Act No. 298 / 2007 Coll.
Act amending Act No. 320 / 2001 Coll., on Financial Control in Public Administration and amending certain laws (Financial Control Act), as amended
Valid
Law
Effective from 29.11.2007
Text versions:
29.11.2007
298
THE LAW
of 31 October 2007
amending Act No. 320 / 2001 Coll., on Financial Control in Public Administration and amending certain laws (Financial Control Act), as amended
Parliament has decided on this law of the Czech Republic:
Act No. 320 / 2001 Coll., on financial control in public administration and amending certain laws (Act on Financial Control), as amended by Act No. 320 / 2002 Coll., Act No. 123 / 2003 Coll., Act No. 426 / 2003 Coll., Act No. 421 / 2004 Coll., Act No. 482 / 2004 Coll., Act No. 626 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 138 / 2006 Coll. and Act No. 342 / 2006 Coll., is amended as follows:
1. In Article 2 (b), the words "the beneficiary of public financial support 'are replaced by the words" the applicant for public financial support or its beneficiary; other legal and natural persons involved on a contractual basis in the management or use of European Union funds under the directly applicable rules of the European Community7a)';
Footnote 7a:
"(7a) Council Regulation (EC) No 1083 / 2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260 / 1999 and Council Regulation (EC) No 1198 / 2006 of 27 July 2006 on the European Fisheries Fund.";
2. Paragraph 2 (j) reads as follows:
"(j) public financial support for grants, contributions, repayable financial assistance and other funds provided from the State budget, the budget of the local authority or from the budget of other legal entities referred to in point (a), the proceeds of the sale of assets under the Act on the conditions for the transfer of State assets to other persons and the profit from the participation of the State in commercial companies, the State Fund, the State financial assets, the State guarantees, the financial support granted by way of tax rebate and exemption from customs duties, the funds provided from the National Fund and other funds from abroad provided under international treaties, acts of European Communities law, acts of law of another Member State of the European Union or for the performance of public administration,";
3. In Paragraph 2, at the end of point (o), the comma is replaced by a dot and point (p) is deleted.
4. In Article 3 (2), the words "including an audit in accordance with the directly applicable rules of the European Communities (7a) 'shall be inserted after the words" after their application'.
5. In Article 6, the following paragraph 3 is inserted after paragraph 2:
"(3) The control methods and control procedures include audit methods and audit procedures according to and to meet the requirements directly applicable to the European Communities."
Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.
6. In Paragraph 7 (1), the comma at the end of point (b) is replaced by a dot and point (c) is deleted.
7. In Article 7 (2), at the end of the text in point (c), the words "and in the case of legal and natural persons linked to the management or use of European Union funds under the directly applicable provisions of the European Communities' shall be added.
8. § 8a, including the title and footnote 13a:
Scope of the managing authority and paying agency
The managing authorities7a) and paying agency13a) carry out public administrative checks on audited persons at all levels of implementation of the European Union budget under this law and directly applicable European Communities rules.
(13a) Council Regulation (EC) No 1290 / 2005 of 31 June 2005 on the financing of the common agricultural policy. '
9. In Article 11, the following paragraph 6 is added:
"(6) The audit carried out in accordance with the provisions directly applicable in the European Communities shall assess the adequacy and effectiveness of the financial control system and the regularity of the operations. ';
10. After Paragraph 13, the following Section 13a is inserted:
Specific provisions on procedural rules for auditing
(1) International auditing standards shall be taken into account when carrying out the audit in accordance with the provisions directly applicable to the European Communities; Article 11 (g), 12 (2) (e), 15 to 19, 20 (2) and (3), 21, 23, 25 and 26 of the State Control Act (11) and 15 and 17 to 21 of that Act shall not apply.
(2) The staff member of the audit authority shall draw up a report on the audit. In the event of deficiencies identified, the audit report of the public authority shall also include recommendations to improve the financial control system, to prevent or mitigate risks and to remedy those deficiencies.
(3) The staff member of the audit authority is required to inform the person to whom the audit is carried out of the knowledge obtained and the proposed content of the audit report and to provide it with a written copy of the draft audit report. The person audited shall be entitled to make a written opinion on the draft report. This opinion is part of the audit report. The time limit for the opinion shall be determined by the staff member of the audit authority. This period shall not be less than 5 days unless another time limit has been agreed.
(4) The staff member of the audit authority is obliged to forward the audit report to the person who carried out the audit. The audited person shall inform the public authority whose staff member has carried out the audit of the adoption and implementation of measures to remedy the deficiencies identified.
(5) The audit in accordance with the provisions directly applicable to the European Communities shall be completed on the date of receipt of the audit report to the competent management authority which carried out the audit. ';
11. in Paragraph 29 (4), "4 and 5" is replaced by "4 to 6";
Efficacy
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 298 / 2007 Coll., amending Act No. 320 / 2001 Coll., on Financial Control in Public Administration and amending certain laws (Financial Control Act), as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.11.2007 |
|---|---|
| Effective from | 29.11.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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