Publication at Faculty of Law |
2016
Abstract
Control of financial management of local government units is mainly a matter for authorities of municipalities or regions. In addition, there is a control of tax authorities under the Financial Control Act and for the purpose of preparing of the state final account there is yet a review of financial management of these units usually by auditor.
The new Act on the Management and Control of Public Finances (working title) should replace in particular the Financial Control Act, abolish the Act on Reviewing of Financial Management of Local Government Units and expand the provisions of the audit.