Act No 231 / 2025 Coll.
Public Finance Management and Control Act
Valid
Effective from 01.01.2027
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
ČÁST TŘETÍ
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
ČÁST ČTVRTÁ
HLAVA I
§ 16
§ 17
§ 18
§ 19
§ 20
§ 21
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
§ 28
HLAVA II
§ 29
§ 30
ČÁST PÁTÁ
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
ČÁST ŠESTÁ
§ 37
§ 38
ČÁST SEDMÁ
§ 39
ČÁST OSMÁ
§ 40
§ 41
§ 42
§ 43
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231
THE LAW
of 12 June 2025
on the management and control of public finances
Parliament has decided on this law of the Czech Republic:
GENERAL PROVISIONS
Subject matter
This law implements the relevant European Union1) and regulates the management and control of public finances
(a) within a public authority;
(b) between public authorities; and
(c) between public authorities and applicants or beneficiaries of public financial support.
Definition of certain terms
(1) For the purposes of this Act, the public administration is:
(a) the organisational component of the State;
(b) Office of the Chamber of Deputies,
(c) Senate Office,
(d) a state contribution organisation;
(e) the State Fund;
(f) State Organisation of the Railway Administration,
(g) health insurance company;
(h) public university;
(i) a public research institution;
(j) a public cultural institution;
(k) the region;
(l) the capital of Prague,
m) the city part of the capital of Prague,
(n) the municipality,
(o) urban district or urban part of the statutory city;
(p) voluntary association of municipalities,
(q) a contribution organisation set up by the local authorities, the urban part of the capital of Prague, the urban district or the urban part of the statutory city or a voluntary association of municipalities,
(r) a school legal person established by the Ministry of Education, Youth and Sports, a public university, a local authority, a municipal part of the capital of Prague, an urban district or an urban part of a statutory city or a voluntary community of municipalities;
(s) the intelligence service;
(t) another public institution under a law governing the rules on budgetary responsibility which manages public funds or performs public administration tasks, with the exception of a public undertaking and a commercial company.
(2) For the purposes of this Act, the head public authority shall be the natural person authorised to act for it; the management of the public authority shall be:
(a) public HEIs by the Rector;
(b) County Director of Regional Office,
(c) the municipality of the Mayor,
(d) the Statutory City Mayor,
(e) the mayor's district or district,
f) Director of the City of Prague,
(g) the mayor of the capital of Prague.
(3) In the case of a voluntary association of municipalities, the head of public administration for the purposes of this Act shall be the body to which the voluntary association of municipalities acts.
(4) For the purposes of this Act, an employee engaged in a basic employment relationship with a public authority, a civil servant, an official of a local authority, a member of a security corps or a soldier in active employment shall be understood as an employee.
(5) For the purposes of this Act, integrity is assessed by:
(a) an official of the local authority under the law governing the activities of officials of the local authorities;
(b) a member of the Security Corps under the law governing the service of members of the Security Corps;
(c) an active soldier under the law governing the activities of professional soldiers;
(d) an employee engaged in a basic employment relationship, a civil servant and other natural persons under the Civil Service Act.
(6) For the purposes of this Act, the person audited is a public authority, an organisational department of a public authority, a legal or natural person with internal audit, a top audit or an audit of funds provided from abroad (hereinafter referred to as "foreign funds").
(7) For the purposes of this Act:
(a) public funds means of money, goods, property rights and other property belonging to a State or a public authority;
(b) public financial support for the grant, contribution, repayable financial assistance or other earmarked funds provided by a public authority, funds provided from the National Fund or foreign funds, State guarantees or financial aid granted in the form of tax relief, fee or other similar cash transactions;
(c) transactions in property, income and expenditure operations;
(d) an asset operation involving the treatment of the property of a State or a public authority, without receiving or spending funds;
(e) revenue operations involving the receipt of funds;
(f) the expenditure operation of the operations involving the expenditure of funds.
PRINCIPLES OF MANAGEMENT AND CONTROL OF PUBLIC FINANCE
Principle of sound financial management
(1) Everyone is obliged to dispose of public funds efficiently, economically and efficiently.
(2) Where relevant, the public authority shall establish specific, measurable, achievable, materially related and time-bound objectives and simple, proportionate, accepted, reliable and credible indicators.
(3) The treatment of public funds where the results obtained correspond to the objectives set is effective.
(4) The management of public funds, where the resources are available at the right time, in sufficient quantities, in an appropriate quality and at the most favourable price, is viable.
(5) The management of public funds is effective in achieving the best relationship between the resources used, the activities carried out and the results achieved.
Principle of cooperation
(1) Public authorities shall cooperate and coordinate with each other in the management and control of public finances in order to prevent their unjustified confluence.
(2) Public authorities share the results of their activities in the management and control of public finances and rely on each other whenever possible.
Principle of prevention
The public authority in the management and control of public finances shall avoid and detect and correct systemic deficiencies.
Principle of risk-based approach
The public authority shall proceed to the management and control of public finances on the basis of a risk assessment.
Principle of distribution of rights and obligations
The public authority in the management and control of public finances shall ensure the distribution of rights and obligations in the preparation, approval, implementation and control of operations between several persons.
Principle of maintaining the audit trail
(1) The public authority shall record and keep records of the arrangements and changes to the public finance management and control system.
(2) The public authority shall record and keep records from which the sequence of public finance management and control operations can be redesigned and verified.
INTERNAL CONTROL SYSTEM
Obligations of the management body
(1) Head of Public Administration
(a) establish and maintain an adequate and effective internal control system and establish management control procedures by internal regulation;
(b) establish the scope of the rights and obligations of persons carrying out activities under the internal control system;
(c) ensure that operations are subject to control;
(d) ensure that the activities of the internal control system are carried out by natural persons with the appropriate conditions for their execution; and
(e) ensure an ongoing examination of the adequacy and effectiveness of the internal control system.
(2) The rector of a public higher education institution may entrust the performance of the obligation referred to in paragraph 1 to the person headed by a part of a public university.
(3) An adequate and effective internal control system is a system which:
(a) corresponds to the external conditions, complexity of the organisational structure and nature of the tasks performed;
(b) establish the conditions for the proper and timely performance of the tasks and objectives of the public authority;
(c) allow for timely risk detection and measures to be taken to eliminate or mitigate risks;
(d) provide timely, relevant and reliable information for the management and control of public finances;
(e) allow for early detection of serious deficiencies, to take measures to eliminate or prevent them and to monitor their implementation; and
(f) it complies with this law, other legislation, directly applicable European Union and internal public administration rules.
Obligations of persons carrying out activities under the internal control system
(1) The person carrying out activities under the internal control system shall identify and assess the risks associated with the tasks entrusted to it and take measures to eliminate or mitigate them.
(2) The person carrying out activities under the internal control system shall immediately take measures to eliminate or prevent it or inform the management of the public administration of the need to take such measures when a deficiency is detected.
Persons carrying out management control
(1) The pre-management control of the revenue operation shall be carried out by the authorising officer of the operation and the budget administrator. Pre-management control of the expenditure operation shall be carried out by the authorising officer of the operation, the budget administrator and the chief accounting officer. The merger of the function of the authorising officer of the operation and of the administrator of the budget or function of the authorising officer of the operation and of the chief accounting officer for the same revenue or expenditure operation shall be inadmissible.
(2) The pre-management control of the property operation shall be carried out by the authorising officer of the operation and by a person designated by the Head of Public Administration.
(3) The principal of the operation shall be the head of the public authority or the designated staff of the public authority responsible for managing the activity.
(4) In the case of the municipality, the municipality of the capital of Prague and the city district or the town part of the statutory city, the mayor may determine that the vice-mayor is responsible for the operation. In the case of the capital of Prague and the statutory city, the mayor may determine that the operation is performed by the deputy mayor.
(5) The administrator of the budget and the chief accounting officer are the staff of the public authority designated by the head of the public authority; the management of the public authority may decide that one person shall perform the functions of administrator of the budget and of chief accounting officer for the same revenue or expenditure operation.
(a) in cases justified by the low likelihood of disproportionate risks to the management of public funds;
b) in the case of the internal organisational unit of the Ministry of Foreign Affairs, which is the representative office of the Czech Republic abroad.
(6) Where a public authority does not have a staff member with adequate conditions for the performance of the function of the administrator of the budget or of the chief accounting officer, the management of the public authority may, where justified, decide that there is a low likelihood of undue risks to the management of public funds, that the function of the administrator of the budget or the chief accounting officer shall be exercised by a natural person who is not an employee of the public authority. This shall not apply to a central government body headed by a member of the government.
(7) The post-management check shall be carried out by a staff member designated by the Head of Public Administration. Where a public authority does not have a staff member with the appropriate conditions for the performance of the staff member, a natural person who is not an employee of the public authority may decide, in cases where justified by the low likelihood of the occurrence of undue risks to the management of public funds, to carry out a subsequent management check.
Obligations of persons carrying out a preliminary management check prior to approval of the operation
(1) The administrator of the budget for the revenue and expenditure operation shall check whether:
(a) comply with the approved budget, programmes, projects, concluded contracts or decisions on the management of public funds;
(b) complies with the rules governing the financing of the activities of the public authority; and
(c) the related budgetary risks are managed.
(2) The authorising officer of the operation shall approve the operation if:
(a) comply with this law, other legislation and directly applicable European Union provisions;
(b) is necessary to ensure the tasks, intentions and objectives of the public authority;
(c) comply with the principle of sound financial management;
(d) comply with the approved budget, programmes, projects, concluded contracts by decisions on the management of public funds and the rules for financing the activities of the public authority;
(e) it is supported by correct and complete supporting documents; and
(f) the risks involved are managed.
(3) For an operation approved by a collective body under another legislation, the authorising officer of the operation shall check whether:
(a) comply with this law, other legislation and directly applicable European Union provisions;
(b) comply with and within the limits of the approved decision of the collective authority in accordance with the principle of sound financial management;
(c) comply with the approved budget, programmes, projects, concluded contracts, decisions on the management of public funds and rules for financing the activities of the public authority;
(d) it is supported by correct and complete supporting documents; and
(e) the risks involved are managed.
(4) Where the authorising officer of an operation finds a deficiency on the basis of an examination referred to in paragraph 3, he shall immediately take measures to eliminate or prevent it or inform the collective authority which approved the operation through the management public authority of the need to take such measures.
Obligations of persons carrying out pre-management checks prior to payment
(1) The principal accounting officer of the expenditure operation shall check whether the creditor, the amount and the maturity are correctly determined.
(2) The authorising officer of an operation for an expenditure operation shall approve the payment if its implementation is in accordance with the conditions under which the expenditure operation has been approved, including the correct designation of its creditor, amount and maturity.
(3) The person designated by the head of the public authority will check the accuracy of the supporting documents submitted for payment before payment of the funds concentrated through the National Fund. If the supporting documents submitted for payment are correct, the authorising officer of the operation shall approve the payment. Paragraphs 1, 2 and 12 shall not apply in this case.
Exemptions from prior control
(1) In order to ensure the needs arising from the normal operational activities of a public authority, a prior management check may be carried out prior to the approval of the operation or prior to the payment in aggregate for several operations. The conditions of this procedure shall be laid down by the Head of Public Administration by internal regulation.
(2) Where there is an obligation to carry out an operation or its conditions under any other legislation, measure of a general nature, government order, court decision or administrative decision, a preliminary management check shall be carried out only to the extent that the public authority can influence.
(3) The implementation of a prior management check may, where justified, be replaced by a follow-up management check for:
(a) revenue operations which cannot be foreseen;
(b) expenditure operations where damage is necessary,
(c) operations relating to the performance of a task which cannot be delayed and which are at the same time a task
1. an integrated rescue system,
2. Police of the Czech Republic,
3. Fire department of the Czech Republic,
4. medical emergency services,
5. Prison services of the Czech Republic,
6. General Inspection of Security Corps,
7. Customs Administration of the Czech Republic,
8. Administration of State tangible reserves,
9th Municipal Police,
10. the armed forces of the Czech Republic; or
11. Military Police,
(d) operations related to the provision of humanitarian aid under the Act governing foreign development cooperation and humanitarian aid granted abroad;
(e) operations related to the management of the liquidity of the Treasury, the management of the State debt or the management of the State financial assets.
(4) The Ministry of Finance shall determine the procedures for their financial management in accordance with the budgetary rules. Paragraph 11 to 13 shall not apply in this case.
Follow-up control
(1) A follow-up management check shall be carried out on the underlying transactions selected on the basis of a risk assessment. The conditions of this procedure shall be laid down by the Head of Public Administration by internal regulation.
(2) A follow-up management check shall also be carried out for operations for which, pursuant to Article 14 (3), the prior management control procedure has not been applied.
(3) The person designated by the head of the public authority for the operation will check if:
(a) in accordance with this law, other legislation and directly applicable European Union provisions;
(b) in accordance with the conditions under which it was approved;
(c) in accordance with the principle of sound financial management;
(d) supported by correct and complete supporting documents; and
(e) the risks involved.
(4) The person designated by the head of the public authority shall monitor whether the revenue to which the public authority is entitled and the expenditure which the public authority is obliged to pay is paid in good time and to the correct amount and shall immediately take measures to eliminate or prevent it or the need to take such measures.
INTERNAL AUDIT AND CORRECT AUDIT
Internal audit
Obligations of the management body
Head of Public Administration
(a) issue an internal audit service status setting out the scope of the rights and obligations of staff carrying out internal audits, persons invited to participate in internal audits and audited persons;
(b) ensure access by the Internal Audit Service to the information, staff and assets needed to perform the internal audit tasks;
(c) ensure that internal audit is carried out by persons who are fit to perform it;
(d) ensure that the internal audit function is functionally independent and organisationally separate from the management structures.
Establishment of an internal audit function
(1) The Internal Audit Service shall establish:
(a) the administrator of the State Budget Chapter;
(b) the State Fund;
(c) the Railway Administration State Organisation;
(d) a health insurance undertaking;
(e) public university;
(f) the intelligence service;
(g) the region;
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
ČÁST TŘETÍ
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
ČÁST ČTVRTÁ
HLAVA I
§ 16
§ 17
§ 18
§ 19
§ 20
§ 21
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
§ 28
HLAVA II
§ 29
§ 30
ČÁST PÁTÁ
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
ČÁST ŠESTÁ
§ 37
§ 38
ČÁST SEDMÁ
§ 39
ČÁST OSMÁ
§ 40
§ 41
§ 42
§ 43
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Regulation Information
| Citation | Act No. 231 / 2025 Coll., on Public Finance Management and Control |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.07.2025 |
|---|---|
| Effective from | 01.01.2027 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 855
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