Act No. 320 / 2001 Coll.
Law on financial control in public administration and amending certain laws (Act on financial control)
Valid
Law
Effective from 01.01.2002
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 3
§ 4
§ 5
§ 6
ČÁST DRUHÁ
HLAVA I
§ 7
§ 8
§ 8a
§ 9
§ 9a
§ 10
§ 11
HLAVA II
§ 13
§ 13a
§ 18
§ 19
§ 22
§ 23
ČÁST TŘETÍ
§ 24
ČÁST ČTVRTÁ
HLAVA I
§ 25
HLAVA II
§ 26
§ 27
HLAVA III
§ 28
§ 29
§ 30
§ 31
ČÁST PÁTÁ
§ 32
§ 32a
§ 33
ČÁST ŠESTÁ
§ 34
㤠39
㤠43
ČÁST SEDMÁ
§ 35
ČÁST OSMÁ
§ 36
ČÁST DEVÁTÁ
§ 37
㤠9a
ČÁST DESÁTÁ
§ 38
ČÁST JEDENÁCTÁ
§ 39
ČÁST TŘINÁCTÁ
§ 41
ČÁST ČTRNÁCTÁ
§ 42
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320
THE LAW
of 9 August 2001
on financial control in public administration and amending certain laws (Financial Control Act)
Parliament has decided on this law of the Czech Republic:
GENERAL PROVISIONS
Subject matter
(1) This law defines the arrangements and scope of financial control carried out between public administrations (1), between public administrations (1) and applicants or beneficiaries of public financial assistance (1). It sets out the subject matter, the main objectives and principles of financial control carried out under this law and under specific legislation, where provided for by those provisions.
(2) The provisions of this Act also apply to the control of a State enterprise carried out by the Ministry, which acts on behalf of the State as the founder of the State under the special legislature2).
(3) The provisions of this Act do not apply to the control carried out by the Supreme Audit Office on the control of the management of the property of a special character (2a) and to the examination of the management of territorial units under special legislation3), as well as to the control of legal persons to which the State or local authorities perform the function of founder under special legislation (4), except for the control provided by public financial support under that law and under specific legislation.
Definition of terms
For the purposes of this Act:
(a) a public administration body of an organisational body of a State which is an entity under a special law, 5) a state contribution organisation, a state fund, a local authority, a town of the capital of Prague, a voluntary association of municipalities, a local authority of the capital of Prague or a voluntary association of municipalities, a public cultural institution, a state organisation of the Railway Infrastructure Administration and another legal entity set up to perform the tasks of the public administration by special legislature6) or a legal entity established under a special law governing public funds, 7)
(b) the person checked by the public authority referred to in (a) and the legal or natural person who is the applicant for or the beneficiary of the public financial assistance; the controlled person is also a foreign legal or natural person, if he is in business in the territory of the Czech Republic and is an applicant for or recipient of public financial support; the audited entity is 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),
(c) by a control authority, a public authority which, under this law or specific legislation, is entitled to carry out financial control of the person checked;
(d) the management body of the public administration of the person or authority authorised to act on behalf of the State, the local authority or the legal person referred to in point (a); in the region means the head of the public administration of the Director of the Regional Office, in the municipality of the Mayor, in the statutory cities of the Mayor and in the capital of Prague the Director of the City of Prague,
(e) a person obliged to cooperate in the exercise of financial control by a legal or natural person involved in the supply of goods or services charged with public expenditure or public financial support;
(f) public finances public revenue and public expenditure;
(g) public funds of public finances, cases, property rights and other assets belonging to the State or other legal person referred to in (a);
(h) public revenue revenue from the State or legal person referred to in (a);
(i) public expenditure incurred by the State budget, the budgets of the local authorities, other funds of the State, the local government or other legal entities referred to in point (a), the resources concentrated in the National Fund8) and other funds from abroad provided under international treaties or provided for the performance of public administration tasks;
(j) public financial support for grants, contributions, repayable financial assistance and other resources 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 companies, state funds, state financial assets, state guarantees, financial aid granted by way of tax rebate and exemption from customs duties, funds granted from the National Fund and other funds from abroad provided under international treaties, acts of European Communities law, acts of the law of another Member State of the European Union or for the performance of public administration;
(k) a public financial support provider, a public authority authorised under specific legislation to grant such aid;
(l) the correctness of the financial and property operation (hereinafter referred to as "the operation") its compliance with the legislation and the optimal relationship between its economy, effectiveness and efficiency;
(m) the cost-effectiveness of such use of public funds in order to ensure the specified tasks with the lowest possible cost of such resources, while respecting the appropriate quality of the tasks performed;
(n) the effectiveness of such use of public funds, which will achieve the maximum possible extent, quality and benefit of the tasks performed, compared to the amount of resources spent to carry them out;
(o) the effectiveness of the use of public funds to ensure an optimal degree of achievement of the objectives in the performance of the tasks set.
Financial control
(1) The financial control carried out under this Act is part of a system of financial management ensuring the management of public funds. They make her
(a) the system of financial control carried out by the inspection authorities pursuant to paragraphs 7 to 11;
(b) a system of financial control carried out under international agreements pursuant to Article 24;
(c) the internal control system in public authorities under Sections 25 to 31.
(2) The system referred to in paragraph 1 (a) shall include financial control of the facts relevant to the management of public funds, in particular when public expenditure, including public financial assistance, is incurred for the persons checked, before, during and after their use, including audit according to the provisions directly applicable to the European Community7a (hereinafter referred to as "public administrative control").
(3) The system referred to in paragraph 1 (b) includes financial control of foreign funds carried out by international organisations under the declared international treaties by which the Czech Republic is bound. 9)
(4) The system referred to in paragraph 1 (c) includes:
(a) the financial control provided by the responsible management staff as part of the internal management of the public administration in the preparation of operations prior to their approval, in the ongoing monitoring of the underlying operations until their final settlement and accounting and subsequent verification of the selected operations in the framework of the evaluation of the results achieved and the accuracy of the management ("management control");
(b) organisational separation and functionally independent review and evaluation of the adequacy and effectiveness of the management control, including verification of the accuracy of the operations selected, hereinafter referred to as internal audit.
Main objectives of financial control
(1) The main objectives of financial control are to examine:
(a) compliance with the laws, regulations and measures adopted by public authorities within the limits of those provisions in the management of public funds for the purpose of carrying out specified tasks by those authorities;
(b) ensuring the protection of public funds against risks, irregularities or other deficiencies caused in particular by infringements of legislation, inefficient, inefficient and inefficient treatment of public funds or criminal activities;
(c) timely and reliable information on the management of public funds, on operations carried out, on their proven accounting for the purpose of effectively regulating the activities of public authorities in accordance with the tasks set out;
(d) the economic, efficient and efficient performance of public administration.
(2) Where the criteria for assessing the aspects referred to in paragraph 1 (d) are not laid down by law, technical or other standards, they shall be established in advance by the head of the public authority on the basis of objectively established facts.
Organisational provision of financial control
(1) Responsibility for organising, managing and ensuring the adequacy and effectiveness of financial control is held by the heads of public authorities within their management power. When implementing and managing financial control in public authorities, their managers shall be based on internationally recognised standards, in particular:
(a) organise financial control in such a way as to ensure a reasonable assurance that such control provides timely and reliable information on the economy which is the basis for ensuring effective management of the performance of the public administration in the performance of the approved projects and objectives;
(b) ensure that financial control is carried out by staff with qualifications who are at the same time sound and who are not in danger of conflict of interest under specific legislation; (10) a staff member who has not been lawfully convicted of an intentional offence, a malpractice offence of a property nature or an offence relating to the exercise of public administration shall be deemed to be righteous if the conviction has not been destroyed or if, under a specific law, the perpetrator is not regarded as not being convicted,
(c) ensure that adverse interventions to influence financial control staff are avoided; the staff member must not be instructed to jeopardise or prevent the objective exercise of financial control; if such an order has been issued, the staff member may not follow it;
(d) identify the specific objectives of financial control according to the nature of the public administration tasks performed and in accordance with its main objectives pursuant to Article 4;
(e) monitor and evaluate the results of the financial control and, when the deficiencies are identified, immediately take specific corrective measures as well as systemic measures aimed at preventing and detecting in a timely manner incorrect operations and their causes.
(2) In the case of a voluntary association of municipalities, natural persons other than workers of a voluntary association of municipalities may also carry out financial control.
Control methods and control procedures
(1) In particular, the following control methods shall be used in the exercise of financial control:
(a) establishing the actual state of management of public funds and comparing it with the relevant documentation;
(b) monitoring the accuracy of the procedures for managing public funds;
(c) investigation and verification of facts relating to operations;
(d) control calculations;
(e) analysis of data in financial statements or other information systems and evaluation of their relationship.
(2) In particular, the following control procedures shall apply in the exercise of financial control:
(a) approval procedures which ensure that the supporting documents of the operations prepared are examined and which, in cases where deficiencies are detected, suspend them until they are removed;
(b) operational procedures which ensure the complete and accurate conduct of operations until their final settlement and settlement, and which include control techniques to verify their documentation and to compile accounting, other financial and statistical reports, reports and reports;
(c) evaluation procedures to ensure that data on operations carried out are assessed in established information systems and contained in accounting, other financial and statistical statements, reports and reports, and their comparison with approved budgets and the evaluation of their effects on the overall economy;
(d) review procedures to ensure that the operations selected are correct, as well as review procedures for the function and organisation of independent evaluation of the adequacy and effectiveness of the financial controls established under the management system.
(3) Control methods and control procedures include audit methods and audit procedures according to and to meet the requirements directly applicable to the European Communities.
(4) Further details on control methods and control procedures are provided for in the implementing legislation.
PUBLIC ADMINISTRATIVE CONTROL
SCOPE OF THE CONTROL AUTHORITIES
Scope of the Ministry of Finance
(1) Ministry of Finance as Central Administrative Office for Financial Control
(a) manage and coordinate methodically the performance of financial control in public administration;
(b) perform the functions of the central harmonisation unit with a focus on harmonisation and methodological management of the performance of financial control in public administration.
(2) The Ministry of Finance and the Financial Offices exercise public control, unless special legislation12), in respect of:
(a) the organisational components of the State, the State Funds and other State organisations, (7) including the verification of the adequacy and effectiveness of the financial control systems established pursuant to Article 3 (1) (a) and (c);
(b) public financial support providers, with the exception of local authorities;
(c) applicants for and beneficiaries of public financial support, as well as legal and natural persons linked to the management or use of European Union funds under the directly applicable provisions of the European Communities.
(3) For the armed forces, armed security corps and intelligence services, only the Ministry of Finance exercises public control; However, such public administrative control shall not apply to the management of assets of a special nature. (2a)
Scope of administrators of State budget chapters
(1) The administrator of the State Budget Chapter (13) is obliged to establish a financial control system under this Act to ensure financial control of both its management and the management of the State's organisational components and contribution organisations within its competence. At the same time, they shall ensure that the adequacy and effectiveness of this system are checked and evaluated regularly, at least once a year.
(2) Providers shall exercise public control over applicants for or beneficiaries of public financial support, except for those granted public financial support from the budget of the local authority.
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.
Scope of the territorial units
(1) Under this Act, the local authorities control the management of public funds by the contribution organisations in their jurisdiction.
(2) The local authorities shall exercise public control over the applicants for public financial aid or the beneficiaries of public financial aid granted to them.
(3) Territorial authorities are obliged to establish a financial control system under this Act to ensure financial control of both their management and the management of their organisational components and contribution organisations within their jurisdiction. At the same time, they shall ensure that the adequacy and effectiveness of this system are checked and evaluated regularly, at least once a year.
Scope of voluntary communes
(1) The voluntary municipalities' bundles control the management of public funds set up by them.
(2) The voluntary municipalities' bundles shall carry out public administrative checks on applicants for public financial aid or on beneficiaries of public financial aid granted to them.
(3) The voluntary volumes of municipalities are obliged to create a financial control system under this Act, which will ensure financial control of both their management and the management of the contribution organisations established by them. At the same time, they shall ensure that the adequacy and effectiveness of this system are checked and evaluated regularly, at least once a year.
In the exercise of public control over municipalities and organisations established by them, the regional authorities shall only examine:
(a) the facts relevant for the provision of funds from the State budget or other funds of the State, the State Fund or the National Fund;
(b) compliance with legislation, economy, effectiveness and efficiency in the management of State budget funds, other State funds or funds provided from the State budget, from the State Fund, from state financial assets or from the National Fund;
(c) the facts relevant to the granting of the State guarantee.
Common provisions concerning the powers of control bodies
(1) In the case of public administrative checks prior to the decision approving the use of public funds, the inspection authorities shall examine the supporting documents submitted by the checked persons for the operations to be carried out before they are carried out. Such control shall be concentrated in particular in the period prior to the decision or conclusion of a contract which obliges the public authorities to make public expenditure or other transactions of an asset nature and shall aim in particular at examining the facts relevant to the expenditure or other transactions.
(2) At the time of the preliminary public administration check, the inspection authorities shall assess whether the operations planned and planned comply with the public administration tasks laid down and comply with the legal, approved budgets, programmes, projects, concluded contracts or other decisions on the management of public funds.
(3) In the ongoing public administrative control of the management of audited persons with public funds, the supervisory authorities shall in particular verify that:
(a) comply with the conditions and procedures laid down for the execution, settlement and settlement of approved operations;
(b) adapt the implementation of operations in the event of changes in economic, legal, operational and other conditions to new risks;
(c) carry out timely and accurate records of operations carried out in established registers and automated information systems and ensure the timely preparation of the financial, accounting and other statements, reports and reports established.
(4) In the case of public administrative checks carried out following the accounts of operations, the inspection authorities shall examine, examine and evaluate, in particular, the selected sample of such operations:
(a) data on the management of public funds show faithfully the resources, status and movement of public funds and whether these data correspond to the facts relevant to the implementation of public revenue, expenditure and management of public funds;
(b) the operations under review comply with the legislation, approved budgets, programmes, projects, concluded contracts or other management decisions and meet the criteria of economy, effectiveness and effectiveness;
(c) the measures taken by the competent public authorities, including measures to eliminate, mitigate or prevent risks, shall be implemented by controlled persons.
(5) The results of the review and evaluation of the operations referred to in paragraph 4 are the basis for the examination of the adequacy and effectiveness of the financial control systems introduced by the public authorities under Article 3 (1) (a) and (c).
(6) The audit carried out in accordance with the provisions directly applicable to the European Communities shall assess the adequacy and effectiveness of the financial control system and the regularity of the operations.
PROCEDURAL RULES
Rules on the exercise of public administrative on-the-spot checks
(1) The relations between the control authorities and the persons checked in the exercise of the public on-the-spot check shall be governed by the rules of control, unless otherwise provided for in this law.
(2) The staff of the supervisory authority may, in the course of a public on-the-spot check by a legal or natural person who is an applicant for or receiving public financial assistance, use the control authority under this law and the control rules only to the extent necessary to fulfil the purpose of that check.
(3) Where the control authority finds irregularities in the documents relating to the supply of goods or services charged with public expenditure or public financial support for the person checked, it shall apply the procedure referred to in paragraph 1 mutatis mutandis to the person required to cooperate in carrying out the check.
(4) Where the person required to cooperate with the inspection referred to in paragraph 3 has not already committed himself in advance in the contract for the supply of goods or services, the inspection authority shall be entitled to request documents to the extent necessary to verify the operation in question.
(5) In the exercise of public administrative control, the supervisory authority shall be entitled to require accounting records from the audited entity or from another supervisory authority also through the central system of the state accounting information, or to request accounting records from the administrator of the central system of the state accounting information under the conditions laid down by the Accounting Act.
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 9 (f), 10 (1) (c) and (d), 12 to 19, 21, 23 to 27 of the Rules of Procedure and 18 to 21 of this Law 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.
Measures to remedy
(1) The inspected person is required to take measures to remedy the deficiencies identified in the public administrative check without undue delay at the latest within the time limit set by the control authority.
(2) Control authorities shall impose corrective measures on controlled persons, where specific legislation so provides, 20) or transmit their findings to public authorities authorised to impose corrective measures on controlled persons. In such a case, public authorities and their staff shall be subject to the obligation of confidentiality under this law or specific legislation. 21)
Information on the imposition of corrective measures
(1) The public authorities which are entitled to impose corrective measures on a controlled person are required to inform the supervisory authority in writing of their imposition and compliance within 3 months of their imposition and completion.
(2) The inspection authorities shall be entitled to verify compliance with those measures with the persons checked who are obliged to take measures to remedy the deficiencies. They shall proceed in accordance with Paragraph 13 (1).
Reporting on financial control results
(1) The Ministry of Finance shall submit to the Government an annual report on the results of the financial controls, together with a draft State Accounts. At the same time, it shall transmit this report to the Supreme Audit Office.
(2) The public authority shall submit an annual report on the results of the financial checks to the Ministry of Finance.
(3) The reports referred to in paragraphs 1 to 3 shall include an evaluation of the adequacy and effectiveness of the financial control system in place, including an overview of the control findings submitted for further management under specific legislation. 25) Where this law refers to the obligation of a public authority to introduce a financial control system with other public authorities, the annual reports shall be submitted by the authority which is obliged to implement the system and by those authorities.
(4) The structure and scope of the reports on the results of financial controls, the procedure and the dates for their submission are laid down in implementing legislation.
(5) The audit authorities shall inform the Ministry of Finance of the serious findings of the financial controls carried out no later than 1 month after the end of the financial control. A serious finding is considered to be
(a) a finding on the basis of which the control authority has notified, pursuant to a special legislature26, to the prosecutor or police authorities of facts suggesting that a criminal offence has been committed;
b) Detection of unauthorized use, detention, loss or damage of public funds worth more than CZK 300,000.
(6) The fulfilment of the obligation referred to in paragraph 6 (b) shall be without prejudice to the obligation of the supervisory authority to communicate to the competent tax authority the findings of a breach of budgetary or fiscal discipline under specific legislation. 23)
Cooperation on financial control
(1) Public authorities cooperate with each other in ensuring an adequate and effective system of financial control in public administration.
(2) The public authorities shall cooperate in ensuring an adequate and effective financial control system with the Supreme Audit Office, to which they provide information on request under the control rules for the processing of the control plan of the Supreme Audit Office.
FINANCIAL CONTROL BY INTERNATIONAL TREATY
Rules on the exercise of financial control under international agreements
(1) If the international treaty so declared, which the Czech Republic is bound by, (9), international organisations may carry out financial control under this law by their control authorities or designated agents, subject to the conditions laid down in this Treaty.
(2) If the contract referred to in paragraph 1 so provides, international organisations shall, to the extent and under the conditions laid down in this Treaty, be entitled to require the public authorities of the Czech Republic to cooperate in financial control or to ensure its performance. The requested public authority shall comply with this requirement. In the context of cooperation, the authorities concerned shall inform each other of the subject matter, purpose and outcome of the financial control, coordinate its execution and cooperate in the course of the financial control.
(3) Controlled persons and persons obliged to co-operate in the exercise of financial control are required to allow financial control to be carried out in the cases referred to in paragraphs 1 and 2.
(4) If the contract referred to in paragraph 1 so permits, the competent public authorities of the Czech Republic shall require international organisations to report on their financial controls.
(5) The public authorities are required to provide the Ministry of Finance with information on the financial controls and their results provided to international organisations on request.
INTERNAL CONTROL SYSTEM
IMPLEMENTATION, MAINTENANCE AND VERIFICATION OF THE EFFICIENCY OF THE INTERNAL CONTROL SYSTEM
Obligations of the head of public administration and staff
(1) Under its responsibility, the Head of Public Administration is obliged to establish and maintain an internal control system within that body which:
(a) create conditions for the efficient, efficient and efficient exercise of public administration;
(b) be able to identify, evaluate and minimise in a timely manner the operational, financial, legal and other risks arising from the fulfilment of the approved objectives and objectives of the public authority;
(c) include procedures for timely reporting to the relevant levels of procedures on the occurrence of serious deficiencies and on the measures taken and implemented to remedy them.
(2) In order to fulfil the obligations referred to in paragraph 1, the Head of Public Administration shall define, in accordance with Article 5, the status and scope of the organisational units of the State which are not accounting units under specific legislation, the organisational units of the local authorities, organisational units, managers and other staff to ensure the functioning of the management control and internal audit. In particular:
(a) define the scope of the relevant powers and responsibilities of managers and other staff in the management of public funds, including a full and precise definition of their responsibilities in relation to their tasks;
(b) ensure separation of powers and responsibilities in the preparation, approval, implementation and control of operations, in particular in relation to selection procedures, the conclusion of contracts, the creation of commitments, payments and recovery of claims;
(c) ensure that all operations and checks are recorded and the relevant documentation is kept;
(d) take all necessary measures to protect public funds;
(e) ensure the economical, efficient and efficient use of public funds in accordance with the principles of sound management referred to in paragraph 1;
(f) monitor and ensure the fulfilment of the critical tasks of the public authority in order to achieve the approved objectives and objectives.
(3) In cases of serious findings, the management of the public authority pursuant to Paragraph 22 (6) shall proceed mutatis mutandis.
(4) All managers of a public authority shall be obliged to ensure the functioning of the internal control system within the limits of the defined responsibilities, powers and responsibilities. At the same time, they shall be obliged to provide the Head of Public Administration with timely and reliable information on the results achieved in the performance of the tasks set out, on the emergence of significant risks, on the serious deficiencies in the activities of the public authority and on the measures taken and implemented to remedy them.
(5) The exercise of financial control within the internal control system of a public authority shall not be subject to the procedural rules laid down in paragraphs 13 to 21.
(6) Financial control shall be carried out within the internal control system of the Security Information Service; However, such control shall not apply to the management of assets of a specific nature. (2a)
MANAGEMENT CONTROL
Preliminary inspection
(1) Within a public authority, pre-checking of the operations planned and planned
(a) the head of that authority or of the staff responsible for managing public funds to the public authority as authorising officers of operations;
Contents
ČÁST PRVNÍ
§ 1
§ 2
§ 3
§ 4
§ 5
§ 6
ČÁST DRUHÁ
HLAVA I
§ 7
§ 8
§ 8a
§ 9
§ 9a
§ 10
§ 11
HLAVA II
§ 13
§ 13a
§ 18
§ 19
§ 22
§ 23
ČÁST TŘETÍ
§ 24
ČÁST ČTVRTÁ
HLAVA I
§ 25
HLAVA II
§ 26
§ 27
HLAVA III
§ 28
§ 29
§ 30
§ 31
ČÁST PÁTÁ
§ 32
§ 32a
§ 33
ČÁST ŠESTÁ
§ 34
㤠39
㤠43
ČÁST SEDMÁ
§ 35
ČÁST OSMÁ
§ 36
ČÁST DEVÁTÁ
§ 37
㤠9a
ČÁST DESÁTÁ
§ 38
ČÁST JEDENÁCTÁ
§ 39
ČÁST TŘINÁCTÁ
§ 41
ČÁST ČTRNÁCTÁ
§ 42
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Regulation Information
| Citation | Act No. 320 / 2001 Coll., on financial control in public administration and amending certain laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.09.2001 |
|---|---|
| Effective from | 01.01.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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