320/2001 Coll.
LAW
of 9 June. August 2001
on financial control in the public administration and on amendments to certain laws
(Act on financial control)
Change: 320/2002 Coll.
Change: 123/2003 Coll.
Change: 421/2004 Sb.
Change: 482/2004 Sb.
Change: 426/2003 Coll., 626/2004 Sb.
Change: 377/2005 Sb.
Change: 377/2005 Coll. (part)
Change: 138/2006 Sb.
Change: 342/2006 Sb.
Change: 298/2007 Sb.
Change: 227/2009 Sb.
Change: 281/2009 Sb.
Change: 457/2011 Coll. 239/2009 Coll., 407/2012 Coll., 503/2012 Sb.
Change: 64/2014 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
GENERAL PROVISIONS
§ 1
The subject of the edit
(1) this Act defines the layout and extent of financial control
performed between public authorities, between the public authorities and
applicants or recipients of public financial support and within the institutions of the public
Administration. Specifying the subject matter, the main objectives and principles of financial control
performed under this Act and under special legislation,
If so, these provisions provide.
(2) the provisions of this Act shall be subject to the control of the State Enterprise
carried out by the Ministry, which shall perform its function on behalf of the State
the founder of under special legislation ^ 2).
(3) the provisions of this Act do not apply to control the pursued
The Supreme Audit institution to control the management of the property of the
special character ^ 2a) and on the review of the management of territorial
Governments under special legislation ^ 3), and then click
control of legal persons, to which the State or territorial authorities
performs the function of the founder under special legislation, ^ 4)
the exception of the control of public financial support provided under this
law and by a special legal regulation.
§ 2
Definition of terms
For the purposes of this Act, means the
a) by a public authority of the State, which is the accounting
Unit under special legislation, ^ 5) State-funded
the Organization, a State Fund, territorial self-governing unit, city of
the city of Prague, Czech Republic local government
whole or the city district of the city of Prague and other legal person
established to carry out the tasks of public administration, special legislation ^ 6)
or legal person, established on the basis of special legislation,
which operate with public funds, ^ 7)
(b)) public authority is to be controlled by a person referred to in subparagraph (a)), and
legal or natural person who is applying for public financial
support or its recipient; the person is controlled and foreign
legal or natural person, if in the territory of the United States is taking and
applying for public financial support or its recipient;
controlled by the person, there are other legal and natural persons that are
on a contractual basis involved in the management system or the use of
the European Union provided funds directly applicable European
Community ^ 7a),
c) the control body of the public authority, which is referred to in this
the Act or special legislation authorized the financial control of the
the controlled person,
(d)) the head of a public authority person or authority empowered to act
on behalf of the State, local government or legal entity referred
in subparagraph (a)); in the region means the head of the public authority Director
Regional Office, Mayor of the village in the village, by the statutory cities, Mayor
and in the capital city of Prague, the Director of Prague City Hall,
e) interact in the performance of the person liable for the financial control of the legal
or natural person engaged in the supply of goods or services
financed by public spending or public financial support,
f) public finance public revenue and public expenditure,
(g)) of public funds on public finances, belongings, property rights and other
assets belonging to the State or to another legal person referred to in
(a)),
h) public revenue receipts of the State or the legal person referred to in point (a)
and)
I) public expenditure expenditure from the State budget, from the budgets of the
territorial self-governing units, from other money funds of the State, town and country
the unitary authority or other legal entities referred to in point (a)
and resource), concentrated in the National Fund ^ 8), and from other
funds provided from abroad on the basis of international treaties
or provided to carry out the tasks of public administration,
(j) public financial support of subsidies), contributions, repayable financial
assistance, and other resources provided from the State budget, the budget of the
local government unit or the budget of the other legal entities
referred to in point (a)), from the proceeds of sale of property under the law on
the conditions of the transfer of property to the State on the other person and on profits from participation
of the State in commercial companies, State Fund, government financial
assets, State guarantees, financial aid granted in the form of discounts on
taxes in the form of exemption from duties, the funds provided from the national
Fund and other funds from abroad provided on the basis of
international treaties, acts of Community law, the acts of law
another Member State of the European Union or to the performance of the tasks of the public
Administration,
k) the provider of the public financial support of the public authority to which
under special legislation is entitled to provide this support,
l) accuracy of financial and property operations (hereinafter referred to as "the operation") its
compliance with the law and achieve optimal relationship between her
economy, effectiveness and efficiency,
m) cost effectiveness such use of public funds to ensure
set tasks with the lowest spending these funds,
in compliance with the appropriate quality of filled tasks
n) efficiency such use of public funds, which will
maximum possible extent, quality and benefit in comparison with the tasks performed
the volume of resources spent on their implementation,
about the practicality of such use) public funds to ensure
the optimal degree of achievement of the objectives in fulfilling the set tasks.
§ 3
Financial control
(1) the financial review carried out under this Act is part of the
the financial management system, providing the management of public
resources. It consists of
and financial controls exercised by) the system of control authorities under section 7 to
11,
(b) financial control carried out by the system) in accordance with the international conventions referred to in
section 24,
c) internal control system in bodies of the public administration under section 25 to 31.
(2) the system referred to in paragraph 1 (b). and includes financial control)
grounds for the management of public resources in particular
When spending of public expenditure including public financial support for
the controlled person, prior to its submission, in the course of their
use and their use, including audit according to directly
applicable regulations of the European communities ^ 7a) (hereinafter referred to as
"veřejnosprávní review").
(3) the system referred to in paragraph 1 (b). (b)) includes financial control
foreign funds done by the international organisations referred to in
announced international treaties by which the Czech Republic is bound to. ^ 9)
(4) the system referred to in paragraph 1 (b). (c)) includes
and financial control) provided the responsible heads of staff
as part of the internal management of a public authority in the preparation of
operations before they are approved, ongoing monitoring carried out
operations until their final settlement and billing and subsequent
review of selected operations in the context of the evaluation of the results achieved and
the accuracy of the management (hereinafter referred to as the "steering control"),
b) separate and functionally independent organizational review and
evaluation of the adequacy and effectiveness of the management control, including
Verify the selected operations (hereinafter referred to as "internal audit").
§ 4
The main objectives of financial control
(1) the main objectives of financial control is to examine
and) compliance with the measures adopted by the public authorities
administration within the limits of these regulations on management of public funds
to ensure that the tasks laid down by those authorities,
(b)) ensure the protection of public funds against the risks of irregularities
or other shortcomings caused by, in particular, a violation of the law,
wasteful, trembling and inefficient management of public
resources or criminal activity,
(c)) the timely and reliable information management bodies of the public administration of
use of public funds, operations of their
documentary by the processing in order to effectively guide the activities of the
public authorities in accordance with the defined tasks,
(d)), effective and economical efficient performance of public administration.
(2) if there are no criteria for the evaluation of the factors listed in paragraph 1
(a). (d)) established by the legislation, technical or other standards,
must be determined in advance by the head of the public authority, on the
the basis of objectively established facts.
§ 5
Organisation of financial control
Responsibility for organizing, managing, and ensuring the adequacy and
the effectiveness of financial control to the head of the public authorities in the framework of the
its management powers. In the implementation and management of financial control in
public administrations of their leaders are based on internationally
accepted standards, and shall in particular
and financial control) to organize so as to ensure adequate
certainty that this check serves timely and reliable information about the
management, which are the basis for ensuring the effective performance management
public administration in the implementation of approved projects and the objectives,
(b)) to ensure that financial control carried out staff qualification
assumptions, who are also high integrity and for which there is no conflict of interest
under special legislation; ^ 10) is considered to be the integrity of the
an employee who has not been convicted for an intentional criminal offence,
for negligent offence or a crime of the nature of the regime
related to the performance of public administration, if the conviction was not zahlazeno
or if under special legislation on the offender does not look,
as if he wasn't convicted,
(c)) to ensure that the excluded adverse interventions aimed at influencing
workers engaged in financial control; employees may not be
instruction, which would jeopardise, or made it impossible to objective exercise of the financial
controls; If such an instruction is issued, the employee must not drive,
(d)) to determine the specific objectives of financial control based on character
provided by the tasks of public administration and in accordance with its main objectives
According to § 4,
(e) monitor and evaluate the results) the financial control and detection
deficiencies without delay to take concrete measures to remedy, as well as
system of measures which aim to prevent and to detect in a timely manner
incorrect operation and their causes.
§ 6
Methods of inspection and control procedures
(1) in the performance of financial control, in particular the control
methods:
and determine the actual state of the economy) with public funds and its
comparison with appropriate supporting documentation,
(b) the accuracy of the procedures) monitoring the management of public resources,
(c)) the investigation and verification of the facts relating to operations
d) calculations,
e) analysis of data in the financial statements or other information
systems and the evaluation of their mutual relations.
(2) in the exercise of financial control are applied, in particular, control
How to:
a) approval procedures that ensure the examination of supporting documents
the upcoming operations and these operations in cases of detection
the flaws shall be suspended until their elimination,
(b)) operating procedures to ensure complete and accurate progress of operations to
in their final settlement and billing and includes
control techniques in examining their documentation and compilation
accounting, other financial and statistical statements, reports and messages,
(c)) the assessment procedures to ensure assessment of the data on the
operations that are stored in the established information systems and contained in the
accounting, other financial and statistical statements, reports and
the reports on their comparison with approved budgets and evaluation
their effects on the overall economy,
d) audit procedures to ensure verification of the correctness of the selected
operations, as well as the auditing procedures to functionally and organizationally independent
evaluation of the adequacy and effectiveness of financial controls in place in the
the management system.
(3) the methods of inspection and control procedures include the audit methods and
the audit procedures referred to in and to fulfill the requirements directly applicable
regulations of the European communities.
(4) for more details about control methods and control procedures
down detailed legislation.
PART TWO
VEŘEJNOSPRÁVNÍ REVIEW
TITLE I OF THE
THE SCOPE OF THE INSPECTION AUTHORITIES
§ 7
The scope of the Ministry of finance
(1) the Ministry of finance as the central administrative authority for financial
control
and) methodically directs and coordinates the performance of financial control in the public
manage,
(b)) performs the function of a central harmonisation unit focusing on
harmonisation and methodological management of the performance of financial control in the public
Administration.
(2) the Ministry of finance and the tax authorities carry out veřejnosprávní
control, unless a special law ^ 12) provides otherwise, the
and organizational components of the State) State funds, regional councils of the regions
cohesion and other State organizations, ^ 7) including
examination of the adequacy and effectiveness of the systems of financial control
established pursuant to § 3 (2). 1 (b). a) and (c)),
b) providers of public financial support, with the exception of the territorial
local authorities,
c) applicants for public financial support and the recipients of the aid and
Furthermore, for legal and natural persons, which are connected to the system
control or the use of the funds of the European Union according to the directly applicable
regulations of the European communities.
(3) in the case of the armed forces, armed security corps and for
veřejnosprávní carries out the control of intelligence services only
The Ministry of finance; This check does not apply veřejnosprávní
on the management of the property of special nature. ^ 2a)
§ 8
The scope of the chapters of the State budget managers
(1) chapter of the State budget Administrator ^ 13) is obliged to establish a system of
financial control under this Act to ensure financial control
how their management, as well as the management of organisational units of the State and
contributory organizations within its remit. At the same time ensures
examination of the adequacy and effectiveness of the system and regularly,
at least once a year, its rating.
(2) service providers carry out veřejnosprávní check for applicants for
public financial support, or for the recipients of the aid, with the exception of
those which were granted public financial support from the budget of the territorial
Government unit.
§ 8a
The competence of the managing authority and the paying agency
The managing authority ^ 7a) and the paying agency ^ 13a) carry out veřejnosprávní
control in controlled people at all levels in the implementation of the financial
funds from the budget of the European Union under this Act and directly
applicable regulations of the European communities.
§ 9
The scope of territorial self-governing units
(1) local government units under this Act shall control the management
with public funds in contributory organizations within its remit.
(2) the territorial authorities shall carry out checks at veřejnosprávní
applicants for public financial support, or for recipients of public financial
the support that they provide.
(3) the territorial and local authorities are required to establish a system of financial
checks pursuant to this law, which shall ensure the financial control as
their management, as well as the management of its organisational units, and
contributory organizations within its remit. At the same time ensures
examination of the adequacy and effectiveness of the system and regularly,
at least once a year, its rating.
§ 9a
The scope of the region
(1) the County handle the annual reports on the results of financial controls
municipalities in its territorial jurisdiction, the capital city of Prague handles the annual reports
on the results of financial controls of urban areas.
(2) the scope of the established regions and the capital Prague under paragraph 1
It is the exercise of delegated powers.
§ 10
the title launched
In the performance of veřejnosprávní control in municipalities and organisations established by them
examine the regional offices only
and) the grounds for granting the funds from the State budget
or other money of the State from the State Fund or
The National Fund,
b) compliance with the law, economy, efficiency and effectiveness in
the management of the resources of the State budget, with other funds
the State or with funds provided from the State budget, from the State
the Fund, out of State financial assets, or from the National Fund,
(c)) the grounds for granting a State guarantee.
§ 11
Provisions common to the scope of the inspection authorities
(1) in the veřejnosprávní control, which is preceded by the decision of the
approval of the use of public funds, examine the inspection authorities
the supporting documents submitted by persons for the upcoming operation controlled
prior to implementing the change. This review focuses mainly to
the period prior to the adoption of a decision or conclusion of a contract, which obliges the
public authorities to public expenditure or other performance of equity
nature, and is aimed, in particular, on the examination of the facts, which are
applicable for the spending of these expenditures or for other transactions.
(2) the supervisory authorities when they assess, check veřejnosprávní
whether planned and upcoming operations correspond to objectives
public administration and are in accordance with the legislation, approved by the
budgets, programs, projects, or other contractual basis
decisions about the use of public funds.
(3) for the ongoing management of controlled veřejnosprávní review
people with public means of supervisory authorities shall check in particular that the
These persons
and) adhere the conditions and procedures in the implementation,
settlement and billing of approved operations
(b) adapting the implementation) alterations of economic,
legal, operational and other requirements of new risks,
(c)) shall be carried out in a timely manner and accurately writes about carried out operations in
established registers and automated information systems, and whether the
ensure the timely preparation of established financial, accounting and other
statements, reports and messages.
(4) when the veřejnosprávní control performed subsequent to the Bill
operations control authorities examine, inspect and assess the selected
a sample of these operations, in particular, whether
and forest management) data on public funds accurately display resources
status and movements of public funds, and whether these data correspond to the
the facts applicable to the implementation of public revenue, expenditure and
use of public funds,
(b)) the operations are in accordance with the law,
approved budgets, programs, projects, or on a contractual basis
in other decisions adopted in the framework of the procedures and meet the criteria
economy, efficiency and effectiveness,
(c)) the measures taken by the competent public authorities, including measures to
delete, mitigating or preventing the risks are controlled by persons
complied with.
(5) the results of the review and evaluation of the operations referred to in paragraph 4 shall be
a basis for reviewing the adequacy and effectiveness of financial systems
the inspection procedures established for public authorities according to § 3 (2). 1 (b). and)
and (c)).
(6) when the audit is performed by directly applicable regulations of European
Community supervisory authorities assess the adequacy and effectiveness of the system
the financial control and regularity of the transactions.
TITLE II
PROCEDURAL RULES
§ 12
cancelled
section 13 of the
The rules for the performance of checks on the spot veřejnosprávní
(1) the relationships between enforcement authorities and controlled by persons
in the performance of veřejnosprávní on-site inspections shall be governed by the inspection regulations,
unless otherwise provided by this Act.
(2) the staff of the inspection body may, veřejnosprávní control
carried out at the premises of a legal or natural person who is the applicant
public financial support or use by the recipient, the control
permission under this Act and under the inspection of the order only to the extent
to the extent necessary to fulfill the purpose of this check.
(3) if the supervisory authority for the controlled person irregularities in the
documents relating to the supply of goods or services financed by public spending
or of public financial support, it's when you check for persons required to
interact in the performance of this check procedure, mutatis mutandis, in accordance with paragraph
1.
(4) If a taxable person interact to control in accordance with paragraph 3
beforehand in the contract for the supply of goods or services not made,
the audit authority is authorised to request documents to the extent necessary to
checking of the relevant operation.
(5) in the performance of veřejnosprávní control is the inspection authority may
request from the audited entity or from another control
the authority accounting records through the central system of accounting
information of the State, or to request accounting records from the Central Manager
the system of accounting information of the State, under the conditions provided by law for
accounting.
§ 13a
Specific provisions on the procedural rules for the performance of the audit
(1) in the performance of the audit in accordance with applicable regulations of the European right
the Community shall take account of internationally accepted audit
standards; section 9 (a) shall not apply. (f)), section 10 (1). 1 (b). (c)), and (d)), section 12
up to 19, § 21, sections 23 to 27 of the inspection procedure and sections 18 to 21 of this Act.
(2) an employee of the inspection authority, which shall perform the audit
This audit report. Part of the report on the audit carried out by the authority
public administration is also in the case of detected deficiencies recommendations for
improve the system of financial control, to prevent or mitigate the
risks and to remedy these shortcomings.
(3) an employee of the inspection authority, which shall perform the audit, is obliged to
meet the person in which this audit performed, with acquired knowledge
and with the proposed content of the audit report and provide it with a written
copies of the draft of this report. A person who is the audit performed, is
May this message concerning the proposal in writing. This
the opinion is included in the audit report. The deadline to submit their comments
provides for employee inspection authority, which shall perform the audit. This
the time limit shall not be shorter than 5 days, unless a different period is agreed.
(4) an employee of the supervisory authority, that the audit performed, is obliged to
report on the audit of the pass to the person with whom this audit was carried out.
Controlled person is obliged to inform the public authority whose
employee audit done, of the adoption and implementation of measures to remedy the
the shortcomings identified.
(5) the Audit according to the applicable regulations of the European communities directly is
terminated on the date of delivery of the audit reports to the appropriate head of institution
the public administration that the audit performed.
§ 14
cancelled
§ 15
cancelled
section 16 of the
cancelled
§ 17
cancelled
section 18
Measures to remedy the
(1) a controlled person is obliged to take measures to eliminate the
deficiencies identified the veřejnosprávní control without undue
delay, at the latest within the time limit laid down by the control authority.
(2) the Supervisory authorities impose measures to remedy the controlled persons,
If provided for by a special law, ^ 20) or pass their
audit findings public authorities that are entitled to save
measures to remedy the controlled persons. In this case, the authorities of the
public administration and their employees covered by the obligation of professional secrecy
under this Act or special legislation. ^ 21)
§ 19
For information about saving measures to remedy the
(1) public authorities which are authorised to impose a controlled
the person of the corrective measures, are required to inform the control
authority thereof and their compliance with, within the time limits within 3 months
from their storage and performance.
(2) the supervisory authorities are empowered to examine the controlled persons,
that are required to take measures to correct the deficiencies of the performance
These measures. In doing so, shall act in accordance with § 13 para. 1.
section 20
Misdemeanors
(1) a natural person, the person commits the offence as controlled by
contrary to § 18 para. 1 fails to take measures to remedy deficiencies without
undue delay, or within the time limit laid down by the control authority.
(2) for the offence referred to in paragraph 1 can be used to impose a fine of up to 1 000 000 CZK.
section 20a
Administrative offences of legal entities and natural persons-entrepreneurs
(1) a legal entity or individual entrepreneur as a controlled person
committing an administrative offense by that, contrary to § 18 para. 1 does not accept
measures to eliminate defects without undue delay, or within the time limit
set by the control authority.
(2) for the administrative offence referred to in paragraph 1 shall be fined up to 1 000 000
CZK. ".
section 21
Provisions common to administrative offences
(1) a legal person for an administrative offence is not liable if he proves that
made every effort, that it was possible to require that the infringement of the
a legal obligation is prevented.
(2) in determining the amount of the fine on a legal person shall take account of the seriousness of the
the administrative offense, in particular, the way a criminal offence and its consequences, and
the circumstances under which it was committed.
(3) the responsibility for the administrative offence shall cease, if the supervisory authority of the
It does not institute proceedings within 6 months from the date on which it learned,
not later than 3 years from the date when it was made public
check on the spot.
(4) The liability for the acts, which took place in the business
person or in direct connection with it shall be subject to the provisions of this
the law on liability of legal persons and sanctions.
(5) administrative offences under this law in the first instance hearing
the competent control authority.
(6) the Fines collected and enforced by the authority that is saved.
(7) income from fines is the income budget authority that is saved.
If the inspection authority, which shall be covered from the State
the budget, they are fine, the State budget revenue. ".
section 22
Reporting of the results of financial control
(1) the Ministry of Finance shall submit an annual report to the Government on the results of
financial controls together with a draft of the State final account. At the same time
forwards this message to the Supreme Audit Office.
(2) the managers of budgetary chapters, who exercise financial control
under this Act, the County and the capital city of Prague shall be submitted
The Ministry of finance, the annual reports on the results of financial controls.
(3) the organizational units of the State and legal persons, which is running a
public funds, shall submit annual reports on the results of financial
inspections by the competent administrators of budgetary chapters. The municipality shall submit these
News regions, municipal district of the capital Prague. Report of the statutory
the cities include the results of the financial controls of the organs of self-government of urban
circuits or districts. ^ 24)
(4) included in the reports referred to in paragraphs 1 to 3 and reviews the adequacy and
the effectiveness of the system of financial control, including an overview of the
inspection findings forwarded for further proceedings in accordance with special
legislation. ^ 25) where this Act refers to the obligation to
Public Administration establish a system of financial control in other organs
public administration, the annual reports to the authority which is obliged to the system
to introduce, even for these authorities.
(5) the structure and scope of the reports on the results of financial controls, the procedure and
dates of their submission shall adopt detailed legislation.
(6) on major findings from the financial controls carried out shall inform the
the control authorities of the Ministry of finance not later than one month from the
their financial controls. A material is considered to be discovery
and) the findings on the basis of the inspection authority announced by the Special
^ 26) law to the Prosecutor or police authorities
the facts suggesting that the crime has been committed,
(b)) the findings of any unauthorized use of, detention, loss or damage to
public funds worth more than £ 300, 000.
(7) the obligation referred to in paragraph 6 (b). b) is without prejudice to
the obligation of the supervisory authority to notify the competent authorities of the findings on
violation of budgetary or fiscal discipline under a special legal
prescription. ^ 23)
Article 23 of the
Cooperation in the field of financial control
(1) public authorities shall cooperate in ensuring
a fair and effective system of financial control in the public administration.
(2) public authorities shall cooperate in ensuring the reasonable and
an effective system of financial control with the Supreme Audit Office,
which provide information on request by the inspection of the
processing plan to control the activities of the Supreme Audit Office.
§ 23a
(1) the Ministry of finance are provided for the performance of State administration on
section financial control from the population register reference
the data, which are
and) surname,
(b) the name or names),
(c) the address of the place of stay)
(d)) of the date, place and County of birth; for the data subject, who was born in
abroad, the date, place and the State where he was born,
(e)) of the date, place and County of death; in the case of the death of the data subject outside the territory
The United States, date of death, place and the State on whose territory the death
There,
f) nationality, or more of State citizenship.
(2) the Ministry of finance are provided for the performance of State administration on
the financial control Department of the agendového information system registration
the population of citizens of the Czech Republic, which are data
and the name or names), surname, maiden name,
(b)) date of birth,
c) gender,
d) place and County of birth; for the citizen, who was born in a foreign country, location and
citizen of the State where he was born,
(e)), social security number,
f) nationality, or more of State citizenship,
g) address of residence, including previous address space
permanent residence, where appropriate, the address to which they are to be delivered
the documents, under another law,
h) origin of the residence, where appropriate, the cancellation date data on the place of
permanent residence or the date of their permanent residence in the territory of the United
Republic,
I) deprivation or restriction of legal capacity, the name or
name, last name and social security number of a guardian, if the guardian
social security number allocated, its date, place and County of birth; If
guardian appointed local authority, the name and address of the registered office,
in the form of the reference links from the register of persons
j) the name or name, last name, social security number, father, mother, or
another legal representative; in the case that one of the parents or other
the legal representative is not assigned a social security number, name, or names,
last name and date of birth; If other legal representative of the child
a legal person, the name and address of the registered office,
k) marital status, date, place and County of marriage, if the
marriage outside the territory of the United States, place and State, date
the acquisition of the final court decision on marriage
invalid, the date of the decision of the Court about the lack of
the marriage, the date of the dissolution of marriage by the death of a spouse, or the date of
the acquisition of the final court decision on the statement of one of the spouses for
day of the dead, and that was in the final decision on the Declaration for the
dead listed as the day of death, where appropriate, as the day on which the spouse
declared dead survivors, or the date of the acquisition of legal power
a court decision for divorce,
l) date and place of origin of a registered partnership, the date of acquisition of legal
the decision of the Court on the invalidity, or of the absence of the registered
partnership, registered partnership sunset date in the death of one of the
registered partners, or the date of the decision of the Court of
about the statement of one of the registered partners of the dead and day of the
He was in the final court decision on the Declaration of death is listed as
the day of death, where appropriate, as the day on which a partner declared dead
survivors, or the date of the decision of the Court on the abolition of
registered partnership,
m) the name or name, last name and social security number of spouse or
the registered partner; If the spouse or registered partner
an individual who has assigned a social security number, name, or
name, surname of the spouse or registered partner, and the date of its
birth,
n) the name or name, last name and social security number of the child; If the child is
an alien who has not been granted social security number, name, or names,
child's name and date of birth,
about the osvojeném the child data) in the range of
1. the degree of adoption,
2. the original and the new name or names, the surname of the child,
3. the original and the new social security number of the child,
4. date, place and County of birth,
5. social security numbers adoptive parents; in the case that adoptive parents was not assigned
social security number, name, or name, surname and date of birth
adoptive parent,
6. social security numbers, father and mother; If they don't, their name,
where appropriate, the name, surname and date of birth; These data are not provided,
If this is a child born to a woman with permanent residency in the United
Republic, which gave birth to the child and in writing asked for confidentiality in
connection with the delivery,
7. date of adoption of the decision or decisions
cancellation of adoption of a child,
p) record of providing information,
q) date, place and County of death; in the case of the death of a citizen outside the United
Republic, date of death, place and the State on whose territory the death occurred,
r) day, who was in the Court decision on the Declaration of death listed
as the day of death, where appropriate, as the day on which the citizen declared dead
did not survive.
(3) the Ministry of finance are provided for the performance of State administration on
the financial control Department of the agendového foreigners about information system
the aliens, which are data
and the name or names), surname, maiden name,
(b)) date of birth,
c) gender,
(d)) instead, and the State where the alien was born; in the case that the alien
He was born on the territory of the United States, place and County of birth,
(e)), social security number,
f) nationality, or more of State citizenship,
(g)) the type and address of the place of stay
h) number and validity of the residence permit,
even the beginning of the stay, if applicable) date of the termination of the stay
j) deprivation or restriction of legal capacity,
k) deportation and the period for which it is not allowed to enter the territory of the
The United States,
l) marital status, date and place of marriage, the date of acquisition of legal
can a court decision on marriage annulment, the date of acquisition
the decision of the Court about the lack of marriage, date of disappearance
marriage, death of a spouse, or the date of the acquisition of legal power
a court decision on the statement of one of the spouses is dead and the day that
He was in the final court decision on the Declaration of death is listed as
the day of death, where appropriate, as the day on which the spouse declared dead
survivors, or the date of the decision of the Court of divorce
marriage,
m) the date and place of origin of a registered partnership, the date of acquisition of legal
the decision of the Court on the invalidity, or of the absence of the registered
partnership, registered partnership sunset date in the death of one of the
registered partners, or the date of the decision of the Court of
about the statement of one of the registered partners of the dead and day of the
He was in the final court decision on the Declaration of death is listed as
the day of death, where appropriate, as the day on which a partner declared dead
survivors, or the date of the decision of the Court on the abolition of
registered partnership,
n) name or names, the surname of the spouse or registered
partner and his social security number; If the spouse or registered partner
an alien who has not been granted social security number, name, or names,
last name and date of birth,
about) the name or names, the surname of the child, if it is a stranger, and his
social security number; in the event that the child has not been assigned a social security number, name,
where appropriate, the name, surname and date of birth,
p) the name or names, the surname of the father, mother or any other
the legal representative, if they are aliens, and their social security number; in
If one of the parents or other legal representative has not been granted
social security number, name, or name, surname and date of birth,
q) of osvojeném a child, if it is a stranger,
1. the degree of adoption,
2. the original and the new name or names, the surname of the child,
3. the original and the new social security number of the child,
4. the date and place of birth,
5. social security numbers adoptive parents; in the case that adoptive parents was not assigned
social security number, name, or names, surname and date of birth
adoptive parent,
6. social security numbers, father and mother; If they were not allocated, information on their
the name, or names, surname and date of birth; These data are
do not provide, if it is a child born to a woman with permanent residency in the
The Czech Republic, who gave birth to a baby and asked for confidentiality in writing their
the person in connection with childbirth,
7. date of adoption of the decision or decisions
cancellation of adoption of a child,
r) expulsion and the period for which it is not allowed to enter the territory of the United
Republic,
with) the date, place and County of death; in the case of deaths outside the United
the Republic, the State on whose territory the death occurred, or the date of death,
t) day, who was in the Court decision on the Declaration of death listed
as the day of death, where appropriate, as the day on which the stranger declared dead
survivors,
u) the name or names, last name
1. an adult dependent child is a foreigner with residence permit on
the territory of the Czech Republic,
2. minor aliens who were foreigners with residence permit in the territory of
The United States, or his supporters, by decision of the competent authority entrusted with
the alternative family care, or that he was a foreigner with residence permit
on the territory of the United States or his husband acquired or whose
guardian or husband to his guardian is an alien with a residence permit
on the territory of the Czech Republic,
3. the lone stranger 65 years or older, regardless of age of the alien,
that you cannot take care of himself for health reasons, in the case of
family reunification with a parent or child with a residence permit in the territory of
The United States,
4. an alien who is a dependent direct relatives in the ascending or
descending line or such relatives of the husband of a citizen of the European Union,
5. the parents of a minor alien who has been granted asylum under a special
legislation, and his social security number; in the case of foreigners who do not have
assigned a social security number, name, or name, last name and date
the birth of.
(4) data that are kept as reference data in the principal registry
the population recovered from the agendového information system registration
the population or of the agendového foreigners, information system only if
are in the shape of the previous status quo.
(5) the Ministry of finance may, according to data provided by paragraphs 1 to 4
for the purposes of the exercise of financial control, sort, or to retransmit
to combine, or is blocking when it detects that the data provided are not
accurate; about the discovery of inaccurate information to the Ministry of Finance shall immediately
inform the Ministry of the Interior, which, after examination of the information corrected, make up
or disposed of.
(6) of the provided data that can be used in a particular case only
such data, which are necessary for the performance of the task.
PART THREE
FINANCIAL CONTROL IN ACCORDANCE WITH INTERNATIONAL AGREEMENTS
section 24
Arrangements for the exercise of financial control in accordance with international agreements
(1) if so provided by the renowned international treaty binding on the Czech
Republic, ^ 9) may exercise its international organization
the control authorities or agents designated by the financial control by
of this Act to the extent and under the conditions which this agreement provides.
(2) if provided for by the contract referred to in paragraph 1, are international
Organization to the extent and under the conditions which this agreement stipulates
entitled to require the public authorities of the Czech Republic
cooperation in financial control or ensure its performance. The requested
the public authority is obliged to comply with this request. In the framework of the
cooperation with the authorities concerned inform each other about the subject, purpose and
the result of the financial control, coordinating her performance, and shall, in the
financial control in the interaction.
(3) the Controlled person and the persons required to interact in the performance of financial
the checks are required in the cases referred to in paragraphs 1 and 2 of the performance
financial controls allow.
(4) if the contract referred to in paragraph 1, shall require the competent
public authorities in the United States from international organizations
reports on financial controls carried out by them.
(5) the public authorities are required to provide the Ministry of finance
information about financial controls and their results, provided by the
international organisations, on the basis of their request.
PART FOUR
INTERNAL CONTROL SYSTEM
TITLE I OF THE
DEPLOYING, MAINTAINING AND EXAMINING THE EFFECTIVENESS OF THE INTERNAL CONTROL
SYSTEM
§ 25
Duties of the public authority and executive employees
(1) the head of a public authority is obliged, in discharging their responsibilities in the
This authority to establish and maintain an internal control system which
and) creates the conditions for efficient, effective and efficient performance of public
Administration,
b) is qualified to detect, evaluate and minimize operational,
financial, legal and other risks arising in connection with the performance of
of the approved plans and the objectives of a public authority,
(c)) includes procedures for timely reporting to the appropriate levels of
control on the occurrence of serious deficiencies and accepted and filled
measures to correct them.
(2) to fulfil its obligation under paragraph 1, the head of the public authority
the administration shall determine in accordance with section 5 of the status and scope of organisational
State that are not entities under a special
legislation, organisational units of territorial self-governing units,
organisational departments, managers and other employees to
ensure the functioning of the management control and internal audit. To do this, in particular,
and the range of relevant) sets out the powers and responsibilities of leaders and
the other employees in the handling of public funds, including
a complete and precise definition of the obligations regarding them with tasks,
(b) ensure separation of powers) and the responsibility of the preparation, approval,
implementation and control of operations, in particular in relation to tendering procedures,
the conclusion of contracts, the formation of commitments, payments and the recovery of receivables,
(c)) shall ensure that all operations and inspections of was done recording and
guided by the relevant documentation,
(d)) shall take all necessary measures to protect public funds,
(e) ensure cost-effective, efficient) and efficient use of public
in accordance with the principles of a reliable management referred to in
paragraph 1,
f) monitors and ensure the execution of the crucial tasks of a public authority
to achieve the goals and objectives of the approved.
(3) in cases of serious findings of the head of the public body shall proceed
Administration pursuant to § 22 para. 6 apply mutatis mutandis.
(4) all senior employees of a public authority within the
defined the duties, powers and responsibilities required to ensure
functioning of the internal control system. At the same time they are required to submit
the head of a public authority in a timely and reliable information about the
the results achieved in fulfilling the set tasks, about the emergence of
significant risks of serious deficiencies in the activity of the public
Administration and about the measures being taken and filled to correct them.
(5) on the performance of financial control in the framework of the internal control system
of a public authority shall not apply the procedural rules under section 13 to 21.
(6) in the framework of the internal control system security information
services is exercised financial control; This review, however,
does not apply to the management of the property of special nature. ^ 2a)
TITLE II
THE MANAGEMENT REVIEW
section 26
Prior checking
(1) within the public authority provide a preliminary check
planned and upcoming operations
and the head of the institution or) senior employees it credentials to
use of public funds by a public authority as the principal
operations,
(b)) the senior employee organizational unit responsible for the Administration
the budget of a public authority or other employee authorized to
the head of this body as a budget Manager,
(c)) the senior employee organizational unit responsible for the management of
the accounts of a public authority or other employee authorized to
the head of this body as the Chief Accountant.
(2) merging the functions referred to in paragraph 1 is not admissible, unless
unless otherwise provided for.
(3) merge features referred to in paragraph 1 (b). (b)), and (c)) it is possible in
cases where this is justified by the small probability of success
disproportionate risks for the management of public resources, in particular in the
following the nature of the activity of a public authority, set out the tasks,
the degree of difficulty of financial management, the structure and number of employees.
(4) for the focus of preliminary checks shall apply mutatis mutandis the provisions of § 11
paragraph. 1, and for her performance in particular the control procedures shall apply in accordance with § 6
paragraph. 2 (a). and).
(5) if the persons referred to in paragraph 1 (b). (b)), and (c)), that the operation was
carried out without preliminary checks, it shall notify in writing to the head of your findings
of a public authority. He is obliged to take measures to examine the
this uncontrolled operation and measures to ensure the proper administration of
preliminary checks.
section 27 of the
The interim and ex-post monitoring
(1) within the public authority provide ongoing and subsequent
check his head through the heads of employees
organisational departments or to the authorised employees, who
direct implementation of the operation when the management of public
resources.
(2) For the focus of the interim and ex-post controls shall apply mutatis mutandis
the provisions of § 11 (1) 3 and 4, and for her performance shall apply in particular
control procedures under section 6 (1). 2 (a). b) to (d)).
(3) if the persons referred to in paragraph 1 in the performance of the intermediate and the subsequent
check that with public funds is treated wasteful our behaviour,
inefficiently and neúčelně or in conflict with the law, shall notify its
the findings in writing to the head of a public authority, which is obliged to
take measures to remedy the shortcomings noted and measures to
security of the proper administration of this check.
TITLE III
INTERNAL AUDIT
section 28
Operational independence of the internal audit
(1) inside the body of public administration provides internal audit functionally
an independent Department, or to specifically authorized employee
organizationally separate from the management of executive structures (hereinafter referred to as the "Department
internal audit ").
(2) the internal audit is independent and objective review and
the evaluation of the operations and the internal control system of the public
the Administration, which checks whether the
and) legislation, measures taken and procedures are laid down in
the activities of a public authority are respected,
(b)) the risks related to the activities of a public authority are on time
recognized and whether adequate measures are taken to their
Elimination or mitigation,
(c) provide to the head of management control) of a public authority to be reliable
and timely operational, financial and other information
d) operational and financial criteria referred to in paragraph 4 are complied with,
e) established internal control system is sufficiently effective, responds in a timely manner
to changes in the economic, legal, and operational and other conditions
(f)) the results obtained in carrying out the crucial tasks of a public
the Administration provide sufficient assurance that the approved aims and goals of this
the authority will be met.
(3) on the basis of the findings of the internal audit service shall submit to
to the management body of the public administration 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. At the same time this Department
provides consultation in the public authority activity.
(4) internal audit shall include in particular
and) financial audits that verify whether the information reported in the financial,
the accounting and other records of accurately display assets, resources, its
the financing and management of it,
b) audits of systems that examine and evaluate the revenue assurance systems
of a public authority, including the recovery of receivables, financing his
activities and ensure the management of public resources,
(c) performance audits), which explore selectively economy,
efficiency and effectiveness of operations and the adequacy and effectiveness of the internal
the control system.
section 29
The status of the internal audit service
(1) an internal audit unit directly subordinate to the head of the public authority
the Administration, which ensures its operational independence and organizational Department
from the management of executive structures.
(2) the head of internal audit service, appoints and removes the
and Minister of Finance), after discussion within the Government, in terms of the IAS
audit of the Ministry of finance,
(b) the head of the central authority) of State administration or other organizational folders
the State, which is the administrator of the chapters of the State budget, ^ 13) after discussion
the Minister of finance, in terms of the institution's internal audit service,
(c)) the President of the Supreme Audit Office after consultation with the Chairman of the
the Budget Committee of the Chamber of deputies of the Parliament as regards the Department
internal audit the Supreme Audit Office,
(d)) the statutory body of the legal person, established for the performance of the tasks of the public
management of specific legislation or based on a specific legal
the regulation, after consultation with the head of a public authority, which is
special legislation vested control of the activities of that person if
as to its internal audit service,
(e) the head of the organizational units of the State), which is the entity, the State
subsidized organizations and State Fund, after consultation with the head of the institution
referred to in (b)), as regards the internal audit service
organizational units of the State, a State contributory organisation or Government
the Fund under the jurisdiction of this Office,
(f)), the Council on a proposal from the County Director of the regional office, in terms of service
internal audit of the County
(g)), the Council of the municipality, on a proposal from the Mayor of the municipality with regard to the internal audit service
the village,
h) the Council of the city of Prague on a proposal from the Director of the municipality of the capital
the city of Prague, with regard to the internal audit service of the capital city of Prague,
I), the Council of the Borough of the city of Prague on a proposal from the Mayor
as regards the section of the internal audit service of the capital city
Prague,
j) statutory authority territorial self contributory organization
After discussion with the Director of the regional office, in terms of the IAS
Audit allowance organizations of the region, with the Mayor of the village, as regards
internal audit service allowance organizations of the municipality, with the Director
Municipality of the capital city of Prague, with regard to the internal audit service
contributory organisation of the city of Prague.
(3) in the case of a delegation of employees referred to in § 28 para. 1
provision of internal audit and its appeals proceed head
the public authority referred to in paragraph 2 accordingly.
(4) the internal audit service could not instruct tasks that are in violation of the
with the fulfilment of the tasks set to him. In conflict with the independent
the fulfilment of the tasks of the internal audit service is not, if this Department
in charge of ensuring the performance of subsequent inspection according to § 11 veřejnosprávní
paragraph. 4 to 6.
(5) in cases with little probability of unreasonable risks
When the management of public resources, especially in the wake of the
the nature of the outsourced tasks, structure, and degree of difficulty of the internal
control, can public authorities according to § 8 para. 1 organizational
Government and subsidized organizations in its scope, territorial
local authorities according to § 9 para. 3 in respect of its organisational units, and
contributory organizations within its remit to replace the function of the Department
internal audit performance veřejnosprávní control under part II of the
of this Act.
(6) the municipality and district of the city of Prague, which have fewer than 15
000 inhabitants, can replace the function of the internal audit service, the adoption of the
other adequate measures. In this case, ensure continuous
monitoring and evaluation of the effectiveness of those measures, while considering the
the introduction of the IAC. If, subsequent to this assessment
It finds that the measures taken are not sufficiently effective, municipalities and
the urban part of the city of Prague shall without undue delay unit
establish an internal audit.
section 30
Internal audit planning
(1) internal audit shall be carried out in the public authority in accordance with the
the medium-term plan and annual plans of individual audits.
(2) the medium-term plan priorities and reflects the needs of the public
in terms of the existing management of the results of its operations and the anticipated
goals and objectives of the multi-annual period.
(3) the annual plan of the States on the basis of the medium-term plan, the range of benefits in
the focus and the type of audits, their objectives, the timing and staffing
collateral. It also contains, in particular, the training of Internal Auditors,
tasks in a methodical and consulting work.
(4) the Plans of the internal audit department the internal audit processes based on
an objective assessment of risks arising from the set tasks
of a public authority, taking into account the results of the veřejnosprávní and other
the checks carried out by this body and the findings of the internal
the control system.
(5) the head of Department of internal audit discusses the preparation of the plans with
the head of the public authority which approves the plans. In doing so, takes
into account his recommendations.
(6) in particularly justified cases, the internal audit service on
request of the head of a public body operationally classified performance
a particular audit outside an approved annual plan.
(7) the head of a public body shall ensure that at least once a year
an examination of the effectiveness of the internal control system, which includes
all control activities in the framework of the internal operational and financial
the management of this institution. Where there has not yet been introduced to the internal function
the audit will examine this authority as well as the need for its implementation.
section 31
Reporting
(1) internal audit service passes messages about its findings from the
the audits carried out without undue delay, to the head of the public authority
management with a recommendation for the adoption of measures pursuant to § 28 para. 3.
(2) if the internal audit service, on the basis of the notification control
checks or based on his own design was not accepted by the relevant
measures, is required to notify, in writing, that finding of the head of
of a public authority.
(3) the results of internal audit are collectively included in the annual report
to be submitted to the head of a public authority, in particular
and the general quality of) assesses the internal control system,
(b) the incidence of serious) analyzes deficiencies, which adversely affected the
the activity of a public authority, including shortcomings in the functioning of the internal
control system, and which were the reason for the reduction in financial performance in
the activities of a public authority,
(c)) provides findings on the facts, which could cause incomplete
or neprůkaznost accounting,
d) makes recommendations to improve the management of the operational and financial
the activities of a public authority and its internal control system.
(4) on the basis of the recommendations of the internal audit service, referred to in the report
in accordance with paragraph 3, takes the head of a public body corresponding to the
measures.
(5) the report referred to in paragraph 3 and the measures taken under paragraph 4 are
the basis for the drawing up of the annual report of a public authority under section
22, which includes data and information on the results of financial control in
This authority.
PART FIVE
TRANSITIONAL PROVISIONS AND THE ENABLING
§ 32
Transitional provisions
(1) financial controls and controls that have the nature of financial controls
within the meaning of this Act and have been started before the date of its effectiveness, with
completes in accordance with the existing legislation.
(2) the checks referred to in paragraph 1 shall be the effective date of this Act,
consider also the financial revision and control of special purpose grants, repayable
bailouts, loans and allowances from the State
the budget of the United States and of the State funds the United States according to the
special legal regulation ^ 27) and continue to be governed by this Act.
(3) the head of a public authority shall ensure the implementation of the financial
checks provided for in this Act within 6 months from the effective date of its effectiveness.
(4) the date of acquisition of the full efficiency of Service Act, the appointment and
an appeal under section 29 para. 2 (a). a) and b) and section 29 para. 3 governed by the staff regulations
^ 28) by the law.
section 32a
The provisions of § 26 of the preliminary inspection shall not apply when carrying out the tasks
the integrated rescue system and the fulfilment of other tasks of the police
The United States, the fire brigade of the army of the Czech Republic
The Czech Republic, the customs administration of the Czech Republic, the prison service of the Czech
States and the intelligence services, if their implementation does not tolerate
delay. ^ 28a)
§ 33
Powers of execution
A decree to implement paragraph 6 (1). 4 and § 22 para. 5 issues the Ministry of
finances.
PART SIX
Amendment to the law on budgetary rules
§ 34
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. and Act No. 185/2001 Coll., is amended as follows:
1. section 39, including footnote # 22):
"§ 39
(1) Chapter Administrator is responsible for the management of the resources of the State
budget and other financial resources of the State in his chapter.
(2) the Ministry of finance, the territorial financial authorities, administrators, chapters and
the district authorities to ensure control of the management of the resources of the State
the budget, other financial resources of the State and National resources
Fund (hereinafter referred to as the "financial review") under a special legal
prescription.
22) Act No. 320/2001 Coll., on financial control in the public administration and the
amendments to certain acts (the Act on financial control) ".
2. § 40, 41 and 42 shall be deleted.
3. section 43 reads as follows:
"§ 43
If funds from abroad provided through State
the budget shall be in their financial control under the Special
legislation. ^ 22)
4. In section 44 para. 6, the words "after exhausting ordinary remedies
under special legislation ^ 22) shall be deleted. "
PART SEVEN
Amendment to the law on budgetary rules local budgets
§ 35
Law No 250/2000 Coll. on budgetary rules local budgets,
in paragraph 15 of the present text becomes paragraph 1 and the following
paragraph 2, which, including footnote # 10a) is inserted:
"(2) the territorial authorities shall ensure the performance of financial control by the
special legislation. ^ 10a)
10A) Act No. 320/2001 Coll., on financial control in the public administration and the
amendments to certain acts (the Act on financial control) ".
PART EIGHT
Amendment of the Act on the capital city of Prague
section 36
Act No. 133/2000 Coll., on the capital city of Prague, as amended by Act No.
145/2001 Coll. and Act No. 273/2001 Coll., is amended as follows:
1. in article 2, the following paragraph 4, including footnote No. 1a)
added:
"(4) the capital city of Prague ensures the performance of financial control by the
special legislation. ^ 1a)
1A) Act No. 320/2001 Coll., on financial control in the public administration and the
amendments to certain acts (the Act on financial control) ".
2. in article 3, the following paragraph 4 is added:
"(4) Urban parts provide the performance of financial control under the Special
legislation. ^ 1a) ".
PART NINE
Amendment of the Act on municipalities (municipal establishment)
§ 37
In Act No. 128/2000 Coll., on municipalities (municipal establishment), as amended by Act No.
273/2001 Coll., section 9 of the following new section 9a incl notes below
line no. 2a) reads as follows:
"§ 9a
The municipalities provide the performance of financial control under a special legal
prescription. ^ 2a)
2A) Act No. 320/2001 Coll., on financial control in the public administration and the
amendments to certain acts (the Act on financial control) ".
PART TEN
Amendment of the Act on regions (regional establishment)
§ 38
In Act No. 129/2000 Coll., on regions (regional establishment), as amended by law
No. 273/2001 Coll., in section 2, the following paragraph 3, including notes
footnote 1a) is inserted:
"(3) the County ensure the performance of financial control by the budgetary
the rules of local budgets and under special legislation. ^ 1a)
1A) Act No. 320/2001 Coll., on financial control in the public administration and the
amendments to certain acts (the Act on financial control) ".
PART ELEVEN
District offices (Amendment) Act
§ 39
In Act No 147/2000 Coll., on district offices, in section 9 of the present text
shall become paragraph 1 and the following paragraph 2, including the
footnote No. 7a) is inserted:
"(2) the District Office ensures the performance of financial control in their
organisational units and contributory organizations and municipalities and their
established by the organisation under special legislation. ^ 7a)
7A) Act No. 320/2001 Coll., on financial control in the public administration and the
amendments to certain acts (the Act on financial control) ".
PART TWELVE
cancelled
section 40
cancelled
PART THIRTEEN
Amendment of the Act on property in the Czech Republic and its representation in legal
relations
§ 41
Act No. 219/2000 Coll., on the property of the Czech Republic and its representation in
legal relations, as amended by Act No. 492/2000 Coll. and Act No. 231/2001
Coll., is amended as follows:
1. In § 48 para. 1 the word "internal", and the words "(hereinafter referred to as" control ")"
shall be deleted.
2. In § 49 paragraph 1, including footnote # 65a):
"(1) the control methods, monitoring procedures and mutual relations of supervisory
authorities and controlled organisational units in the implementation of the checks
governed by special legal regulations, which govern ^ 65a) financial
control and its performance, and the rules contained in the internal rules
issued by the enforcement authorities.
65A) for example, Act No. 320/2001 Coll., on financial control in the public
manage and on amendments to certain acts (the Act on financial control) ".
PART OF THE FOURTEENTH
The EFFECTIVENESS of the
§ 42
This Act shall take effect on 1 January 2000. January 1, 2002.
Klaus r.
Havel, v. r.
Zeman in r.
-------------------------------
Editor's note. ASPI: the changes contained in the article. XI Law 407/2012 Coll. could not be
work because of an inconsistency with the text of the law 320/2001 Coll.
Selected provisions of the novel
Article. LIII of Act No. 64/2014 Sb.
Transitional provision
If veřejnosprávní was launched to check on the spot according to law No.
320/2001 Coll., before the date of entry into force of this law, and to this day
has not been completed, it shall proceed according to the existing legislation.
2) Act No. 79/1997 Coll., on State enterprise, as amended
regulations.
2A) of section 36 of Act No. 563/1991 Coll., on accounting, as amended by Act No.
353/2001 Sb.
3) Act No. 166/1993 Coll. on the Supreme Audit Office, as amended by
amended.
Act No. 128/2000 Coll., on municipalities (municipal establishment), as amended by Act No.
273/2001 Coll.
Act No. 129/2000 Coll., on regions (regional establishment), as amended by Act No.
273/2001 Coll.
Act No. 133/2000 Coll., on the capital city of Prague, as subsequently amended
regulations.
Act No. 146/2000 Coll., on district offices.
4) for example, Act No. 219/2000 Coll., as amended, and
Law No 250/2000 Coll. on budgetary rules of territorial budgets.
5) § 1 (1). 2 of the Act No. 563/1991 Coll., on accounting, as amended by Act No.
492/2000 Sb.
6) for example, Act No. 553/1991 Coll. on General health insurance company
The Czech Republic, as subsequently amended, Act No. 111/1998 Coll., on
universities and amending and supplementing other acts, as amended by
amended.
7) § 51 et seq.. Act No. 219/2000 Coll., as amended by Act No. 492/2000 Sb.
7A) Council Regulation (EC) No 1083/2006 of 11 July 2006. July 2006 laying down general
provisions on the European regional development fund, the European
Social Fund and the Cohesion Fund and repealing Regulation (EC) No.
1260/1999 and Council Regulation (EC) no 1198/2006 of 27 January. July 2006 on the
The European Fisheries Fund.
8) Act No. 218/2000 Coll. on budgetary rules and amendments
related acts (budgetary rules), as amended
regulations.
9) for example, communication No. 7/1995 Coll., on negotiation of the Europe agreement
establishing an association between the Czech Republic on the one hand, and
The European communities and their Member States, of the other part,
the texts of communication No. 67/1997 Coll., communication No. 253/1997 Coll., as amended by the communication
No 265/1998 Coll., as amended by notice No 75/1999 Coll. and communication No. 16/2000
SB. m. s.
10) for example, Act No. 65/1965 Coll., the labour code, as amended
regulations.
12) for example, § 33 of Act No. 166/1993 Coll. as amended by Act No. 220/2000
SB.
13) § 3 (b). g) Act No. 218/2000 Sb.
13) § 3 (b). g) Act No. 218/2000 Sb.
13A) Council Regulation (EC) No 1290/2005 of 31 May 2005. June 2005 on the
financing of the common agricultural policy.
for example, law No 20) 129/2000 Coll., as amended by Act No. 273/2001 Coll.
21) for example, Act No. 148/1998 Coll., on the protection of classified information
and amending certain laws, as amended.
21a) Act No. 133/2000 Coll., on registration of the population and the birth numbers and
amendments to certain laws (law on population register), as amended
regulations.
21B) section 1 of the Act No. 133/2000 Coll., as amended by Act No. 53/2004 Sb.
21 c) Act No. 40/1993 Coll. on acquisition and loss of citizenship
The Czech Republic, as amended.
22) Act No. 71/1967 Coll., on administrative proceedings (administrative code), as amended by
amended
23 for example, Act No.) 337/1992 Coll., on administration of taxes and fees, as amended by
amended.
24) section 4 of Act No. 128/2000 Coll.
for example, law No 25) 337/1992 Coll., as amended, and
the criminal procedure code.
26) section 24 of Act No. 553/1991 Coll.
section 8 of the criminal procedure code.
27) Act No. 527/1990 Coll. on territorial tax authorities, as amended by
amended.
28) § 53 para. 5 of law No. 218/2002 Coll., on the service of civil servants
in the administrative offices and the remuneration of such employees and other
employees in the administrative offices (business law).
28A) for example, Act No. 239/2000 Coll., on the integrated rescue system
and amending certain laws, as amended by Act No. 320/2000 Coll., Act No.
283/1991 Coll., on the police of the Czech Republic, as subsequently amended,
Act No. 242/2000 Coll., on the fire rescue Corps of the Czech Republic and
amendments to certain laws, as amended by Act No. 309/2002 Coll., Act No.
219/1999 Coll., on the armed forces of the Czech Republic, as amended
legislation, Act No. 13/1993 Coll., the Customs Act, as amended
legislation, Act No. 555/1992 Coll., on the prison service and judicial guard
The Czech Republic, as amended.
