What is Act No. 166 / 1993 Coll.?

Act No. 166 / 1993 Coll., on the Supreme Audit Office — Law on the Supreme Audit Office.

When it became Act No. 166 / 1993 Coll. effectiveness?

Act No. 166 / 1993 Coll. became effective 01.07.1993.

Is Act No. 166 / 1993 Coll. still valid?

Yes, Act No. 166 / 1993 Coll. is still valid and effective.

Act No. 166 / 1993 Coll. - Law on the Supreme Audit Office

166

THE LAW

of 20 May 1993

on the Supreme Audit Office

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

INTRODUCTORY PROVISIONS

§ 1

(1) This Act regulates the status, scope, organisational structure and activity of the Supreme Audit Office ("the Office ').

(2) The Act also lays down the rights and obligations of the President of the Supreme Audit Office ("President of the Office"), the Vice-President of the Supreme Audit Office ("Vice-President of the Office"), the members of the Supreme Audit Office ("Member of the Office"), the College of the Supreme Audit Office ("College of the Office"), the Chambers of the Supreme Audit Office ("Chamber of the Office") and the staff of the Office.

ČÁST DRUHÁ

STABILITY AND SCOPE OF THE OFFICE

§ 2

(1) The Office is an independent supervisory body of the Czech Republic.

(2) Prague is the seat of the Office.

(3) The Office may use the sign of the Czech Republic.

§ 3

(1) The Office shall exercise control:

(a) the management of state property and funds collected under the law for the benefit of legal persons, with the exception of funds collected by municipalities or regions under their separate jurisdiction;

(b) the State Accounts;

(c) the implementation of the State budget;

(d) the management of the funds provided to the Czech Republic from abroad and the funds for which the State has taken over the guarantees;

(e) the issue and amortisation of State securities;

(f) procurement.

(2) The Office shall, unless otherwise provided for by a special law, carry out checks to the extent provided for in paragraph 1:

(a) the organisational elements of the State;

(b) legal and natural persons.

(3) The Office exercises control over the management of the Czech National Bank in the area of expenditure on acquisition of assets and expenditure on the operation of the Czech National Bank.

§ 4

(1) When checking, the Office shall examine whether the activities checked comply with the legislation, examine their substantive and formal correctness and assess whether they are effective, economical and effective.

(2) The findings shall be subject to the control of the Office, whatever the type and level of secrecy.

(3) The results of the Authority's audit work are the findings of the audit. The audit conclusion shall be understood as a written report containing a summary and an evaluation of the facts found during the inspection under this law.

§ 4a

(1) The Office is provided for the exercise of its powers under this Act with reference data from the basic population register, which are:

(a) surname;

(b) the name and, where appropriate, the names,

(c) the address of the place of stay,

(d) date, place and district of birth; the date, place and state of birth of the data subject born abroad;

(e) date, place and district of death;

(f) citizenship and, where appropriate, multiple citizenship.

(2) The Office is provided for the exercise of its competence under this Act from the Agendas Information System of the People's Register on State Citizens of the Czech Republic, which is:

(a) the name and / or the names, surnames and surnames,

(b) the date of birth;

(c) the place and district of birth and the state citizen of the Czech Republic, who was born abroad, the place and state where the citizen was born,

(d) the address of the place of permanent residence, including the previous addresses of the place of permanent residence, and, where appropriate, the address to which documents are to be served under another legislation;

(e) the beginning of the permanent residence or, where applicable, the date of cancellation of the residence or the date of termination of the permanent residence in the Czech Republic;

(f) the limitation of incapacity, the name and, where appropriate, the name and surname of the guardian.

(3) Data which are referred to as reference data in the population base register shall be used from the population registration agenda information system only if they are in the form preceding the current situation.

(4

(5) Only such data as are necessary to fulfil the task may be used from the data provided in a particular case.

§ 5

(1) The Office shall draw up and submit to the Chamber of Deputies an opinion on the report on the development of the economy and the implementation of the state budget and on the draft state closing account, including a list of the audit conclusions underlying this opinion.

(2) The Office shall submit its opinion on the report on the development of the economy and the implementation of the state budget to the Chamber of Deputies within one month of the date of submission of the report to the Chamber of Deputies by the Government.

(3) The Office shall submit its opinion on the draft State Accounts to the Chamber of Deputies within a period of 4 months from the date of submission of the draft to the Chamber of Deputies by the Government.

§ 6

The Office shall, at the request of the Chamber of Deputies or the Senate and their bodies, prepare an opinion within the agreed deadline on the draft legislation on budgetary management, accounting, state statistics and the exercise of control, supervision and inspection activities.

ČÁST TŘETÍ

ORGANISATION OF THE OFFICE

§ 7

Authorities of the Office

(1) The Office's bodies are the President of the Office, the Vice-President of the Office, the College of the Office, the Chambers of the Office and the College of the Office.

(2) The internal rules of the Office's bodies shall be governed by the rules of organisation of the Office, by the Rules of Procedure of the College of the Office, by the Rules of Procedure of the Chambers of the Office and by the rules of disciplinary action.

President of the Office and Vice-President of the Office

§ 8

(1) The President of the Office shall manage and act on behalf of the Office on the outside; Chairpersons of the College of the Office and of the College of the Office.

(2) The President of the Office shall submit to the Senate a proposal for candidates for members of the Office for the Management of Political Parties and of Political Movement under the Act on Association in Political Parties and Political Movements.

(3) The President of the Office shall submit to the Government a proposal to appoint members of the Staff Committee under the Civil Service Act.

(4) The President of the Office shall submit to the College of the Office:

(a) the draft control plan and its amendments;

(b) the draft budget, including its amendments, budgetary measures and the final account of the budget chapter of the Office;

(c) all the findings on which the opinion on the draft State Accounts is based;

(d) a draft annual report on the Office's activities for the previous financial year (hereinafter referred to as the annual report),

(e) the draft rules of organisation and employment of the Office, including its amendments and additions;

(f) the draft Rules of Procedure of the College of the Office and of the Chambers of the Office, including its amendments and additions;

(g) a proposal for a penal order;

(h) the initiatives of the Chamber of Deputies, the Senate, their bodies and the Government.

(5) After consulting the College of the Office, the President of the Office shall approve the Conditions of Employment of the Office.

(6) The President of the Office shall be entitled to attend meetings of the Chamber of Deputies, the Senate and their bodies when the findings, proposals and opinions relating to the Office's activities are discussed. If he asks for the floor, he will be granted.

(7) If the Chamber of Deputies, the Senate or their bodies request the presence of the President of the Office at the hearing, they shall participate.

(8) The President of the Office shall be entitled to attend meetings of the Government when the findings and opinions on them are discussed. If he asks for the floor, he will be granted.

(9) If neither the President of the Office nor the Vice-President of the Office has performed his duties for a transitional period, he shall always be the oldest member of the Office.

§ 9

(1) The Vice-President of the Office shall represent the President of the Office fully in his absence.

(2) The Vice-President of the Office shall represent the President of the Office under his authority in specific cases.

(3) The Vice-President of the Office shall exercise certain powers of the President of the Office, provided that the Office's organisational rules so provide.

§ 10

(1) A citizen of the Czech Republic may be appointed President of the Office or Vice-President of the Office, who

(a) is fully competent;

(b) is fair, fulfils the conditions laid down by a special law, 2) and its experience and moral characteristics give a guarantee that it will hold its office properly;

(c) has completed university education in the Master's study programme;

(d) has reached the age of 35.

(2) The term of office of the President of the Office and the Vice-President of the Office shall be nine years.

(3) The President of the Office and the Vice-President of the Office are sworn in the hands of the President of the Republic.

(4) The promise of the President of the Office and the Vice-President of the Office is: "I pledge allegiance to the Czech Republic. I promise to uphold her constitution and her laws. I promise on my honour that I will perform my duties independently and impartially and will not abuse my position."

(5) By making a promise, the President of the Office and the Vice-President of the Office take office.

(6) With the office of President of the Office and Vice-President of the Office, the office of Member or Senator, Judge, Prosecutor, any public administration function, the office of member of the local authorities and of office in political parties and movements is incompatible.

(7) The President of the Office and the Vice-President of the Office may not perform any other paid or gainful activity, with the exception of the activities of scientific, educational, literary, publicistic and artistic, unless such activity distorts the dignity or threatens the confidence in the independence and impartiality of the Office, and with the exception of the function of a member of the Body of Independent Control of the Intelligence Services of the Czech Republic under the Act on Intelligence Services of the Czech Republic.

(8) The duties of President of the Office and Vice-President of the Office are hereby terminated

(a) the expiry of the term of office;

(b) by appeal by the President of the Republic on a proposal from the Chamber of Deputies,

(c) by delivery of the resignation of the President of the Republic,

(d) by the power of law of a judgment which limits its competence;

(e) by the legal power of the judgment which sentenced him for the offence.

(9) The Chamber of Deputies may propose to the President of the Republic the appeal of the President of the Office or the Vice President of the Office only

(a) if he does not perform the duties for more than six months;

(b) on the basis of a final decision by the Chamber of Appeal of the Office in which the application for revocation was made.

Members of the Office

§ 11

(1) A member of the Office shall exercise control, manage the control activity and draw up the control conclusions according to the control activity plan, participate in the activities of the Chambers of the Office and the College of the Office.

(2) The member of the Office drawing up the audit conclusion shall decide on the objection of bias where it has been raised by the inspected person against the controller.

§ 12

(1) The Chamber of Deputies elects 15 members of the Office on a proposal from the President of the Office.

(2) If the seat of a member of the Office is released, the President of the Office shall submit a proposal for a new member of the Office to the Chamber of Deputies within 40 days of the date of the vacancy. If the Chamber of Deputies does not elect a new member of the Office, the President of the Office shall submit a new proposal to the Chamber of Deputies within 40 days of the date on which the new member of the Office was not elected.

(3) A member of the Office may be elected a citizen of the Czech Republic who:

(a) is fully competent;

(b) is fair, fulfils the conditions laid down by a special law, 2) and its experience and moral characteristics give a guarantee that it will hold its office properly;

(c) has completed university education in the Master's study programme;

(d) reach the age of 30.

(4) A member of the Office makes a promise to the President of the Chamber of Deputies.

(5) The promise of a member of the Office is: "I pledge allegiance to the Czech Republic. I promise to uphold her constitution and her laws. I promise on my honour that I will perform my duties independently and impartially and will not abuse my position."

(6) A member of the Office shall take office by making a promise.

(7) The office of a member of the Office shall be incompatible with the function of a Member or Senator, a Judge, a Prosecutor, any public office function, a member of the local authorities and a post in political parties and movements.

(8) A member of the Office may not perform any other paid or gainful activity with the exception of the activities of scientific, pedagogical, literary, publicistic and artistic, provided that such activity does not undermine dignity or threaten confidence in the independence and impartiality of the Office, and with the exception of the function of a member of the Body of independent control of the intelligence services of the Czech Republic under the Act on intelligence services of the Czech Republic.

(9) The duties of a member of the Office are terminated

(a) by delivering the resignation to the Chamber of Deputies,

(b) reaching retirement age laid down for men under special legislation;

(c) an appeal by the Chamber of Deputies on the basis of a final decision of the Chamber of Appeal of the Office in which the appeal was proposed,

(d) the power of law of a judgment which limits its competence;

(e) by the legal authority of the judgment which sentenced him for an intentional offence.

§ 13

College of the Office

(1) The College of the Office shall consist of the President of the Office, the Vice-President of the Office and the members of the Office.

(2) The College of the Office shall decide by voting; the conclusion of the vote shall be adopted if an absolute majority of the members of the College of the Office have voted for it. In the event of a tie, the chairman shall vote. The College of the Office shall be capable of a quorum with the participation of an absolute majority of its members. The proceedings of the College of the Office shall be governed by the Rules of Procedure, which shall in particular include the form of decision-making, the voting method and the manner of publication of the opposite opinion.

(3) The College of the Office shall approve:

(a) the control plan;

(b) the draft budget of the Office submitted to the Chamber of Deputies, its amendments, budgetary measures, the final account of the Office's budget chapter and the accounts of the Office drawn up on the balance sheet date;

(c) all the findings on which the opinion on the draft State Accounts is based;

(d) the annual report;

(e) the control conclusions which the President of the Office shall establish when approving the control plan or ordered it;

(f) Rules of Procedure of the College of the Office and Chambers of the Office,

(g) the rules of organisation and amendments thereto;

(h) the code of discipline.

(4) The College of the Office shall decide:

(a) an appeal against the decision to object to the control protocol;

(b) a plea of bias, where it has been raised by a controlled person against a member of the Office; such a member of the Office shall be excluded from the vote on the objection of bias.

(5) The College of the Office is discussing the draft rules of employment of the Office, submitted by the President of the Office and recommends its approval.

§ 14

Chambers of the Office

(1) The Chambers of the Office are collective bodies of the Office composed of three or more members of the Office. They shall decide by voting with the participation of all their members; the decision shall be taken if an absolute number of members of the Chamber of the Office so agree. The deliberations of the Chambers of the Office shall be governed by the Rules of Procedure, which shall in particular include the form of decision-making, the voting method and the manner of publication of the opposite opinion.

(2) The Chambers of the Office shall establish the College of the Office when approving the monitoring plan. The Senate of the Office shall be chaired by a member of the Office designated by the College of the Office.

(3) The Senate of the Office approves the control conclusions for which it was established.

(4) The Senate of the Office shall decide on an appeal against a decision on objections to the inspection protocols which are the basis for the findings of the inspection within its competence.

§ 15

Inspectors

Inspectors shall carry out control activities. Unless otherwise provided for in this law, the provisions of the Labour Code shall apply to controllers.

ČÁST ČTVRTÁ

ACTIVITIES OF THE OFFICE

§ 16

International cooperation

(1) The Office shall cooperate with the senior bodies of control abroad and may conclude arrangements for control activities. The Office may send members of the Office and inspectors to international or transnational control bodies.

(2) The Office may be a member of international organisations bringing together supervisory bodies.

§ 17

Audit plan

(1) The control plan is a substantive and temporal definition of the control actions in the following financial year.

(2) The Authority is empowered to provide supporting documents for the preparation of the control plan and its amendments. Where the Office so requests, it shall, within the time limit laid down by it, provide the Office with information and explanations and provide documents and other documents. The supporting documents obtained may be used when the inspection is carried out as information on the facts and circumstances ascertained.

(3) The draft control plan shall be drawn up on the basis of the initiatives of the President of the Office, the Vice-President of the Office and those of the members of the Office. The incentives are based on their own activities, from the Chamber of Deputies, the Senate, their bodies and government.

(4) The control plan for each control action contains in particular:

(a) the subject matter and objectives of the control and designation of the controlled authority, the organisational body of the State, the legal or natural person ("the controlled person");

(b) a timetable;

(c) a member of the Office who draws up the audit conclusion and an authority of the Office which approves the audit conclusion;

(d) the composition of the Chamber of the Office, if any.

(5) The approved control plan is submitted for information by the President of the Office to the Chamber of Deputies, the Senate and the Government and published in the Bulletin of the Supreme Audit Office (hereinafter the Office Bulletin).

(6) The College of the Office shall decide on any changes to the control plan. The approved amendment shall be submitted for information and published in accordance with paragraph 5.

§ 18

Annual report

(1) The annual report shall be submitted by the President of the Office to the College of the Office for approval.

(2) The annual report contains in particular:

(a) an evaluation of the control plan;

(b) a financial assessment of the benefits of the control activity;

(c) evaluation of other activities.

(3) The annual report is submitted by the President of the Office for Information to the Chamber of Deputies, the Senate and the Government within 3 months of the end of the financial year and published in the Official Journal of the Office.

Control rules

§ 19

(1) The rules of procedure are governed by the procedure for the exercise of control and the relations between the Office, the Office's authorities, the members of the Office and the inspectors responsible for the control actions, on the one hand, and the controlled persons, on the other.

(2) The audit activities shall be carried out by the members of the Office and by inspectors ("the Controller") on the basis of the written mandate of the President of the Office or by his authorised member of the Office.

(3) The mandate shall specify the object and the substantive definition of the inspection, the name, surname and title of the controllers and their position in the Office, the name and surname of the head of the control group and the name of the authority or persons to whom the decision on objections against the control protocol may be invoked.

§ 20

(1) Checkers may not carry out checks where there is reasonable doubt as to their relationship with the persons checked or the subject matter of the check.

(2) The controller shall be obliged to notify the competent member of the Office, if it is the controller or the President of the Office, of the facts suggesting his bias.

(3) The audited persons shall notify the Office of the facts suggesting the control's bias as soon as they become aware of these facts.

(4) The objection of bias of the controller shall be decided without undue delay.

(5) Pending the decision to object to the bias, the controlling authority shall only take actions which cannot be delayed.

(6) An appeal shall not be admissible against a decision of objection of bias.

§ 21

Inspectors shall be entitled to:

(a) enter the premises, facilities and operations, land and other premises of the checked persons in so far as they relate to the subject matter of the inspection; integrity of the dwelling is guaranteed, 3)

(b) require checked persons to submit, within the time limits set, original documents and other documents, data from the information systems of which they are controllers or operators, on technical data media and, where appropriate, extracts and source codes of programmes, models of products or other goods (hereinafter referred to as "documents"), as well as to make image or audio records,

Citation	Act No. 166 / 1993 Coll., on the Supreme Audit Office
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	22.06.1993
Effective from	01.07.1993
Effective until	-
Status	Valid

Act No. 166 / 1993 Coll.

Law on the Supreme Audit Office

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