Law On Public Finances

Original Language Title: Закон за публичните финанси

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Name of the law, law on the public finances of the Name Bill Bill for public finances of adoption Date 31/01/2013 number/year Official Gazette 15/2013 Decree No 23

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette for public finance Law adopted by the National Assembly of the HLI 31 January 2013.

Issued in Sofia on 8 February 2013.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice:

Diana Kovatcheva

LAW

for public finances

Chapter one

GENERAL

Art. 1. (1) this Act regulates the budgetary framework, a common device and the structure of public finances and includes:

1. scope of public finances;

2. the scope, structure and basic performance of the consolidated fiscal program;

3. fiscal rules and restrictions;

4. the drafting, adoption, implementation and reporting of the State budget, municipal budgets and other budgets, falling within the scope of the consolidated fiscal program;

5. the system of accounts for the funds of the European Union;

6. the system of accounts for foreign funds;

7. financial relationships with the general budget of the European Union and with other international programmes and agreements;

8. banking services of budgetary organizations and the system of the single account;

9. the centralized payment of contributions and taxes;

10. accountability of budget organizations.

(2) the elements of the budgetary framework is governed by other laws.

Art. 2. With another law cannot create arrangements of matter – the subject of this Act that deviates from the principles and rules laid down by this law.

Art. 3. Public finances are system and financing of public goods and services, and transferring income redistribution and accumulation of resources by budget organizations by revenue, grants and donations, disposal of financial assets and the assumption of debt.

Art. 4. The consolidated fiscal programme is a system of aggregated indicators for the central budget and in the budgets, accounts for the funds of the European Union accounts for foreign funds of budgetary organizations.

Art. 5. the budget of the Organization's annual budget is a financial plan drawn up, adopt, modify, and run reports in accordance with this law.

Art. 6. (1) the budgets of the budgetary organizations include all receipts and payments for the respective budget year with the exception of the receipts and payments for the applicable accounts for funds from the European Union, and of operations with foreign funds which are separate accounts for foreign funds in accordance with the requirements of this Act.

(2) the central budget includes receipts and payments, which are not included in the other budgets of the consolidated fiscal program.

Art. 7. (1) the Council of Ministers shall organize and manage the drafting, introduction in the National Assembly and the implementation of the State budget through the Ministry of finance and primary budget spenders.

(2) the Supreme Judicial Council organizes and directs the formulation and implementation of the budget of the judiciary.

(3) the President of the National Assembly organizes and directs compilation and implementation of the budget of the National Assembly.

(4) the managing authorities of the National Social Security Institute and the national health insurance fund organize and guide the formulation and implementation of the budgets of the social security funds.

(5) the mayors organized and guided the drafting, introduction into the City Council and the implementation of the budgets of the municipalities.

(6) the heads of budgetary organizations outside those under para. 1 – 5, organize and guide the formulation and implementation of their budgets.

(7) Primary budget spenders to develop and promote the internal rules for the organisation of the budget process.

Art. 8. (1) the funds of the European Union and related national co-financing shall be administered and managed by budgetary organizations through accounts for funds from the European Union.

(2) the accounts of European Union funds are financial-legal form for receipt, allocation and spending of budgetary organizations of funds from the European Union and related national co-financing.

(3) the funds of the European Union and related national co-financing may act and to be expended by the budgets of the relevant budgetary organisations, where this is provided for by law or by decision of the Council of Ministers.

(4) the Minister of finance may specify the accounts for funds from the European Union to apply for funds under other international programmes and agreements, in so far as the law does not provide otherwise.

Art. 9. (1) the foreign funds are administered and managed by budgetary organizations through bills for foreign funds.

(2) the accounts of the foreign funds are financial-legal form for obtaining, storing, distribution and spending of budget funds to foreign organizations.

(3) the accounts of the foreign apply as far as operations with foreign funds are not carried out by the relevant budgets and accounts for the funds of the European Union.

Art. 10. (1) the budgets and accounts for funds from the European Union, drawn up and implemented for one year.

(2) the financial year begins on 1 January and ends on 31 December of the year concerned.

(3) the budgets and accounts for the funds of the European Union shall be drawn up in the Bulgarian Lev.


Art. 11. (1) the authorising officer with a budget is the Manager of the budget organization, and in the collective organs – their Chairman, unless the act otherwise determined.

(2) the Ushers with accounts for funds from the European Union are the heads of budgetary organisations or other officials in their capacity as authorities for the financial management and control of European Union funds and/or beneficiaries of the funds.

(3) Primary budget spenders are ushers who compose, perform and record budget and are designated as such by law. Major officer by budget in the budget of the National Assembly's President, in the budget of the judiciary – the Supreme Judicial Council, and the budget of the municipality – the Mayor of the municipality. Ministers have primary budget spenders.

(4) the powers of authorising officer to the major budget under this Act may be delegated by the major budget officer by his Deputy or Chief Secretary/Permanent Secretary, and in budgetary organisations with collective management bodies – the article of the collective body. Minister of Internal Affairs may delegate the powers of authorising officer major with a budget and the head of the Directorate in the Ministry responsible for the planning and management of the budget. The specific rights and obligations in the delegation are determined by order. The delegation shall not relieve the officer by major budget discharge for the implementation of the delegated powers.

(5) Directors, with a budget of a lower degree are those whose budgets are included in the budget of the relevant authorising officer with a budget of higher degree.

(6) the ushers with a budget of a lower level in the budget of the National Assembly shall be determined by the National Assembly.

(7) the ushers with a budget of a lower level in the budget of the judiciary shall be determined by the Supreme Judicial Council.

(8) Minor units on budget State budget, with the exception of those referred to in para. (6) and (7) shall be determined by decision of the Council of Ministers, on a proposal from the authorising officer by delegation with a budget in consultation with the Secretary of the Treasury, unless otherwise specified by law, and those of lower level – by order of the first stage with usher, budget, which shall be notified to the Minister of finance.

(9) the ushers with a budget in the budgets of the Bulgarian Academy of Sciences and state high schools, whose budgets are not part of the State budget, but the budget relationships established with the law on the State budget for the relevant year shall be included in the budget of the corresponding major officer by budget, have the status of a minor officer by budget.

(10) the ushers with a budget of lower degree in the budgets of municipalities shall be determined by the City Council on a proposal from the Mayor of the municipality.

(11) The authorising officer, with a budget of a lower level can be determined and the head of the structural unit of the budget organization, which is not a legal entity.

(12) Secondary and from lower level budget spenders with a delegated budget shall apply in cases where it is determined by law, as well as on the basis of the law are laid down by the authorising officer by delegation with a budget to implement a delegated budget.

(13) the primary budget spenders to exercise control over the processes of planning, formulation, implementation and reporting of budgets of authorising officers with a budget of a lower degree.

Art. 12. (1) the central budget is administered by the Minister of finance in accordance with the requirements of this law, the law on the State budget for the year concerned and in the execution of acts of the Council of Ministers.

(2) on the basis of law or a legal act of the Council of Ministers separate receipts and payments of the central budget may be administered and by other budget organizations.

Art. 13. (1) the State budget, State social insurance budget and the budget of the national health insurance fund shall be adopted by the National Assembly with separate laws for the budget year in ensuring consistency between them.

(2) the budgets of municipalities shall be adopted by the municipal councils under this law.

(3) the budgets of the Bulgarian Academy of Sciences, public high schools, the Bulgarian Telegraph Agency, the Bulgarian national television and the Bulgarian national radio are adopted by their governing bodies in accordance with the laws governing their status, in ensuring the conformity of their budget dealings with the State budget.

(4) the budgetary parameters of other economic entities and separate structural units included in the consolidated fiscal programme shall be adopted by the management authorities under the law governing their status, in ensuring the conformity of their budget dealings with the State budget.

Art. 14. (1) the fundamentals of the budgets and accounts for funds from the European Union's revenue, grants and donations, expenses, the budgetary balance and the budget, the financing of the budgetary balance.

(2) the Minister of Finance shall establish the single budget classification of unified codes for the main indicators and their component elements, grouped by certain signs.

(3) the planning, execution and reporting of the indicators under the consolidated fiscal programme is carried out on a cash basis.


Art. 15. (1) the difference between the revenues, expenses, the budgetary relations and net financing operations in the constituent budgets of the State budget, with the exception of the budget of the judiciary, it is at the expense of budget relationship to the central budget.

(2) for the purpose of establishing and implementing the budget amount in para. 1 for the respective budgets and of the central budget was rezultativna and indicative value.

Art. 16. (1) Tax and revenue nedan″čnite are recruited by natural and legal persons on the basis of law respectively, or another legal act, an administrative act or a contract.

(2) the tax-revenue insurance shall be determined under the applicable tax and social insurance laws at the date of entry into force of the annual State budget Act.

(3) changes in taxes and mandatory contributions in all their elements should not be expected to enter into force earlier than the entry into force of the law on the State budget and/or laws for the budgets of the national health insurance fund and the State social insurance for the year concerned or of their amendment.

(4) the Ministry of finance prepares information on the impact of the tax expenditure on budget revenues, published on his website.

Art. 17. (1) the proceeds are not targeted and are used to cover the payments.

(2) the funds from the grants and contributions to international programmes and agreements be expended in accordance with the requirements and provisions of relevant programs and contracts.

(3) the funds with the source State investment loan is spent under the clauses of contracts.

(4) the resources and available limits for payments in the budgets and accounts for funds from the European Union, as well as the allowable and applicable forms of funding under this law may be used for the financing of the payments under the relevant programmes and projects, including in cases where it is not received or is not available for payments due to funding from the European Union or by the donor or creditor under other international programmes and agreements.

(5) the provisions of para. (4) shall apply, provided that they do not contravene the relevant legislation of the European Union, the treaties, the conditions and requirements of the programmes and projects.

Art. 18. (1) the costs of the budgets of authorising officers with budget are classified by indicators on the basis of economic and functional characteristic.

(2) Primary budget spenders with the budgets of the Council of Ministers, the ministries and Government agencies apply programming format of the budget.

(3) expenditure in the budgets of authorising stepennite first budget that implement the programme budget format, classed and more policy areas/functional areas and budgetary programs within the competence and responsibility of the respective major officer by budget.

Art. 19. The provisions of the regulations, which provide for an increase in expenditure, the reduction of income and/or commitments of expenditure/payments after they have adopted laws on the annual State budget, State social insurance budget and to the budget of the national health insurance fund, should not be expected to enter into force earlier than their amendment or of their entry into force for the next budget year.

Art. 20. Public finances are managed in compliance with the following principles:

1. comprehensiveness – the management of public finances is done through budgets and accounts of budgetary organizations included in the consolidated fiscal program, and monitoring of other persons of the General Government sector;

2. accountability and responsibility – public finances are managed in a manner that ensures accountability and responsibility of authorising officers with budgets;

3. the adequacy of fiscal policy – compliance with macroeconomic and socio-economic objectives;

4. economy-lowest cost of acquisition with the necessary resources to carry out the activity of budgetary organizations in compliance with the quality requirements of resources;

5. effectiveness – achieving the maximum results from resources used in carrying out the activities of the organizations;

6. efficiency – the extent of achievement of the objectives of budgetary organizations in comparison of the actual and the expected results of their activity;

7. transparency – creating opportunity for public awareness by providing public access to information about the macroeconomic and budgetary projections, the data on the current performance of the consolidated fiscal program, as well as the methodologies/assumptions set out in their preparation;

8. the sustainability of current levels of income and expenditure without risk to the solvency of the State or for the ability to cover obligations in the long term;

9. legality – compliance with the applicable legislation, internal acts and treaties.

Art. 21. (1) the heads of budgetary organizations are responsible for the construction, operation and reporting systems for financial management and control in compliance with the legislation in force.

(2) the persons referred to in para. 1 and are responsible for carrying out the assessment of conformity with the legislation in the field of State aid in cases where funds are granted at the expense of their respective budgets for the benefit of persons – non-budgetary organizations, including:


1. costs, subsidies and funding consideration, including on preferential terms;

2. guarantees, capital transfers and lost income and benefits, as well as for other forms of assistance.

(3) the assessment under paragraph 1. 2 is performed before the release of funds in cases where persons – non-budgetary organizations: 1. shall be released in part by payments to the budget in any form;

2. receive or grant rights, assets or facilities under conditions other than market;

3. receive selective preferences and deductions.

(4) the Minister of finance giving instructions for carrying out the evaluations referred to in para. 2 and 3 in connection with the application of the regime on State aid.

Chapter two

FISCAL RULES

Art. 22. (1) the Council of Ministers in the formulation, adoption and implementation of indicators in the consolidated fiscal programme complies with the fiscal rules under this Act.

(2) Primary budget spenders with the budgets of the National Assembly and the judiciary in the compilation and execution of their budgets to comply with the fiscal rules under this Act.

(3) municipal councils and mayors in the drafting, adoption and implementation of the budgets of the municipalities comply with the fiscal rules under this Act.

(4) the authorities of the management of social security funds in the formulation and execution of their budgets to comply with the fiscal rules under this Act.

(5) the authorities of the management of budget organizations whose budgets are not part of the State budget, but are included in the consolidated fiscal programme, in the drafting, adoption and implementation of budgets shall comply with the fiscal rules under this Act.

Art. 23. (1) the medium-term budgetary objective for the structural deficit of the General Government sector on an annual basis should not exceed 0, 5 percent of the gross domestic product. The medium-term budgetary objective, shall be calculated by ignoring any one-off measures and measures of a temporary nature.

(2) the medium-term budgetary objective for the structural deficit on an annual basis exceed 0, 5 percent, but not more than 1 per cent of gross domestic product, provided that the amount of the consolidated debt of the General Government sector was below 40 percent of gross domestic product and the risks in terms of the long-term sustainability of public finances are low.

(3) in the event of a significant divergence from the medium-term budgetary objective for the structural deficit, in accordance with the provisions of art. 10 of Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies or measures to attain it trigger automatic corrective mechanisms laid down by the National Assembly.

(4) the medium-term budgetary objective for the structural deficit on an annual basis is updated every three years. It can be further updated in case of implementation of structural reforms with significant impact on the sustainability of public finances, in accordance with the provisions of art. 2 (a) of Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies.

Art. 24. (1) the failure to comply with the medium-term budgetary objective for the structural deficit on an annual basis shall be permitted in exceptional circumstances and provided that her failure is at a rate which does not jeopardise the sustainability of public finances, in accordance with the provisions of art. 9 of Council Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies in the medium term.

(2) a temporary deviation from the medium-term budgetary objective for the structural deficit on an annual basis is permitted in the conduct of major structural reforms with a great impact on the fiscal sustainability and provided that it does not exceed the maximum allowable size of the deficit of the General Government sector under art. 25, para. 2.

(3) an extraordinary circumstance is unusual event outside the control of the Council of Ministers, which has a serious impact on the financial position of the General Government sector, in accordance with the provisions of art. 9 of Council Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies, or a period of economic decline by over 3 per cent in real terms.

Art. 25. (1) the objective of the balance of the General Government sector is to achieve and/or maintain a zero or positive balance.

(2) the deficit of the General Government sector on an annual basis, calculated on the basis of the methodology of the European system of national and regional accounts in the community, cannot exceed 3 percent of gross domestic product.

(3) in the case of a deficit of the General Government sector on an annual basis, the Council of Ministers with the medium-term budgetary forecast defines the term and steps to reach the zero or positive balance.

Art. 26. (1) the annual expenditure growth should not exceed the reference potential growth of gross domestic product. The range of costs and the methodology for the calculation of the reference potential growth of gross domestic product shall be determined in accordance with the requirements of Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies.


(2) higher growth of expenditure against the Al. 1 is only allowed to offset by additional measures leading to an increase in budget revenues. Additional measures should lead to a sustainable increase in revenue and a one-time character.

(3) measures leading to a lasting reduction of budget revenue, offset by measures to permanently reduce costs.

(4) over revenue for the current budget year cannot serve as a source for additional costs, except in the cases referred to in paragraph 1. 5-8.

(5) paragraph 4 shall not apply to over-the proceeds of insurance benefits and from grants and donations.

(6) paragraph 4 shall not apply to the budgets of the National Assembly, the judiciary and for the budgets of municipalities, as well as for the budgets of the organizations under art. 22, para. 5.

(7) paragraph 4 shall not apply to delegated school budgets, when by law provided for spending over revenue.

(8) at the expense of over-the-counter tax revenues in the State budget the National Assembly on the proposal of the Council of Ministers may approve additional expenditures and transfers in the State budget in accordance with the fiscal rules under this Act.

Art. 27. (1) the objective of budgetary balance on the consolidated fiscal programme, calculated on cash basis, is to achieve and/or maintaining a zero or positive balance.

(2) in the expected negative deviation of the annual target for the budgetary balance on the consolidated fiscal program the Minister of finance proposes that the Council of Ministers to approve the compensatory measures.

(3) in the event that the measures referred to in paragraph 1. 2 changes in the basic indicators of the State budget and/or budgets of social security funds, the cabinet shall submit to the National Assembly a proposal for changes to the law on State budget and/or the law on the budget of State social insurance and the national health insurance fund.

(4) the annual budget deficit under the consolidated fiscal programme, calculated on cash basis, shall not exceed 2 per cent of gross domestic product.

(5) annual budget deficit in the amount exceeding this under para. 4 shall be permitted in exceptional circumstances and provided that it does not exceed the maximum allowable size of the deficit of the General Government sector under art. 25, para. 2.

(6) in the event of a deficit in the consolidated fiscal programme, calculated on cash basis, in the medium-term budget estimate and in the law on the State budget provides for measures for the annual reduction to achieve a zero or positive budget balance.

Art. 28. the maximum amount of expenditure in the consolidated fiscal programme may not exceed 40 per cent of the gross domestic product.

Art. 29. (1) the nominal amount of the consolidated general government debt at the end of each year may not exceed 60 percent of gross domestic product.

(2) in the case of excess of debt under para. 1 over 60 per cent of the gross domestic product in the medium-term budget estimate and in the law on the State budget provides for measures for the annual reduction in the amount of not less than 5 percent of the excess, to the achievement of the proportion referred to in paragraph 1.

(3) the consolidated general government debt at the end of each year as a proportion of gross domestic product must not exceed the ratio from the previous year, while the ratio is over 60 percent.

(4) in the cases referred to in para. 2 of the law on the State budget for the relevant year may provide for additional restrictions on the assumption of debt by municipalities and social security funds, including in individual municipalities and the social security funds.

Art. 30. The medium-term objective for the budgetary balance on the budget of the municipality, calculated on cash basis, is adherence to balanced budget balance.

Art. 31. (1) the average rate of increase in the cost of local activities in the budgets of municipalities for the foreseeable medium term period should not exceed the average rate of increase of reported expenditures for local activities for the past four years.

(2) a higher rate of increase in expenditure in relation to the Al. 1 is only allowed to offset by additional measures leading to an increase in budget revenues. Additional measures should lead to a sustainable increase of the own municipal revenues and one-off in nature.

(3) measures leading to a lasting reduction of budget revenue in the budgets of municipalities are offset by measures to permanently reduce costs.

Art. 32. (1) the annual amount of payments on municipal debt for each municipality in each year may not exceed 15 per cent of the annual average amount of own income and the total countervailable subsidy for the past three years, calculated on the basis of data from the annual reports on the implementation of the budget of the municipality.

(2) the Nominal″t issued during the current budget year municipal securities may not exceed 5 percent of total revenue and total countervailable subsidy in the last annual report on the implementation of the budget of the municipality.

(3) the annual amount of the debt due payments include principal, interest, fees, commissions and other payments on the debt of the municipality.

(4) where an upcoming payment on an existing debt, which is the subject of a refund is due on the date preceding the date of assumption of duty refinansiraŝiâ, the municipality must set aside a cash reserve for the upcoming payment on an existing debt within the size set with al. 1.


(5) in the limit under para. 1 does not include the debt of municipalities in temporary interest-free loans and the loans granted by other persons of the General Government sector.

(6) the law on the State budget for the year can be set the maximum amount of debt that can be borne by the municipality during the budget year outside the limitations under para. 1 outside the cases referred to in para. 5 pre-financing payments on projects financed with funds from the European Union.

Art. 33. (1) the social security funds cannot undertake debt except:

1. temporary interest-free loans;

2. international debt programs and treaties ratified by the National Assembly;

3. financial leasing and other forms of debt, other than bank loans and securities issues.

(2) with the laws for the budgets of the social security funds for the year can be set to take on debt limits under para. 1, item 3.

(3) social security funds cannot issue guarantees.

Art. 34. (1) the Government high schools, Bulgarian Academy of Sciences, the Bulgarian national television, Bulgarian national radio and the Bulgarian News Agency (BTA) may not bear the debt with the exception of:

1. temporary interest-free loans;

2. international debt programs and treaties ratified by the National Assembly;

3. financial leasing and other forms of debt, other than bank loans and securities issues.

(2) the law on the State budget can be defined limits on the assumption of a debt under para. 1, item 3.

(3) the persons referred to in para. 1 may not issue guarantees.

(4) the provisions of paragraphs 1 and 2. 1-3 shall also apply to all other persons from the subsector Central Government ", whose budgets are included in the consolidated fiscal program and are not part of the State budget, except those under para. 5.

(5) the provisions of paragraphs 1 and 2. 1-3 shall also apply to persons of the subsector Central Government "whose funds and operations are included in the consolidated fiscal programme by the procedure of art. 171, unless by law is not otherwise specified.

Art. 35. (1) the Minister of finance determines the order, method and time limits for providing information about the status and movement of the debt of municipalities and the social security funds, including their intentions to take on debt, as well as for the granting of guarantees by the municipalities.

(2) the Minister of finance may require information about the status and movement of long and by other entities, which fall within the scope of the General Government sector.

Art. 36. (1) the official information about the consolidated debt of the General Government sector is published by the Ministry of finance in the month following the month in which such data are published by the European Commission (Eurostat).

(2) the official information on the guarantees of the General Government sector is published by the Ministry of finance in the month following the month in which such data are published by the European Commission (Eurostat).

Art. 37. (1) the law on the State budget for the relevant year shall be fixed limits for the maximum amount of:

1. the new government debt, which can be a poet this year, showing separately the maximum dimensions of the assumption of the debt:

a) under the law on public debt;

b) through financial leasing and other forms of debt pursuant to Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (OJ L 145/1 of 10 June 2009);

2. the new State guarantees under the law on public debt, which may be incurred during the year;

3. the public debt at the end of the year;

4. other warranties, for which this is provided for in law.

(2) the law on the State budget for the relevant year may lay down restrictions on the maximum size of the debt of the subsector Central Government ".

(3) the law on the State budget for the year concerned shall be included and all approved by the Cabinet of Ministers investment projects and specific programmes in accordance with the law on public debt, which will be financed with Government or Government guaranteed loans in 2009.

(4) the law on the State budget for the relevant year shall include projects, exceeding a threshold set by decision of the Council of Ministers, which will be funded with finance lease and other forms of government debt beyond those under the law on public debt.

(5) paragraph 4 shall not apply to the budgets of the National Assembly and the judiciary.

Art. 38. The amounts due for interest and repayments on principal amounts on public debt constitute a priority commitment of the State budget.

Art. 39. the decision to adopt the municipal budget for the relevant year, the Municipal Council shall determine:

1. the maximum size of the new municipal debt;

2. municipal securities that may be issued during the year;

3. the maximum amount of municipal and municipal debt guarantees by the end of the budgetary year.

Art. 40. The amounts due for interest and repayments on principal amounts on the municipal debt constitute a priority commitment of the municipal budget.

Art. 41. With the annual State budget Act determines the minimum level of fiscal reserve at the end of the year.

Chapter three

STRUCTURE OF THE BUDGETS

Section I

Structure of the State budget

Art. 42. (1) in the State budget include the central budget, the separate budgets of the National Assembly and the judiciary, the budgets of the bodies of the Executive power, other government bodies and the budgetary organizations outside those under para. 2.


(2) in the State budget does not include the separate budgets of the municipalities, the budgets of the social security funds and the budgetary organizations under art. 13, para. 3 and 4.

(3) in the State budget to provide for the contingency reserve and/or emergency costs – on the central budget, the budget of the National Assembly and in the budget of the judiciary. The amount of the reserve shall be determined by the law on the State budget for the respective year.

Art. 43. (1) the basic receipts and payments of the central budget include revenues from taxes, receipts and payments arising out of the issuance and servicing of Government securities and loans to support the balance of payments, costs associated with servicing of accounts and payments, proceeds from privatization, the payments of the contribution to the general budget of the European Union, as well as transfers to budgets and accounts for the funds of the European Union.

(2) through the central budget provides for expenditure and provides funding for the remaining budgets, included in the consolidated fiscal program, and for other persons. Expenditure shall be carried out in accordance with this law, the law on the State budget for the year concerned and on the basis of an act of the Council of Ministers.

(3) the provision for unforeseen and/or emergency expenses in the central budget is spent on the basis of an act of the Council of Ministers.

Art. 44. (1) the provision for unforeseen and/or emergency expenses in the budget of the National Assembly spent on decision of the President of the National Assembly.

(2) the provision for unforeseen and/or emergency expenses in the budget of the judiciary shall be spent on the decision of the Supreme Judicial Council.

Section Ii

Structure of the municipal budget

Art. 45. (1) the municipal budget includes:

1. income from:

a) local taxes – under conditions and within limits laid down by law;

(b)) under the conditions and fees – the line laid down by law;

c) services and rights granted by the municipality;

d) disposal of municipal property;

e) fines and financial penalties;

interest and penalties);

(g)) other receipts;

h) grants and donations;

2. costs for the State and for delegated by local activities, as well as in functional incision under the single budget classification:

a) personnel;

(b)) maintenance;

in the) interest;

d) allowances and benefits for households;

e) current subsidies;

f) capital expenditures;

3. budgetary dealings with the central budget and other budgets and accounts for funds from the European Union;

4. the budget balance;

5. financing.

(2) the State compensated the decrease in income under para. 1, item 1, letters "a" and "b" when it arises out of the conduct of State policy.

Art. 46. (1) On the budgets of the secondary and from lower level budget spenders with the budgets of the municipalities do not provide revenue, excluding grants and donations.

(2) paragraph 1 shall not apply to the delegated budgets.

Art. 47. The municipal budget is public and is controlled by the local community in the order determined by the City Council and by the competent authorities designated by law.

Chapter four

FISCAL RELATIONSHIPS

Section I Relationships of the State budget to the budgets of the State social insurance, the national health insurance fund and with other budgets and accounts

Art. 48. (1) the budgetary relations of the State budget with the budgets of the social insurance funds shall be determined under the conditions and in accordance with procedures provided for in special laws.

(2) the annual amount of budgetary relations under para. 1 shall be determined by the law on the State budget for the respective year.

(3) indicators in the budgets of the State social insurance and the national health insurance fund and other social security funds must comply with the relevant indicators on the State budget and the estimates in the consolidated fiscal program.

(4) in the event of revenue in the budgets of the State social insurance and national health insurance fund of the Council of Ministers may approve additional transfers from the central budget in the budgets of the State social insurance and the national health insurance fund for the financing of approved costs if it does not lead to a deterioration in the budgetary balance on the consolidated fiscal program and there are no funding opportunities with stock in their accounts.

(5) in excess over the intended expenditure on pensions, allowances and benefits paid from the budget of State social insurance, the Cabinet may approve additional transfers from the central budget in the budget of State social insurance, if it does not lead to a deterioration in the budgetary balance on the consolidated fiscal program and there are no funding opportunities at the expense of overdelivery of revenue budget of State social insurance.

Art. 49. (1) in the State budget are included and budgeted relationship with other budget organizations under art. 13, para. 3 and 4 under the conditions and by the procedure provided for in the relevant special laws.

(2) the measures provided for under para. 1 are provided through the budget of the major budget officer by or directly from the central budget, where this is provided for by law or by decision of the Council of Ministers.

Art. 50. In the State budget provides for transfers to accounts for funds from the European Union.

Section Ii

Relationships of the municipal budget with the State budget and other budgets and accounts

Art. 51. (1) the budgetary relations, including their size by species between municipal budgets and the State budget shall be determined by the law on the State budget for the respective year.


(2) budgetary relationships under para. 1 may be modified in accordance with this Act on the basis of a law or other Act of the Council of Ministers if it is provided for by law.

Art. 52. (1) the budget of the municipal budget relationships with central budget include:

1. transfers to:

a subsidy for financing) General of the delegated State activities;

b) local activities, including General balancing subsidy;

in) target subsidy for capital expenditure;

d) other targeted expenditure;

(e) financial compensation by the State);

2. temporary interest-free loans.

(2) in the municipal budget and budgetary relationships with other budgets and accounts for funds from the European Union.

(3) the resources of the Al. 1, item 1 is awarded on the basis of the law on the State budget for the year concerned and/or by an act of the Council of Ministers.

(4) the resources of the Al. 1, item 1, "a", "b" and "c" are subject to time limits set by the law on the State budget for the respective year.

Art. 53. (1) funded a State delegated to municipalities Government activities with a total subsidy for these activities.

(2) the total subsidy to finance activities mandated by the State shall be determined on the basis of the standards adopted by the Cabinet of Ministers for finance and natural indicators for the activity.

Art. 54. (1) the total countervailable subsidy for local activities is designed to provide a minimum level of local services in municipalities. The mechanism for the distribution of the total countervailable subsidy by municipalities shall be determined by the law on the State budget for the respective year.

(2) the amount of the total countervailable subsidy may not be less than 10 percent of their income statement of all municipalities in the last annual report on the implementation of the budget of their budgets.

(3) the draft of the mechanism under para. 1 shall be agreed with the National Association of municipalities in Republic of Bulgaria.

Art. 55. (1) the amount of the target subsidy for capital expenditure and the mechanism for its distribution by municipalities shall be determined by the law on the State budget for the respective year.

(2) the draft of the mechanism under para. 1 shall be agreed with the National Association of municipalities in Republic of Bulgaria.

Art. 56. (1) in making changes in accordance with this Act, the amount of budgetary relations of municipalities with the central budget is deemed to be amended by the date specified in the written notice to the Minister of finance.

(2) changes in the indicators of the municipal budget with the result obtained by transfer or temporary interest-free loan funds from the State budget and other budgets and accounts shall be carried out without the need for a decision of the Municipal Council.

Chapter five

FINANCIAL RELATIONSHIPS WITH THE GENERAL BUDGET OF THE EUROPEAN UNION AND WITH OTHER INTERNATIONAL PROGRAMS AND CONTRACTS

Section I

Payments to the general budget of the European Union

Art. 57. (1) the amount of the contribution from the central budget to the general budget of the European Union shall be approved with the law on the State budget for the year in question and shall be determined in accordance with the European legislation on the system of the European Communities ' own resources.

(2) the contribution referred to in paragraph 1. 1, interest for delayed submission and other adjustments are translated into an account opened at the Bulgarian National Bank on behalf of the European Commission, in accordance with the conditions and time limits laid down in Community legislation concerning the system of the European Communities ' own resources.

Art. 58. The State budget means shall be provided for other contributions and payments to the budget of the European Union.

Section Ii

Financial relationships for the management of funds from the European Union and other international programs and contracts

Art. 59. the receipt, disbursement and management of the funds from the aid granted by the Republic of Bulgaria on the programmes and mechanisms of the European Union and other international programmes and agreements, shall be carried out in accordance with the applicable EU and national legislation and requirements of relevant programs and contracts.

Art. 60. National co-financing programmes and mechanisms of the European Union and other international programmes and agreements can be provided:

1. the budget of the Organization – budgetary beneficiary;

2. by transfer from the budget or from another budget.

Art. 61. To cover the higher than estimated uptake of funds from the aid granted by the Republic of Bulgaria by the European Union, the Council of Ministers may approve the provision of further funding subject to the fiscal rules under this Act.

Art. 62. The authorities responsible for the financial management of funds from the European Union, are required to take the necessary action for the collection of amounts unduly paid and nadplatenite, as well as unlawfully obtained or improperly acquired funds in projects, including related national co-financing, as well as fines and other monetary penalties provided for under national law and in the law of the European Union or in the clauses under other programs and contracts.

Art. 63. in the case of imposed financial corrections, when not subject to recovery from beneficiaries and the source of paid costs are ineligible for funding from the European Union, they shall be reimbursed within the limits of the budget year to these accounts by the authorising officer by delegation budget with budget, in whose structure is the authority for the financial management of the program/mechanism as far as by law or by decision of the Council of Ministers is not otherwise specified.


Art. 64. (1) in cases where the projects are retreating from funding from the European Union, the authority for the financial management of the program/mechanism suspended payments as paid ineligible costs for these projects are borne by the authorizing officer with a budget, in whose structure is the body.

(2) the amounts referred to in paragraph 1. 1 shall be reimbursed from the budget of the authorising officer by delegation with a budget, in whose structure is the authority, at the expense of the funds of the European Union or in the budget from which they are derived.

(3) the financial resources Required for the finalization of projects under par. 1 is provided by the authorising officer by delegation budget with budget, in whose structure is the authority for the financial management of the program/mechanism, within the framework of the medium-term budgetary forecast. This provision shall apply, in so far as there is no termination of the contract or procedures are taken to terminate the contract.

(4) paragraphs 1-3 shall apply, in so far as by law or by decision of the Council of Ministers is not otherwise provided for.

Art. 65. the provisions of art. 61 – 64 and shall apply accordingly to funds from other international programmes and agreements, unless by law or by decision of the Council of Ministers is not otherwise provided for.

Chapter six

PREPARATION OF BUDGETS

Section I

Drafting of the medium-term budgetary estimate of the State budget and the budgets of the State social insurance and the national health insurance fund

Art. 66. (1) the Council of Ministers through the Minister of finance organises the drafting of the medium-term budget estimate and the project of the State budget.

(2) the medium-term budgetary forecast by al. 1 shall be drawn up for a period of three years.

Art. 67. (1) on an annual basis and no later than 31 January the Council of Ministers shall, on a proposal from the Minister of Finance shall adopt the budget procedure for the drafting of the medium-term budgetary forecast and the draft State budget for next year.

(2) budgetary procedure includes stages, terms, distribution of responsibilities and requirements for the production of the medium-term budget estimate and the project of the State budget.

(3) the budgetary procedure covers all authorising departments budget on the budgets of the budgetary organizations.

(4) in the budgetary procedure the Council of Ministers may establish primary spenders with a budget, other than those referred to in art. 18, al. 2 to apply programming format of the budget.

(5) the budgetary procedure also extends to legal persons, State-controlled and/or by the municipalities, which are not part of the consolidated fiscal program, but fall within the scope of the General Government sector.

(6) the Minister of finance giving instructions on the implementation of the budgetary procedure.

(7) National Statistical Institute provides information on the persons referred to in para. 5, falling within the General Government sector, including by subsector. The scope, terms and procedure for the provision of information shall be agreed between the Minister of finance and the President of the National Institute of statistics.

Art. 68. (1) within the framework of the budgetary procedure, the Minister of Finance shall prepare spring and autumn macroeconomic forecast within respectively to 25 March and by 25 September.

(2) the Macroeconomic projections, including the basic assumptions on which these projections are based, are published on the website of the Ministry of Finance within 10 days after their preparation.

Art. 69. (1) the budget estimates and project budgets are being developed: 1. from the ushers with a budget in the budgets of the budgetary organizations, including municipalities – indicators of the single budget classification;

2. from the primary budget spenders that implement a programming format on a budget – and in the areas of budgetary policies and programmes;

3. the authorising officer by delegation from the budget in the budget of the National Assembly – and in functional areas and budgetary programmes;

4. the budget of the judiciary – and the authorities of the judiciary;

5. for public high schools and for the Bulgarian Academy of Sciences – through the major officer by budget, consolidated and individual budgets by items of the single budget classification.

(2) the budget developed the ushers their budget projections and draft budgets in accordance with the expenditure ceilings and/or the size of the budget, approved by the Council of Ministers with the latest medium-term forecast of the budget, the budgetary procedure and the instructions of the Minister of finance.

(3) information on the state-mandated activities financed from the State budget through the budget of the municipalities, shall be submitted to the Minister of finance in municipalities by the Ministers responsible for the conduct of the relevant policy.

(4) the primary spenders with a budget submitted to the Minister of finance budget forecasts and project budgets.

(5) Primary budget spenders with present and forecast for the receipt and expenditure of funds from the European Union and the other international programmes and agreements.

(6) Primary budget spenders with the budgets of the National Assembly and the judiciary bring its budgetary estimates and projects of the budgets in the Council of Ministers within the budgetary procedure with deadlines. The budget forecasts and the draft budgets are presented to the Minister of finance for the purposes of the preparation of the medium-term budget estimate and the project for the State budget within the limits set by the budgetary procedure as possible.


(7) the Minister of Finance shall notify the National Assembly and the Supreme Judicial Council for its opinion on the draft budgets of the National Assembly and the judiciary under para. 6.

(8) in the Al. 6 and 7 on the draft budget of the Assembly the final draft of the budget of the National Assembly shall be agreed by the President of the National Assembly and the Prime Minister or by officials authorised by them, which is included as part of the project of the State budget.

(9) for the purposes of the medium-term budgetary forecast entities falling within the scope of the General Government sector and do not form part of the consolidated fiscal program, submit the relevant first course units and evaluation of information budget forecasts on the indicators defined in the guidelines referred to in art. 67, para. 6. Aggregate indicators and forecasts for these individuals are represented by the major budget officer by the Minister of finance. Method for providing information of the entities for which it cannot be determined a corresponding major officer by budget shall be indicated in the guidelines referred to in art. 67, para. 6. Art. 70. (1) in cases where the primary spenders with a budget, with the exception of the ushers with a budget in the budgets of the National Assembly, the judiciary and the municipalities have submitted predictions that do not comply with the requirements and format for the preparation and the presentation of information concerning the budgetary procedure, the Minister of finance for the project processing returns in a certain period of it.

(2) when the ushers with a budget under para. 1 have not submitted or not have treated their projects under the conditions laid down by the Minister of finance requirements and timelines, the Minister of Finance shall prepare a draft of the medium-term budgetary forecast and the State budget for next year in line with the priorities of fiscal policies on the basis of the developed by the Ministry of Finance estimates and forecasts.

Art. 71. (1) within the framework of the budgetary procedure the Council of Ministers shall, on a proposal from the Minister of Finance shall adopt standards for activities mandated by the State with natural and valuable indicators.

(2) the standards referred to in para. 1 serve for the determination of total amount of funds for the financing of activities mandated by the State and for distribution at the first course with a budget spenders.

(3) the standards for the delegated State activities are being developed jointly by the relevant Minister, the National Association of municipalities in Republic of Bulgaria and the Minister of finance.

(4) the standards referred to in para. 1 may be modified pursuant to the Act.

Art. 72. (1) on an annual basis within the Council of Ministers by 20 April, on the proposal of the Minister of finance approves the medium-term budgetary forecast for the next three years, as well as an update on the strategy for the management of the public debt in accordance with the law on public debt.

(2) the medium-term budgetary forecast is being developed by the Ministry of Finance on the basis of:

1. most likely, or a more conservative macro-economic scenario, based on the spring macroeconomic forecast;

2. the established with the last medium-term budget estimate fiscal targets, policies and expenditure ceilings and/or budget;

3. assessment of the direct impact of the policies on the long-term sustainability of public finances;

4. the budget estimates of primary spenders with a budget for the next three years;

5. the estimates of the Ministry of Finance estimates the primary spenders with a budget;

6. other assessments and forecasts, which may include projections and estimates of the debt of the subsector Central Government "of social security funds and the subsector local government".

(3) in the event of a change of fiscal targets and policies in relation to those under para. 2, item 2 differences are reflected in the medium-term budgetary forecast.

(4) the approved medium-term budget estimate shall be published on the website of the Ministry of finance and is presented for information to the National Assembly.

Art. 73. The medium-term budgetary forecast contains:

1. a description of the priorities of the Government's policies;

2. the basic assumptions under which was developed;

3. assumptions for the development of national and world economy, including macroeconomic scenarios;

4. the objectives of fiscal and budgetary policy, tied with those laid down in this Act fiscal rules and restrictions, and basic principles for the management of public finances;

5. information for the latest reporting year, the current year and the forecast for the basic budget indicators for the next three years;

6. the ceilings of the costs of the individual first course ushers with a budget or a summary for a group of primary spenders with budget and/or fiscal relationship for the next three years.

Art. 74. (1) the Minister of finance agreed with the primary spenders with their budget expenditure ceilings and/or the size of their budget dealings in the medium-term budgetary forecast.

(2) the Minister of finance agreed with the National Association of municipalities in Republic of Bulgaria the amount of budgetary relations of the central budget with the budgets of the municipalities in the medium-term budgetary forecast.


Art. 75. (1) in the development of the medium-term budget estimate and the project of the State budget the Treasury makes a comparison of current macroeconomic forecast under art. 68 with that of the European Commission and defended in the presence of significant differences.

(2) the macroeconomic forecasts according to art. 68 can be compared with those of other independent organisations.

Art. 76. The convergence programme, the national reform programme and the medium-term budget estimate shall be drawn up under the same macro-economic and fiscal forecasts and assumptions.

Art. 77. (1) in terms of the budgetary procedure the National Association of municipalities in Republic of Bulgaria may make proposals for the total relationship of municipal budgets with the central budget and other proposals in the draft State budget for the year concerned in part about municipalities and presents them in the Ministry of finance.

(2) the Minister of Finance shall consult the National Association of municipalities in Republic of Bulgaria in their proposals under para. 1.

(3) For consultation under paragraph 1. 2 shall be drawn up bilateral protocol.

Art. 78. The Minister of finance develops the project of the State budget and the draft of the updated medium-term budget estimate in the interaction with the primary spenders with a budget on the basis of:

1. the most likely or the more conservative macroeconomic scenario based on the autumn forecast of the Ministry of finance for the development of the national economy;

2. the draft budgets of the primary budget spenders for the year and estimates for the next two years, developed in compulsory compliance with the approved expenditure ceiling and/or budget;

3. projects of the budgets of the National Assembly and the judiciary and the estimates for the next two years, taking into account the approved expenditure and recommended their ceilings;

4. other assessments and forecasts.

Art. 79. (1) the Minister of Finance shall prepare and submit to the Council of Ministers:

1. the Bill on the State budget;

2. the draft of the updated medium-term budget forecast, reflecting the recommendations of the Council of the European Union and the differences between macro-economic scenarios from the spring and autumn forecast of the Ministry of finance;

3. the draft statement of the Council of Ministers on the draft budget of the judiciary;

4. the minutes of consultations with National Association of municipalities in Republic of Bulgaria;

5. other documents specified in the budgetary procedure.

(2) the Minister of finance, together with the Bill on the State budget, submit to the Council the programme budgets of formats with the primary budget spenders the State budget.

(3) the Council of Ministers approved the Bill on the State budget, the updated medium-term estimates and adopt its opinion under paragraph 2. 1, item 3. The parameters of the approved State budget bill must match the parameters of the updated medium-term budget estimate.

(4) no later than 31 October the Council of Ministers shall submit to the National Assembly approved a bill on the State budget, together with the updated medium-term budget estimate, representing the reasons thereto, as well as the accepted opinion on al. 1, item 3.

(5) if necessary, within one week of tabling in the National Assembly the Bill on the State budget with a primary budget spenders the budgets of the Council of Ministers, the ministries, government agencies and other budgetary organizations that implement the program budget format, sent to the President of the National Assembly, final draft programme budgets formats for discussion in the standing committees and publish them on their websites in compliance with the requirements of the law on the protection of classified information.

(6) the final drafts of programmatic formats budgets under para. 5 should correspond to the indicators on the Bill and approved the updated medium-term budget estimate.

(7) where appropriate, the Council of Ministers shall, on a proposal from the Minister of Finance within one month of the promulgation of the law on the State budget, the law on budget of State social insurance and the law on the budget of the national health insurance fund for the year approved changes in the updated medium-term budgetary forecast by al. 3 in accordance with the parameters of the law.

(8) where appropriate, within a week of the approved changes at al. 7 primary budget spenders that draw programming format of the budgets, update them and publish them on its website in accordance with the requirements of the law on the protection of classified information.

Art. 80. (1) the procedure for drawing up the budgets of the State social insurance and the national health insurance fund shall be specified in the relevant special laws, in so far as this Act does not provide otherwise.

(2) the National Social Security Institute and the national health insurance fund within the time limits laid down in the budgetary procedure, submit to the Minister of finance information necessary for the development of the medium-term budget estimate and the project of the State budget for the respective year.


Art. 81. With the Bill on the State budget the Council of Ministers may propose amendments to other laws only when they are related to the drafting, implementation and reporting of the consolidated fiscal program.

Section Ii

Compiling estimates of local activities for the next three years and the municipal budget

Art. 82. (1) the Municipal Council adopts a regulation on the conditions and procedure for compiling estimates of local activities for the next three years to compile, acceptance, implementation and reporting of the municipal budget, developed in compliance with the principles, rules and procedures under this Act. With the Ordinance can determine the budget of the municipality to draw up, adopt, implement and take into account in programming format.

(2) the Mayor of the municipality organized the compilation of the budget forecast and the budget of the municipality and in accordance with the guidelines referred to in art. 67, para. 6.

(3) the estimates for local activities include forecasts of:

1. municipal accounts for funds from the European Union-on key indicators;

2. the dynamics and condition of municipal debt and of debt, guaranteed by the municipality;

3. revenues, costs, and other indicators as per art. 14 for the municipality, controlled by persons falling within the sub-sectors ' Local governance ' and whose operations and funds are not included in the municipal budget;

4. the finances of companies controlled by the municipality and others, including information on estimated revenues, expenses and investments, the expected dynamics and condition of their debt, financial results, the anticipated amount of the dividend for the municipality, estimated values for subsidies, capital transfers and other services provided by the municipality funds, implementation of projects under the programs of the European Union;

5. the expected impact on the performance of municipal finance, including for persons referred to in paragraph 3 and 4 of the public-private partnerships and concessions for the duration of the forecast, and by the end of the operation of the relevant contracts, as well as other essential carried out or planned transactions and operations under the responsibility of the municipality and its spenders who have no direct effect on the cash budget of the municipality for the period of the forecast.

(4) the Minister of finance may give instructions regarding the volume, format and content of the information referred to in para. 3.

(5) the Ministry of finance may require the municipality to provide information under para. 3.

Art. 83. (1) the Mayor of the municipality is developing estimates of the municipality in cooperation with the mayors of the municipalities and mayors of districts on the basis of:

1. the guidelines referred to in art. 67, para. 6 and under art. 82, para. (4);

2. assumptions for the development of the region;

3. the strategy adopted by the Municipal Council, forecasts for the development of the municipality and the municipal development plan;

4. the fiscal rules and limits set out in this Act;

5. the proposals of the local community;

6. proposals of the secondary and ushers with a budget of a lower level, as well as budgetary organizations with municipal property.

(2) the Municipal Board shall approve the estimates at the suggestion of the Mayor of the municipality.

(3) the Mayor of the municipality shall submit to the Ministry of Finance estimates within the time limits laid down in the budgetary procedure.

Art. 84. (1) the Mayor of the municipality is developing a project on indicators for municipal budget under art. 45, para. 1 in cooperation with the mayors of the municipalities and mayors of districts on the basis of:

1. The Council of Ministers approved medium-term budget estimate, including the amount of budgetary relations of the State budget with the municipalities, as well as the approved budget estimate under art. 83, para. (2);

2. the guidelines referred to in art. 67, para. 6 and art. 82, para. (4);

3. the Division of activities and the natural and valuable indicators for activities mandated by the State in accordance with the relevant special laws;

4. the obligations brought claims under enforceable judgments;

5. the estimate of the expected size of the new costs and obligations for commitments of expenditure;

6. the obligations under the financing of municipal debt and the willingness to take on the new municipal debt, as well as the maximum size of the municipal debt and of municipal guarantees towards the end of the budgetary year;

7. obligations under national and regional programmes and projects;

8. other budgetary, accounting and statistical indicators on cash and accrual basis;

9. other assessments and forecasts.

(2) the Mayor of the municipality shall submit the draft budget for public discussion of the local community no later than 30 November, stating the date of discussion for at least 7 days in advance on the website of the municipality and the local mass media. Public discussion is held in a row set by City Council. The proposals shall be drawn up, which shall be submitted to the City Council together with the final draft of the budget.

(3) the draft budget shall be accompanied by the settlement budget indicators a single classification, as defined by the guidelines referred to in art. 67, para. 6, indicative of the annual statement of accounts for the funds from the European Union and from the projections under art. 82, para. 3.

(4) the Mayor of a municipality shall submit to the City Council the final draft of the budget of the municipality, the indicative annual statement of accounts for the funds from the European Union and the estimates under art. 82, para. 3 within 20 working days of the promulgation of the law on the State budget for the respective year.

Chapter seven

ADOPTION OF THE BUDGETS

Section I

Adoption of the State budget and the budgets of the State social insurance and the national health insurance fund


Art. 85. (1) the Bills on the State budget, State social insurance budget and to the budget of the national health insurance fund shall be considered in accordance with the staff regulations of the Organization and activities of the National Assembly.

(2) the Commission responsible for the budget, while considering the Bills under para. 1 summarizes the opinions of the standing committees of the National Assembly and the proposals of members of the National Assembly and rule on them while keeping the budget proposed by the Cabinet of Ministers in their budgets balance bills in al. 1.

(3) the budgets of the organizations implementing the programme budget format shall be submitted to the standing committees of the National Assembly of the major officer by budget.

(4) at the request of the standing committees of the National Assembly budgetary organisations provide further reference and clarification on the Bills under para. 1 and on Budgets under para. 3.

Art. 86. (1) in the examination of the Bill on the State budget the Assembly shall hear the report of the Minister of Finance on the State budget, the President of the National Assembly on the budget of the National Assembly, appointed by the Supreme Judicial Council representative on the budget of the judiciary, reports of specialised ministers responsible for the policy in the sector concerned, as well as the report of the Chairman of the Standing Committee of the National Assembly responsible for the budget.

(2) the State budget shall be adopted by law, which includes:

1. the summary indicators of the State budget on cash basis of revenue, grants and donations, expenses, the budgetary relations, contribution to the general budget of the European Union, the budgetary balance and the operations in the part of the funding budgeted relationship of the State budget to the budgets of the municipalities, the social and health insurance funds and other accounts with budgets and falling within the scope of the consolidated fiscal program;

2. the budgets of authorising primary budget – part of the State budget, the main indicators of the cash basis of revenue, grants and donations, expenses, the budgetary balance and the budget, operations in that part of the funding;

3. the costs in the budgets of the primary budget spenders that implement a programming format on a budget – in the areas of budgetary policies and/or programs, and the cost of the National Assembly – in functional areas;

4. the expenditure of the judiciary, including the authorities;

5. the maximum amounts of commitments for costs that may be incurred in the year by authorising higher budget under item 2;

6. the maximum dimensions of the new obligations for expenses that may be incurred in the year by authorising higher budget under item 2.

(3) the law on State budget indicators can be determined under para. 2, item 5 and 6 and under para. 5 and for the budgets of other ministries with a budget that are not an integral part of the State budget, with the exception of the budgets of municipalities and for the budgets of the social security funds – with the relevant laws of art. 89 and 90.

(4) the law on the State budget can be defined limits on staff costs in the budgets of the ministries in the primary budget State budget, as well as to the Council of Ministers is authorised to determine such a decree for the execution of the State budget on the budgets of the relevant authorising officers with a budget, with the exception of the budgets of the National Assembly and the judiciary.

(5) of the law on the State budget can be determined, and other indicators.

Art. 87. (1) in the event that by the beginning of the budgetary year the State budget is not adopted by the National Assembly, the revenues of the budget shall be collected in accordance with the laws in force, and costs are made in sizes no larger than the size of the expenditure for the same period of the previous year, taking into account the legislation in force of the Parliament and of the Council of Ministers that provide additional or reduced budgetary resources, and in compliance with the fiscal rules under this Act and approved by the Council of Ministers with the medium-term budget estimate fiscal targets.

(2) the provisions of para. 1 may not apply more than three months.

(3) in cases where the State budget is not adopted within the period referred to in paragraph 1. 2, the National Assembly on the proposal of the Council of Ministers defines by decision an additional period for the collection of revenue and expenses.

Art. 88. Primary spenders with a budget in the State budget, as well as the ushers with a budget under art. 86, para. 3 may not accumulate new obligations for expenses as well as to commitments of expenditure above their assigned by the procedure of art. 86, para. 2, item 5 and 6 and para. 3 limits except for changes to these indicators in accordance with this law or if there is a decision of the National Assembly.

Art. 89. (1) in the examination of the budget of State social insurance the National Assembly heard a report from the responsible Minister and the report by the National Insurance Institute, as well as the report of the Commission responsible for the budget.

(2) the law on State social insurance budget shall be adopted and the budgets of other social security funds, administered by the National Social Security Institute, as in the law include:

1. the consolidated budget of all administered by the National Insurance Institute social security funds;

2. the consolidated budget of the State social insurance;


3. the budgets of individual funds of the State social insurance;

4. the budgets of the other, administered by the National Insurance Institute, funds-separately for each Fund.

(3) Budgets under para. 2 are adopted in the fundamentals of art. 14, include the following elements:

1. revenue from social security contributions;

2. staff costs;

3. subsistence costs;

4. interest expenditure;

5. capital expenditures;

6. expenditure on pensions;

7. other insurance payments, benefits and allowances for households;

8. transfers from the central budget;

9. other transfers (net);

10. temporary interest-free loans (net);

11. operations with debt.

(4) the budget of the State social insurance in the part of the cost can be taken and in policy areas and/or on the budget programs.

Art. 90. (1) in the examination of the budget of the national health insurance fund the National Assembly heard a report from the responsible Minister and the report by the national health insurance fund, as well as the report of the Commission responsible for the budget.

(2) the budget of the national health insurance fund is required to adopt on the fundamentals of art. 14 and must contain the relevant items under art. 89, para. 3. the amount of the insurance payments shall be indicated on a separate line.

(3) the budget of the national health insurance fund in the part of the cost can be taken and in policy areas and/or on the budget programs.

Art. 91. The transfers and other forms of funding from the central budget under this law for budgets under art. 89 and 90 covered their shortages of funds and proceeds to finance payments.

Art. 92. (1) the Council of Ministers shall adopt Ordinance for the implementation of the State budget within one month after the promulgation of the law on the annual State budget.

(2) the Decree shall be indicators on Budgets included in the State budget, with the exception of the budgets of the National Assembly and the judiciary. With the Decree shall be indicators in budgetary and individual programs on budgets of budget organizations that implement a programming format of the budget, within the limits of the appropriations authorised by the annual law on the State budget expenditure on policy areas and/or budget programs.

Art. 93. the budgetary organizations publish approved budgets on its website in accordance with the requirements of the law on the protection of classified information.

Section II

Adoption of the budget of the municipality

Art. 94. (1) the draft budget of the municipality are considered in the order set by the City Council.

(2) the Municipal Board shall adopt the budget of the municipality by a decision on indicators under art. 45, para. 1 within 15 working days of the presentation by the Mayor. The dimensions of the relationships with the State budget must comply with the rules adopted by the law on the State budget for the year concerned, as well as of other relevant indicators for the respective municipality and provisions.

(3) the decision on para. 2 Municipal Council approves:

1. the maximum amount of the new spending obligations that may be incurred during the year in the budget of the municipality as the available towards the end of the year obligations for expenses may not exceed 5 per cent of the annual average amount of reported expenditure for the last four years; the restriction does not apply to liability for costs, financed at the expense of aid and donations;

2. the maximum amount of commitments of expenditure that may be incurred during the year, as the available towards the end of the year commitments may not exceed 30 per cent of the annual average amount of reported expenditure for the last four years; This restriction shall not apply to commitments of expenditure, financed at the expense of aid and donations;

3. the amount of the arrears of the previous year, which will be razplateni from the budget for the current year;

4. the amount of defaulted receivables will be collected during the budget year;

5. limit of new municipal debt, the maximum size of the municipal debt and of municipal guarantees towards the end of the budgetary year;

6. estimates of the distribution of the target subsidy for capital expenditure, as defined by the law on the State budget for the year concerned, the objects of construction and overhaul, for the acquisition of tangible and intangible fixed assets and for research and design works, including co-financing and payments on loans for capital expenditure;

7. other indicators, including those laid down in the law on the State budget for the relevant year;

8. an indicative annual statement of accounts for the funds of the European Union;

9. an updated budget forecast.

(4) the target subsidy for capital expenditures under para. 3, item 6, determined by the law on the State budget for the relevant year may be allocated for activities delegated by the State and/or local activities. On account of this grant can provide for capital expenditures and for the delegated budgets. Its distribution is approved by decision of the Municipal Council.

(5) of the law on the State budget for the year can be determined:

1. another size of restrictions under para. 3, items 1 and 2;

2. municipal budgets to include other indicators.

(6) the budget of the municipality shall be broken down by quarters and the allocation is approved by an order determined by the Ordinance under art. 82, para. 1.

Art. 95. in the municipal budget, provision may be made for a reserve for unforeseen and/or urgent costs at a rate of up to 10 percent of the total amount of expenditure in the budget of the municipality.


Art. 96. On the decision of the Municipal Council of State mandated activities may be financed by funds from own income and from countervailable subsidy to municipalities.

Art. 97. the budget of the municipality shall be published on the website of the municipality within 10 working days following its adoption by the City Council. The budget of the municipality shall provide the Court of Auditors and of the Ministry of Finance within one month following its adoption. The Ministry of finance and the Court of Auditors and the information is provided to approved indicators under art. 94, para. 3 in the order determined by the Minister of finance.

Art. 98. (1) in the event that by the beginning of the budgetary year the State budget is not adopted by the National Assembly, the budget revenue of the municipality shall be collected in accordance with the laws in force, and costs are made in sizes no larger than the size of the expenditure for the same period of the previous year, and subject to the fiscal rules under this Act.

(2) in the event that by the beginning of the budgetary year the State budget was passed by the National Assembly, for the period until the adoption of the budget of the municipality of the City Council the monthly costs for the delegated State activities are carried out in a size not greater than the established with the law on the State budget for the budgetary year relationship of the municipality, and the cost of local activities are carried out in sizes no larger than the size of the expenditure for the same period of the previous year.

Art. 99. (1) upon changes in the administrative-territorial structure of the country, as well as in the case of the formation of new municipalities, the Municipal Council of the municipality shall adopt the amendment of the annual municipal budget no later than 60 days after the release of the new municipality.

(2) the Municipal Council of the newly established municipality adopts municipal budget for the period until the end of the current fiscal year not later than 60 days after the production of the early elections for local authorities.

(3) upon the merger of two or more municipalities to draw up budget of the newly established municipality, which shall be adopted by the newly elected Municipal Council no later than 60 days after the election.

Chapter eight

EXECUTION OF THE BUDGETS

Section I

General

Art. 100. (1) the primary budget spenders to organize and manage the implementation of their budgets.

(2) Primary budget spenders to define budgets of secondary units budget and approved them, as far as in this or in another law is not otherwise specified.

(3) Minor units fixed budget and approved budgets of authorising officers with a budget of a lower degree.

Art. 101. (1) the Minister of finance gives guidance on the implementation of the State budget and accounts for the funds from the European Union.

(2) the instructions referred to in paragraph 1. 1 shall be published on the website of the Ministry of finance.

Art. 102. (1) the primary budget spenders may not carry out costs and commitments of expenditure for the current year, exceeding the total amount of eligible costs and liabilities for costs in their budgets.

(2) the sanctions and penalties, as well as improper usvoenoto grants are for the account of the approved budget of the primary spenders with a budget as far as the law is not otherwise specified.

Art. 103. (1) in temporary cash budgets in tears primary spenders with a budget that are not part of the State budget, the Minister of finance may grant interest-free loans on behalf of the central budget, with time allowed for no longer than the end of the following year.

(2) by decision of the Municipal Council of the budget of the municipality may be granted interest-free loans to other municipalities, as well as other budgetary organizations whose budgets are not part of the State budget, with time allowed for no longer than the end of the following year. The granting of loans should not prevent the timely payment of obligations under the budget of the municipality, of which the loan is granted.

(3) the provision of budgetary funding consideration organizations by the persons under art. 13, para. 4, whose business includes the provision of such financing for the implementation of projects, is reflected as a temporary interest-free loan, including in cases where the due interest.

Art. 104. (1) for the pre-financing payments on projects financed with funds from the European Union and from other international programmes and agreements, except by the order of art. 142, para. 1 may be granted temporary interest-free loans:

1. from the main budget in the budgets of municipalities and other top spenders with a budget whose budgets are not part of the State budget under the conditions and in accordance with procedures laid down by an act of the Council of Ministers;

2. from the accounts of funds from the European Union under art. 144, para. 1 – with the Act of the Council of Ministers;

3. from other accounts for funds from the European Union, except those of the Commons – with the permission of the Minister of Finance upon proposal of the ushers with accounts for funds from the European Union;

4. from the accounts of European Union funds to municipalities – by a decision of the relevant municipal Council; in the event that it is unable to make payments from the accounts for funds from the European Union, of which are granted interest-free loans, the amounts due shall be paid from the municipal budget;

5. from the municipal budget – by decision of the Municipal Council.

(2) the amounts of the loans under para. 1, item 2-5 concern in the budget or account for funds from the European Union, if it is a separate one.


(3) the provisions of paragraphs 1 and 2. 1 and 2 shall apply, provided that they are not contrary to the law of the European Union, the treaties, the conditions and requirements of the programmes and projects.

(4) the term for repayment of the loans under para. 1 be bound by the terms of use of the relevant funding with funds from the European Union and from other international programmes and agreements and related national co-financing and may not exceed the end of the budget year.

(5) the grant of the loans pursuant to para. 1-4 should not prevent the timely payment of obligations in the accounts for funds from the European Union, of which the loan is granted.

Art. 105. (1) in non-refundable within the allocated from the central budget and from the municipalities of temporary interest-free loans to municipalities and other budget organizations whose budgets are not part of the State budget, including in the cases under art. 104, interest due under the law on interest on taxes, fees and other governmental charges.

(2) granted by the central budget and municipal budgets of temporary interest-free loans may require collateral in the order conditions, types and sizes laid down in the Act of the Council of Ministers, respectively, by the City Council.

Art. 106. Subject to the granting of fiscal transfers organization may be intercepted with refund transfers and interest free loans for the corresponding budgets or accounts for funds from the European Union, in so far as by law or by an act of the Council of Ministers is not otherwise specified.

Art. 107. (1) the Minister of finance may limit or suspend transfers/restrict the limits for payments of budgetary organizations in violation of budgetary discipline.

(2) the application of para. 1 may not lead to the suspension of the activities of the budget organizations or to the default law arising from or by an international treaty obligations.

(3) paragraph 1 shall not apply in respect of the budgets of the National Assembly and the judiciary.

Section II

Implementation of the State budget, budgets of State social insurance and the national health insurance fund and other budgets, without the budgets of municipalities

Art. 108. (1) the primary spenders with the budget presented at the Department of finance monthly distribution of annual budgets within the time limits laid down by the guidelines referred to in art. 101, para. 1.

(2) the respective Ministers present at the Treasury Division of consolidated budget of State high schools and the budget of the Bulgarian Academy of Sciences within the time limits laid down by the guidelines referred to in art. 101, para. 1.

(3) in the case of errors or inconsistencies found the monthly distribution by al. 1 and 2 with the established indicators for the respective budgets the Minister of Finance shall notify the primary spenders with a budget and set a time limit for their removal.

Art. 109. (1) the Council of Ministers may approve v″trešnokompensirani changes of eligible costs in the areas of policies on the budgets of the ministries in the primary budget State budget at their proposal, in consultation with the Minister of finance, except in the cases under art. 110 and art. 112, para. 3.

(2) the Council of Ministers may approve changes to approved personnel costs in the budgets of the ministries in the primary budget State budget at their proposal, in consultation with the Minister of finance, with the exception of the delegated budgets and, in the cases under art. 110.

(3) the Council of Ministers may approve additional costs/budgets of transfers to the primary spenders with a budget as well as for the budgetary organizations under art. 13, para. 3 and 4 at the expense of the central budget, except in the cases under art. 110, para. 2 when not to disturb the balance of the State budget.

(4) the Council of Ministers approved changes to their budgets, which are part of the State budget, in the part of the financing of the budgetary balance on a proposal from the relevant major officer by budget, in agreement with the Minister of finance, to:

1. the acquisition of shares, including to increase the size of the participating interest;

2. the provision of repayable loans and financial assistance to non-budgetary organizations;

3. other operations laid down by the law on State budget for the year concerned and with the Decree on its implementation.

(5) Primary budget spenders with more State budget made the Al. 1-4 changes to their budgets and shall notify the Minister of Finance appointed by him on the line.

(6) the Minister of Finance made the Al. 3 and 4 changes to the central budget.

(7) in the cases referred to in para. 3 the Council of Ministers shall be carried out and the changes in the indicators under art. 86, para. 2, item 5 and 6 insofar as the law on State budget for the respective year.

Art. 110. (1) the Minister of finance may make changes to the budgets of the ministries in the primary budget State budget at the expense of aid and donations and revenue from insurance benefits.

(2) the Minister of finance may make changes to expenditure not provided for in the budgets of the ministries in the primary budget State budget, when unspent from previous years funds from grants and donations and insurance benefits at the expense of the compensated reduction of costs in the State budget.


(3) the Minister of finance may make changes to the v″trešnokompensirani eligible costs under budget plans on the budgets of the ministries in the primary budget State budget at their proposal, without changing the eligible costs in the areas of policies. In these cases it is not possible to change and total personnel costs except for changes in the delegated budgets.

(4) the Minister of finance may make offset changes between budgets by mutual proposal from the primary budget spenders, without changing the objective and purpose of the funds.

(5) the Minister of finance may make changes in the costs of the budgets of the primary budget spenders at the expense of the budget received transfers from accounts for funds from the European Union.

(6) the Minister of finance may make other changes between the budgets of the top spenders with a budget and accounts for the funds from the European Union when it does not deteriorate the balance of the State budget.

(7) the Minister of finance may make changes to the budgetary relations with the central budget of the first stepennite with the budget spenders, whose budgets are included in the State budget for payments and receipts in the part of the financing of the budgetary balance beyond the cases under art. 109, para. 4.

(8) the Minister of finance may make changes to expenditure not provided for in the budgets of the National Assembly and the judiciary in unspent funds from previous years of aid and donations from insurance benefits at the expense of the compensated reduction of costs in the State budget, when change cannot be carried out under the conditions of art. 113, para. 6.

(9) the Minister of finance may, on a proposal from the relevant authorising officer to carry out major changes in the indicators under art. 86, para. 2, item 5 and 6 for the delegated budgets resulting from the over-achieving their revenue, so far as the law on State budget for the respective year.

(10) in the cases referred to in para. 1, 2, 4, 5 and 6 the Minister of finance and carry out changes in the indicators under art. 86, para. 2, item 5 and 6 and article. 86, para. 3 as far as the law on State budget for the respective year.

Art. 111. (1) where, pursuant to law or an act of the Council of Ministers are changing natural and/or value indicators in state-mandated activities, the Minister of Finance shall carry out the appropriate offset changes the relationship between the central budget and the budgets of the municipalities.

(2) the Minister of Finance made changes in the budget of the municipalities concerned relationships with the central budget, resulting from changes in the administrative-territorial structure of the country.

Art. 112. (1) the authorising officer, the first with a budget made the appropriate changes in the budget, including the budgets of authorising a minor budget, within the framework of the changes referred to in art. 109 and 110.

(2) the overarching budget officer by the State budget may make internal changes to offset their budget, including the budgets of authorising a minor budget, without changing the cost of policy areas and budgetary programs. In these cases it is not possible to change and total personnel costs except for changes in the delegated budgets.

(3) the overarching authorising officer may conduct a budget offset budgetary change relationships with other budgets, including those under art. 13, para. 3 and 4, on account of the change of the budget of the corresponding major officer by budget expenditures and transfers, while not affecting the budget dealings with the central budget and has not implemented the provisions of art. 110, para. 4, without changing the objective and purpose of the funds.

(4) after a change in the order of paragraphs 1 and 2. 1-3 primary spenders with a budget in the Ministry of finance presented an updated distribution of the revised budgets for months set by the Minister of finance order.

(5) the relevant officer by major budget determines the order for the notification of the applicable delegated budget spenders changes to their budgets.

(6) when the ushers with a budget under art. 13, para. 3 and 4 of the law on the State budget for the respective year are set maximum dimensions of performance art. 86, para. 3 they can make changes in them only in the case of:

1. in the year received aid and donations and insurance benefits;

2. transfers from other budgets except in the cases under art. 86, para. 2, art. 109 and 110 was determined and the sum of the indicators under art. 86, para. 3 that is transferred between the budgets;

3. transfers of accounts for funds from the European Union.

(7) the provisions of para. 6 shall apply in so far as the law on State budget for the year is not otherwise specified.

Art. 113. (1) the provisions of art. 109, para. 1, 2 and 4, art. 110, para. 1-7 and art. 112, para. 1, 2, 5, 6 and 7 shall not apply to the budgets of the National Assembly and the judiciary.

(2) changes in the budget of the Compensated the National Assembly, including the budgets of authorising a minor budget functional areas shall be carried out by the authorising officer by delegation with a budget in the budget of the National Assembly.

(3) changes in the budget of the judiciary, including the budgets of authorising the minor budget shall be carried out by the authorising officer by delegation with a budget in the budget of the judiciary.


(4) changes in the budgets of the National Assembly and the judiciary at the expense of aid and donations and revenue from insurance payments, and the resulting changes in the indicators under art. 86, para. 2, item 5 and 6 are carried out by the authorising officer with major budget.

(5) changes in the costs of the budgets of the National Assembly and the judiciary at the expense of the budget received transfers from accounts for funds from the European Union, and the resulting changes in the indicators under art. 86, para. 2, item 5 and 6 are carried out by the authorising officer with major budget.

(6) changes in the budgets of the National Assembly and the judiciary in unspent funds from previous years of aid and donations from insurance benefits shall be made by the authorising officer with major budget at the expense of reduction of v″trešnokompensirano costs in the budget.

(7) the changes made under para. 2-6 the major officer by budget shall notify the Minister of finance.

Art. 114. (1) the Supervisory Board of the National Social Security Institute, on the proposal of the President of the National Insurance Institute can approve changes to offset the general budget of the State social insurance indicators of costs and the transfers to ensure the payment of pensions and other social security payments.

(2) the Supervisory Board of the National Social Security Institute, on the proposal of the President of the National Insurance Institute can approve compensated changes between indicators in the budget of the National Social Security Institute, with the exception of those that result in an increase in personnel costs. This provision shall not apply where it is necessary to provide funding under para. 1 and/or failure of the revenue in the general budget of the State social insurance.

(3) the Manager of the National Social Security Institute reflects the changes in the budget of State social insurance arising from further submitted transfers from the State budget.

Art. 115. (1) the Supervisory Board of the national health insurance fund on the proposal of the President of the national health insurance fund can approve compensated changes between indicators of costs and the transfers to ensure health insurance payments.

(2) the Supervisory Board of the national health insurance fund on the proposal of the President of the national health insurance fund can approve compensated changes between indicators in the budget of the national health insurance fund, with the exception of those that result in an increase in personnel costs. This provision shall not apply where it is necessary to provide funding under para. 1 and/or failure of the revenue in the budget of the national health insurance fund.

(3) the Manager of the national health insurance fund reflects the changes in the budget of the national health insurance fund, resulting from further submitted transfers from the State budget.

Art. 116. The provision for unforeseen and urgent expenditure in the budgets of the State social insurance and the national health insurance fund shall be spent at the discretion of the relevant supervisory authority only for social security, according to health insurance payments.

Art. 117. (1) changes in the budgets of the social security funds at the expense of aid and donations and revenue from insurance payments, and the resulting changes in the indicators under art. 86, para. 3 shall be carried out by the authorising officer with major budget.

(2) changes in the budgets of the State social insurance and the national health insurance fund for unspent funds from previous years of aid and donations from insurance benefits shall be approved by the relevant supervisory authority on a proposal from the authorising officer by delegation with a budget at the expense of reducing v″trešnokompensirano cost of the corresponding budgets.

(3) Primary budget spenders with the budgets of the social security funds may make changes in the costs of their budgets at the expense of the budget received transfers from accounts for funds from the European Union, and the resulting changes in the indicators under art. 86, para. 3.

Art. 118. Administered by the National Social Security Institute budgets are implemented and managed an integrated subject to separate reporting, monitoring and control of individual budgets and their indicators.

Art. 119. (1) there shall be no costs or obligations that affect the balance of the consolidated fiscal programme, except in cases where the Council of Ministers, on a proposal from the National Assembly has adopted relevant amendments to the law on the State budget and/or in the law on State social insurance budget, and/or in the law on the budget of the national health insurance fund for the year.

(2) it is not permitted the initiation of programmes or projects, the costs of which are not provided for in the law on the State budget and/or in the law on State social insurance budget, and/or in the law on the budget of the national health insurance fund for the year.


Art. 120. (1) Due to the account of the central budget amounts of physical and legal persons in enforceable court and arbitration decisions, including restoration of withdrawn in favor of the State budget currency shall be paid from the budgets of the relevant primary spenders with a budget, if necessary, make changes to the budget their relationships with the central budget. When you cannot establish the appropriate authorising officer with a budget, the amounts shall be paid by the budget of the Ministry of finance.

(2) the payments under para. 1 may be carried out through the referral of bills to foreign funds with the primary budget spenders.

(3) in so far as the legislation is not otherwise specified, the provisions of paragraphs 1 and 2. 1 and 2 shall also apply to the provided for in the central budget amounts for the benefits of the natural and legal persons, due from the State on the basis of the relevant laws.

Art. 121. (1) where in the law or in an act of the Council of Ministers is not explicitly stated in any budget revenues are imported from fines, financial penalties, fees and other non-tax revenue or indicated that they are imported in the revenue of the State budget, this revenue coming in the budget of the financial organization.

(2) the proceeds from the fines and penalties and/or collected by authorities, administering tax revenue for the central budget, reach their respective bank accounts for revenue in the central budget.

Section III

Implementation of the municipal budget

Art. 122. (1) the implementation of the municipal budget is organized by the Mayor of the municipality by the mayors of the municipalities, districts and by heads of budgetary units, funded by and through the municipal budget.

(2) within the limits of its competence during the budget year, the Municipal Council may open, close or restructure the budget units in the municipality, financed with own income.

(3) the financial implications of the decisions of the Municipal Council of Pará. 2, as well as those related to the release of certain categories of persons from the payment of certain public duties to the municipality shall be borne by the own income and/or the cost of local activities in the budget of the municipality.

Art. 123. the municipal budget revenue collected by the municipal administration, except where otherwise provided by law.

Art. 124. (1) changes in the municipal budget during the budget year, and in the size of budgetary relations of the municipality to the State budget shall be carried out under the conditions and in accordance with this law and the law on the State budget for the respective year.

(2) changes in the municipal budget, other than those referred to in art. 56, para. 2 shall be approved by the City Council. Changes affecting delegated State activities are hereby approved subject to the restrictions under art. 125, para. 1, item 1.

(3) the Municipal Council may approve compensated changes between indicators of capital costs, as well as between individual objects financed with funds from the target subsidy thus determined by the law on State budget for the relevant year, as changes are approved only within the limits of the budgetary year.

(4) the Mayor reflects changes in the budget of the municipality budgets respectively of the secondary units budget to it.

(5) of the Ordinance under art. 82, para. 1 define the conditions and the procedure for making changes, monitoring, evaluation and control of the indicators under art. 94, para. 3, paragraphs 1 and 2 and al. 5.

Art. 125. (1) a Municipal Council may, in so far as the law is not otherwise specified, to authorize the Mayor of the municipality to carry out offset changes:

1. in the part of the state-mandated activities between the established indicators of expenditure within the framework of an activity, with the exception of the activities of a delegated budget, provided that it does not violate the standards of State-mandated activities and has no arrears in the respective delegated activities;

2. in the section for local activities – between the eligible costs within an activity or from one activity to another, without changing the total amount of expenditure.

(2) in the exercise of its powers under para. 1 the Mayor issued orders.

(3) the mayor shall carry out the appropriate changes in the budget of the municipality, including the budgets of authorising the minor budget to it, within the framework of the changes in the Al. 1.

(4) After making changes in accordance with para. 1, as well as those under art. 112, para. 5 the Mayor present in the Municipal Council updated the allocation of budgets in a modified quarterly by the City Council order.

Art. 126. temporary free cash in the budget of the municipality can be used for ongoing funding of the approved budget of the municipality and other payments provided that, without prejudice to the timely financing of activities mandated by the State in their sizes, as well as local activities, and comply with relevant municipal fiscal rules under this Act, does not change the intended use of the funds at the end of the year.

Art. 127. (1) the capital costs, beyond those funded at the expense of the target subsidy for capital expenditures and other transfers from the State budget, may be made on behalf of the revenue in the budget of the municipality and in accordance with the requirements of paragraphs 1 and 2. 2 and 3, as well as through the assumption of a debt pursuant to the Act on municipal debt, in compliance with applicable municipal fiscal rules and restrictions under this law.


(2) the proceeds from the sale of municipal non-financial assets are spent only for financing of the construction, for the base and current repair of the social and technical infrastructure, as well as to repay the loans used to finance projects of social and technical infrastructure.

(3) the proceeds of the privatization may be expended only to acquire and overhaul of fixed assets for the costs associated with the privatization process as well as to repay the loans used to finance projects of social and technical infrastructure.

(4) the running costs for local activities could not be financed at the expense of taking on long term debt of the municipality.

Art. 128. There shall be no costs, the accumulation of new obligations for expenses and/or commitments of expenditure, as well as the initiation of programmes or projects that are not provided for in the annual budget of the municipality.

Art. 129. (1) the municipalities recover portion in the State budget out of targeted transfers by 31 January of the following year.

(2) the requests made in the budgets of the municipalities funds from targeted subsidies for capital expenditures, which are not committed to the end of the current fiscal year, shall be expended for the same purpose in the next budget year, remnant he is restored to the State budget within 20 December.

(3) paragraphs 1 and 2 shall not apply where the law on the State budget for the year concerned, or by an act of the Council of Ministers is otherwise specified.

Art. 130. (1) the Mayor of the municipality may limit or suspend the financing of budget organizations, units and subsidized activities in the budget of the municipality in violation of budgetary discipline to his suspension.

(2) the application of para. 1 may not lead to the suspension of the activities of the Organization, or budgetary unit subsidized activity or failure to act arising from or by an international treaty obligations.

Chapter nine

MONITORING AND REPORTING OF CONSOLIDATED FISCAL PROGRAMME

Art. 131. The Ministry of Finance carries out monitoring of the current performance of the consolidated fiscal program.

Art. 132. (1) For the included by the procedure of art. 154 in the system for electronic budgetary payments budgets, accounts for the European Union funds and accounts for the foreign funds are defined limits for payments.

(2) the limits for payments shall be determined in order to ensure that the cost of the remaining payments under the indicators and/or resources of the respective budget account for funds from the European Union and account for foreign funds in accordance with the requirements applicable to them under this law and to comply with the estimates for the aggregate indicators for the consolidated fiscal program.

(3) limits on payments can declare and define and ensure funding under art. 17, al. 4.

(4) the betting limits and the updating of payments the Treasury currently can take measures to correct the monthly limits for payments or to postpone the setting of limits on the part of the established means of nelihvenite costs and transfers in the deterioration of current valuations relative to annual estimates.

(5) paragraph 4 shall not apply to the budgets of the National Assembly and the judiciary.

Art. 133. (1) the primary spenders with a budget in the Ministry of Finance shall submit monthly and quarterly reports on the implementation of the budgets, including the accounts for funds from the European Union, as well as other additional information.

(2) Primary budget spenders who implement program budget format, represented in the Ministry of finance and the quarterly information on the costs of budget programs.

(3) Primary budget spenders that implement the programme budget format presented in the Finance Ministry, the National Assembly and the Court of Auditors the detailed accounts for the implementation of programming budgets to the half and for the year.

(4) the accounts referred to in paragraph 1. 1 and 3 and the information referred to in para. 2 are published on the websites of the relevant primary spenders with a budget in compliance with the requirements of the law on the protection of classified information.

(5) the Minister of Finance shall give instructions for the form, content and the timetable for the compilation and presentation of reports under this article.

Art. 134. Primary spenders with a budget in the Ministry of finance presented estimates of the expected implementation of the budget in the order and in the terms laid down by the Minister of finance.

Art. 135. (1) the Minister of Finance shall submit to the Council information on the cash execution of the State budget and of the fundamentals of the consolidated fiscal programme for each quarter of the current financial year on the basis of monthly reports provided by first stepennite ushers a budget within 45 days of the end of the accounting period, except by an act of the Council of Ministers has not set another date.

(2) the information referred to in para. 1 shall be published on the website of the Council of Ministers.

Art. 136. (1) the Council of Ministers shall submit to the National Assembly for information a report on the budget performance of the consolidated fiscal program for the half of the current financial year by 15 September.

(2) the information referred to in para. 1 shall be published on the website of the Council of Ministers.

Art. 137. (1) the Mayor of the municipality carry out ongoing monitoring of:

1. implementation of the municipal budget and municipal accounts for funds from the European Union;


2. the indicators referred to in art. 14 for all controlled by the municipality of persons falling within the sub-sectors ' Local governance ' and not spenders with a budget in the budget of the municipality, as well as the dynamics and the current status of their debt;

3. significant transactions and operations of the municipality and the ushers with a budget in the budget of the municipality, which have no direct effect on the cash budget of the municipality, as the effect of such transactions and operations are measured and presented in performance art. 14.

(2) the mayor shall submit information on the implementation of the budget of the municipality, the accounts for funds from the European Union, as well as for the other indicators, transactions and operations under para. 1, 2 and 3 for the half.

(3) the information referred to in para. 1, 2 and 3 shall be presented separately from the information under para. 1, item 1.

(4) the Minister of finance may provide guidance on the application of para. 1, 2 and 3, including volume, form and content of the information as well as for the identification, measurement and classification of effects on municipal finance.

(5) the Mayor of the municipality shall submit the information referred to in para. 1, 2 and 3 in the Ministry of finance.

(6) the municipality mayor shall inform periodically the local community for the implementation of the budget and the accounts for the funds of the European Union in a row set by City Council.

Chapter ten

ANNUAL ACCOUNTS OF BUDGETS

Section I

Report on State budget

Art. 138. (1) the Minister of Finance shall establish the annual report on the implementation of the State budget on indicators, which it has adopted, and statement of the consolidated fiscal program on the basis of the annual accounts, the primary budget spenders and the report of the central budget.

(2) the Minister of Finance within a period up to 30 June of the following year shall submit to the Court of Auditors reports on al. 1.

(3) the Minister of Finance shall submit for examination by the Council of Ministers a report on the implementation of the State budget on indicators, which it has adopted, drawn up on the basis of the Court of Auditors, the audited annual reports of the authorising departments and primary budget of the central budget, accompanied by a report, by 30 September of the following year.

(4) the Council of Ministers shall adopt and submit to the National Assembly a report and the report under para. 3.

(5) after the adoption and introduction of the report on the implementation of the State budget in accordance with para. 4, before its adoption by the procedure of art. 139, para. 2 in the case of open and in the process of an audit by the Court of Auditors, errors and inaccuracies in the reports on the implementation of the budget the relevant budgets with a significant effect on the performance of the report on the implementation of the State budget, the Court of Auditors shall notify the Minister of finance for them and the Commission at the National Assembly, which is responsible for the budget, together with the adjustments that need to be made in the report.

(6) the Minister of finance gives a written opinion in the cases referred to in para. 5 and sent it to the Court of Auditors and to the Commission at the National Assembly, which is responsible for the budget.

(7) for the purposes of reporting and statistics on public finance, the Minister of finance, in the cases referred to in para. 5 and in accordance with its opinion on the Al. 6 may make changes to the report data for the cash under the consolidated fiscal program.

Art. 139. (1) in the discussion of the report on the implementation of the State budget in the National Assembly:

1. the Minister of Finance shall submit the annual report on the implementation of the main indicators of the State budget, implementation of fiscal targets, information on the implementation of the consolidated fiscal program, as well as the annual report on the State of the public debt;

2. the Ministers shall submit annual reports on the implementation of the policies for which they are responsible.

(2) the National Assembly shall adopt by decision the report on the implementation of the State budget no later than 31 December of the year following the accounting year.

Section II

Report of the municipal budget

Art. 140. (1) the Mayor of the municipality shall draw up the annual report on the implementation of the budget on indicators, which it has received, accompanied by a report, and submit it for adoption by the City Council.

(2) the report referred to in para. 1 shall be accompanied by:

1. report on the implementation of the accounts for funds from the European Union;

2. the accounting information referred to in art. 137, para. 1, 2 and 3;

3. other information reporting.

(3) the report under para. 1 includes information on the implementation of the fiscal targets, as well as for the implementation of the forecasts referred to in art. 82, para. 3.

(4) the President of the Municipal Council organised a public discussion of the report in al. 1 from the local community, stating the date of discussion for at least 7 days in advance on the website of the municipality and the local mass media. Public discussion is held in a row set by City Council.

(5) the Municipal Council after the discussion under para. 4 adopt the report under para. 1 not later than 31 December of the year following the accounting year.

(6) Adopted a report under para. 5 and the statement of accounts for the funds from the European Union at the Pará. 2, paragraph 1 shall be published on the website of the municipality.

Chapter Eleven

ACCOUNTS FOR FUNDS FROM THE EUROPEAN UNION

Art. 141. the accounts for funds from the European Union are not included in the State budget, municipal budgets and the budgets.

Art. 142. (1) Through the accounts of funds from the European Union can be made of the pre-financing payments corresponding beneficiaries – budgetary organisations, in the form of interest-free loans, and deadlines laid down by the Minister of finance, including the expense of providing funds for such funding from the central budget.


(2) on the basis of the Act of the Council of Ministers can provide pre-financing and for enterprises which are State-controlled/Commons, observing the rules of the European Union for State aid. The pre-financing shall be carried out in accordance with para. 1.

(3) in the case of non-recovery within the means of the pre-financing granted under paragraph 1. 1 and 2 are due interest under the law on interest on taxes, fees and other governmental charges.

Art. 143. the provisions of this chapter shall apply to the funds under other international programmes and contracts by a system of accounts for funds from the European Union, under art. 8, al. 4.

Art. 144. (1) For the accounts of European Union funds are drawn up, approved and updated estimates.

(2) the law on the State budget for the relevant year shall determine the accounts for funds from the European Union, for which the Council of Ministers will approve the annual accounts.

(3) the updating of the estimates referred to in paragraph 1. 2 shall be carried out by the procedure of art. 109-111, in so far as the law on State budget for the respective year.

(4) the estimated amount accounts for funds from the European Union of municipalities shall be drawn up by the Mayor of the municipality and shall be approved by the City Council. The procedure for preparation, approval and updating your estimates will be determined by the Ordinance under art. 82, para. 1.

(5) the estimates for the accounts for funds from the European Union, outside those under para. 2 and 4 shall be established and updated by the relevant authorising officer major with a budget. The first officer by budget may delegate to the relevant authorising officer with minor budget to it powers the validation of estimates of the accounts for the funds of the European Union of the ushers of lower degree.

(6) the estimates under para. 2-5 are of an indicative nature and contain information about the fundamentals of art. 14, para. 1.

(7) the estimates under para. 4 and 5 may be drawn up for all accounts for the funds of the European Union on the major or minor officer by budget. In the cases under art. 8, al. 4 estimates for other international programs and contracts are drawn up, approved and updated by separate estimates of resources from the European Union.

Chapter Twelve

ACCOUNTS FOR FOREIGN FUNDS

Art. 145. The accounts of foreign funds are not included in the State budget, municipal budgets and the budgets that are included in the consolidated fiscal program.

Art. 146. For the Bills for foreign funds shall be drawn up and approved budgets and estimates.

Art. 147. Through bills for foreign funds cannot be carried out and taking into account activities other than the administration of foreign funds and the activities of relevant government organs in execution and seizure of assets and subsequent management and distribution of the collected funds in accordance with the requirements of the applicable legislation.

Art. 148. Receipts and payments which do not constitute foreign funds are subject to coverage such as revenues, costs, transfers or funding only in the relevant budgets or accounts for funds from the European Union in accordance with the single budget classification and instructions of the Minister of finance, whether for carrying out these operations are applied accounts for foreign funds.

Art. 149. (1) the payment of the duties of accounts for foreign funds may also be performed by the relevant budget after the transfer of the corresponding amount from the foreign funds.

(2) for the purposes of optimizing cash management and payments under the consolidated fiscal program the Minister of finance may specify the payment of duties of accounts for foreign funds to be carried out by the relevant budgets in accordance with para. 1.

Art. 150. The Minister of finance gives guidance on the application of the system of accounts for foreign funds.

Chapter thirteen

BANKING CUSTOMER SERVICE AND SYSTEM OF A SINGLE ACCOUNT

Art. 151. (1) the operation of bank accounts and payments of budgetary organizations is carried out by the Bulgarian National Bank and from banks in a row and set the joint instructions of the Minister of finance and the Governor of the Bulgarian National Bank.

(2) the Bulgarian National Bank serves a single system account and other accounts and payments of the organizations under art. 153, in accordance with the requirements of art. 43 of the Bulgarian National Bank.

(3) the banks serviced the accounts and payments of budgetary organizations free of charge, with the exception of customer service:

1. payments into the system for electronic budgetary payments, transit operations and the collection of revenue and other receipts through the card payments in accordance with the relevant agreements between the Treasury and the banks under art. 154;

2. non-cash payments in foreign currency through the use of the payment service provider outside the country to carry out the translation; in these cases the Bank, catering to the budget-originator of the translation, can charge the budgetary organization only to the extent of the amount of the direct costs incurred by the Bank for the execution of the transfer, due to the relevant payment service provider outside the territory of the country.

(4) the Minister of finance and the Governor of the Bulgarian National Bank set the terms and deadlines for the annual closure of bank accounts of budgetary organizations, including residues in them.


(5) the system of banking secrecy shall not apply to the operations and inventory in the accounts of budget organizations, when the Minister of finance requires that information about them.

Art. 152. (1) the Bank shall ensure that full size available cash on all serviced by them accounts and deposits in BGN and currencies of budgetary organizations, including letters of credit in favour of the Ministry of finance.

(2) the provision in para. 1 is done by blocking Government securities in the debt of the Republic of Bulgaria. Blocking of securities is carried out at the Bulgarian National Bank and there is a legitimate action pledge on them in favor of the Ministry of finance. Block is securities free of any burdens and collateral. Unblock banks Treasury Bills only on condition that this does not lead to a temporary shortage of cash collateral to the budgetary organizations on accounts with them.

(3) Government securities under para. 2, which are registered in the electronic system for the registration and maintenance of trade in non-cash government securities at the Bulgarian National Bank, block, unblock, respectively, on the basis of the request made by the service Bank, depending on the amount of money in the accounts served by it.

(4) securities under para. 2 which are not registered in the electronic system for the registration and maintenance of trade in non-cash government securities at the Bulgarian National Bank, are blocked by transferring them from the servicing banks in particular found their accounts in the Bulgarian National Bank. Disposal of securities are carried out only with the consent of the Ministry of finance.

(5) the available cash in the accounts referred to in paragraph 1. 1 can be secured by blocking claims of banks for their funds held by foreign funds in divisional for target accounts for foreign funds to the Treasury, operated by the Bulgarian National Bank by the procedure of art. 154, para. 1 and 12.

(6) upon consent of the Minister of finance the servicing banks can provide cash in the accounts referred to in paragraph 1. 1 of budgetary organizations in favor of the Ministry of finance and by blocking their accounts receivable, served by the Bulgarian National Bank.

(7) the blocking of accounts receivables under para. 5 and 6 are carried out at the Bulgarian National Bank and there is a legitimate action pledge on them in favor of the Ministry of finance. Block accounts receivables are free of any burdens and collateral. Depending on the amount of money in the accounts and a request for blocking, unblocking, respectively made by the servicing banks, the National Bank performs the blocking of, respectively, leveraging the relevant accounts receivable.

(8) the Minister of finance and the Governor of the Bulgarian National Bank can change the size and type of assets of banks serving as collateral, as well as the terms and conditions for the provision in para. 1 – 6, which shall notify the servicing banks.

(9) upon the insolvency of the Bank, catering to budget organizations, securities and other assets that serve as collateral pursuant to para. 1-8 are not included in the bankruptcy estate and pass in the full disposition of the Minister of finance. Funds remaining after satisfaction of claims secured by the order of al. 1-8 with securities on accounts receivables and other assets are included in the bankruptcy estate.

(10) are Invalidated any weights and collateral on the blocked securities, accounts receivable and other assets under para. 2-8 for the time during which they are set out, under the conditions and in accordance with this law.

(11) in the licence of banks that take customer service accounts of budgetary organisations, it is necessary to include activities in trading for own account or for account of customers with transferable securities and participation in securities issues.

(12) No provision is made under para. 1-8, when by virtue of a special law the Bank is exempt from this requirement. In these cases, the Ministry of finance or budget organization may request support from the Bank on a contractual basis.

(13) the Minister of finance and the Governor of the Bulgarian National Bank give instructions on the application of para. 1-12, including for the preparation and submission by banks of periodic information about the operations and inventory in the accounts of budget organizations.

Art. 153. (1) all bills and payments to the primary budget spenders are serviced by the Bulgarian National Bank, with the exception of those referred to in paragraph 1. 2, 7 and 8.

(2) the Accounts and payments to municipalities, as well as other top spenders with budget outside the territory of the town. Sofia, serviced by other banks, in so far as they are not subject to service of the Bulgarian National Bank pursuant to para. 3 and 4.

(3) The ushers with a budget under para. 2, which are incorporated into the system for electronic budgetary payments as separate first course systems, for the purpose of service of these payments and/or centralisation of funds from transit and other accounts are opened and serve the accounts in the Bulgarian National Bank.

(4) the Bulgarian National Bank may serve and the other accounts and payments to the budget spenders under para. 3, and accounts and payments to other budget organizations.

(5) the accounts and payments under para. 1 and 2 may not be transferred for service in other banks.


(6) the accounts and payments under para. 4 budgetary organisations which are not course first authorising departments budget, may not be transferred for service in other banks, except to optimize the activities of the Bulgarian National Bank on servicing of budget organizations, the Minister of finance and the Governor of the Bulgarian National Bank set the services to be performed by the Bulgarian National Bank.

(7) the Minister of finance may authorize the budgetary organizations under para. 1 to open accounts at other banks, where this is necessary for carrying out the card and other banking operations, neizv″ršvani of the Bulgarian National Bank, as well as the opening of letters of credit. After the completion of operations these accounts are closed, as the available balances on them are reimbursed under the relevant accounts in the Bulgarian National Bank.

(8) the funds of the European Union, be stored t″pvat POS and are serviced through bank accounts in the Bulgarian National Bank. The exception to this rule is allowed when:

1. European Union law or relevant treaties expressly provide for funds to be made available to the organisation budget account at a bank other than the Bulgarian National Bank;

2. budgetary organisation not served by the Bulgarian National Bank and the Ministry of finance determines the means to open an account in her name at the Bulgarian National Bank;

3. are there circumstances under para. 6 and 7;

4. Minister of finance authorize service of accounts and payments to other banks, provided that the resource corresponding project, program or facility is stored on accounts with the National Bank and its spending is done by other banks.

(9) Funds under other international programmes and agreements, including loans of budgetary organizations under para. 1 and 4, are served by the Bulgarian National Bank, in so far as the relevant contracts is not otherwise specified, or there are no cases to which they apply the provisions of paragraph 6. 6, 7, and al. 8, item 4.

(10) the Minister of finance may designate pursuant to para. 4 to be serviced by the Bulgarian National Bank and Government guaranteed loans in 2009 funds loans and government loans, under which the final beneficiaries are the State-owned enterprises and commercial companies.

(11) the Minister of finance and the Governor of the Bulgarian National Bank set the scope of the accounts and payments of budgetary organizations under para. 1, 3 and 4, which must be attended to through the electronic banking system of the Bulgarian National Bank, as well as the manner and order deadlines for the phased inclusion to the system.

Art. 154. (1) the accounts of budgetary organizations in the Bulgarian National Bank shall be organized and operated in a unified system of collection, storage, reporting and payment, hereinafter referred to as "single account".

(2) appropriations of the organs of the judiciary and of budgetary organizations whose budgets are not part of the State budget shall be included in the single account while preserving their financial autonomy in the management of cash.

(3) the funds of the European Union, as well as the means for international grants and loans programs and contracts are included in the single account in compliance with the requirements of the European Union, the relevant donors/lenders and of treaties on the basis of which these means are provided.

(4) non-cash payments from budgets of the ministries in the primary budget State budget and their directors of lower degrees of the country are subject to initiation and approval through the system for electronic budgetary payments (SEBRA) up and running in a payment system settlement finality.

(5) Levovite cash receipts in the budgets of the organizations that are part of the State budget be centralised in a single account in compliance with the requirements of paragraphs 1 and 2. 2 and 3, including through the use of transit accounts.

(6) the provisions of paragraphs 1 and 2. 4 and 5 apply to budgetary organizations under art. 13, para. 3 and 4 g-based. Sofia, as well as for all their directors of lower degrees of the country.

(7) the Minister of finance may designate pursuant to para. 4 and/or 5 to be included in the single account and/or funds and SEBRA proceeds payments to the central budget, the budgets of other budgetary organizations, as well as the accounts of European Union funds and accounts for foreign funds.

(8) the service and the software are made by SEBRA operator's payment system with the finality of settlement for servicing the client transfers with dollars, intended for performance at a certain time, on the basis of a contract with the Ministry of finance.

(9) the servicing of the banks in the country by the transit and SEBRA accounts under para. 4-8, as well as the operations of budgetary organizations in the collection of revenue and other receipts through the card payments is made on the basis of the contracts concluded between the Treasury and the banks. The contracts contain the same terms and rates applicable to all banks.

(10) the Programme and provision of resursnoto card payments under para. 9 and the related services are performed by licensed by the Bulgarian National Bank payment system operator with the finality of settlement for servicing payments on operations with payment cards of Bank within the territory of the country on the basis of a contract with the Ministry of finance.


(11) For the services under para. 9 and 10 card payments to budget organizations, natural and legal persons do not pay bank commissions and fees.

(12) the Bulgarian National Bank serves on behalf and for the account of the Treasury accounts of budgetary organizations included in the single account pursuant to para. 1. The Treasury pays of the Bulgarian National Bank on a contractual basis the operation of the single account and services related to the information service of the accounts of budget organizations.

(13) on the basis of the budget provided by the relevant organizations information and in compliance with the requirements of paragraphs 1 and 2. 2 and 3 limits for payments for the primary systems in SEBRA are determined and periodically updated by the Ministry of finance.

(14) for the accounts for foreign funds, as well as for the primary budget spenders, whose budgets are not part of the State budget, as well as accounts for funds from the European Union, the Minister of finance may specify their limits to be determined automatically based on the total amount of the proceeds of the account in question in the Bulgarian National Bank.

(15) for certain payments the Treasury may determine their initiation to carry on general rules and technology of SEBRA by entities that are not budgetary organizations and are the recipients of funds from the consolidated fiscal program.

(16) for the budget of the judiciary, for budgets that are not part of the State budget, for the accounts of European Union funds, as well as the accounts of foreign means of payment included in the budgetary organizations perform SEBRA within the limits referred to in paragraph 1. 13 and 14, in excess of the approved payments over the availability of bonus to the primary system in SEBRA account at the Bulgarian National Bank difference is automatically financed from the account of the central budget.

(17) in The al. 16 liability to the central budget shall be extinguished by automatic translations of subsequent proceeds from that applicable to the primary system in SEBRA account at the Bulgarian National Bank to the account of the central budget, as outstanding by the end of the reporting period settlement obligation shall be recorded in the relevant reports on the implementation of the budget in the cash portion of the financing of the budgetary balance.

(18) the inclusion in SEBRA is performed in terms set by the Ministry of finance.

(19) for the purpose of monitoring, reporting and statistics in SEBRA can reflect and summarize the information for the budgetary organizations, their revenues, expenses, other operations, assets and liabilities, outstanding claims and obligations, commitments, as well as other budgetary, accounting and statistical indicators on cash and accrual basis.

(20) the available cash of budgetary organizations in the accounts included in the single account, without those of the central budget and the municipalities may be lodged only within a single account on deposit accounts in accordance with the instructions of the Minister of finance. These deposit accounts are opened on the budgetary organizations and are serviced by the Bulgarian National Bank in the name of and on behalf of the Ministry of finance, such as accrued interest thereon are reflected in the reduction in interest income of the central budget.

(21) the payments into the system of single accounts are made up to the amount of the common stock of a single account in the framework of the relevant stocks and the limits under paragraph 1. 1, 13 and 14. The Bulgarian National Bank is not responsible for non-payment or delayed due to shortage of funds on a single account.

(22) the Minister of Finance shall exercise general control, management of liquidity and dispose with the funds in a single account, including through national deposits described in the Bulgarian National Bank and banks of the operations on the secondary market in government securities and other operations with liquid and low-risk securities of other States. In determining the General guidelines for liquidity management the Ministry of finance conducted consultations with the Bulgarian National Bank.

(23) the Minister of Finance shall, except in the cases referred to in para. 22, guarantee and other deposits in the banks for the purpose of financing through banks of projects on international programs and contracts, as well as other payments on the basis of an act of the Council of Ministers.

Art. 155. (1) for the purpose of cash management and optimization of accounts and payment of budget organizations, the Minister of finance may designate:

1. in cases where a budgetary organization administer proceeds and/or payments for several budget receipts of individual budgets to centralize in one account of budgetary organization and/or their payments to be made from it through a primary system in SEBRA subject to separate reporting, monitoring and control of individual budgets and/or their indicators;

2. receipts and payments by a system of accounts for funds from the European Union not to set up separate bank accounts, and to enjoy the bank accounts provided for in the budgets of the relevant budget organizations.


(2) in the case referred to in paragraph 1. 1.1 the payments under the budgets administered by the budget organization shall be financed with funds from the account and eligible in accordance with this law forms for funding from the central budget, from other budgets and accounts for funds from the European Union to the size of their respective stakes in SEBRA.

(3) in the cases under para. 1, item 2 and proceeds on the basis of these payments are recorded in the respective budgets by operations with foreign funds, and in the accounts for the funds of the European Union – in the relevant elements of the single budget classification.

(4) where pursuant to para. 1, item 2 shall make payments before the revenue has been received, they shall be reflected on the account of the budget as expenditure or other items under the single budget classification to the receipt of the relevant resources for their financing.

(5) in the cases referred to in para. 1 budgetary organization maintains separate accounts for different budgets and accounts for funds from the European Union for the purpose of differentiation of their receipts, disbursements, assets, liabilities and their modification.

(6) the Minister of finance gives guidance on the implementation of paragraphs 1 and 2. 1-5, including the reporting of the ensuing operations.

Art. 156. The Council of Ministers shall, on a proposal from the Minister of finance may decide to include in the single account and/or means of SEBRA proceeds and/or payments to state-owned enterprises under art. 62, para. 3 of the commercial code, commercial companies in which the State is the sole owner of the capital, as well as other State-controlled entities, while preserving their financial autonomy in the management of cash.

Art. 157. With the enactment of the Council of Ministers shall lay down the line, the way the timing and scope of the publication information of SEBRA.

Art. 158. The Minister of Finance carries out the general methodological guide in matters of banking services of budgetary organizations and the system of the single account.

Chapter fourteen

CENTRALIZED PAYMENT OF SOCIAL SECURITY CONTRIBUTIONS, TAXES AND OTHER PUBLIC REVENUE

Art. 159. (1) the fees due by budget organizations contributions to social security funds, including contributions to the account of the insured persons may be charged, report and deduct pay scheme for centralized payment of contributions.

(2) the inclusion of budgetary organizations in the centralized payment of contributions is carried out in accordance with the instructions of the Minister of finance.

(3) contributions charged to the budget of the Organization and the respective budget accounts for funds from the European Union, included in the order of paragraphs 1 and 2. 2 the scheme of centralized payment, excluding those under para. 10, charged, hold and recognised as staff costs and transfers for contributions made.

(4) Accrued pursuant to para. 3 in the accounts for funds from the European Union amounts for contributions on behalf of the insurer and the insured person shall be reflected as a corrective for the transfer made contributions and commitment to the budgets of the respective authorising officers with budget.

(5) cash in the accounts for implementation of the budget and the accounts for funds from the European Union budget organizations under para. 3 the cost of contributions for the account of the insurer and the insured persons shall be indicated in the amount corresponding to the accrued amounts for salaries and other remuneration for the staff, but no more than the approved amount for the relevant expenses.

(6) the amounts due under paragraph 1. 3 from the central budget are transferred directly into the accounts of the relevant social security funds in compliance with the size of the planned spending for contributions in the relevant budgets, accounts and funds. The difference between accrued under para. 3 amounts and transfers during the year shall be governed in accordance with para. 7.

(7) Annual reliance between central budget and social security funds, the difference between the currently accrued and translated during the year shall be made on the basis of the information reported under paragraph 1. 3 data on the contributions of the reports on the implementation of the budget and the budgets of the accounts for funds from the European Union in the period up to 30 June of the following year.

(8) the amounts due under paragraph 1. 4 imported in the relevant budgets to the 15th day of the month following the quarter, and for the fourth quarter, until 20 December. For the fourth quarter due amount is determined on the basis of the accrued for October and November, and contributions for December – on the basis of outstanding contributions for amounts paid to December wages of insured persons charged for that month. Uncommitted at the end of the year amounts pursuant to this subparagraph shall remain payable on submission of the accounts for the funds of the European Union to the respective budgets in the next year.

(9) the provisions of paragraphs 1 and 2. 4 and 8 shall also apply to the budgets of the organizations under art. 13, para. 4 and under art. 171, para. 3, as the amounts due are recorded as a liability and are translated to the budget of the major budget officer by the State budget, and when the budget organization falls within the subsector local government "– the budget of the municipality.


(10) When the budget budgetary organization under art. 13, para. 4 or more account for funds from the European Union gets transfer from the central budget or the budget of the relevant authorising officer with a budget, the Minister of finance may order this transfer to off-set to the size of the due under paragraph 1. 4 amounts, translate only the difference.

(11) the cost of contributions to social security funds are charged and reflect the relevant budget by the due of the budget amounts for the budgets of other social security funds are reflected as a liability and are imported in their respective accounts in the Bulgarian National Bank until the 20th day of the month following the charging of amounts.

(12) in the provision of transfers from the central budget and the determination of the limits for the payment of the corresponding budgets the Ministry of Finance shall deduct and accounted for as a transfer made contributions amounts for contributions under para. 3.

(13) Currently provided from the central budget in the budget of the judiciary, as well as on Budgets that are not part of the State budget, cash transfers and transfers of underwriting contributions are reported to the size of the established with the law on the State budget for the respective year sizes and their changes during the year. Any excess above this amount at the end of the year is recorded in the relevant budgets of these primary spenders with a budget as an obligation to the central budget, which was extinguished within the time limit referred to in paragraph 1. 7, including through interception of the transfer from the central budget for next year.

(14) where the annual State budget Act provided for transfers to budgets outside the State budget, and these transfers are not provided from the central budget, the Minister of finance may designate the provisions of para. 12 and 13 to apply for such transfers, as in the case of reported amounts of cash subsidies and transfers made contributions other than established by the law on State budget for the year concerned and their sizes change during the year, the difference is reflected and extinguished as estimates between the funding and the requested budget.

(15) the resulting from the application of this article and related settlement differences and translations on their settlement are reflected in the budget performance reports in the part of the financing of the budgetary balance.

(16) information for single identification code and other credentials, including for any structural and other changes, included in the budget for the scheme is provided by the relevant organizations primary spenders with a budget in the order and within the time limits laid down by the Minister of finance.

(17) the data on income and social insurance contributions of insured persons shall be provided by the settlement budget scheme of centralized organizations under ordinary law, in so far as the law is not otherwise specified.

(18) the centralized payment scheme budgetary organizations do not translate into contributions due on the accounts of the administrators of these public claims.

Art. 160. (1) an additional compulsory pension contributions and other insurance on behalf of the insurer and the insured persons and the resulting estimates, transfers and limits on the payments are fixed, charge, charge, import, settled and accounted for by the budgetary bodies pursuant to art. 159.

(2) the amounts due for the additional contributions for compulsory pension and other insurance under para. 1, excluding those under para. 4, are translated directly from the central budget to account for foreign funds to the administrator of these funds at the Bulgarian National Bank.

(3) the translations referred to in paragraph 1. 2 be made monthly to the 20th day of the month following the month to which they relate on the basis of the amounts declared by the budgetary organizations under para. 1 data on insured persons and their income. The Declaration of this data is carried out by the scheme of centralized payment of contributions budget organizations under ordinary law.

(4) the cost of contributions for supplementary compulsory pension and other insurance shall be chargeable on the budgets of the social security funds and are translated from their accounts in the Bulgarian National Bank on the account in the Al. 2 to the 20th day of the month following the month in which the amounts are charged.

(5) requests made pursuant to para. 3 and 4 shall be paid to the relevant pension and other funds to the last day of the month in which the amounts are translated by the central budget.

(6) paragraphs 1 to 5 shall apply where contributions for supplementary compulsory pension and other insurance is collected and administered by the budget organization and such amounts shall be subject to the payment of the pension funds and other institutions that are not included in the General Government sector.

Art. 161. (1) the Minister of finance may fix the amounts payable from the budgetary organizations for taxes on the income of natural persons as well as for other taxes and public claims to be charged, hold, and introduced a report on the basis of the principles, rules and time limits of the centralized payment under art. 159 in compliance with applicable taxation regimes.

(2) the inclusion of budgetary organizations in the centralized payment of taxes and other public claims are made in a row, and deadlines laid down by the Minister of finance.


(3) the Declaration of data for taxes under para. 1 and the provision of other related information of the respective Administrators of public claims is carried out by budget organizations in general applicable order, in so far as the law is not otherwise specified.

(4) the budget organizations to which they apply the provisions of paragraph 6. 1 and 2, do not translate the amounts of taxes and other public claims under para. 1 accounts of the administrators of these claims.

Art. 162. The Minister of finance gives guidance on the application of this chapter.

Chapter fifteen.

BUDGETARY ACCOUNTING

Art. 163. the budgetary organizations carry out their accounts in accordance with the requirements of the accounting Act, of this law, as well as on the basis of the standard chart of accounts and instructions under art. 164.

Art. 164. (1) the Minister of Finance shall establish the accounting standards and instructs the chart of accounts and budget organizations, which shall be in accordance with:

1. EU requirements for accountability, statistics and budgeting of public sector;

2. accounting framework, the principles and concepts of the Methodological Guide for State financial statistics issued by the International Monetary Fund;

3. international public sector accounting standards of the International Federation of Accountants;

4. the requirements of the Bulgarian legislation in respect of budgeting, reporting on the implementation of the consolidated fiscal programme and management and control of funds and the expenditure of budgetary organizations.

(2) the draft standards, guidelines and the chart of accounts referred to in paragraph 1. 1 developed by the Ministry of finance.

(3) in matters not covered in the standards and the chart of accounts referred to in paragraph 1. 1, for the budgetary organizations can apply provisions of the standards applicable to other enterprises within the meaning of the accounting Act, by order, determined by the Minister of finance.

(4) Standards, guidelines and the chart of accounts referred to in paragraph 1. 1 and 3 are published on the website of the Ministry of finance.

Art. 165. (1) a warrant, agreed with the President of the National Institute of statistics, the Minister of finance may designate non-budgetary organizations, to implement the standards, guidelines and the chart of accounts referred to in art. 164, para. 1 and 3, where those undertakings fall within the General Government sector and are not trade companies.

(2) the order under paragraph 1. 1 shall be published in the Official Gazette and shall be published on the Internet pages of the Ministry of finance and the National Statistical Institute.

Art. 166. (1) the budgetary organizations and enterprises under art. 165, para. 1 prepare and submit annual financial statements on the basis of the standards, guidelines and the chart of accounts referred to in art. 164, para. 1 and 3.

(2) the form, structure and content of the annual and interim financial statements of budgetary organizations and enterprises under art. 165, para. 1 shall be determined by the Minister of finance.

Art. 167. Report data for assets, liabilities, revenue, expenses and operations of all budget organizations and enterprises under art. 165, para. 1 are consolidated by the Ministry of Finance on the basis of the presented them replacement forms and other information on conditions in the periodicity and deadlines laid down by order of the Minister of finance.

Art. 168. (1) for the purposes of reporting and statistics on public finance, the Minister of finance may require the undertakings referred to in art. 1, al. 2 of the accounting Act, which are controlled by the State or by the municipalities or are supported by them through grants, loans, State guarantees and other forms of State aid, to submit additional reports and information in the form laid down by it, content, terms and order of preparation and presentation.

(2) pursuant to para. 1 can you collect information and result from the activity of undertakings in the Al. 1 contingent liabilities with a potential significant effect on public finances, including public and municipal securities.

(3) the information referred to in para. 2, as well as information about the shares of budgetary organizations in the capital of companies is published on the website of the Ministry of finance.

Art. 169. the standards, guidelines and the chart of accounts referred to in art. 164, para. 1 and 3, the accounting systems of budgetary organizations and enterprises under art. 165, para. 1 and the information referred to in art. 167 and 168 should provide an opportunity for the preparation of data for the General Government sector and its sub-sectors in accordance with the requirements of the European Union.

Art. 170. The line, the way and the time limits for the preparation, presentation and publication of the annual financial statements of the organizations shall be determined by the Minister of finance.

Art. 171. (1) the Minister of finance may designate in the consolidated fiscal programme to include the means, proceeds and payments to other persons or their structural units, where they are subject to inclusion in the General Government sector.

(2) for the purposes of preparation and consideration of the consolidated fiscal programme included pursuant to para. 1 facilities and operations, depending on the nature and character they are assimilated to budgets, accounts for funds from the European Union and accounts for foreign funds.

(3) Equivalent of budgets pursuant to para. 2 tools and operations are not part of the State budget, budgets of municipalities and from the budgets of social security funds.

(4) are not included in the consolidated mud FIS programme pursuant to para. 1 and 2, the operations and resources of the companies and their structural units.


Art. 172. for the purposes of the budget implementation of the budget, accounting and statistics resulting from structural changes in the budgets of the amendments the primary spenders with a budget and take account of the transfer of assets and liabilities between the relevant budgetary organisations may carry out dated 1st day of the month according to the instructions of the Minister of finance depending on structural change, the requirements of the relevant legislation and taking into account the other associated with structural change, circumstances.

Chapter sixteen

ADMINISTRATIVE PENAL PROVISIONS

Art. 173. For failure to fulfil an obligation to publish the information or documents on the website, as provided for in this law, the law on the State budget for the year concerned or in the decree for its execution, faulty official is punishable by a fine of 100 to 500 BGN, and for repeated violation of the offender to a fine double the amount.

Art. 174. A repeated infringement is carried out within one year of the entry into force of the decree by which the offender was punished for the same offence.

Art. 175. (1) the acts establishing the offences under art. 173 are compiled from authorized by the Minister of Finance officials, and penal provisions shall be issued by the Minister of finance or an official authorised by him.

(2) Compilation of acts, the issue, the appeal and the implementation of the penal provisions shall be carried out in accordance with the law for the administrative offences and sanctions.

ADDITIONAL PROVISIONS

§ 1. Within the meaning of this law:

1. "Budgetary program" is a set of activities for which the designated authority is responsible, and that resources spent from the budget for implementation of the specific policy objective.

2. the "budget framework" is a combination of procedures, mechanisms, fiscal arrangements and other rules, restrictions, and responsibilities of the bodies and institutions involved in the budget process, and those responsible for carrying out the budget policy of the General Government sector, which includes:

budget and accounting) systems and statistical reporting;

(b)) the rules and procedures governing the preparation of forecasts of budget planning;

in numerical fiscal rules);

d) budgetary procedures of the budgetary process at all stages;

(e) medium-term budget estimate), expanding the time horizon for the compilation of the fiscal policy beyond the annual budget cycle, including the identification of policy priorities and medium-term budgetary objectives;

It is) the mechanisms for independent monitoring and analysis with a view to increasing the transparency of the elements of the budgetary process;

g) mechanisms and the rules governing fiscal relations between public authorities in the various sub-sectors of the General Government sector.

3. "Budgetary subsidy" is total transfer or earmarks, that the central budget granted budgetary Organization for the relevant financial year.

4. "Budgetary relationships" are transfers and temporary interest-free loans.

5. "Budgetary organizations" are all entities whose budgets are included in the State budget, budgets of municipalities, in the budgets of the social security funds, as well as all other legal entities whose funds, receipts and payments are included in the consolidated fiscal programme pursuant to law or by the order of art. 171.

6. "budgetary resources" are cash flowing, stored, transferred and/or spent on individual budgets.

7. "Budgetary balance" is the difference between revenue and spending donations, aid and budgetary relationships. The positive budget balance is surplus, and the negative budgetary balance – deficit.

8. "temporary interest-free loan" are allocated and reimbursable funds between the central budget, budgets and accounts for funds from the European Union, with the exception of the means of art. 154, para. 16 and 17. For the purposes of budgeting and accountability temporary interest-free loans are reported as transfers.

9. "Tax expenditure" is an indirect expenditure incurred through the tax system by virtue of a statutory provision, which leads to a reduction or deferral of revenue to achieve specific economic or social purpose.

10. "a delegated budget is a budget of the minor or of a lower level budget officer by which the right to changes in the cost of the relevant authorising officer is provided with a budget under or on the basis of the law.

11. "Delegated by the State activities are activities in the provision of government services to the public, that the population should be provided equal access in accordance with the legislation in force and which are financed wholly or partly from the State budget through the budgets of the municipalities.

12. "the duty of the subsector local government" has the municipal debt and the debt of all persons falling within the sub-sectors ' Local governance ', in accordance with Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community.

13. "the duty of the subsector the Central cation is managed by the" debt of the subsector Central Government "in accordance with Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community.


14. "social security funds debt" is debt of the subsector Social security funds "in accordance with Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community.

15. ' government debt ' means the debt under the law on public debt and other forms of debt pursuant to Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community, which shall be borne and paid by the central budget and by those whose budgets are part of the State budget including through their accounts for the funds of the European Union.

16. "liability for costs" are available towards the end of the accounting period cash cost obligations, except for personnel costs, pensions, interest on the debt (including guaranteed by the State and the municipalities of debt) taxes and other public State and municipal receivables. Are not obligations for expenses provisions for obligations under the accounting legislation applicable for the budgetary organizations, obligations which constitute a debt and the commitments.

17. "cash basis" is a system of budgeting and reporting, covering all cash receipts and payments subject to coverage on bank accounts of budgetary organizations, their operations in cash and equivalent to operations in accordance with the relevant provisions of the standards and guidelines for the reporting of budgetary organizations under art. 164, para. 1.

18. "the Consolidated general government debt is the debt of the General Government sector in accordance with the requirements of Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community.

19. "local community" are citizens and legal persons that have register, carry on the activities or services in the territory of the municipality.

20. "local activities" means activities of public and other services that communities provide the basis of the law and/or the decision of the Municipal Council and which shall not be funded as delegated by the State activities.

21. "Available towards the end of the year commitments" means all the costs, commitments were made that have remained outstanding/unrealised towards the end of the year and subject to implementation/realization in whole or in part in the coming budget years.

22. New obligations for expenses "are financial obligations for the costs arising in the current year, regardless of whether they are paid, except for personnel costs, pensions, interest on the debt (including guaranteed by the State and the municipalities of debt) taxes and other public State and municipal receivables. Are not new spending obligations provisions for obligations under the accounting legislation applicable for the budgetary organizations, obligations from prior years obligations which constitute a debt and the commitments.

23. "policy" is a set of goals of the organs of State power to impact in a particular area of social and economic development of society. Each area of policy brings together the budget programmes aimed at the implementation of specific policies of the Government.

24. "municipal debt" is debt, determined in accordance with Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community, which shall be borne and paid from the municipal budget.

25. "the subsector local government" has the subsector local government (local government) in accordance with the requirements of the European system of national and regional accounts.

26. "the subsector Central Government subsector is central" (central government) in accordance with the requirements of the European system of national and regional accounts.

27. "commitments" are terms of contracts and the provisions of the legislation and administrative acts, which are binding for the budgetary organizations with future payments for expenses and/or new obligations for expenses with determinable value, with the exception of: personnel costs, pensions, interest on the debt (including guaranteed by the State and the municipalities of debt), as well as the costs of taxes and other public State and municipal receivables.

28. "grants and contributions" are the funds from the European Union and other international programs and contracts that grant the relevant budgets and/or accounts for funds from the European Union, as well as all other budgetary organizations donated funds that are not fines, penalties, penalties or forfeited assets.

29. revenue cash receipts are for the budget year of: public State and municipal claims, fines, penalties and forfeits, confiscated assets, interest, dividends and other income from financial assets, as well as all other cash receipts net of budgetary organizations arising from the implementation and use of non-financial assets and the provision of services. Payments, representing a recovery of revenue, as well as negative exchange differences arising from the conversion of cash in foreign currency are treated as negative revenue.


30. "Programming format of the budget document is the medium-term objectives of budgetary organization, for which the necessary funding, the cost of budgetary programmes, the implementation of which will lead to the attainment of the objectives and performance indicators with the information needed to measure the results achieved and on the implementation of the budget plans.

31. "Costs" are the payments for the financial year to: personnel and related social security contributions, supply of non-financial assets, services, interest, consideration using the resources of third parties, benefits, sanctions and penalties, as well as donated funds of individuals and legal entities. Cash receipts, representing the reimbursement of expenses are treated as negative values. Are not paying costs, which are an element of the net receipts of income under the single budget classification.

32. The General Government sector is the General Government sector (General government) according to the requirements of the European system of national and regional accounts in the community.

33. "system for electronic budgetary razplaŝaniâ (SEBRA)" is a system for monitoring the payments initiated by legal persons therein and payments management within the preset limits. The system for electronic budgetary razplaŝaniâ is not a payment system within the meaning of art. 79 of the law on payment services and payment systems.

34. "social security funds are the National Social Security Institute and the funds of the State social insurance, the national health insurance fund and all other legal entities and funds which are included in the scope of the subsector social security funds" (social security funds) in accordance with the requirements of the European system of national and regional accounts in the community.

35. "medium-term period" is the period of three years.

36. "funds from the European Union's aid and donations, as well as resources that are an element of the financing provided by the funds and institutions of the European Union. Are funds from the European Union funds provided by the European Investment Bank, the European Investment Fund and other financial institutions.

37. "funds under other international programmes and agreements" are loans, grants and other grants received funds in international programmes and agreements outside the European Union.

38. "Structural balance" is the annual balance of the General Government sector, adjusted to the economic cycle, without taking into account one-off and temporary measures.

39. "Shuttle" is a gratuitous transfer of funds between the central budget, budgets, accounts for the funds from the European Union accounts for foreign funds, including the provision of funds for financing of specific activities and services where such provision of funds not be classified as an expense/income.

40. Financing of the budgetary balance are the proceeds and payments arising from: underwriting and debt repayment, proceeds from privatization, operations with foreign funds, the acquisition and realization of financial assets and liabilities that are not related to income and expenses, as well as the change in the availability of funds for the financial year, including the revaluation of available cash in foreign currency. Funding is equal to the budgetary balance with the opposite sign.

41. "fiscal reserve" is an indicator, which includes:

a) balances on all bank accounts of budgetary organizations without those of the municipalities and their directors with a budget;

(b) the assets of the National Fund) to ensure sustainability of the State pension system;

in) claims on the funds of the European Union for the certified expenditure, advances and other;

d) other financial assets under art. 154, para. 22.

42. "foreign agents" are judicial guarantees, guarantees for the provision of temporary importation scheme for participation in competitions and auctions, other guarantees, deposits and funds temporarily held by the budgetary organization at the expense of others, including collection, spending or temporary storage of funds at the expense of the budgets or the accounts for funds from the European Union.

§ 2. Failure to comply with this law, the law on the State budget for the year concerned, the laws for the budgets of the social security funds, the law on public debt and the law on municipal debt, and other regulatory acts adopted or issued on the basis of these laws, as well as the instructions of the Minister of finance under this law and in the law on the State budget for the respective year , is a violation of budgetary discipline.

§ 3. This law shall establish the requirements of Directive 85/2011/EC of 8 November 2011 on the requirements for budgetary frameworks of the Member States (OJ L 306/51 of 23 November 2011).

§ 4. This Act may be amended, supplemented or waived if only with a new law on public finances or with a special law for the amendment of this law.

TRANSITIONAL AND FINAL PROVISIONS

§ 5. The law on the Organization of the State budget (official SG. 67 of 1996; amend., no. 46 of 1997, no. 154 of 1998, no. 74 of 2002, no. 87 of 2005; Corr. 89/2005; amend., 105/2005, no. 80 (2007), no. 98 of 2008 and no. 54 by 2011) is repealed.


§ 6. The law on municipal budgets (promulgated, SG. 33 of 1998; amend., SG. Since 1999, 69; No. 2 Decision of the Constitutional Court from 2001 – 9/2001; amend., SG. 56 and 93 since 2002, 107/2003, no. 34 and 105 by 2005, 98/2006, no. 108 since 2007. , PC. 98 of 2010 and PC. 16 of 2011.) is hereby repealed.

§ 7. (1) entities whose operations and funds on the date of entry into force of this law have been included in the consolidated fiscal programme within the meaning of § 1, item 16 of the additional provisions of the revoked law for the device of the State budget, shall be regarded as budgetary organizations within the meaning of this Act and shall be included in the consolidated fiscal program.

(2) entities whose funds, receipts and/or payments at the date of entry into force of this law have been included in the system of a single account and/or the system for electronic budgetary payments pursuant to the law on the State budget for the year concerned shall be deemed to be included in the single account and/or SEBRA pursuant to art. 154.

§ 8. (1) Existing at the date of entry into force of this law off-budget accounts under art. 45, para. 2 of the revoked law for the device of the State budget for the funds from the European Union and other international programmes and agreements, including the National Fund account izv″nbûdžetnata shall be deemed to be accounts for funds from the European Union within the meaning of art. 8, al. 2 and 5.

(2) the accounts of the National Fund for funds from the European Union and other international programmes and agreements that are not in the Bulgarian National Bank shall continue to serve on the outgoing line pending completion of the relevant programs, contracts and mechanisms.

§ 9. (1) as from the date of entry into force of this law the State Fund "Agriculture" shall draw up, implement and take into account the budget of major usher with a budget, which is part of the State budget.

(2) as from the date of entry into force of this law the izv″nbûdžetnata account on the State agriculture Fund is considered to account for funds from the European Union within the meaning of art. 8, al. 2.

(3) the date of entry into force of this law means the izv″nbûdžetnata account of the State Fund "Agriculture" at the Bulgarian National Bank shall be included as a stock account under para. 2.

§ 10. (1) as from the date of entry into force of this law the izv″nbûdžetnata account under art. 142 of the environmental protection act is considered to account for funds from the European Union under art. 8, al. 4.

(2) Through the account under para. 1 be carried out operations arising from the concluded on the date of entry into force of this law and other international treaties. After their completion corresponding bank accounts are closed, as the available funds in the budget are transferred to the enterprise for management of environmental protection under art. 60 of the law on the protection of the environment.

(3) proceeds from the sale of assigned amount units, excluding those under para. 2, received and made available for spending through the budget of the enterprise for management of activities on environmental protection under art. 60 of the law on the protection of the environment.

§ 11. With effect from the date of entry into force of this law the Fund to cover the costs of the privatisation and post-privatisation control is closed, as its revenue and expenditure shall be shown in the budget of the Ministry of economy, energy and tourism, respectively, in the budget of the Agency for privatization and post-privatization control.

§ 12. (1) with effect from the date of entry into force of this law accounts for extra-budgetary funds of municipalities from the European Union and other international programmes and agreements be considered accounts for funds from the European Union under art. 8, al. 2 and 4.

(2) the remaining extra-budgetary accounts of municipalities, including accounts for the proceeds of the privatization of municipal and costs at the expense of those proceeds are obscure, as the available residue on them are transferred as a shuttle on the budget of the municipality within one month from the entry into force of this law.

(3) the transferred pursuant to para. 2 funds from the municipal budget is spent by the privatization of the municipality pursuant to para. 4 and art. 127, Pará. 3.

(4) The budget of the municipality available residues of closed off-budget accounts for privatization, as well as the proceeds from privatization may be expended by the municipal budget, including funding of municipal bodies, activities and structures associated with the privatization process as applicable until the entry into force of this law and order and rules for the relevant municipal authorities, off-budget accounts, activities and structures.

§ 13. For the purposes of the application of this law, the funds and the operations of State-owned enterprises, which, at the date of entry into force of this Act are included in the consolidated fiscal programme shall be assimilated to the budgets, which are not part of the State budget.

§ 14. (1) with effect from the date of entry into force of this law all receipts and payments account for foreign funds in § 28 of the transitional and concluding provisions of the law amending and supplementing the law on Bulgarian identity documents (official SG. 105 of 2006; amend., SG. 110 from 2008 and 2009 82) are included in the budget of the Ministry of the Interior.

(2) Inventory to account for foreign funds in the Al. 1 be transferred under the budget of the Ministry of Internal Affairs and are recorded at the budget of the Ministry as revenues from fees.

(3) the Minister of Finance made changes in the revenue and expenditure shown in the budget of the Ministry of Internal Affairs, resulting from the application of paragraphs 1 and 2. 1 and 2.


(4) the bank account for foreign funds in the Al. 1 may continue to be used only to collect the corresponding revenue from fees and periodic payment in the budget of the Ministry of the Interior.

(5) the obligations specified in § 29 of the transitional and concluding provisions of the law amending and supplementing the law on Bulgarian identity documents (official SG. 105 of 2006; amend., SG. 110 from 2008 and 2009 82) are paid from the budget of the Ministry of the Interior, as for the payments, which are an element of the financing, the Minister of finance may make resulting changes.

§ 15. (1) bank account available for foreign funds under art. 59 (b) of the law on physical education and Sport shall be transferred on the budget of the Department of physical education and sport. The amounts transferred are reflected in the budget of the Department of physical education and sport as non-tax revenue.

(2) the means of art. 14, para. 3 of the Gambling Act and stored on the account of foreign funds in the Al. 1 and be expended through the budget of the Department of physical education and sport.

(3) For the transfer and disbursement of the amounts referred to in paragraph 1. 1 and 2 the Minister of Finance made changes to budget of the Department of physical education and sport in accordance with art. 110, para. 1, in so far as these revenues and costs have not been provided for in the budget of the Ministry.

§ 16. Contracts relating to the operation of the single account, SEBRA and transit accounts, concluded in accordance with the law on the State budget of the Republic of Bulgaria for the year and art. 43, para. 1 of the Bulgarian National Bank, shall be deemed to have been concluded by the order of art. 154, para. 8, 9, 10 and 12.

§ 17. (1) contributions to State social insurance, health insurance for teachers ' Pension Fund and an additional compulsory pension insurance of the organizations being charged, imported and accounted for in the current row.

(2) budgetary organizations which, at the date of entry into force of this Act are included in the centralized payment of social security contributions and taxes on the income of natural persons shall be deemed to be included in the scheme for the centralized payment of social security contributions and taxes on the income of natural persons under art. 159, 160 and 161.

§ 18. Within 6 months from the promulgation of the law in the Official Gazette:

1. The Council of Ministers shall submit to the National Assembly a proposal for the establishment of an independent body within the meaning of art. 6 of Directive 2011/85/EU of 8 November 2011 on the requirements for budgetary frameworks of the Member States and for automatic corrective mechanisms under art. 23, para. 3.

2. Minister of culture to submit to the Cabinet a draft law amending and supplementing the law on radio and television to reflect changes arising from this law in part to fund radio and television ".

§ 19. The Court of Auditors and the Agency for State financial inspection carried out audits, inspections, and accordingly the extra-budgetary accounts and funds that existed prior to the entry into force of this law.

§ 20. Within three years of the entry into force of this law, the municipalities should bring their indicators available at the end of the year commitments and obligations for expenses in accordance with the limitations of art. 94, para. 3, items 1 and 2.

§ 21. In the law on municipal debt (official SG. 34 of 2005; amend., SG. 105 by 2005, 30 and 37/2006, no. 80 (2007), no. 93 and 110 since 2008, no. 99 by 2010, issue 35, 93 and 99 from 2011 and 2012 from 45) following amendments and supplements shall be made :

1. In art. 3:

a) in item 5, the words "in accordance with art. 43, para. 1 of the law on the Organization of the State budget "shall be replaced by ' in accordance with the law on public finance";

b) point 7 is replaced by the following:

7. finance lease and other forms of debt pursuant to Council Regulation (EC) no 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (OJ L 145/1 of 10 June 2009). "

2. In art. 6:

a) point 1 shall be amended as follows:

1. own income to the municipality; "

b) in paragraph 2, the words "under art. 34, para. 1, item 3, of the Act on municipal budgets "are deleted;

c) in paragraph 3, the words "under art. 4, paragraph 1 ' shall be deleted.

3. an art. 8A:

"Art. 8. The municipality shall carry out monitoring of the status of the debt of companies with municipal participation in the capital and the other controlled by the municipality of persons whose funds and operations are not included in the municipal budget. "

4. In art. 9:

a) a new para. 2:

"(2) the report referred to in para. 1 also contains information about the persons under art. 8 and their guarantees. ';

(b)) the current al. 2 it al. 3 and finally, add "and the debt of the persons under art. 8A. "

5. articles 11 and 12 shall be repealed.

6. In art. 17A, al. 2 the words "art. 12 ' shall be replaced by "art. 32 of the Act on public finances ".

7. In art. 18 the words "art. 9, para. 2 "are replaced by" article. 9, para. 3 "and the words" 10 days "are replaced by" 30 days ".

8. In art. 40:

a) paragraph 1 shall be amended as follows:

(1) the municipality may guarantee the debt only of companies, in which municipal participation is over 50 per cent of the capital of the company, if the debt is a poet for the financing of investment projects and the running costs of the benefit of the local community and has provided security for the benefit of the municipality and in the cases referred to in para. 5. ";

(b)) in the Al. 2, the words "under art. 12, al. 2 "shall be replaced by" referred to in art. 32, para. 2 of the law on public finance ";

the Al is created.) 5:


"(5) the municipality may guarantee the debt of small and medium-sized enterprises through the municipal guarantee fund for small and medium-sized enterprises under art. 10, para. 2 of the law on privatisation and post-privatisation control when the funds and the operations of the Fund be included in the municipal budget. "

9. in art. 51:

and the current text) became al. 1;

(b)) is hereby set up al. 2:

"(2) the register referred to in para. 1 may include information on the debt of local government subsector "."

10. In art. 54 Al is created. 4:

(4) information on the debt of the other persons of the subsector local government "guarantees issued by these presents distinct in municipalities, which control the persons concerned, and separately — when such persons are not controlled by a separate municipality."

11. in art. 55:

a) paragraph 1 shall be amended as follows:

(1) the mayors of the municipalities are required to keep, store and make available to the Ministry of finance information on the debt and the debt of municipalities controlled by them, which fall within the scope of the subsector local government ", in accordance with the requirements of the European Union and the Bulgarian legislation for accountability, statistics, and public sector budgeting.";

(b)) a new para. 2:

"(2) the requirements of paragraphs 1 and 2. 1 shall also apply to other persons by the subsector local government ", not controlled by separate community.";

in Al are created.) 3-6:

"(3) the Mayor may assign the fulfilment of the obligations under para. 1 the other officials in the municipality.

(4) the Minister of finance may require from the municipalities and persons referred to in para. 2 to provide information and for financial obligations and forms of financing, which are equivalent to the long effect.

(5) in addition to the information on the municipal debt in the register can be switched on and information about the debt of other faces from the subsector local government ", including those in the Al. 2, as well as information on the Al. 4.

(6) the information referred to in para. 5 shall be included in the register separate from information on municipal debt. ";

d) past al. 2 it al. 7 and in her words "under para. 1 "shall be replaced by" under para. 1 and 2 ".

12. in art. 56 para. 1 shall be amended as follows:

(1) the Mayor of the municipality is responsible for the use of the proceeds of the debt only for the purpose for which the Municipal Council has approved the assumption of debt. "

13. Article 58 shall be amended as follows:

"Art. 58. (1) For failure to comply with the obligations under art. 18 the Mayor of the municipality is punishable by a fine of 200 to 500 EUR

(2) For failure to comply with the obligations under art. 55, para. 1 the municipality Mayor or authorized official thereof is punishable by a fine of 200 to 500 EUR

(3) failure to comply with the obligations under art. 56, para. 1 the Mayor of the municipality is punishable by a fine of 1000 to 5000 EUR

(4) in the event of a repeated offence under subsection. 1-3 the fine was double the amount.

(5) the acts establishing the infringements referred to in paragraph 1. 1 and 2 shall be drawn up by the designated by the Minister of Finance officials, and penal provisions shall be issued by the Minister of finance.

(6) in establishing infringement under para. 3 of the authorities of the State Inspection Agency for financial instruments shall be drawn up by officials of the Agency for State financial inspection within 6 months of the discovery of the offender, but not later than three years from the infringement, and the penal provisions shall be issued by the Director of the Agency for State financial inspection or by authorized official thereof.

(7) the establishment of violations, the issue, the appeal and the implementation of the penal provisions shall be carried out in accordance with the law for the administrative offences and sanctions. "

14. in § 1 of the additional provision establishes that: 6

"6. The subsector local government", "municipal debt and debt of the subsector local government" are used with their respective significance, as determined by the law on public finances. "

§ 22. In the law on defence and the armed forces of the Republic of Bulgaria (promulgated, SG. 35 of 2009; amend., SG. 74, 82, 93 and 99 from 2009, issue 16, 88, 98 and 101 of 2010, issue 23, 48, 99 and 100 by 2011 and PCs. 20, 33 and 38 by 2012) is hereby amended as follows:

1. In art. 12:

(a)) in the Al. 1 the words "and voennovremenen budget ' shall be deleted;

(b)) in the Al. 3 the words "and voennovremenniât budget ' shall be deleted.

2. In art. 13 al. 4 shall be amended as follows:

"(4) the Minister of Defense is a major officer by budget."

3. In art. 22, para. 2 item 8 is repealed.

4. Article 36 shall be deleted.

5. In art. 60 (e):

(a)) in the Al. 1 in the text before item 1 the hyphen and the words, minor authorising officers to the Minister of Defense "shall be replaced by ' maintenance budget";

(b)) in the Al. 2 the words "appropriations" shall be replaced by the words "budget".

6. In art. 105, para. 1, art. 105a, al. 2, art. 105 (b), para. 2 and art. 107, para. 3 the hyphen and the words "two-bit authorising officer" shall be replaced by ' maintenance budget ".

7. In art. 327, para. 6 the words "appropriations" shall be replaced by the words "budget".

§ 23. In the Access Act and the disclosure of the documents and announcement of the affiliation of Bulgarian citizens to the State security and intelligence services of the Bulgarian people's Army (official SG. 102 of 2006; amend., SG. 41, 57 and 109 from the 2007 No. 69 since 2008, issue 25, 35, 42, 82 and 93 from 2009, issue 18, 54 and 97 from 2010. , PC. 23, 32 and 48 by 2011, and St. 25, 38, 87 and 103 by 2012.) in art. 4, al. 2 the words "appropriations" shall be replaced by the words "budget".

§ 24. Militia Act (promulgated, SG. 48 by 2011; amend., SG. 33 and 77 by 2012) in art. 20, para. 1 the hyphen and the words "two-bit authorising officer" shall be deleted.

§ 25. In the reserve of the armed forces of the Republic of Bulgaria (SG. 20 of 2012) in art. 21, para. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.


§ 26. In the law of forfeiture to the State of illegally acquired property (official SG. 38 by 2012, a decision of the Constitutional Court No. 13 by 2012 – the No. 82 by 2012; amend., SG. 102 and 103 of the 2012) are made the following amendments and additions:

1. In art. 5, al. 2, the words "and major authorising officer" shall be deleted.

2. In art. 6 create al. 6:

"(6) the President of the Commission is first stage with usher budget."

3. In art. 18 the word "Republican" is replaced by "the State".

§ 27. The State Agency for national security (promulgated, SG. 109 of 2007; amend., SG. 69 and 94 since 2008, issue 22, 35, 82, 93 and 42 by 2009, issue 16, 80 and 97 2010/9 and 100 by 2011 and 38 by 2012) made the following changes and additions:

1. In art. 2:

a) in al. 2 the words "major authorising officer" shall be deleted;

(b)) is hereby set up al. 3:

"(3) the Chairman of the Agency's first stage with usher budget."

2. In art. 77, para. 1 and art. 79, para. 1 and 2, the word "Republican" is replaced by "the State".

§ 28. In the Ministry of Internal Affairs (official SG 17 06; amend., SG. 30, 102 and 105 of 2006, issue 11, 31, 41, 46, 57, 64 and 109 (2007), no. 28, 43, 69, 94 and 98 in 2008, issue 27, 42, 74, 82 and 93 from 2009/2010 88, no. 9 , 23, 47, 48 and 81 by 2011, and St. 38 and 44 by 2012.) the following modifications are made:

1. In art. 206, art. 208, para. 1 and art. 261, para. 1 and al. 3, paragraph 2, the word "Republican" is replaced by "the State".

2. In art. 264, para. 2 the words "appropriations" shall be replaced by the words "budget".

§ 29. The legal aid Act (official SG. 79 since 2005; amend., 105/2005, no. 17 and 30 of 2006, no. 42/2009, issue 32, 97 and 99 by 2010, issue 9, 82 and 99 from 2011 and 2012 82) is hereby amended as follows:

1. In art. 4, the words "State budget" shall be replaced by "State budget".

2. In art. 6:

(a)) in the Al. 3 the words "– secondary authorising officer" shall be deleted;

(b)) paragraph 4 shall be repealed.

§ 30. The law on the prevention and the establishment of a conflict of interest (official SG. 94 of 2008; amend., SG. 10, 26 and 101 of 2009, no. 62 and 97 from 2010 and no. 38 by 2012) is hereby amended as follows:

1. In art. 9, para. 1, the words "or off-budget ' shall be deleted.

2. In art. 22 a, para. 3 the words "appropriations" shall be replaced by the words "budget".

3. In art. 42 words "imported into the revenue of the State budget" shall be replaced by "do the budget of the Commission".

§ 31. In the law on the protection of personal data (official SG. 1 of 2002; amended, issue 70 and 93 in 2004, and 43/103 of 2005, no. 30 and 91 by 2006, 57/2007, no. 42/2009, no. 94 and 97 of 2010 and no. 39, 81 and 105 of 2011) following amendments and supplements shall be made :

1. In art. 6, al. 3 the words "appropriations" shall be replaced by the words "budget".

2. In art. 43 creates al. 5:

"(5) the amounts recovered from the imposed financial penalties and fines entering in the budget of the Commission."

§ 32. In the law on protection from discrimination (official SG. 86 from 2003; amend., SG. 70 by 2004, 105/2005 30/68 and by 2006, and 59/100 of 2007, issue 69 and 108 of 2008, issue 42, 74 and 103 of 2009, 97/2010 and 23/39 by 2011 and issue 38 and 58 by 2012) is hereby amended as follows :

1. In art. 40, para. 3 the words "appropriations" shall be replaced by the words "budget".

2. In art. 83 the words ' are imported in the Republican budget "shall be replaced by" do the budget of the Commission ".

§ 33. In the law on execution of punishments and remand detention (official SG. 25 of 2009; amend., SG. 74 and 82 from 2009, and 32/73 of 2010 No. 81 by 2011 and 103/2012) is hereby amended as follows:

1. In art. 12, al. secondary 2, the words "authorising officer" shall be replaced by ' maintenance budget ".

2. In art. 24, para. 3 and 5, the words "State budget" shall be replaced by "State budget".

3. In art. 128, para. 2 the words "budget" shall be replaced by "State budget".

4. In art. 233, para. 2 the words "budget" shall be replaced by "State budget".

§ 34. In the law on the Ombudsman (official SG. 48 since 2003; amend., SG. 30 and 68 by 2006, no. 42/2009, 97/2010 and from 29/2012) in art. 7, second sentence, the words "major authorising officer" shall be replaced by "major officer by budget".

§ 35. In the law to combat nuisance of minors (official, no. 13 of 1958; amend., no. 11 of 1961; SG. 35 of 1966; 30/1969, no. 89 of 1974, no. 53, 1975; Corr, 55/1975; amend., SG. 63, 1976, no. 36 since 1979. , PC. 75 of 1988, PCs. 110 of 1996; Corr, PCs. 3 of 1997; amend., SG. 69. Since 1999, St. 66 and 96 of 2004, PCs. 28, 94 and 103 from 2005, PCs. 25, 47 and 74 from 2009, PCs. 50 by 2010 and PC. 82 by 2012.) in art. 4, al. 2, first sentence, the words "two-bit authorising officer" shall be deleted.

§ 36. In the law of pledge (official SG. 100 from 1996; amend., SG. 86 of 1997, no. 42 of 1999, no. 19 and 58 of 2003, 34 and 43/2005, no. 30, 34 and 80 of 2006, issue 53, 59 and 108 in 2007 100/2008, no. 24 of 2009. , PC. 101 of 2010 and PC. 38 by 2012.) in art. 22 is made the following changes and additions:

1. In paragraph 8. 1, after the word "dependent" is added to the "Minister of Justice".

2. paragraph 2 is repealed.

§ 37. In the law on the National Archive Fund (official SG. 57 of 2007; amend., SG. 19, 42, 78, 92, 93 and 103 of 2009; Decision of the Constitutional Court No. 8 of 2010-43/2010; amend., SG. 59 by 2010; Decision of the Constitutional Court No 14 of 2010 – issue 101 of 2010; amend., SG. 38 by 2012) in art. 28 para. 1 is repealed.

§ 38. In the law on the judiciary (official SG. 64 of 2007; amend., SG. 69 and 109 of 2008 25/, 33, 42, 102 and 103 of 2009, 59/2010, no. 1, 23, 32, 45, 81 and 82 by 2011; Decision No. 10 of the Constitutional Court by 2011 – issue 93 of 2011; amend. , PC. 20, 50 and 81 by 2012.) the following modifications are made:

1. In art. 54, para. 1, item 9, the words "budgetary expense" shall be replaced by the words "budget".

2. In art. 60, para. 1, item 2, the words "budgetary expense" shall be replaced by the words "budget".

3. In art. 60 and the words "budget" shall be replaced by "State budget".

4. In art. 364, para. 2 the words "immediately after the report of the Council" shall be deleted.


5. In art. 391, para. 2, the words "and is a secondary authorising officer" shall be deleted.

§ 39. In the Official Gazette (official SG. 89 of 1995; Corr. 92/1995; amend., SG. 123 of 1997, no. 56 of 1999, issue 1 of 2000, no. 97 of 2001 No. 9 and 42 of 2003, no. 31 of 2005, 36/2006 16/110 and from 2008) in art. 2, al. 2 the words "appropriations" shall be replaced by the words "budget".

§ 40. In the law on the Court of Auditors (official SG. 98 of 2010; amend. 1/99 and by 2011) is hereby amended as follows: 1. In art. 6, al. 2:

a) in paragraph 1, the words "and extra-budgetary accounts and funds" shall be deleted and the words "authorising officer" shall be replaced by ' the ushers with budget ";

b) in paragraph 2, the words "private budgets" are replaced by "budgets";

c) in paragraph 3 the words "and off-budget ' shall be deleted.

2. Article 11 shall be amended as follows:

"Budget

Art. 11. the budget of the Court of Auditors is a part of the State budget. "

3. In art. 20, paragraph 4, the words "appropriations" shall be replaced by the words "budget".

4. In art. 47, para. 2 all over the words "appropriations" shall be replaced by the words "budget".

5. In art. 51, para. 1 the words "limitation of expenditure on budget" shall be replaced by the words "to apply art. 107 of the Act on public finances with respect ".

6. In art. 53:

(a)) in the Al. 1, item 1 anywhere the words "appropriations" shall be replaced by the words "budget";

(b)) in the Al. 4, the words "and extra-budgetary accounts and funds ' shall be deleted;

c) paragraph 13 shall be replaced by the following:

(13) in case of refusal of certification the President of the Court of Auditors shall notify the Minister of finance, who may take the measures referred to in art. 107 of the Act on public finances. When the audit refers to the secondary officer by budget, oditnoto opinion is sent to the relevant authorising officer and major with the budget. "

7. In art. 55, para. 1, first sentence, the words ' non-budgetary funds and accounts "shall be replaced by ' the accounts for funds from the European Union."

8. In art. 64, para. 4 the word "Republican" is replaced by "the State".

§ 41. In the BULSTAT register (official SG. 39 2005; amend., 105/2005, no. 34 of 2006, 42/2007, no. 82 and 95 of 2009, issue 28 of 2011 and 2012 38) in art. 3, al. 3 the words "appropriations" shall be replaced by the words "budget".

§ 42. In the law on State financial inspection (official SG. 33 of 2006; amend., 59/2006, no. 59, 64 and 86 of 2007 from 98/2008, no. 42/2009, issue 60 by 2011, and 38 by 2012) made the following changes and additions:

1. In art. 4:

a) in item 2 Finally a comma and add "as well as in municipal enterprises";

b) in point 7, the words "off-budget accounts or funds" shall be deleted.

2. In art. 20, para. 6 the word "Republican" is replaced by "the State", and the words "off-budget accounts or funds" shall be deleted.

3. In art. 32, para. 1.1 the figure "1000" shall be replaced by "2000".

4. § 1 of the additional provisions:

a) point 1 shall be amended as follows:

"1." Budget "budget organizations are organizations within the meaning of § 1, item 4 of the additional provisions of the law on public finances.";

(b) in item 8) all over the words "off-budget accounts or funds" shall be deleted.

§ 43. In the social security code (promulgated, SG. 110; since 1999 decision No 5 of the Constitutional Court from 2000 – 55/2000; amend., no. 64 of 2000, issue 1, 35 and 41 of the 2001, issue 1, 10, 45, 74, 112, 119 and 120 of 2002, no. 8, 42, 67, 95, 112, and 114 from 2003. , PC. 12, 21, 38, 52, 53, 69, 70, 112 and 115 of 2004, PCs. 38, 39, 76, 102, 103, 104 and 105 of the 2005 St. 16, 30, 34, 56, 57, 59 and 68 by 2006; Corr, PCs. 76 of 2006; amend., SG. 80, 82, 95, 102 and 105, 2006, issue. 41, 52, 53, 64, 77, 97, 100, 109 and 113 of 2007, PC. 33, 43, 67, 69, 89, 102 and 109 from 2008, PCs. 23, 25, 35, 41, 42, 93, 95, 99 and 103 of 2009, PCs. 16, 19, 43, 49, 58, 59, 88, 97, 98 and 100 by 2010; Decision of the Constitutional Court No. 7 of 2011-PCs. 45 by 2011; amend., SG. 60, 77 and 100 by 2011, and St. 7, 21, 38, 40, 44, 58, 81, 89, 94 and 99 by 2012.) make the following changes and additions:

1. In art. 9, para. 3, paragraph 3, second sentence and in the Al. 7, second sentence, the words "State budget" shall be replaced by "State budget".

2. In art. 20, para. 2, item 11, art. 21, item 4 and 5, art. 22 a, item 1, art. 27 and 93, the words ' the State budget "shall be replaced by" State budget ".

3. In paragraph 5 of the transitional and final provisions create al. 6 and 7:

"(6) the annual budget of the teachers ' pension fund shall be adopted by the law on State social insurance budget for the relevant year as an annex thereto.

(7) in the event that the law on State social insurance budget for the relevant year shall not be passed by the National Assembly at the beginning of the budget year, revenues of the teachers ' Pension Fund are collected and expenses shall be made in accordance with the current regulations. "

4. In paragraph 22, para. 2 of the transitional and final provisions, the words "extra-budgetary account" shall be replaced by the words "budget".

§ 44. In the guaranteed claims of employees insolvency of the employer (official SG. 37/04; amend., no. 104 and 105 by 2005, issue 30, 34, 48, 80 and 105 of 2006, 53/2007, no. 12 and 32 from 2009, issue 18 of 2011 and 2012 94) the following amendments and supplements shall be made :

1. Article 16 is amended as follows:

"Art. 16. Temporary free cash fund Guaranteed claims of employees "are used by the order of art. 28 of the social security code. "

2. In art. 17, al. 2 Add "except when the Administration proceeds and/or payments to the Fund in accordance with art. 155, para. 1 of the law on public finance in accordance with the requirements for separate reporting, monitoring and control of the funds and the operations of the Fund.

3. In art. 18 the word "Republican" is replaced by "the State".

4. In art. 19:

(a)) in the Al. 1 the words "Annual plan-account" shall be replaced by the words "annual budget";

(b)) in the Al. 2, the words "plan-account" shall be replaced by the words "budget of the Fund".


§ 45. In the law for the protection and development of culture (official SG. 50 of 1999; amend., no. 1 of 2000; Corr. 34/2001; amend. 75/2002, no. 55 in 2004, no. 28, 74, 93, 99 and 103 of 2005, no. 21, 41 and 106 from 2006, 84/2007. , PC. 19, 42 and 74 from 2009, PCs. 13, 50 and 97 from 2010, PC. 25 and 54 from 2011, and St. 77 and 102 by 2012.) the following modifications are made:

1. In art. 8, al. 1, the words "with a separate budget" shall be replaced by "the budget".

2. In art. 9:

(a)) in the Al. 1, the words "with a separate budget" shall be replaced by "with a budget";

(b)) in the Al. 3, paragraph 1 and in paragraph 2. 4, the words "State budget" shall be replaced by "State budget".

3. In art. 14, para. 2, item 2, the words "State budget" shall be replaced by "State budget".

4. In art. 24, para. 2 the words "legal person – secondary authorising officer" shall be replaced by "legal person of a maintenance budget".

5. In art. 31, para. 1, item 2, the words "State budget" shall be replaced by "State budget".

§ 46. In the film industry (official SG. 105 of 2003; amend., SG. 28, 94 and 105 by 2005, issue 30, 34 and 80 of 2006, 53/98 and by 2007, issue 42 and 74 from 2009, issue 99 of 2010. Decision 1 of the Constitutional Court by 2011 – 31/2011; amend. , PC. 82 by 2012.) in art. 16 para. 1 is repealed.

§ 47. Public libraries Act (promulgated, SG. 42 by 2009; amend., no. 74 of 2009 and 38/2010) is hereby amended as follows:

1. In art. 58, para. 1 the words "appropriations" shall be replaced by the words "budget".

2. In art. 60 words ' autonomous budget "shall be replaced by the words" budget ".

3. In art. 61, paragraph 2, the word "Republican" is replaced by "the State".

4. In art. 63 the words "autonomous budget" shall be replaced by the words "budget".

§ 48. In the law on cultural heritage (official SG. 19 of 2009; Decision of the Constitutional Court No. 7 of 2009 – No. 80 of 2009; amend., SG. 92 and 93 from 2009, issue 101 of 2010 No. 54 by 2011 and issue 15, 38, 45, 77 and 82 by 2012) is hereby amended as follows:

1. In art. 18, al. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.

2. In art. 21, para. 2, the words "and is a secondary authorising officer" shall be deleted.

3. In art. 39, item 1 the words "budget" shall be replaced by "State budget".

4. In art. 40, para. 1, al. 2, item 1 and al. 5, the words "State budget" shall be replaced by "State budget".

5. In art. 41, para. 1 the words "appropriations" shall be replaced by the words "budget".

§ 49. In the public procurement Act (official SG. 28 of 2004; amend., 53/2004, no. 31, 34 and 105 by 2005, issue 18, 33, and 37 79 by 2006, issue 59 (2007), no. 94, 98 and 102 by 2008, no. 24 and 82 from 2009, issue 52, 54, 97, 98 and 99 of the 2010. , PC. 19, 43, 73 and 93 from 2011, issue. 33, 38 and 82 by 2012.) in art. 4 point 8 is created:

"8. the contracts referred to in art. 154, para. 9 of the law on public finance, service, software and resursnoto provide collection operations and SEBRA revenue and other receipts of budget organizations by card payments under art. 154, para. 8 and 10 of the law on public finance, liquidity management operations of the system of a single account and the execution of guarantee and other deposits under art. 154, para. 22 and 23 of the Act on public finances. "

§ 50. In the law on civil servants (official SG. 67 of 1999; amend., no. 1 of 2000, issue 25, 99 and 110 since 2001, no. 45 of 2002, no. 95 of 2003 No. 70 by 2004, no. 19 of 2005, no. 24, 30 and 102 in 2006 and 59/64 since 2007. , PC. 43, 94 and 108 of 2008, PCs. 35, 42, 74 and 103 of 2009, PCs. 15, 46, 58 and 77 by 2010; Decision of the Constitutional Court No. 12 of 2010 – PCs. 91 by 2010; amend., SG. 97. from 2010, PC. 1, 18 and 100 by 2011, issue. 15, 20, and 38 82 by 2012.) the following modifications are made:

1. In art. 35 a, para. 1 the hyphen and the words "two-bit authorising officer" shall be deleted.

2. In art. 67, para. 2 and 9, the words "authorising officer" shall be replaced by ' the ushers with budget.

§ 51. In the Administration Act (promulgated, SG. 130 of 1998; Decision of the Constitutional Court No. 2 of 1999 – issue 8 of 1999; amend., SG. 67 of 1999 No. 64 and 81 of 2000, 99/2001;, Corr 101/2001; amended by 95/2003, no. 19 of 2005, no. 24 , 30, 69 and 102 in 2006, PCs. 46 and 78 in 2007, PCs. 43 and 94 since 2008, PCs. 35 and 42 by 2009, PCs. 24 and 97 from 2010, PC. 69 by 2011, and St. 15 and 82 by 2012.) the following modifications are made:

1. In art. 46, para. 5, the words "appropriations" shall be replaced by the words "budget".

2. In art. 54 al. 3 is repealed.

§ 52. The Bulgarian News Agency (official SG. 99 by 2011; Decision of the Constitutional Court No. 11 by 2012 – the No. 78 by 2012) in art. 2 al. 1 shall be amended as follows:

(1) the Bulgarian News Agency (BTA) is a legal entity on budgetary allowance based. The Director General of the Bulgarian News Agency (BTA) is the primary officer by budget. "

§ 53. In the law for the promotion of scientific research (official SG. 92 of 2003; amend., 36/2008, no. 74 and 82 from 2009, no. 83 of 2010 No. 99 from 2011 and 2012 82) in art. 13 make the following amendments and additions:

1. In art. 13, para. 1, after the word "person" is added "to the Minister of education, youth and science".

2. paragraph 4 is hereby repealed.

§ 54. In the labour code (promulgated, SG. 26 and 27 of 1986; amend., no. 6 of 1988, no. 21, 30 and 94 of 1990, Nos. 27, 32 and 104 of 1991, no. 23, 26, 88 and 100 from 1992; decision No 12 of the Constitutional Court from 1995-69/1995; amend., SG. 87 of 1995. , PC. 2, 12 and 28 of 1996, PCs. 124 of 1997, PCs. 22 of 1998; Decision of the Constitutional Court No. 11 of 1998 – PCs. 52 of 1998; amend., SG. 56, 83, 108 and 133 of 1998, PCs. 51, 67 and 110 since 1999, issue. 25, 2001 issue. 1, 105 and 120 in 2002, PCs. 18, 86 and 95 of 2003 PCs. 52. Since 2004, PCs. 19, 27, 46, 76, 83 and 105 by 2005, issue. 24, 30, 48, 57, 68, 75, 102 and 105, 2006, issue. 40, 46, 59, 64 and 104 from 2007, PCs. 43, 94, 108 and 109 of the 2008 issue. 35, 41 and 103 of 2009, PCs. 15, 46, 58 and 77 by 2010; Decision of the Constitutional Court No. 12 of 2010 – PCs. 91 by 2010; amend., SG. 100 and 101 of 2010, PC. 18, 33, 61 and 82 by 2011, issue. 7, 15, 20 and 38 by 2012; Decision of the Constitutional Court No 7 by 2012 – PCs. 49 by 2012; amend., SG. 77 and 82 by 2012.) in art. 107 a, para. 8 and 15, the words "authorising officer" shall be replaced by ' the ushers with budget.


§ 55. Social Assistance Act (promulgated, SG. 56 1998; amend., SG. 45 and 120 of 2002, no. 18, 30 and 105 of 2006, issue 52 and 59 since 2007, 58/2008 14/41 and 74 from 2009, no. 15 by 2010, issue 9 and 51 from 2011 and 2012 from 32) is hereby amended as follows :

1. In art. 5, al. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.

2. In art. 17, al. 2 the word "Republican" is replaced by "the State".

3. In art. 24, para. 1, item 1, the word "Republican" is replaced by "the State".

4. In art. 24 and the word "Republican" is replaced by "the State".

5. In art. 25, para. 1 the hyphen and the words "two-bit authorising officer" shall be deleted.

6. In art. 26, paragraphs 1 and 3 and in art. 27, al. 3 the word "Republican" is replaced by "the State".

§ 56. In the law on integration of people with disabilities (official SG. 81 of 2004; amend., SG. 28, 88, 94, 103 and 105 by 2005, issue 18, 30, 33, 37, 63, 95, 97 and 108 of 2006, no. 31 of 2007, and 46/108 of 2007 No. 41 and 74 from 2009, issue 24, 62, and 98 of 2010) is hereby amended as follows :

1. In art. 7, para. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.

2. In art. 26, al. 1, item 1, art. 40, para. 1 and in art. 49, paragraph 1 the word "Republican" is replaced by "the State".

§ 57. In the law on health and safety at work (official SG. 124 of 1997; amend., no. 86 of 1999 No. 64 and 92 of 2000, no. 25, and 111 since 2001, no. 18 and 114 from 2003, no. 70 by 2004, issue 76 of 2005, issue 33, 48, 102 and 105 of 2006. , PC. 40 since 2007, PCs. 102 and 108 from 2008, PCs. 93 2009 PCs. 12, 58, 88 and 98 of 2010, PC. 60 by 2011, and St. 7 by 2012.) in art. 44, para. 1 the hyphen and the words "two-bit authorising officer" shall be deleted.

§ 58. In the employment promotion Act (promulgated, SG. 112 of 2001; amend., 54/120 and by 2002, no. 26, 86 of 114 and 2003/52 and 81 of 2004 No. 27 and 38 by 2005, issue 18, 30, 48 and 33, 2006, 46/2007, no. 26, 89 and 109 from 2008. , PC. 10, 32, 41 and 74 from 2009, PCs. 49, 59, 85 and 100 by 2010, PC. 9 and 43 from 2011, and St. 7 by 2012.) in art. 7, para. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.

§ 59. In the law on child protection (Official Gazette No. 48 of 2000; amend., SG. 75 and 120 of 2002, no. 36 and 63 from 2003, no. 70 and 115 of 2004, no. 28, 94 and 103 by 2005, issue 30, 38 and 82 of 2006, no. 59 of 2007 No. 69 since 2008. , PC. 14, 47 and 74 from 2009, PCs. 42, 50, 59 and 98 of 2010, PC. 28 and 51 from 2011, and St. 32 and 40 by 2012.) in art. 44, para. 1, item 1, the word "Republican" is replaced by "the State".

§ 60. The law on family allowances for children (official SG. 32 of 2002; amended, by 120/2002 of 112/2003, no. 69 of 2004 No. 105 by 2005, issue 21, 30, 33, 68 and 95 from 2006, 113/2007, no. 71 and 110 in 2008, issue 23 of 2009. , PC. 15 and 24 by 2010, PC. 99 by 2011, and St. 54 and 103 by 2012.) in art. 5 and 10 (b), the word "Republican" is replaced by "the State".

§ 61. In the Health Act (promulgated, SG. 70 by 2004; amend., SG. 46, 76, 85, 88, 94 and 103 by 2005, issue 18, 30, 34, 59, 71, 75, 80, 81, 95 and 102 in 2006, issue 31, 41, 46, 53, 59, 82 and 95 (2007), no. 13, 102, and 110 in 2008, issue 36, 41 , 74, 82, 93, 99 and 101 of 2009, PCs. 41, 42, 50, 59, 62, 98 and 100 by 2010, PC. 8, 9, 45 and 60 by 2011, and St. 38, 40, 54, 60, 82, 101, and 102 from 2012) the following modifications are made:

1. In art. 3, al. 5 and in art. 5, al. 3 the word "Republican" is replaced by "the State".

2. In art. 8, al. 1 the words "minor authorising officers ' shall be deleted.

3. In art. 10A, al. 1, item 1, the word "Republican" is replaced by "the State".

4. In art. 22, para. 1 the hyphen and the words "minor authorising officers ' shall be deleted.

5. In art. 24, para. 1, item 1, the word "Republican" is replaced by "the State".

6. In art. 25, para. 1 the hyphen and the words "two-bit authorising officer" shall be deleted.

7. In art. 28 and the words "minor" authorising officers shall be replaced by ' the ushers with budgets ".

8. In art. 53, para. 3, art. 63, para. 4, art. 82, para. 5, art. 82 b, para. 3, art. 86, para. 2, item 2 and art. 115, para. 3 the word "Republican" is replaced by "the State".

9. in art. 116 a, para. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.

10. In art. 116 (b), para. 1.8, art. 116 e, para. 2 and art. 228 a, para. 1 and 2, the word "Republican" is replaced by "the State".

§ 62. In the law on transplantation of organs, tissues and cells (promulgated, SG. 83 of 2003; amend., SG. 88 by 2005, 71/2006, no. 36 and 41 of the 2009 No. 98 of 2010, issue 9 of 2011 and 60 from 2012) is hereby amended as follows:

1. In art. 11A, para. 1, item 1, the word "Republican" is replaced by "the State".

2. In art. 46, para. 2 item 3 shall be replaced by the following:

"3. the major budget officer by whom the hospitals under art. 13, para. 3 the budget spenders are secondary. "

§ 63. In the medial institutions Act (promulgated, SG. 62 of 1999; amend., SG. 88 and 113 of 1999; Corr. 114/1999; amend., SG. 36, 65 and 108 of 2000; Decision of the Constitutional Court No. 11 of 2001 – issue 51 of 2001; amend., no. 28 of 2002, no. 62, 83, 102 and 114 from 2003. , PC. 70 by 2004, PCs. 46, 76, 85, 88, and 105 by 2005, issue. 30, 34, 59, 80 and 105, 2006, issue. 31, 53 and 59 since 2007, PCs. 110. Since 2008, PCs. 36, 41, 99 and 101 of 2009, PCs. 38, 59, 98 and 100 by 2010, PC. 45 and 60 by 2011, and St. 54, 60 and 102 by 2012.) the following modifications are made:

1. In art. 6, al. 4 and art. 30, para. 2 and 3 the word "Republican" is replaced by "the State".

2. In art. 96, paragraph 2, the word "Republican" is replaced by "the State".

3. In art. 97, paragraph 4 the word "Republican" is replaced by "the State".

4. § 5, para. 2 of the transitional and final provisions, the words "appropriations" shall be replaced by the words "budget".

5. In paragraph 68, para. 4 of the transitional and concluding provisions of the law amending and supplementing the law on medical institutions (official SG. 59 by 2010; amend., SG. 98 and 100 of 2010) the word "Republican" is replaced by "the State".


§ 64. In the law on health insurance (official SG. 70 of 1998; amend., SG. 93 and 153 of 1998, no. 62, 65, 67, 69, 110 and 113 in 1999, issue 1 and 64 in 2000, 41/2001, no. 1, 54, 74, 107, 112, 119 and 120 of 2002, no. 8, 50, 107 and 114 from 2003. , PC. 28, 38, 49, 70, 85 and 111 in 2004, PCs. 39, 45, 76, 99, 102, 103 and 105 of 2005, St. 17, 18, 30, 33, 34, 59, 80, 95 and 105, 2006, issue. 11 of 2007; Decision of the Constitutional Court No. 3 of 2007 – PCs. 26 of 2007; amend., SG. 31, 46, 53, 59, 97, 100 and 113 of 2007, PC. 37, 110 and 71 of 2008, PCs. 35, 41, 42, 93, 99 and 101 of 2009, PCs. 19, 26, 43, 49, 58, 59, 62, 96, 97, 98 and 100 by 2010, PC. 9, 60, 99 and 100 by 2011, issue. 38, 60, 94, 101 and 102 of 2012 and St. 4 of 13) the following modifications are made:

1. In art. 15, para. 1 item 8 is repealed.

2. In art. 23:

(a)) in the Al. 1, item 2 and 11 the word "Republican" is replaced by "the State";

(b)) in the Al. 2 the words "the State budget or credits from other institutions ' shall be replaced by" State budget ".

3. In art. 40, para. 1, item 4 and 8 and para. 2, 3 and 9, in art. 59, para. 5 and in art. 64 a, para. 1, paragraph 4, the word "Republican" is replaced by "the State".

4. In art. 108:

(a)) in the Al. 2 anywhere the word "Republican" is replaced by "the State";

(b)) paragraph 3 shall be repealed.

§ 65. In the law on medicinal products for human use (official SG. 31 of 2007; amend., SG. 19 of 2008; Decision of the Constitutional Court No. 5 of 2008-65/2008; amend., no. 71 of 2008, no. 10, 23, 41, 88 and 102 of 2009, 59/98, and by 2010, issue 9, 12 , 60 and 61 by 2011 and PCs. 38, 60 and 102 by 2012.) the following modifications are made:

1. In art. 17, al. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.

2. In art. 20, para. 2, art. 262, para. 1 and in art. 263 the word "Republican" is replaced by "the State".

§ 66. In the law on physical education and sports (official SG. Since 1996, 58; No. 8 Decision of the Constitutional Court from 1997 – issue 53 of 1997; amend., SG. 124 of 1998, no. 51 and 81 of 1999, 53/2000; Corr, 55/2000; amend., no. 64 of 2000 No. 75 of 2002. Decision No 6 of the Constitutional Court from 2002 – issue 95 of 2002; amended. , PC. 120. Since 2002, PCs. 96 of 2004, PCs. 88 and 103 from 2005, PCs. 30, 34, 36 and 80 from 2006, PCs. 41, 46 and 53 of 2007, PC. 50 by 2008, PCs. 74 of 2009, PCs. 50 and 96 of 2010, PC. 35 and 99 from 2011, and St. 45, 87 and 102 by 2012.) the following modifications are made:

1. In art. 8, al. 4 in the text before item 1 the words "appropriations" shall be replaced by the words "budget".

2. In art. 57 a, item 1 the words "§ 11 para. 3 "shall be replaced by the words" § 9 para. 2. "

3. In art. 59 (b) Al. 1 shall be amended as follows:

"(1) Allocated funds from the proceeds of State-owned enterprise," Bulgarian sports lottery "under art. 14, para. 3 of the law on gambling are kept in an account for foreign funds and be expended through the budget of the Department of physical education and sport in accordance with the law on public finances. "

§ 67. In the radio and Television Act (promulgated, SG. 138 of 1998; Decision of the Constitutional Court No. 10 of 1999 – No. 60 of 1999; amend., SG. 81 (1999), 79/2000, no. 96 and 112 of 2001 No. 77 and 120 of 2002, no. 99 and 114 from 2003, no. 99 and 115 of 2004. , PC. 88, 93 and 105 by 2005, issue. 21, 34, 70, 80, 105 and 108, 2006, issue. 10, 41, 53, and 113 in 2007, PCs. 110. Since 2008, PCs. 14, 37, 42 and 99 from 2009, PCs. 12, 47, 97, 99 and 101 of 2010, PC. 28, 99 and 105 of 2011; PCs. 38 and 102 by 2012.) make the following changes and additions:

1. Article 21 shall be amended as follows:

"Art. 21. the Council for electronic media is a legal person the budgetary allowance based, whose Chairman is Prime officer by budget. "

2. In art. 42 para. 1 shall be amended as follows:

(1) the Bulgarian national radio and Bulgarian national television are legal entities with headquarters in Sofia, whose directors general have primary budget spenders. "

3. In art. 62:

create a new) item 9 and 10:

9. accept changes in the budget of the authorising officer by delegation to the budget, including the budgets of authorising the minor budget;

10. determine the ushers with a budget of lower degree in relevant budgets; "

(b)) the current item 9, 10, 11, 12 and 13 shall become item 11, 12, 13, 14 and 15.

4. In art. 70:

(a)) in the Al. 1 the word "private" is deleted;

(b)) in the Al. 2, the words "or budgetary expenditure account" shall be deleted.

§ 68. In the Bulgarian Agency for food safety (edu., SG. 8 by 2011; amend., SG. 38 and 102 from 2012) is hereby amended as follows:

1. In art. 1, al. 2 the words "two-bit authorising officer" shall be deleted.

2. In art. 9, para. 1 the words "authorising officer tretostepenen to the Minister of agriculture and food" shall be deleted.

3. In art. 12 paragraph 1 shall be replaced by the following: "1. transfers from the budget of the Ministry of agriculture and food;".

§ 69. In the law for helping farmers (official SG. 58 of 1998; amend., SG. 79 and 153 of 1998, no. 12, 26, 86 and 113 of 1999 No. 24 of 2000 No. 34 and 41 of the 2001 46/96 and by 2002, no. 18, 14 and 105 by 2005, issue 18, 30 , 34, 59, 80, 96 and 108 of 2006, St. 13, 53 and 59 since 2007, PCs. 16, 36, 43 and 100 of 2008, PCs. 12, 32, 82, and 85 of 2009, PCs. 59 by 2010, PC. 8 by 2011, and St. 38 by 2012.) make the following amendments and supplements: 1. In art. 11:

(a)) in the Al. 1 finally added "maintenance budget";

(b)) is hereby set up al. 5:

"(5) the Fund shall establish, implement and take into account the budget of major usher with a budget, which is part of the State budget."

2. In art. 14 al. 3 and 4 are repealed.

3. In art. 17:

a) paragraph 1 shall be amended as follows:

(1) the Fund is served by the Bulgarian National Bank by the procedure of art. 153, para. 1 of the law on public finances. ";

(b)) is hereby set up al. 4:

"(4) For the Fund resources from the European funds and related national accounts shall apply for funds from the European Union, under art. 8, al. 2 of the Act on public finances. "

4. In art. 18 Al is created. 4:

"(4) the Executive Director of the Fund's major officer by budget."

§ 70. The law of agricultural Academy (official SG. 113 of 1999; amend., no. 15 of 2003, 43 and 54/2008 10/74 and 99 from 2009 and 78/2010) in art. 1 is hereby amended as follows:


1. In paragraph 8. 3, second sentence, the words "appropriations to the Department of agriculture and food" shall be replaced by the words "budget to the Minister of agriculture and food".

2. in the Al. 4:

and in the text) before item 1, the words "including the capital" shall be deleted;

b) in paragraph 1 the word "Republican" is replaced by "the State".

§ 71. In the law on measurements (official SG. 46 since 2002; amend., SG. 88, 95 and 99 of 2005 No. 36 of 2008, 82/2009 No. 39 from 2011 and 38/77 by 2012) is hereby amended as follows:

1. In art. 10, para. 1 in the text before point 1, the words ' the Council ' shall be replaced by "Minister of economy, energy and tourism.

2. In art. 10A, al. 1 in the text before point 1, the words "State budget" shall be replaced by the words "budget of the Ministry of economy, energy and tourism.

3. In art. 10 in, al. 1 the hyphen and the words "two-bit authorising officer" shall be deleted.

§ 72. In the law for registration and control of agricultural and forestry machinery (official SG. 79 from 1998; amend., no. 22 of 2003, no. 74 and 88 by 2005, issue 30, 34, 80, 82 and 102 in 2006, 53/2007, no. 36, 43, 69 and 100 from 2008, 93/2009 issue 88 by 2010. , PC. 28 by 2011, and St. 38 by 2012.) the following modifications are made:

1. In art. 3 al. 2 is repealed.

2. In art. 6, al. secondary 2, the words "authorising officer" shall be replaced by the words "budget maintenance to the Minister of agriculture and food".

§ 73. The roads Act (promulgated, SG. 26 of 2000; amend., 88/2000, 111/2001, and 47/118 of 2002, no. 9, 112 since 2003, issue 6 and 14 of 2004, no. 88 and 104 of 2005, no. 30, 36, 64, 102, 105 and 108 of 2006. , PC. 59 since 2007, PCs. 43 and 69 since 2008, PCs. 16, 32, 41, 42, 75, 82 and 93 from 2009, PCs. 87 from 2010, PC. 19, 39, 55 and 99 from 2011, and St. 38, 44, 47 and 53 by 2012.) the following modifications are made:

1. In art. 21, para. secondary 2, the words "authorising officer" shall be replaced by ' maintenance budget ".

2. In art. 28:

(a)) in the Al. 1 paragraph 1 shall be replaced by the following:

"1. the State budget through the budget of the Ministry of regional development and public works;"

(b)) in the Al. 3 the word "Republican" is replaced by "the State".

§ 74. In the law on the diplomatic service (promulgated, SG. 78 by 2007; amend., no. 42/2009, no. 97 and 100 by 2010, issue 69 by 2011; Decision of the Constitutional Court No 11 of 2011-95/from 2011; amend., SG. 15 and 38 by 2012) is hereby amended as follows:

1. In art. 81:

(a)) in the Al. 1 the words "and secondary authorising officer" shall be replaced by ' maintenance budget ";

b) paragraph 2 is repealed.

2. In art. 84:

(a)) in the Al. 1 the words "and secondary authorising officer" shall be replaced by ' maintenance budget ";

b) paragraph 2 is repealed.

§ 75. In the energy efficiency Act (promulgated, SG. 98 from 2008; amend., issue 6, 19, 42 and 82 from 2009, issue 15, 52 and 97 2010/2011 35 and 38 by 2012) is hereby amended as follows:

1. In art. 6:

(a)) in the Al. 1 the hyphen and the words "two-bit authorising officer" shall be deleted;

(b)) in the Al. 4, paragraph 1 the word "Republican" is replaced by "the State";

in paragraph 5) shall be repealed.

2. In art. 55, para. 2 the words "the consolidated State budget" shall be replaced by "the consolidated fiscal program."

§ 76. In the Act on the financial supervision Commission (official SG. 8 of 2003; amend., no. 31, 67 and 112 since 2003, 85/2004, no. 39, 103 and 105 by 2005, issue 30, 56, 59 and 84 of 2006, 52/97 and 109 from the 2007 No. 67 of 2008, issue 24 and 42 by 2009. , PC. 43 and 97 from 2010, PC. 77 by 2011, and St. 21, 38, 60, 102, and 103 by 2012.) art. 28 shall be replaced by the following:

"The budget of the Commission

Art. 28. (1) the President of the Commission is a major officer by budget, and the heads of the territorial divisions are secondary ushers with budget.

(2) the budget of the Commission is part of the State budget is drawn up and implemented, and reported in accordance with the law on public finance.

(3) The budget of the Commission received proceeds from:

1. fees under art. 27, al. 1;

2. the sale of periodicals issued by the Commission, and from the sale of forms;

3. a subsidy from the central budget;

4. the amounts recovered from the imposed financial penalties and fines;

5. other sources and activities set out in the law. "

§ 77. In the law on ownership and use of agricultural land (official SG 17 of 1991; Corr, no. 20 of 1991; amend., 74/1991, no. 18, 28, 46 and 105 of 1992 No. 48 of 1993; Decision No. 12 of the Constitutional Court from 1993 – No. 64 of 1993; amend., no. 83 of 1993 , PC. 80 of 1994, PCs. 45 and 57 of 1995; decisions No 7 and 8 of the Constitutional Court from 1995 – PCs. 59 of 1995; amend., SG. 79 of 1996; Decision No 20 of the Constitutional Court of the 1996 – PCs. 103 of 1996; amend., SG. 104 of 1996; Decision of the Constitutional Court No. 3 of 1997 – PCs. 15 of 1997; amend., SG. 62, 87, 98, 123 and 124 of 1997, PCs. 36, 59, 88 and 133 of 1998, PCs. 68. Since 1999, St. 34 and 106 of 2000 PCs. 28, 47 and 99 of 2002, PCs. 16 of 2003, PCs. 36 and 38 of 2004, PCs. 87. Since 2005, PCs. 17 and 30, 2006, issue. 13, 24 and 59 since 2007, PCs. 36 and 43 of 2008., PCs. 6, 10, 19, 44, 94 and 99 from 2009, PCs. 62 by 2010, PC. 8 and 39 from 2011, and St. 25 and 44 by 2012.) the following modifications are made:

1. In art. 31, para. 3 the words "appropriations" shall be replaced by the words "budget".

2. In art. 33, para. 1, second sentence, the words "minor" authorising officers shall be replaced by ' maintenance budget ".

§ 78. In the law on fisheries and aquaculture (official SG. Since 2001, 41; amend., SG. 88, 94 and 105 by 2005, issue 30, 65, 82, 96 and 108 of 2006, issue 36, 43 and 71 of 2008, issue 12, 32, 42, 80 and 82 of 2009, issue 61 and 73 of 2010 No. 8 and 19 of 2011 and issue 38 , 59, 77 and 102 by 2012.) the following modifications are made:

1. In art. 4, al. 3:

and before that, the text) 1 shall be amended as follows: "the programme is funded by:";

b) point 1 shall be amended as follows:

"1. the budget of the Ministry of agriculture and food;".

2. In art. 53, para. 1 item 5 shall be amended as follows:

"5. transfers from the budget of the Ministry of agriculture and food;".


§ 79. In the law on maritime space, inland waterways and ports of the Republic of Bulgaria (promulgated, SG. 12 from 2000; amend., 111/2001, no. 24 and 70 by 2004, no. 11 of 2005; Decision of the Constitutional Court No. 5 of 2005 – No. 45 of 2005; amend., no. 87, 88, 94, 102 and 104 from 2005. , PC. 30, 36, 43, 65, 99 and 108 of 2006, St. 41, 54 and 109 from 2007, PCs. 67, 71, 98 and 108 of 2008, PCs. 47 and 81 of 2009, PCs. 61 and 88 from 2010, PC. 23 of 2011 and PCs. 32 and 53 by 2012.) make the following changes and additions:

1. In art. 77:

(a)) in the Al. 2, after the words "legal person" is added "maintenance budget to the Minister of transport, information technology and communications;

b) paragraph 3 shall be repealed;

in) paragraph 4 shall be replaced by the following: "(4) The budget of the Agency received and revenue from own activity."

2. In art. 113, para. 2 the words "two-bit authorising officer" shall be deleted.

3. In art. 115 c, para. 1, item 5, the word "Republican" is replaced by "the State".

§ 80. In the law on wine and spirits (SG. 45 by 2012) is hereby amended as follows:

1. In art. 2, al. 4 item 1 shall be amended as follows:

"1. transfers from the budget of the Ministry of agriculture and food;".

2. In art. 7, para. 1, item 8 in al. 2, item 5 the words "minor" authorising officers shall be replaced by the words "other bodies of executive power".

§ 81. In the law on Forests (official SG. 19 of 2011; amend., SG. 43 from 2011 and issue 38, 60, 82, and 102 from 2012) in art. 154, para. 2 the hyphen and the words "two-bit authorising officer" shall be deleted.

§ 82. In the Energy Act (promulgated, SG. 107 since 2003; amend., no. 18 of 2004, no. 18 and 95 by 2005, issue 30, 65 and 74 in 2006, 49, 55 and 59 since 2007, issue 36, 43 and 98 in 2008, issue 35, 41, 42, 82 and 103 of 2009, 54/97 and by 2010. , PC. 35 and 47 by 2011, and St. 38, 54 and 82 by 2012.) in art. 26, al. 2 the words "appropriations" shall be replaced by the words "budget".

§ 83. In the Consumer Protection Act (promulgated, SG. 99 of 2005; amend., SG. 30, 51, 53, 59, 105 and 108 of 2006, issue 31, 41, 59 and 64 of 2007 and 36/102 by 2008, issue 23, 42 and 82 from 2009, issue 15, 18 and 97 from 2010, issue 18 of 2011 and issue 38 and 56 by 2012) in art. 165, para. 1 the hyphen and the words "two-bit authorising officer" shall be deleted.

§ 84. In the law on railways (official SG. 97 2000; amend., 47/96 and 2002/70 and 115 of 2004 No. 77 and 88 of 2005, issue 36, 37, 62, 92 and 108 of 2006, issue 22, 35, 74 and 81 of 2009, no. 87 by 2010 and 47 by 2011) following amendments and supplements shall be made :

1. In art. 6, al. 1, after the words "Executive Agency" Railway Administration "put a dash," legal person shall be added to the budget maintenance to the Minister of transport, information technologies and communication "and a comma.

2. In art. 8 al. 1 is repealed.

3. In art. 26, al. 1, item 1 and in art. 30, para. 5 the word "Republican" is replaced by "the State".

§ 85. In the Environmental Protection Act (promulgated, SG. 91 of 2002; Corr. 98/2002; amend., 86/2003, no. 70, 74, 77, 88, 95 and 105 by 2005, issue 30, 65, 82, 99, 102 and 105 of 2006, issue 31, 41 and 89 of 2007, issue 36, 52 and 105 of 2008. , PC. 12, 19, 32, 35, 47, 82, 93 and 103 of 2009, PCs. 46 and 61 from 2010, PC. 35 and 42 by 2011, and St. 32, 38, 53, and 82 by 2012.) the following modifications are made:

1. In art. 14 al. 3 is repealed.

2. In art. 21, para. 2 the words "dispose with the funds from the consolidated State budget" shall be replaced by "are part of the consolidated fiscal program."

3. In art. 73 the word "Republican" is replaced by "the State".

§ 86. Electronic Communications Act (promulgated, SG. 41 since 2007; amend., SG. 109 (2007), no. 36, 43 and 69 since 2008, issue 17, 35, 37 and 42 of 2009; the Decision the Constitutional Court No. 3 of 2009 – No. 45 of 2009; amend., SG. 82, 89 and 93/2009, 12/17 , 27 and 97 from 2010, PC. 105 by 2011, and St. 38, 44 and 82 by 2012.) the following modifications are made:

1. In art. 50 words "appropriations" shall be replaced by the words "budget".

2. In art. 148, para. 2 anywhere the word "Republican" is replaced by "the State".

§ 87. In the code of the Merchant Shipping (official SG. 55 and 56, 1970; Corr, 58/1970; amend., 55/1975, no. 10 of 1987, 30 of 1990, no. 85 of 1998, 12/2000, no. 41, 2001 113/2002, no. 55/04. , PC. 42, 77, 87, 94 and 104 of the 2005 St. 30, 62 and 108 of 2006, St. 36, 71 and 98 of the 2008 issue. 12 and 32 from 2009, PCs. 85 by 2010, PC. 92 by 2011, and St. 38 and 77 by 2012.) the following modifications are made:

1. In art. 6 (b), the words "appropriations" shall be replaced by the words "budget".

2. In art. 360, al. 1 the words "and their own income, secondary authorising officer" shall be deleted.

§ 88. Road Transport Act (promulgated, SG. 82 in 1999; amend., SG. 45 and 11 of 2002, 99/2003, no. 70, 88, 92, 95, 102, 103 and 105 by 2005, issue 30, 85, 92 and 102 in 2006, issue 42, 80 and 109 from the 2007 No. 102 by 2008, no. 93/2009. , PC. 41 of 2010, PC. 17 of 2011 and PCs. 38, 50, 60, 99 and 103 of 2012) the following modifications are made:

1. In art. 2, al. 3 the hyphen and the words "a secondary means of authorising officer" shall be deleted.

2. In art. 106 a, para. 5, item 1 and 2 the word "repub likanskiâ" shall be replaced by "Government".

§ 89. In the law on the safe use of nuclear energy (promulgated, SG. 63 of 2002; amended, by 120/2002, no. 70 by 2004, issue 76, 88, and 105 by 2005, 30/06, 11/and 109 from the 2007 No. 36 and 67 from 2008 and 42/74 by 2009, 80 PCs. , 87, 88 and 97 from 2010, PC. 26 by 2011, and St. 38 and 82 by 2012.) make the following amendments and supplements: 1. In art. 8, al. 2 creates a second sentence: "the President of the Agency's major officer by budget."

2. In art. 54, para. the words "in accordance with the law on the Organization of the State budget" shall be replaced by ' in accordance with the law on public finance.

3. In art. 97, para. 3 the words "and is available on the Department of finance in accordance with the law on the Organization of the State budget ' shall be deleted.

§ 90. In the law on biological diversity (edu., SG. 77 of 2002; amended and 88/105 by 2005, issue 29, 30, 34 and 80 of 2006, issue 52, 53, 64 and 94 in 2007, 43/2008 19/80 and 103/2009, no. 62 and 89 from 2010, issue 19 and 33 by 2011 and issue 32 , 59 and 77 by 2012.) in art. 107, para. 1 the words "budget" shall be replaced by the words "budget of the Ministry of environment and water.


§ 91. In the animal health business (edu., SG. 87 of 2005; amend., SG. 30, 31, 55 and 88 from 2006, and 51/84 of 2007, issue 13, 36 and 100 from 2008, issue 27, 35, 74, 95 and 102 of 2009 and 25/41 of 2010 No. 8 and 92 by 2011. , PC. 77, 82 and 97 by 2012 and St. 7 of 13) the following modifications are made:

1. In art. 108, para. 1 the words "target of repub likanskiâ budget" shall be replaced by ' of the budget of the Ministry of agriculture and food ".

2. In art. 120, para. 2 the words "the State budget ' shall be deleted.

3. In paragraph 190, para. 2 of the transitional and concluding provisions of the law amending and supplementing the law on veterinary activities (SG. 7 by 2013), the words "the State budget ' shall be deleted.

§ 92. Civil Aviation Act (promulgated, SG. 94 of 1972; amend., SG. 30 of 1990, no. 13 of 1997, no. 85 of 1998, 12/2000, no. 34 and 111 since 2001, and 52/70 by 2004, no. 88 and 102 of 2005, no. 30, 36, 37, 105 and 108 of 2006. , PC. 10, 41 and 109 from 2007, PCs. 36, 66 and 67 of 2008, PCs. 35, 47, 82 and 102 of 2009, PCs. 63, 94 and 73 by 2010, PC. 41, 81 and 99 from 2011, and St. 38, 60 and 82 by 2012.) in art. 64 (b), para. 1 creating the third sentence: "the Director-General of Aviootrâd 28 major officer by budget."

§ 93. In the law on State reserves and wartime stocks (promulgated, SG. 9 of 2003; Corr. 37/2003; amend., SG. 19, 69 and 105 by 2005, 30/102 and 2006, 54/2008, no. 35 of 2009 and no. 16 of 2010) in art. 5, al. 2 creates a second sentence: "the President of the Agency's major officer by budget."

§ 94. In the export insurance (official SG. 61 of 1998; amend., SG. 112 of 2001 No. 92 since 2004, 103/2005 41/2007, no. 36 of 2008, 82/2009 and no. 82 of 2012) in art. 10, para. 4 and 5, the word "Republican" is replaced by "the State".

§ 95. In the law on protection of competition (official SG. 102 by 2008; amend., no. 42/2009, 54/97 and by 2010, issue 73 by 2011 and 38 by 2012) is hereby amended as follows:

1. In art. 3, al. 1 the words "appropriations" shall be replaced by the words "budget".

2. In art. 13, para. 1 the words "the law on the Organization of the State budget" shall be replaced by the "law on public finances".

§ 96. In the law on cadastre and land register (official SG. 34 of 2000; amend., SG. 45 and 99 of 2002, 36/2004/39 and 2005 105, no. 29 and 30, 2006, no. 57 and 59 since 2007 and 36/91 by 2008, 80/2009, issue 19 and 39 from 2011 and 2012 38) in art. 9 anywhere the word "subsidy" is replaced by "shuttle".

§ 97. In the hunting and game management (promulgated, SG. 78 from 2000; amend., no. 26 of 2001 No. 77 and 79 since 2002, no. 88 of 2005 No. 82 and 108 of 2006.64/2007, no. 43, 67, 69 and 91 of 2008, issue 6, 80 and 92 from 2009. , PC. 73 and 89 of 2010, PC. 8, 19, 39 and 77 from 2011, and St. 38, 60, 77 and 102 by 2012.) in art. 54, para. 3 the words "State budget" shall be replaced by the words "budget of the Ministry of agriculture and food".

§ 98. In the investment promotion Act (promulgated, SG. 97 of 1997; Corr. No. 99 of 1997; amend., SG. 29 and 153 of 1998, 110/1999, no. 28 of 2002, no. 37 and 40 of 2004, no. 34, 59, 65, 80, 82 and 86 by 2006, no. 42 and 53 in 2007. , PC. 69 since 2008, PCs. 41 and 82 from 2009, PCs. 18, 88 and 100 by 2010 and PC. 38, 45 and 82 by 2012.) in art. 15, para. 3 the words "Funds from the State budget, required" are replaced by "the necessary means".

§ 99. In the law on statistics (official SG. 57 of 1999; amend., 42/2001, no. 45 and 74 of 2002, 37/2004, no. 39, 81 and 88 of 2005 No. 100 by 2007, 98/2008/42 and 95 of 2009, no. 97 and no. 38 by 2012) in art. 6, al. 2 creates a second sentence: "the President of the National Institute of statistics is the primary officer by budget."

§ 100. In the storage and handling of grain (official SG. 93 of 1998; amend., SG. 101 of 2000, Nos. 9 and 58 from 2003 and 69/105 by 2005, issue 30, 34, 55, 80 and 82 of 2006, no. 53 of 2007, 16, 54, 69 and 100 from 2008, issue 88 by 2010. , PC. 8 by 2011, and St. 38 by 2012.) in art. 4 (a), para. 1 paragraph 1 shall be replaced by the following:

1. transfer from the budget of the Ministry of agriculture and food; ".

§ 101. In the spatial planning Act (promulgated, SG. 1 of 2001; amend., SG. 41 and 111 since 2001, 43/2002, no. 20, 65 and 107 since 2003, no. 36 and 65 since 2004, no. 28, 76, 77, 88, 94, 95, 103 and 105 by 2005, issue 29, 30, 34, 37, 65, 76 , 79, 80, 82, 106 and 108, 2006, issue. 41, 53 and 61 of 2007, PC. 33, 43, 54, 69, 98 and 102 by 2008, PCs. 6, 17, 19, 80, 92 and 93 of the 2009 PCs. 15, 41, 50, 54 and 87 from 2010, PC. 19, 35, 54 and 80 by 2011, and St. 29, 32, 38, 45, 47, 53, 77, 82 and 99 by 2012.) in art. 141, para. 2, first sentence, the word "Republican" is replaced by "the State".

§ 102. In the financial management and control in the public sector (official SG. 21 of 2006; amend., no. 42/2009, issue 54 of 2010 and no. 98 by 2011) is hereby amended as follows:

1. In art. 2, al. 2:

a) point 1 shall be amended as follows:

"1. budget organizations within the meaning of the law on public finances, as well as municipal enterprises;"

b) points 2, 3 and 4 shall be repealed.

2. In art. 8, al. 1 everywhere the words "appropriations" shall be replaced by the words "budget", and the words "1-6" shall be replaced by "paragraphs 1, 5 and 6".

3. In art. 21, para. 1 the words "item 1 – 6 ' shall be replaced by" paragraphs 1, 5 and 6 ", and the words" appropriations "shall be replaced by the words" budget ".

§ 103. In the law of internal audit in the public sector (official SG. 27 of 2006; amend., SG. 64 and 102 in 2006, issue 43, 69, 71 and 110 in 2008, issue 42, 44, 78, 80, 82 and 99 from 2009/2010 54 No. 8 and 98 by 2011 and 50 by 2012) is hereby amended as follows :

1. In art. 9:

a) point 1 shall be amended as follows:

"1. budget organizations within the meaning of the law on public finances, as well as municipal enterprises;"

b) points 2, 3 and 4 are repealed;

in point 8) is repealed.

2. In art. 12:

(a)) in the Al. 1 item 4 and 5 are amended:

"4. the administrations of primary spenders with a budget, other than those in paragraphs 1 and 3, whose budget exceeds $ 5 million. BGN;

5. minor listed in the annex to the budget spenders. ';

(b)) in the Al. 2 the words "appropriations" shall be replaced by the words "budget", and the words "appropriations" shall be replaced by the Republican "State".

3. In art. 13, para. 4 and 5 all over the words "appropriations" shall be replaced by the words "budget".


4. In art. 14, para. 3 the words "budgetary accounts" shall be replaced by the words "budget".

5. In art. 34, para. 3 the words "appropriations" shall be replaced by the words "budget".

6. In art. 40, para. 3 the words "appropriations" shall be replaced by the words "budget".

7. In art. 55, para. 2 the words "appropriations" shall be replaced by the words "budget".

§ 104. The law on road traffic (official SG. 20 of 1999; amend., no. 1 of 2000 and 43/76 of 2002, no. 16 and 22 of 2003, issue 6, 70, 85 and 115 of 2004, no. 79, 92, 99, 102, 103 and 105 by 2005, issue 30, 34, 61, 64, 80, 82, 85 and 102 in 2006. , PC. 22, 51, 53, 97 and 109 from 2007, PCs. 36, 43, 69, 88 and 102 by 2008, PCs. 74, 75, 82 and 93 from 2009, PCs. 54, 98 and 100 by 2010, PC. 10, 19, 39 and 48 by 2011; Decision No. 1 of the Constitutional Court by 2012 – PCs. 20 by 2012; amend., SG. 47, 53, 54, 60 and 75 by 2012.) in § 1 of the additional provisions create al. 5 and 6:

"(5) the Minister of Finance upon proposal of the Minister of the Interior approves the order of art. 110, para. 4 of the Act on public finances additional expenses in the budget of the Ministry of the Interior for the expenses of the Fund for traffic safety on par. 4 up to the amount of revenue received in the Fund from fines.

(6) at the end of the year the excess of revenue over expenditure under the Fund shall be provided for use for the same purposes during the next budget year under para. 5. "

§ 105. National debt Act (promulgated, SG. 93 of 2002; amended 34/2005, no. 52 (2007), no. 23 of 2009, issue 101 of 2010/2011 99 and 103/2012) is hereby amended as follows:

1. Article 7 is hereby repealed.

2. Chapter three "limit for long" with art. 8, 9, 10 and 11 shall be deleted.

3. In art. 15, para. 2, the words ", as an integral part of" are replaced by "together with".

4. In art. 16 para. 2 is repealed.

5. In art. 38 al. 2 shall be amended as follows:

"(2) the information for the public and debt d″ržavnogarantiraniâ is published by the Ministry of Finance on a monthly basis on the website."

6. articles 39 and 40 shall be repealed.

7. Article 44 shall be repealed.

8. in the additional provisions § 1 of item 5 shall be repealed.

§ 106. In the accounting Act (promulgated, SG. Since 2001, 98; amend., SG. 91 of 2002, no. 96 of 2004 No. 102 and 105 by 2005, issue 33, 63, 105 and 108 of 2006, 57/2007, no. 50, 69 and 106 since 2008, 95/2009, issue 94 from 2010. , PC. 19, 34 and 99 from 2011, and St. 94 by 2012.) the following modifications are made:

1. Article 5 (a) shall be replaced by the following:

"Art. 5a. (1) the undertakings carried out its Budgetary accounting in accordance with the requirements of the fifteenth chapter of the law on public finance.

(2) enterprises in the sector General Government, other than those referred to in para. 1 conducting accounting in accordance with budgetary requirements applicable to establishments shall be determined by the procedure of art. 165 of the Act on public finances. "

2. In art. 23 al. 5 shall be amended as follows:

"(5) budgetary establishments and establishments under art. 5 (a), para. 2 prepare and submit annual financial statements in accordance with the requirements of art. 166, para. 1 of the law on public finances. "

3. In art. 26 al. 7 shall be amended as follows:

(7) the form, structure and content of the annual and interim financial statements of the undertakings and establishments under art. 5 (a), para. 2 shall be determined by the Minister of finance pursuant to art. 166, para. 2 of the Act on public finances. "

4. In art. 33 para. 6 shall be amended as follows:

(6) the report data for assets, liabilities, revenue, expenses and operations of any budget establishments and establishments under art. 5 (a), para. 2 are consolidated by the Ministry of finance pursuant to art. 167 of the Act on public finances. "

5. In art. 37 para. 8 shall be amended as follows:

"(8) the order, way and time limits for the preparation and presentation of the financial statements of the undertakings and the publication of information through the Internet by them shall be determined in accordance with art. 170 of the Act on public finances. "

6. § 1 of the additional provisions:

a) point 1 shall be amended as follows:

"1." Budget "enterprises are all persons administering budgets, accounts for funds from the European Union and accounts for foreign funds in accordance with the law on public finance, including the National Social Security Institute, the national health insurance fund, public high schools, Bulgarian Academy of Sciences, the Bulgarian national television, Bulgarian national radio, Bulgarian News Agency, as well as all other persons who have budgetary organisations within the meaning of § 1, item 5, of the Act on public finances.";

b) point 17 shall be replaced by the following:

"17." General Government "is the General Government sector (General government) according to the requirements of the European system of national and regional accounts in the community."

§ 107. In the law on concessions (official SG. 36 of 2006; amend., SG. 53, 65 and 105 of 2006, issue 41, 59 and 109 from 2007, issue 50, 67 and 102 by 2008, issue 47, 99 and 103 of 2009, 52 and 54 of 2010 No. 50 and 73 from 2011 and issue 45 82, and 102 from 2012) the following modifications are made:

1. In art. 19, para. 1, item 1 and 2, the words "appropriations" shall be replaced by the words "budget".

2. In art. 81, para. 5, the words "article. 34 of the law on the Organization of the State budget "shall be replaced by" art. 109 or 110 of the law on public finance.

§ 108. In the law on privatisation and post-privatisation control (obn., SG. 28 of 2002; amended 78/2002, no. 20 and 31 of 2003. Decision No 5 of the Constitutional Court since 2003 – 39/2003; amend., SG. 46 and 84 of 2003 and 55/115 of 2004, no. 28, 39, 88, 94 , 103 and 105 of 2005, St. 36, 53, 72 and 105, 2006, issue. 59 since 2007, PCs. 36, 65, 94, 98 and 110 in 2008, PCs. 24, 42, 82 and 99 from 2009, PCs. 18, 50, 89 and 97 from 2010, PC. 19 and 98 by 2011, and St. 20, 38, 54 and 60 by 2012.) the following modifications are made:

1. In art. 8 al. 9 shall be amended as follows:

"(9) cash receipts from awarded in favour of the privatisation and post-privatisation control ûriskonsultski payments are imported and accounted for in the central budget and be allocated entirely to the benefit of the Fund for guaranteeing the sustainability of the public pension system."

2. Article 9 shall be amended as follows:


"Art. 9. the costs of privatization and post-privatization control shall be effected through the budget of the Agency for privatization and post-privatization control. "

3. Article 10 is amended as follows:

"Art. 10. (1) cash receipts from the privatization of municipal participation in the capital of commercial companies, the separate parts of the assets of sole trade companies with municipal participation in the capital, as well as of objects of art. 1, al. 2, item 6 do the budget of the municipality and shall be expended by the procedure of art. 127, Pará. 3 of the law on public finance.

(2) where a municipality has established a municipal guarantee fund for small and medium-sized enterprises, up to 10 percent of the proceeds referred to in paragraph 1. 1 can be used for the purposes of the guarantee fund.

(3) cash receipts from activities accompanying the privatization process of companies with municipal participation in the capital of the separate parts of the assets of companies with more than 50 percent participation in the capital municipality and the objects of art. 1, al. 2, item 6, as well as penalties for their privatisation contracts do the budget of the municipality.

(4) cash receipts from the privatization of part of the assets of the companies in which the municipality is not the sole owner of the capital, are transferred to the account of the company and remain his property.

(5) Temporarily free funds in the Al. 2 can be used for municipal co-financing and pre-financing of projects financed with funds from the funds of the European Union and other international programmes and agreements. "

4. In art. 10A, al. 3 item 1 shall be amended as follows:

"1. twenty percent of the municipality's budget –;".

§ 109. In the Act on the State Fund for ensuring sustainability of public pension system (official SG. 98 from 2008; amend., no. 99 of 2009) in art. 11, para. 1, item 1, 2 and 3, the word "Republican" is replaced by "the State".

§ 110. In the law on public-private partnership (official SG. 45 by 2012; amend., SG. 87 and 102 from 2012) in art. 19, para. 2 the words "the law on municipal budgets" are replaced by "law on public finances".

§ 111. In the Bulgarian Academy of Sciences (official SG. 85 of 1991; amend., SG. 90 of 1993, no. 123 of 1997, 41/2007, no. 101 of 2010 and 30 by 2011) in art. 11, para. 1 the words "has an independent budget" shall be replaced by ' shall draw up, implement and take into account the budget ".

§ 112. The law on higher education (official SG. 112 of 1995; amend., no. 28 of 1996, no. 56 of 1997; Corr, 57/1997; amend., SG. 58 of 1997, no. 60, 66, 111 and 113 in 1999, 54/2000, no. 22 of 2001 No. 40 and 53 in 2002. , PC. 48 and 70 by 2004, PCs. 77, 83 and 103 from 2005, PCs. 30, 36, 62 and 108 of 2006, St. 41 since 2007, PCs. 13, 43 and 69 since 2008, PCs. 42, 74 and 99 from 2009, PCs. 38, 50, 56, 101 and 63 from 2010, PC. 61 and 99 from 2011, and St. 60 and 102 by 2012.) in art. 90, para. 1 the word "private" is deleted.

§ 113. In the code of civil procedure (promulgated, SG. 59 of 2007; amend., no. 50 of 2008; the Decision the Constitutional Court No. 3 of 2008 – No. 63 by 2008; amend., SG. 69 since 2008, issue 12, 18, 32 and 42 by 2009; No. 4 Decision of the Constitutional Court of 2009 – No. 47 of 2009; amend. , PC. 82/2009, PCs. 13 and 100 by 2010; Decision No. 15 of the Constitutional Court from 2010 – PCs. 5 of 2011; amend., SG. 45, 49 and 99 by 2012.) in art. 520 following amendments and supplements shall be made:

1. In paragraph 8. 1 the word "Republican" is replaced by "the State".

2. a new paragraph. 2:

(2) not allowed enforcement on funds from the European Union and other international programmes and agreements of municipalities. "

3. The current paragraph. 2 it al. 3.

§ 114. In the Customs Act (promulgated, SG. 15 of 1998; amend., SG. 89 and 153 of 1998 and 30/83 of 1999, no. 63 of 2000, 110/2001, no. 76 from 2002, no. 37 and 95 of 2003 No. 38 of 2004, no. 45, 86, 91 and 105 by 2005. , PC. 30 and 105, 2006, issue. 59 and 109 from 2007, PCs. 28, 43 and 106 since 2008, PCs. 12, 32, 42, 44 and 95 of 2009 and PCs. 54, 55, and 73 of 94 2010, PC. 82 by 2011, issue. 38 and 54 by 2012.) make the following changes and additions:

1. In art. 5 create al. 4:

"(4) on goods under customs supervision and control may not be attachments for securing the claims of other persons or entities."

2. In art. 10 para. 10 shall be amended as follows:

"(10) the incompatibility of Pará. 1 and 2 is grounds for termination of the employment or service of the customs officer pursuant to the labour code or the law on civil servants. Failure to submit within a period of a declaration under paragraph 1. 6 of the customs official without valid reasons is grounds for search of disciplinary liability. "

3. In art. 11 al. 3 is repealed.

4. In art. 16, al. 4, the words "subject to the conditions and in the order in accordance with art. 15, para. 3 "shall be deleted.

5. In art. 16 and al. 1 shall be amended as follows:

(1) the Customs authorities may detain a person for which there is evidence of having committed a crime under art. 234, 242, 244 and 251 of the Penal Code and there is a real danger to abscond or commit a crime. "

6. an art. 16 in:

"Art. 16. (1) for the performance of its assigned statutory authority Customs Agency is entitled to a royalty-free access to the population register – national database "population", maintained by the Ministry of regional development and public works.

(2) access to information under para. 1 shall be carried out in a way that prevents its disclosure, and subject to the need-to-know basis within the meaning of art. 3 of the Act on protection of classified information.

(3) access to the register of the population – national database "population" shall be settled by agreement between the Minister of regional development and public works and the Director of the Customs Agency. "

7. In art. 17:

a) a new para. 2:

"(2) the list of the categories of information to be classified as a business secret shall be determined by order of the Director of the Customs Agency.";

(b)) the current al. 2 it al. 3.

8. In art. 18:


(a)) in the Al. 1, the words "including customs agent" shall be deleted;

b) paragraph 2 is repealed.

9. Article 26 (a) is repealed.

10. In art. 233 al. 3 shall be amended as follows:

"(3) where the infringement under para. 1 used vehicle or means of transmission with hidden compartments or when the subject of customs contraband are goods for which duty is payable or banned for import or export goods, the penalty is from 200 to 250 per cent on the customs value of the goods and, in the case of smuggling of tobacco products – from 200 to 250 percent of their selling price. "

11. in art. 234 para. 4 shall be amended as follows:

"(4) in cases where the attempt or avoid full payment or provision of customs duties or other public Government claims levied by the Customs authorities, or prohibitions or restrictions on the import or export of goods, or the application of commercial policy measures, the goods covered by the infringement shall be withdrawn in favour of the State, regardless of ownership, and if they are missing or are alienated their equivalent is awarded, representing the customs value.

12. in art. 235, para. 1, the words "for natural persons, or penalty payment – for the legal persons and the sole traders, up to 1000 EUR" are replaced by "for natural persons from 300 to 1500 EUR or penalty payment for legal entities and sole proprietors from 500 to 2000 BGN.

13. an art. 238 in: "art. 238 in (1) That when passing through the State border used vehicle or means of transmission, in which is found the presence of hidden compartments, is punishable by a fine up to $ 1000.

(2) in the event of a repeated offence under subsection. 1 the vehicle is withdrawn in favour of the State, irrespective of whose property is. "

14. In art. 239:

and the current text) became al. 1;

(b)) are al. 2 and 3:

"(2) the Customs Administration dispose of excise goods, withdrawn and abandoned in favour of the State under this Act under the conditions and in accordance with procedures laid down by Decree of the Minister of finance.

(3) the Lost and abandoned in favour of the State under this Act goods for which there is a declaration by the holder of the intellectual property, that are produced without his consent or authorization shall be destroyed by the Customs authorities. "

15. § 1 of the supplementary provision:

a) point 24 shall be replaced by the following:

"24." confidential "information, which is not a State secret, but is associated with the execution of the functions and tasks of the Customs authorities in the application of customs, monetary and contravene excise duty legislation or is received as a result of this activity, access to nereglamentiraniât that would be reflected adversely to the interests of the customs agency or another pravnozaŝiten damaged interest.";

(b)) that are created, 33 34 and 35:

"33." Stash "is a specially constructed or adapted cavity in the automobile or transmission means other than cavities that were part of the original structure of the manufacturer.

34. "the selling price of manufactured tobacco" is registered in the register of the prices of tobacco products of the Ministry of finance or a specified pursuant to contravene excise duty legislation.

35. "Re" is the infringement committed within one year of the entry into force of the Penal Decree with which the person has been punished for the same offence. "

§ 115. In the law on corporate income tax (official SG. 105 of 2006; amend., SG. 52, 108 and 110 since 2007, no. 69 and 106 since 2008, 32/35 and 95 of 2009, issue 94 from 2010, issue 19, 31, 35, 51, 77 and 99 from 2011 and 40/94 and by 2012) make the following additions :

1. In art. 75, para. 3, after the word "which" shall be inserted "within 30 days of receipt of the notification.

2. In art. 219 create al. 4 and 5:

"(4) the tax on secondary and ancillary activities within the meaning of the Act of gambling is declared with the annual tax declaration form, which is submitted by 31 March of the following year in the territorial Directorate of the National Revenue Agency by the registration of a taxable person.

(5) taxable persons under this chapter shall submit annual activity report by 31 March of the following year in the territorial Directorate of the National Revenue Agency by the registration of the taxpayer. "

§ 116. In the law of municipal property (official SG. 44 of 1996; amend., SG. 104 of 1996 No. 55 of 1997 No. 22 and 93 of 1998, no. 23, 56, 64, 67, 69 and 96 of 1999, no. 26 of 2000 No. 34 of 2001 No. 120 of 2002, no. 101 in 2004. , PC. 29, 30 and 36, 2006, issue. 59, 63 and 92 of 2007, PC. 54, 70 and 100 from 2008, PCs. 10, 17, 19 and 41 of the 2009 PCs. 87 from 2010, PC. 15 and 19 of 2011 and PCs. 45 and 91 by 2012.) in art. 52 the following modifications are made:

1. In paragraph 8. 1, the words "or from extra-budgetary accounts and funds ' shall be deleted.

2. in the Al. 5, the words "appropriations" shall be replaced by the words "budget".

§ 117. In the Act on certain rights of persons who have been Presidents of the Republic of Bulgaria (promulgated, SG. 59 of 2003; amend., SG. 95 in 2006) in § 1, para. 1 of the additional provision, the word "Republican" is replaced by "the State".

§ 118. In the law on asylum and refugees (official SG. 54 of 2002; amended 31/2005 30/06, 109 and 52/2007, of 82/2009 and no. 39 by 2011) is hereby amended as follows:

1. Article 55 shall be repealed.

2. In art. 56 para. 2 is repealed.

§ 119. In the law on independent financial audit (official SG. 101 since 2001; amended by 91/2002, no. 96 of 2004 and 77/105 by 2005, issue 30, 33, 62 and 105 2006 67/2008 95/2009 No. 54 of 2010 No. 99 by 2011, issue 38 60 and 102 by 2012.) in art. 35 (b), para. 1, second sentence, the words "appropriations" shall be replaced by the words "budget".


§ 120. In the law on local self-government and local administration (official SG. 77 of 1991; amend., SG. 24, 49 and 65 of 1995, no. 90 of 1996 No. 122 of 1997, no. 33, 130 and 154 1998 67/69 and 1999/26 and 85 in 2000, issue 1 from 2001. , PC. 28, 45 and 119 in 2002, PCs. 69. Since 2003, PCs. 19 and 34 of 2005, St. 30 and 69, 2006, issue. 61 and 63 since 2007, PCs. 54 and 108 of 2008, PCs. 6, 14, 35, 42 and 44 of 2009, PCs. 15 and 97 from 2010, PC. 9 and 32 by 2011; Decision No. 4 of the Constitutional Court by 2011-PCs. 36 by 2011; amend., SG. 57 by 2011, issue. 38 by 2012.) in art. 34 following amendments and supplements shall be made:

1. Paragraph 1 shall be amended as follows:

"(1) the municipal Adviser receives compensation for his participation in the meetings of the City Council and its committees. The amount of remuneration shall be set by decision of the Municipal Council adopted by a majority of more than half of the total advisors. "

2. a para. 8:

"(8) Remuneration under paragraph 1. 2 does not include the remuneration that city councilors can receive for their participation in the specialised bodies of the City Council. "

§ 121. The provision of art. 34, para. 8 of the law on local self-government and local adminis marks shall apply to remuneration for participation in the specialised bodies of the Municipal Council, created by the day of the promulgation of this law in the Official Gazette.

§ 122. The budgetary procedure for drawing up the budgets and estimates for accounts for funds from the European Union for 2014 is held under the rules of this law.

§ 123. The law shall enter into force from 1 January 2014, with the exception of § 115, which shall enter into force from 1 January 2013, and § 18, § 114, § 120, § § 121 and 122, which shall enter into force on 1 February 2013.

The law was adopted by 41-Otto Folk sat on Rainier January 31, 2013 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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