239/2012 Sb.
LAW
of 14 July 1999. June 2012,
amending the Act No. 563/1991 Coll., on accounting, as amended
regulations, and other related laws
Change: 496/2012 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on accounting
Article. (I)
Act No. 563/1991 Coll., on accounting, as amended by Act No 117/1994 Coll.
Act No. 227/1997 Coll., Act No. 492/2000 Coll., Act No. 353/2001 Coll.
Act No. 441/2003 Coll., Act No. 256/2004 Coll., Act No. 669/2004 Coll.
Act No. 179/2005 Coll., Act No. 495/2005 Coll., Act No. 57/2006 Coll.
Act No. 81/2006 Coll., Act No. 230/2006 Coll., Act No. 262/2006 Coll.
Act No. 69/2007 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll.
Act No. 348/2007 Coll., Act No. 126/2008 Coll., Act No. 304/2008 Coll.,
Act No. 227/2009 Coll., Act No. 230/2009 Coll., Act No. 410/2010 Coll.,
Act No. 188/2011 Coll. and Act No. 355/2006, is amended as follows:
1. In article 1 (1). 1 the words "accounting and" shall be replaced by the word "accounting"
and at the end of text in a paragraph, the words "and the conditions for the transmission of
accounting records for the needs of the State. "
2. Footnote 1 is added:
"1) Fourth Council Directive 78/660/EEC of 25 September 1992. July 1978, based
on the article. paragraph 54. 3 (b). g) of the Treaty, on the annual accounts
certain types of companies, as amended by Council directives 83/349/EEC,
84/569/EEC, 89/662/EEC, 90/604/EEC, 90/605/EEC, 94/8/EC, 1999/60/EC,
2003/38/EC Directive of the European Parliament and Council Directive 2001/65/EC,
2003/51/EC, 2006/48/EC and 2009/49/EC. Seventh Council Directive 83/349/EEC of
on 13 November. June 1983 based on the article. paragraph 54. 3 (b). g) of the Treaty on
consolidated accounts, as amended by Council Directives 89/666/EEC,
90/604/EEC, 90/605/EEC, directives of the European Parliament and of the Council
2001/65/EC, 2003/51/EC, 2006/48/EC and 2009/49/EC. Regulation Of The European
Parliament and of the Council (EC) No 1606/2002 of 19 November 2002. July 2002,
the application of international accounting standards, as amended by regulation
The European Parliament and of the Council (EC) No 297/2008. ".
3. In article 1 (1). 3, after the words "drives" the words "and accounting
the units, which provided for by this Act or special legislation
prescription ".
4. in paragraph 1 of the text at the end of paragraph 4, the words "assume its
the use of in the context of the monitoring, detection and control activities
public authorities, under a special law ^ 37) and ensures
methodological support to selected business units within a discovery
accounting records for the needs of the State. "
Footnote No. 37:
"37) 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), as amended by
amended, and Act No 420/2004 Coll., on the review of the
management of territorial self-governing units and voluntary unions, in
as amended. ".
5. In section 4, paragraph 4. 8 of the introductory part of the provisions for the word "method"
the words "terms of transfer and seizing accounting records".
6. In section 4, paragraph 4. 8 at the end of the text of the letter n), the words ", including
requirements for their weight, transfer and custody ".
7. In paragraph 4, at the end of paragraph 8, the period is replaced by a comma and the following
the letter w) that read as follows:
"w) the requirements for the approval of financial statements the organization selected
business units and method of providing the synergy of the persons concerned
This approval. ".
8. In paragraph 6, the following paragraphs 5 and 6 are added:
"(5) the accounting unit and other persons for whom this law so provides
or other legislation, are obliged to transmit the accounting records to the
the central system of accounting information of the State and take over the accounting records
out of the central system of accounting information of the State, or to take
the request to pass on-demand accounting record, according to a special
the legal rules relating to the rules for the format, structure, and transfer
the security of accounting records in the technical form of the selected business
units.
(6) in the event that a special law approved by the founder or
another entity financial statements of selected business unit, provides
the business unit synergies for the approval of its annual
the shutter. ".
9. in § 9 para. 3 (b). c) after the word "organizations", the words ",
that are not consolidated unit under this Act ".
10. in § 9 para. 5 is the number "5" shall be replaced by the number "4".
11. in paragraph 21 of the text at the end of paragraph 6, the words "; the subject of the
validation is the annual report for consistency with the financial statements ".
12. in section 22 to the end of the text of paragraph 1, the words "shall be added;
consolidated financial statements are verified by an auditor.
13. in section 22b para. 2 at the end of the text of the first sentence, the words "and
ensure its verification by the auditor; the subject of the verification of compliance is
the consolidated annual report with the consolidated accounts. "
14. In article 25, the following paragraph 6 is added:
"(6) in the case of property referred to in paragraph 1 (b). l) reproduction
the acquisition price shall not apply in the case of the transfer of jurisdiction to the changes
the management of the property of the State or the custody of property management by
the law governing the budgetary rules of territorial self-governing units,
borrowing or not transfer or gradient property of the selected
accounting units; in these cases, the entity when the awards
the property follows the amount of valuation in accounting units, which
This property last charged. ".
15. In article 30, paragraphs 1 and 2 shall be added:
"(1) the entity to detect when an inventory of real assets
and liabilities and recorded in counting inventory. These States
find
and) physical inventory for assets for which can be visually to determine its
the existence of, or
(b)) the book inventory for liabilities and assets that cannot be visually
discover its existence, including other assets, other liabilities and
the facts posted in the book off-balance sheet accounts.
(2) the accounting unit in advance so that the inventory shall be carried out one
or more inventories and verify that the actual condition of the detected status
in accounting. ".
16. In article 30, paragraph 2, the following paragraphs 3 to 7 shall be inserted:
"(3) the entity may detect the actual physical inventory
a status of assets by counting, measuring, weighing and other similar ways
Alternatively, they may use the accounting records that prove its existence.
(4) when the periodic inventory of the business unit in the detection may
the actual state to lay down the date on which the actual status, detect and
preceding balance sheet date (the "effective date"), and may
complete survey of the actual State according to the accounting records which
showing additions and disposals of assets and liabilities that occurred between
that date and the balance sheet date.
(5) for the ongoing inventory, paragraph 4 shall apply mutatis mutandis.
(6) the business units when the periodic inventory
and can start counting at the earliest) four months before the balance sheet date,
(b) at the latest count) to shut down for two months after the balance sheet date.
(7) the Inventory inventories are supporting accounting records must
contain
and the facts referred to in paragraph 1), so that could be detected by the
assets and liabilities also conclusively determine
(b)) the person responsible for signing the record facts according to the
(a)) and the person responsible for signing the record count,
(c)), the actual detection method
(d) valuation of assets and liabilities) when the periodic inventory on the balance sheet
the date or even the decisive day, if it is an entity established,
e) valuation of assets and liabilities at a running inventory on the day of their
inventory or even the decisive day, if it is an entity established,
(f)), which compiles financial statements,
(g)) the record date, if it is an entity established,
h) start and the moment of their inventory. ".
Paragraphs 3 to 8 shall be renumbered as paragraphs 8 to 13.
17. in section 30 paragraph 2. 8, the words "in the case of the implementation of the interim
"inventory" is replaced by "for the ongoing inventory" and the number "2"
is replaced by the number "7".
18. in section 30, paragraph 9 shall be deleted.
Paragraphs 10 to 13 shall become paragraphs 9 to 12.
19. in section 30 paragraph 2. 9, the number "4" is replaced by "8".
20. in § 31 para. 2 (a). (c)), the words "paragraph. 2 ' shall be deleted.
21. in § 37a paragraph 1. 1 (b). k), the words "does not pass the accounting record" shall be replaced by
the words "does not provide the conditions for transfer of accounting records" and at the end of
the text of the letter shall be added the words "or does not pass the accounting record to the
the central system of accounting information of the State, although her this obligation
provided by law or other legislation ".
22. in § 37a paragraph 1. 2 (a). (c)), the words "§ 20 para. 1 "shall be replaced by the words" §
22 paragraph 1. 1 "and the words" § 21 para. 6 "shall be replaced by ' paragraph 22b para. 2. "
Article. (II)
Transitional provisions
1. the provisions of Act No. 563/1991 Coll., in the version in force from the date of acquisition
the effectiveness of this law, shall apply for the first time in the financial year,
began in 2012 or later, if not in points 2 and 3 determined
otherwise.
2. In accordance with section 30 of Act No. 563/1991 Coll., in the version in force from the date of acquisition
the effectiveness of this law, the business unit for the first time to do when
periodic inventory carried out at the balance sheet date of 31 December 2006. December 2011,
or later.
3. selected, the entity may use a method of valuation of assets pursuant to section
to in article 25(2). 6 of Act No. 563/1991 Coll., in the version in force from the date of acquisition
the effectiveness of this law, as well as for cases of acquisition of property, the capacity
or the facts immediately to a change in return
belonging to the management of the property of the State or to commit assets to the
management according to the law governing the budgetary rules of territorial
authorities, to loan or on free transfers or
the transition has occurred until the date of entry into force of this Act.
PART TWO
Amendment of the Act on the State Environmental Fund of the Czech Republic
Article. (III)
In section 1 of the Act No. 389/1991 Coll., on the State Environmental Fund of the Czech
States, after paragraph 9, the following paragraph 10 is added:
"(10) the Council shall approve the financial statements of the Fund the Fund compiled to
the balance sheet date. ".
The present paragraph 10 shall be renumbered as paragraph 11.
Article. (IV)
Transitional provision
The approval of the financial statements in accordance with § 1 (1). 10 of Act No. 389/1991 Coll.,
in the version in force from the date of entry into force of this Act, for the first time
performs for the accounting period of the year 2012.
PART THREE
Amendment of the Act on the plot of the Czech Republic
Article. In
In § 9 para. 2 (a). (b)) Act No 569/1991 Coll., on the plot of the Czech
Republic, as amended by Act No. 299/2009 Coll., the words "the annual financial
statements and annual reports prior to their submission to the Government, as well as to
the draft regulations and the conditions of employment "shall be replaced by the words" as well as to
the draft regulations and the conditions of employment and approves the financial statements
built at the balance sheet date and the annual report before submission to the
Minister of agriculture ".
Article. (VI)
Transitional provision
Approval of the financial statements in accordance with § 9 para. 2 (a). b) of law No.
569/1991 Coll., in the version in force from the date of entry into force of this Act,
performs for the first time for the financial year 2012.
PART FOUR
Change in the Act on the State Fund of culture of the Czech Republic
Article. (VII)
Act No. 241/1992 Coll. on the State Fund of culture of the Czech Republic, in the
amended by Act No. 480/2004 Coll., Act No. 342/2006 Coll., Act No.
424/2010 Coll. and Act No. 465/2010 Coll., shall be amended as follows:
1. in paragraph 5, the following paragraph 3 is added:
"(3) the Council shall approve the financial statements of the Fund built on the balance sheet
day. ".
2. In article 6 (1). 4, the words "specific regulations ^ 2)" is replaced by
"the law on accounting".
Footnote 2 shall be deleted.
Article. (VIII)
Transitional provision
Approval of the financial statements in accordance with § 5 para. 3 of Act No. 241/1992 Coll., on
the version in force from the date of entry into force of this Act, for the first time makes
for the accounting period of the year 2012.
PART FIVE
cancelled
Article. (IX)
cancelled
Article. X
Transitional provision
Approval of the financial statements in accordance with § 5 para. 3 of Act No. 241/1992 Coll., on
the version in force from the date of entry into force of this Act, for the first time makes
for the accounting period of the year 2012.
PART SIX
Amendment of the Act on the Supreme Audit Office
Article. XI
Act No. 166/1993 Coll. on the Supreme Audit Office, as amended by Act No.
331/1993 Coll., Act No. 114/1994 Coll., Act No. 224/1994 Coll., Act No.
58/1995 Coll., Act No. 237/1995 Coll., Act No. 288/1995 Coll., Act No.
148/1998 Coll., Act No. 132/2000 Coll., Act No. 220/2000 Coll., Act No.
442/2000 Coll., Act No. 239/2001 Coll., Act No. 127/2002 Coll., Act No.
282/2002 Coll., Act No. 179/2005 Coll., Act No. 413/2005 Coll., Act No.
23/2006 Coll., Act No. 342/2006 Coll., Act No. 227/2009 Coll. and Act No.
465/2010 Coll., shall be amended as follows:
1. In section 13(2). 3 (b). (b)), the word "and" is replaced by a comma and at the end of
the text of the letter shall be added the words "and the Office's accounts, drawn to the
balance sheet date ".
2. in section 21 at the end of subparagraph (g)) the dot replaces the comma and the following
letter h) is added:
"(h)) to request from the controlled entity selected or from another
the supervisory authority also accounting records through the Central
the system of accounting information of the State, or to request accounting records from
Administrator of the central system of accounting information of the State, under the conditions
laid down by the law on accounting. ".
Article. (XII)
Transitional provision
The approval of the financial statements in accordance with § 13 para. 3 (b). b) of law No.
166/1993 Coll., in the version in force from the date of entry into force of this Act,
performs for the first time for the financial year 2012.
PART SEVEN
Amendment of the Act on the State Fund of transport infrastructure
Article. XIII
Act No. 104/2000 Coll. on the State Fund of transport infrastructure and the
Amendment of the Act No. 171/1991 Coll., on the scope of the authorities of the Czech Republic in
matters of transfers of assets to other persons and the national property Fund
The Czech Republic, as amended by Act No. 480/2004 Coll., Act No. 179/2005
Coll., Act No. 80/2006 Coll., Act No. 347/2009 Coll. and Act No. 151/2011
Coll., is amended as follows:
1. In section 5b of the paragraph. 1 the words "the draft annual accounts and annual
the message "are replaced by the words" of the annual accounts and the annual report ".
2. In section 5b of the paragraph. 4, the words "special Act" ^ 6) "is replaced by
"the law on accounting".
Footnote 6 is deleted.
3. In § 8 para. 2 (a). (c)), the word "proposal" shall be deleted and the word "accounts"
replaced by the word "statements".
Article. XIV
Transitional provision
The clearance of accounts under section 8 (2). 2 (a). (c)) Law No.
104/2000 Coll., in the version in force from the date of entry into force of this Act,
performs for the first time for the financial year 2012.
PART EIGHT
The change of the municipal establishment
Article. XV
Act No. 128/2000 Coll., on municipalities (municipal establishment), as amended by Act No.
273/2001 Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll., Act No.
312/2002 Coll., Act No. 312/2002 Coll., Act No. 59/2003 Coll., Act No.
22/2004 Coll., Act No. 215/2004 Coll., Act No. 256/2004 Coll., Act No.
421/2004 Coll., Act No. 501/2004 Coll., Act No. 626/2004 Coll., Act No.
413/2005 Coll., Act No. 61/2006 Coll., Act No. 186/2006 Coll., Act No.
234/2006 Coll., Act No. 248/2006 Coll., Act No. 261/2007 Coll., Act No.
169/2008 Coll., Act No. 297/2008 Coll., Act No. 305/2008 Coll., Act No.
477/2008 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No.
326/2009 Coll., Act No. 347/2010 Coll., Act No. 424/2010 Coll., Act No.
246/2011 Coll., Act No. 364/2011 Coll. and Act No. 72/2010 Coll., shall be amended
as follows:
1. In article 38 paragraph 2. 1, the last sentence is replaced by the phrase "the village leads
accounts according to the accounting Act. ".
2. footnote No 14, including a reference to footnote
repealed.
3. In section 49 is at the end of the text of paragraph 3, the words "that leads
the accounts under the law on accounting ".
4. § 50 para. 2 at the end of the text of subparagraph (c)), the words "including
determine at least the volume of municipalities Executive authority that approves the
accounts of the bunch of communities built at the balance sheet date under the law on
accounting. "
5. In article 84 paragraph. 2 (a). (b)), the word "and" is replaced by a comma and at the end of
the text of subparagraph (b)) shall be added the words "and the financial statements of the municipality built to
balance sheet date ".
6. In paragraph 102, the dot at the end of paragraph 2 is replaced by a comma and the following
the letter q) is added:
"q) approve the financial statements of the municipality set up an allowance organization
built at the balance sheet date. ".
7. in section 102 paragraph. 4, the words "and l)" are replaced by the words ", l) and (q))".
Article. XVI
Transitional provision
The approval of the financial statements in accordance with § 84 paragraph. 2 (a). (b)) and section 102 paragraph. 2
(a). q) Act No. 128/2000 Coll., in the version in force from the date of acquisition
the effectiveness of this law, performs for the first time for the financial year 2012.
PART NINE
Change the regional establishment
Article. XVII
Act No. 129/2000 Coll., on regions (regional establishment), as amended by Act No.
273/2001 Coll., Act No. 320/2001 Coll., Act No. 450/2001 Coll., Act No.
231/2002 Coll., Act No. 404/2002 Coll., Act No. 228/2003 Coll., Act No.
216/2004 Coll., Act No. 256/2004 Coll., Act No. 421/2004 Coll., Act No.
501/2004 Coll., Act No. 626/2004 Coll., Act No. 413/2005 Coll., Act No.
186/2006 Coll., Act No. 234/2006 Coll., Act No. 261/2007 Coll., Act No.
298/2008 Coll., Act No. 305/2008 Coll., Act No. 477/2008 Coll., Act No.
281/2009 Coll., Act No. 326/2009 Coll., Act No. 118/2010 Coll., Act No.
199/2010 Coll., Act No. 347/2010 Coll., Act No. 246/2011 Coll. and act
No 364/2010 Coll., shall be amended as follows:
1. in section 17(2). 1, the last sentence is replaced by the phrase "Region leads
accounts according to the accounting Act. ".
2. Footnote 8 is including a reference to footnote
repealed.
3. In section 35 para. 2 (a). I), the words "and approve the accounts of the region"
replaced by the words ", to approve the final account of the region and to approve the financial
accounts of the region built the balance sheet date ".
4. In paragraph 59, the dot at the end of paragraph 1 is replaced by a comma and the following
the letter o) is added:
"o) approve the accounts of the region set up an allowance organization
built at the balance sheet date. ".
Article. XVIII
Transitional provision
The approval of the financial statements in accordance with § 35 para. 2 (a). I) and section 59 paragraph 1. 1
(a). o) Act No. 129/2000 Coll., in the version in force from the date of acquisition
the effectiveness of this law, performs for the first time for the financial year 2012.
PART TEN
Amendment of the Act on the capital city of Prague
Article. XIX
Act No. 133/2000 Coll., on the capital city of Prague, as amended by Act No.
145/2001 Coll., Act No. 273/2001 Coll., Act No. 320/2001 Coll., Act No.
450/2001 Coll., Act No. 312/2002 Coll., Act No. 312/2002 Coll., Act No.
320/2002 Coll., Act No. 22/2004 Coll., Act No. 215/2004 Coll., Act No.
257/2004 Coll., Act No. 387/2004 Coll., Act No. 421/2004 Coll., Act No.
499/2004 Coll., Act No. 501/2004 Coll., Act No. 626/2004 Coll., Act No.
109/2006 Coll., Act No. 186/2006 Coll., Act No. 234/2006 Coll., Act No.
261/2007 Coll., Act No. 66/2008 Coll., Act No. 169/2008 Coll., Act No.
298/2008 Coll., Act No. 305/2008 Coll., Act No. 477/2008 Coll., Act No.
228/2009 Coll., Act No. 281/2009 Coll., Act No. 326/2009 Coll., Act No.
199/2010 Coll., Act No. 347/2010 Coll., Act No. 424/2010 Coll., Act No.
246/2007 Coll. and Act No. 364/2006, is amended as follows:
1. In section 35 para. 1 the second sentence, the words "and control the management of
This property "shall be replaced by the words", to control the management of this
the property and conduct accounting in accordance with the Act on accounting ".
2. In section 35 para. 1, the last sentence shall be deleted.
3. footnote # 10, including a reference to footnote
repealed.
4. In article 59 paragraph 2. 2 (a). e), the words "and the final account of the capital
"Shall be replaced by" the accounts of the city of Prague and the accounting
accounts of the capital city of Prague, drawn to the balance sheet date ".
5. § 68 para. 2 at the end of subparagraph (g)), the words ", and
to approve the accounts of the contribution organisations established by the capital
Prague, assembled at the balance sheet date ".
Article. XX
Transitional provision
The clearance of accounts under section 59 paragraph 1. 2 (a). (e)) and § 68 para. 2
(a). g) Act No. 129/2000 Coll., in the version in force from the date of acquisition
the effectiveness of this law, performs for the first time for the financial year 2012.
PART ELEVEN
Amendment of the Act on the State housing development fund
Article. XXI
Act No. 211/2000 Coll., on the State Housing Development Fund and amending the Act
No. 171/1991 Coll., on the scope of the authorities of the United States in matters of transfers
the assets of the State on the other person and the national property Fund of Czech
Republic, as amended by law No. 391/2002 Coll., Act No. 480/2004 Coll.,
Act No. 61/2005 Coll., Act No. 179/2005 Coll. and Act No. 71/2010 Coll.,
is amended as follows:
1. in § 5 para. 3 the first sentence, the word "annual" is replaced by "to the
balance sheet date ".
2. in § 5 para. 3 the second sentence, the words "annual financial statements of the Fund"
replaced by the words "the financial statements of the Fund assembled to the balance sheet date".
3. in § 5 para. 4, the words "special law ^ 3)" is replaced by
"the law on accounting".
Footnote 3 is repealed.
4. In article 6 (1). 4 (b). (b)), the word "annual" be deleted and the words "statements
The Fund "shall be inserted after the words" constructed to the balance sheet date ".
5. In article 6 (1). 6 of the introductory part of the text to the end of the second sentence
the words "and approve the accounts of the Fund".
Article. XXII
Transitional provision
The approval of the financial statements in accordance with § 6 para. 6 of Act No. 211/2000 Coll. on
the version in force from the date of entry into force of this Act, for the first time makes
for the accounting period of the year 2012.
PART TWELVE
Amendment of the Act on property in the Czech Republic and its representation in legal
relations
Article. XXIII
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., Act No. 231/2001
Coll., Act No. 320/2001 Coll., Act No. 501/2001 Coll., Act No. 202/2002
Coll., Act No. 280/2002 Coll., Act No. 480/2002 Coll., Act No. 88/2003
Coll., Act No. 356/2003 Coll., Act No. 480/2003 Coll., Act No. 41/2004
Coll., Act No. 222/2004 Coll., Act No. 217/2005 Coll., Act No. 359/2005
Coll., Act No. 22/2006 Coll., Act No 140/2006 Coll., Act No. 342/2006
Coll., Act No. 296/2007 Coll., Act No. 139/2008 Coll., Act No. 274/2008
Coll., Act No. 457/2008 Coll., Act No. 153/2009 Coll. and Act No.
228/2009 Coll., is amended as follows:
1. in paragraph 5, the following paragraph 5a is inserted:
"§ 5a
(1) the founder of the branch or the branch that
zřizovatelskou carries out a function to the business folder, approve its
the financial statements drawn up to the balance sheet date.
(2) if the organization does not have a folder of the founder and zřizovatelskou function
does not exercise or other organizational component, the head of the Organization
folder at least 3 persons approving the financial statements prepared for
the balance sheet date. ".
2. in paragraph 55, the following new section 55a, which reads as follows:
"section 55a
The financial statements of the State contributory organization built on the balance sheet
date approved its founder or one who shall exercise the zřizovatelskou
function. ".
Article. XXIV
Transitional provision
The approval of the financial statements in accordance with § 5a and section 55a of Act No. 219/2000 Coll.
in the version in force from the date of entry into force of this Act, for the first time
performs for the accounting period of the year 2012.
PART THIRTEEN
Amendment of the Act on the promotion of regional development
Article. XXV
In § 16e para. 2 of Act No. 248/2000 Coll., on the promotion of regional development,
as amended by Act No. 253/2006., the words "and the final account
The Regional Council "are replaced by the words", the final account of the Regional Council and the
the financial statements drawn up by the Regional Council to the balance sheet date ".
Article. XXVI
Transitional provision
The approval of the financial statements in accordance with § 16e para. 2 of Act No. 248/2000 Coll.
in the version in force from the date of entry into force of this Act, for the first time
performs for the accounting period of the year 2012.
PART OF THE FOURTEENTH
Amendment of the Act on the State agricultural intervention fund
Article. XXVII
Act No. 257/2000 Coll., on the State agricultural intervention fund, and
amendments to certain other laws (the law on the State farm
the intervention fund), as amended by Act No. 128/2003 Coll., Act No. 41/2004
Coll., Act No. 85/2004 Coll., Act No. 235/2004 Coll., Act No. 482/2004
Coll., Act No. 441/2005 Coll., Act No. 130/2006 Coll., Act No. 342/2006
Coll., Act No. 35/2008 Coll., Act No. 227/2009 Coll., Act No. 281/2009
Coll., Act No. 291/2009 Coll. and Act No 251/2010 Coll., shall be amended as follows:
1. In section 4, paragraph 4. 1 (b). a), the words "annual financial statements" shall be replaced by
the words "financial statements drawn up to the balance sheet date".
2. in article 4 the following paragraph 3 is added:
"(3) the Fund shall keep records in accordance with the Act on accounting.".
3. In section 10, paragraph 1. 1 (b). (b)), the words "review accounts"
replaced by the words "approves the financial statements drawn up to the balance sheet
the date ".
Article. XXVIII
Transitional provision
Approval of the financial statements in accordance with § 10 paragraph 1. 1 (b). b) of law No.
256/2000 SB., in the version in force from the date of entry into force of this Act,
performs for the first time for the financial year 2012.
PART FIFTEEN
Amendment of the Act on financial control
Article. XXIX
In section 13 of Act No. 320/2001 Coll., on financial control in the public administration and
amending some laws (law on financial control), with the following
the following paragraph 5 is added:
"(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. ".
PART OF THE SIXTEENTH
Amendment of the Act by reviewing the management of territorial self-governing units and
voluntary unions
Article. XXX
In section 5 of the Act No 420/2004 Coll., on the review of the management of territorial
local authorities and municipalities, voluntary nature as amended by Act No.
199/2010 Coll., shall be added to paragraph 9, which reads as follows:
"(9) in the performance review under section 6 to 12 shall be entitled to the
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. ".
PART SEVENTEEN:
The EFFECTIVENESS of the
Article. XXXI
This Act shall take effect on the first day of the second calendar month
following the date of its publication, with the exception of the provisions of the sixth
article. XI, section 2, part of the fifteenth and sixteenth, which will become effective
on 1 January 2004. January 1, 2013.
Němcová in r.
Klaus r.
Nečas in r.
