220/2013 Sb.
DECREE
of 22 March. July 2013
about the requirements for the approval of the financial statements of certain selected
the business units
The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of law No 563/1991
Coll., on accounting, as amended by Act No. 437/2003 Coll. and Act No. 304/2008
Coll., to implement section 4, paragraph 4. 8 (a). w):
PART THE FIRST
GENERAL PROVISIONS
§ 1
The subject of the edit
This Decree lays down requirements for the approval of the accounting organization
the accounts of some of the selected business unit and method of providing
synergy people participating on this approval.
§ 2
The scope of the
This Decree shall apply to accounting units, which are organizational
the components of the State, State funds, territorial self-governing units,
voluntary volumes municipalities, regional councils of the regions cohesion or
příspěvkovými organisations.
§ 3
Basic concepts
For the purposes of this Ordinance, means the
approval of financial statements) and the financial statements prepared at the balance sheet
the date the entity whose financial statements shall be subject to approval by the
another law ^ 1)
(b) the entity concerned) an entity referred to in paragraph 2, the
the financial statements are approved,
(c) approving authority) of the entity authorized under another
legal regulation ^ 1) for approval of the financial statements of the entity
or the person responsible for the approval of the financial statements in accordance with other legal
prescription ^ 2)
(d) authorising financial accounting unit) unit, which is another legal
Regulation defined for the clearance of some of the accounting
units referred to in paragraph 2 or whose authority is other legislation
entitled to the clearance of some of the business units
listed in section 2,
(e) the person concerned) of the entity or person in charge of her employee
This entity if it has in its possession the accounting records and other
documents applicable to the activities in the process of approval of the financial statements,
in particular if the creation, receipt, or ensures the safekeeping of accounting records
the business unit concerned, or if their activities carried out an assessment of the
These accounting records or the assessment of processes, procedures and internal
regulations of the entity in connection with the creation, takeover, or
safekeeping of accounting records.
PART TWO
ORGANIZATION OF THE CLEARANCE OF ACCOUNTS
TITLE I OF THE
APPROVAL OF THE ACCOUNTS BY THE AUTHORISING AUTHORITY
Part 1
Activities for the approval
§ 4
Securing and preparation of documents for the approval of
Business unit (s) concerned shall ensure the preparation and submission of supporting documents for
the clearance of accounts the authorising authority, effectiveness,
that will allow, in particular, the effective assessment of the completeness and conclusiveness
accounting and evaluation of foreseeable risks and losses in relation to the
a faithful and honest picture of the accounting books and financial situation
the accounting unit.
§ 5
The supporting documents for the approval and inspection of accounting records
The supporting documents for the approval of the financial statements refers in particular to
and approved the financial statements),
(b)) the report on the audit of the financial statements, where appropriate, additional information and
the reports made by the Auditor, report on the outcome of financial control,
Alternatively, for more information about the serious findings in the performance
veřejnosprávní control and report on the outcome of the review of the management,
If these documents in accordance with other legislation
drawn up,
(c) the internal audit service) reports on the findings of the audits carried out in
the framework identified the factors which can affect the completeness of the
and relevance of the accounts and the annual report of the internal audit in
If there is an internal audit unit in the business units set up in
consistent with other legislation,
(d)) and any other message for inventory accounting records relating
to relevant facts pursuant to § 4 and
(e)) the accounting records and the additional information requested by the authorising authority.
§ 6
Approval of the financial statements
(1) if the authority based on the submitted or requested
supporting documents does not detect that approved the financial statements does not provide to the extent
the facts assessed under section 4 of the true and fair view of the subject
accounting and the financial situation of the entity, the financial statements
approves.
(2) the authority shall approve the financial statements even if, on the basis of
submitted or requested documents finds that approved the accounting
accounts give a range of assessed the requirements pursuant to § 4 of the faithful and
fair view of the subject of accounting and the financial situation of the entity in
with regard to the facts contained in the financial statements of the following
of the accounting period.
(3) the link with the facts contained in the financial statements
following the accounting period can be shown also by the fact that there are
supporting accounting records about correcting errors of the accounting period for the approval
financial statements that are made in the following financial year, and shall include
accounting entries in the relevant books.
(4) the authority cannot approve only part of the financial statements.
§ 7
Failure to approve the accounts of the
(1) if the authority based on the submitted or requested
documents establishes that the approved financial statements does not provide to the extent
assessed the requirements pursuant to § 4 of the true and fair view of the subject
accounting and the financial situation of the entity, or in connection
the facts contained in the financial statements the following financial
period, this does not approve the financial statements.
(2) the authority shall not approve the financial statements also in case that he
all relevant supporting documents have been submitted under section 5 or the elements,
that has caused.
(3) a record of the failure to approve the financial statements contains a description of the facts, for the
that has not been approved, the financial statement in the preamble to this disapproval with
emphasis on the facts listed in paragraph 4 and the deadline to remove
the identified defects.
(4) the authority cannot not to approve only part of the financial statements.
§ 8
Remedy shortcomings in disapproval of the factual reasons
(1) in the case of the failure to approve the financial statements for the reasons referred to in § 7 para.
1, the entity shall ensure that the axle of the established facts, including
delete-remove the defects within a specified period.
(2) if it is not possible or appropriate to the defect within the time limit laid down
by the authorising authority, remove, especially in the current accounting period,
an entity shall notify the authorising authority without delay.
§ 9
Correcting deficiencies in disapproval of the formal reasons
(1) in the case of the failure to approve the financial statements for the reasons referred to in § 7 para.
2 ensure that the entity shall immediately surrender relevant documents
the authorising authority.
(2) if it is not possible to pass the relevant background, the authorising authority
an entity shall notify the authorising authority without delay.
§ 10
An additional procedure authorising authority
(1) shall ensure that the entity concerned in due time correction
the facts, which were the reason for the failure to approve the financial statements, in particular
axle in the following accounting period so that they are filled with conditions
for the approval of the financial statements in accordance with § 6 para. 2 and 3, the authorising authority
immediately shall approve the financial statements.
(2) the authority shall approve the financial statements also concerned accounting
unit does not provide a remedy within the prescribed period, all the facts which
were the reason for the failure to approve the financial statements, but these unresolved
fact do not result in the financial statements does not provide a true and
fair view of the subject of accounting and the financial situation of the entity.
(3) does not ensure the entity concerned in due time correction
the facts, which were the reason for the failure to approve the financial statements, and even
axle in the following financial year, and for these the facts behind
result in the financial statements does not provide a true and fair view of the subject
accounting and the financial situation of the entity, or in connection
the facts contained in the financial statements the following financial
period, the authorising authority not to approve a financial statement. About
confirmation of the disapproval shall be recorded in writing, mutatis mutandis, under the provisions of section 7 of the
paragraph. 3.
§ 11
Protocol on the clearance of accounts
(1) the approval or disapproval of the Act provide the authority
Protocol.
(2) the Protocol provides
and the approval of the financial statements) the identification,
(b)) date of decisions on approval or disapproval of the financial statements,
(c) the identification of people critical of) the approval or disapproval of the accounting
statements,
d) opinion on the approval or disapproval of the financial statements,
(e)) write about the disapproval of the financial statements in accordance with § 7 paragraph 1. 3,
(f) the identification of the relevant accounting records) according to § 6 paragraph 1. 3, may
description of other facts relevant for the users of the financial statements,
(g) business unit to) a statement statement of approval or disapproval
financial statements or to write about the failure to approve the financial statements referred to in section 7 of the
paragraph. 3, or to other factors associated with the approval
of the financial statements.
(3) if the requirements of the Protocol referred to in paragraph 2 contained in another
the document drawn up by the authorising authority, can be according to Protocol
paragraph 1, created only for the purpose of transmission to the central system
accounting information to the State.
§ 12
More detailed conditions for a vote authorizing authority
(1) for each vote authorising authority shall be recorded in a written record.
(2) each of the members of the authorising authority has the right to a written record
the vote was described as voted. Each Member has the right to their
voting in writing, justified. This written justification becomes part
part of the record of the vote, or the Protocol referred to in this Decree.
Part 2
Activities during the accounting period
section 13 of the
The Organization of activities
(1) the entity Concerned during the accounting period shall organise
activities related to clearance of the concerned accounting
units so that there was a continuous assessment of completeness and
the provability of the accounting and evaluation of foreseeable risks and losses.
(2) the activities referred to in paragraph 1, that the entity in question
organized in the framework of the processes of internal audit and financial control by the
another law ^ 3), or other similar obligations
established by other legislation ^ 4), pointing in particular to ensure the
documents under section 5 (b). (b)), and (c)).
§ 14
Handing-over of the authorising authority and incentives
(1) the entity Concerned to the authorising authority shall ensure that in the course of
the reporting period access to the preliminary accounts or on-demand
information from these interim financial statements, to the supporting documents specified
internal regulation and another major or request information.
(2) the authority may, in respect of the concerned business unit or
the persons concerned of the entity
and inspection of accounting) to request books and other accounting records
b) require the production of books, including the submission of interim
financial statements or requested information from these interim
the accounts designated by the authorising authority, handouts, and other
relevant information,
(c)) to make suggestions in order to improve the facts appearing in the financial
accounts, improve the procedures for the approval of related activities
the financial statements and for the purpose of adjustment of the internal rules of the concerned accounting
units and
(d) publication of the proper information) require the approval of the financial statements
in a centralized system of accounting information of the State, if the accounting in question
the unit failed to do so on time and properly.
§ 15
The person concerned business units
The person concerned shall cooperate with the business unit concerned by the authorising
authority so as to ensure conditions for the approval of the financial
the shutter.
TITLE II
APPROVAL OF THE ACCOUNTS OF THE AUTHORISING OFFICER ACCOUNTING UNIT
Part 1
Activities for the approval
section 16 of the
Securing and preparation of documents for the approval of
Business unit (s) concerned shall ensure the preparation and submission of supporting documents for
approval of the accounts of the authorising officer accounting unit clear
in particular, the way that will allow effective assessment of completeness and
the provability of the accounting and evaluation of foreseeable risks and losses in the
relation to the faithful and honest picture of the subject of accounting and financial
the situation of the entity.
§ 17
The supporting documents for the approval and inspection of accounting records
The supporting documents for the approval of the financial statements refers in particular to
and approved the financial statements),
(b)) the report on the audit of the financial statements, where appropriate, additional information and
the reports made by the Auditor, report on the outcome of financial control,
Alternatively, for more information about the serious findings in the performance
veřejnosprávní checks, if these documents in accordance with other
the legislation drawn up,
(c) the internal audit service) reports on the findings of the audits carried out in
the framework identified the factors which can affect the completeness of the
and relevance of the accounts and the annual report of the internal audit in
If there is an internal audit unit in the business units set up in
consistent with other legislation,
(d)) and any other message for inventory accounting records relating
the relevant facts in accordance with § 16 and
(e)) the accounting records and the additional information requested by the authorising financial
unit.
section 18
Approval of the financial statements
(1) if the authorising officer on the basis of the unit of account, or
the requested supporting documents does not detect that the approved financial statements does not provide
to the extent the facts assessed under section 16 of the true and fair view
the subject of accounting and the financial situation of the entity, the accounting
statements approved by them.
(2) the approver approves the financial statements, an entity, even if that
based on the submitted documents requested by or finds that to be
the financial statements provides a range of assessed the requirements of section 16 of the
true and fair view of the financial situation of the accounting books and financial
units in relation to facts contained in the financial statements
the following accounting period.
(3) the link with the facts contained in the financial statements
following the accounting period can be shown also by the fact that there are
supporting accounting records about correcting errors of the accounting period for the approval
financial statements that are made in the following financial year, and shall include
accounting entries in the relevant books.
(4) Authorizing an entity cannot approve only part of the book
the shutter.
§ 19
Failure to approve the accounts of the
(1) if the authorising officer on the basis of the unit of account, or
the requested documents establishes that the approved financial statements does not provide in
the range of assessed the requirements of section 16 of the true and fair view
the subject of accounting and the financial situation of the entity, and even
with regard to the facts contained in the financial statements of the following
the accounting period shall not approve the financial statements.
(2) the approver approves the financial statements, the entity also
She has been submitted all relevant documents referred to in section 17 or
the documents sought.
(3) a record of the failure to approve the financial statements contains a description of the facts, for the
that has not been approved, the financial statement in the preamble to this disapproval with
emphasis on the facts listed in § 16 and a deadline for the removal of
the identified defects.
(4) Authorizing an entity cannot not to approve only part of the book
the shutter.
section 20
Remedy shortcomings in disapproval of the factual reasons
(1) in the case of the failure to approve the financial statements for the reasons referred to in § 19
paragraph. 1 ensure that the entity concerned to remedy the established facts,
especially in the current period, including the removal-remove
the defects within a specified period.
(2) if it is not possible or appropriate to the defect within the time limit laid down
authorising the company to delete, this fact at issue
an entity shall promptly approving business unit.
section 21
Correcting deficiencies in disapproval of the formal reasons
(1) in the case of the failure to approve the financial statements for the reasons referred to in § 19
paragraph. 2 ensure that the entity concerned shall without delay forward a relevant
documents authorising the business unit.
(2) if it is not possible to appropriate documents authorising the business unit
pass, shall notify this fact immediately to the entity in question
approving the business unit.
section 22
An additional procedure, the authorising of the entity
(1) shall ensure that the entity concerned in due time correction
the facts, which were the reason for the failure to approve the financial statements, in particular
axle in the following accounting period so that they are filled with conditions
for the approval of the financial statements in accordance with § 18 para. 2 and 3, the authorising financial
the unit shall immediately approve the financial statements.
(2) the approver approves the financial statements, the entity whether or not, if the
the entity concerned does not provide in due time undoing all of the
the facts, which were the reason for the failure to approve the financial statements, however,
These facts do not result in unresolved, that the financial statements
does not provide a true and fair view of the subject of accounting and financial
the situation of the entity.
(3) does not ensure the entity concerned in due time correction
the facts, which were the reason for the failure to approve the financial statements, and even
axle in the following financial year, and for these the facts behind
result in the financial statements does not provide a true and fair view of the subject
accounting and the financial situation of the entity, or in connection
the facts contained in the financial statements the following financial
period, the entity shall confirm the failure to approve the financial statements.
For confirmation of the disapproval of the minuted appropriately according to the provisions of §
19 para. 3.
Article 23 of the
Protocol on the clearance of accounts
About the approval or disapproval of the Act lists the authorising an entity
Protocol. For the requirements of this Protocol and its transmission to the
the central system of accounting information of the State shall apply the provisions of § 11
paragraph. 2 and 3 apply mutatis mutandis.
section 24
Further conditions of the vote approving the entity's authority
Each of the members of the Authority authorizing the entity that performs the
the clearance of accounts of the entity concerned, has the right to
putting, as voted. Each Member is entitled to his vote in writing
justified. This written justification becomes part of the record of the
vote, or of the Protocol under this Ordinance.
Part 2
Activities during the accounting period
§ 25
The Organization of activities
(1) Authorizing an entity and an entity concerned in the course of
the accounting period shall organize activities with the approval of the financial
the accounts of the entity concerned so that there was a continuous
an assessment of the completeness and conclusiveness of the accounting and evaluation
foreseeable risks and losses.
(2) the activities referred to in paragraph 1, that the entity in question and
authorizing an entity organized in the context of the internal audit process
and financial control under other legislation ^ 3), or other
similar obligations set out in other legislation ^ 5), heading
in particular to ensure the documents referred to in section 17 (b). (b)), and (c)).
section 26
The transmission of documents and initiatives business unit approvers
(1) the entity Concerned shall ensure that the approver entity
during the accounting period access to the preliminary accounts or
on-demand information from these interim financial statements, to background
the specified internal regulation and other relevant or on-demand
information.
(2) Authorizing an entity may have against the entity in question, or
to the entity concerned the persons concerned
and inspection of accounting) to request books and other accounting records
b) require the production of books, including the submission of interim
financial statements or requested information from these interim
financial statements, documents authorising designated by the entity, and
other relevant information,
(c)) to make suggestions in order to improve the facts appearing in the financial
accounts, improve the procedures for the approval of related activities
the financial statements and for the purpose of adjustment of the internal rules of the concerned accounting
units and
(d) publication of the proper information) require the approval of the financial statements
in a centralized system of accounting information of the State, if the accounting in question
the unit failed to do so on time and properly.
section 27 of the
The person concerned business units
The person concerned, the business unit concerned shall cooperate with the authorising
the entity to ensure conditions for the approval of
of the financial statements.
PART THREE
COMMON AND TRANSITIONAL PROVISIONS
Common provisions
section 28
Method of determining terms
(1) the entity Concerned and the authorising an entity organised
the activities in the process of approval of the financial statements to be
the financial statements have to be approved not later than six months from the
the date on which the financial statements are drawn up; in the case of extraordinary financial
accounts of this period shall be reduced to two months. If there is no financial statements
approved within this period, has not been approved.
(2) approval of the financial statements after the expiry of the period referred to in paragraph 1 shall
does not even if they were subsequently come to reality
applicable to its approval; in the event facts
for disapproval of accounts shall proceed mutatis mutandis.
(3) the deadline for the removal of defects at least 5 working
days sets out the authority or authorising an entity with
taking into account the severity of the established facts and the possible ways of
the removal of the identified defects.
(4) the deadlines for the transmission of documents shall be determined by the entity in question
with regard to the appropriateness of providing documents, their structure and
the significance of.
section 29
Other activities related with the approval of the financial statements
(1) the approval of the financial statements means the approval also of the result
the management of the entity, including its distribution.
(2) in the case that the composition of the members of the authorising authority not specified other
Law ^ 6) or an internal regulation of the entity, it shall designate
the entity concerned the composition of the members of the authorising authority not later than
within one month after the beginning of the accounting period for which the accounting is to be
statements would be approved.
(3) in the event that there is no other legislation ^ 1) defined authority
the authorising of the accounting unit for the approval of the financial statements the accounting in question
the Unit ensures the entity authorizing the approval activity
as a rule, through at least the Executive authority.
(4) information regarding the approval or disapproval of the financial statements, including
related information, passes the entity concerned to the Central
the system of accounting information in accordance with the technical state of the accounting
the records.
section 30
Transitional provisions
(1) when approving the financial statements for the financial year 2012
the provisions of § 13, § 14 para. 1, § 25, § 26 para. 1 and section 29 para. 2
do not apply.
(2) when approving the financial statements for the financial year 2013
the period referred to in the provisions of § 29 para. 2 extended to 30. September 2013.
(3) when approving the financial statements for the financial year 2013, the provisions
§ 14 para. 1 and § 26 para. 1 for the first time apply for interim financial statements
built to 30. September 2013.
(4) when approving the financial statements for the financial year 2012
period referred to in section 28 para. 1 extended by 3 months.
(5) the financial statements for the financial year 2012, approved by the competent
the authorising authority or the appropriate approver entity prior to the
the effective date of this Ordinance shall be deemed approved under this
the Decree, including the approval of the profit or loss of the accounting unit and its
the distribution.
PART FOUR
section 31
The effectiveness of the
This Decree shall enter into force on 1 January 2000. August 2013.
Minister:
Ing. Fischer, CSc., r.
1) Act 129/2000 Coll., on regions (regional establishment), as amended by
amended.
Act 128/2000 Coll., on municipalities (municipal establishment), as amended
regulations.
Act 131/2000 Coll., on the capital city of Prague, as subsequently amended
regulations.
Act 248/2000 Coll., on the promotion of regional development, as amended by
amended.
Act 219/2000 Coll., on the property of the Czech Republic and its representation in
legal relations, as amended.
Act 239/1992 Coll., on the State Fund of culture of the Czech Republic, in the
as amended.
Act 388/1991 Coll., on the State Environmental Fund, as amended by
amended.
Act 256/2000 Coll., on the State agricultural intervention fund, and
amendments to certain other laws (the law on the State farm
the intervention fund), as amended.
Act 211/2000 Coll., on the State Housing Development Fund and amending the Act
No. 171/1991 Coll. on scope of authorities of the Czech Republic in matters of transfers
the assets of the State on the other person and the national property Fund of Czech
Republic, as amended.
Act 166/1993 Coll., on the Supreme Audit Office, as amended by
amended.
Act 104/2000 Coll., on the State Fund of transport infrastructure and the
Amendment of the Act No. 171/1991 Coll. on scope of authorities of the Czech Republic in
matters of transfers of assets to other persons and the national property Fund
The Czech Republic, as amended.
2) Act 219/2000 Coll., as amended. Act No.
128/2000 Coll., as amended.
3) Act 320/2001 Coll., on financial control in the public administration and the
amendments to certain acts (the Act on financial control), as amended
regulations.
4) for example, Act 420/2004 Coll., on the review of the management of
territorial self-governing units and voluntary municipalities, as amended by
amended.
5) Act 218/2000 Coll., on budgetary rules and amendments
related acts (budgetary rules), as amended
regulations.
Act 219/2000 Coll., as amended.
6) for example, Act No. 128/2000 Coll., as amended, the law
No. 219/2000 Coll., as amended.
