Department 47 – Central Harmonization Unit

The Department develops the concept of the legislative framework of the system of financial control in public administration and the review of the management of territorial self-government units, city districts of the capital city of Prague and the Czech Republic in relation to EU legislation. It is responsible for the coordination and methodological management of the review of public budget expenditures. In these areas, the Department acts as a coordinator of relations with the EU institutions. It provides legislative activity in the field of financial control in public administration and management review. It is the administrator of the Financial Control Act No. 320/2001 Coll. and Act No. 420/2004 Coll. It provides methodological management of financial control, including coordination of the planning of public financial support audits and management reviews. It provides methodological guidance on risk management in the Ministry. It prepares relevant methodological documents and provides training for staff infinancial control and management review, including the preparation of methodological documents on modern management methods, in particular strategic management, risk management, financial management, compliance management, process management and process optimisation, project management, performance management (3E - effectiveness, efficiency and economy). It evaluates and analyses the results of financial audits; proposes nationwide systemic measures in the field of financial control. It provides all the information, intelligence and analytical activities related to the Ministry's responsibility for financial control in public administration. It coordinates and methodically manages the area of financial control of ESIF and EU funds. The Department carries out activities related to the functions of the Central Contact Point of the AFCOS network, the National Reporting Authority for the Swiss-Czech Cooperation Programme in the respective programming periods; and the administrator for irregularities under the Recovery and Resilience Facility and the National Recovery Plan, respectively. It ensures coordination of the resolution of irregularities and the elimination of their consequences with financial impact detected in the implementation of public budgets. The Department also provides coordination and methodological management in the area of expenditure review and prepares methodologies in the areas of operational expenditure, investment, policy and regulation, and prepares individual value-for-money analyses of expenditure reviews in cooperation with the relevant departments of the Ministry and other public administration bodies.

Units

• Unit 4701 – Harmonization of Internal Audit
• Unit 4702 – Harmonization of Financial Management
• Unit 4703 – AFCOS Central Contact Point 
• Unit 4704 – Audit of Expenditure