Chief Controller

Elena Weissová

Legislative status of Chief Controller of municipality is defined in § 18 to 18 grams of Act no. 369/1990 Coll. on Municipalities, as amended.

One of the main pre-conditions for creating good conditions control activities is compliance with § 4, para. 3 point. e) of the Act, which provides the obligation to municipalities to shape an effective monitoring system and create appropriate organizational, financial, personnel and material conditions for its independent performance.

Function of Chief Controller is being set up in accordance with the Act. 369/1990 Coll. within the meaning of § 11 para. 4 point. j) the extent of working hours determined by the municipality.

Chief Controller is elected by the Village Committee as defined in § 18.

The Chief Controller is the employee of the municipality and may be subject to the rights and obligations of any senior employee under a special regulation.

The Chief Controller shall not conduct business, or other gainful employment and be a member of the management, control or supervisory bodies of legal entities who conduct business activity; control activities carried out independently and impartially in accordance with the basic rules of control activities, without the consent of the village council.

The Chief Controller cannot be:

  1. a member of the Village Council;

  2. Village Mayor;

  3. a member of a legal entity that was established or founded by the village;

  4. another village employee;

  5. under separate regulations;

Acts and activities the Deputy Mayor is authorized to perform as defined in § 18 Act. 369/1990 Coll.:

  • The Chief Controller holds the remaining city management position, controlling what results from the village's operations;

  • Auditing activities are centered on checking legality, efficiency, economics and effectiveness while managing the finances and disposing of the village's assets and property rights as well as property the village uses under special regulations;

  • Management of income; expenditures and the village's financial transactions;

  • Compliance with legal statutes, including village ordinances;

  • Checking how acts passed by the Village Council are being fulfilled;

  • Compliance with the village's internal regulations;

  • Checking how complaints and petitions are being handled and controlling other tasks set out in special laws;

  • Control activities are performed independently and without prejudice in accordance with cardinal rules on control activities that are set out in a special law and policies on control activities;

Subject to the Chief Controller 's control activities are:

  1. Village Hall;

  2. Government agencies and government subsidized organizations established by the village;

  3. Legal entities where the village has an equity interest; and other entities that have village assets at their disposal or have received assets from the village for their use, to the extent relating to that asset;

  4. Entities that receive special purpose subsidies or recoverable or non-recoverable financial assistance from the village budget, to the extent that they have such funds at their disposal;

The chief Controller in the performance of its activities shall follow the rules laid down by Law no. 502/2001 Coll. on financial control and internal audit. Further details on the rules for controlling activities may be incorporated by a community order.

The Chief Controller has the following duties:

  1. Chief Controller;

  2. Conducts audits to the extent set out in paragraph § 18d;

  3. Once every six months submits to the Village Council a draft plan on control activities that must be published in the village's official bulletin board at least 15 days before discussion;

  4. Prepares an expert opinion on the proposed budget and draft closing account before approval by the Village Council;

  5. submits findings in an audit report directly to the Village Council at its closest meeting;

  6. Submits a report on control activities once a year to the Village Council, 60 days before the close of the calendar year;

  7. Cooperates with government authorities in matters of financial management with funds obtained by the village from the government budget or European Union structural funds;

  8. Handles complaints, if such are set out in a special law;

  9. Is obliged to carry out an inspection if so requested by the municipal council;

  10. Fulfills other tasks set out in special laws;

  11. The Chief Controller participates in meetings of the Village Council in an advisory role. He/she may participate in the meetings of committees set up by the municipal council;

  12. The Chief Controller has the authority to inspect records and other documents within the scope of control activities as stated in § 18d;

  13. The Chief Controller shall, upon request, immediately make available the results of inspection checks to the Committee Members or the Mayor;

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