claim by a public authority or
the total amount paid by the public expenditure, resulting from a commitment
This body and the cash register and post any revenue or
payments necessary to the satisfaction of the claim or liability in
the accounts kept by the public authority under a special legal
prescription ^ 4).
(3) if there is no selection of the public revenue, or if it is made in
incomplete amount of its due date, the accounting officer shall inform the
the principal operation without undue delay on the adoption of measures aimed at
to meet the obligations of the debtor.
Operating procedures will ensure the continuous or periodic verification
and compliance with operating procedures laid down) inside of the public
a separate administration for the performance of activities in the process of direct implementation
operations and processing in accounting in order to minimise
operational, financial, legal and other risks,
b) performance provided for measures to ensure the protection and safety of persons and
When the management of public funds and the management of these resources
including protection from damage, destruction, loss, theft
(c) timeliness and accuracy of execution of) a record of all carried out
operations and controls of the institution in the established information systems
(d)) the functioning of the system within the public authority for the early
transmission of information to the competent head of the staff, if required
the need to direct the process of direct implementation of the operation or
activities, such as the emergence of new risks associated with the change
economic, legal, and operational and other conditions [article 11, paragraph 3
(a). (b)) and section 27 para. 2 of the Act],
e) fulfilment of the measures taken to remedy the shortcomings noted, in particular,
those whose goal is to timely detect and prevent the implementation of the
wasteful, inefficient and neúčelných operations or operations that
are in conflict with the law.
In order to achieve greater efficiency in the follow-up of, in particular, to eliminate or
mitigation of operational, financial, legal and other risks and to ensure the
protection of persons and property, shall be used in the operational procedures of the technical
resources, equipment and software, for example, mechanisms to
the deterioration of contents of safes, indicators of authenticity of money
sensors, security and camera systems.
Continuous direct control of operations veřejnosprávní
in respect of other public authorities, or recipients of public financial
support the head of the inspection authority, by analogy, according to § 18 to 20
through operational procedures to be performed by authorized
Evaluation procedures include systematically arranged acts for screening and
evaluation findings about the facts, collected and documented
as a rule, operating and maintenance procedures for the management of control or
veřejnosprávní control. Always apply when
and assessment of data on the effected) operations that are contained in the
established information systems, within the set of financial,
statistical and other records, reports and messages
(b)) of comparing these data with approved public revenues and public
(c) analysing the results obtained) in relation to the fulfilment of the tasks laid down
and the approved plans and the objectives of the public authority and to the needs of its
management in the next period.
Through the evaluation procedures are used, time and material
financial information on the management of a public authority in ensuring
set tasks and goals and objectives approved for the coordination and
the streamlining of the
and other activities) of its period, for example, in cases where a
the need for this body delivering unsecured claims on public expenditure,
you need to ensure the efficient implementation of the above all other
tasks or slide or one of the other restrictions, less urgent
(b) preparation and implementation of operations) in order to achieve optimal
the relationship between the economy, effectiveness and efficiency of these operations and
the cost of the activities carried out by them,
(c)) financial management and control in the
1. the organisation of the management of executive structures to perform the allocated tasks
in order to achieve greater cost-effectiveness, efficiency, and effectiveness of performance
2. the management of public resources, for example in connection with
provision of public financial support or in the use of things
property rights and other assets of a public authority
including the provision of care for their conservation and protection against unauthorized
3. adoption of a system of measures that aim to prevent it, and in a timely manner
detecting incorrect operation and their causes [section 5 (b), (e)) of the Act].
(1) the review procedures shall apply when a subsequent inspection and veřejnosprávní
Similarly, in the subsequent management control of correctness of selected operations.
Include operations for screening, examination and evaluation of all the data in the
established registers and automated information systems of authority
public administration or public financial aid recipient, which
or to meet the purpose and stated conditions of use of this support is
(2) in collecting data for a sample of operations selected shall apply
nestatistického method or the statistical data from the file selection
all the operations carried out in the time interval in which the
the accuracy of these operations inspected, investigated and evaluated.
(3) the Revision procedures are among a sample of operations selected shall examine and evaluate
the grounds for the management of public resources when
provision of set tasks and goals and objectives approved by the authority
public administration (section 11, paragraph 4, of the Act).
Subsequent veřejnosprávní review the adequacy and effectiveness of systems
financial controls established by the public authorities (article 11, paragraph 5,
of the Act), will ensure that audit procedures, usually supplemented by the acts of the
of the evaluation procedures. When applying these control procedures are
make use of the audit procedures of the selected sample of transactions.
(1) in setting specific goals and organize operations to audit
procedures to investigate the facts that are the subject of the veřejnosprávní
checks at the controlled persons on the spot, based on the information on the
and the nature of the tasks of public administration) provided by the controlled person,
(b)) sources of funding this activity,
c) legislation governing this activity controls
(d)) the risks associated with the implementation of the crucial task of ensuring
of the approved plans, programmes, projects or other decision
use of public funds controlled by the person whose
unintended consequences can be seen in particular in the
1. violations of the legislation on public procurement or
the measures adopted within the limits of the legislation,
2. failure to comply with the obligation to establish criteria in order to ensure the efficient,
effective and efficient public administration, or failure to comply with these
3. insufficient functioning of the controlled person recognition
risks related to the activities of this person and receiving insufficient
measures for their elimination or mitigation,
4. the lack of effectiveness of information systems to ensure timely
coordination and administration activities, for example in the preparation and
the implementation of the operations, the changes in the economic, legal, operational and
other conditions, the emergence of serious deficiencies in the activity and performance of the
(2) Revision procedures under an approved focus veřejnosprávní
checks on persons at the site shall ensure that the controlled
and Assembly and evaluation of information) that are relevant to the fulfilment of the
the specific objectives of this inspection,
b) documentation of inspection findings, including the acquisition of extracts or copies of
controlled documents of a person or other supporting documents, confirming this
(c) the drawing up of the Protocol on inspection) findings,
(d) introduction of a person with controlled) contents of the report referred to in subparagraph (c))
including a possible opposition in under a special legal
prescription ^ 7).
(3) the Audit procedures to ensure follow-up of performance also
the measures taken to remedy any identified deficiencies.
Audit procedures include systematic acts of internal audit
to an independent and objective review and evaluation of operations and
the internal control system of the public authority.
(1) a specific audit Program shall be drawn up on the basis of the annual plan
internal audit (section 30, paragraph 1, 3 and 5 of the Act).
(2) if the performance of a specific audit operatively placed outside an approved
annual plan (section 30 (6) of the Act), in particular in cases of suspected
the possible occurrence of unforeseen risks that could adversely
affect the operation of a public authority, or imminent
the findings of such risks, shall draw up a program of a specific audit in accordance with
(3) the employees of the internal audit service, the credentials of its performance (hereinafter referred to as
"internal auditors") in developing a program for financial performance
audits [section 28, paragraph 4 (a)) of the Act], the system audits [section 28 (4)
(a). (b)) of the Act], audits the performance of [section 28, paragraph 4 (b), (c)) of the Act] or
otherwise focused audits
and his knowledge of) verifies the activities provided by a public authority,
his organization, the heads of Department and other employees (hereinafter referred to as
"auditee") through the obtained and preliminary
evaluated information on
1. the specific function and the intended tasks of the audited entity in the
public administration (hereinafter referred to as the "audit activities") and of the place and the position of the
of the audited entity in the organizational structure of the internal and external
2. the economic and legal environment in which the audited activity
provided, in particular on the resources and development funding, approved
public revenues and public spending, legislation and
the measures taken within the limits of such legislation provided for
procedures, contracts, and other information relevant to the audited
3. the organizational structure, staffing and distribution of
responsibilities, duties and privileges of the audited entity within the
direct or functional subordination in the system of financial management
providing the management of public funds by a public
management in the implementation of operations to ensure the activities audited
4. systems of financial control, which activities are managed are audited
and controlled,
5. the main risks associated with the audited activities, which was
incorporated into the annual internal audit plan, and their significance
in relation to the realized or suspected changes which may have
impact on the audited activity and on any reassessment of specific objectives
(b) the objectives of the forthcoming) define a specific audit, which is
reaches the completion of the annual internal audit plan or complete tasks
in the specify the audit included operatively
(c)) shall determine the necessary information, which can be used to achieve specific
the objectives of the forthcoming audit, and that you will need to gather your own
activities or from the audited entity or from other sources,
(d)) shall be drawn up on the basis of the audit procedure
1. the chosen control methods to collect information that will be
you need to obtain to achieve the specific objectives of the forthcoming audit,
2. obtained and evaluated information on audited
3. assessment of the need for the expert opinions invited persons
4. evaluation of the implementation of the measures laid down in the previous audit,
in particular, building on previously identified deficiencies in that area,
e) shall draw up a programme audit, which always contains data on
1. the audited entity,
2. the focus of internal audit on financial audit, audit of, an audit
performance or otherwise focused audit,
3. audit start date and estimated time of its duration,
4. the composition of the audit team with the indication of the team leader,
5. the goals to be achieved, an audit
6. an examination of the effectiveness of the internal control system of the public
7. the definition of the potential risks associated with the audited activities,
8. the head of the internal audit service,
9. warning that any changes in the audit programme without delay, approve the
the head of the internal audit service.
When assessing the risks, developing audit procedures and
application is necessary to take special consideration of whether
and in the activities or audited) in connection with a criminal is not
offences, offences or other administrative offences
(b)) is in the internal operational and financial management of a public authority
implemented a system of prevention and early passing,
collecting and evaluating information on the facts that
suspected of having committed a crime, misdemeanor or other
the administrative offense,
(c)) the determination of the facts that give rise to suspicion of having committed
a crime, misdemeanor or another administrative offense, were taken
appropriate measures to detect, deter, or prevent its
dokonání and to ensure the protection of public funds with a view to
the prevention of the Commission of such activity [§ 4 (1) (b)) of the Act].
If the audit procedures checked the accuracy of the sample selected
operations proceed in collecting data about these operations in the
public administration, mutatis mutandis, in accordance with section 22.
(1) audit procedures also include actions to ensure
and working documentation, procurement) whose purpose is to demonstrate the progress of the
the audit, carried out by the identified information and drafts that
sufficiently convincing conclusions and recommendations
the proposed internal auditors the findings for each of the defined target
the audit, carried out by
(b) draw up a report on the findings) of the audit carried out and recommendations for
improving the quality of the internal control system, to prevent or
to mitigate the risks and to take action to remedy the shortcomings noted
(article 28, paragraph 3, of the Act); in case of suspicion of a criminal offence,
offence or other administrative offense internal audit service
shall inform, in writing, without undue delay, the head of the public authority
management while providing the relevant documents,
(c) consideration of the report and the proposed) recommendations for improving the quality of
the internal control system, to prevent or mitigate risks and
the adoption of measures to remedy any identified deficiencies with the head
the employee responsible for the management and control of the activity being audited,
including the connection of its opinion, before passing the message from
the audit carried out by the head of the public authority
(d) management audit file) into which are based
1. the working documentation, report on the findings of the audit carried out and
recommendations for improving the quality of the internal control system,
prevent or to mitigate the risks and to take measures to remedy the
the shortcomings identified, including attached opinions of Heads of
employees responsible for the management and control of the activity being audited,
2. all the drafts, which are important for accurate support
preparation, progress and outcome of the audit carried out, in particular the timetable for
the audit, its changes and the reasons for these changes, performance audit, credentials
the participation of invited persons such as expert witnesses and interpreters or experts,
progress diagrams, charts, questionnaires, tests performed file operations
or a selected sample of transactions, comparative table of material, time and
financial indicators of professional expertise, directly related to the
the audited activities and links to other documents that contain information
the results of the audit carried out by related, for example, to report on the
the results of checks of other supervisory bodies.
(2) the internal audit Department monitors the implementation of recommendations to improve the
the management of the operational and financial activities of a public authority, its
the adoption of measures to remedy the shortcomings noted that forward
the head of the public authority. Depending on the nature of these recommendations,
at least once a year, examines the actual state of the follow-up
implementation of these recommendations until their complete fulfilment. The need to
ensure follow-up taking into account when drawing up the annual
the internal audit plan.
The structure and scope of the reports on the results of financial controls, the procedure and
dates of their submission
(1) the annual report on the results of financial controls (hereinafter referred to as "the report")
and evaluation of the results of the General) financial controls provided by
by a public authority and the adequacy and effectiveness of the system introduced
financial control, including an overview of the inspection findings forwarded to the
further proceedings under special legislation (article 22, paragraph 4,
of the Act); the structure and scope of the general assessment shall be laid down in the annex
(b)) of the tables of data on the results of financial controls and the status of the selected
indicators for the purposes of evaluation of the adequacy and effectiveness
financial control systems, operated by a public authority; their
structure and scope are set out in annexes 2 to 5.
(2) the report shall be presented
and the chapter of the State budget) Manager, other organizational component of the State and
the State allowance organisation, for which the administrator chapter of the State
the budget did not replace the function of the internal audit service performance
veřejnosprávní checks, State Fund, other legal persons established to
performance of the tasks of public administration, special legislation and legal
person established on the basis of special legislation, which manages
with public funds [section 2 (a)) of the Act],
(b)), the capital of the region of Prague, a village and district of the capital city Prague
15 000 and more inhabitants, another village and Borough of the city of Prague,
which introduced the function of the internal audit service, an organization for
that the authority of the public administration, that is its founder,
did not replace the function of the internal audit service performance veřejnosprávní
control authority of the borough or urban district
If the city in its competence, established the present
(3) the annual report on the results of financial controls in summary form
(hereinafter referred to as "the report summarised") consists
and a brief assessment of the results) of management checks and the village and city
parts of the capital city of Prague with less than 15 000 inhabitants, has not implemented the
the function of the internal audit service, and a brief evaluation of the results
veřejnosprávních checks for organizations in their areas of competence
including an overview of the inspection findings forwarded to the next control
under special legislation; structure of the report summary
the range shall be determined in annex No 1b,
(b) the data from the table) the results of management checks and on the status of the selected
indicators of the completed checks on management of public funds, audits
and review of management undertaken by the public authority in other
the control authorities or by an auditor for the purposes of the evaluation of the adequacy and
effectiveness of the internal control system; its structure and scope of the
set out in annex 2,
(c)) from the table data on the results of the checks carried out veřejnosprávních
municipalities and urban parts of the city of Prague with less than 15 000 inhabitants,
has not implemented the function of internal audit for contribution organisations in
their competence and on the status of selected indicators for evaluation purposes
of these checks; its structure and scope are set out in annex No.
(4) the report shall be presented in summary form
and the municipality and district), the city of Prague with less than 15 000
the population has not implemented the function of internal audit, contribution
organization whose founder is the public authority, and authority
Governments city district or borough, if the statutory
the city in its competence, established the present a report in summary form,
(b)), the State of the State allowance organisation and
accountable local government unit or city district
the capital city of Prague, with 15 000 and more inhabitants, for which the administrator
the chapters of the State budget, local government unit or this city
part of the city of Prague has been replaced by the function of the internal audit service
performance veřejnosprávní control (section 29, paragraph 5, of the Act).
(5) the report or in summary form of the public authority
who is the provider of public financial support, it also includes the results of
veřejnosprávních the checks performed by the recipients to whom this support
(6) critical to the submission of the report or reports in summary form
the municipality or city district of the city of Prague is the number of inhabitants of this
of a public authority to 1. January of the year in which are held municipal
(1) the administrator shall submit a report to the chapter of the State budget, the County and the main
the city of Prague to the Treasury Department by the deadline of 6. be forwarded to the
the year in electronic form through the information system
financial control in the public administration (annual reports).
(2) the report to be submitted by the administrator chapter of the State budget,
It also includes the results of the financial controls contained in the reports and
summarised reports submitted by departments
State by State příspěvkovými organizations, State funds, in other
legal persons established to carry out the tasks of public administration special
legislation and legal persons established on the basis of a special
the legislation, which operate with public funds, in their
(3) the report to be submitted by the region and the capital city of Prague, also includes
the results of the financial controls contained in the reports or in reports
summarised submitted by established příspěvkovými
organisations, municipalities in the territorial jurisdiction of the County and City Chief
(4) the report or the report in summary form, to be submitted by the municipality and
the urban part of the city of Prague, also includes the results of the financial
controls contained in the reports or in reports in summary form
submitted by established organisations, and příspěvkovými
of the city as well as the results of the financial controls contained in the reports and
the reports summarised devolved authorities submitted its
boroughs or districts.
(5) the report or the report summarised presents
and the branch of the State) State allowance organisation, State
the Fund, other legal body established to carry out the tasks of public administration
special legislation and legal person established on the basis of
a special legal regulation, which operate with public funds, in
the scope of the chapter of the State budget administrator, Manager,
b) contributory Organization region, the capital city of Prague, the municipality or
the urban part of the city of Prague, a public authority, which is
their founder; If the statutory city under their competence
contributory organization has not laid down the obligation to submit a report or
a report in summary form, through the Government's
City District or borough,
(c)), a municipality in the territorial jurisdiction of the region the Regional Office; her message, or
the report summarised also includes the results of the financial controls it
set up organizations and also the results of the city
financial controls of the institutions of self-government its urban circuits or
urban areas (section 22 (3) of the Act),
(d)) the urban part of the city of Prague municipality of the capital city of Prague;
her message or message in summary form also includes the results of
financial controls established by it organizations.
(6) the report or the report presents in summary form the organizational
the State, the State allowance organisation, State Fund, other
legal person established to carry out the tasks of public administration, a special legal
Regulation and legal person established on the basis of specific legal
the regulation, which operate with public funds, the municipality and the city of
the city of Prague in the period to 15. in February of the following year
written copy or in electronic form through the
information system of financial control in the public administration (The annual
messages), according to the agreement with the State chapter of the administrator
budget or the relevant region or the city of Prague.
(7) region, the capital city of Prague, the village and the urban part of the city of Prague
organizes the process and presentation of dates and messages summary
the scope of the organizations under their jurisdiction, and the statutory
the city also for their districts or districts so as to
comply with the procedure and the date provided for in paragraphs 1 and 6.
(8) if the statutory city under their competence, established the contributory
Organization of the obligation to submit a message or message in summary form
through the authority of the Government of the borough or city his
a circuit city or municipal district of the city organizes the
These organizations process and deadlines submission of the reports and
the reports summarised so that it complied with the procedure and deadline
the municipality referred to in paragraph 7.
(9) if the last day falls the deadline for submission of the report or reports
In summary form referred to in paragraphs 1 and 6 on a Saturday, Sunday or
State-recognised holiday, the last day of the period closest to the following
(10) If a report or report summarised contain classified
Indeed, the conditions must be met for its protection under specific
^ Law 8).
Public authorities shall indicate the financial control system, which ensures
financial control of their management, in accordance with this Decree
not later than 3 months from the effective date of its effectiveness. Failure to comply with this
the term can lead to risks referred to in § 9 para. 1 (b). (b)).
Cancellation and final provisions
Repeals the Decree No 64/2002 Coll., implementing Act No. 320/2001
Coll., on financial control in the public administration and on amendments to certain laws
(Act on financial control).
This Decree shall enter into force on 1 January 2000. in August 2004.
REPORT ON THE RESULTS OF FINANCIAL CONTROLS PER YEAR. ...
and chapters of the State budget) administrators,
(b)) other organizational units of the State (including the territorial financial authorities,
which are the accounting unit) and the State contributory Organization for which
Chapter administrator, State budget did not feature an internal Department
veřejnosprávní performance audit checks
(c)) State funds,
(d)), other legal persons established to carry out the tasks of public administration special
the legislation, which operate with public funds,
e) region, the capital city of Prague, the statutory city, other municipalities and urban
parts of the capital city of Prague with 15 000 and more inhabitants, other municipalities and
the urban part of the city of Prague, which introduced the function of Department
f) contributory Organization for which the territorial Government unit or
the urban part of the city of Prague, had helped IAS functionality
g) devolved authorities boroughs or districts, if
them in the city of its authority established to submit a report.
The data in the column ' pointer ' in annexes 2 to 5 States uniformly
According to the State to 31.12. the assessed year.
Summary evaluation of the results of financial controls provided by the authority
public administration and the adequacy and effectiveness of the established system of financial
1. evaluation of the results of the management of control pursuant to § 26 and 27 of the law on
financial control (annex # 2), the results of the internal audit under section 28
and 29 of the law on financial control (annex No. 3) and the adequacy and
the effectiveness of the internal control system within the meaning of section 25 of the Act on
and creation of conditions for a favourable) control environment in the public authority
the Administration, for example, the existence of clear instructions and training for all
employee in connection with the concept, goals, objectives, specific tasks and
procedures in the structure and activities of a public authority in relation to the
the application of the code of ethics of employees in public administration (annex to
resolution of the Government No. 270/2001),
(b) the functioning of the system of determining the severity of) the risks associated with
ensuring the set tasks and approved the objectives of the public authority
including the risks associated with the impact of the external environment on activity of this
authority, for example, the risks associated with wasteful, inefficient and
trembling use of financial, human and technical resources, including
(c) the responsibility of the respective heads of organization) and other
employees of a public authority, notably with their
a clear definition, in particular the delegation of responsibility and
a clear separation of functions between employees who are involved in the
preparation and direct implementation of the operation and the impact of these
operations in the relevant filings for financial reporting purposes,
(d)) to ensure information functions in the framework of the system of financial control
established in the public authority, which are related to risk their
failure to provide timely and reliable information concerning the financial
control, for example, information on suspicion of intentional or negligent
the submission of false or incomplete information, which result in
violation of the rules for the use of public funds, or concealment
(e) continuous monitoring and) examining the financial system
checks introduced in the public authority including reviews,
f) progress in providing activities and approved the objectives of the
This authority including the implementation of the recommendations of the different types of internal
Audit (audit results including the exercises the brief characteristics
their contribution and the fact, when the recommendations of the internal audit service
passed to the head of the public authority was not taken into account, without
This Department has been informed of the reasons);
2. evaluation of the results of the checks carried out pursuant to § veřejnosprávních 7
paragraph. 2, 8, 9 and 11 of the law on financial control including an assessment
adequacy and effectiveness of the control system
and national resources) (annex No. 4),
(b)) of foreign resources (Appendix 5);
Part I, section 2. processed only by the public authorities, which, as
supervisory authorities ensure the veřejnosprávní control in controlled
persons within its jurisdiction,
the territorial financial authorities in part I, point 2. the figures indicate the number of
veřejnosprávních inspection completed under section 15 of the Act, the total amount of
improperly used and seized funds controlled by persons in the
their findings and of the total volume of tax and other shortcomings with
distribution according to types of controlled entities (OSS, TSU, AFTER,
the business community, other);
3. the indication of the main shortcomings in the critical period
way negatively affected the activity of a public authority, including
brief characteristics of their causes; for such defects and the causes
to mark the event, an act or a condition that can significantly compromise the
or prevent the performance of the crucial task of ensuring approved
the objectives of the public authority and cause a serious disturbance in the activities of the
because of the unreasonable tolerance to the key risks and non-compliance
requirements to ensure the proper management and control of the management of public
resources for example,
and) procedure that is inconsistent with the generally binding rules for entering
(b) violations of the internationally recognized principle of) financial management and
control of public finances, consisting in the creation of conditions that
prevent control all activities in the approval process, processing,
registration and control operations by one person,
(c)) access to the unregulated use of public funds to the General
or a special mandate and careless approach to carry out continuous creation
conditions to avoid the use of public funds and nehospodárného
the performance of inefficient or neúčelných activities in ensuring performance
d) inability to substantiate the public funds, which are
as a rule, unauthorized modification in the records or documents, the erroneous
recording or nezaznamenání accounting cases, at a considerable rate
errors in accounting and other filings, in non-compliance with the reasonable deadlines and
established procedures of the actual state of public funds inventory
including the inconsistency and delays the settlement of the irregularities detected, the
e) unwanted actions intended to influence workers engaged
financial control, that threaten or prevent its objective performance
within the meaning of section 5 of the Act on financial control;
3. information about financial controls carried out by the renowned
international treaties by which the Czech Republic is bound and on their
the results provided by international organisations, on the basis of their
request (section 24, paragraph 5, of the Act);
4. Overview and characteristics of the measures adopted by the head of the public authority
and improvement of the operational and management) of the financial activities
(b) the effectiveness of the internal control) security system,
c) monitor risks and consequence management
the negative phenomena;
5. summary evaluation, submitted by the
and chapters of the State budget) administrators, also includes the results of the financial
controls contained in the reports and the reports summarised
submitted by the departments of State and public příspěvkovými
organizations in their areas of competence,
(b)) of the region and the capital city of Prague, also includes the results of financial controls
contained in the reports or reports in summary form submitted
příspěvkovými organisations in their jurisdiction, statutory and
the other municipalities in the territorial jurisdiction of the County and City Chief
(c)), the other urban municipalities and the municipal district of the city of Prague,
It also includes the results of the financial controls contained in the reports or in
annual reports in summary form submitted by the příspěvkovými
organizations in their areas of competence, and for statutory cities results
financial controls contained in the reports and the reports summarised
submitted by the authorities of the Government of their districts or city
(d)) public authorities that are providers of public financial
the aid also includes the results of the checks carried out by the veřejnosprávních
recipients to whom this support provided;
5. for the purposes of the General evaluation of the exercise the particulars to be entered in the
an overview of the inspection findings are passed on to the next procedure under
specific legislation (point 2) and the data presented in the tables of data
on the results of financial controls and the status of selected indicators for the purposes of
the general assessment of the adequacy and effectiveness of financial systems
the checks provided by a public authority (annex No. 2 to 5).
Overview on control findings are passed on to the next procedure under
1. Overview of the findings of the internal control system of the public
the Administration, on the basis of this authority to the Prosecutor or
the police authorities of the fact, suggesting that it was committed
sequence. date of notification to the address of the Office of the brief description of the event (the negotiations) characteristics
REF. representatives of the public prosecutor or police in relation to the merits of a particular consequence of including
authorities or to the police findings nasvědčujícímu commit a value expression
authority to act for the public
Management (estimate, if
date of transmission of no j. passed
MF MF information information
§ 22 para. 6 of law § 22 para. 6 of the Act
about financial on financial
2. an overview of the findings of the supervisory authority in the performance of veřejnosprávní
checks on the basis of this authority to the Prosecutor or
the police authorities of the fact, suggesting that in a controlled
the person has committed a crime:
sequence. Name date address Office of the brief description of the event (the negotiations) characteristics
REF. (name) the notification of the State in relation to the merits of a particular consequence of including
and address of a representative or the findings of the nasvědčujícímu commit a value expression
controlled by representatives of the Police Act for the public
the person or authority administration (estimate, if
Police it can be done)
3. an overview of the findings of the supervisory authority in the performance of veřejnosprávní
checks a violation of budgetary discipline to be controlled by a person within the meaning of
Act No. 218/2000 Coll., on the basis of this authority has transmitted the matter
the locally competent tax administrators as a stimulus to initiate proceedings
levy pursuant to Act No. 337/1992 Coll.:
sequence. Name (first name) date of transmission of the address of the Office
REF. and address things locally § 44 of Act No. 218/2000 Sb.
controlled to the competent competent
the person the tax tax
A form of violation of budgetary discipline: the calculated charges
and unauthorized use of funds) State control authority
budget and other funds of the State,
(b)) the unauthorized use or retention of cash
funds granted from the State budget,
the State Fund, national fund or State
financial assets the recipient,
(c)) the non-removal allowance organizations
According to § 53 para. 6,
(d) the non-removal of the founder) pursuant to § 54 para. 3,
(e)) the non-levy assessed founder
contributory organization pursuant to § 54 para. 3,
(f) the provisions of § 45) infringement of paragraph 2(b). 2 organizational
(g)) the non-levy pursuant to § 45 para. 9
and § 52 para. 4
4. an overview of the findings of the supervisory authority in the performance of veřejnosprávní
control ^ 1) about the violation of other laws controlled by the person,
on the basis of this authority has transmitted the case for further proceedings under
special legislation to enable the competent authorities:
sequence. Name (first name) date of transmission of the name and address section
REF. and address of the Office of Special Affairs
controlled to the relevant applicable law
person authority authority code,
brief description of the characteristics of the grounds as a result of
for referral to the competent authority by including the value
special legislation for the representation of the authority
public administration (estimate,
If it can be done)
REPORT ON THE RESULTS OF FINANCIAL CONTROLS SUMMARISED PER YEAR. ...
and municipalities and city districts) of the capital city of Prague with less than 15 000
of the population that have not implemented the function of the internal audit service, the contributory
organizations in their areas of competence and the devolved authorities boroughs or
districts, if the statutory city under their competence
established to present a report in summary form,
(b)), State departments of the State contributory organization and
contributory organization of local government unit or city district
performance veřejnosprávní control.
The data in the column ' pointer ' in annexes 2, and 4 States uniformly
1. brief assessment of the results of the management of the controls and of the village and city
parts of the capital city of Prague, with less than 15 000 inhabitants, and brief
evaluation of the results of the veřejnosprávních checks for organizations
in their fields of competence,
2. Overview of audit findings are passed on to the next procedure under
specific legislation (by analogy with point 2 of part II.)
3. the data table on the results of management checks and on the status of the selected
4. the data table on the results of the checks carried out by the municipalities of veřejnosprávních,
and urban parts of the city of Prague with less than 15 000 inhabitants,
that have not implemented the function of the internal audit service, the contribution
organizations in their fields of competence and on the status of selected indicators for the purposes of
evaluation of these checks; its structure and scope are set out in
Annex No 4 (only the village and the municipal district of the city of Prague with less
to 15 000 inhabitants).
The state table of selected indicators of the completed checks on the management of
public funds, audits and the management review undertaken in
of a public authority in other control authorities or by an auditor for
the purpose of the evaluation of the adequacy and effectiveness of the internal control system
in the year ....
in the 1. all public authorities for its business unit,
in the 2. column:
and the chapter of the State budget) the managers of their own business unit and for
all business units within its remit,
(b)), the capital city of Prague regions, municipalities, cities and urban parts of the statutory
the city of Prague for its own business unit and all business
units and districts or boroughs within its remit (region
be included in the aggregated data in the 2. the column also information provided by the
the municipalities in its territorial jurisdiction and the capital city of Prague urban data
parts of the capital city of Prague).
The data in the column "pointer" is expressed uniformly by State to 31.12.
the evaluated year
Sequence. A Pointer To The Data Summary
REF. zaúčetní details
Unit for all
1 the amount of charges for violation of the budgetary discipline imposed on total
offering a public authority under section 44 of the Act
on budgetary regulations (THS. EUR)
2 the amount of charges for violation of the budgetary discipline imposed on total
offering a public authority under section 22 of the Act
the budgetary rules of territorial budgets (in thous. EUR)
3 the amount of the penalties (fines and periodic penalty payments) saved returning authority
public administration under special legislation (^ 1) in thous. EUR)
The data table on the results of the internal audit in. ...
in the 1. column: and) chapters of the State budget, administrators
(b)) other organizational units of the State (including the territorial
financial institutions, which are accounting unit)
and the State contributory Organization for which
Chapter of the State budget administrator did not
the function of the internal audit service performance
veřejnosprávní control
(d)), other legal persons established to carry out the tasks
public administration, special legislation and
legal persons established on the basis of a special
the legislation, which is running a public
e) region, the capital city of Prague, the statutory city,
the rest of the village and the municipal district of the capital city
Prague, 15 000 and more inhabitants and other communities and
the urban part of the city of Prague, which
implement the internal audit function,
f) contributory Organization for which the territorial
municipality or urban part of the master
the city of Prague under the letter e) replace function
the internal audit service performance veřejnosprávní
g) devolved authorities boroughs or urban
circuits, if in your city
powers laid down the present a report
in the 2. column: a) chapter of the State budget managers for their own
business unit and all business units in the
framework of their responsibilities,
(b)), the capital of the region, the statutory city of Prague,
Prague for its own business unit, and all
the accounting unit and city district or urban
circuits in its scope, that these data
be submitted to the (region be included in the aggregated data
in the 2. the column also summary data provided by
municipalities in the territorial jurisdiction of the regions and the main
the city of Prague the aggregated data of urban areas
the assessed year.
1 number of planned audits for public authority according to § 30 para. 3
the law on financial control
2 the number of planned audits carried out by the public authority
According to § 30 para. 3 of the Act on financial control
3 the number of internal audits performed by operationally classified outside
the annual plan pursuant to § 30 para. 6 of the Act on financial control
4 the number of audits carried out a total of
5-financial audits according to § 28 para. 4 (b). and) Act
on financial control
6 the system audits according to § 28 para. 4 (b). (b)) of the Act
7 performance audits according to § 28 para. 4 (b). (c)) of the Act
8 otherwise focused audits
9 the number of alerts forwarded within the meaning of § 31 para. 2 of the Act to the head
the public authority service of internal audit of its finding that
on the basis of the notifications management control or under its own
the proposal was not adopted the appropriate measures
10 the number of posts authorised internal audit service, total
including the head of the Department (including the business conditions)
11 the number of approved posts powerful internal auditors
12 the real state of the powerful internal auditors, the internal audit service
to 31.12. the evaluated year
13 the number of internal auditors who hold international certifications
the programme of the Institute of Internal Auditors, Internal Auditors
14 the number of internal auditors who are holders of certificate of completion
basic course of a uniform system of training of workers
public administration in the field of "financial control" and "internal audit" or
another course to the replacement
information on the results of the checks provided by veřejnosprávních
by a public authority and the status of selected indicators
for the purposes of evaluation of these checks in. ..
1. in the first column:
and the chapter of the State budget) Manager,
(b)) other organizational component of the State
c) State Fund,
d) region, the capital city of Prague, a village and district of the capital city
(e) the territorial authority)
as the supervisory authority of the "^ 1") provides veřejnosprávní control
in the scope of the law, or a special legal regulation, ^ 2)
2. in the second column:
and the chapter of the State budget) Manager for himself and for all the
inspection bodies under their responsibility,
(b)) for myself and for the municipalities in its territorial jurisdiction and the capital
Prague for yourself and for the urban part of the city of Prague,
(c) the Ministry of finance for territorial) financial institutions.
the investigational findings of veřejnosprávních checks completed
in terms of section 15 of the Act, and the final decision in the proceedings for the deprivation of
subsidies or repayable financial assistance under Act No. 71/1967 Coll.,
on administrative proceedings (administrative code), as amended by Act No. 29/2000 Sb.
^ 3)
Sequence. A pointer to the data for Summary
REF. control data
referred to the control
in point 1. the authorities of the
1 the total amount of public revenue ^ 4) filled with controlled entities
in the period under consideration public inspections of the supervisory authority
on the spot (in thous. EUR)
2 the volume filled with public revenue for the selected sample of transactions (article 11, paragraph 4, of the Act),
that the inspection authority in the period under consideration
in controlled people on site review (THS. EUR)
3 the ratio of the percentages of the volume filled with public revenue
on a selected sample of operations that the inspection authority within the
the period for the controlled persons on the site examined in relation
to the total volume of public revenue filled with controlled
persons in the period under consideration public inspections
the supervisory authority on the spot (line 2 line 1 x 100)
4 the total amount of public expenditure effected under the ^ 5)
the supervisory authority on the spot (in thous. EUR)
5 the volume actually public expenditure for the selected sample of transactions
(article 11, paragraph 4, of the Act), that the inspection authority within the
the period for the controlled persons on site review (THS. EUR)
6 of a percentage of the volume of carried out public expenditure ratio
to the total volume of public expenditure controlled
the supervisory authority on the spot (line 5: line 4 x 100)
7 number of terminated proceedings of the supervisory authority on the withdrawal of subsidies or
returnable financial assistance according to the findings of incompleteness or
falsehood of information, based on which the decision
the granting of this subsidy or returnable financial assistance [section 15 paragraph 1 point b) of Act No. 218/2000 SB..]
^ 6)
8 the amount of funds in the terminated proceedings of the supervisory authority
the withdrawal of subsidies or repayable financial assistance according to the findings of incompleteness or
(THS. $) ^ 6)
9 the total volume of public expenditure controlled by persons
within the framework provided by the public financial support ^ 7) with the exception of the contribution
on the operation of the organizations during the period under consideration
public inspections of the territorial tax authorities on the spot
(THS. EUR)
10 the provider or other competent control authority ^ 8)
the volume of public expenditure review for a selected sample of transactions
(article 11, paragraph 4, of the Act) made by the controlled entities in the
public financial support provided by the service provider (s) within the
period provided (-i), with the exception of the contribution on the operation of the subsidized
organizations (in thous. EUR)
11 percentage of the ratio by the provider, or other
the competent control authority revised the volume of public expenditure
on a selected sample of transactions carried out under the control of the persons
in the context of public financial support, provided by the service provider (s)
in the period under consideration provided (-i), with the exception of the contribution on the operation of the
organizations in relation to the total volume of public
expenditure effected by the controlled entities in the provided
public financial support, with the exception of the contribution on the operation of the subsidized
organizations during the period under consideration public inspections
territorial tax authorities on the spot (line 10: line 9 x 100)
12 the number of cases of non-budgetary discipline, for which local government
all order the person who committed the violation of discipline,
in its budget in the year (section 22 of Act No. 249/2000 Coll.)
13 the number of police to fines imposed pursuant to section 19 of Act No. 553/1991 Coll.
(check table)
14 above by the fines imposed pursuant to section 19 of Act No. 553/1991 Coll.
15 the number of fines imposed for obstructing the controls exercised by the veřejnosprávní
in place within the meaning of § 17 of the Act on financial control
16 the amount of fines imposed for obstructing the controls exercised by the veřejnosprávní
in place within the meaning of § 17 of the Act on financial control (total in thous. EUR)
17 the number of fines imposed for non-acceptance or non-compliance with the measures adopted
to remedy within the meaning of section 20 of the Act on financial control
18 the amount of fines imposed for non-acceptance or non-compliance with the measures adopted
to remedy within the meaning of section 20 of the Act on financial control (THS. EUR)
information on the results of inspections in the field of resource veřejnosprávní
concentrated in the National Fund and from other resources
from abroad provided under international treaties
or provided to the performance of the tasks of the public administration and the State of
selected indicators for the evaluation of these checks,
provided by a public authority in a year. ...
Compiled and submitted to government authorities, counties and the capital
Prague, separately for each program code.
Veřejnosprávní check in předstrukturálních funds, Phare, SAPARD,
ISPA, the Community programmes and the solidarity fund
Table: 5a)
Sequence. A pointer to a government authority
REF. the county or
1 the PROGRAM CODE ^ 1) ^ 2) EUR EUR ^ 3)
2 co-financing from the State budget of the CZECH REPUBLIC
3 co-financing from the budget of a higher regional self-governing unit (region)
4 co-financing from the budget of the city of Prague
5 the co-financing from the budget of the urban parts of the city of Prague
6 budget co-financing from the basic territorial self-governing units
(statutory cities, towns and villages)
8 EU co-financing
9 volume under the control of the resources under section 11
10 volume of irregularities detected
12 volume deleted irregularities
13 volume of suspended funds
14 volume of recovered funds
15 volume resource returned by
16 ratio under the control of the resources under section 11 to a total volume of
resources (in%)
Veřejnosprávní review of the structural funds and the Cohesion Fund
Table: 5b)
8 the contribution from the funds referred to in article 30 of Council Regulation (EC) 1260/1999
for the structural funds (hereinafter referred to as "SF") and the amount of the aid referred to in article 7
Council Regulation (EC) 1164/94 for the Cohesion Fund (hereinafter referred to as "FS")
9 volume checked resources according to § 11 (for structural funds
of the contribution of the funds referred to in article 30 of Council Regulation (EC) 1260/1999
for the Cohesion Fund from the amount of the aid referred to in article 7 of Council Regulation (EC)
1164/1994)
10 volume of irregularities detected [article 38, paragraph 1, letter e) Regulation
Council Regulation (EC) 1260/1999 and article for SF (H) of paragraph 1. 1 (b). (b)) of regulation
Council Regulation (EC) 1265/1999 for FS]
11, the volume of requests for corrective measures [in accordance with article 38, paragraph 4, of the regulation
12 volume of irregularities from the item deleted # 10
13 volume of suspended funds [in accordance with article 38, paragraph 5,
Council Regulation (EC) 1260/1999 and article for SF (G) of paragraph 1. 2
Council Regulation (EC) No 1265/1999 for FS]
14 volume of recovered resources [in accordance with article 38, paragraph 1 (b), (h))
Council Regulation (EC) 1260/1999 for SF and pursuant to article 12 paragraph 2. 1
(a). h) Council Regulation (EC) 1264/1999, FS]
15 volume of returned resources [under article 39 (4) of Council regulation
(EC) 1260/1999 and article for SF (H) of paragraph 1. 3 (b). h) Regulation
Council Regulation (EC) 1164/1994 for FS]
Veřejnosprávní control of funds from abroad provided by the
on the basis of international treaties or granted for the performance of tasks
public administration, § 2, letter i) Act No. 320/2001 Coll.
Includes the resources of the guarantee section of the European agricultural guidance
and guarantee fund for agriculture (EAGGF), which are not
the resources of the structural funds and other resources provided by
The CZECH REPUBLIC otherwise than through the National Fund.
Table: 5 c)
8 volume of foreign funds
11, the volume of requests for measures to remedy the
1) for example, Act No. 563/1991 Coll., on accounting, as amended by Act No.
117/1994 Coll., Act No. 227/1997 Coll., Act No. 492/2000 Coll., Act No.
353/2001 Coll., Act No. 575/2002 Coll. and Act No. 441/2003 Coll., and act
No. 218/2000 Coll. on budgetary rules and amendments
related acts (budgetary rules), as amended by Act No. 493/2000
Coll., Act No. 143/2001 Coll., Act No. 185/2001 Coll., Act No. 320/2001
Coll., Act No. 450/2001 Coll., Act No. 202/2002 Coll., Act No. 320/2002
Coll. and Act No. 483/2003 Coll.
2) for example, Act No. 563/1991 Coll., as amended, the law
No. 128/2000 Coll., on municipalities (municipal establishment), as amended by Act No. 273/2001
Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll., Act No. 312/2002
Coll., Act No. 312/2002 Coll., Act No. 59/2003 Coll. and Act No. 22/2004
Coll., Act No. 129/2000 Coll., on regions (regional establishment), as amended by
Act No. 273/2001 Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll.
Act No. 231/2002 Coll., Act No. 404/2002 Coll. and Act No. 228/2003
Coll., Act No. 128/2000 Coll., on the capital city of Prague, as amended by Act No.
145/2001 Coll., Act No. 273/2001 Coll., Act No. 320/2001 Coll., Act No.
450/2001 Coll., Act No. 312/2002 Coll., Act No. 312/2002 Coll., Act No.
320/2002 Coll. and Act No. 22/2004 Coll., and Act No. 219/2000 Coll., on the
the assets of the United States and its representation in legal relations, in
amended by Act No. 492/2000 Coll., Act No. 231/2001 Coll., Act No.
320/2001 Coll., Act No. 501/2001 Coll., Act No. 202/2002 Coll., Act No.
280/2002 Coll., Act No. 480/2002 Coll., Act No. 88/2003 Coll., Act No.
356/2003 Coll., Act No. 480/2003 Coll. and Act No. 41/2004 Sb.
3) § 4 of law No. 22/1997 Coll., on technical requirements for products and on the
amendments to certain laws, as amended by law No 71/2000 Coll. and
Act No. 207/2002 Sb.
4) for example, Act No. 563/1991 Coll., on accounting, as amended
5) for example, Act No. 218/2000 Coll. on budgetary rules and amending
certain related acts (budgetary rules), as amended by
6) section 2 of the Act No 227/2000 Coll. on electronic signature and amending
some other laws (the law on electronic signature).
7) section 18 of Act No. 553/1991 Coll. on State control, as amended
8) Act No. 148/1998 Coll., on the protection of classified information and amending
certain acts, as amended by Act No. 169/1999 Coll., Act No. 18/2000
Coll., Act No., Act No. 30/2000 Coll., Act No. 366/2000 Coll., Act
No 60/2001 Coll., Act No. 320/2001 Coll., Act No. 151/2002 Coll., Act
No 310/2002 Coll. and Act No. 320/2002 Coll.
1) Veřejnosprávní control defined in § 3 (1). 1 and 2 of the Act, which
"includes the financial control of the facts relevant for the management of
public funds particularly when spending public spending including
public financial support for the controlled persons, ... then after
their use ... ". Therefore, pursuant to section 22 paragraph 1. 4 of law: "part of the message
... in accordance with paragraphs 1 to 3, is the evaluation of the adequacy and effectiveness
the established system of financial control, including an overview of the inspection
findings transmitted for further proceedings under special laws
1) specific legislation means the Act No. 143/2001 Coll., on the
the protection of economic competition and on amendments to certain laws (law on the protection of
competition), Act No. 563/1991 Coll., on accounting, as amended by
amended, law No 218/2000 Coll. on budgetary rules and
amending certain related laws (the budgetary rules), as amended by
amended, law no 250/2000 Coll. on budgetary rules
local budgets, as subsequently amended, Act No. 337/1992 Coll.,
on administration of taxes and fees, as amended, and other special
1) under section 2 (b). (c)) of the Act means: "the inspection authority shall be
public administration, which is under this Act or to a special legal
Regulation of the legitimate financial control for the controlled person, "
the scope is established the Ministry of finance and land use
financial authorities in section 2 (a). (c)) of the Act, chapter of the national administrators
the budget in section 8 of the Act, the territorial entities in the section 9 of the Act and region
also in section 10 of the Act.
2) for example, article 14 of Act No. 218/2000 Coll. on budgetary rules and the
changes to some related acts (budgetary rules).
3) section 15 of law No. 218/2000 Coll. on budgetary rules and amending
certain related acts (budgetary rules).
4) Public Revenue for the purposes of this annex, the revenue
organizational units of the State, which is the entity under a special
legislation of the State subsidized organizations, State Fund,
territorial self-governing unit, district of the city of Prague,
the city of Prague and other legal entities established to perform the tasks
public administration special legal předpisem6) or legal persons
established under a special legal regulation, which is running a
public funds of the State or legal entities [section 2 (a), h) of the Act] with
the exception of the foreign resources; for territorial self-governing units,
Jimi mean filled with budget revenue in the local budgets, which
jsouuvedené in sections 7 and 8 of law no 250/2000 Coll. on budgetary rules
5) public expenditure for the purposes of this annex, the expenditure of the Assembly
spent from the State budget, from the budgets of local government
units from other money funds of the State, local government unit
or other legal entities referred to in paragraph 2 (a). and with the exception of Act)
6) compiled by the inspection bodies who are providers of subsidies or
returnable financial assistance from the State budget.
7) public financial support, for the purposes of this annex
means the subsidies, contributions, repayable financial assistance and other resources
provided from the State budget.
8) other competent control authority means the authority of a public
the Administration, which is under this Act or special legislation
authorized financial control for the controlled person [§ 2 (b).
(c)) of the Act], for example, territorial authority pursuant to § 7 para. 2 of the Act.
About 30 of the EAGGF guarantee section
About 31 Other (title I)
About 32 Other (title II)
About 33 Other (title III)
C11 the Cohesion Fund-environment
C12 cohesion fund-transport infrastructure
S13 joint regional OP
S14 SPD for objective 2
S15 SPD for objective 3
S16 OP human resources development
S17 OP Industry
S18 OP Infrastructure
S19 OP rural development and multifunctional agriculture
S20 CIP INTERREG IIIA CZECH REPUBLIC-Poland
S21 CIP INTERREG IIIA CZECH REPUBLIC-Bavaria
S22 CIP INTERREG IIIA CZECH REPUBLIC-Austria
S23 CIP INTERREG IIIA CZECH REPUBLIC-Saxony
S24 CIP INTERREG IIIA CZECH REPUBLIC-Slovakia
S21 Of The EQUAL
S22 Other
2) data from international contracts and financial memoranda.
3) if data are obtained from the conversion of the euro, it is reported, in which the course.
2001 On Financial Control
2000 On Budgetary Regulations Local Budgets
2009 About The Basic Registers
2005 Changes Related With The Act Of Public Research Institutions
1997 Regulation Laying Down Rules On The Establishment Of The Internal-Monitoring Service On The Activities' Of The Ministry Of Transport And Dellanavigazione.
2004 A Review Of The Management Of Territorial Self-Governing Units
2012 Amendment Of The Decree On The Data For The Compilation Of The National Accounts
2008 2008/497/EC,Euratom: Decision of the European Parliament of 24 April 2007 on the discharge for implementation of the European Union general budget for the financial year 2005, Section I — European Parliament
Resolution of the European Parliament of 24
2008 2008/497/EC, Euratom: Decision of the European Parliament of 24 April 2007 on the discharge for implementation of the European Union general budget for the financial year 2005, Section I - European Parliament
2005 The Turkish Grand National Assembly Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Some Public Financial Management And Control Law With Law And Law Governmen