The Czech Republic is currently in an unusual budgetary situation, in which the government submitted a draft state budget for 2026 to the Chamber of Deputies of the Parliament of the Czech Republic at the end of September, but this has lost its relevance following the dissolution of the Chamber in connection with the elections. Nevertheless, the Czech Fiscal Council (CFC) has decided to comment on the identified problematic areas of the submitted draft, which are not in line with the legislation and logic of the Czech Republic’s budgetary process, and to explain how these areas should be addressed in the future in order to respect best budgetary practice and how those areas should be addressed in the preparation of any further draft state budget for the following fiscal year. At the same time, the CFC comments on the problems that will undoubtedly await public finances in the coming years if no further changes are made.