What is Act No. 232 / 2025 Coll.?

Act No. 232 / 2025 Coll., amending certain laws in connection with the adoption of the Act on the Management and Control of Public Finance — Law amending certain laws in connection with the adoption of the Law on the Management and Control of Public Finance.

When it became Act No. 232 / 2025 Coll. effectiveness?

Act No. 232 / 2025 Coll. became effective 01.01.2027.

Is Act No. 232 / 2025 Coll. still valid?

Yes, Act No. 232 / 2025 Coll. is still valid and effective.

Act No. 232 / 2025 Coll. - Law amending certain laws in connection...

232

THE LAW

of 12 June 2025

amending certain laws in connection with the adoption of the Law on the Management and Control of Public Finance

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Act on the Establishment of Ministries and other Central Authorities of the Czech Republic

Čl. I

In Article 4 (1) of Act No. 2 / 1969 Coll., on the Establishment of Ministries and other Central Authorities of the Czech Republic, as amended by Act No. 135 / 1996 Coll., Act No. 15 / 1998 Coll., Act No. 63 / 2000 Coll., Act No. 421 / 2004 Coll., Act No. 57 / 2006 Coll., Act No. 70 / 2006 Coll., Act No. 295 / 2009 Coll., Act No. 399 / 2012 Coll., Act No. 377 / 2015 Coll., Act No. 188 / 2016 Coll., Act No. 24 / 2017 Coll. and Act No. 349 / 2023 Coll., the words "financial control 'are replaced by the words" management and control of public finances'.

ČÁST DRUHÁ

Amendment of the Act on Insurance and Export Financing with State Aid

Čl. II

In the fourth sentence of Section 4 (3) of Act No. 58 / 1995 Coll., on Insurance and Financing of Exports with State Aid, as amended by Act No. 60 / 1998 Coll., Act No. 282 / 2002 Coll., Act No. 214 / 2020 Coll. and Act No. 363 / 2022 Coll., the words "on Financial Controlle10) 'are replaced by the words" governing the management and control of public finances'.

footnote 10 is deleted.

ČÁST TŘETÍ

Amendment of the Road Act

Čl. III

In Section 9a (5) of Act No. 13 / 1997 Coll., on Road, as amended by Act No. 184 / 2023 Coll., the words "under the Financial Control Act 'are replaced by the words" and establishes an Internal Audit Service under the Act governing the management and control of public finances'.

ČÁST ČTVRTÁ

Amendment of the Higher Education Act

Čl. IV

In Article 15 of Act No. 111 / 1998 Coll., on Higher Education, and amending and supplementing other laws (Act on Higher Education), as amended by Act No. 137 / 2016 Coll., Act No. 24 / 2017 Coll. and Act No. 52 / 2025 Coll., the following paragraph 3 is inserted after paragraph 2:

"(3) The Management Board of the Public High School shall discuss the appointment and removal of the Head of the Internal Audit Service."

Paragraphs 3 to 10 shall be renumbered paragraphs 4 to 11.

ČÁST PÁTÁ

Amendment of the municipal establishment

Čl. V

Act No. 20 / 2011, No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act, Act No. 20 / 2011, Act, Act No. 20, Act, Act No. 20 / 2011, Act No. 20, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act

ČÁST ŠESTÁ

Change of regional establishment

Čl. VI

Act No. 129 / 2000 Coll., on the Counties (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. 118 / 2010 Coll., Act No. 140 / 2002 Coll., Act No. 501 / 2004 Coll., Act No. 626 / 2004 Coll., Act No. 305 / 2008 Coll., Act No. 477 / 2008 Coll., Act No. 281 / 2004 Coll., Act No. 234 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 298 / 2008 Coll., Act No. 36 / 2021 Coll., Act No. 251 / 2021 Coll., Act No. 261 / 2021 Coll., Act No. 330 / 2021 Coll., the Constitutional Court's finding, published under Act No. 160 / 2023 Coll., Act No. 418 / 2023 Coll., Act No. 36 / 2025 Coll., Act No. 57 / 2025 Coll., and Act No. 176 / 2025 Coll., is amended as follows:

1. Paragraph 2 (4), including footnote 1, is deleted.

2. Article 21 shall be deleted;

ČÁST SEDMÁ

Amendment to the Prague Capital Act

Čl. VII

Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act.

1. Paragraph 2 (4), including footnote 1a, is deleted.

2. Paragraph 3 (4) is deleted.

3. Paragraph 40 is deleted.

ČÁST OSMÁ

Amendment to the State Investment Support Fund Act

Čl. VIII

In Article 9b of Act No. 211 / 2000 Coll., on the State Fund for Investment Support, as amended by Act No. 113 / 2020 Coll., the words "on financial control 'are replaced by the words" governing the management and control of public finances'.

ČÁST DEVÁTÁ

Amendment of the budgetary rules

Čl. IX

Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 2011, Act No. 100, Act No. 100, Act No. 100 / 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 100, Act No. 2011, Act No. 2011, Act No. 2011 / 2011 / 2011, Act No. 2011, Act No. 2011, Act No. 2011, Act No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, No. 2011, Act No. 2011, No. 2011,

1. in Article 1, point (e) is deleted;

Points (f) to (h) shall be renumbered as points (e) to (g).

2. At the end of Paragraph 3a, the sentences "Data are transmitted to other authorities for control and statistical purposes from the budgetary system. Such data shall be transmitted individually or in a way that allows remote access by agreement between the Ministry and the receiving authority. ';

3. In Paragraph 8, the following paragraph 3 is inserted after paragraph 2:

"(3) The total expenditure of the state budget determined in accordance with paragraph 2 for the financial year 2026 to 2033 may be increased by the amount of expenditure on the financing of the defence of the Czech Republic, which exceeds 2% of the nominal gross domestic product calculated under the law governing the financing of the defence of the Czech Republic for the financial year for which the draft state budget is drawn up."

Paragraphs 3 to 8 shall be renumbered paragraphs 4 to 9.

4. In Paragraph 8 (6), "4 'is replaced by" 5'.

5. In Paragraph 8 (7), "4 'is replaced by" 5' and "5 'is replaced by" 6'.

6. In Paragraph 8 (8), "4 'is replaced by" 5'.

7. In Article 10, paragraphs 6 and 7 are added:

"(6) The administrator of the chapter shall be responsible for managing State budget funds and other State funds in his chapter.

(7) The Chapter Manager is constantly monitoring and assessing the economy, efficiency and effectiveness of spending in its chapter. Where the administrator of the Chapter is the founder of an organisational body of a State or of a contributory organisation or function as an intermediary, he shall act in their management in such a way that the expenditure is as economic, effective and effective as possible. ';

8. In Paragraph 12, the following sentence is added at the end of paragraph 5: "In the budgetary system, in the manner and to the extent laid down by the Ministry by the Decree, data on the return of funds made in accordance with paragraphs 14f, 15 and 75 or on the recovery of funds made on the grounds that the grant investment or non-investment subsidy action has not been implemented shall also be recorded. For the purposes of the budgetary system contained in the sentence, first and second, the Ministry of Justice shall allow the Ministry to obtain from the register of beneficial owners a complete extract of the data in force and those which have been deleted without compensation or replaced by new data. ';

9. Paragraph 12 (6) reads as follows:

"(6) Data are transferred from the budgetary system to the Treasury Information Portal. In the Treasury Information Portal, the data shall be kept for 11 years from 1 January of the year following the date on which the funds are provided to the beneficiary. ';

10. in Article 14f, the word "rectification" is replaced by "rectification."

footnote 22 is deleted, including the footnote references.

11. in the last sentence of Paragraph 25a (6), "4" is replaced by "5."

12.Paragraph 28 (6) reads as follows:

"(6) The provision of funds from the State Fund, including the way in which they are provided, shall be regulated by specific legislation. For each calendar month, a statement shall be drawn up in the budgetary system [Paragraph 3 (o)] containing information on the resources provided by the State funds and the recovery of those funds. Its scope, method of assembly, content and presentation shall be determined by the Ministry by decree. From the budget system, these data shall be transmitted to the Treasury Information Portal. '.

13. in Article 45 (8), "§ 49 (7)" is replaced by "§ 49 (8)";

14. In Paragraph 49, the following paragraph 2 is inserted after paragraph 1:

"(2) The contract on energy services with a guaranteed result under the Energy Management Act, which contains arrangements for deferred liability payments, may be concluded by the State's organisational body only with the agreement of the Ministry."

Paragraphs 2 to 10 shall become paragraphs 3 to 11.

15. Article 75b is deleted.

16. In Part One, Title XI, including the title, is deleted.

Čl. X

Transitional provisions

1. The data held in the central subsidy register pursuant to Act No. 218 / 2000 Coll., as effective before the date of entry into force of Article IX (15), shall be transferred to the Treasury information portal no later than 18 months after the date of entry into force of Article IX (15).

2. The central subsidy records shall be cancelled on the date of the transfer of the last data to the Treasury Information Portal.

3. In the management of the central subsidy records, the legislation in force before the entry into force of Article IX (15) shall apply from the date of entry into force of this Act until the date of its repeal.

4. Data transferred from the central subsidy records shall be removed from the Treasury's information portal after 11 years from 1 January of the year following the date of the grant to the beneficiary.

Čl. XI

Repeal

They shall be deleted:

1. Decree No. 286 / 2007 Coll., on the Central Register of Subsidies.

2. Decree No. 107 / 2011 Coll., amending Decree No. 286 / 2007 Coll., on the Central Register of Subsidies.

ČÁST DESÁTÁ

Amendment of the Act on Assets of the Czech Republic

Čl. XII

Act No. 20 / 2016, Act No. 20 / 2016, Act No. 20 / 2016, Act No. 20 / 2016, Act No. 20 / 2016, Act No. 20 / 2016, Act No. 20 / 2016, Act No. 20 / 20 / 2001 Coll., Act No. 20 / 01 / 2001 Coll., Act No. 20 / 2009 Coll., Act No. 20 / 2002 Coll., Act No. 20 / 2016, Act No. 20 / 2011 Coll., Act No. 20 / 2011 Coll.

1. In Paragraph 20 (3), "4 'is replaced by" 3'.

2. Paragraph 49 (1), including footnote 65a, is deleted.

Paragraphs 2 to 5 shall be renumbered paragraphs 1 to 4.

3. In Paragraph 49 (4), "4 'is replaced by" 3';

4. In Paragraph 55 (2), "4 'is replaced by" 3'.

ČÁST JEDENÁCTÁ

Amendment of the Regional Development Support Act

Čl. XIII

In Section 18h of Act No. 248 / 2000 Coll., on Support for Regional Development, as amended by Act No. 154 / 2009 Coll. and Act No. 251 / 2021 Coll., the words "on Financial Controlle7e) 'are replaced by the words" governing the management and control of public finances'.

footnote 7e is deleted.

ČÁST DVANÁCTÁ

Amendment of the Act on the budgetary rules of the territorial budgets

Čl. XIV

In Article 15 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 320 / 2001 Coll. and Act No. 477 / 2008 Coll., the words "special legislation governing financial control in public affairs 10a) 'are replaced by the words" law governing the management and control of public finances'.

footnote 10a is deleted, including the footnote references.

ČÁST TŘINÁCTÁ

Amendment of the Act on the State Agricultural Intervention Fund

Čl. XV

Act No. 256 / 2000 Coll., on the State Agricultural Intervention Fund and on the amendment of certain other laws (Act on the State Agricultural Intervention Fund), as amended by Act No. 128 / 2003 Coll., Act No. 41 / 2004 Coll., Act No. 85 / 2004 Coll., Act No. 128 / 2004 Coll., Act No. 238 / 2004 Coll., Act No. 441 / 2005 Coll., Act No. 130 / 2006 Coll., Act No. 251 / 2011 Coll., Act No. 457 / 2011 Coll., Act No. 18 / 2012 Coll., Act No. 239 / 2012 Coll.

1. in Article 9a (e), the words "on financial control19)" shall be replaced by the words "governing the management and control of public finances."

footnote 19 is deleted.

2. in Paragraph 9a (f):

"(f) verify the adequacy and effectiveness of the Fund's management and control system under the Law governing the management and control of public finances.";

3. in Article 12a (3), the words "on financial control19)" shall be replaced by the words "governing the management and control of public finances."

ČÁST ČTRNÁCTÁ

Amendment of the Act on Support for Research, Experimental Development and Innovation

Čl. XVI

In Article 13 (3) of Act No. 130 / 2002 Coll., on the promotion of research, experimental development and innovation from public funds and on the amendment of certain related laws (Act on the promotion of research, experimental development and innovation), as amended by Act No. 110 / 2009 Coll., the words "financial control of beneficiaries under specific legislation15 'are replaced by the words" control of beneficiaries under the law governing the management and control of public finances'.

footnote 15 is deleted.

ČÁST PATNÁCTÁ

Amendment of the Education Act

Čl. XVII

Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act, Act No. 20 / 2011, Act No. 20 / 2011, Act, Act, Act, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011,

1. in Article 170 (a), the words "interim, interim and follow-up checks under special legislation40)" shall be replaced by the words "control under the law governing the management and control of public finances,"

footnote 40 is deleted.

2. in Article 174 (2) (e), the words "public administrative control" shall be replaced by the words "public control" and, at the end of the text of point (e), the words "under the law governing the management and control of public finances" shall be added. "

ČÁST ŠESTNÁCTÁ

Amendment of the Conflict of Interest Act

Čl. XVIII

In Article 2 (3) (a) of Act No 159 / 2006 Coll., on conflict of interest, as amended by Act No 14 / 2017 Coll., the words "on financial control 'are replaced by the words" governing management and control of public finances'.

ČÁST SEDMNÁCTÁ

Amendment of the Act on the Financial Administration of the Czech Republic

Čl. XIX

Act No. 456 / 2011 Coll., on the Financial Administration of the Czech Republic, as amended by Act No. 458 / 2011 Coll., Act No. 407 / 2012 Coll., Act No. 164 / 2013 Coll., Act No. 241 / 2013 Coll., Legislative Act No. 344 / 2013 Coll., Act No. 250 / 2014 Coll., Act No. 267 / 2014 Coll., Act No. 377 / 2015 Coll., Act No. 188 / 2016 Coll., Act No. 243 / 2016 Coll., Act No. 251 / 2021 Coll., Act No. 284 / 2021 Coll., Act No. 111 / 2019 Coll., Act No. 458 / 2022 Coll., Act No. 427 / 2023 Coll.

1. In Part One, Title II, the following Section 4a is inserted after Section 4:

„§ 4a

Internal audit function

The General Financial Directorate shall establish an internal audit function in accordance with the Act governing the management and control of public finances. ';

2. in Article 10 (2), point (a) is deleted;

Points (b) and (c) shall become points (a) and (b).

3. In Article 12 (2), the text "(c) 'is replaced by" (b)'.

ČÁST OSMNÁCTÁ

Amendment to the Customs Act of the Czech Republic

Čl. XX

Act No. 17 / 2012 Coll., on the Customs Administration of the Czech Republic, as amended by Act No. 407 / 2012 Coll., Act No. 164 / 2013 Coll., Act No. 308 / 2013 Coll., Legislative Measures of the Senate No. 344 / 2013 Coll., Act No. 243 / 2016 Coll., Act No. 183 / 2017 Coll., Act No. 225 / 2017 Coll., Act No. 80 / 2019 Coll., Act No. 111 / 2019 Coll., Act No. 206 / 2019 Coll., Act No. 458 / 2022 Coll., Act No. 349 / 2023 Coll., Act No. 427 / 2023 Coll., Act No. 218 / 2021 Coll.

1. Paragraph 3 (2) reads as follows:

"(2) The Minister of Finance (hereinafter referred to as" the Minister ") shall appoint and dismiss the Director-General."

2. In Part One, Title II, the following Section 5a is inserted after Section 5:

„§ 5a

Internal audit function

The Directorate-General for Customs shall establish an internal audit function under the Act governing the management and control of public finances. ';

ČÁST DEVATENÁCTÁ

Amendment of the Act on the registration of beneficial owners

Čl. XXI

In Article 16 (2) (p) of Act No. 37 / 2021 Coll., on the registration of beneficial owners, the words "financial control 'are replaced by the words" management and control of public finances'.

ČÁST DVACÁTÁ

EFFECTIVE

Čl. XXII

This Act shall take effect on 1 January 2027, with the exception of Article IX (3), (4), (5), (6) and (11), which shall take effect on the day following its publication, and with the exception of Article IX (2), (8), (9), (12) to (15), and Articles X and XI, which shall take effect on 1 January 2026.

Pekarová Adamová v. r.

Pavel v. r.

Fiala v. r.

Citation	Act No. 232 / 2025 Coll., amending certain laws in connection with the adoption of the Act on the Management and Control of Public Finance
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	10.07.2025
Effective from	01.01.2027
Effective until	-
Status	Valid

Act No. 232 / 2025 Coll.

Law amending certain laws in connection with the adoption of the Law on the Management and Control of Public Finance

Contents