Decree of the Ministry of Finance No. 64 / 2002 Coll.
Decree of the Ministry of Finance implementing Act No. 320 / 2001 Coll., on Financial Control in Public Administration and on the amendment of certain laws (Act on Financial Control)
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Effective from 01.03.2002
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01.03.2002
26.02.2002
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64
DECLARATION
Ministry of Finance
of 11 February 2002
implementing Act No. 320 / 2001 Coll., on financial control in public administration and amending certain laws (Financial Control Act)
The Ministry of Finance provides pursuant to Section 33 of Act No. 320 / 2001 Coll., on Financial Control in Public Administration and on the amendment of certain laws (Financial Control Act), for the implementation of Sections 6 (4) and 22 (5) of this Act:
Subject matter and definition of certain terms
This decree provides
(a) details of the control methods and procedures;
(b) the structure and scope of the reports on the results of financial controls, the procedure and the dates for their submission.
For the purposes of this decree:
(a) the authorising officer of the operation, the head of the public authority or the staff member responsible for the management of the public authority, 1)
(b) by the administrator of the budget, the staff member of the organisation department responsible for the administration of the budget of the public authority or of another staff member responsible for that authority, 2)
(c) the chief accounting officer of the organisational department responsible for keeping the accounts of the public authority or of another staff responsible for that authority. 3)
Further details on control methods
The control methods are used for financial control to ensure the objectivity and completeness of the information on whether controlled persons, (4) the organisational services, managers and other staff of the public administration (5) meet the requirements targeted by the inspection.
(1) The method of comparison shall be used to determine whether the actual holding corresponds to that of the documents. The method shall provide the information necessary for the financial management of the audited persons, organisational bodies, managers and other staff of the public authority, as well as information on the findings of deviations from the required status or the possible risks of such deviations.
(2) The actual situation is compared with the data contained in
(a) records,
(b) accounting, financial and statistical statements;
(c) reports and reports;
(d) data stored in information systems;
(e) approved projects.
(1) The monitoring method shall determine whether the conditions and procedures for the economic, efficient and efficient exercise of the activity examined, for the provision of the programme or for the performance of executive, management and control functions are laid down in accordance with the intentions and objectives of the public authority and whether the audited persons, organisational departments, managers and other staff of the public authority comply with these conditions and procedures.
(2) The actual situation is established
(a) by observing the processes;
(b) measuring values.
(3) Information on the progress, timing and results of the monitoring shall be recorded in the relevant written, data and, where appropriate, visual or audio recording.
(1) The examination and verification method is used to determine whether the objectives and objectives set have been achieved in the preparation and implementation of the operations examined (6) only after their final settlement and accounting (7).
(2) The findings of the investigation are:
(a) compare with the objectives set;
(b) verify with the conditions and procedures laid down in the laws and measures adopted within the limits of those provisions.
(1) The method of control calculations is to verify the information contained in the records, accounting, financial and statistical statements, reports and reports or data stored in the information systems or in approved projects.
(2) The findings obtained by the control calculations are compared with the figures
(a) reported in the documents referred to in paragraph 1;
(b) provided for in the legislation and in the measures taken within the limits of those provisions;
(c) established by technical standards;
(d) contained in the contracts.
(1) The analysis method shall identify and evaluate the deviations of individual operations or sets of operations from the normal value framework, such as frequency, expenditure or time-scale, or the increased risk of irregularities in the management of public funds.
(2) The findings obtained from the analysis are compared with the data contained in
(a) records,
(b) accounting, financial and statistical statements;
(c) reports and reports;
(d) data stored in information systems;
(e) approved projects.
Any control method referred to in Sections 4 to 8, or any other control method, or a combination of several of these control methods, shall be used for financial control, provided that their use complies with the legislation. 8)
Principles for the application of control procedures
The control procedures shall be systematically organised actions which collect, classify, evaluate and document information for the purpose of its use in accordance with Article 3 on the basis of the control methods chosen.
(9) Interim public administrative control (10) and managerial control (11) provided by responsible management staff in the financial management of the activities of the public authority, approval procedures shall apply, 12) operational procedures, 13) revision procedures to verify the correctness of the operations selected (14) and evaluation procedures. 15) The control procedures of the senior management responsible shall include a systematic search for the risks associated with the provision of the activities to the extent that they have a defined scope and take adequate and effective measures to eliminate or mitigate them.
In public administrative checks carried out by staff authorised by the head of the supervisory authority (16) a combination of review and evaluation procedures shall apply to the specialised control activity, separated from the financial management of that authority.
In the internal audit17) special combinations of revision and evaluation procedures shall be applied, with emphasis on the use of the control method of analysis (audit procedure).
Approval procedures for prior control
(1) The approval procedures of the responsible heads of staff of public authorities shall be applied in the process of planning and preparing operations intended to carry out the tasks assigned to that authority resulting in public expenditure or other performance resulting from the commitment or entitlement of the public authority.
(2) The approval procedures referred to in paragraph 1 shall constitute a control activity prior to the legal act of the public authority giving rise to an undertaking or a claim to that authority, as well as an inspection activity prior to the execution of public expenditure or other transactions on the basis of an undertaking or claim made.
(3) The monitoring activity before the acceptance of an undertaking or the exercise of a claim by a public authority involves the examination of:
(a) the operations prepared, including the completeness of the supporting documents and its approval under the responsibility of the authorising officer of the operation;
(b) the documents transmitted by the authorising officer of the operation for the operation and its approval by the budget administrator.
(4) The control activity before public expenditure or other transactions to meet the obligations or claims of the public authority shall include:
(a) issuing a written order to execute public expenditure or other execution by the authorising officer of the operation and transmitting it to the administrator of the budget, including proof of commitment or entitlement to the public authority and supporting documents;
(b) the examination and approval of the written order issued, with the document and supporting documents referred to in (a), their relation to the implementation of the budget of the public authority under the responsibility of the budget administrator and their transmission to the chief accounting officer;
(c) the final examination and approval of the written order issued, including the completeness of the relevant supporting documents under the responsibility of the chief accounting officer.
(1) The authorising officer of the operation shall, in the performance of the prior management control, aim at the approval procedure to verify:
(a) the necessity of carrying out the planned operation in order to carry out the tasks assigned to the public authority;
(b) the veracity and completeness of the supporting documents for the operation to be prepared;
(c) compliance with economy criteria, 18) efficiency 19) and effectiveness, 20)
(d) compliance of the operation with the legislation;
(e) the risks which may arise during the course of the operation and the determination of any measures to eliminate or mitigate them.
(2) The authorising officer of the operation shall, by his signature, confirm the legitimacy, necessity and correctness of the operation (6).
(1) The pre-management procedure provided for under the responsibility of the budget administrator is followed by the authorisation procedure provided for under the responsibility of the authorising officer of the operation.
(2) The administrator of the budget, when carrying out a preliminary management check on the operation under preparation, will focus the approval procedure on compliance with:
(a) rules laid down by specific legislation, 21)
(b) the extent of authorisation of the authorising officer of the operation and the comparison of his signature with the signature pattern;
(c) budget lines;
(d) the budget approved and, where appropriate, adjusted, its breakdown and binding indicators for the relevant budget heading;
(e) the consistency of the operation with approved programmes, projects or other decisions on the management of public funds.
(3) The preliminary management control provided under the responsibility of the administrator of the budget shall also be the subject of an assessment of the financial impact of the operation on the resources applicable in the relevant budget period and, where appropriate, the need to secure resources for the subsequent budget period.
(4) The administrator of the budget shall confirm by his signature that he has ensured the verification and approved the operation under preparation.
(5) If the budget administrator finds deficiencies in the forthcoming operation, it shall suspend it and inform the authorising officer of the operation in writing. The notification shall include the reasons for its suspension or, where appropriate, other documents of the budget administrator authorising its opinion.
(6) The operation cannot be carried out without the correction of the deficiencies referred to in paragraph 5. Where, for an 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 this Regulation, he shall state them in writing.
(1) The approval procedure for prior management control under the responsibility of the chief accounting officer follows the approval procedure under the responsibility of the budget administrator.
(2) The chief accounting officer shall receive from the budget administrator proof of the commitment or entitlement of the public authority for the purposes of the preliminary management control of public expenditure or other implementation, verified and approved under the responsibility of the budget administrator to be carried out in the operation.
(3) When carrying out a preliminary check on a written order issued, the main accounting clearance procedure shall aim at the examination of:
(a) the completeness and formalities of the supporting documents submitted for the purpose of meeting the requirements laid down in specific legislation, 22)
(b) the extent of the authorisation of the authorising officer of the operation and of the budget administrator and the comparison of their signatures with the signatures.
(4) The chief accounting officer shall confirm his signature on the written order for the examination of the operation under consideration and transmit the order for implementation.
(5) If it finds the main accounting deficiencies in the documents referred to in paragraph 3, it shall suspend the operation and inform the authorising officer of the operation in writing. Such notification shall include the reasons for the suspension or, where appropriate, other documents of the Chief Accounting Officer authorising his opinion.
(6) Public expenditure or other performance cannot be effected without the correction of the deficiencies referred to in paragraph 5.
Operational, review and evaluation procedures for ongoing and subsequent management control
(1) Operational and review procedures shall be used to carry out interim and ex post management checks on operations to ensure that the operations selected are correct, and evaluation procedures shall be applied.
(2) The operational procedures shall ensure that the operation is conducted in accordance with the laws, regulations and measures of the public authorities adopted within the limits of the rules, from the transmission of supporting documents to the implementation of the main accounting officer until its final settlement. In order to minimise potential risks, the activities in carrying out the operations shall be separated from those in the accounting records.
(3) Operational procedures shall be applied in the framework of the ongoing management control of the underlying transactions:
(a) the provision of free circulation, including the verification of the requirements for the protection of property against unauthorised interference;
(b) the handling of cash and prices, including records, inventories, solutions and settlement of differences, requirements for the protection and security of property in handling, transfer and storage;
(c) verification of compliance of the supply and receipt of goods or services provided and received, or other transactions with evidence of commitments or claims by a public authority and records contained in the relevant register;
(d) handling complaints,
(e) the fulfilment of obligations;
(f) the management of claims, including recovery;
(g) the examination of the state, movement and use of stocks, including their registration, completeness and evidence of the relevant records thereof, in the course of the inventory and in order to ensure their protection in accordance with the laws, regulations and measures adopted within the limits of those rules;
(h) examination of the status, use, maintenance, disposal and disposal of the property, including its registration, completeness and evidence of its records, inventory, resolution and settlement of differences, ensuring conditions for the use, storage and protection of the property in accordance with the laws and measures adopted within the limits of those rules;
(i) the processing of wages and salaries, including the tax agenda, the social and health insurance agenda and their records;
(j) recording the underlying transactions in the accounts;
(k) the implementation of the measures taken to remedy the deficiencies identified, in particular the implementation of such measures aimed at detecting and preventing, in a timely manner, the implementation of inefficient, inefficient and inefficient operations or operations contrary to law.
(4) Revision and evaluation procedures complement operational procedures by ensuring:
(a) the evaluation of the information contained in the relevant records or data stored in the information systems required for the preparation of periodic reports, reports and reports during the accounting year, on the basis of the requirements laid down in specific legislation23) or the instructions of the management body;
(b) the comparison of the information referred to in (a) with the budget in force, its breakdown and binding indicators, the assessment of the results achieved in relation to the tasks performed and the adoption of any measures for the further activity of the public authority.
(5) The detailed rules for the control procedures referred to in paragraphs 1 to 4 contain internal rules issued by the public authority.
Audit procedures
(1) The Head of the Internal Audit Service sets out the principles for the application of audit procedures to the extent of his responsibility for the independent and objective activities of the Internal Audit Service. 24) The procedures shall include systematically organised actions to analyse, evaluate and compare operations carried out under the internal operational and financial management of the public authority.
(a) the requirements laid down by the laws, regulations or measures of public authorities adopted within the limits of those provisions;
(b) information in the records, accounting, financial and statistical statements, reports and reports or data stored in the information systems.
(2) The audit procedures shall also include the examination and evaluation of whether responsible management staff carry out management controls and seek the risks associated with the provision of activities within their scope and whether they take adequate and effective measures to eliminate or mitigate them.
(1) On the basis of the annual internal audit plan, the persons responsible for carrying out the individual audit ("internal auditors') shall draw up its programme.
(2) In the operational classification of audit performance (25), in cases where there is a suspicion of a potential occurrence of unforeseeable risks which could adversely affect the activities of the public authority, or where such risks are immediately identified, internal auditors referred to in paragraph 1 shall proceed mutatis mutandis.
(3) When drawing up the audit programme, internal auditors shall focus on:
(a) the objectives of the public authority's activities, including ensuring the protection of public funds (26), and the systems by which those activities are managed and controlled;
(b) checking the effectiveness of the internal management and control system;
(c) an assessment of the risks associated with the activity under examination, of the resources, means and procedures to eliminate or mitigate them and to manage those risks in the performance of the tasks assigned to the public authority;
(d) improvement of the risk management system in the activity of the public authority and the relevant control system.
(4) The results and recommendations resulting from the audit carried out are evidenced by internal auditors by analyses and evaluations.
(5) Internal auditors shall develop an audit programme in the audit procedures for the collection, analysis, evaluation and recording of the information which is the subject of this audit.
(6) The Head of the Internal Audit Service shall approve the audit programme prior to its commencement and any changes to the audit programme without delay during its execution.
(7) Special attention shall be paid to internal auditors and audit procedures when developing the audit programme to verify and evaluate whether:
(a) there are no offences or offences related to the performance of the public administration in the audited activity of the public administration;
(b) in the internal operational and financial management of a public authority, an adequate system of prevention of the conduct referred to in (a) and a system for collecting and evaluating information on their occurrence is in place;
(c) appropriate and effective measures have been taken in the event of the occurrence of the negotiations referred to in (a).
(8) The Head of the Internal Audit Service shall be responsible for the proper conduct of the audit and the timely transmission of its results, conclusions and recommendations. 27) In the event of a finding of facts suggesting the commission of a criminal offence or an offence, the Head of the Internal Audit Service shall inform the Head of Public Administration in writing without undue delay, while ensuring that the relevant documents are provided.
(9) A written report shall be made on the audit carried out. If there is a breach of the principle of functional independence in the preparation or conduct of an audit, the report shall state this fact and its impact on that audit.
(10) Before transmitting the report referred to in paragraph 9 to the management body of the public administration, the head of the internal audit service shall ensure that findings from the audit carried out are discussed and the recommendations proposed with the relevant responsible manager.
(11) The Head of the Internal Audit Service shall establish a system to verify the measures taken to address identified deficiencies, including internal audit recommendations. It also lays down principles to ensure archiving of comprehensive documents from audits carried out. Documents have been archived for 10 years.
(1) The audit procedures also examine the selected operations. When selecting a sample of operations, account shall be taken of:
(a) the need to examine operations taking into account possible risks arising, in particular, in their preparation, settlement, settlement or inventory of public funds;
(b) the importance of each operation or set of related operations for the fulfilment of the approved objectives and objectives of the public authority.
(2) The specific objective of the examination and evaluation of the veracity of the sample of operations selected pursuant to paragraph 1 shall be to establish whether the information contained in the records, accounting, financial and statistical statements, reports and reports or data stored in the information systems is sufficient for an objective conclusion on:
(a) compliance of selected operations with legislation;
(b) compliance with the criteria for the economy, efficiency and effectiveness of these operations;
(c) the use of public funds in accordance with the tasks assigned to the public authority;
(d) ensuring the protection of public funds against risks, irregularities or other deficiencies, in particular caused by infringements of legislation, inefficient, inefficient and inefficient treatment of such funds or criminal activities;
(e) the performance of public resources;
(f) the accuracy, completeness and evidence of the information obtained and its consistency with the information contained in the records, accounting, financial and statistical statements, reports and reports or data stored in the information systems;
(g) timely and accurate implementation of records of operations carried out in established registers and automated information systems. 28)
(3) The sample is selected from all operations within the selected time interval in which the operation is checked.
Control procedures for public administrative control
(1) In the case of preliminary public administrative checks and interim public administrative checks provided by the competent control authorities responsible for the State budget, the National Fund, the chapters of the State budget and the budgets of the local authorities through the mandated heads of staff, the control procedures referred to in paragraphs 14 to 18 shall apply mutatis mutandis.
(2) The staff director's mandate, as referred to in paragraph 1, shall, where necessary, provide the documents for decision-making in the management of operations by carrying out preliminary public administrative checks or interim public administrative checks on an on-the-spot check of the person checked in accordance with the procedural rules laid down. 29)
(1) Public administrative control, which is generally the subject of the examination and evaluation of the adequacy and effectiveness of the financial control system for the persons checked or the examination of the facts relevant for the execution of public expenditure, including public financial support after their use by the persons checked, shall be provided by the control authorities through the persons referred to in Section 12.
(2) The persons referred to in paragraph 1 shall apply the control procedures which are organised at the stage of preparation, planning, carrying out the control and carrying out the results thereof.
The control procedure for the preparation of public administrative checks shall include the collection and preliminary evaluation of information relating to:
(a) the identification of the person checked;
(b) the internal management and control system for the person checked;
(c) sources of funding for the person checked;
(d) the legislation governing the activities of the controlled person, its contractual relations, the information contained in the records, accounting, financial and statistical statements, reports and reports or data stored in information systems and expert experts directly related to the subject of public administrative control, the comparison of that information with information on the management of other controlled persons with a comparable object and scope of activity;
(e) the results of the analysis and evaluation of the risks associated with the activities of the person checked and the proposal for specific objectives of public administrative control;
(f) the establishment of a framework timetable and an estimate of the staffing of public administrative control including, where appropriate, the involvement of invited persons.
The control procedure for planning public administrative checks shall include:
(a) processing of its programme on the basis of an evaluation of the information collected at the preparation stage;
(b) the selection of topics and the design of the timing, personnel, material and technical security of its performance;
(c) the selection of control methods and their incorporation in the review and evaluation procedures according to its subject matter;
(d) the approval of the on-the-spot public administrative inspection programme, including the issue of a mandate for persons intended to carry out it.
Control procedures in the exercise of public administrative control on the spot shall include:
(a) the organisational arrangements for its on-the-spot performance in conjunction with the person checked;
(b) the implementation of the control procedures under the approved programme, including the registration of documents;
(c) the collection and evaluation of evidence of derogations in the performance of the duties of the person checked;
(d) the processing of the relevant documentation, in particular extracts and copies of documents, for the purposes of the acquisition of a protocol from a public administrative control carried out;
(e) the acquisition of a protocol from a public administrative control carried out;
(f) familiarisation of the person checked with the content of the Protocol, including any opposition proceedings, 30)
(g) monitoring and, where appropriate, examining measures to remedy the deficiencies identified.
The procedures for handling the results of the public administrative checks carried out shall include the operations of:
(a) submission of information to the Ministry of Finance on serious findings, 31)
(b) the transmission of findings of infringement under special legislation32 to the competent authorities which take corrective action within their jurisdiction;
(c) mutual exchange of information relevant to the direction of financial control;
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 64 / 2002 Coll., implementing Act No. 320 / 2001 Coll., on financial control in public administration and amending certain laws (Act on Financial Control) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.02.2002 |
|---|---|
| Effective from | 01.03.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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