{"id":234,"date":"2016-03-08T12:15:00","date_gmt":"2016-03-08T11:15:00","guid":{"rendered":"http:\/\/kostelecuholesova.eu\/?p=234"},"modified":"2016-03-17T19:53:00","modified_gmt":"2016-03-17T18:53:00","slug":"audit-obce-za-1-pololeti-2015","status":"publish","type":"post","link":"https:\/\/kostelecuholesova.eu\/?p=234","title":{"rendered":"Audit obce za 1. pololet\u00ed 2015"},"content":{"rendered":"

V \u0159\u00edjnu 2015 prob\u011bhl pravideln\u00fd audit hospoda\u0159en\u00ed, do n\u011bj\u017e pat\u0159\u00ed i kontrola proces\u016f p\u0159i v\u00fdb\u011brov\u00fdch \u0159\u00edzen\u00edch. Po mnoho let obec dost\u00e1vala systematicky od auditora to nejvy\u0161\u0161\u00ed hodnocen\u00ed (ozna\u010dovan\u00e9 A). To nen\u00ed samoz\u0159ejm\u00fd v\u00fdsledek. Nicm\u00e9n\u011b po mnoho let zn\u00e1mka A za audit \u0159\u00edk\u00e1, \u017ee obec pracuje v souladu se z\u00e1kony a vyhl\u00e1\u0161kami, neporu\u0161uje pravidla v \u00fa\u010detnictv\u00ed, v\u00fdb\u011brov\u00e1 \u0159\u00edzen\u00ed jsou procesov\u00e1na korektn\u011b a transparentn\u011b. Samoz\u0159ejm\u011b audit s nejvy\u0161\u0161\u00ed zn\u00e1mkou A m\u00e1 p\u0159\u00edm\u00fd vliv na hodnocen\u00ed obce vzhledem k nad\u0159\u00edzen\u00fdm org\u00e1n\u016fm a instituc\u00edm, ale p\u0159edev\u0161\u00edm v kredibilit\u011b obce pro p\u016fj\u010dky, \u00fav\u011bry, granty a dotace. Je celkem logick\u00e9, \u017ee poskytovatel\u00e9 dotac\u00ed \u010di p\u016fj\u010dek budou obez\u0159eteln\u011bj\u0161\u00ed, pokud obec m\u00e1 vady nalezen\u00e9 auditorem.<\/p>\n

Audit je\u017e prob\u011bhl v \u0159\u00edjnu 2015, hodnotil obec za 1. pololet\u00ed roku 2015. Je to tedy d\u00edl\u010d\u00ed audit – druh\u00e1 polovina roku 2015 bude p\u0159edm\u011btem auditu napl\u00e1novan\u00e9ho na b\u0159ezen 2016.<\/p>\n

Mo\u017en\u00e1 se pt\u00e1te, pro\u010d tolik sleduji pr\u00e1v\u011b v\u00fdsledky auditu za 1. pololet\u00ed 2015. D\u016fvod je jednoduch\u00fd. V roce 2015 do\u0161lo ke zm\u011bn\u011b veden\u00ed obce a byl jsem zv\u011bdav\u00fd, zda extern\u00ed nez\u00e1visl\u00fd auditor pozn\u00e1 zm\u011bnu ve veden\u00ed obce (p\u0159esn\u011bji p\u0159\u00edpadn\u00fd nesoulad se z\u00e1kony), nebo ne . Objektivn\u011b je nutn\u00e9 \u0159\u00edci, \u017ee \u00fa\u010detn\u00ed obce z\u016fstala stejn\u00e1 – ta m\u00e1 vliv na \u010dist\u011b \u00fa\u010detn\u00ed z\u00e1le\u017eitosti. Veden\u00ed obce (p. Hlobil jako starosta) m\u00e1 vliv na v\u00fdb\u011brov\u00e1 \u0159\u00edzen\u00ed a procesy okolo, uzav\u00edran\u00e9 smlouvy, transparentnost kon\u00e1n\u00ed, vylou\u010den\u00ed diskriminace uchaze\u010d\u016f, atd.<\/p>\n

Kompletn\u00ed zpr\u00e1vu auditora si m\u016f\u017eete p\u0159e\u010d\u00edst zde Z\u00e1pis \u010d. 25 2015 IAK z d\u00edl\u010d\u00edho p\u0159ezkoum\u00e1n\u00ed hospoda\u0159en\u00ed obce.<\/a> Dokument je z v\u011bt\u0161\u00ed \u010d\u00e1sti asi pro v\u011bt\u0161inu p\u0159\u00edli\u0161 odborn\u00fd. Nicm\u00e9n\u011b z\u00e1v\u011bry uveden\u00e9 na stran\u00e1ch 6-8 jsou \u010dtiv\u00e9 a mysl\u00edm \u017ee srozumiteln\u00e9 b\u011b\u017en\u00e9mu \u010dten\u00e1\u0159i.<\/p>\n

\"Z\u00e1pis<\/a>V\u00fd\u0161e uveden\u00fd text je na stran\u011b 6 v \u010d\u00e1sti Dokumentace k ve\u0159ejn\u00fdm zak\u00e1zk\u00e1m. Jednodu\u0161e \u0159e\u010deno auditorka konstatuje, \u017ee ukon\u010den\u00ed procesu v\u00fdb\u011brov\u00e9ho \u0159\u00edzen\u00ed „Stavebn\u00ed \u00fapravy hasi\u010dsk\u00e9 zbrojnice Kostelec u Hole\u0161ova“ je nespr\u00e1vn\u011b provedeno – nebylo vyhotoveno rozhodnut\u00ed starosty o v\u00fdb\u011bru nejvhodn\u011bj\u0161\u00ed nab\u00eddky<\/strong>. Mo\u017en\u00e1 se to m\u016f\u017ee zd\u00e1t byrokratick\u00e9, ale z pr\u00e1vn\u00edho pohledu je to nezbytn\u011b nutn\u00e1 podm\u00ednka<\/strong>. Starosta je statut\u00e1rn\u00ed z\u00e1stupce obce a on takov\u00e9 rozhodnut\u00ed mus\u00ed ud\u011blat<\/strong> (pokud ZO nepov\u011b\u0159\u00ed t\u00edmto \u00fakonem n\u011bkoho jin\u00e9ho). To \u017ee v\u00fdb\u011brov\u00e1 komise vybere uchaze\u010de m\u00e1 pouze a jen doporu\u010duj\u00edc\u00ed charakter pro zadavatele (tedy obec). Chyba to sice nebyla kritick\u00e1, ale zcela zbyte\u010dn\u00e1 a p\u0159\u00edmo si to \u0159\u00edkalo o v\u00fdtku auditora. Rozhodnut\u00ed p. Hlobil dodate\u010dn\u011b vyhotovil v pr\u016fb\u011bhu auditu.<\/p>\n

\"Z\u00e1pis<\/a>
\n\"Z\u00e1pis<\/a><\/p>\n

Podstatn\u011bj\u0161\u00ed je v\u00fd\u0161e popsan\u00e1 chyba auditorem. Ka\u017ed\u00e1 smlouva nad 500 tis. K\u010d mus\u00ed b\u00fdt uve\u0159ejn\u011bna na profilu zadavatele<\/strong>. Tato z\u00e1konn\u00e1 podm\u00ednka je uvedena v \u00a7147a z\u00e1kona 137\/2006 Sb. o ve\u0159ejn\u00fdch zak\u00e1zk\u00e1ch. Veden\u00ed obce se dlouho myln\u011b domn\u00edvalo, \u017ee kdy\u017e d\u011bl\u00e1 ve\u0159ejnou zak\u00e1zku mimo re\u017eim tohoto z\u00e1kona (tedy nespad\u00e1 do z\u00e1konem stanoven\u00fdch limit\u016f), nemus\u00ed se obsahem a povinnostmi vypl\u00fdvaj\u00edc\u00edmi z tohoto z\u00e1kona zab\u00fdvat. Auditorka je tvrd\u011b vyvedla z omylu<\/strong>. Toti\u017e zve\u0159ej\u0148ov\u00e1n\u00ed smluv bylo zahrnuto v jedn\u00e9 z posledn\u00edch novelizac\u00ed z\u00e1kona pr\u00e1v\u011b proto, aby v\u00fdb\u011brov\u00e1 \u0159\u00edzen\u00ed byla pod kontrolou ve\u0159ejnosti a omezilo se p\u0159\u00edpadn\u00e9 korup\u010dn\u00ed jedn\u00e1n\u00ed.<\/p>\n

V z\u00e1v\u011brech d\u00edl\u010d\u00edho p\u0159ezkoum\u00e1n\u00ed v bod\u011b B na stran\u011b 7 a 8 auditorka uv\u00e1d\u00ed:<\/p>\n

\"Z\u00e1pis<\/a>\"Z\u00e1pis<\/a><\/p>\n

A\u010dkoliv auditorka tentokr\u00e1t ve sv\u00e9 zpr\u00e1v\u011b chyby a nedostatky definovala jako m\u00e9n\u011b z\u00e1va\u017en\u00e9, je to v\u00fdznamn\u011b zdvi\u017een\u00fd varovn\u00fd prst<\/strong>. Pokud obec tyto chyby bude opakovat v n\u00e1sleduj\u00edc\u00edch obdob\u00edch, auditorka nejsp\u00ed\u0161 bude muset ud\u011blat razantn\u011bj\u0161\u00ed z\u00e1v\u011bry. Ona je tu od toho, aby dohl\u00ed\u017eela na kon\u00e1n\u00ed obce, zda je v souladu se z\u00e1kony. N\u00e1m nezb\u00fdv\u00e1 ne\u017e doufat, \u017ee veden\u00ed obce pochopilo chyby kter\u00fdch se dopustilo. Na n\u00e1s zastupitel\u00edch a ob\u010danech je, abychom v\u010das a v p\u0159edstihu upozor\u0148ovali veden\u00ed obce, zhmotn\u011bn\u00e9 do osoby p. Hlobila, na nesoulad se z\u00e1kony p\u0159i v\u00fdkonu obecn\u00ed samospr\u00e1vy.<\/p>\n

Ch\u00e1pu, \u017ee nikdo nem\u016f\u017ee dokonale zn\u00e1t v\u0161echny z\u00e1kony, p\u0159edpisy a na\u0159\u00edzen\u00ed. Ale cesta selsk\u00e9ho rozumu, jak j\u00ed r\u00e1d zmi\u0148uje zastupitel Ru\u0161ikvas, je slep\u00e1 a \u0161patn\u00e1. Dnes takto v\u00fdkon obecn\u00ed samospr\u00e1vy nefunguje – dnes je to p\u0159edev\u0161\u00edm o \u00fa\u0159adov\u00e1n\u00ed a procesov\u00e1n\u00ed dokument\u016f podle z\u00e1kon\u016f. Pokud veden\u00ed obce nezn\u00e1 dokonale v\u0161echny z\u00e1kony, mus\u00ed b\u00fdt p\u0159inejmen\u0161\u00edm vybaveno dostate\u010dn\u00fdm pudem sebez\u00e1chovy, kter\u00fd bude protiv\u00e1hou ega z opojen\u00ed moc\u00ed. Veden\u00ed obce v osob\u011b p. Hlobila, jako jedin\u00e9ho uvoln\u011bn\u00e9ho a placen\u00e9ho \u00fa\u0159edn\u00edka obce, mus\u00ed nal\u00e9zt cestu a schopnost jak dohled\u00e1vat informace. Kl\u00ed\u010dovou sou\u010d\u00e1st\u00ed je samoz\u0159ejm\u011b pokora, schopnost naslouchat a vn\u00edmat co ostatn\u00ed \u0159\u00edkaj\u00ed.<\/p>\n

St\u00e1le mus\u00edme m\u00edt na pam\u011bti, \u017ee jde o na\u0161\u00ed obec. A i kdy\u017e jednotliv\u00fd \u00fa\u0159edn\u00edk ud\u011bl\u00e1 chybu, sankce jdou na vrub obce. Na n\u00e1s v\u0161ech v obci, a zastupitel\u00edch zvl\u00e1\u0161\u0165, je, abychom se sna\u017eili p\u0159edch\u00e1zet chyb\u00e1m s n\u00e1sledky pro obec. Lid\u00e9 p\u0159ich\u00e1zej\u00ed a odch\u00e1zej\u00ed. To se t\u00fdk\u00e1 i politik\u016f a \u00fa\u0159edn\u00edk\u016f. Ale obec zde z\u016fst\u00e1v\u00e1. A na obci z\u016fstane tak\u00e9 b\u0159emeno chyb a z\u00e1t\u011b\u017ee zp\u016fsoben\u00fdch politiky a \u00fa\u0159edn\u00edky.<\/p>\n","protected":false},"excerpt":{"rendered":"

V \u0159\u00edjnu 2015 prob\u011bhl pravideln\u00fd audit hospoda\u0159en\u00ed, do n\u011bj\u017e pat\u0159\u00ed i kontrola proces\u016f p\u0159i v\u00fdb\u011brov\u00fdch \u0159\u00edzen\u00edch. Po mnoho let obec dost\u00e1vala systematicky od auditora to nejvy\u0161\u0161\u00ed hodnocen\u00ed (ozna\u010dovan\u00e9 A). To nen\u00ed samoz\u0159ejm\u00fd v\u00fdsledek. Nicm\u00e9n\u011b po mnoho let zn\u00e1mka A za audit \u0159\u00edk\u00e1, \u017ee obec pracuje v souladu se z\u00e1kony a vyhl\u00e1\u0161kami, neporu\u0161uje pravidla v \u00fa\u010detnictv\u00ed, … Pokra\u010dov\u00e1n\u00ed textu Audit obce za 1. pololet\u00ed 2015<\/span> →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-234","post","type-post","status-publish","format-standard","hentry","category-komentare"],"_links":{"self":[{"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=\/wp\/v2\/posts\/234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=234"}],"version-history":[{"count":18,"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=\/wp\/v2\/posts\/234\/revisions"}],"predecessor-version":[{"id":298,"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=\/wp\/v2\/posts\/234\/revisions\/298"}],"wp:attachment":[{"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kostelecuholesova.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}