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State supervision of financial activities
Vondráčková, Pavlína ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
State supervision of financial activities The topic of this dissertation thesis is the state supervision of financial activities. The topic is really wide, so the author can take into account all of the financial relationships related to this area. This thesis focused on theoretical issues, on the legal relationships in this area, and specifically on the selected areas, in which was a drafted question later on in detail analyzed. In the theoretical area are considered terms such as regulation, supervision and control. The aim was to define these concepts theoretically, to chart their frequency and semantic nature in the area of financial activities. The aim of this thesis was also to investigate, whether it is possible to set out the terms that are used both in everyday and in professional life in an identical meaning, and define specifically for the area of financial law. It has been found that it is very difficult, if not impossible task, as any definition cannot cover the diversity, frequency and a steady increase in the financial legal relations. Higher attention is paid to external control exercised by the Supreme Audit Office. This issue is consider to be very important, but it is underappreciated and very sporadically also published, which is inconvenient and inadequate to the importance of...
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Legal regulation of auditing of the Supreme Audit Office
Kyral, Roman ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Právní úprava kontroly Nejvyššího kontrolního úřadu Abstrakt Tato diplomová práce pojednává o právní úpravě kontroly Nejvyššího kontrolního úřadu České republiky. Součástí práce je také stručný popis historického vývoje kontrolních institucí na území České republiky, mezinárodní rozměr kontroly ve veřejné správě. Postavení Nejvyššího kontrolního úřadu a úprava jím prováděné kontroly je upravena zejména v Ústavě České republiky v její páté hlavě v článku 97. Podrobnější úprava je pak zakotvena v zákoně č. 166/1993 Sb. o Nejvyšším kontrolním úřadu. Nejvyšší kontrolní úřad je nezávislý orgán vykonávající kontrolu hospodaření se státním majetkem a kontrolu plnění státního rozpočtu. Organizační struktura Úřadu je tvořena prezidentem, viceprezidentem a členy Úřadu, kteří dohromady tvoří Kolegium Úřadu. Dále pak kárná komora, senáty Úřadu a kontroloři. Nejvyšší kontrolní úřad je navenek řízen jeho prezidentem, který současně předseda kolegiu Úřadu. Vzhledem k tomu, že Nejvyšší kontrolní úřad je koncipován jako úřad kolegiální, je kolegium Úřadu stěžejním orgánem, který schvaluje mimo jiné plán kontrolní činnosti Úřadu, zpracované kontrolní závěry, ze kterých vycházejí stanoviska ke státnímu závěrečnému účtu, výroční zprávu Úřadu a kárný řád. Faktickou kontrolu hospodaření se státním majetkem a plnění státního...
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Analysis of public procurement in the Czech Republic in 2006 to 2016
Karabcová, Aneta ; Chmelová, Pavla (advisor) ; Maule, Petr (referee)
This bachelor thesis analyzes the development of the legal and institutional framework of public procurement in the Czech Republic between 2006 and 2016 and its influence on key indicators of the Public Procurement Information System. The theoretical part provides the characteristics of public procurement, aspects of procurement procedures and cartels, which are further used in the analysis of selected indicators of the public procurement market and the findings of the Office for The Protection of Competition. The volume of assigned public procurements represents an important item of public expenditure each year and forms a significant share of the GDP of the Czech Republic. At the same time, it is the public procurement, which is affected by corruption, and therefore pursued by the media and the public. The thesis also deals with the findings of the Office for the Protection of Competition and with the function of the Supreme Audit Office, which has the function of control of public funds. Legislative framework of public procurement undergone an extensive content changes over the years and have had positive effects in many market sectors. Also after the approval of the latest public procurement law in 2016 and electronic public procurement system have been strongly backed by the so-called 3E principles and transparency of spending public funds and the principle of non-discrimination of tenderers.
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Controlling Institutions in the Czech Republic: Status and Role of the SAO
Hlaváčová, Kamila ; Dvořáková, Vladimíra (advisor) ; Vymětal, Petr (referee)
This diploma thesis deals with control mechanisms and the Supreme Audit Office of the Czech Republic, as the only constitutionally established control authority in the Czech Republic. The thesis deals with its position in the Czech legal system, its scope, the organizational structure and the principles in which the office operates, and last but not least its real control activities. The aim of the thesis is to analyze how far the Supreme Audit Office's audit findings lead to real remedy; i.e. the adoption of appropriate measures and their implementation. The theme of control institutions is not negligible and up-to-date almost constantly, as the existence of these institutions is one of the key conditions for the functioning of modern democratic states.
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State supervision of financial activities
Vondráčková, Pavlína ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee) ; Radvan, Michal (referee)
State supervision of financial activities The topic of this dissertation thesis is the state supervision of financial activities. The topic is really wide, so the author can take into account all of the financial relationships related to this area. This thesis focused on theoretical issues, on the legal relationships in this area, and specifically on the selected areas, in which was a drafted question later on in detail analyzed. In the theoretical area are considered terms such as regulation, supervision and control. The aim was to define these concepts theoretically, to chart their frequency and semantic nature in the area of financial activities. The aim of this thesis was also to investigate, whether it is possible to set out the terms that are used both in everyday and in professional life in an identical meaning, and define specifically for the area of financial law. It has been found that it is very difficult, if not impossible task, as any definition cannot cover the diversity, frequency and a steady increase in the financial legal relations. Higher attention is paid to external control exercised by the Supreme Audit Office. This issue is consider to be very important, but it is underappreciated and very sporadically also published, which is inconvenient and inadequate to the importance of...
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The constitutional statute of independence of the Czech Supreme Audit Office in theory and practice
Bican, Jaroslav ; Wintr, Jan (advisor) ; Koubek, Jiří (referee)
The thesis "The constitutional statute of independence of the Czech Supreme Audit Office in theory and practice" examines the institutional setting SAO organs and their link to the organs of legislative and executive branches. The thesis also includes the process of electing new members of the SAO, the present composition of the Board of SAO and SAO disputes between authorities and between them and the authorities of the Czech Chamber of Deputies from 2009 until today. The goal of this analysis is to find out on the basis of that investigation whether there are sufficient institutional prerequisites for SAO to be an independent authority.
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Control in the field of financial activities
Šmíd, David ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee) ; Šramková, Dana (referee)
My dissertation starts with the overview of the history of financial control in the Czech lands. In the overview, I compare various controls having the power of the financial control with special attention paid to their mutual interference and overlapping. Performance of one type of control influenced implementation of other types of control. For many reasons, I decided to focus on the period starting in 1989. The years following the change of the regime in 1989 were very turbulent and rich in legislative initiatives. Some were successful, some less productive and I point out selected steps made in the area of control of financial activities, which lacked proper background and reasoning. On the other hand, many constructive proposals had been abolished for political reasons rather for their imperfectness. In other words - much alike the old totalitarian regime, the new authorities did not hesitate to make political decisions at the cost of the public interest. In the text of my dissertation, I examine the current financial control activities from the de lege lata point of view. Looking at the main body of relevant legislation - leaving aside the selected special laws which guide control by ways of special provisions - there are currently three acts, which guide the performance of "financial control"...
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Legal regulation of auditing of the Supreme Audit Office
Kyral, Roman ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Právní úprava kontroly Nejvyššího kontrolního úřadu Abstrakt Tato diplomová práce pojednává o právní úpravě kontroly Nejvyššího kontrolního úřadu České republiky. Součástí práce je také stručný popis historického vývoje kontrolních institucí na území České republiky, mezinárodní rozměr kontroly ve veřejné správě. Postavení Nejvyššího kontrolního úřadu a úprava jím prováděné kontroly je upravena zejména v Ústavě České republiky v její páté hlavě v článku 97. Podrobnější úprava je pak zakotvena v zákoně č. 166/1993 Sb. o Nejvyšším kontrolním úřadu. Nejvyšší kontrolní úřad je nezávislý orgán vykonávající kontrolu hospodaření se státním majetkem a kontrolu plnění státního rozpočtu. Organizační struktura Úřadu je tvořena prezidentem, viceprezidentem a členy Úřadu, kteří dohromady tvoří Kolegium Úřadu. Dále pak kárná komora, senáty Úřadu a kontroloři. Nejvyšší kontrolní úřad je navenek řízen jeho prezidentem, který současně předseda kolegiu Úřadu. Vzhledem k tomu, že Nejvyšší kontrolní úřad je koncipován jako úřad kolegiální, je kolegium Úřadu stěžejním orgánem, který schvaluje mimo jiné plán kontrolní činnosti Úřadu, zpracované kontrolní závěry, ze kterých vycházejí stanoviska ke státnímu závěrečnému účtu, výroční zprávu Úřadu a kárný řád. Faktickou kontrolu hospodaření se státním majetkem a plnění státního...
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The reserves of the constitutional position of the SAO in comparison of similar institutions in our history and selected European countries
Neusserová, Sandra ; Kuba, Jaroslav (advisor) ; Lechner, Tomáš (referee)
This diploma thesis deals with historical development of the Czech Supreme Audit Office and its foreign analogies. The subject of the thesis is to evaluate the current legal status of the Supreme Audit Office and then propose possible modifications with reference to the regulatory audit institutions in European countries. The diploma thesis is divided into two parts. The theoretical part contains material study, theoretical introduction to the control and audit and then examines in detail the historical progress of the Supreme Audit Office in the Czech Republic to its current form. Other chapters are focused on different foreign institutions which are responsible for the national audit. The practical part highlights the differences between the control authorities. The comparison of individual offices is analysed on the basis of the Lima Declaration of Guidelines on Auditing Precepts.
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The accounting and jurisdiction practices of the Supreme Audit Institution
Hanselová, Aneta ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The aim of the following thesis reflects current trends in public sector accounting and subsequent audit of public sector entities's financial statements. The main principles of accounting are desribed in order to determine how the financial statements are used during controls and audits. In this context the Supreme Audit Institution is introduced as an independant institution practicing external audit in public sector. For this purpose the SAI's control reports reflected the financial audit of the selected public sector entities will be analyzed.
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