Instruction of the Faculty of Arts, Masaryk University No. 2/2022
ENSURING FINANCIAL CONTROL
AT THE FACULTY OF ARTS, MASARYK UNIVERSITY
(in the version effective from 22 September 2023)
In accordance with § 28 (1) of Act No. 111/1998 Coll., on Higher Education Institutions
and on Modification and Amendment of Other Acts (Higher Education Act), as later
amended (hereinafter referred to as the “Act”), I issue the following Instruction:
Section 1
Subject matter, background
(1) This Instruction regulates the details of ensuring financial control at the Faculty of
Arts of Masaryk University (hereinafter referred to as “FF MU”).
(2) This financial control is implemented by management control processes according
to Act No. 320/2001 Coll., on Financial Control in Public Administration and on
Modification of Certain Acts, as amended (Financial Control Act), and Decree No.
416/2004 Coll., implementing Act No. 320/2001 Coll., on Financial Control in Public
Administration and on Modification of Certain Acts, as amended (Financial Control
Act), (hereinafter referred to as “management control”).
(3) This Instruction follows Masaryk University Directive No. 3/2013 on Ensuring
Financial Control, as amended (hereinafter referred to as “MU Directive on Ensuring
Financial Control”).
(4) For the purposes of this Instruction, a role or function referred to in masculine nouns
or pronouns shall be understood as being in the “generic masculine” and can be
performed by persons of any gender, i.e.:
a) “dean” means a dean of any gender,
b) “bursar” means a bursar of any gender,
c) “employee” means an employee of any gender,
d) etc.
Section 2
Organizational assurance and authorization to perform
(1) Financial control is exercised by the principal of the operation, the budget
administrator, and the chief accountant.
(2) The persons involved in financial control are defined as follows:
a) principal of operations
i. head of the department – resources for the operation of the workplace
and sub-workplace (the representative is determined by the head of the
department),
ii. member of the faculty management – contracts that fall under the
entrusted area of activities,
iii. project investigator (the project investigator may appoint a
representative). If the project investigator is a student, the principal of
the operation is the supervisor or a faculty employee appointed by the
principal of the operation (the authorized employee may appoint a
representative in agreement with the relevant supervisor of the project
investigator),
iv. a staff member delegated by the manager to carry out a specific activity
– e.g. conferences, journal publishing, supplementary activities, etc. (the
representative is determined by the manager);
b) budget administrator
i. faculty bursar,
ii. the dean of the faculty for contracts in which the faculty bursar acts as
the principal of the operation.
The deputy head of the finance office is designated as their deputy.
iii. in cases determined by the dean of the faculty, the role of the budget
administrator and his deputy is filled by faculty employees authorized by
the faculty bursar from among persons involved in the financial
management of the given activity;
c) chief accountant
i. the chief accountant is the head of the finance office; they appoint their
deputy in agreement with the faculty bursar. The bursar or the dean
may, on the proposal of the head of the finance office, delegate the work
of the chief accountant to another employee of the faculty finance office.
(3) Financial control for the labour law area is ensured by employees who are authorized
to come into contact with personal and payroll data of employees.
(4) The approval process also involves other persons assessing the factual accuracy of
the operation:
i. The faculty lawyer is involved in the review of all contractual
arrangements,
ii. the public procurement manager is involved in the assessment of all
contractual terms and conditions on the basis of which the supply of
performance or service will be implemented in all cases where the
administration of the procurement is carried out in accordance with the
regulations of Masaryk University (hereinafter referred to as “MU”) in an
electronic tool. In such a case, the approval procedure shall take place
before the award of the public contract,
iii. the lawyer of the Centre for Technology Transfer is involved in the
assessment of all contractual arrangements concerning industrial
property, know-how, and other intellectual property in cases where this
is stipulated in MU Directive No. 10/2013 Intellectual Property or where
the contractual arrangement in question was drafted with the assistance
of the Centre for Technology Transfer,
iv. The data protection officer is involved in the review of all contractual
arrangements involving the transfer of personal data of students and
staff of the University,
v. other persons whose expertise is required - e.g. tax and customs
economist, etc.
(5) The approval process may also include the final approver, who is usually the dean
of the faculty as the person acting on behalf of MU.
(6) In cases defined by the MU Statutes and the MU Organisational Regulations where
the rector, vice-rector, bursar or other authorised person is authorised to represent
MU in contractual relations, the approvers of the responsible departments of the MU
Rector's Office are also involved in the approval process.
Section 3
Merging of approval procedures
(1) The merger of the functions of the principal of the operations, budget administrator,
and chief accountant is not permitted.
(2) The merging of the authorization procedures of the budget administrator and the
chief accountant is allowed in cases where the risk from this authorization has been
found to be insignificant.
Section 4
Setting up financial control participants
(1) The head of the finance office is in charge of organizing the financial control system
at the faculty.
(2) The faculty bursar approves the appointment of financial control participants on the
basis of a proposal by the head of the finance office.
(3) The current list of financial control participants in the structure of the contract
manager – principal of operations – budget administrator – chief accountant is
maintained in the MAGION electronic information system. The faculty finance office
is responsible for updating the list.
Section 5
Financial control system – approval procedures
(1) The approval procedures for each type of financial control operation are set out as
follows:
a) preliminary management control before commitment
i. contract – principal of the operations, lawyer, head of the finance office,
budget administrator,
ii. order – the principal of the operations, the budget administrator,
iii. travel authorization form – principal of the operations, budget
administrator,
(use of private vehicle – bursar),
iv. labour relation – principal of operations, budget administrator,
v. limited promise – principal of operations, budget administrator,
economist,
vi. procurement procedure – principal of operations, budget administrator,
lawyer, procurement manager, head of finance office;
b) preliminary management control after commitment
i. invoice received, correcting tax document – principal of the operations,
budget administrator, chief accountant,
ii. proof of purchase in cash – principal of operations, budget administrator,
chief accountant,
iii. other documents (internal invoicing, re-invoicing of costs within MU,
etc.) – principal of operations, budget administrator, chief accountant,
iv. travel authorization form – principal of operations, budget administrator,
chief accountant,
v. scholarships – principal of operations, budget administrator;
c) preliminary management control before entitlement
i. contract – principal of operations, budget administrator, lawyer, head of
finance office,
ii. received order – principal of operations, budget administrator,
iii. procurement procedure – principal of the operations, budget
administrator;
d) preliminary management control after entitlement
i. issued invoice– principal of the operations, budget administrator, chief
accountant,
ii. cash receipt – principal of the operations, budget administrator, chief
accountant,
iii. other documents (internal invoicing, recharging of costs within MU, etc.)
– principal of operations, budget administrator, chief accountant.
(2) Preliminary management control prior to the creation of obligations for contracts
pursuant to the provisions of Section 1746(2) of Act No. 89/2012 Coll., the Civil
Code, as amended, may also be carried out in a simplified form with the
participation of the principal of the operations and the budget administrator,
provided that pre-agreed or consulted contractual models are used.
Section 6
Administrative phase of the financial control process
The administrative arrangements for the preparation of documents and their transmission
to the financial control process are set up as follows:
a) HR
i. labour-legal relations – employees of the faculty personnel office,
b) orders
i. operation of the academic department – the secretariat of the
department,
ii. library collection and Electronic Information Resources – authorized
employee of the FF MU central library,
iii. AVT and IT – authorized employee of the Centre for Information
Technologies,
iv. operation of faculty buildings – authorized employee of building
management,
v. operation of the dean’s office and other departments – an authorized
employee of the finance office,
vi. faculty investments – authorized employee of the finance office,
c) scholarships – MU employees,
d) contracts – MU employees,
e) procurement procedure, selection procedure – employees of the faculty
department providing the procurement or selection procedure process for
whose needs the subject of the procurement or selection procedure is
provided.
Other operations related to ensuring the financial control process are carried out at the
faculty finance office.
Section 7
Record of conducted inspection
(1) The approval of documents in the framework of financial control preferably takes
place in electronic form (via authenticated login in the Approval of Draft Contracts
application, or in the case of projects in the ISEP application, or in specific cases via
the Approval and Electronic Signing of Documents application) or in written form
(the assessment is confirmed by a handwritten signature).
(2) The result of the check is an electronic record available in the relevant application
and EIS Magion records, or a paper cover sheet recorded by the faculty finance
office.
(3) The current forms for each type of operation, which are in paper form, are available
on the Masaryk University document server.
Section 8
Ongoing management control
(1) Ongoing management control shall be carried out continuously from the creation of
the entitlement or commitment until the end of the operation.
(2) Ongoing management control shall be provided by the staff delegated by the
principal of operations for the specific operation.
Section 9
Subsequent management control
Subsequent management control is ensured by an internal control system. During the
accounting period, the faculty bursar shall identify the areas of control and the staff
responsible for such control.
Section 10
Final provisions
(1) This Instruction repeals the FF MU Instruction No. 2/2022 Ensuring the financial
control at the Faculty of Arts, Masaryk University from 30 September 2022, effective
from 30 September 2022.
(2) This Instruction follows the Masaryk University Measure No. 3/2013 Ensuring
Financial Control.
(3) The head of the faculty's finance office is responsible for interpreting the Instruction
and updating it.
(4) Compliance with the Instruction is checked by the faculty bursar.
(5) This Instruction shall take effect on the date of signature.
(6) This Instruction becomes effective on the date of publication on the public part of
the FF MU website.
signed electronically
doc. Mgr. Irena Radová, Ph.D.
Dean