367/2015 Sb.
The DECREE
of 16 June. December 2015
on the principles and limits of the financial settlement of the relations with the State budget,
State financial assets and the National Fund (Decree on the financial
the settlement)
The Ministry of Finance shall determine in accordance with section 75 of the Act No. 218/2000 SB., about
the budgetary rules and amending certain related laws
(budget rules), as amended by Act No. 479/2003 Coll.:
§ 1
The subject of the edit
This Decree regulates the principles and limits for the financial settlement of relations with
State budget, State financial assets and the National Fund for
organizational folder State contributory organization and recipient of subsidies and
returnable financial assistance.
§ 2
The concepts of
(1) contribution to the operation of the financial settlement, subsidies or repayable
the bailout means the transfer of drawing and the use of
funds (hereinafter referred to as "resource") including comments and return
unused allocations during the financial year (hereinafter referred to as "the year")
or at the latest within the time limits laid down in this Decree.
(2) an overview of the drawing and the use of resources means the completed tables
According to the models set out in annexes to this Decree.
(3) the provider of subsidies or repayable financial assistance is
the State provided for in § 14 paragraph. 2 budgetary rules
and the Ministry of Finance (hereinafter referred to as "the Ministry"), which provides
the grants from the chapter General cash administration pursuant to section 10, paragraph 1. 3, of the
Government financial assets in accordance with section 10, paragraph 1. 5 and from the National Fund under
section 37 of the budget rules.
(4) the beneficiary of the subsidy or returnable financial assistance means a person
that is, on the basis of the application or of the law and, subsequently, by decision of the
of the provider or of the agreement concluded between the provider and the applicant
granted the subsidies or repayable financial assistance from the State budget,
the State of financial assets or the National Fund.
(5) the end of the project means the end of its funding from
provided from the State budget, State financial assets or
The National Fund.
The General principles of the financial settlement, exceptions to the general policy principles
fill in the table and the processing of comments
§ 3
(1) part of the data referred to in the tables according to the designs that are
the annexes to this Decree, are the resources under section 13 and section 54 paragraph. 1
(a). (b) budgetary rules) are provided in the form of subsidies
or returnable financial assistance.
(2) the deadline for the return of unused funds are laid down in
§ 8 to 23. The time limit is not observed, if the amount that the recipient has
contribution to the operation, the recipient of the subsidy or returnable financial assistance
the obligation to return ("return"), written off no later than the specified
the day of his bank account, and made founder, provider or
the County, through which the subsidies received (hereinafter referred to as "the County").
If this day falls on a Saturday, Sunday or public holiday, the last day of the
the period closest to the following working day.
(3) the recipient of the contribution to the operation, subsidies or repayable financial
the bailout from the State budget, the State of financial assets or the national
the Fund carries out a financial settlement with its founder, with
provider grants or repayable financial assistance or with the region.
The recipient will provide, on the challenge of the synergy of its founder, the provider
subsidies or repayable financial assistance or the edge to delete
shortcomings in the submitted documents, the time limits referred to in the designated
bodies to comply with the time limits specified by the Decree.
(4) the financial settlement of subsidies or repayable financial assistance from
the State budget, the State of financial assets or the National Fund
the recipient shall be provided, unless otherwise specified,
and) for the period relating to the whole of the year, according to the State as of 31.
December of this year, with the exception of the financial settlement of the grant for the project
co-financed by the European Union budget or with funds from the financial
mechanisms under the budget rules,
(b) in the case of co-financed project) from the budget of the European Union or
from the resources of the financial mechanisms provided for in the State as of 31. December of the year in
which the project has been completed.
(5) if the subsidies granted on the part or the flat-rate expenses
According to § 14 paragraph. 7 the budgetary rules, includes the total volume
the means used also the amount of the flat-rate expenses in the range in which the
the recipient met the conditions for their use set out in the decision on the
the granting of subsidies.
(6) the recipient of returnable financial assistance shall be reduced by the amount of any return
the last installment. If the return exceeds the value of the last instalment, are
cut the last instalment referred to in the payment calendar, up to
done return.
(7) in the event that the administrator of the chapter of the State budget (hereinafter referred to as "the administrator
Chapter "), shall be forwarded to the Ministry of the table according to the models set out in the
the annexes to this Decree and comment in paper form, transmit is also
in electronic form.
§ 4
(1) the financial settlement of subsidies and returnable financial assistance from the State
budget, State financial assets, or the National Fund provided by the
the Regional Council of the cohesion region (hereinafter referred to as "Regional Council"),
including a subsidy for the funding of the programme, co-financed by the budget
The European Union or from the resources of the financial mechanisms, in the case of
subsidies or repayable financial assistance provided by the Regional Council in the
the role of the
and the managing authority of the operational programme) according to another legal předpisu1)
for the period relating to the whole of the year, according to the State as of 31.
December of this year,
(b)) a beneficiary under the operational programme in accordance with § 3 (1). 4 (b).
(b)).
(2) in the case of a grant for a project financed by the budget of the European
the Union, for which there has been a termination of the financing of the budget of the European Union and the
his other financing is carried out only from the resources of the Czech Republic
(hereinafter referred to as the "přezávazkování mode"), and on the project, for which an
the total or partial exclusion from the financing of the budget of the European
the Union (hereinafter referred to as "the mode of removal"), with the financial settlement of funds
and) co-financed by the European Union budget for the period from
the beginning of the project, according to the State as of 31. December of the year in which the
accessed přezávazkování mode or the mode of removal and terminated
financing of the project from funds of the European Union,
(b)) financed from the resources of the Czech Republic only for projects that are
in přezávazkování mode, or in the mode of removal shall be carried out for the period.
relating to the whole of the year, according to the State as of 31. December of this
of the year.
(3) the financial settlement of subsidies on the solution of flood damage, which is not
co-financed by the European Union budget or with funds from the financial
mechanisms shall be carried out according to the status at 31. December of the year in which the
exhausted or in which it terminated its option to use on the specified
the purpose of the.
(4) the financial settlement of the balance of the funds, which were to the reserve
Fund organizational folder State transferred pursuant to section 48, paragraph. 6
the budgetary rules, shall be carried out according to the status at 31. December of the year in
where was the program or project is completed.
(5) the grant, which was subsequently granted in the amount of previously
of the underlying expenditure reimbursed from their resources,
considered to be financially vypořádanou. If this is a subsidy to partially
granted in advance and partially granted subsequently, tackles the whole
subsidies, including part of a subsidy granted subsequently.
§ 5
(1) for the annex No. 1 to 8 to this Ordinance, the patterns in the annexes
and with an odd number) are intended for State-sponsored organization and
the recipient, which were contributions to the operation, subsidies or repayable
financial assistance provided from a chapter of the State budget,
(b)) with an even number are intended for the founder of the State allowance
the Organization, provider, which is not at the same time by the administrator of the chapter, and
the provider is also the administrator of the chapter, which were
contributions to the operation, subsidies or repayable financial assistance provided
from the individual chapters of the State budget, and the region, through the
which was granted subsidies from the State budget, chapter
(c)), and contain the marked posts on traffic, subsidies and
returnable financial assistance granted from the funds of the Czech Republic and
the models in annexes marked (B) contain the subsidies granted from
the funds of the Czech Republic on co-financing and grants from the State
the budget for the pre-financing of projects financed by the budget of the
The European Union or from the resources of the financial mechanisms.
(2) a summary of the present chapter, the administrator, or by a provider
at the same time is not an administrator of the chapter or region, are divided into groups according
recipients that are based on the budget. Groups of recipients
they are:
and State organizations),
(b)), business entities,
(c)) and similar organizations, nonprofit
(d)) public budgets of the central level,
(e)), the territorial level of public budgets,
f) contributory and similar organizations
g) nonentrepreneurial natural persons,
h) other beneficiaries,
I) of the Regional Council in the role of the managing authority.
(3) within each of the groups referred to in paragraph 4 is given a total for
the entire group.
(4) the summary also contains information about subsidy or returnable financial
the bailout, which the whole or part of the above is subject to the levy for the
violation of budgetary discipline.
(5) the administrator shall draw up a summary of the chapter about drawing and the use of
resources, information about the drawing compares with the reported data in the
financial system as defined in the budgetary rules and any
the derogations duly reviewed by.
§ 6
(1) the table is filled out in Czech Crowns to the nearest two decimal
places by State as of 31. December of the year for which financial settlement
presents.
(2) if necessary, the provider shall request the table broken down by
matches that are settled by as
operating or capital.
(3) On the recipient and the provider's contribution to the operation, subsidies and returnable
the financial bailout and the region is not covered by the obligation to submit to
the financial settlement of all of the tables according to the models set out in annexes
of this order. These shall be submitted only to the table
relating to them.
(4) Annex No. 14 of this order provides instructions for processing
financial settlement in accordance with the models set out in annexes 1 to 13 to this
the Decree.
(5) Annex No. 15 of this order provides information about existing accounts
the Ministry for payment of return of contributions, grants, repayable
the financial bailouts and the balances of reserves for financial settlement
relations with the State budget, State financial assets and the national
by the Fund.
(6) Annex No. 16 of this Decree contains a table that lists
the time limits for the various bodies of the financial settlement referred to in section 8 to
23.
section 7 of the
(1) comment according to § 2 (2). 1 contains elements which are linked to
return to the financial settlement of payments.
(2) the recipient, a provider who is not an administrator of the chapter, and at the same time
the region indicated in the notes prescribed rate of return, the amount you
actually did on the appropriate accounts for the payment of subsidies and returnable return
bailouts, and calculates any difference between the prescribed amount
return and actually means in the financial settlement of Tacitus,
they justify the discrepancy referred to, for example, giving information on
subsidies, which the whole or part of the above is subject to the levy for the
violation of budgetary discipline.
(3) the administrator shall draw up a recap of the return, the chapter which is part of the
comments and stating the amount of the prescribed returns by the articulation of the
groups of recipients listed in section 5 (3). 2, which make up a chapter administrator
about the reserve fund organizational folders State pursuant to section 4, paragraph 4. 4 and on the
the recipient of subsidies to flood damages pursuant to section 4, paragraph 4. 3, and the amount that
She was actually paid on the accounts for the payment of subsidies, and return
returnable financial assistance, and calculates any difference between the
the prescribed amount of the returns and financial resources actually Tacitus
the settlement. To further justify the discrepancy referred to, for example, indicating the
information about the subsidies, which the whole or part of the above is subject to the
levy for breach of budgetary discipline. Model recap is shown in
Annex No. 12 of this Decree.
(4) the administrator shall draw up the subsidies provided by chapter recap
Subsequently, from the resources of the Czech Republic, stating the amount of such
subsidies, articulated by groups of recipients listed in section 5 (3). 2. the part of the
this recap is not a subsidy granted, then only partially;
such subsidies, according to the section 4, paragraph 4. 5 settled as a whole and are already
included in the relevant tables. Model recap is shown in annex
No 13 of this Decree.
(5) part of the comment is the quantification of the return, and the description of which was paid
together with the refund in connection with the financial settlement of the account
the Ministry beyond the financial settlement of the year for which the financial
settlement is carried out.
§ 8
The procedure and time limits for the financial settlement of the relations of the State allowance
the founders of the Organization
(1) the State contributory organization shall, by 15. February, year
following the year for which the financial settlement (hereinafter referred to as
"the following year"), its founder
and an overview of the contributions on) operation, subsidies and returnable financial
assistance from the governing body relating to the year for which the financial
settlement (hereinafter referred to as "previous year"), in accordance with the model that is shown in the
Annex No 1 of this order,
(b) an overview of subsidies) projects co-financed from the budget of the European
the Union and from the resources of the financial mechanisms for the entire duration of the
the project according to the pattern, which is given in annex No 1 of this order,
(c)) comment.
(2) the State contributory organization to 15. in February of the following year
Converts on account of foreign funds founder eventual return.
(3) the founder of the State contributory organization until 31 December 2006. March
the following year
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all State
contributory organization according to the model, which is contained in annex 2 to this
the Decree,
(c)) shall draw up a comment.
(4) the founder of the State contributory organization until 31 December 2006. March
the following year, shall submit to the Ministry summary and comment signed
the head of the organizational components of the State or designated zaměstnancem2) and
converts foreign funds from your account to the revenue account of the State
the budget for the settlement of relations with the State budget (hereinafter the "income
the account ") the total amount of the funds transferred by individual State
příspěvkovými organisations.
The procedure and time limits for the financial settlement with chapters
the State budget
§ 9
(1) the recipient, who has been granted the subsidies or repayable financial
assistance directly from the individual chapters of the State budget with the exception of chapters
General cash management and Operation of State financial assets, shall submit to the
15. in February of the following year the provider
and an overview of subsidies) and returnable financial assistance related to
the previous year, according to the designs, which are listed in annexes 3 and 5
of this order,
(b) an overview of subsidies granted) on projects co-financed from the
the budget of the European Union and from the resources of the financial mechanisms relating to
the whole duration of the project in accordance with the designs, which are listed in annexes
No. 3 and 5 of this order,
(c)) comment.
(2) the recipient referred to in paragraph 1 at the 15. in February of the following year
Converts the foreign funds to the account of the provider any return.
(3) the recipient, who is a State contributory organizations and which has been
granted a subsidy on the basis of a special law to another provider,
than its founder, shall, by 15. in February of the following year also
a copy of the list of the subsidies referred to in paragraph 1 (b). and (b)))
information to its founder.
§ 10
(1) the provider, who is also the administrator of the chapter, to 31. March
the following year
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
the designs, which are listed in annexes 4 and 6 of this Ordinance,
(c)) shall draw up a comment.
(2) the provider in accordance with paragraph 1 until 31 December 2005 at the same time. March following
year shall submit to the Ministry summary and comment signed by the head of the
organizational folder State or authorized employee and converts from your
account of foreign funds to the revenue account in the total amount of funds
converted by each recipient.
§ 11
(1) the provider, which is not at the same time the chapter administrator, after the receipt of the
supporting documents for 5. March of the following year
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
the designs, which are listed in annexes 4 and 6 of this Ordinance,
(c)) shall draw up a comment.
(2) the provider in accordance with paragraph 1 to 5 at the same time. March following
year shall provide the competent administrators, chapter summary and commentary, signed
the head of the organizational components of the State or authorized employee and converts
foreign funds from your account to the account of foreign funds administrator
the total amount of funds chapter converted each of the recipients.
(3) the administrator of the chapter to 31. March of the following year
and checks the submitted supporting documents) from a provider that is not
at the same time the chapter administrator, and in the case of finding flaws shall ensure
axle,
(b) draw up a report submitted) summary for all beneficiaries under the
the model, which are listed in annexes 4 and 6 of this Ordinance,
(c)) shall draw up a comment.
(4) the administrator of the chapter referred to in paragraph 3 at 31. March
the following year, shall submit to the Ministry summary and comment signed
the head of the organizational components of the State or authorized employee and converts
foreign funds from your account to the income account of the total amount of
funds transferred by each recipient.
The procedure and time limits for the financial settlement with chapters
the State budget by region
§ 12
(1) the recipient, who has been granted a subsidy from the State chapter of the
the budget, with the exception of chapters, the General Administration and Operation of the State Treasurer
financial assets through the County, shall submit to the 5. February
the following year, this region
and an overview of subsidies) relating to the previous year, according to the model, which
is given in annex 7 of this order,
(b) an overview of subsidies granted) on projects co-financed from the
the budget of the European Union and from the resources of the financial mechanisms relating to
the whole duration of the project according to the pattern, which is given in annex No. 7
of this order,
(c)) comment.
(2) the recipient referred to in paragraph 1 to 5 at the same time. in February of the following year
Converts on account of the region possible return.
section 13
(1) County to 25. in February of the following year
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
a model is given in annex 8 of this order,
(c)) shall draw up a comment.
(2) the County pursuant to paragraph 1 to 25 at the same time. in February of the following year
the provider shall submit a summary and commentary, and converts from your account on the
foreign funds account provider the total amount of funds
converted by each recipient.
§ 14
(1) the provider, who is also the administrator of the chapter, to 31. March
the following year
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
a model is given in annex 8 of this order,
(c)) shall draw up a comment.
(2) the provider in accordance with paragraph 1 until 31 December 2005 at the same time. March following
year shall submit to the Ministry summary and comment signed by the head of the
organizational folder State or authorized employee and converts from your
account of foreign funds to the revenue account in the total amount of funds
converted by each recipient.
§ 15
(1) the provider, which is not at the same time the chapter administrator, after the receipt of the
supporting documents for 5. March
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
a model is given in annex 8 of this order,
(c)) shall draw up a comment.
(2) the provider in accordance with paragraph 1 to 5 at the same time. March following
year shall provide the competent administrators, chapter summary and commentary, signed
the head of the organizational components of the State or authorized employee and converts
foreign funds from your account to the account of foreign funds administrator
the total amount of funds chapter converted each of the recipients.
(3) the administrator of the chapter to 31. March of the following year
and checks the submitted supporting documents) from a provider that is not
at the same time the chapter administrator, and in the case of finding flaws shall ensure
axle,
(b) draw up a report submitted) summary for all beneficiaries under the
a model is given in annex 8 of this order,
(c)) shall draw up a comment.
(4) the administrator of the chapter referred to in paragraph 3 at 31. March
the following year, shall submit to the Ministry summary and comment signed
the head of the organizational components of the State or authorized employee and converts
foreign funds from your account to the income account of the total amount of
funds transferred by each recipient.
section 16 of the
The procedure and time limits for the financial settlement with Chapter General cash
the Administration and State financial assets
(1) the recipient, who has been granted the subsidies or repayable financial
assistance directly from the chapter General cash management or from State
financial assets, it shall submit by 31 December. March of the following year
the Ministry of
and an overview of subsidies) and returnable financial assistance related to
the previous year, according to the designs, which are listed in annexes 3 and 5
of this order,
(b)) comment.
(2) the recipient referred to in paragraph 1 until 31 December 2005 at the same time. March of the following year
Converts a possible return to the revenue account in the case of return subsidy or
returnable financial assistance granted from the chapter General cash
on the account administration or State financial assets.
§ 17
The procedure and time limits for the financial settlement with Chapter General cash
the Administration and State financial assets by region
(1) the recipient, who has been granted a subsidy from the General Chapter of the
cash management or from State financial assets through
the County shall, by 15. February of the following year, this region
and an overview of subsidies) relating to the previous year, according to the model, which
is given in annex 7 of this order,
(b)) comment.
(2) the recipient referred to in paragraph 1 at the 15. in February of the following year
Converts on account of the region possible return.
(3) the Region until 31 December 2006. March of the following year
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
a model is given in annex 8 of this order,
(c)) shall draw up a comment.
(4) the Country referred to in paragraph 3 at 31. March of the following year
the Ministry will submit a summary and commentary, and converts from your account
the total amount of the funds transferred by the individual recipient of the receipt
account in the event of return of subsidies or returnable financial assistance
provided by the General Administration of the chapter the cash or the relevant
the account of State financial assets.
section 18
The procedure and time limits for the financial settlement of subsidies from the National Fund
(1) the recipient, who has been granted a subsidy directly from the National Fund,
shall submit by 31 December. in March the following year, the Ministry of
and an overview of the subsidies provided by) the programmes co-financed by the
the budget of the European Union and from the resources of the financial mechanisms relating to
the whole duration of the project according to the pattern, which is given in annex No 9
of this order,
(b)) comment.
(2) the recipient referred to in paragraph 1 until 31 December 2005 at the same time. March of the following year
Converts a possible return to the account of the National Fund.
The procedure and time limits for the financial settlement of subsidies provided by the recipients of the
solution of flood damage
§ 19
(1) the recipient, who has been granted subsidies to address flood damage
According to the section 4, paragraph 4. 3 through the County, shall submit to the 5. February
the following year, after the exhaustion of the grant or after their use of options
This subsidy for the intended purpose of this region
and an overview of subsidies by) model, which is shown in annex 10 of this
the Decree,
(b)) comment.
(2) the recipient referred to in paragraph 1 to 5 at the same time. in February of the following year after
the exhaustion of the grant or after their possibilities to use this subsidy to
provided for the purpose on account of the region converts the potential return.
section 20
(1) Region to 15. February of the following year, after the exhaustion of the subsidies or after
their use of these subsidies on options provided for the purpose of
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
a model is given in annex 10 of this order, and to the summary
attach the supporting documents of the financial settlement funds received directly
region as the recipient of the subsidy on the solution of flood damage,
(c)) shall draw up a comment.
(2) the Country referred to in paragraph 1 at the 15. in February of the following year after
the exhaustion of the subsidies on the solution of flood damage or after their options
the use of subsidies for the intended purpose shall submit a summary of the provider and the
comment and converts from your account to the account of foreign funds
provider of total amount of funds transferred by the individual recipients
and any custom order.
section 21
(1) the capital city of Prague as the recipient of the subsidy on the solution of flood damage
shall, by 15. February, after the exhaustion of the grant or after their options
Use this subsidy to the specified purpose of the provider
and an overview of subsidies by) model, which is shown in annex 10 of this
the Decree,
(b)) comment.
(2) the capital city of Prague to 15. February of the following year, after the exhaustion of
grants to address flood damage or after their possibilities to use this
subsidy for the intended purpose for the account of foreign funds transfers
provider of any return.
section 22
(1) the provider, who is also the administrator of the chapter, to 31. March
the following year
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) summary for all beneficiaries under the
a model is given in annex 10 of this order,
(c)) shall draw up a comment.
(2) the provider in accordance with paragraph 1 until 31 December 2005 at the same time. March following
year shall submit to the Ministry summary and comment signed by the head of the
organizational folder State or authorized employee and converts from your
account of foreign funds to the revenue account in the total amount of funds
converted by each recipient.
section 23
The procedure and time limits for the financial settlement of the Organization's reserve fund
folder State
(1) the State shall, by 15. in February of the following year
its founders or administrators of the chapter
and an overview of the resources of the Reserve Fund), which has an organizational folder
the State of the obligation to return no later than the time limits of financial settlement
pursuant to section 48, paragraph. 6 the budgetary rules, in the form that is provided
in annex 11 of this order,
(b)) comment.
(2) organizational component State to 15. February of the following year on
account of foreign resources of the founder or Manager of any chapter
return order.
(3) the founder of the business of the State or the administrator chapter to 31.
March of the following year
and control of the financial settlement) will make the organizational components of the State and
in the case of finding flaws remedy,
(b) draw up a report submitted) summary for all child
organizational folder State according to the pattern, which is given in annex No 11
of this order, and make this a summary of own resources overview
the reserve fund, which has the State obligation to return
at the latest, within the time limits of financial settlement under section 48, paragraph. 6
the budgetary rules,
(c)) shall draw up a comment.
(4) the founder of the business of the State or the administrator chapter to 31.
March of the following year shall submit to the Ministry summary and comment
signed by the head of the organizational components of the State or authorized employee
and converts the foreign funds from your account on the receipt account total
the amount of funds transferred child organizational units and
Converts to the revenue account in the eventual return of own reserve fund.
section 24
Ministry as a provider of subsidies and returnable financial assistance
Ministry as a provider of subsidies and returnable financial assistance
from the chapter General cash management, financial assets of the State and of the
The National Fund under section 16 to 19 to 15 days from the receipt of the documentation
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b) draw up a report submitted) subtotals for all beneficiaries under the
the designs, which are listed in annexes 4, 6, 8, 9 and 10 of this order,
and attaches comment,
(c)) compares the amounts of any subsidies or returnable financial return
the bailouts from the recipients listed in the summaries with their status on the receipt
account to the account of State financial assets, and on the account of the national
the Fund.
§ 25
The Ministry, as the administrator of the State budget
(1) the Ministry as administrator of the State budget after the receipt of the documentation
and checks the submitted supporting documents) and, in the case of detection of
remedy shortcomings,
(b)) compares the amounts of contributions return on operations, the return of subsidies, returnable
bailouts and return the balance of the reserve fund from the organizational
State referred to in the subtotals with their status on the receipt account,
on the account of State financial assets and account of the National Fund.
(2) the Ministry shall draw up a summary for all the recipients in accordance with
paragraph 1 and section 24 (b). (b)).
section 26
Cancellation provisions
Decree No 52/2008 Coll., laying down the principles and terms of the financial
the settlement of relations with the State budget, State financial assets or
The National Fund shall be deleted.
section 27 of the
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2016.
Minister:
Ing. Babis in r.
Annex 1
Annex 2
Annex 3
Annex 4
Annex 5
Annex 6
Annex 7
Annex 8
Annex 9
Annex 10
Annex 11
Annex 12
Annex 13
Annex 14
Instructions for processing financial settlement from the models in annexes no. 1
up to 13
The guidelines in this annex do not replace the text the text of the Decree on the financial
the settlement, but it serves as an aid for individual agencies to
processing of documents for the financial settlement of the models referred to in
Annexes 1 to 13 of the financial settlement. At the same time
highlight the main principles that need to be adhered to for the correct
the calculation so as to make it possible in individual tables from designs to perform
cross-checking. Whereas before the processing of documents is for the
financial settlement must be thoroughly acquainted with the provisions of the Decree
on the financial settlement, which relate to the individual entities
financial settlement.
1) Instructions to process tables in the annexes according to designs with an odd number,
i.e.. 1, 3 (part A) and in annex No 5
1 means the chapter administrator (Administrator of the chapter is in relation to the
contributory organization of its founder)
2 means the State contributory organization whose governing the management
the budgetary rules
3 only in case that the provider is not at the same time by the administrator
Chapter
column a)
individual subsidy title or title for returnable financial
assistance means the purpose set out in the decision. in the agreement, or
the contract for the provision of subsidies or repayable financial assistance;
in the case of projects in the přezávazkování mode, or remove the name will be used
the project, co-financed in the framework of the programme, the budget of the European Union and the
with funds from the financial mechanisms;
in the case of the Regional Council each project means a project within
the programme, co-financed by the European Union budget and resources of
financial mechanisms
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the action (project) within the meaning of the Decree No.
560/2006 Coll., on the participation of the State budget to finance programmes
the reproduction of the assets, as amended
column (c))
to be filled in only in the case of subsidies and returnable financial assistance provided by the
public budgets of the territorial level
column (d))
fill in the reference number of the provider only for subsidies and returnable
the financial assistance provided by the General Administration of the Chapter Treasurer
or from State financial assets
column 1
lists the amount of contribution to the operation, subsidies or repayable financial
bailout transferred by the provider/recipient/founder on behalf of the State
contribution of the Organization to the 31. 12.2-with that amount is reduced by the
return made during the year on the expense account
provider/founder
column 2
to be filled in if the recipient/State contributory organization made/and
return of contribution on traffic or subsidies or their part already in progress
the year for which the financial settlement, to the revenue account
provider/founder
column 3
lists the amount of resources actually used by the beneficiary/State
the contribution of the organizations provided a contribution to the operation or
provided by subsidies or repayable financial assistance to 31. 12.2.
column 4
lists the prescribed amount of the return of the contribution to the operation, subsidies and returnable
the financial bailout in the financial settlement
Note:
The impact of return returnable financial assistance when a financial settlement to
rescheduling is addressed in section 2 (2). 11 of the Decree.
2) Instructions to process tables in the annexes according to designs with an odd number,
i.e.. 1, 3, 7 (part B)
1 means the chapter administrator (Administrator of the chapter is in relation to the
contributory organization of its founder)
2 means the State contributory organization whose governing the management
the budgetary rules
3 only in case that the provider is not at the same time by the administrator
Chapter
4 means region, through which grants or repayable
the financial assistance granted
column a)
each project means a project within the programme
co-financed by the European Union budget and the resources of the financial
the mechanisms of
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the action (project) within the meaning of the Decree No.
560/2006 Coll., on the participation of the State budget to finance programmes
the reproduction of the assets, as amended, which was completed by 31 December. 12.
the year for which the financial settlement carried out
column (c))
to be filled in only in the case of subsidies and returnable financial assistance provided by the
public budgets of the territorial level
column (d))
fill in the reference number of the provider for the subsidies granted from
the chapter General cash management or from State financial assets
column 1
lists the total amount of subsidies to the converted
provider/founder/provider via the competent
region/State on the account of the recipient organizations to 31. 12. year, in
which the project was completed with the understanding that the amount is reduced by the return on
expense account provider/founder or current account region
made during the duration of the project
column 2
It is reported the total volume of funds actually used by the beneficiary/State
contributory organisations of the subsidies granted to 31. 12. the year in which
the project has been completed
column 3
It is reported the amount of subsidy in the prescribed return financial settlement
3) Instructions to process tables in the annexes according to designs with an even number,
i.e.. 2, 4, (part A) and in annex No 6
1 means the chapter administrator (Administrator of the chapter is in relation to the
contributory organization of its founder)
2 means the State contributory organization whose governing the management
the budgetary rules
3 only in case that the provider is not at the same time by the administrator
Chapter
column a)
It is reported by the Group of recipients:
and the State contributory Organization (annex 2A),
b. business entities (annex 4A),
(c) non-profit and similar organization. (annex 4A),
d. the public budgets of the central level (annex 4A),
e. public budgets of the territorial level (annex 4A),
(f) contributory and similar organizations. (annex 4A),
g. nonentrepreneurial natural persons (annex 4A),
h. other beneficiaries (annex 4A),
i. the Regional Council in the role of the managing authority (annex 6)
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the programme within the meaning of section 12 of the budget
the rules as a summary of actions (projects) in the framework of this programme,
the realized
column (c))
to be filled in only in the case of subsidies and returnable financial assistance provided by the
public budgets of the territorial level
column (d))
fill in the reference number of the provider only for subsidies and returnable
the financial assistance provided by the General Administration of the Chapter Treasurer
or from State financial assets
column 1
shows the total volume of subsidies or returnable financial assistance or
contributions to the operation of the service provider/founder transferred to accounts
beneficiaries/State contributory organizations reduced the return made to the
during the year the expense account provider/founder
column 2
to be completed if the consignee/State contributory organization made to return
subsidies or repayable financial assistance or contributions to the operation,
or its part during the year for which the financial
the settlement, to the revenue account of the provider/founder
column 3
lists the amount of funds actually used the beneficiaries/national
příspěvkovými organizations provided subsidies or repayable financial
bailout or contributions to the operation to 31. 12.2.
column 4
lists the prescribed amount of the return of the contribution, grant, or
returnable financial assistance when financial settlement
Note
The impact of return returnable financial assistance when a financial settlement to
rescheduling is addressed in section 2 (2). 11 of the Decree.
4) Instructions to process tables in the annexes according to designs with an even number,
i.e.. 2, 4, 8 (part B)
1 means the chapter administrator (Administrator of the chapter is in relation to the
contributory organization of its founder)
2 means the State contributory organization whose governing the management
the budgetary rules
3 only in case that the provider is not at the same time by the administrator
Chapter
4 means region, through which grants or repayable
the financial assistance granted
column a)
It is reported by the Group of recipients:
and the State contributory Organization (annex 2B),
b. business entities (annex 4B)
(c) non-profit and similar organization. (annex 4B)
d. the public budgets of the central level (annex 4B)
e. public budgets of the territorial level (annex 4B, 8B)
(f) contributory and similar organizations. (annex 4B)
g. nonentrepreneurial natural persons (annex 4B)
h. other beneficiaries (annex 4B, 8B)
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the programme within the meaning of section 12 of the budget
the rules as a summary of actions (projects) in the framework of this programme,
the realized
column (c))
to be filled in only in the case of subsidies and returnable financial assistance provided by the
public budgets of the territorial level
column (d))
fill in the reference number of the provider for the subsidies granted from
the chapter General cash management or from State financial assets
column 1
lists the total amount of subsidies to the converted
provider/founder/provider via the competent
region/State on the account of the recipient organizations to 31. 12. year, in
which the project was completed with the understanding that the amount is reduced by the return on
expense account provider/founder or current account region
made during the duration of the project
column 2
It is reported the total volume of funds actually used the beneficiaries/national
příspěvkovými organisations from the subsidies provided to 31. 12. the year in which
the project has been completed
column 3
It is reported the amount of subsidy in the prescribed return financial settlement
5) Instructions for processing according to the model in annex tables 7 (part A)
1 means the chapter administrator
3 only in case that the provider is not at the same time by the administrator
Chapter
4 means region, through which grants or repayable
the financial assistance granted
column a)
individual subsidy title or title for returnable financial
assistance means the purpose set out in the decision. in the agreement, or
the contract for the provision of subsidies or repayable financial assistance;
in the case of projects in the přezávazkování mode, or remove the name will be used
the project, co-financed in the framework of the programme, the budget of the European Union and the
with funds from the financial mechanisms
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the action (project) within the meaning of the Decree No.
560/2006 Coll., on the participation of the State budget to finance programmes
the reproduction of the assets, as amended
column (c))
to be filled in only in the case of subsidies and returnable financial assistance provided by the
public budgets of the territorial level
column (d))
fill in the reference number of the provider only for subsidies and returnable
the financial assistance provided by the General Administration of the Chapter Treasurer
or from State financial assets
column 1
shows the amount of the subsidy or returnable financial assistance transferred
the provider through the competent region on behalf of the recipient to 31.
12.2.
column 2
to be filled in if the recipient return subsidies or repayable financial
the bailout, or part of it already in the course of the year to the current account of the region
column 3
lists the amount of resources actually used by the beneficiary from a grace
subsidies and returnable financial assistance to 31. 12.2.
column 4
lists the prescribed return above the subsidies and returnable financial assistance in
financial settlement
Note:
The impact of return returnable financial assistance when a financial settlement to
rescheduling is addressed in section 2 (2). 11 of the Decree.
6) Instructions for processing the tables according to the model in annex No. 8 (part A)
1 means the chapter administrator
3 only in case that the provider is not at the same time by the administrator
Chapter
4 means region, through which grants or repayable
the financial assistance granted
column a)
It is reported by the Group of recipients:
a. the public budgets of the territorial level,
(b) other beneficiaries.
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the programme within the meaning of section 12 of the budget
the rules as a summary of actions (projects) in the framework of this programme,
the realized
column (c))
to be filled in only in the case of subsidies and returnable financial assistance provided by the
public budgets of the territorial level
column (d))
fill in the reference number of the provider only for subsidies and returnable
the financial assistance provided by the General Administration of the Chapter Treasurer
or from State financial assets
column 1
in the case of a region is the total amount of subsidies or refundable
financial assistance transferred by the provider through a
the appropriate region on the accounts of the beneficiaries
in the case of the provider States the total amount of subsidies or refundable
financial assistance transferred by the provider through a
the appropriate region on the accounts of recipients minus the return made during
year on the expense account provider
column 2a
to be completed if the recipients have made a return to subsidies or repayable financial
the bailout, or part of it already in the course of the year, which is carried out
the financial settlement, the region's current account; the column is only
informative, therefore it is not included in the calculation of column 4
column 2b
to be completed if the County has transferred all or part of the amount of the return from the municipalities of
your current account provider already on the expense account during the year;
the column is for informational use only, is therefore not included in the
calculation of column 4
column 2 c
to be completed if the County has transferred all or part of the amount of the return from the municipalities of
your current account on the receipt account providers already in the course of the year
column 3
lists the amount of funds actually used the recipients of grace
subsidies or repayable financial assistance to 31. 12.2.
column 4
lists the prescribed amount of return grants or repayable financial assistance
When a financial settlement
in the case of region 4 = 1-2b-2 c-3
in the case of a provider with 4 = 1-2 c-3
Note
The impact of return returnable financial assistance when a financial settlement to
rescheduling is addressed in section 2 (2). 11 of the Decree.
7) guidelines for the processing of the table according to the model in annex No 9-Financial
the settlement grants provided from the National Fund and the column)
individual programme means the name of a program co-financed by
the budget of the European Union and from the resources of the financial mechanisms; in the case of
that project is not included under the program, a separate project
co-financed by the European Union budget and the resources of the financial
the mechanisms of
column (b))
to be filled in only in the case that this is a program of funding; It is reported
the number of the programme within the meaning of section 12 of the financial rules, as a summary of the actions
(projects) in the framework of this programme implemented
column 1
shows the total volume of funding transferred from the National Fund for the account of
beneficiary for the entire duration of the project, saying that the amount is reduced by the
return to the account of the National Fund, made during the duration of the project
column 2
It is reported the total volume of funds actually used by the recipient of the
subsidy from the National Fund. 12. the year in which the project was
completed
column 3
It is reported the amount of subsidy in the prescribed return financial settlement on account
The National Fund
8) guidelines for the processing of the table according to the model in annex No 10-Financial
the settlement of funds provided by the recipients to address flood damage
1 means the chapter administrator
4 means the region through which the subsidy was granted
column a)
individual subsidy programme means the purpose laid down in the decision,
event. in the agreement or contract for the provision of subsidies
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the programme within the meaning of section 12 of the budget
the rules as a summary of actions (projects) in the framework of this programme,
the realized
column (c))
to be filled in only in the case of subsidies provided by the public budgets of the territorial level
column (d))
fill in the reference number of the provider for the subsidies granted from
the chapter General cash management or from State financial assets
column 1 is the total volume of subsidies, which have been converted
the provider to the recipient's account by the appropriate County, or
a recipient that is region or the city of Prague, for the entire period of
use the options provided on the resources provided for the purpose of that
the amount is reduced by the return on the expense account or provider at the current
account of the region in the course of use
column 2
shows the total volume of funds actually used for the intended purpose
for the entire period of use
column 3
It is reported the amount of subsidy in the prescribed return financial settlement
9) guidelines for the processing of the table according to the model in annex No 11-Financial
settlement funds reserve fund organizational components of the State
1 means the chapter administrator
column a)
individual programme means the name of a program co-financed by
the budget of the European Union and from the resources of the financial mechanisms; in the case of
that project is not included under the program, a separate project
co-financed by the European Union budget and the resources of the financial
the mechanisms of
column (b))
to be filled in only in the case that it is a subsidy under the programme
financing; shows the number of the programme within the meaning of section 12 of the budget
the rules, as the summary of actions (projects) in the framework of this programme,
the realized
column 1
shows the balance of the funds that were transferred to the reserve fund
pursuant to section 48, paragraph. 6 the budgetary rules of 31. 12. the year in which it was
program or project completed
10) instructions for table processing according to the model in annex No. 12-
Recapitulation returns
1 means the chapter administrator
column a)
provides data for the individual groups of beneficiaries in accordance with § 4, paragraph 4. 4
the Ordinance, which are supplemented by data for the reserve fund organization
folder of the State pursuant to section 3 (3). 4 of the Decree, and on information on the resources
provided by the recipients to address flood damages in accordance with § 3 (1). 3
the Decree
column 1)
lists the prescribed amount of return that results from each of the annexes in the
broken down by groups of recipients
column 2)
shows the amount of the recoverable returns to the revenue account in the breakdown by group
recipients of the
column 3)
shows the amount of the recoverable returns to the accounts of State financial assets in
broken down by groups of recipients
column 4)
shows the amount of the recoverable returns to the account of the National Fund, broken down by
groups of recipients
column 5)
lists the sum recoverable returns to the appropriate accounts for the financial
settlement broken down by groups of recipients
column 6)
shows the difference between the law and actual means of Tacitus
in total, broken down by the categories of beneficiaries; a numerical discrepancy is to be
justified pursuant to section 5 of the Decree
11) guidelines for processing according to the model in annex table no. 13-
Recap of the subsidies provided by the ex-post resources of the Czech Republic
1 means the chapter administrator
column a)
provides data for the individual groups of beneficiaries in accordance with § 4, paragraph 4. 4
the Decree
column 1)
the amount of the subsidy is to be given ex post in the breakdown by recipient;
It does not include subsidies provided by ex post only in part (section 3, paragraph 5 of the Decree)
Annex 15
For information about valid account numbers of the Ministry of finance
Return to the State of the budget chapter General cash management/
are sent to the revenue account no.:
772-5921001/0710 VS 2221 for TERRITORIAL SELF-GOVERNING UNITS (regions)
772-5921001/0710 VS ÚO 222,975 for administrator (chapters)
Return the specified for chapter Operation of State financial assets
are sent to the relevant accounts below State financial assets
No.:
1978-21227001/0710 Account for payment of restitution and other special prostředkyMZe (Ministry of agriculture);
1978-23820001/0710 special purpose funds (for the region);
1978-23425001/0710 Nuclear account (for ČEZ, SÚRAO and CV Řež);
1978-17623001/0710 Resources on removal of consequences of the floods (Ministry);
1978-23329001/0710 Resources of small privatization on the expenditure of the extinction of liens on property restituovaném (MK).
Return the specified for the National Fund
are sent to the National Fund account no. 6001125021/0710.
Annex 16
List of time limits for the various bodies of the financial settlement
