Dept 54 - Ministry Accounting and State Financial Reporting

The department acts as methodological guarantor for economic analysis within the public sector and defines the requirements for sources of information needed for economic analysis...


The Department handles operations related to the financial accounting of the Ministry accounting unit (hereinafter the “MF accounting unit”). It keeps special records, i.e. separate assets, liabilities, expenditures, income, other assets and other liabilities kept separately in accounting (hereinafter the “special records”) on property privatised under privatisation projects. It acts as the chief accountant within management control at the Ministry. It compiles and submits to the Central System of Accounting Information of the State legislative statements for the MF accounting unit. It prepares and, on behalf of the Ministry as a tax entity, submits a VAT and corporate income tax return, including the withholding tax account. It creates binding methodologies related to accounting, including inventory of assets, liabilities, other assets and other liabilities, and to State property records. For selected accounting entities of the Ministry it assesses and approves these methodologies and fulfils the role of the second-level methodological centre. It also cooperates with the National Fund Department in the field of reporting and the setting of accounting methodologies on the facts relating to the management of EU funds within the NF. It proposes and participates in the creation of a management control design and methodology at the Ministry in accordance with Act No 320/2001. It manages and coordinates the analysis, development and implementation of the central EKIS modules for the Ministry, it is responsible for defining the requirements for its functionality, provides the requirements and materials for updating the related information systems, participates in work in project teams and coordinates the interconnection between modules. It manages the central EKIS at the application level at the Ministry. It performs the role of system administrator in the Central Contract Register (CCR) in IS AVISME and provides technical support for the publication of contracts, addenda and orders in the Register of Contracts. It acts as the administrator of the Central Record of Bank Accounts of the Ministry and, on behalf of the Ministry, communicates with banks, including the CNB, regarding all legal acts related to the establishment of accounts, handling of accounts including confirmation of model signatures of persons authorised to dispose of funds in accounts and account cancellation. The Department acts as a methodological guarantor in the field of financial reporting of the State. It creates the concepts and development trends of national financial reporting and accounting consolidation, including information systems related to the compilation of financial statements for the Czech Republic and their use in financial management and control of public finances. It acts as the methodological guarantor for management analyses (reporting) in the public sector and the Ministry. It prepares and provides the relevant departments of the Ministry with outputs of management analyses for operational and effective management and planning of public finances and for the evaluation of economic management. It compiles financial statements for the Czech Republic on a consolidated basis and acts as the legislative guarantor in the field of accounting consolidation of the State. It provides methodical support to consolidated units of the State and other entities in the preparation of financial statements for the Czech Republic. It ensures the creation of the strategy for the development of State internal affairs and public administration in relation to the compilation of financial statements for the Czech Republic and financial reporting of the State. It acts as the guarantor of the facts taken from the accounting for statistical reporting of the CZSO for the MF accounting unit.


  • 5401 - Central Accounting Unit 
  • 5402 - Selected Economic Process Methodology Unit 
  • 5403 - State Financial Reporting Unit