The Implementing Decree To The Act On Financial Control

Original Language Title: prováděcí vyhláška k zákonu o finanční kontrole

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416/2004 Sb.



DECREE



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

checks:



Further details about the control methods



§ 1



(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

This authority,



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

checks,



(b)) reliable, in particular with regard to their source,



(c) sufficient for the documented) findings.



§ 2



(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).



§ 3



(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

conditions and procedures.



(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.



§ 4



(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

conditions and procedures.



(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.



§ 5



(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

the numeric values



and reported in the documentation about) planned, prepared and

carried out operations



(b)) laid down in the legislation and the measures adopted within the limits of

This legislation,



(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.



§ 6



(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



§ 7



(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).



§ 8



(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

performance



and, ongoing) advance and subsequent management control (§ 26 and 27 of the Act)

the approval, evaluation and inspection operating procedures, or their

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)

of the Act).



§ 9



(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

for example, in



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

scans.



Approval procedures



§ 10



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.



§ 11



(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.



§ 12



(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.



section 13 of the



(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.



(2) the originator's approval procedure, the operation will test



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

public administration,



3. the procedure and conditions established for the award of public contracts,



(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.



(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

operation



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

the signature specified in the signature specimen,



(b)) is in line with the approved public spending, programs, projects,

concluded treaties or other decisions on the management of public

resources,



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

to mitigate these risks.



(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

eligibility documents.



(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

known in advance.



(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).



§ 14



(1) a preliminary check in the management of public expenditure after the establishment of the undertaking

the public authority shall ensure that within its remit the principal operations and

the Chief Accountant.



(2) the originator's approval procedure, the operation will test



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

the promise.



(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.



(4) the approval procedure by the accounting officer shall examine the



and the signature of the originator) compliance operations in order to ensure payment with

the signature specified in the signature specimen,



(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

case under special legislation for the accounting authority

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.



(5) if the Court finds the Chief Accountant during that inspection deficiencies,

the approval procedure and shall announce his findings in writing to the principal operations

operations within the limited promise of budget administrators also, under

reasons and be accompanied by the additional eligibility documents.



(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).



§ 15



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.



section 16 of the



(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

the rules for the



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.



§ 17



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

employees of the authority.



Operating procedures



section 18



(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.



§ 19



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

or abuse,



(c) timeliness and accuracy of execution of) a record of all carried out

operations and controls of the institution in the established information systems

public administration,



(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.



section 20



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.



section 21



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

employees.



Evaluation procedures



section 22



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

expenditure,



(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.



Article 23 of the



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

the task,



(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

public administration,



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

interventions,



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].



Revision procedures



section 24




(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

checked.



(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).



§ 25



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.



section 26



(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

criteria,



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

information obligations.



(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

the findings,



(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



section 27 of the



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.



section 28



(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

a specific entry.



(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

provision of set tasks and goals and objectives approved by the authority

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

relationships,



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

activity,



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

the audit,



(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

body,



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

Administration,



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.



section 29



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].



section 30



If the audit procedures checked the accuracy of the sample selected

operations proceed in collecting data about these operations in the

established registers and automated information systems of authority

public administration, mutatis mutandis, in accordance with section 22.



section 31



(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 internal control system, to prevent or mitigate risks and

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



§ 32



(1) the annual report on the results of financial controls (hereinafter referred to as "the report")

composed



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

No 1a,



(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

message.



(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.



(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

He has provided.



(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

options.



§ 33



(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

the scope of the.



(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

the city of Prague.



(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

working day.



(10) If a report or report summarised contain classified

Indeed, the conditions must be met for its protection under specific

^ Law 8).



§ 34



Transitional provisions



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



§ 35



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).



section 36



This Decree shall enter into force on 1 January 2000. in August 2004.



Minister:



Mgr. Sobotka in r.



Annex 1a

..................

the public authority



REPORT ON THE RESULTS OF FINANCIAL CONTROLS PER YEAR. ...



Compiled:



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

legislation and legal persons established on the basis of a 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

internal audit,



f) contributory Organization for which the territorial Government unit or

the urban part of the city of Prague, had helped IAS functionality

veřejnosprávní performance audit checks



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.



(I).



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

control includes



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

financial control



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

foreign aid,



(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

such information,



(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);



Explanatory notes:



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

public procurement,



(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

public administration,



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

to the management



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

the city of Prague,



(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

circuits,



(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).



II.



Overview on control findings are passed on to the next procedure under

specific legislation



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

offence:

----------------------------------------------------------------------------------------------------------------------

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

It can be done)

----------------------------------------------------------------------------------------------------------------------



----------------------------------------------------------------------------------------------------------------------

1.

----------------------------------------------------------------------------------------------------------------------

2.

----------------------------------------------------------------------------------------------------------------------

x.

----------------------------------------------------------------------------------------------------------------------



continuation of:



-------------------------------

date of transmission of no j. passed

MF MF information information

According to

§ 22 para. 6 of law § 22 para. 6 of the Act

about financial on financial

check check

-------------------------------



-------------------------------



-------------------------------



-------------------------------



-------------------------------



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)

the authorities of the

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1.

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

2.

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

x.

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



continuation of:



-------------------------------

date of transmission of no j. passed

MF MF information information

According to

§ 22 para. 6 of law § 22 para. 6 of the Act

about financial on financial

check check



-------------------------------



-------------------------------



-------------------------------



-------------------------------



-------------------------------



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



-----------------------------------------------------------------



-----------------------------------------------------------------

1.

-----------------------------------------------------------------

2.

-----------------------------------------------------------------

x.

-----------------------------------------------------------------



continuation of:



-------------------------------------------------------------------------

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

component State

(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,

According to which the

It is a matter of

passed

-------------------------------------------------------------------



-------------------------------------------------------------------

1.

-------------------------------------------------------------------

2.

-------------------------------------------------------------------

x.

-------------------------------------------------------------------



continuation of:



-----------------------------------------------------------------------------

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)



-----------------------------------------------------------------------------



-----------------------------------------------------------------------------



-----------------------------------------------------------------------------



-----------------------------------------------------------------------------



-----------------------------------------------------------------------------



Annex 1b

..................

the public authority



REPORT ON THE RESULTS OF FINANCIAL CONTROLS SUMMARISED PER YEAR. ...



Process:



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

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.



The data in the column ' pointer ' in annexes 2, and 4 States uniformly

According to the State to 31.12. the assessed year.



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

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,



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).

Prepared By: Date: Approved By: Date:



Č. 2

..................

the public authority



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 ....



Compiled by



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

accounting

Unit

-----------------------

1 2

----------------------------------------------------------------------------------------------------

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)

----------------------------------------------------------------------------------------------------



Prepared By: Date: Approved By: Date:



Č. 3

..................

the public authority

The data table on the results of the internal audit in. ...



Compiled by



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

(c)) State funds,

(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

resources,

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

checks,

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,

the rest of the village and the municipal district of the capital city

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 city of Prague)




The data in the column "pointer" is expressed uniformly by State to 31.12.

the assessed year.



----------------------------------------------------------------------------------------------------

Sequence. A Pointer To The Data Summary

REF. zaúčetní details

Unit for all

accounting

Unit

-----------------------

1 2

----------------------------------------------------------------------------------------------------

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

on financial control

----------------------------------------------------------------------------------------------------

7 performance audits according to § 28 para. 4 (b). (c)) of the Act

on financial control

----------------------------------------------------------------------------------------------------

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

internal audit services

----------------------------------------------------------------------------------------------------

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

----------------------------------------------------------------------------------------------------



Prepared By: Date: Approved By: Date:



Č. 4

..................

the public authority



Table

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. ..



Compiled:



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

Prague,

(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 data in the column "pointer" is expressed uniformly by State to 31.12.

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

authority for all

referred to the control

in point 1. the authorities of the

According to the

point 2.

-----------------------

1 2

----------------------------------------------------------------------------------------------------

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)

persons in the period under consideration public inspections

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

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 expenditure controlled

persons in the period under consideration public inspections

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

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..]

(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.

(THS. EUR)

----------------------------------------------------------------------------------------------------

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)

----------------------------------------------------------------------------------------------------



Prepared By: Date: Approved By: Date:



Č. 5

..................

the public authority



Table

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.



The data in the column "pointer" is expressed uniformly by State to 31.12.

the assessed year.



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

the capital city of Prague

--------------------------------------------------------------------------------------------------------

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)

--------------------------------------------------------------------------------------------------------

7 other sources

--------------------------------------------------------------------------------------------------------

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%)

--------------------------------------------------------------------------------------------------------



Prepared By: Date: Approved By: Date:



Veřejnosprávní review of the structural funds and the Cohesion Fund



Table: 5b)



--------------------------------------------------------------------------------------------------------

Sequence. A pointer to a government authority

REF. the county or

the capital city of Prague

--------------------------------------------------------------------------------------------------------

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)

--------------------------------------------------------------------------------------------------------

7 other sources

--------------------------------------------------------------------------------------------------------

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

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]

--------------------------------------------------------------------------------------------------------

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]

--------------------------------------------------------------------------------------------------------

16 ratio under the control of the resources under section 11 to a total volume of

resources (in%)

--------------------------------------------------------------------------------------------------------



Prepared By: Date: Approved By: Date:



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)



--------------------------------------------------------------------------------------------------------

Sequence. A pointer to a government authority

REF. the county or

the capital city of Prague

--------------------------------------------------------------------------------------------------------

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)

--------------------------------------------------------------------------------------------------------

7 other sources

--------------------------------------------------------------------------------------------------------

8 volume of foreign funds

--------------------------------------------------------------------------------------------------------

9 volume under the control of the resources under section 11

--------------------------------------------------------------------------------------------------------

10 volume of irregularities detected

--------------------------------------------------------------------------------------------------------

11, the volume of requests for measures to remedy the

--------------------------------------------------------------------------------------------------------

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%)

--------------------------------------------------------------------------------------------------------



Prepared By: Date: Approved By: Date:



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

regulations.



5) for example, Act No. 218/2000 Coll. on budgetary rules and amending

certain related acts (budgetary rules), as amended by

amended.



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

regulations.



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

regulations. "



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

the legislation.



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,

contributory organization of local government unit or city district

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

local budgets.



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)

foreign funds.



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.



1) ---------------------------

About 30 of the EAGGF guarantee section

---------------------------

About 31 Other (title I)

---------------------------

About 32 Other (title II)

---------------------------

About 33 Other (title III)

---------------------------



1) ----------------------------------------------------

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.

Related Laws