Zakon c. 218/2000 Sb. o rozpoctovych pravidlech (Budget Rules Act); Zakon c. 166/1993 Sb. o Nejvyssim kontrolnim uradu (NKU Act); Ustava Ceske republiky Arts. 97, 41-42; Zakon c. 23/2017 Sb. o pravidlech rozpoctove zodpovednosti (Fiscal Responsibility Rules)

Czech Republic's national fiscal transparency framework centers on Zakon c. 218/2000 Sb. (Budget Rules Act — 'Velka rozpoctova pravidla'), Zakon c. 166/1993 Sb. (NKU Act), and Zakon c. 23/2017 Sb. (Fiscal Responsibility Rules establishing the NRR). Zakon 218/2000 establishes mandatory Medium-Term Fiscal Framework (MTFF, at least 3 years alongside the annual budget), the October 1 budget submission deadline (~92 days), and budget classification by ministry chapters. The Nejvyssi kontrolni urad (NKU, established Ustava CR Art. 97) is an 'independent body' auditing state property management and state budget implementation with financial and performance audit scope. A notable structural limitation: NKU cannot audit municipal, town, or regional finances — only central government. The Narodni rozpoctova rada (NRR, established by Act 23/2017 Sb., operational 2018) is the IFI; it explicitly 'submits reports to the Chamber of Deputies on long-term sustainability of Czech public finances' (confirmed rozpoctovarada.cz) — among the best-documented IFIs in the cluster. Czech Republic is NOT a Eurozone member (CZK) but voluntarily ratified and implemented Fiscal Compact rules via Zakon 23/2017 — the only non-Eurozone country in the cluster to do so. Zakon c. 171/2023 Sb. (eff. August 2023) transposes EU Directive 2019/1937 (whistleblower). OBS 2021: T=60 (borderline), P=15 (very low), O=83 (strong). Source gap: zakonyprolidi.cz 403-blocked for all acts. Currency: CZK; fiscal year: calendar year.

Transparency Requirements