Act of the Czech National Council No. 61 / 1992 Coll.
Act of the Czech National Council on the Supreme Audit Office of the Czech Republic
Valid
Effective from 01.03.1992
61
THE LAW
Czech National Council
of 22 January 1992
on the Supreme Audit Office of the Czech Republic
The Czech National Council decided on this law:
INTRODUCTORY PROVISIONS
This law provides for:
(a) the status, scope and organisation of the Supreme Audit Office of the Czech Republic (the Supreme Audit Office),
(b) the authorisations and obligations of the Supreme Audit Office, the obligations and rights of the bodies checked.
STABILITY AND SCOPE OF THE HIGHEST CONTROL AUTHORITY
The Supreme Audit Office, as an independent supervisory body, is only governed by law in its activities.
The Supreme Audit Office shall check:
(a) the creation and use of the national budget of the Czech Republic,
(b) the State Final Account of the Czech Republic,
(c) the management and management of the financial and material resources of the Czech Republic and their resources, including debts and the management of its loans, claims and property rights;
(d) compliance with the obligations and rights arising from generally binding legislation or obligations imposed on them in so far as they govern financial economic relations;
(e) the performance of the public administration.
The Supreme Audit Office processes an opinion on the state's final account of the Czech Republic.
The control of the Supreme Audit Office under § 3 of this Act applies to:
(a) government, government authorities and other bodies of the Czech Republic with the exception of the Czech National Council;
(b) state enterprises, budgetary and contribution organisations of the Czech Republic,
(c) legal and natural persons, provided they manage subsidies or other funds from the state budget of the Czech Republic, including funds managed by the authorities of the Czech Republic,
(d) legal persons having the ownership or financial participation of the State;
(e) legal persons established by law,
(f) other legal persons, if the law so provides.
When checking the Supreme Audit Office, it shall examine whether the operations checked comply with generally binding legislation, examine their substantive and formal correctness and assess whether they are effective and economical.
The Supreme Audit Office shall draw up an opinion on proposals for generally binding legislation relating to the budgetary management, accounting, state statistics and the performance of the control, surveillance and inspection activities on request of the processor of the draft within the time limit required by the processor but not less than one month.
ORGANISATION OF THE HIGHEST CONTROL AUTHORITY
(1) The powers of the Supreme Audit Office are exercised by its governing bodies and by the staff involved in the control and other experts involved in the exercise of the control (the "control staff").
(2) The managing authorities of the Supreme Audit Office are:
(a) the President of the Supreme Audit Office ("the President"),
(b) Vice-President of the Supreme Audit Office ("Vice-President"),
(c) the Presidium Board of the Supreme Audit Office (hereinafter referred to as the Council),
(d) members of the Council.
(1) The Supreme Audit Office shall be managed by the President. The President is represented by the Vice President.
(2) The term of office of the President and Vice-President shall be seven years.
(1) The President is elected and dismissed by the Czech National Council.
(2) The President may be re-elected for a maximum of two consecutive terms of office.
(1) The Vice-President is elected and dismissed by the Czech National Council on a proposal from the President.
(2) The Vice-President may be re-elected for a maximum of two consecutive terms of office.
A Czech and Slovak Federal Republic citizen may be elected President or Vice-President who
(a) it is capable of legal action, it is impeccable if its experience and moral characteristics give a guarantee that it will hold this function properly;
(b) reach the age of at least 35 years;
(c) has a full university education.
(1) The functions of President and Vice-President are incompatible with those of the legislature, with those of the public authorities and of the municipal authorities and with those of the political parties or political movements.
(2) The President and the Vice-President may no longer hold any other paid office or engage in other gainful activities with the exception of the management of their own assets and of the activities of scientific, educational, literary, publicistic and artistic, provided that such activity does not undermine the dignity of such persons or threaten the confidence in the independence and impartiality of the Supreme Audit Office.
(1) The duties of President and Vice-President shall end:
(a) the expiry of the term of office;
(b) resignation;
(c) withdrawal from office;
(d) waiving or restricting legal capacity;
(e) deaths.
(2) The Czech National Council will remove the President or Vice-President from his post:
(a) if the conditions for the performance of the duties set out in Sections 12 and 13 of this Act cease to exist,
(b) where he has been convicted of a criminal offence by force;
(c) if he does not perform his duties for more than six months;
(d) if they do not fulfil the obligations laid down by this law.
(3) The President or Vice-President may be temporarily suspended if criminal proceedings have been brought against him or the circumstances for which he may be dismissed.
(1) The Council is composed of the President, the Vice-President and seven members.
(2) The members of the Council are elected and dismissed by the Czech National Council on a proposal from the President.
Paragraphs 12, 13 and 14 (1) (b) to (e) of this Law shall apply mutatis mutandis to the terms of the election of a member of the Council and the termination of membership of the Council.
The Council shall discuss and approve:
(a) an opinion on the State Final Account of the Czech Republic and its related findings;
(b) draft basic guidelines for the control activities of the Supreme Audit Office for the year in question;
(c) a summary annual report on the control activities of the Supreme Audit Office;
(d) the control findings to be given by the President.
Control officers shall:
(a) fulfil the conditions set out in Section 12 (a) of this Act;
(b) be at least 30 years of age.
The Supreme Audit Office may involve external staff on a contractual basis in its control activities.
The seat, activity and organisation of the Supreme Audit Office, in particular the way in which the Council has acted, the examination of findings and the negotiation of bias, shall be governed by the Statute approved by the Czech National Council.
CERTIFICATE AND OBLIGATIONS OF THE HIGHEST CHECKING AUTHORITY, OBLIGATIONS AND RIGHTS OF THE CHECKED AUTHORITIES
(1) The President submits to the Czech National Council
(a) an opinion on the State Final Account of the Czech Republic,
(b) a summary report on the control activities for the previous year.
(2) The President shall submit to the competent authority of the Czech National Council:
(a) reports on the results of the inspection activity (findings of inspection) to be submitted with the competent authority of the Czech National Council;
(b) the opinions of the Supreme Audit Office on proposals for generally binding legislation referred to in Section 7 of this Act if the Czech National Council so requests;
(c) to discuss the basic guidelines for the control activities of the Supreme Audit Office for the year in question.
(1) Control officers are required to:
(a) notify, at the latest at the start of the inspection, the audited authorities, the legal and natural persons referred to in Article 5 of this Law (hereinafter referred to as the "controlled bodies") and, as the case may be, the subject matter and purpose of the inspection, as the case may be, and prove by written authority,
(b) proceed in such a way as to establish the facts of the case during the examination;
(c) to examine the rights and the rights of the protected interests of the bodies and their staff,
(d) to obtain a control finding, including in particular a precise description of the facts found, documented and their assessment, with a nominal indication of the deficiencies, including the indication of provisions of generally binding legislation and measures issued on their basis which have been infringed;
(e) discuss the results of the inspection with the audited bodies;
(f) allow controlled entities to raise objections to the truthfulness, completeness or evidence of the findings of checks discussed in accordance with point (e) within five days of the examination of the results of the check, provided that the inspector does not set a longer time limit, and to examine these objections and to communicate the results in writing to the controlled bodies.
(2) The Supreme Audit Office shall transmit the findings to the controlled bodies.
The President, the Vice-President, the members of the Council and the staff of the Supreme Audit Office shall be required to remain silent about the facts which they learn in their activities and which constitute national, economic and professional secrets and the facts which may be affected by third parties. This obligation to remain silent shall continue after termination of office or employment. The President shall decide on the waiver; if the President is to be discharged, the Czech National Council shall decide.
Controlled bodies and their staff shall be required to establish the conditions for carrying out the inspection, as required by the Supreme Audit Office and its staff,
(a) to allow entry into premises and land where they are related to the subject-matter of the inspection;
(b) provide the material and technical security necessary for the performance of the inspection;
(c) to ensure the necessary synergy between their personnel, the participation of which is necessary in the inspection;
(d) submit accounting documents and other documents within the specified time limits without distinction to the extent of their classification, provide information and provide data on the storage media of computer devices related to the controlled facts;
(e) refrain from any action which might undermine the purpose of the check;
(f) submit a written report within the time limit laid down on the measures to be taken to remedy the deficiencies identified and on the results of their implementation.
(1) Checks may not be carried out by control officers who may be in doubt about their relationship with the subject matter of the check or their relationship with the controlled bodies and their personnel.
(2) Where the inspected body raises an objection to the bias of the inspector, it may, pending a decision on its justification, only act which cannot be delayed in the course of the inspection.
(3) The President or an authorised member of the Council shall decide on objections of bias without undue delay.
(4) The general rules on administrative procedures shall not apply to proceedings concerning such objections; no appeal may be lodged against a decision on bias.
(1) The Supreme Audit Office may:
(a) workers of controlled bodies who make it difficult for the Supreme Audit Office and its audit staff to exercise control by not creating, within a reasonable time, the necessary conditions for the exercise of control or by not providing, on request, the necessary synergies under Article 24 of this Law, an order-by-order fine of up to 50 000 CZK;
(b) to controlled entities which do not submit written reports pursuant to Article 24 (f) of this Act within the prescribed time limit, impose a fine of up to CZK 500 000.
(2) The order of order may also be imposed repeatedly if such an obligation has not been fulfilled within a new time limit. rules on administrative procedures apply to such proceedings.
(3) The total of the fine imposed pursuant to paragraph 2 may not exceed CZK 200 000.
(4) The supervisory officer authorised by the President shall decide on the imposition of the fine. Decomposition against the imposition of a fine shall be decided by the President; in making that decision, the Supreme Audit Office shall act as the central authority of the State administration.
(5) Order fines and fines are the income of the state budget of the Czech Republic.
COMMON PROVISIONS
The damage caused to controlled entities by the inspection staff and the activities of the Supreme Audit Office shall be borne by the State.
The President has the right to attend meetings of the Czech National Council and of all its bodies and meetings of the Government of the Czech Republic; If he asks for a word, he will be granted.
Where several control bodies carry out control activities at the same time with the same controlled body, those authorities shall cooperate with each other and proceed in such a way as to preserve as far as possible the rights and legitimate interests of the controlled bodies.
The government, the government and other authorities of the Czech Republic are required to provide, upon request by the Supreme Audit Office, an explanation relating to the facts ascertained during the inspection.
FINAL PROVISIONS
This Act shall take effect on 1 March 1992.
Burešová v. r.
Pithart v. r.
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Regulation Information
| Citation | Act of the Czech National Council No. 61 / 1992 Coll., on the Supreme Audit Office of the Czech Republic |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.02.1992 |
|---|---|
| Effective from | 01.03.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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