Abstract
The activity of the parliament is connected to the adoption of laws, of which the state budget act, has a special status, since it is adopted annually. The possibility of compiling one’s own budget is given by the Constitution also to the local governments, which create their own plan for financing their needs in a given year by adopting the budget.
The rules for the management of public funds are regulated by separate acts and these rules should respect budgetary responsibility. In the Czech Republic, the legal regulation of budget management is contained in several acts, there is no general act that would regulate budget management, including budgetary responsibility at all levels of state administration, and which would elaborate and concretise the rules for individual areas of management.