Fundamenty finanční kontroly
The fundaments of financial control

Summary/Abstract: The subjects of control are the authorized entities and the obligated entities. Public authorities are considered to be eligible entities, which we refer to as control bodies and are authorized to perform financial control on a person obliged to perform. Mandatory persons are public administration bodies, which we refer to as controlled persons, and they are also legal or natural persons who are applicants for or recipients of public financial support. A foreign legal or natural person is also considered to be a controlled entity if it does business in the Czech Republic and is a recipient of public financial support.

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