5/2014 Sb.
The DECREE
on 2 December. January 2014
about how the terms and scope of the information to be provided for assessment of the
the State budget, budgets of State funds, the budgets of the territorial
authorities, municipalities and voluntary budgets budgets
Regional councils of the regions cohesion
Change: 363/2014 Sb.
Change: 364/2014 Sb, Sb 347/2015.
The Ministry of Finance shall determine pursuant to section 20 (2). 6 and § 47 odst. 7 of the law
No. 218/2000 Coll. on budgetary rules and amending certain
related acts (budgetary rules), as amended by Act No. 320/2002
Coll., Act No. 479/2003 Coll., Act No. 482/2004 Coll., Act No. 26/2008
Coll. and Act No. 421/2009 Coll.:
§ 1
The subject of the edit
This decree modifies the way the terms and scope of the information to be provided for
evaluation of the implementation of the State budget, budgets of State funds, the budgets of the
territorial self-governing units, the budgets of municipalities and voluntary nature
the budgets of the Regional Councils of cohesion regions (hereinafter referred to as "regional
the Council ").
§ 2
The indication
For the purposes of this Ordinance, an indication for the evaluation of the performance of the proposed
the budget means the input data in the financial system, "^ 1") and the financial
statements.
§ 3
The financial statements of the financial system
Financial statements compiled from input of data in the financial system
are
and for the evaluation of the implementation of the statement) budget chapter managers and organizational
folders State (FIN 1-12 OSS)
(b) a statement of the rights of the) nespotřebovaných expenses of organizational folders
State (1-12).
§ 4
The financial statements of the central system of accounting information in State
(1) financial statements submitted to the central accounting system
information of the State are
and for the evaluation of the implementation of the statement) the budget State funds (FIN 1-12 SF)
(b)) for the evaluation of implementation of the budget statement of territorial self-governing units,
voluntary municipalities and regional councils (FIN 2-12 M)
(c) a statement on the budget) costs and revenues of State contributory organizations
and other additional information (JOB 1-01 SPO)
(d) statement on employment) controlled by the Government (business 1-04)
(e) a statement of the resources) of the Reserve Fund of the organizational components of the State and
the management of these funds (REF 1-04 the OSS).
(2) the financial statements drawn up in accordance with
paragraph 1 (a)). and State funds)
(b) paragraph 1 (a)). (b) territorial self-governing units), voluntary volumes of municipalities
and the Regional Council,
(c) paragraph 1 (a)). (c) the contribution of the Organization of the State)
(d) paragraph 1 (a)). (d)) and the State branches of the State allowance
the Organization, which is regulated by the Government, employment
(e) paragraph 1 (a)). e) organizational folder State.
§ 5
The method and timing of the submission of data
(1) the administrators of chapters, branches of the State, the State contribution
Organization and State funds shall submit data for the evaluation of performance
the State budget in the manner and within the deadlines set out in annex 1 to this
the Decree.
(2) a territorial self-governing units, voluntary volumes of municipalities and Regional Council
submit data to evaluate their budgets in the manner and at the times
referred to in annex 2 of this order.
(3) the organizational and technological conditions for the transmission of data
The Ministry of finance through a central accounting system
information of the State, lays down different legislation ^ 2).
§ 6
The scope of the Assembly of the financial statements
(1) the scope of the Assembly the financial statement referred to in
section 3 (b)). and annex) No 3 of this order,
(b)) § 3 (b). (b)) laid down in annex 4 of this order,
(c) section 4 (4)). 1 (a). and annex) No. 5 of this order,
(d) section 4 (4)). 1 (a). (b)) laid down in annex 6 of this Ordinance,
(e) section 4 (4)). 1 (a). (c)) provides for Annex No. 7 of this order,
(f) section 4 (4)). 1 (a). (d)) laid down in annex 8 of this order,
(g)) § 4, paragraph 4. 1 (a). (e)) laid down in annex 9 of this order.
(2) input into the financial information system and the input data
into the central system of accounting information of the State shall be provided in CZK
an accuracy of two decimal places.
section 7 of the
Classified information
If the data for the evaluation of the performance of the State budget include a classified
the information shall be submitted in written form in the appropriate degree of confidentiality.
The relevant data files must not contain classified information.
The Ministry of finance to agree with the administrators of the chapters the method necessary
aggregation of data.
§ 8
The transitional provisions of the
In preparing the financial statements for the year 2014 and the statement on employment
regulated by the Government, by Decree No. 449/2009 Coll., on
how the terms and scope of the information to be provided for assessment of the
the State budget, budgets of the State funds and budgets of the territorial
authorities, municipalities and voluntary budgets budgets
Regional councils of the regions cohesion, in the version effective before the date
the entry into force of this order.
§ 9
Cancellation provisions
Shall be repealed:
1. Decree No. 449/2009 Coll., on how the terms and scope of the data
submitted for the evaluation of the performance of the State budget, budgets of the State
funds and budgets of territorial self-governing units, budgets, voluntary
municipalities and the budgets of the Regional Councils of the regions cohesion.
2. Decree No. 403/2010 Coll., amending Decree No 449/2009 Coll., on
how the terms and scope of the information to be provided for assessment of the
the State budget, budgets of the State funds and budgets of the territorial
authorities, municipalities and voluntary budgets budgets
Regional councils of the regions cohesion.
3. Decree No 451/2011 Coll., amending Decree No 449/2009 Coll., on
how the terms and scope of the information to be provided for assessment of the
the State budget, budgets of the State funds and budgets of the territorial
authorities, municipalities and voluntary budgets budgets
Regional councils of the regions cohesion, as amended by Decree No. 403/2010 Sb.
4. Decree No. 10/2013 Coll., amending Decree No 449/2009 Coll., on
how the terms and scope of the information to be provided for assessment of the
the State budget, budgets of the State funds and budgets of the territorial
authorities, municipalities and voluntary budgets budgets
Regional councils of the regions cohesion, as amended.
§ 10
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2015.
Minister:
Ing. Fischer, CSc., r.
Annex 1
The method and deadlines for the submission of data for the evaluation of the performance of the State
Budget Manager, chapters, branches of the State, State
příspěvkovými organisations and State funds
1. the organizational component of the State
1.1 the Processes and updates the financial information system for the evaluation of
the performance of the State budget in accordance with Decree No. 323/2002 Coll., "on the budget
the song ", as amended by later regulations (hereinafter referred to as budget structure).
1.2 Ensures the financial system for the previous calendar month
volume consistency between the statements of income and expenditure and on the status of income
and expenditure accounts held with the Czech National Bank.
1.3 shall submit on a quarterly basis to a central system of accounting information
the State resource reserve statement organizational components of the State and
the management of these resources REF 1-04 OSS.
1.4 shall submit on a quarterly basis to a central system of accounting information
State Government employment report regulated BUSINESS 1-04. The exception is
The security information service, that the statement of employment regulated
the Government has tabled.
2. The State contributory organization
2.1 the Submitted quarterly to the central system of accounting information
State Government employment report regulated BUSINESS 1-04, and in
If that is her employment regulated by the Government.
2.2 Submit annually to the central system of accounting information of the State of
statement on the budget of expenses and revenues of State contributory organizations and
other supplementary information BUDGET 1-01.
3. the administrator of the chapter
3.1 the financial system continuously Verifies the accuracy of the information for the chapter.
3.2 in the event of non-compliance ensures the data in the financial system
at the level of the correction data for the relevant chapter of the organizational components
State.
3.3 Approved data for the chapter in the form of the conclusion of the last of the calendar
month in the financial system.
3.4 in the event of non-compliance ensures the data in the financial system
at the opening of the closed chapter the last calendar month.
3.5 Verifying the accounting information system in the central State of accuracy
statements and a summary of a chapter on the basis of information provided by the competent
organisational components of State and national příspěvkovými organisations.
3.6 in the event of non-compliance findings Provides the information in a central system
accounting information at the level of the State chapter of the repair of the transmitted reports on
the relevant organizational units of the State or State-subsidized
organizations.
3.7 the Endorses a summary for chapter in the central system of accounting information
State-level chapters.
4. The State Fund
4.1 Submit to the central system of accounting information of the State monthly
statement of FIN. 1-12 SF.
4.2 Approved system of accounting information in the central State of the month
statement of FIN. 1-12 SF at the level of the State Fund.
5. Ministry of finance
5.1 Provides availability reports immediately assembled from data
of the financial system.
5.2 Performs the closure of the last calendar month in the financial
system for control purposes.
5.3 performs final conclusion of the past calendar month in
financial system.
5.4 Summary of Approved for the chapter in the central system of accounting information
State.
6. the method of submission
6.1 Inserting the data into the financial system is done according to the conditions
specified in the technical manual of the financial system.
6.2 the format, structure, and transfer the security of the transmission of financial data
into the central system of accounting information are laid down in another State
the law ^ 2).
7. the dates of submission and closing date of the period
7.1 the State processes and updates the data in the
financial system continuously.
7.2 the State ensures consistency between the data on the volume of
income and expenditure for the previous calendar month in the financial system
and the status of the revenue and expenditure accounts for the Czech National Bank in 3
working days after the end of the calendar month, for the period January to
December 11 at the latest. January of the following year.
7.3 the State provides update information and changes in the
the budgetary classification in the financial system by 10. the day after
the end of the month, for the period January to December 25 at the latest. January
the following year.
7.4 the Treasury carried out for the purposes of checks by the
Administrators closing chapters of the past calendar month in the financial
of the system 11. the day after the end of the month, for the period January to December 26.
January of the following year.
7.5 chapter Manager provides data in the form of the conclusion of the approval
the past calendar month for the chapter in the financial system
by 14. day of the following month, for the period January to December
by 1. in February of the following year.
4.7 the Treasury performs the final conclusion of the past
calendar month in the financial system, 15. day of the following month
and for the period January to December 2. in February of the following year.
7.7 the State and State-funded organization shall submit to the
into the central system of accounting information of the State of employment
the Government-controlled BUSINESS 1-04 for no later than the last working day before 14.
on the day of the following month after the end of the quarter, for the period January to
December is determined no later than the last working day of the date before 25.
in January of the following year.
4.8 the State shall submit to the central accounting system
an overview of the sources of information of the State Reserve Fund Organization
components of the State and management of these resources REF 1-04 at the latest OSS
the last working day before 14. on the day of the following month after their
a quarter for the period January to December is determined no later than the date
the last working day before 25. in January of the following year.
4.9 the administrator approves the chapter of the summary statement REF 1-04 OSS for the chapter in the
the central system of accounting information of the State at the level of the chapter
no later than the last working day before 20. on the day of the following month after
their quarter for the period January to December is fixed term
no later than the last working day before 1. February of the following year.
7.10 the State Fund shall submit to the central system of accounting information
State statement FIN 1-12 SF no later than the last working day before 14. on the day of
the following month, for the period January to December is fixed term
no later than the last working day before 25. in January of the following year.
7.11 the State Fund approves the statement of FIN 1-12 in the central system
the accounting information of the State no later than the last working day before 20. on the day of
the following month, for the period January to December is fixed term
no later than the last working day before 1. February of the following year.
7.12 the State contributory organization shall submit to the central system
the accounting information of the State budget, a statement of the costs and revenue of the State
contributory organizations and other supplementary information BUDGET 1-01 in SPO
date no later than the last working day before the 28. February of the relevant
of the financial year.
8. the administrators of the chapters in the financial system and the State funds in a central
the system of accounting information of the State shall be carried out at least once per quarter
control of them reported data for transfers and loans provided
on the value of transfers and loans taken by territorial self-governing units,
voluntary volumes of municipalities and regional councils. In the case of detection of
differences between provided and adopted transfers or loans
immediately ensure, in cooperation with the competent local government
in total, a voluntary alliance of villages and the Regional Council, their trace and
fix.
9. the data Submitter is responsible for the completeness, correctness and timeliness of the
the submitted data.
10. In the case of the effectiveness of the financial terms are the conclusion of temporaries
the past calendar month in the financial system and the submission of data
(I) approval of the musician's violin in a central system of accounting information the same as
when taxpayers do not. In the calendar month
preceding the month in which the taxpayers will end up,
There is no conclusion in the financial system by administrators.
11. For continuous monitoring of the development of funds and for the control of
their use shall grant branches of the State of the Czech National Bank,
that leads to their accounts, the consent of the data transmission of statements of accounts
The Ministry of finance.
Annex 2
The method and deadlines for the submission of data for the evaluation of the implementation of the budgets
territorial self-governing units, voluntary unions and regional
rad
1. The municipalities, counties, municipalities and voluntary volumes of the Regional Council shall transmit to the
the central system of accounting information of the State monthly statement for
evaluation of the implementation of the budget of territorial self-governing units, voluntary
municipalities and regional councils-FIN 2-12 M (the "statement")-for
own management. The method of transmission and system checks
provides other legal prescription ^ 2).
2. in the case of statutory cities and Prague shall be submitted
one statement, which contains the data for the city as a whole. This statement in the
includes data for the management of urban areas and urban districts.
3. Regional Office checks pass, the completeness and accuracy of statements
transmitted to the villages, which are located on the territory of the region, and
voluntary communes, with volumes on the territory of the region and the
It requires implementation of the correction of incomplete or incorrectly completed declarations. With
regard to the chosen way forward statements of municipalities and voluntary volumes
municipalities in accordance with other legislation ^ 2), the regional authority shall determine the method
and determine the method, which ensure completeness and accuracy of the statements
transmitted through or passed by municipalities and voluntary
volumes of the municipalities directly into the central system of accounting information to the State. To
determination method and determination checks the completeness and accuracy of the method statements
passed into the central system of accounting information of the State is the administrator
the central system of accounting information of the State shall be required to the regional authority
provide synergy to the extent necessary.
4. In the case of the city of Prague checks pass complete and
the correct statement to the central system of accounting information of the State of
Prague City Hall.
5. the regional office, with regard to the method of forwarding the statements of municipalities and
voluntary municipalities pursuant to other legislation ^ 2), provides for the
municipalities and voluntary clusters of municipalities of the dates for the transmission of statements, so that the
Regional Office had the opportunity to ensure completeness and accuracy of the
passed by the sent records, including the correction of incomplete or incorrectly completed
statements. The terms set out by the regional office must municipalities and voluntary
clusters of municipalities to leave sufficient time for the preparation of statements,
While the regional office must take into account the deadlines laid down in paragraph 7.
The submission of a copy of the statement of the representative of an approved statutory accounting
the unit and its periodicity for the submission of the regional authority provides regional
the Office according to its needs.
6. The municipalities and voluntary communities in addition to the volumes of the statement referred to in point 1.
the regional authority shall transmit the necessary additional information relating to the statement of
in a way, in the number of copies and the date that they shall determine, the regional
the Office. In particular, comment on the statement, in which the reasons for the
errors and discrepancies in the statement.
7. The deadlines for the submission of a full and correct statements, the main
City and regional councils in the central accounting system
information of the State, and to confirm the completeness and accuracy of the statements of municipalities and
voluntary regional authorities municipalities in the central accounting system
State information:
7.1 for a monthly period to 20. day of the following month.
7.2 for the period January to December 10. in February of the following year.
7.3 If the deadline falls on a Saturday, Sunday or a public holiday, is
on the last day of the period closest to the next working day.
7.4 for the period of January and July, the statements do not produce.
4.7 particulars of the approved budget of territorial self-governing units,
voluntary municipalities and regional councils will be listed in the statements
for the period January to April of the relevant financial year.
8. The regional offices and the Prague City Hall shall at least
Once quarterly inspection by the reported data on
transfers and loans to the value of the transfers provided by the administrators
chapters and State funds. In the event of differences between the provided
and the transfers or loans immediately to ensure, in cooperation with the
the relevant chapter and administrator of the State Fund of their trace and
fix.
Annex 3
The scope and method of Assembly of the financial statement for the evaluation of performance
Administrators of budget chapters and organizational components of the State (FIN 1-12)
1. evaluation of the implementation of the budget for chapter administrators and organizational
folders State (FIN 1-12, OSS) is compiled from input data in the
financial system.
2. in the statement shall show the information budget approved for the year concerned,
the budget after the changes, the final budget of expenditure and the breakdown of vskutečnosti
from the selected sorting the budget tracks.
3. the approved budget in the financial statement FIN 1-12 on the OSS
the relevant year shall mean the data the State budget approved by the
Deputies of the Parliament of the CZECH REPUBLIC.
4. the following amendments to the Budget means the particulars of the approved budget, adjusted for
the budgetary measures taken under section 23(1). 1 with the exception of (b)) and
(c)) of law No 218/2000 SB., while respecting the principles set out in the
the provisions of sections 24 to 26 of this law.
5. the final budget of the expenditure of the State means the organizational folder
the budget for these expenditures adjusted for all made by the budgetary
the measures. It is approved by the budget modified not only on budgetary transfers,
But even exceeded the allowed and binding, then the budget after the changes with
plus the amounts exceeding the allowed and odpočtenými amounts
the binding of the change you made on the basis of the decision of the Government of
the increase in total income and expenditure of the State budget under section 24, paragraph. 1
(a). d) of Act No. 218/2000 SB. or decision of the Minister of Finance on the
the increase of the total income and expenditure of the State budget under section 24, paragraph.
4 of law No. 218/2000 Sb.
6. the following amendments to the Budget and the final budget expenditure shall be given to the
the last day of the calendar month, including budgetary measures with
date no later than the last day of the calendar month in which the Ministry of
the Treasury had drifted off into the chronology of the budgetary measures in the
financial system.
7. the following amendments to the budget and the final budget expenditure monitoring
continuously and shall be adjusted whenever the financial measures.
8. the data about the facts referred to in this report are derived from the
the analytical breakdown of budgetary revenue and expenditure in accordance with the applicable
budget track.
9. the financial statement of the FIN Pattern 1-12, OSS
9.1. FIN 1-12 the OSS-the global statement.
In this part of the statement shall show the budget revenue and expenditure in
the breakdown according to the selected classification in accordance with the current budgetary tracks.
9.2 of part II. FIN 1-12, OSS-recap of revenue, expenditure and financing
their consolidation.
In this part of the statement shall be given:
and the total income of each class),
(b) the total expenditure per class),
(c) a breakdown of the items needed for) the implementation of the consolidation of revenue and expenditure,
(d) the revenue and expenditure balance) after the consolidation,
(e) the aggregate of the class 8)-Financing (chapter 396 fills the national debt).
9.3 Part (III). FIN 1-12, OSS-Binding State budget indicators
In this part of the statement shall be indicators of the State budget values
set out in annex to the law on the State budget for the financial
year.
In the column "off-budget resources" shall be the income and expenditure with
the underlying unit 2-strengthening the budget reserve fund and with the
the underlying unit 3-strengthening the budget of other off-budget
and similar resources according to pokladového classification of budget.
The values in the column "Drawing Rights from nespotřebovaných expenditure"
correspond to the data in column 7 of the statement of the NAR 1-12 of OSS.
The specific content of this section is determined and published by the financial
the rapporteur each year after the approval of the law on the State budget.
Annex 4
The scope and method of Assembly of the statement of the claims of the nespotřebovaných expenditure
organizational folders State (1-12)
1. Statement of the claims of the nespotřebovaných expenditure ("NNV")
organizational folders State (BORN 1 12 OSS) is compiled from input
the data in the financial system.
2. the information in the statement of the NAR 1-12 OSS are calculated following the section 47
Act No. 218/2000 SB., as amended (hereinafter the "budgetary
the rules ").
3. in the statement are not shown profilující expenditure on social benefits, and that in the
accordance with the provisions of § 47 odst. 8 (a). (b) the financial rules).
4. the information in the statement rows are retrieved in descending order in accordance with the breakdown of the
NNV referred to in § 47 odst. 4 budgetary rules, in the forest
budget classification. If an entry has a few authoritative
the criteria is included in line with the highest priority.
5. Column 1, the status of the NNV to 1.1. the current year-the value calculated according to §
paragraph 47. 1 point d) budget rules.
6. Column 2, change the status of the current year NNV-contains the changes to the State of the NNV
related to the termination and the involvement of the NNV in columns 3 and 4, i.e.,.
their NNV according to § 47 odst. 6 (a). (b) to (e))) the budgetary rules and
the involvement of NNV according to § 47 odst. 6 (a). and budgetary rules). In
the case of the termination or the involvement of NNV values in column 2 shall
a negative value.
7. Column 3, Their NNV-reduction claims pursuant to § 47 odst. 6 (a).
b), c), (d)), and (e)) the budgetary rules.
8. Column 4, the involvement of NNV-reduction claims pursuant to § 47 odst. 6 (a). and)
the budgetary rules.
9. Column 5, according to the decision of the Government Involvement NNV-involvement
neprofilujících NNV into profiling expenditure based on the decision of the Government
According to § 47 odst. 5 budgetary rules.
10.6, the status Column on the last day of the month NNV current year-total
the values in columns 1 and 2.
11. Column 7, the actual drawing of the moon to NNV last day of the current
year-actually drawn NNV.
12. Column 8, the status of the outstanding NNV involved to the last day of the month
the current year-the status of the claims involved in column 4 and 5, reduced by
the actual drawing of the claims listed in column 7.
13. Column 9, including the unused balance of the NNV NNV involved to
the last day of the month of the current year-the sum of the values in columns 6 and 8.
Annex 5
The scope and method of Assembly of the financial statement for the evaluation of performance
the budget State funds (FIN 1-12)
1. evaluation of the implementation of the budget for State funds (FIN 1-12)
compiled by State funds.
State funds are allocated according to the number of the list below:
502 State Environmental Fund of the Czech Republic
504 culture State Fund of the Czech Republic
505 State Fund of cinematography
506 State Fund of transport infrastructure
507 of the State housing development fund
511 State agricultural intervention fund
1.1 particulars of the approved budget in the financial statement FIN 1-12 SF on
the relevant year shall mean the data of the State Fund budget approved
Deputies of the Parliament of the CZECH REPUBLIC.
1.2 Budget after the changes means all modifications to the approved budget
the State Fund, broken down according to the current budgetary tracks, made
no later than the last day of the reporting period.
1.3 Information about the facts referred to in this report are derived from the
the analytical breakdown of budgetary revenue and expenditure in accordance with the applicable
budget track.
2. the financial statement of the FIN Pattern 1-12 SF
2.1 part I FIN 1-12 SF-budget revenue and part II. FIN 1-12 SF
Budgetary expenditure and financing
In this part of the statement shall show the budget revenue and expenditure with
the particulars of the approved budget, the budget after the changes and results from the beginning of the
the year according to the
and sections of sectoral classification,)
(b) the species classification, items)
(c) sorting tool, tools)
d) spatial units 3-d classification budget tracks.
2.2 the spinner is published on the website
The Ministry of finance. The appropriations funding include
the financing of the operation of the individual items of the short-term and long-term
financing; for the entries for the class 8-Funding is not used in the sectoral
sorting.
3. Part III. FIN 1-12 SF-recap of revenue, expenditure and financing
their consolidation
3.1 in this part of the statement shall be given:
and the total income of each class),
(b) the total expenditure per class),
(c)) the balance of revenue and expenditure,
(d) the total of the grade 8)-funding.
3.2 the links between parts I, II. and (III). This statement:
------------------------------------------------------------------------------------------------------------
total revenue in part I. The sum of (grade 1 to 4) sl 1, 2, 3 = RS. 3010 sl. 31, 32, 33
the sum of the expenditure in part II. Sum (class 5 and 6) sl 1, 2, 3 = r. sl 3060.31, 32, 33
the sum of financing in part II. Sum (class 8) sl 1, 2, 3 = RS. 3200 sl. 31, 32, 33
------------------------------------------------------------------------------------------------------------
3.3 Binding in part III. statement:
------------------------------------------------------------------------------
RS. 3010 sl. 31, 32, 33 = r. (3011 + 3012 + 3013 + 3014) sl. 31, 32, 33
r. sl 3060.31, 32, 33 = r. (3061 + 3062) sl. 31, 32, 33
r. sl 3100.31, 32, 33 = r. (3010-3060) sl. 31, 32, 33
r. sl 3100.31, 32, 33 =-RS. 3200 sl. 31, 32, 33
------------------------------------------------------------------------------
4. Part IV. FIN 1-12 SF-States and turns on bank accounts
Binding in this part of the statement:
------------------------------------------------------
SL = sl. 43.41-sl 42 with respect for punctuation
------------------------------------------------------
5. Part IX. FIN 1-12 SF-Transfers and loans granted to public
the budgets of the territorial level
5.1 in this part of the statement shall be provided by the data transfers and
loans:
and listed on the entries), 5321, 5323 5325, 5329, 5641, 5642, 5643,
5649, 6341, 6345, 6342, 6349, 6441, 6442, 6443 and 6449,
b) broken down by special purpose characters
(c)), broken down by code of the territorial units.
5.2 links between parts IX. and (II). the statement of
for the items listed in paragraph 5.1 a) reported in section IX. the following applies:
-------------------------------------------------------------------------------
Sum figure sl. 93 UZ, territorial unit = sum figure sl 3 section of the item
-------------------------------------------------------------------------------
i.e., that the sum of all the data of the item 93 sl for any purpose
the characters and the codes of the territorial units in part IX. must correspond to the sum of the data
SL 3 this item in part II. for all the sections.
5.3 For transfers and loans provided by the municipality, the code assigns the territorial
units corresponding to LAU 1 (CZ0xxx), for transfers and loans granted by the
the region is assigned the code of territorial units corresponding to NUTS 3 (CZ0xx); for
transfers and loans to the capital Prague and assigned the code
territorial units corresponding to LAU 1 (CZ0100); for transfers and loans
provided by the regional councils shall be assigned the code of territorial units
the corresponding NUTS 2 (CZ0x).
Annex 6
The scope and method of Assembly of the financial statement for the evaluation of performance
the budgets of territorial self-governing units, voluntary unions and
regional councils (FIN 2-12 M)
1. A statement compiled by the territorial authorities, municipalities and voluntary volumes
the Regional Council.
2. in the statement shall show the information budget approved for the year concerned,
the budget after the changes and results from the beginning of the year (fact)
under the current budget.
3. Particulars of the approved budget of the local government unit,
voluntary volume of municipalities and the Regional Council on the relevant year shall mean the
information on income, expenditure and funding approved by the Government
territorial self-governing unit, authorities of the municipalities or voluntary volume
the Committee of the Regional Council.
4. the following amendments to the Budget means the particulars of the approved budget of the territorial
Government Unit, optional volume of municipalities and Regional Council
the budgetary measures taken pursuant to article 16 of law No.
250/2000 Coll., on the budgetary rules of the local budgets, as
amended.
5. the data about the facts referred to in this financial statement are derived from
the analytical breakdown of budgetary revenue and expenditure in accordance with the applicable
budget track to synthetic accounts:
231-basic checking account of territorial self-governing units
236-current accounts the funds of territorial self-governing units
261-Checkout
281-short-term loans
451-long-term loans.
6. Part I-budget revenue and part II. -Budgetary expenditure
In this part of the statement shall show the budget revenue and expenditure with
the particulars of the approved budget, the budget after the changes and results from the beginning of the
the year broken down by budget of the song, and according to the
and sections of sectoral classification,)
(b) item type classification.)
7. Part III. -Financing
7.1 in this section shall be provided for the financing of the operation in the
budget track; each item in this part of the statement will be
positive (+) or negative (-) sign, as shown in the below
that list;
7.2 for the short-term and long-term credit accounts opened with bank branches,
of the investment, or be paid directly to the non-investment expenditure, the
proceed as follows:
payment of expenditure shall classify as analytic credit operations
a synthetic account of 281, respectively. 451, in class 5 and 6; installment loans paid
from their own accounts of funds with the hashes as the analyst to these
accounts in the breakdown of class 8 tracks on the 8xx4 budget items; at the end of
calendar month on line 8xx3 transfers the value data-state changes
credit account 281, respectively. 451, from the beginning of the year.
8. Part IV. -A recapitulation of the income, expenses, funding and their
the consolidation of the
8.1 in this part of the statement shall be given:
and the total income of each class),
(b) the total expenditure per class),
(c) a breakdown of the items needed for) the implementation of the consolidation of revenue, expenditure and
financing,
(d) recording units) to the total 024 029, 035 and 036,
(e)) the balance of income and expenditure after the consolidation,
(f) the aggregate of the class 8)-funding.
8.2. the Consolidation of cash operations shall be carried out:
and at the level of the reporting unit), which means the County, municipality,
voluntary municipalities and the Regional Council; at this level, the consolidation
in the case of cities and the capital city of Prague,
(b)) at the level of district, County and State in total, which is contained in the
the sumáři the financial statement for the evaluation of territorial budgets
authorities, municipalities and voluntary nature of regional councils, and is
summaries of the financial statements conducted by processors; to obtain the
consolidation is necessary to transmit the reporting entity in the input
the data of this statement all the values of the rows in the consolidation of the income, expenditure
Inc. 4191 lines, 4192, 4193, 4194, 4421, 4422, 4423 and 4424 (IE. REV 024
to 029, 035 and 036) and financing.
8.3 subject to the consolidation of the individual items of type classifier
budget track indicating the level to which the consolidation is carried out
the following are the income, expenditure and financing transactions.
The consolidation of the financing will be used for cases when between bodies,
that statement is compiled, the provision of or the repayment of loans;
most of the cases the loan from the county or municipality
the repayment of loans to the municipalities of the region; the statement will be in the region of the territory of the region
consolidate in the case of a loan in the consolidation of expenditure on
line 4330 or 4400 in the case of payments on the consolidation of revenue
on the line and 4070 in the consolidation of funding on the line
4460 the corresponding part of the class 8-Funding for municipalities.
8.4 links in this part of the statement and links to other parts of the statement
and General links) are valid on all reported levels:
--------------------------------------------------------------------------------------------------
r. 4050 DM. 41, 42, 43 = r. (4010 + 4020 + 4030 + 4040) sl. 41, 42, 43
r. sl 4060.41, 42, 43 = r. (4250-4460) sl. 41, 42, 43
RS. 4200 sl. 41, 42, 43 = r. (4050-4060) sl. 41, 42, 43
r. sl 4240.41, 42, 43 = RS. (+ 4220 4210) sl. 41, 42, 43
r. sl 4430.41, 42, 43 = r. (4240-4250) sl. 41, 42, 43
r. sl 4430.41, 42, 43 = r. (4200 + 4470) sl. 41, 42, 43
r. sl 4440.41, 42, 43 = r. (4200-4430) sl. 41, 42, 43
r. sl 4470.41, 42, 43 = r. (4450-4460) sl. 41, 42, 43
r. sl 4440.41, 42, 43 = r. 4470 sl. 41, 42, 43
r. sl 4450.41, 42, 43 = RS. 8000 sl 1, 2, 3
--------------------------------------------------------------------------------------------------
(b)) in addition to the General links, applies at the level of the reporting units:
--------------------------------------------------------------------------------------------------
r. sl 4060.41, 42, 43 = r. (4130 + 4150 4145 4140 + +) DM. 41, 42, 43
r. 4250 DM. 41, 42, 43 = r. (4290 4300 4281 + + + + + 4305 4306 4310) sl. 41, 42, 43
r. sl 4460.41, 42, 43 = 0
--------------------------------------------------------------------------------------------------
(c)) in addition to the General links, applies at the level of the District:
--------------------------------------------------------------------------------------------------
r. sl 4060.41, 42, 43 = r. (4062 + 4070 4090 4100 + + + + + 4120 4130 4140 + 4146 4150 4145 + + +
4170 + 4190) sl. 41, 42, 43-r (+ 4191 4192 + 4193 + 4194) sl. 41, 42, 43 +
r. (7291 + 7310 7380 7340 + +) DM. 71, 72, 73
r. 4250 DM. 41, 42, 43 = r. (4260 4280 4281 + + + + + 4300 4290 4305 + 4306 + 4310 4330 4322 + + +
4350 4360 + + + + 4400 4420 4380) sl. 41, 42, 43-4421 (+ r.
4422 + 4423 + 4424) sl. 41, 42, 43 + r. (7420 + 7450 7490 7431 + + +
7520) sl 71, 72, 73
r. sl 4460.41, 42, 43 = r. (4330 + 4350 + 4400 + 4420) sl. 41, 42, 43-r (4070 +
4090). 41, 42, 43 + r. (4192 + 4194) sl. 41, 42, 43-r (4422
+ sl 4424) 41, 42, 43 + r. (7490 7520 +) DM. 71, 72, 73-
r. sl 7380.71, 72, 73
--------------------------------------------------------------------------------------------------
(d)), in addition to the General links, the level region:
--------------------------------------------------------------------------------------------------
r. sl 4060.41, 42, 43 = r (4061 + 4062. + 4080 4090 4070 + + + + + 4110 4100 4120 + 4130 +
4145 4140 + + + + 4146 4150 4170 + + 4190 4180) sl. 41, 42, 43-
r. (4193 + 4194) sl. 41, 42, 43
r. 4250 DM. 41, 42, 43 = r. (4260 4280 4270 + + + + + 4281 4290 4300 + 4305 + 4306 + 4310 + 4321 +
4322 + 4330 4340 4350 + + + + + 4380 4360 4370 + 4400 +
4410 + 4420) sl. 41, 42, 43-r (4423 + 4424) sl. 41, 42, 43
r. sl 4460.41, 42, 43 = r. (4330 4340 4350 + + + + + 4410 4400 4420) sl. 41, 42, 43-
r. (4080 4090 4070 + +) DM. 41, 42, 43 + r sl 4194.41, 42, 43-
r. sl 4424.41, 42, 43
--------------------------------------------------------------------------------------------------
(e)) in addition to the General links, apply at the State level:
--------------------------------------------------------------------------------------------------
r. sl 4060.41, 42, 43 = r (4061 + 4062. + 4063 + 4070 + 4080 + 4100 4090 4081 + + + + 4110
4111 + 4130 4140 4120 + + + + + 4150 4145 4146 4170 4180 + + +
4181 + 4190) sl. 41, 42, 43
r. 4250 DM. 41, 42, 43 = r. (4260 + 4271 4280 4270 + + + + + 4281 4290 4300 + 4306 4310 4305 + + +
4321 4322 4323 + + + + + 4330 4340 4350 4360 4341 + + +
4371 4370 + + + + 4410 4380 4400 + 4411 + 4420) sl. 41, 42, 43
r. sl 4460.41, 42, 43 = r. (4340 4330 + + 4341 + 4350 + 4400 + 4410 + 4411 + 4420) sl. 41, 42, 43-
r. (4070 + 4080 + 4081 + 4090). 41, 42, 43
--------------------------------------------------------------------------------------------------
5.3 the links between this part of the statement and part VII:
------------------------------------------------------------
r. sl 4191.41, 42, 43 = r. 7090 sl. 71, 72, 73
r. sl 4192.41, 42, 43 = r. 7140 sl. 71, 72, 73
r. sl 4193.41, 42, 43 = r. 7290 sl. 71, 72, 73
r. sl 4194.41, 42, 43 = r. 7360 sl. 71, 72, 73
r. sl 4421.41, 42, 43 = r. 7170 sl. 71, 72, 73
r. sl 4422.41, 42, 43 = r. 7220 sl. 71, 72, 73
r. sl 4423.41, 42, 43 = r. 7400 sl. 71, 72, 73
r. sl 4424.41, 42, 43 = r. 7470 sl. 71, 72, 73
------------------------------------------------------------
9. Part V.-This section of the statement is not used.
10. Part VI. -The States and state changes on bank accounts and cash
10.1 in this part of the statement of the State stocks and changes the status of bank accounts
and the Treasury
and basic current accounts) of territorial self-governing units,
(b)), the current accounts of the funds of territorial self-governing units,
(c)), Treasury,
the information in the respective line sl 63, part VI. is calculated as the difference
61 and 62 columns in the same row, i.e., that the figure has a sign
minus sign (-) if the status at the end of the reporting period, higher than the State to
1.1.,
the plus (+), if the status at the end of the reporting period less than the status of the
1.1.
10.2 Binding between this part of the statement and part III:
-----------------------------------------------------------------------------
r. (6040 6030 +) DM. 63 = r. (8115 + 8125 + 8215 + 8225) sl 3
-----------------------------------------------------------------------------
11. Part VII. -The selected recording unit
In this part of the statement shall be the recording unit. The recording unit
024 to 029, 035 and 036 shall apply to public budgets of the territorial level
in particular, for the consolidation of transfers and loans granted between municipalities and
voluntary volumes of municipalities belonging to the various districts and counties and regions
municipalities or voluntary communes, or clusters of a region on the territory of another
the County; These items are created by podřádky for the breakdown of individual
units, which is the recording unit.
12. Part VIII. -This part of the statement is not used.
13. Part IX. -Received transfers and loans from the State budget,
State funds, and regional councils.
8.1 in this part of the statement shall be taken by the data transfers and loans
and listed on the entries), 4111 4113, 4116, 4118, 4123, 4160, 4211,
4213, 4216, 4218, 4223, 4240, 8113 and 8123,
(b)) in the breakdown by purpose built characters published on the Internet
the website of the Ministry of finance.
8.2 Territorial self-governing units, voluntary volumes of municipalities and Regional Council
must ensure consistency between the data referred to in section IX. column 93 and
the data provided for the items listed in part I or III. column 3
This financial statement.
14. Part X-Transfers and loans granted by the regional councils, territorial
municipalities, confederations of municipalities and voluntary regional councils.
14.1 in this part of the statement shall be provided by the data transfers and
loans:
and listed on the entries), 5321, 5323 5325, 5329, 5641, 5642, 5643,
5649, 6341, 6345, 6342, 6349, 6441, 6442, 6443 and 6449,
(b)) in the breakdown by purpose built characters published on the Internet
the website of the Ministry of finance,
(c)), broken down by code of the territorial units.
14.2 links between parts of X and (II). the statement.
For each item, declared in part X.:
----------------------------------------------------------------------------------
Sum figure sl. 103 UZ, territorial unit = sum figure sl 3 section of the item
----------------------------------------------------------------------------------
i.e., that the sum of all the data of the item 103 sl (i.e. for all
special characters and the codes of the territorial units) in part X must correspond to the
the sum of the data. 3 this item in part II.
14.3 Transfer funds from a bank account of the Regional Council on the Bank
the beneficiary's account is classified to the appropriate species (5321, 5323,
5325, 5329, 5641, 5642, 5643, 5649, 6341, 6345, 6342, 6349, 6441, 6442,
6443 and 6449) according to the valid character code and the special territorial units.
8.9 For transfers and loans granted by the community or voluntary volume
the municipality is assigned the code of territorial units corresponding to LAU 1 (CZ0xxx), for
transfers and loans to the region, the code assigns the territorial units
corresponding to the NUTS 3 (CZ0xx); for transfers and loans provided by the main
the city of Prague is assigned the code of territorial units corresponding to LAU 1 (CZ0100);
for transfers and loans provided by the regional councils shall be assigned code
the territorial units NUTS 2 (CZ0x).
15. Part XI. -Income from foreign sources and related receipts in
broken down by individual tools and spatial units
In part XI. are tracked revenue from foreign sources and related
revenue. The above revenue with the particulars of the approved budget, a budget after
changes and results from the beginning of the year to be reported under sections
the sectoral classification and sorting by type, by
instruments instrument classification and by spatial units
3-d classification valid budget. The Ministry of finance
exposes for the territorial authorities, municipalities and voluntary volumes
the Regional Council of dial instrument classification on the Internet
the website of the Ministry of finance, which is continuously updated.
16. Part XII. -The co-financed Expenditure from foreign sources and
related expenditure broken down by individual tools and spatial
units
In part XII. expenditure co-financed are tracked from the foreign
resources and related expenditure. The above expenditure with the particulars of the approved
the budget, the budget after the changes and results from the beginning of the year are recognised in the
broken down by sections of the sectoral classification and by item type
sorting, sorting by instrument and by the instruments of spatial
the units surround the current budgetary classification tracks. The Ministry of
finance for the territorial self-governing units, voluntary volumes of municipalities
and the Regional Council of dial instrument classification on the Internet
the website of the Ministry of finance, which is continuously updated.
Annex 7
The scope and method of Assembly of the financial statement on the budget of expenses and revenues
the State contributory organizations and other additional information (JOB 1-01
SPO)
1. National organizations shall submit to the central system
the accounting information of the State budget annually an overview of synthetic accounts in
following up on other legislation ^ 3.
2. In part II, shall be submitted to the State contributory organization additional
data for the main activities, which are based on analytical evidence to
synthetic accounts listed in part I.
Annex 8
The scope and method of Assembly of the financial statement of employment regulated
the Government (business 1-04)
Organizational folder State and national organizations, for which the
employment, regulated and approved by the Government, shall be submitted to the
the central system of accounting information in the statement of the State of employment
data on number of employees: the Government approved the number of employees on the main
activities for the financial year, the adjusted number of employees on the last day
the relevant quarter and annual average of the last day
the relevant quarter after amendments to the budget and the actual average
converted number of employees to the last day in the quarter from
the beginning of the year.
Annex 9
The scope and method of Assembly of the financial statement on the resources of the reserve fund
organizational components of the State and management of these resources (REF 1-04
OSS)
1. Contains data on the breakdown of the resources of the reserve fund this section in
further to section 48, paragraph. 2 of law No 218/2000 Sb.
2. the control links in the context of the statement:
-----------------------------------------------------------------------------
SL. 156 = sl (151 + 152-153-155)
l. 1501 = row (+ 1502 1503)
r. 1509 = row (1501 + 1504 1505 1506 + + + + 1507 1508)
-----------------------------------------------------------------------------
3. the importance of the columns:
SL. 152-revenue reserve fund in the year and transfers
unused funds that were transferred from the account of the income back to the
the reserve fund,
SL. 153-funds transferred to the revenue account in the pumping of the reserve
the Fund,
SL. 154-due amount, i.e.. the actual expenditure
SL. 155-the resources used in any other way than through the
the budget, for example. paid to a foreign country, or a reduction of the State on the basis of
the Government's decision.
Selected provisions of the novel
Article. (II) Decree No 347/2015 Sb.
The transitional provisions of the
In preparing the financial statements for the year 2015 as
Decree No. 5/2014 Coll., as amended effective before the date of entry into force of
of this order.
1) § 3 (b). about) Act No. 218/2000 Coll., on the budgetary rules and the
changes to some related acts (budgetary rules), as amended by
Act No. 501/2012 Sb.
2) Decree No. 383/2009 Coll., on accounting records in the form of
the selected business units and their transmission to the central system
the accounting information of the State and of the requirements to technical and mixed forms
accounting records (the technical Ordinance on accounting records), as amended by
amended.
3) Decree No. 410/2009 Coll., which implements certain provisions of
Act No. 563/1991 Coll., on accounting, as amended, for the
some of the selected business units, in wording of later regulations.
