Act No. 86 / 1952 Coll.
Law on the Audit and Review Administration of the Ministry of Finance
Valid
Effective from 01.01.1953
86.
Law
of 11 December 1952
on the control and review of the Ministry of Finance.
The National Assembly of the Czechoslovak Republic decided on the following Act:
In order to consolidate financial and budgetary discipline and to deepen the control of the implementation of the state budget, the review service of the financial administration, carried out by the authorities of the Ministry of Finance, the delegation of finance and the regional national committees, shall be reorganised in a centralised control and review service. This service is performed by the Ministry of Finance's control and review administration.
(1) It is for the supervisory and review authorities to control:
(a) whether and both budgetary and economic organisations, as well as other establishments and organisations, comply with the provisions of the budget laws and regulations issued for their implementation, fulfil their obligations to the state budget and to the budgets of the national committees and ensure full use of revenue resources, income continuity and efficient and economical issuance of both budgetary and own funds and other economic resources;
(b) how the financial authorities, banks, public savings banks and the State Insurance Company perform their tasks;
(c) where wage and salary rules and wage fund rules are complied with and where staff stocks are not exceeded;
(d) how the principal (s) of the accounting officer performs the function of state control authority, in particular how they ensure that documentary revisions of the economic and financial activities of the subordinate entities are carried out;
(e) whether and how internal financial controls on state bodies, organisations and establishments are carried out by them.
(2) In carrying out their tasks, the supervisory and review authorities are obliged to rely on the widest initiative of the workers.
(1) In order to ensure the tasks of the supervisory and review management, its authorities are entitled to:
(a) carry out documentary revisions and inspections of economic resources for all organisations and establishments;
(b) to enter all rooms, facilities and premises, if required by proper financial control;
(c) require the submission of budgets, plans and their schedules, of all documents of national economic records, and of any other records, documents, letters, documents and documents, and on-the-spot verification of such material;
(d) request the submission of protocols and other material for inspections and revisions carried out;
(e) require explanations, testimonies and expert or other expertise;
(f) require banks and public savings banks to provide information on financial operations relating to controlled organisation or establishment, on the status and movement of funds in their accounts, on the amount and use of loans granted and on their overall financial situation;
(g) take into custody or otherwise secure the material tested if there is a risk of loss or introduction.
(2) All organisations, establishments and individuals are required to support effectively the supervisory and review authorities, to provide them with the most rapid written and oral information and to ensure that they can carry out financial control on the spot.
(1) The system of control and review management consists of the Ministry of Finance's control and review administration, the main auditor for Slovakia and the local supervisory and review authorities.
(2) The local authorities are:
(a) major inspectors at regional national committees;
(b) Head of the National Regional Committees.
(1) Ministry of Finance Control and Review Administration
(a) manage and supervise the activities of their supervisory authorities throughout the country;
(b) checks that and both ministries, other central offices, mandates, regional national committees, banks, state savings banks, state insurance companies and their subordinate organisations and establishments comply with the provisions of the budgetary laws and regulations issued for their implementation, fulfil their obligations to the State budget and to the budgets of the national committees and ensure that revenue resources are used in full, income flow and the efficient and economical issue of budgetary and own funds and other economic resources;
(c) perform the other tasks referred to in Article 2 on the territory of the whole State.
(2) Main editor for Slovakia
(a) manage the activities of the main and leading inspectors in Slovakia;
(b) checks that and how the delegates, the Regional National Committees in Slovakia and their subordinate organisations and establishments comply with the provisions of the budgetary laws and regulations issued for their implementation, fulfil their obligations to the State budget and to the budgets of the National Committees and ensure the full use of income resources, the continuity of income and the efficient and economical issue of budgetary and own funds and other economic resources;
(c) carry out the other tasks of the supervisory and review management referred to in Article 2 in Slovakia.
(3) Head of the Regional National Committee
(a) manage and supervise the activities of senior auditors;
(b) checks that, and both district and local national committees and reports (departments) of the Regional National Committee, as well as the organisations and facilities subordinate to the National Committees, comply with the provisions of the budgetary laws and regulations issued for their implementation, fulfil their obligations to the State budget and to the budgets of the National Committees and ensure that revenue is used in full and that revenue is revenue-efficient and that budgetary and own funds and other economic resources are spent effectively and economically;
(c) control the performance of its tasks by the financial authorities in the district of the Regional National Committee;
(d) checks that wage and salary and wage fund rules are complied with and that staff stocks are not exceeded;
(e) checks how the principal (s) of the accounting officer performs the function of state control authority, in particular how they ensure that documentary revisions of the economic and financial activities of the subordinate entities are carried out;
(f) checks whether and how internal financial controls of the national authorities in the district of the Regional National Committee and internal financial controls of the organisations and facilities subordinate to the National Committees perform their tasks.
(4) Head of the National Regional Committee
(a) check that and how the local national committees and reports (departments) of the District National Committee, as well as the arrangements and facilities subordinate to the district and local national committees, comply with the provisions of the budget laws and regulations issued for their implementation, fulfil their obligations to the State budget and to the budgets of the National Committees and ensure that revenue is used in full, income flow and the efficient and economical issue of budgetary and own funds and other economic resources;
(b) monitor the performance of its tasks by the financial authorities in the district of the national committee;
(c) checks whether wage and salary regulations and wage fund rules are complied with and if staff stocks are not exceeded;
(d) checks how the principal (s) accounting officer performs the function of state control authority, in particular how they carry out documentary revisions to the economic and financial activities of subordinate entities;
(e) checks whether and how internal financial control of the State authorities in the district of the District National Committee and internal financial control of the organisations and facilities subordinate to the District and Local National Committees perform their tasks.
(5) The head of the supervisory and review management may delegate the powers referred to in paragraph 1 (b) and (c) to the main auditor for Slovakia or to the local supervisory and review authorities.
(1) The audit and review authorities shall draw up a report on the outcome of the financial control, the content of which shall be discussed with the responsible representatives of the audited organisation or establishment upon completion of the check.
(2) The results of the financial checks carried out in the ministries, other central offices, mandates and the Regional National Committees are presented by the head of the Ministry of Finance's control and review administration; submit the results of other financial controls to it in accordance with its instructions.
(3) The main auditor for Slovakia is discussing the results of the financial control with the financial officer.
(4) The results of the financial checks on the organisations and facilities subordinate to the national committees are also discussed by the supervisory and review authorities with the financial reports of these national committees.
(1) If it is found, when carrying out financial control, that damage has been caused to the State, the Head of Control and Review Administration shall immediately notify the Ministry of State Control.
(2) If a suspected criminal offence or offence arises in the conduct of financial control, the Head of Control and Review shall immediately take measures to prosecute the guilty party and notify the Ministry of State Control.
(3) The obligations referred to in paragraphs 1 and 2 imposed on the head of the supervisory and review management shall apply mutatis mutandis to the main auditor for Slovakia and the principal and senior auditors who shall also report on the actions taken to the head of the control and review management.
The Ministry of Finance shall inform the relevant managers of any deficiencies identified during the inspection, of the notifications made pursuant to Article 7 (1), as well as of the measures implemented pursuant to Article 7 (2) and shall give them binding instructions on their removal.
(1) The Head of the Audit and Review Administration is appointed and dismissed by the Government on a proposal from the Minister for Finance.
(2) The Head of the Revisor for Slovakia is appointed and referred to the proposal of the delegate and after hearing the Head of the Audit and Revision Administration, the Minister for Finance.
(3) The main auditor for Slovakia and the main auditors are directly subordinate to the head of the control and review administration, leading the supervisor to the main auditors.
(4) The Ministry of Finance is the personal office of the staff of the supervisory and review administrations.
(5) In an agreement with the Ministry of the Interior to carry out financial control from the authorities, the Ministry of Finance will take over the required number of staff from the national committees.
(1) The tasks and activities of the supervisory and review administration and its bodies will be adapted in more detail by the Minister for Finance.
(2) The Minister of Finance is hereby authorised to designate the head of the inspectors as necessary for the circuits of the different regional national committees.
All provisions on matters governed by this Act, in particular Act No. 186 / 1948 Coll., on the Revision Service of Financial Administration, are hereby repealed.
This Act shall take effect on 1 January 1953; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 86 / 1952 Coll., on Audit and Revision Administration of the Ministry of Finance |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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