On Financial Control

Original Language Title: o finanční kontrole

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=51644&nr=320~2F2001~20Sb.&ft=txt

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.