Act of the Czech National Council No. 7 / 1969 Coll.
Act of the Czech National Council on the Supreme Audit Office of the Czech Socialist Republic
Valid
Effective from 01.02.1969
7
THE LAW
Czech National Council
of 24 January 1969
on the Supreme Audit Office of the Czech Socialist Republic
The Czech National Council decided on this law:
Establishment and competence of the Supreme Audit Office
(1) The Supreme Audit Office of the Czech Socialist Republic (hereinafter referred to as the Supreme Audit Office) is hereby established as the Supervisory Authority of the Czech National Council, which is responsible for its activities.
(2) The Supreme Audit Office is independent of the government and other executive bodies of the Czech Socialist Republic.
(1) The Supreme Audit Office exercises control within the control of the Czech National Council.
(2) It is for the Supreme Audit Office to check:
(a) the creation and use of the State budget of the Republic;
(b) the results of the budgetary management and the State Final Account of the Republic and submit an opinion on the Czech National Council's State Final Account;
c) Management of the tangible, financial and other funds of the Republic and their resources, including debts of the Czech Socialist Republic and the credit activities of the State, as well as management of special-purpose funds
(3) The Supreme Audit Office, as required by the Czech National Council, controls:
a) how the laws and measures of the Czech National Council and of the Federal Assembly are implemented, if their performance belongs to the authorities of the Czech Socialist Republic, and verifies their compliance with the needs of society;
(b) examine the level of complaint handling and citizens' initiatives and the relevant ones.
(4) In carrying out the audit activities, the Supreme Audit Office shall examine the legality, effectiveness and economy of the facts examined.
The control of the Supreme Audit Office shall not apply to decisions of and proceedings before courts, prosecutors, state notaries and economic arbitrage authorities.
(1) The Supreme Audit Office shall comment on proposals for generally binding legislation issued by the Central Government of the Republic and governing the budgetary management, accounting and control activities.
(2) Supreme Audit Office:
(a) publish an opinion on the Republic's national final account;
(b) provide research in the field of control;
(c) make available to other authorities its findings obtained from the control and research activities which serve to increase the level of methods, procedure and techniques in the exercise of control and to improve its organisation.
(3) The Supreme Audit Office is developing international contacts in the field of control in cooperation with the control body of the Federal Assembly.
Organisation of the Supreme Audit Office
(1) The Supreme Audit Office shall be managed and shall be the responsibility of the General Controller.
(2) The General Controller submits draft work plans to the Bureau of the Czech National Council.
(3) The General Controller submits the results of the audit work of the Supreme Audit Office to the Czech National Council.
(4) The General Controller has the right to attend meetings of the Czech National Council and of all its bodies and meetings of the Government of the Czech Socialist Republic; If he asks for a word, he will be granted.
(5) The General Controller is represented in his capacity as Deputy General Controller (hereinafter "Deputy") within the scope of his mandate and in the absence of the General Controller in full.
(1) The General Controller is elected by the Czech National Council for the duration of its term of office, which may also withdraw him from office.
(2) The Deputy Director will appoint the Bureau of the Czech National Council for the term of the term of office of the Czech National Council on a proposal from the General Controller, which may also remove him from office.
(3) The functions of the General Controller and Deputy Director are incompatible with the function of a member of the Government or Head of the Central Authority of the Czech Socialist Republic and the Czechoslovak Socialist Republic and with the function of judge and prosecutor.
(4) The General Controller and the Deputy Director take the following oath in the hands of the President of the Czech National Council: "I promise in my honour that I will perform my duties conscientiously, with the constitution and other laws of the Czechoslovak Socialist Republic and the Czech Socialist Republic and consistently defend the interests of the Republic and its citizens."
(5) The General Controller and Deputy shall remain in office after the end of the term of the Czech National Council until a new General Controller is elected and a new Deputy Director is appointed.
The amount of remuneration for the performance of the functions of the General Controller and Deputy Director shall be determined by the Bureau of the Czech National Council.
(1) The advisory body of the General Controller is the Board of Supervisors ("the Board"); its activities shall be managed by the general controller.
(2) The Council shall examine in particular the draft work plans of the Supreme Audit Office, the opinion of the Supreme Audit Office on the State Final Account of the Republic, the results of the most serious control actions and reports on the control activities of the Supreme Audit Office.
(3) The Council shall act by a majority of its members. If, in the matters referred to in paragraph 2, the General Controller does not agree with the opinion of the Council or if a majority of the votes are not reached in the deliberations of the Board, he shall inform the Czech National Council when submitting proposals, opinions or reports to the Supreme Audit Office.
The members of the Board shall be appointed from among the top experts of theory and practice by the Bureau of the Czech National Council, which may also remove them from office, on a proposal from the General Controller.
(1) A member of the Board may not be reduced to rights or to claims arising from an employment or similar relationship for the performance of his duties.
(2) An organisation with a member of the Board having a working or similar relationship shall be obliged to allow him to perform his duties and to provide him with the necessary leave of absence. Compensation for lost earnings and travel and other expenses shall be provided to members of the Board by the Supreme Audit Office; their level is governed by generally binding legislation.
Obligations and authorisations of the Supreme Audit Office and the responsibilities of the authorities and organisations towards it
The control officers of the Supreme Audit Office ("the control officers') shall:
(a) proceed with the inspection in accordance with the laws so that the findings of the inspection are true, complete and conclusive;
(b) discuss the results of the inspection findings with those responsible for the defects detected, request their explanations and examine their objections to the veracity, completeness or evidence of the findings;
(c) discuss the results of the monitoring findings with the heads of the bodies and organisations checked.
The General Controller, Deputy Director and Supervisors shall be entitled to carry out the duties necessary for the performance of the inspection or for the performance of any other task of the Supreme Audit Office, in particular to require that files, plans, accounting documents and other written evidence be presented to them within the prescribed time limits, to provide true and complete written and oral reports on certain facts and explanations of the causes of the defects detected.
(1) The audited bodies and other bodies, their officials and staff are obliged to create the necessary conditions for the Supreme Audit Office to carry out its activities and provide it with the necessary synergies (Section 12).
(2) The audited authorities and organisations are required to report in writing to the Supreme Audit Office within the prescribed time limit on the measures to be taken to remedy the deficiencies and their causes and the results of the measures implemented.
(3) The identified defects and their causes are required to be removed without delay by the authorities and organisations checked.
(4) Functionaries and managers of the bodies and organisations checked are required, upon request, to attend the Supreme Audit Office to discuss the results of the inspection.
If the identified defects and their causes are not remedied without delay, the Supreme Audit Office shall inform the relevant competent authority and the Czech National Council.
(1) Persons who make the work of the Supreme Audit Office difficult by not creating the necessary conditions for carrying out the inspection within the prescribed time limit, not providing the necessary synergies or submitting requested reports (§ 13 (1) and (2)) may impose an order-by-order fine of up to 1000 Kčs. The order fee may also be imposed again if such an obligation has not been fulfilled even within the new deadline. General rules on administrative procedures shall apply mutatis mutandis to proceedings.
(2) Order fines are paid to the state budget of the Republic.
Common provisions
The General Controller, the Deputy, the members of the Board and the staff of the Supreme Audit Office shall be obliged to keep the state, economic and professional secrets which they shall learn in their activities. This obligation to remain silent shall continue after the end of the term of office. The Director-General shall decide on the waiver; if this obligation is to be waived, the Bureau of the Czech National Council shall decide.
The Supreme Audit Office may use external experts in the performance of its inspection as well as require expert opinions. Within the scope of the mandate, external experts are authorised (Sections 12 and 13 (1)) and duties (Sections 11 and 16) as control officers.
The salary ratios of the staff of the Supreme Audit Office shall be governed by the rules applicable to the staff of the Central Government of the Republic. The wage system and the qualification conditions for workers shall be determined by the general controller.
Transitional and final provisions
(1) For the transfer of the rights and obligations of the Central Commission of People's Control from employment legal relations to the Supreme Audit Office, the principles issued by the Government of the Czechoslovak Socialist Republic pursuant to Section 10 of Act No. 170 / 1968 Coll., on certain measures related to the Federal Order of the State *) apply.
(2) The General Controller shall agree with the Chairman of the Central Commission of People's Control to transfer the administration of an adequate proportion of national assets and the relevant other rights and obligations of the Central Commission of Human Control to the Supreme Audit Office.
The Government of the Czech Socialist Republic sets out which authority of state administration will review the decision * *) of the People's Committee of the City of Prague, the People's Committee of the City of Brno and the People's Committee of the Regional National Committees on the imposition of order fines and reprimands with a fine, issued pursuant to § 22 and 24 of Act No. 70 / 1967 Coll., on popular control committees.
If the Act of the Czech National Council No. 1 / 1969 Coll., on the Rules of Procedure of the Czech National Council uses the designation "Chairman of the Supervisory Body of the Czech National Council," this means the general controller according to this Act.
This Act shall take effect on the day of its publication.
Dr Emperor v. r.
Ing.
*) Principles for the transition of rights and obligations from labour relations and for the procedure for the mobilisation and placement of central authority staff in the context of the federal state structure and the upcoming new management of the economic sphere, approved by Resolution No. 3 of 9 January 1969 of the Government of the Czechoslovak Socialist Republic.
* *) § 32 (1) of Act No. 70 / 1967 Coll., on People's Control Commissions and Part Four of Act No. 71 / 1967 Coll., on Administrative Procedure.
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Regulation Information
| Citation | Act of the Czech National Council No. 7 / 1969 Coll., on the Supreme Audit Office of the Czech Socialist Republic |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.02.1969 |
|---|---|
| Effective from | 01.02.1969 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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