Decree No. 41 / 2002 Coll.
Decree of the Ministry of Finance on the examination of the management of local authorities and voluntary associations of municipalities
Valid
Order
Effective from 01.02.2002
Text versions:
11.03.2003
01.02.2002
41
DECLARATION
Ministry of Finance
of 24 January 2002
on the review of the management of local authorities and voluntary associations of municipalities
According to Article 17 (4) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, hereinafter referred to as "the Act", the Ministry of Finance provides:
This decree sets out the subject matter, content and conditions of the review of the management of the local authorities and the voluntary associations of municipalities (hereinafter referred to as the "review ').
Subject matter of the review
(1) The subject of the review is data that are part of the final account under Section 17 of the Act, i.e.
(a) data on the implementation of budget revenue and expenditure and other cash operations, including data on the creation and use of funds (Section 6 (1) of the Act);
(b) information on costs and revenues of business activities (Section 6 (3) of the Act),
(c) data on foreign funds transactions [Paragraph 6 (2) (a) of the Act];
(d) details of the money transactions relating to the combined funds [Paragraph 6 (2) (b) of the Act].
(2) The subject of the review is also the treatment of property owned by local authorities, including property entered into a voluntary association of municipalities.
Content of the review
The examination shall consist of the verification of:
(a) compliance with the obligations imposed by law and other legislation governing the financial management of local and local authorities and voluntary associations of municipalities;
(b) the keeping of accounts of local authorities and voluntary associations of municipalities with the Accounting Act and the laws and regulations issued for its implementation;
(c) the consistency of the financial management compared to the budget.
Conditions of review
(1) The examination shall use complete and true information and documents on the management of the local authorities and voluntary associations of municipalities. The review shall be carried out under such conditions as not to jeopardise its timely execution and proper conduct.
(2) The review shall be carried out in a selective manner and taking into account the relevance of the individual facts according to the subject matter and content of the review.
(3) If a local authority or a voluntary association of municipalities order an audit of its management, it shall negotiate with it the subject matter, content and conditions of the review under this decree. When using the forms and methods of examination, the auditor shall proceed in accordance with a special law. 5)
Preparation of the review report
(1) The review shall be carried out by a report on the results of the economic review (hereinafter referred to as the report) containing:
(a) the name of the local authority unit or voluntary association of municipalities;
(b) the designation of the persons carrying out the review;
(c) the period during which the review was carried out;
(d) a description of the deficiencies identified;
(e) conclusion,
(f) the date on which the report is drawn up;
(g) signatures of the persons carrying out the review;
(h) the date of transmission of the report.
In conclusion of the report, it must be stated that when reviewing pursuant to Sections 3 and 4
(a) no deficiencies have been identified; or
(b) deficiencies have been identified, but there has been no breach of budgetary discipline or incompleteness, inconclusive or incorrect accounting, or
(c) any of the following deficiencies have been identified:
1. breach of budgetary discipline (Section 22 of the Act),
2. incompleteness, incompleteness or inconclusive accounting,
3. amending records and documents contrary to the law;
4. infringement of the powers and responsibilities of the authorities of the local authorities and of the voluntary associations of municipalities provided for by specific legislation;
5. the deficiencies identified in the previous review have not been remedied; or
6. the conditions for the review provided for in Article 5 have not been established and the scope of the examination carried out has therefore not allowed for proper verification of all the requirements set out in Articles 3 and 4.
Transitional provision
For the first time, this decree will be used for the 2001 business review.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Rusnok v. r.
5) Act No. 254 / 2000 Coll., on Auditors and amending Act No. 165 / 1998 Coll.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance No. 41 / 2002 Coll., on reviewing the management of local authorities and voluntary associations of municipalities |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.02.2002 |
|---|---|
| Effective from | 01.02.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0