To Approve The Accounts Of Certain Business Units

Original Language Title: ke schvalování účetních závěrek některých účetních jednotek

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=80270&nr=220~2F2013~20Sb.&ft=txt

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.