Decree No. 274 / 2018 Coll.
Decree amending Decree No. 416 / 2004 Coll., implementing Act No. 320 / 2001 Coll., on Financial Control in Public Administration and amending certain laws (Financial Control Act), as amended by Act No. 309 / 2002 Coll., Act No. 320 / 2002 Coll. and Act No. 123 / 2003 Coll.
Valid
Effective from 01.01.2019
274
DECLARATION
of 28 November 2018
amending Decree No. 416 / 2004 Coll., implementing Act No. 320 / 2001 Coll., on Financial Control in Public Administration and amending certain laws (Financial Control Act), as amended by Act No. 309 / 2002 Coll., Act No. 320 / 2002 Coll. and Act No. 123 / 2003 Coll.
The Ministry of Finance provides pursuant to Section 33 of Act No. 320 / 2001 Coll., on Financial Control in Public Administration and on the amendment of certain laws (Act on Financial Control):
Decree No. 416 / 2004 Coll., implementing Act No. 320 / 2001 Coll., on Financial Control in Public Administration and amending certain laws (Financial Control Act), as amended by Act No. 309 / 2002 Coll., Act No. 320 / 2002 Coll. and Act No. 123 / 2003 Coll., is amended as follows:
1. paragraphs 32 and 33, including the headings and footnotes 8 to 10, read:
Structure of reports on the results of financial controls, procedure and deadlines for their submission
(1) The annual report on the results of the financial checks (hereinafter referred to as "the report") consists of:
(a) information on the results of the administrative checks carried out in the calendar year under Part Two of the Act;
(b) information on the results of internal audits carried out in the reference calendar year pursuant to Article 28 of the Act;
(c) an assessment of the adequacy and effectiveness of the financial control system in place in the reference calendar year; and
(d) a summary of the audit findings submitted for further procedure under the Rules of Procedure (8) in the calendar year in question, which was not sent to the authorities of the Financial Administration of the Czech Republic as a suspected breach of budgetary discipline.
(2) The administrator of the chapter of the State Budget, the Region and the City of Prague shall submit a report pursuant to Article 22 (2) of the Act by 28 February of the following calendar year in electronic form through the Information System of the Ministry of Finance.
(3) The organisational component of the State, the State Contributory Organisation, the State Fund, another legal entity set up to perform the public administration tasks by a special law and a legal entity established under a special law governing public funds, the municipality and the municipality of the capital of Prague submit a report pursuant to § 22 (3) of the Act by 15 February of the following calendar year in electronic form through the Ministry of Finance Information System.
(4) A public authority which has not established an internal audit function on the basis of an exemption provided for in Article 29 (5) or (6) of the Act and has not carried out public control in accordance with Part Two of the Act in the calendar year in question shall comply with the obligation to submit a report on the results of the financial controls by sending information on the serious findings of the financial controls carried out pursuant to Article 22 (6) of the Act in electronic form through the Ministry of Finance Information System.
Scope of reports on the results of financial checks
(1) The information referred to in Article 32 (1) (a) contains:
(a) the number of completed public administrative checks contained in the control plan;
(b) the number of completed public administrative checks not included in the control plan;
(c) the identification of areas in which the public authorities' control pursuant to § 7 (2) (a), § 8 (1) and § 9 (1) of the Act has been identified as having significant risks for the management of public funds;
(d) the identification of areas in which the most shortcomings have been identified by public authorities pursuant to § 7 (2) (a), § 8 (1) and § 9 (1) of the Act;
(e) the identification of areas in which the public authorities' control pursuant to § 7 (2) (b) and (c), § 8 (2), § 8a and § 9 (2) of the Act has been identified as having a significant risk for the management of public funds;
(f) the identification of the areas in which the most shortcomings have been identified by public authorities pursuant to § 7 (2) (b) and (c), § 8 (2), § 8a and § 9 (2) of the Act; and
(g) the number of staff authorised to exercise public administrative control.
(2) The information referred to in Article 32 (1) (b) contains:
(a) the number of completed internal audits contained in the annual internal audit plan;
(b) the number of completed internal audits not included in the annual internal audit plan;
(c) the identification of areas in which the internal audit identified deficiencies with a significant risk to the management of public funds;
(d) identification of the areas where the most deficiencies have been identified by the internal audit;
(e) the average annual recalculated number of staff who have carried out an internal audit, calculated in accordance with the Staff Regulations (9); and
(f) information on external evaluation of internal audit quality, if any.
(3) The information provided for in Article 32 (1) (c) contains a brief description of the system of financial control put in place by the public authority.
(4) The information provided for in Article 32 (1) (d) contains a list of findings in tabular form.
(5) The information referred to in paragraph 1 which is entered into the monitoring system under the Regional Development Support Act (10) does not appear in the annual report on the results of the financial checks.
8) Paragraph 25 (4) of Act No. 255 / 2012 Coll., on Control (Control Regulations), as amended by Act No. 183 / 2017 Coll.
9) Paragraph 15 of Decree No. 518 / 2004 Coll., implementing Act No. 435 / 2004 Coll., on Employment, as amended.
10) Article 18 (5) of Act No. 248 / 2000 Coll., on the promotion of regional development, as amended. '
2. Annexes No 1a to 5 shall be deleted;
Transitional provision
Annual reports on the results of the financial checks for 2018 shall be submitted in accordance with Decree No. 416 / 2004 Coll., as effective before the date of entry into force of this Decree.
Efficacy
This Decision shall enter into force on 1 January 2019.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 274 / 2018 Coll., amending Decree No. 416 / 2004 Coll., implementing Act No. 320 / 2001 Coll., on financial control in public administration and amending certain laws (Act on Financial Control), as amended by Act No. 309 / 2002 Coll., Act No. 320 / 2002 Coll. and Act No. 123 / 2003 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.12.2018 |
|---|---|
| Effective from | 01.01.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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