Decree No. 416 / 2004 Coll.
Decree 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.
Valid
Order
Effective from 01.08.2004
Zobrazeno prvních 200 z celkem 304 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
416
DECLARATION
of 28 June 2004
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.
According to Article 33 of Act No. 320 / 2001 Coll., on Financial Control in Public Administration and on the amendment of 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., ("the Act '), the Ministry of Finance provides further details on control methods and control procedures and regulates the structure, scope, procedure and deadlines of the submission of reports on the results of financial controls:
Further details on control methods
(1) The control methods and their selection serve to ensure the objectivity and completeness of information on whether and how
(a) a public authority [Paragraph 2 (a) of the Act], its management staff and other staff shall carry out the tasks and approved intentions and objectives of that authority;
(b) the audited person [Paragraph 2 (b) of the Act] complies with the requirements which are subject to financial control.
(2) The selection of control methods must ensure that the information collected on the facts constituting the subject of financial control is:
(a) relevant to the specific objectives set [Paragraph 5 (d) of the Law] of this inspection;
(b) reliable in particular, taking into account their sources;
(c) sufficient to satisfy the documented findings.
(1) The method of comparison shall be used to identify the extent of compliance of the approved projects and objectives, the actual state of performance of the projects in relation to the activity examined and compliance with the legislation and measures adopted by the public authorities within the limits of that legislation.
(2) The control method of comparison shall be checked whether there are deviations between the identified information on the management of the public administration, legal or natural persons with public funds, and data on the planning, preparation and execution of financial or property transactions (hereinafter referred to as "operations') contained in their supporting documents, established records and automated information systems, established financial, statistical and other statements, reports, reports and other documentation conducted under specific legislation1 (hereinafter referred to as" documentation ').
(3) The documents of a public authority, legal or natural person on the planning, preparation and execution of operations are primarily entries [§ 11 (3) (c) of the Act], records [§ 25 (2) (c) of the Act] and other documents carried out under special legislation2).
(1) The monitoring method shall determine whether:
(a) conditions and procedures are established for the economic, efficient and efficient execution of the work to be carried out;
(b) the public authority, its managers and other staff shall comply with these conditions and procedures.
(2) The actual situation is established
(a) by observing processes and phenomena in the performance of the activity under review;
(b) measuring the achieved values in the performance of the activity being tested.
(3) Written, verbal and numerical and, where appropriate, image or audio recordings are taken on the progress, time data, results of the observations of processes and phenomena in the performance of the performed activity and on the measurement of the achieved values in its performance. The evaluation of records shall provide information on the state of compliance and the correctness of the procedures laid down for the economic, efficient and efficient performance of public administration.
(1) The examination and verification method is used to determine whether the transactions examined which result in public revenue [Paragraph 2 (h) of the Act], public expenditure [Paragraph 2 (i) of the Act] or other transactions are carried out in accordance with the tasks and approved intentions and objectives of the public authority and whether the audited persons comply with the conditions and procedures laid down.
(2) The facts established shall be compared with the conditions and procedures laid down in the legislation and the measures adopted within the limits of that legislation and shall be assessed in the light of the fulfilment of the criteria laid down for the economic, efficient and efficient pursuit of the activity under review.
(1) The control method of the control calculations shall be reviewed and evaluated by mathematical actions on the basis of the information found on the activities of the public authority, legal or natural person.
(2) The findings obtained by the control calculations are compared in particular with figures
(a) reported in the documentation on the operations planned, prepared and carried out;
(b) provided for in the legislation and in the measures taken within the limits of that legislation;
(c) as laid down in the relevant Czech technical standards (3);
(d) contained in the terms of the decision granting public financial aid or in contracts concluded.
(1) The control method of analysis shall be examined and evaluated for deviations in values, such as frequency or expenditure or time-scale of operations, or in increased risk of irregularities in the management of public funds, from those usual for similar operations or their sets, unless the difference between the values is satisfactorily demonstrated. Any mismatch of the values contained in the records of different types of documentation shall also be evaluated.
(2) For example, cost minimisation analysis, cost-benefit analysis, cost-effectiveness analysis or cost-benefit analysis shall be used to measure the volume of resources and the need for public funds and labour in relation to ensuring the scope, quality and benefits of the tasks set out and the approved intentions and objectives of the public authority.
(3) If the criteria for assessing the aspects of economic, efficient and efficient public administration are not laid down by law, Czech technical standards must be laid down in advance by the management of the public administration (Section 4 (2) of the Act). In particular, it shall apply performance-oriented analytical methods to fulfil this obligation.
Further details on control procedures
(1) Measures for the collection, sorting, evaluation and documentation of information in the control procedures shall be organised in the planning, preparation, implementation and follow-up of the underlying operations and in the verification of the adequacy and effectiveness of the financial control system implemented.
(2) Staff authorised to carry out financial control receive and collect documents which are a source of information,
(a) own activities;
(b) documentation of a public authority, legal or natural person whose activities are being examined;
(c) from other sources, such as from a person who is obliged to cooperate in the exercise of public administrative control or through an invited person (Section 16 of the Act).
(1) In the exercise of preliminary public administrative control (§ 11 (1) and (2) of the Act), interim public administrative checks (§ 11 (3) of the Act) and subsequent public administrative checks (§ 11 (4) of the Act), approval, operational, evaluation and review procedures or combinations thereof shall apply which:
(a) organise and manage a leading supervisory body [§ 2 (c) of the Act] in accordance with the scope laid down by the Financial Control Act, by special legislation or by such legislation;
(b) the management staff and other staff of the supervisory authority shall be responsible to that authority.
(2) The persons referred to in paragraph 1 shall, if necessary, provide, in the exercise of public administrative control with the person checked [Paragraph 2 (b) of the Act], on the spot, documentation for the planning, preparation and execution of operations.
(3) The internal control system of a public authority shall apply in the exercise of:
(a) preliminary, interim and follow-up control (Sections 26 and 27 of the Act) of approval, operational, evaluation and review procedures or combinations thereof organised, managed and provided by the Head of Public Administration through the management executive structures of that body;
(b) internal audit of a special combination of revision and evaluation procedures, with emphasis on the use of control methods of analysis for the objective examination and evaluation of the effectiveness of the internal control system of the public administration and the regularity of operations (hereinafter referred to as audit procedures) provided by the Internal Audit Service (Section 28 (1) of the Act).
(1) When planning, preparing and carrying out operations with control procedures for public administrative control and management checks,
(a) systematic, coordinated and timely detection of operational, financial, legal and other risks;
(b) an assessment of the findings on these risks that a particular event, conduct or situation may occur that will jeopardise or prevent the performance of specified tasks arising from the approved projects and objectives of the public authority with consequent adverse effects, such as:
1. the threat or damage to the property and rights of the State or of the local authority;
2. information security breach;
3. the inefficient use of resources, in the exercise of inefficient or inefficient activities, in failure to fulfil or in delay to perform the tasks provided for, or in failure to fulfil their required quality;
4. damage to the reputation of the public authority;
(c) supporting documents for drawing up recommendations to take appropriate measures to eliminate or mitigate identified risks.
(2) Audit procedures shall be ensured
(a) an independent and objective examination of whether they are:
1. operational, financial, legal and other risks related to the activities of the public authority are identified and evaluated,
2. appropriate measures are taken and followed to eliminate or mitigate them;
(b) informing the management authority of the results of such verification.
Approval procedures
The authorising procedures governing the control carried out by the authorising officer of the operation [§ 26 (1) (a) of the Act], the administrator of the budget [§ 26 (1) (b) of the Act] and the chief accounting officer [§ 26 (1) (c) of the Act] shall ensure a prior check of the operation.
(a) before a legal act has been taken by a public authority which gives that authority a right to public income or other performance (hereinafter referred to as "entitlement") or an obligation on that authority to public expenditure or other performance (hereinafter referred to as "undertaking"),
(b) following the establishment of a claim or undertaking.
(1) A preliminary check on the administration of public revenue before the establishment of a claim by a public authority shall ensure that the authorising officer of the operation is responsible.
(2) The authorising officer of the operation shall be examined in accordance with the approval procedure.
(a) compliance of the planned operation with the tasks and approved intentions and objectives of the public authority;
(b) the correctness of the operation [§ 2 (l) of the Act], in particular in relation to:
1. compliance with the laws and regulations adopted by public authorities within the limits of that legislation;
2. compliance with the criteria laid down for the efficient, efficient and efficient performance of public administration;
(c) the adoption of measures to eliminate or mitigate the operational, financial, legal and other risks that may arise when carrying out the planned operation;
(d) evidence of the operations to be carried out in a factually correct and complete manner.
(1) A preliminary check in the management of public revenue after the establishment of a claim by a public authority shall be carried out by the authorising officer of the operation and the chief accounting officer.
(2) The authorising officer of the operation shall examine the accuracy of the determination of the debtor, the amount and the maturity of the entitlement acquired by the public authority.
(3) The authorising officer of the operation shall issue an order for the performance of public revenue, accompanied by his signature, and shall forward it with evidence of the public authority's entitlement to receive a specific income or to ensure recovery of the claim.
(4) The approval procedure of the chief accounting officer shall be examined:
(a) the conformity of the signature of the authorising officer of the operation in the order for the performance of public revenue with the signature given in the signature form;
(b) the correctness of the determination of the debtor, the amount and the maturity of the claim acquired by the public authority, with the information given in the public revenue order;
(c) other facts relating to the execution of an operation as an accounting case under the special legislation governing the keeping of accounts by the public authority (4), the related accounting risks which may arise when it is implemented, including the adoption of any measures to exclude or mitigate them.
(5) If the chief accounting officer finds deficiencies during the preliminary examination, he shall suspend the approval procedure and notify his findings in writing to the authorising officer, stating the reasons and, where appropriate, accompanied by further evidence of the authenticity of his procedure.
(6) If they do not find the main accounting deficiencies, they shall transmit a public income statement certified by their signature to ensure the collection of a specific income equal to the amount of the claim due; the performance may be one-off in the amount of the total amount, or broken down into several partial transactions.
(1) A preliminary check in the management of public expenditure before a commitment is made to the public authority shall ensure that the authorising officer of the operation and the budgetary administrator are in charge.
(2) The authorising officer of the operation shall be examined in accordance with the approval procedure.
(a) the necessity of the planned operation to ensure the tasks and approved objectives of the public authority;
(b) the correctness of the operation [§ 2 (l) of the Act] in particular in relation to compliance
1. the laws, regulations and measures adopted by public authorities within the limits of that legislation,
2. the criteria laid down for the efficient, efficient and efficient exercise of public administration;
3. the procedure and conditions laid down for the award of public contracts;
(c) the adoption of measures to eliminate or mitigate the operational, financial, legal and other risks that may arise when carrying out the planned operation;
(d) evidence of the operations to be carried out in a factually correct and complete manner.
(3) If the control procedure referred to in paragraph 2 is completed, the authorising officer of the operation shall, by his signature, confirm the documentary evidence of the preparation of the commitment and forward it to the budget administrator for preliminary control.
(4) The budget administrator's approval procedure will check whether the operation in progress
(a) it has been verified by the authorising officer of the operation within the scope of his authorization to do so and whether his signature on the supporting document for the operation to be prepared conforms to the signature given in the signature form;
(b) comply with approved public expenditure, programmes, projects, concluded contracts or other decisions on the management of public funds;
(c) complies with the rules laid down by the specific legislation on the financing of the activities of the public authority (5);
(d) it has been examined in the context of the budgetary risks that may arise in its implementation, in particular the impact of the operation on sources of funding for the activity of the public authority applicable in the relevant budget period and the need to provide resources for the activity of that authority in the subsequent budget period, and whether measures have been laid down to eliminate or mitigate those risks.
(5) If the budget administrator finds deficiencies during the preliminary examination of the operations to be prepared, it shall suspend the approval procedure and notify its findings in writing to the authorising officer of the operation, stating the reasons for the operation and, where appropriate, attach additional evidence of the validity of its procedure.
(6) Where, for a forthcoming operation, the administrator of the budget establishes restrictive conditions in accordance with the legislation or measures adopted by the public authorities within the limits of that legislation, he shall state them in writing.
(7) If the budget administrator does not find deficiencies, he shall return the certified supporting documents for the forthcoming operation to the authorising officer by signature. The signature of the budget administrator, accompanied, where appropriate, by written restrictive conditions, shall, for the purposes of financial management, be evidence of the financial collateral of the proposed commitment and the expected date for its implementation to a specific creditor (hereinafter referred to as "individual commitment ').
(8) Where this is appropriate to ensure the operational needs arising from the normal, regular activity of the public administration, which must be carried out operatively, the authorising officer of the operation may submit to the budget administrator a proposal for the control of the financial coverage of the operations envisaged and the related commitments, the creditor of which is not known and above.
(9) The signature of the budget administrator on the draft authorising officer of an operation referred to in paragraph 8 shall, for the purposes of financial management, be evidence of the financial collateral of the financial cover for the envisaged liabilities within the limits of public expenditure and the period specified by him (hereinafter referred to as the "limited commitment ').
(10) The administrator of the budget shall forward the limited commitment to the authorising officer of the operation and shall simultaneously transmit a copy thereof to the chief accounting officer.
(11) If the deficiencies referred to in paragraph 5 have not been remedied or the budgetary administrator's restrictive conditions referred to in paragraph 6 have not been resolved, the legal act taken or the commitment made by the public authority is carried out without prior scrutiny (Section 26 (5) of the Act).
(1) A preliminary check in the management of public expenditure after the establishment of an undertaking by a public authority shall be carried out by the authorising officer of the operation and the chief accounting officer.
(2) The authorising officer of the operation shall be examined in accordance with the approval procedure.
(a) the accuracy of the determination of the creditor, the amount and the maturity of the public authority's commitment;
(b) compliance of the amount of the undertaking with the individual promise or limited promise.
(3) The authorising officer of the operation shall issue an instruction for the performance of public expenditure, accompanied by his signature, and shall forward it with evidence of the public authority's commitment to ensure payment to the chief accounting officer. It shall also indicate on the instruction whether it is an individual commitment or a limited commitment.
(4) The approval procedure of the chief accounting officer shall be examined:
(a) the conformity of the signature of the authorising officer of the operation in the order for payment to be secured with the signature given in the signature form;
(b) the compliance of the creditor's data, the amount and maturity of the public authority's commitment to the payment order issued by that authority which it is obliged to pay to the creditor;
(c) by indication on the order, whether it is an operation with an individual promise or a limited commitment;
(d) compliance of the order of the authorising officer of the operation to ensure payment with the capped commitment for the specified and specified period;
(e) other facts relating to the execution of the operation as an accounting case under the special legislation governing the keeping of accounts of the public administration (4), the related accounting risks which may arise, in particular in relation to the involvement of foreign sources, advances, the management of funds and the adoption of any measures to exclude or mitigate them.
(5) If the chief accounting officer finds deficiencies in the preliminary check, he shall suspend the approval procedure and notify his findings in writing to the authorising officer of the operation, for operations under the limited commitment, also to the budget administrator, stating the reasons and, where appropriate, adding further evidence of the legitimacy of his procedure.
(6) If the chief accounting officer finds, when preparing the operation, that a preliminary check has not been carried out by the budget administrator, he shall notify the management of the public administration in writing, which shall take measures to verify the operation not checked and to ensure that the preliminary check is carried out properly (Section 26 (5) of the Act),
(7) If they do not find the main accounting deficiencies, they shall transmit the payment order, endorsed by their signature to ensure payment at the amount of the liability due; the payment may be a one-off payment of the total amount due or broken down into several sub-payments.
(8) If the deficiencies referred to in paragraphs 5 and 6 have not been remedied, payment shall be made without prior control (Section 26 (5) of the Act).
If the function of budget administrator and chief accounting officer is performed by a single employee (Section 26 (3) of the Act), the authorising procedures of the budget administrator and chief accounting officer shall be ensured provided that they are followed.
(1) Approval procedures for managing controls may be carried out in electronic form.
(2) When using electronic means in the approval procedures governing the control, the signature of mandatory persons may not comply with the conditions laid down in the Trust Services Act for electronic transactions. When using the information system in the management control approval procedures, the signature of the mandatory persons may replace the unchanged record in the information system.
The Head of the Supervisory Body shall ensure, mutatis mutandis, a preliminary public inspection of the operations to be carried out in respect of other public authorities or applicants for public financial support, in accordance with paragraphs 10 to 16, through the approval procedures carried out by the authorised staff of that authority.
Operational procedures
(1) The operational procedures governing the control shall ensure a continuous check of the completeness and accuracy of the operations. Such procedures shall include inspection techniques to verify their relevant documentation and to compile established financial, statistical and other statements, reports and reports.
(2) Operational procedures are used for the monitoring and, where appropriate, for the direction of individual operational and financial functions, the resulting activities carried out by the relevant management executive structures of the public authority and their continuity in the process of direct implementation of the operation, from:
(a) the establishment of a claim or obligation until the completion of the work carried out, the fulfilment of the supply of goods or services of quantity and quality necessary for the final settlement of that claim or obligation;
(b) the transmission of supporting documents to the principal accounting officer until the total amount of public revenue paid has been cleared to satisfy the total claim, resulting from the entitlement of the public authority or the total amount of public expenditure paid, resulting from the undertaking of that authority and the cash execution and entry into the accounts of any revenue or payments necessary to satisfy the claim or obligation entered into by the public authority under the special legislature4).
(3) If the collection of public revenue is not carried out or if it is carried out in an incomplete amount by the due date, the main accounting officer shall inform the authorising officer of the operation without undue delay to take measures aimed at fulfilling the debtor's obligation.
Operational procedures shall ensure continuous or periodic verification of:
(a) compliance with operational procedures established within a public authority for the separate exercise of activities in the process of direct execution of operations and their processing in accounting to minimise operational, financial, legal and other risks;
(b) the implementation of the measures provided for to ensure the protection and security of persons and the management and management of public funds, including their protection against damage, destruction, loss, theft or abuse;
(c) the timeliness and accuracy of the records of all operations carried out and controls in the established public administration information systems;
(d) the functioning of the system in place within the public administration for the timely transmission of information to the relevant heads of staff, if this is required to guide the process of direct implementation of the operation or activities, for example in the event of new risks associated with the change of economic, legal, operational and other conditions [§ 11 (3) (b) and § 27 (2) of the Act];
(e) the implementation of the measures taken to remedy the deficiencies identified, in particular those aimed at detecting and preventing the implementation in a timely manner of inefficient, inefficient and ineffective operations or operations contrary to the law.
Technical means, equipment and software, such as mechanisms to degrade the contents of safety deposit boxes, money authenticity indicators, sensors, security frames and camera systems, shall be used in operational procedures to achieve greater efficiency of ongoing control, in particular to eliminate or mitigate operational, financial, legal and other risks and to ensure the protection of persons and property.
An interim public administrative check on the direct execution of operations involving other public authorities or beneficiaries of public financial support shall be carried out by the head of the supervisory authority, mutatis mutandis, in accordance with paragraphs 18 to 20, through operational procedures carried out by authorised staff.
Evaluation procedures
The evaluation procedures shall include systematically organised actions to classify and evaluate findings of facts collected and documented by, as a general rule, operational and revision procedures for managing control or public administrative control. Always apply
(a) the assessment of data on operations carried out, contained in established information systems, in specified financial, statistical and other statements, reports and reports;
(b) comparison of these data with approved public revenue and public expenditure;
(c) analysis of the results achieved in relation to the performance of the tasks and approved projects and objectives of the public authority and the need for its management for a further period.
The evaluation procedures shall use the factual, time and financial data obtained on the management of the public authority in the provision of the tasks and approved projects and objectives for coordination and direction.
(a) its activities in the next period, for example in cases where there is a need for that authority to make unsecured claims on public expenditure, which must be ensured, in particular, by the more economical implementation of other tasks or by delaying or limiting any other, less urgent task;
(b) preparation and execution of operations in order to achieve an optimal relationship between the economy, effectiveness and effectiveness of such operations and the costs of activities carried out to implement them;
(c) financial management and controls
1. organising management executive structures to carry out the tasks set out in order to achieve greater economy, efficiency and efficiency of the public administration;
2. the management of public funds, such as in connection with the provision of public financial support or in the use of goods, property rights and other property values of the public authority, including ensuring that they are maintained and protected from unauthorised interference;
3. the adoption of systemic measures aimed at preventing and detecting in a timely manner incorrect operations and their causes [§ 5 (e) of the Act].
Revision procedures
(1) Revision procedures shall be applied in subsequent public administrative checks and, mutatis mutandis, in subsequent management checks on the correctness of the operations selected. They shall include actions to verify, examine and evaluate all data in established registers and automated information systems of a public authority or the recipient of public financial support whose activities or the fulfilment of the purpose and conditions of use of such support are controlled.
(2) When collecting data for a sample of selected operations, non-statistical or statistical selection methods shall be used from the set of data on all underlying transactions within the time interval in which the accuracy of those operations is to be examined, examined and evaluated.
(3) The revision procedures will examine and evaluate the facts relevant to the management of public funds in the provision of the tasks and approved intentions and objectives of the public authority (Section 11 (4) of the Act).
The subsequent public administrative control of the adequacy and effectiveness of the financial control systems set up by the public authorities (Section 11 (5) of the Act) shall be ensured by revision procedures, usually supplemented by evaluation procedures. The review procedures for examining the selected sample of operations shall be used for the application of these control procedures.
(1) In determining the specific objectives and organisation of the operations in the review procedures for the identification of the facts subject to public administrative control of the person checked on the spot, information on:
(a) the nature of the public administration tasks performed by the controlled person;
(b) sources of financing for this activity;
(c) the legislation governing this activity;
(d) the risks associated with the performance of critical tasks in the provision of approved plans, programmes, projects or other decisions on the management of public funds by a controlled person, the adverse consequences of which may be seen in particular in:
1. infringement of a public procurement law or measures taken within the limits of that legislation;
2. failure to establish criteria to ensure the efficient, efficient and efficient exercise of public administration or non-compliance with those criteria;
3. the lack of functioning of the controlled person's system to identify the risks related to that person's activities and to take insufficient measures to eliminate or mitigate them;
4. lack of effectiveness of information systems to ensure timely coordination and guidance, such as in the preparation and implementation of operations, changes in economic, legal, operational and other conditions, the emergence of serious deficiencies in activity and the fulfilment of information obligations.
(2) In accordance with the approved focus of public administrative control on the subject of the on-the-spot check, the revision procedures should ensure:
(a) gathering and evaluating information relevant to the fulfilment of the specific objectives of this control;
(b) documentation of the inspection findings, including the acquisition of extracts or copies of documents of the person checked or other supporting documents, confirming those findings;
(c) drawing up a report on the monitoring findings;
(d) familiarisation of the person checked with the content of the protocol referred to in (c), including, where appropriate, the objection procedure under the special legislature7).
(3) The revision procedures shall also ensure a follow-up check on the implementation of the measures taken to remedy the deficiencies identified.
Audit procedures
Audit procedures shall include systematically organised internal audit activities for the independent and objective examination and evaluation of operations and the internal control system of the public authority.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | 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 | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.07.2004 |
|---|---|
| Effective from | 01.08.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0