Budgeting, accounting and audit of public administrative authorities<\/strong><\/p>\n <\/p>\n
According to Art. 19, sec. 1(c) of the Act no. 431\/2002 Coll. on Accounting as amended, the audit obligations of entities is laying down by separate regulation.<\/p>\n
Specific regulation related to municipalities:<\/p>\n
– Act. No. 83\/2004 Coll. On Financial regulation of local authority as amending other regulations<\/p>\n
–\u00a0Act. No. 369\/1990 Bulletin of establishing municipal authority as amended<\/p>\n
According to Art. 16, sec 3 of the Act. No. 83\/2004 Coll. On Financial regulation of local authority as amending other regulations, municipality has obligation to have audited financial statements based on separate rule, what Act no. 431\/2002 Coll. on Accounting as amended is.<\/p>\n
During the verification procedure of financial statements the compliance with obligations according to Art. 10, sec 7, 8, Art. 16, sec 12, Art. 17 and to Art 19, sec 1 Act. No. 83\/2004 Coll. On Financial regulation of local authority as amending other regulations is monitored.<\/p>\n
The obligation of audit procedure is described in The Art. 9, sec 4 of the Act. No. 369\/1990 Bulletin of establishing municipal authority as amended. (Annual accounts must be verified by auditor. Auditor verifies additional facts laid down by Act. No. 83\/2004 Coll. On Financial regulation of local authority as amending other regulations)[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=”40px”][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column][vc_empty_space height=”40px”][vc_column_text]As assistant of statutory auditor I gained wide experience of municipalitie\u00b4s audit since 2010. I\u00b4m\u00a0 certificate holder of common learning process by Ministry of Finance [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-270","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nAudit of municipalities - Ing. Ludov\u00edt Fiala - IFL<\/title>\n<meta name=\"description\" content=\"Firma Ing. \u013dudov\u00edt Fiala - IFL p\u00f4sob\u00ed v oblasti poskytovania \u00fa\u010dtovn\u00fdch a poradensk\u00fdch slu\u017eieb na trhu od roku 1991.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ifl.sk\/en\/audit-pre-obce-a-mesta\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit of municipalities - Ing. Ludov\u00edt Fiala - IFL\" \/>\n<meta property=\"og:description\" content=\"Firma Ing. \u013dudov\u00edt Fiala - IFL p\u00f4sob\u00ed v oblasti poskytovania \u00fa\u010dtovn\u00fdch a poradensk\u00fdch slu\u017eieb na trhu od roku 1991.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ifl.sk\/en\/audit-pre-obce-a-mesta\" \/>\n<meta property=\"og:site_name\" content=\"Ing. Ludov\u00edt Fiala - IFL\" \/>\n<meta property=\"article:modified_time\" content=\"2020-04-23T13:20:00+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" value=\"Written by\">\n\t<meta name=\"twitter:data1\" value=\"admin\">\n\t<meta name=\"twitter:label2\" value=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" value=\"1 minute\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ifl.sk\/#website\",\"url\":\"https:\/\/ifl.sk\/\",\"name\":\"Ing. Ludov\\u00edt Fiala - IFL\",\"description\":\"\\u00da\\u010dtovn\\u00edctvo a da\\u0148ov\\u00e9 poradenstvo\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/ifl.sk\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ifl.sk\/en\/audit-pre-obce-a-mesta#webpage\",\"url\":\"https:\/\/ifl.sk\/en\/audit-pre-obce-a-mesta\",\"name\":\"Audit of municipalities - Ing. Ludov\\u00edt Fiala - IFL\",\"isPartOf\":{\"@id\":\"https:\/\/ifl.sk\/#website\"},\"datePublished\":\"2020-03-06T00:20:46+00:00\",\"dateModified\":\"2020-04-23T13:20:00+00:00\",\"description\":\"Firma Ing. \\u013dudov\\u00edt Fiala - IFL p\\u00f4sob\\u00ed v oblasti poskytovania \\u00fa\\u010dtovn\\u00fdch a poradensk\\u00fdch slu\\u017eieb na trhu od roku 1991.\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ifl.sk\/en\/audit-pre-obce-a-mesta\"]}]},{\"@type\":\"Place\",\"@id\":\"https:\/\/ifl.sk\/en\/audit-pre-obce-a-mesta#local-place\",\"address\":{\"@type\":\"PostalAddress\",\"@id\":\"https:\/\/ifl.sk\/en\/audit-pre-obce-a-mesta#local-place-address\",\"streetAddress\":\"\",\"addressLocality\":\"\",\"postalCode\":\"\",\"addressRegion\":\"\",\"addressCountry\":\"\"},\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":\"\",\"longitude\":\"\"},\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\",\"Saturday\",\"Sunday\"],\"opens\":\"09:00\",\"closes\":\"17:00\"}]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","_links":{"self":[{"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/pages\/270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/comments?post=270"}],"version-history":[{"count":1,"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/pages\/270\/revisions"}],"predecessor-version":[{"id":271,"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/pages\/270\/revisions\/271"}],"wp:attachment":[{"href":"https:\/\/ifl.sk\/en\/wp-json\/wp\/v2\/media?parent=270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}