581/2004 Sb.
The DECREE
of 18 July 2003. November 2004,
amending Decree No. 419/2001 Coll., on the scope, structure and
dates of the data supplied for the elaboration of the draft State
the final account and about the scope and terms of the Assembly draft final
the accounts of the chapters of the State budget
The Ministry of Finance shall determine in accordance with section 30, paragraph. 2 and 4 of law No. 218/2000
Coll. on budgetary rules and amending certain related laws
(budget rules), as amended by Act No. 320/2002 Coll. and Act No.
482/2004 Coll.:
Article. (I)
Decree No. 419/2001 Coll., on the scope, structure and terms of data
presented for the elaboration of the draft State final account and
the scope and terms of the Assembly proposals final chapters of the national accounts
the budget shall be amended as follows:
1. In section 2 (2). 1 the words "past budget" shall be replaced by the word
"the last".
2. In section 2, the following paragraph 4, including the footnote No. 2
added:
"(4) the administrator of the chapters, local government units and State funds
shall submit the information necessary for drawing up the draft emergency State
the final account ^ 2) in the scope, structure and deadlines set out in
Annex No. 4.
2) section 31 and 32 of the Act No. 218/2000 SB.. ".
3. Appendix 1:
"The annex No. 1 to the Decree No. 419/2001 Sb.
The scope and terms of the Assembly's proposals the final chapters of the national accounts
the budget and the scope, structure and terms of data administrators
chapters for the elaboration of the draft State final account
Part the first
The range of proposals the closing accounts of the chapters of the State budget
Title I Of The
The supporting documents for the Assembly's proposals, the final accounts of the chapters
1. the Draft final accounts shall be concluded between the administrator of the chapters of the budget
management last year. Proposals for the final chapters contain accounts
formal budgetary revenue and expenditure the national central authority (the authority)
and it organizational components of the State-controlled data on contributions and
subsidies to allowance organizations and subsidized insurance organizations
on the financial base of investment subsidies and transfers to non-governmental and
similar organizations, on subsidies and loans (returnable financial
business assistance) and other bodies, regions and municipalities and the
expenditure on research and development support. ^ 3) in the assessment of the results
financial management and are used at
off-balance sheet accounts. ^ 4)
2. The basis for the Assembly's proposals, the final chapters are annual accounts
accounting and financial statements organizational components of the State and subsidised
organizations, presented by the administrators of the chapters within the financial statements
processed in the current budgetary methodology songs. ^ 5) Term of submission
flawless and complete accounting and financial statements, including the comments
and data statements in electronic form is determined by special legal
Regulation ^ 6) as binding for all of the chapters, without exception. Presented to the
are musician's violin in Chapter approved and signed by the statutory representative.
3. The administrator shall process the chapter "overview of account balances of internal
organizational units, organizational components of the State pension is
backup ", including putting the numbers of accounts with financial institutions, which have been
kept, to 31. March, 30. June, 30. September and 31 December 2001. December
the evaluated year (table 10).
Title II
Proposals for the final accounts of the chapters
Proposals for the final chapters contain accounts
and the accompanying message);
(b) the number and report the product) of the annex.
Part 1
The accompanying report (presented to the Parliament of the Czech Republic)
The accompanying report is based on data of the accounting and financial statements
organisational components State and subsidized organizations. Contains material
comment to Chapter activities in the course of the year, evaluation of the investigational
implementation of the budget after all the changes, the assessment of the efficiency, effectiveness
and efficient use of resources expended to carry out the tasks laid down in
for the year being evaluated.
In the accompanying report shall state all of the serious facts
characterizing the formation, progression, and withdrawing funds in
the assessment year. The basis for the report of the results of the annual
financial management chapter administrators (central authorities, offices) and
results driven by organizational components of the State
contributory organizations and business entities.
The results of financial management shall evaluate the administrator chapter in comparison
with the results for the year preceding, for deepening the explanatory power
even in longer time series of at least five years. The results achieved with the
assessed in relation to the tasks laid down in the medium-term security
views. Performs the analysis of uniformity of drawing expenditure together with the
fluctuations in each quarter of the year (especially in common and for the capital
expenditure of the budget). In this context, evaluate the impact of the adjustments
the budget in terms of deadlines for their implementation. The actual implementation of the national
the budget shall be assessed in relation to the budget, comprising all
the budgetary measures carried out in 31. December evaluated year.
In a separate passage to indicate the results of internal and external controls
made in the chapter in the year and focused on the management of
the resources of the State budget, the measures taken to eliminate the
defects and evaluation of their performance. Attention should be paid to the inspection
the findings of the Supreme Audit Office.
The content and scope of the accompanying message corresponds to the specific conditions of
the individual chapters, the chapters on assessment administrators:
1. The substantive evaluation of the fulfilment of the priorities set by the State budget
the Government for the year being evaluated.
2. Commenting on the performance of specific indicators of the budget chapters
laid down by the law on the State budget for the year in which the administrator
the chapter considers serious. Performance shall be assessed in relation to the carried out
the budgetary measures. It is also the involvement of extra-budgetary commented
sources and resources resulting from the economic activity.
3. An overview of the programmes included in the information system of financing
reproduction (ISPROFIN), the basic characteristics of each
program (quick filling, the total execution time, the total amount of
the budgeted resources for the implementation of the programme).
4. Commenting on the budget measures carried out in the course of the year, their
quantification according to individual areas of management (current and capital
the expenditure of the organizational components of the State transfer to allowance organizations
subsidies to businesses, regions and municipalities transfers) with the indication of the
the reasons that led to the modification of the budget.
5. Evaluation of the revenue chapter during their creation and effectiveness
the measure, which was implemented for their support. Assesses, in particular
non-tax revenue and capital and subsidies received broken down by
the budget of the song, stating the specific kind of filling these income and
justification the derogation from the actual implementation of the budget. Subsidies received are
broken down into non-investment and investment. In a further breakdown of these two
the grouping of items shall be podseskupení non-capital/investment
subsidies received from public budgets of the Central and territorial level and
non-investment/investment subsidies received from abroad; resources from the
the budget of the European Union total is broken down by individual sources
(structural funds, cohesion fund, the pre-accession instrument-Phare,
ISPA, SAPARD, etc.). Commented are transfers from own funds to
income chapter. It is reported the substantive purpose of their involvement in the budget revenue
and their use.
6. Quantifying and commenting on tax and non-tax revenue, recruited into the
the State budget and reported in the chapter General cash administration
conducted by the administrator of the chapter and the branches of the State-controlled
in a separate register ^ 7) on fees in the management of administrative, judicial
fees and fines. The subject of enumerations and commentary is a prescription,
collection, overpayments and arrears.
7. the evaluation of the performance of indicators in the social field in the
the past year and their evolution in the scope of the statutory remit
(assesses the administrators of chapters, the Ministry of labour and Social Affairs,
The Ministry of Defense, Ministry of Interior, Ministry of Justice and
The Ministry of Finance). Separately, evaluates the fulfilment of the objectives set out
in the reform of public finances and expenditure in the social field.
It is further noted
and the Ministry of labour) at the chapter and Social Affairs overview of the income from the
social security and a contribution to State policy
employment in the collection of premiums, penalties, fines, and
surcharges levied premiums according to the relevant statutory provisions. 8)
Distribution of income is the income from insurance premiums to the pension
insurance, sickness insurance and contribution to State policy
employment, including a breakdown on their own insurance premiums and other ingredients.
At the same time, divide the total income from insurance premiums, according to customer groups
i.e.. the volume of payments for the employee in the employee and
the employer and the volume of payments for self-employed persons,
data on the average monthly amount of the insurance premium for each group of people.
Indicate the additional information necessary for the assessment of the selection of premium (for example.
the number of organizations, from which collected premiums, including the number of
employees, etc.). In addition to the compulsory insurance premiums as an overview of the
income from voluntary insurance premiums in health insurance from
self-employed persons and the pension insurance premiums.
In detail, it is narrated by the status, structure and evolution of the arrears of the year
premiums, penalties and fines, the reasons for their increase, the amount of depreciation
claims on the insurance. Indicate the measures taken in the year
to reduce the growth of arrears and assessed the contribution of these measures.
Justified is the time offset when converting premiums to the pension
insurance on the relevant account;
(b) the Ministry of labour) at the chapter and Social Affairs overview of expenditure
on social benefits in terms of pensions, sickness insurance,
State social support benefits, other benefits and expenditure on passive
employment policy. Expenditure on sickness insurance benefits
State social aid and "other benefits" is broken down by
each paid benefits and shall be shown in the longer time series. Further
to evaluate spending on active employment policy, to protect the
workers at the employer's insolvency, and expenditure on
employment of disabled citizens, according to a special legal
prescription. ^ 9) within the active employment policy are commented
individual spending (e.g. expenditure on retraining, public utility
work to support the employment of citizens with altered working ability,
etc. and expenditure on investment incentives). The quantification of expenditure
United with a selection of premiums to the pension insurance and payment
pensions (hereinafter referred to as "the administrative expenses of the pension insurance") 31.
December of the year and the amount of the advance to be evaluated is the Czech Post Office on payment of pensions
at the beginning of the following year;
(c) the Ministry of defence for the chapters), Ministry of the Interior, the Ministry of
of Justice and the Ministry of finance breakdown of revenue from premiums on
social security and the contribution to the State employment policy, and
payments for the employee and the employer. Revenues are commented upon in the
the range of legal competence to manage their selection. Expenditure on social
doses are expressed in similar as with the chapter of the Ministry of labour
and Social Affairs, with the understanding that the item "other benefits" are broken down into
individual benefits paid from the law of budgets of those chapters;
(d) the Ministry of labour for the chapters) and Social Affairs, the Ministry of defence,
The Ministry of the Interior and the Ministry of Justice (in text or
tabular form) the number of pensions paid to the 31. December of the investigational
year total and the number of pensions paid under each species,
i.e.. old-age pensions, invalidity (in full and partial),
widows ', orphans ' and're talking widow (total). In addition, indicate the number of newly
granted pensions, the newly granted early retirement; If
occurred in the current year to increase income, expenditure, shall also
where appropriate, the average monthly expenditure engendered by this increase. For the chapter
The Ministry of labour and Social Affairs shall indicate the average amount of the full
old-age pension to 31.12. the evaluated year;
(e)) for chapters, the Ministry of industry and trade, Ministry of transport,
where appropriate, for the other chapters running with these means, above
social contributions of employees in connection with the restructuring of the
some sectors under special laws or other legislation
(eg. the law No 154/2002 Coll., on the transitional financing of certain
social health benefits for miners, the Government Regulation No 287/2001 Coll., on the
contribution related to the restructuring and the decline of the coal
mining, Government Regulation No. 181/2002 Coll., on the contribution related to the
the restructuring of the steel industry, regulation of the Government No. 322/2002 Sb.
laying down the conditions and the way of the granting of the above contribution to solutions
the social consequences of the transformation of Czech railways, State Organization).
8. evaluation of the drawdown of the funds spent on the common
programmes or projects co-financed by the European Union budget and
provided for binding indicators of the State budget for the year being evaluated. In
this sense is served, detailed information about the financial
resources
and the national co-financing share) from the State budget and the share of
the opacity of the funds from the EU budget. Namely, using resources
on the funding of specific programmes or projects broken down by
the individual resources (each of the structural funds, the Cohesion Fund,
etc.);
(b)) under the Transitional measures-Transition Facility;
(c)) realized in the framework of the pre-accession instruments Phare, ISPA and SAPARD
(individually and in total) broken down by sources (EU, State budget,
the other).
Lists are always pumping funds in the year in comparison with the
the previous year, including the assessment of the State of implementation of and compliance with the
the substantive objectives the programme or project.
It serves also for information about the financial security of the programmes/projects in the
broken down by individual sources.
Is pumping funds in the Czech Republic and the European communities
the community used during the year through
Community programmes, multi-country programmes and within the scope of the
community agencies that have in their responsibility, including the assessment of the condition
implementation and performance of substantive objectives the involvement of the Czech Republic
the scope of the community and the multinational programs and community
agencies.
Chapter Manager Ministry of agriculture assesses the financial
funding for the implementation of the common agricultural policy in the
funds provided from the EU budget (direct payments, Horizontal
the rural development plan, etc.) and on the funds provided from the State
the budget.
Chapter administrator, commenting on the use of funds, the Ministry of the Interior
The European Refugee Fund.
9. An analysis of the employment and payroll funds disbursement in the budget
sphere in the distribution folders and on the Organization of the State contribution
the Organization, which are financed from the State budget and in which
the remuneration of the special law govern. ^ 10)
For the business of the State shall be approved and the modified binding
the volumes of funds for salaries and other payments for the work carried out and the number of
employees in relation to the approved budget and the budget after the changes. For
contributory organizations are given in the column "budget"
of broken down by the Ministry of finance under the bill approved
the budget. In the column "budget after the changes" shows the wage limit
the cost of including the modifications approved by the Ministry of finance and other information
(i.e., resources for salaries, other personnel expenses and number of employees)
After the changes, as appropriate, the founder. Enabled cannot be exceeded
show the change in the volume or as a binding limit, but must be
indicate in the comments.
In a separate passage of the Dar to draft final account
performs a detailed analysis and assessment of the number of employees, drawing
funds for salaries and other payments for work performed (for
contribution organisations drawing other personal costs), including the
justification for exceeding the Government mandatorily laid down the volumes of
funds for salaries and other payments for work performed or limits
wage costs and number of employees. State administration of the evaluation
carried out by organisational units of the State (groups of constituents
of the same kind). In the analysis, even in the case of compliance with the binding of volumes
funds for salaries and other payments for work performed or limits
wage costs, says any aid to research and development by
section 10 of Act No. 130/2002 Coll. on remuneration and other off-budget Fund
resources (organizational components of the State under section 45 and the contribution
organizations referred to in section 53, except other activities pursuant to section 63 of Act No.
218/2000 Coll., as amended).
10. the assessment of economy, efficiency and effectiveness of the spending
expenditure chapter. In the area of management of organisational units of the State is
Comment focused on the evaluation and comparison of the cost of the State
funded organizations (e.g., cost per employee),
the effectiveness of their activities (effect on unit costs of progress) and
the total contribution of each of the actions and programmes financed by the
the Government. The evaluation shall be carried out in relation to the indicators that were
the basis for the draft budget for the year concerned, especially on the set
expenditure programmes, and performs in longer time series.
11. the evaluation and development of the financial base of transfers provided by the
allowance and similar organisations in the distribution of the non-investment
contributions contribution organisations established, subsidies to universities and
total posts the other allowance organizations. It is reported
material usage and the comparison of these expenses in the longer time series.
It is narrated by result contribution organisations (profit,
the loss), the causes of the loss, compared to previous years, and proposals for
solution loss. Contributory organizations pursuant to section 34
Decree No 505/2002 Coll., as amended, in the
year reduced the investment fund or pool of assets is a reproduction
narrated by the extent of the reduction and the reasons why it was not possible to ensure
cover the financial resources of the funds.
12. Drawing and the development of the financial base of transfers provided by the non-profit and
similar organizations (item 522 and 524 podseskupení budget
the song) in the breakdown of the funds provided by the civic association,
churches and religious communities, in spite of organizations and
other non-profit organizations (with indication of the substantive objectives, on which
the funds were provided). The repayment and also comment on the investment
transfers to these organizations.
13. evaluation of subsidies and returnable financial assistance or loans,
from the budgets of individual chapters of the State budget released
during the evaluated year to budgets of territorial self-governing units.
This is about the transfers, which were provided to the regions and the capital
Prague directly from the budgets of the chapters, or communities through the regions, in
which is the relevant commune. ^ 11) the assessment shall be carried out according to the
for each grant, for which special-purpose funds
provided.
14. Commenting on the financial base transfers business entities
(podseskupení 521 and 523 items of the budget of the song). The guest drawing
shall be carried out according to individual titles that are included in the budget for the evaluated
year, together with the development of and relation to the total current expenditure chapter.
Cite specific ways and purposes utilisation of resources.
Lower (higher) pumping is properly justified, in particular in relation to the
meet the substantive objectives, for which the funds were provided. Similarly,
State data on the financial base of borrowed funds made available by
business entities.
15. the assessment of the overall drawing on the financing of expenditure assigned designated
programs (analysis of capital and current expenditure related to
funding programs in the Division of the expenses system-specified investment
and non-capital expenditure is considered individually, and borrowed funds)
relation to the material the intentions of investment development.
Furthermore, according to the individual programs lists the amount drawn in
the assessment year, the intended use and expected next steps implementation
the program (full stop, the development program, attenuation
the program).
The analysis shall be carried out according to individual types of organisations and bodies
(organizational folder State contributory organizations, civic associations,
business and other bodies, regions and municipalities) with a listing of all resources
funding (grants, loans, funds Reserve Fund, etc.); separately,
to assess the use of funds from loans taken out by the Czech Republic.
It also performs the comparison the amount of funds drawn from the State
budget for the longer time series. It is analysed the performance of substantive objectives in
investment construction, in particular, compliance with the deadlines laid down construction,
raising the cost of constructions, development of cultural influence on indicators
the efficiency of the buildings and the overall management of the organization. Separately, the
State expenditure on significant actions financed from the State budget and on
the organic nature of the investment.
Chapter administrator, Ministry for local development, commenting on the drawing
funds for the promotion of housing and their comparison with previous
years and carried out an overall assessment of developments in this area, including
funds granted from the State housing development fund.
16. The status of outstanding loans and returnable financial assistance
provided from the budget chapter 1. January of the year of the investigational new
provided by the returnable financial assistance and paid loans and
returnable financial assistance during the year, other effects of decreasing
the amount of receivables (e.g. change the subsidy, the abandonment of recovery,
bonuses, etc.) and the final State loans and returnable financial
assistance to 31. December evaluated year. Is commented compliance
payment discipline, i.e.. respect of the payment schedule, including the amount of the
payments in arrears, the postponement of payments and the method of recovery of bad
the claims.
17. Quantifying and commenting on expenditure on research and development
provided under special legislation. ^ 12) Shows the amount of the
actually incurred by the funds in comparison with the assumptions of the budget and with
the funds incurred in previous years.
For the purpose of the expenditure of the State budget, the evaluation will focus on the formal
According to the results of individual programmes. Evaluate the results
programmes during their implementation, with a focus on the ultimate benefits
and effectiveness in relation to the objectives of the programme.
For institutional expenditure of the State budget, the evaluation will focus on the
results of research projects continuously throughout the period of their
realization and on the ultimate benefits and effectiveness in relation to the objectives set.
18. Quantifying and commenting on transfers of unspent budget
funds to the reserve fund in accordance with the relevant statutory
provisions. ^ 13) shall indicate separately the converted funds intended for
financing of the programmes and the resources allocated to programmes or projects
part-financed by the European Union budget. Commented are the main
the reasons for this budgeted expenditure in the year, and the use of
the funds transferred to the reserve fund in previous years.
19. the evaluation of the use of resources made available for the removal of consequences of
natural disasters (such as floods). The evaluation is performed according to
individual functional titles and the recipients and distribution on the recoverable
and non-repayable, investment and non-investment funds provided and the
the special title actually depleted business and others
agencies, branches of the State and příspěvkovými organisations.
Commented are funds provided by regions and municipalities. Shows the amount of the
received foreign assistance funds to liquidate these
damage, especially the funds from the budget of the European Union and from the European
Investment Bank.
20. The evaluation of the use of funds intended to finance solutions
the consequences of the Kosovo crisis ^ 14) in the allocation provided for by resolutions of the Government, which
the use of these funds further clarified. Chapter administrator, Ministry of
In addition, the trade and industry shows the volume of resources spent on
promote the participation of Czech entrepreneurs to economic projects
the stabilization and rebuilding of southeastern Europe. At the same time expressed in brief
the characteristics of the projects, on which the aid is granted.
21. Commenting on the drawdown of funds granted to the necessary expenditure
caused by the demise of easements on the property váznoucích
^ 15) eligible persons (comment on chapters Manager, Ministry of education,
Youth and sports, Ministry of culture and the Ministry of
health care).
22. list, respectively. list and evaluation resources
transferred from the budget in favor of other chapters in support of
cultural activities and resources transferred in the context of programmes for the reconstruction,
the conservation and protection of monuments; in a similar way to evaluate
drawing on the resources provided by the above purposes other
legal and natural persons (chapter Manager Ministry of
culture). Reports shall be drawn up in the breakdown on individual programs
the programmes are assessed comprehensively in the breakdown by heading of the owners in the
the distribution of the non-investment and investment resources.
23. the evaluation of the use of the funds provided to the assigned
the State budget for the national programs. This is for example. about
Drug policy program, a Program of social prevention and prevention
crime, the Program of support for the integration of members of Roma projects
community, national health programs or programs in the area of
culture and education. And the funds shall be expended on any
other programs of national importance. Evaluation is focused on the specific
forms of utilisation of resources and their effectiveness in relation to the
the performance of the tasks arising from the individual programs. This is done
comparison of benefit in longer time series.
24. the evaluation of the use of the funds of the State budget on foreign
development assistance.
25. The quantification and evaluation provided by and adopted by the financial
resources on foreign activities (e.g. support, participation in
programmes of international institutions).
26. the expenditure on foreign missions and the appreciation of their
contribution to the activities of the Organization (for chapter and administrator especially in directly
driven organizational components of the State and subsidised organisations). To date, the
31 December of the year is evaluated put the final balances of accounts
led by the banks, which have been through payment cards
carried out with foreign labour-related expenditure.
27. Reports of all the advance payments made by the administrator of the chapter and
controlled by branches of the State and příspěvkovými organisations
on the supply and the work of the investment and non-investment character, which
in the year have not been implemented, including the justification for these payments.
28. Introduction and commenting (carried out by the administrators of the chapters Ministry of labour
and Social Affairs, the Ministry of Defense, Ministry of Interior and
The Ministry of Justice)
and expenses associated with payment) compensation payment of compensation to persons and according to the
applicable law or Government Regulation (e.g. Act No. 119/1990 Coll., on
judicial rehabilitation, as amended, law No. 217/1994
Coll. on the provision of a lump sum of money to some victims of the Nazi
persecution, as amended, law No 39/2000 Coll., on the
the provision of a lump sum of money to members of the Czechoslovak
foreign armies and allied armies in the years 1939 to 1945, as amended by
amended, law No 261/2001 Coll. on the provision of disposable
amounts of money to the participants of the national struggle for liberation, political
prisoners and persons from racial or religious reasons concentrated in
military camps and on the amendment of law No 39/2000 Coll., on the
the provision of a lump sum of money to members of the Czechoslovak
foreign armies and allied armies in the years 1939 to 1945, Act No.
172/2002 Coll. on compensation of persons into or extracted from there to camps of the USSR,
that the USSR set up in other States, regulation of the Government No. 102/2002 Coll., on
payment of one-time financial compensation to alleviate some of the grievances
caused by persons entered by the Communist regime to military camps
forced labour).
In addition to the paid amounts, gives an overview of the number of applications for
compensation, determined and refused the requests, and the number of paid
compensation;
b) funds provided by insurance companies to pay the contracting commercial
damages arising from accidents at work and occupational diseases (in the case of chapter
The Ministry of labour and Social Affairs);
(c) the list of accounts and balances) on accounts of the district branches of the Czech administration
social security in the Czech National Bank (for the chapter Ministry
labour and Social Affairs).
29. The analysis of the use of financial resources to cover the costs associated with the
preparation and activities of contingents of the army of the Czech Republic in foreign
peacekeeping operations, rescue and humanitarian events abroad,
in accordance with the relevant resolutions of the Government (Ministry of the chapter administrator
Defense).
30. the processing of individual passages, analysing the way and progress
the financing and management of representative offices in the reviewed year
(performed by the administrator chapter of the Ministry of Foreign Affairs); specifically, it is
narrated by way of management of representative offices in the last
quarter of the investigational and the previous year.
31. Information on free transfers of assets, IE. on its acquisition and
disposal. This is for example. for transfers to the Church, or non-profit organization
business entities in the form of restitution in kind, donations or even
assets acquired after people without heirs, as well as on transfers of assets from
the central authority of territorial self-governing units and set up
the organization. Similarly, commented the financial transfers
assets (participation, bonds, receivables). Do not include mutual conversions
between branches of the State.
32. the total volume of information and the management of centralised
funds from the liquidation of State enterprises.
33. An overview of all the interests of the State (chapter)
domestic companies, including those that focus on the
mediation of various forms of financial support (eg. Export,
guarantee and insurance company, Czech Export Bank, Supporting and
the guarantee fund, the agrarian and forestry Českomoravská záruční a rozvojová
the Bank). This is the actual shareholding based on possession of shares,
respectively. serve the leaves, does not exercise the shareholder's rights, to which the
Chapter entrusted to other institutions. Of changes in equity holdings
the chapter, which occur during the year, the chapter shall inform the administrator
The Ministry of finance.
34. Income and expenditure Chapter General cash Administration (assessed by the administrator
the chapter General cash Administration). Is achieved, inter alia, annotated
the amount of the received compensation payments from the budget of the European Union on the basis of the
agreement on the accession of the CZECH REPUBLIC to the European Union and the amount of the expenditure related to the
dispersal of the own resources of the EU budget in Chapter General cash
Administration (in comparison with the previous years). Information shall also
governmental budgetary provisions and other significant reserves
included in the State budget (reserve for crisis management and
the Elimination of their consequences, provision for extraordinary expenditure on
integrated rescue system, etc.).
35. the evaluation of the operation of the State chapter of the financial assets (assesses the
Chapter Operations Manager of State financial assets) with quantifying
opening deposit accounts government financial assets and
their changes and transactions (revenue and expenditure) in the course of the year, and
the final State.
36. The status of the public debt at the beginning and at the end of the year (evaluated assesses
Chapter administrator, State debt) in the breakdown of internal and external national debt
and commenting on changes to the State of the national debt in the year, and his
the final amount. Expenditure are analysed in detail in the chapter.
37. The elaboration of a separate annex draft final account, containing
organizational chart of chapter 31. December of the year with the investigational
the expression of the competency between the administrator of the chapter layout and
established branches of the State and příspěvkovými organisations.
The proposal on the financial settlement relations organizational components of the State
contributory organizations and beneficiaries of the subsidies, the State budget for
rated year, drawn up and presented by the Ministry of finance
special prescription ^ 16) into the accounting and the financial statements at 31 December 2004.
December of the year not evaluated. The results of the settlement of relations with
State budget are the court case the following year.
Part 2
The number of the report and the table of annex
The number of the report and the tables that are included in the draft final accounts
chapters, process manager, chapters in the following range:
Report No. 1 budget revenue administrators and established chapters
organizational components of the State according to the type of sorting items (Fin 2-04)
Report No. 2 budget expenditure chapters and administrators established by them
organizational components of the State according to the type of sorting items and sections
the functional classification and appropriations of funding (Fin 2-04)
Report No 3 balance sheet-summary for organizational folder State
Report No. 4 balance sheet-summary for contributory organization
Report No. 5 of the profit and loss statement-summary of economic activity
organizational components of the State
Report No. 6 of the profit and loss statement-summary for contributory organization
Report No. 7 of Annex-a summary for the organizational folder State
Report No. 8 Annex-Summary of contributory organization
Table 1 the balance of revenue and expenditure of the State budget in
the breakdown of the budget tracks
Table 2 Implementation of mandatory indicators of the State budget
Table 3 analysis of employment and payroll funds disbursement
Table 4 Summary of expenditures of the State budget to support research and
the development of
Table 5 expenditure Overview organizational components of the State and contributions
allowance organizations, grants and loans (returnable financial
the bailouts) regions and municipalities, the business and other entities from the budget
Chapter
Table 6 Summary of special purpose grants and loans (returnable financial
the bailouts) regions and municipalities
Table 7 the expenditure earmarked for financing programs, reproduction
assets held in ISPROFIN
Table 8 Summary of transfers of funds of the State budget to
the reserve fund, and their use
Table of the draft final account of the chapter shall be processed following the
the accounting and the financial statements of the year under review (in Excel, in thousands
CZK to two decimal places), table no. 1 to 8 according to the patterns in table
part of this annex. 504U report "achieving the State indicators
the budget of "the year under review, after the processing of the data from a data file
chapters of the Ministry of finance passed to the administrators of the chapter to check
reported data on the approved budget, the budget after the changes and
fact, to 31. December evaluated year. The accuracy of the data confirms
Chapter Manager by passing the certified report 504U Ministry of finance.
In tables 1 and 2 of chapter management (Balance of income and expenditure and
The implementation of mandatory indicators) States "the approved budget in accordance with the
the law on the State budget of the Czech Republic for the year being evaluated. In the column
"after the amendments to the budget" budget after the projection of all
budgetary measures carried out during the year and evaluated
agreed with the Ministry of finance. In the column "fact"
State data, the corresponding statements of account balances denominated in Czech
the National Bank and the accounting and financial statements. Evaluation of the implementation of the budget
shall be carried out in relation to the budget after the changes. In table 1 "Balance
income and expenditure chapter of the year under review in the breakdown of the budget
the songs "lists and the fact of the previous year, and the index a2000x/200 x-1.
These tables will include the Ministry of finance in the structure of valid
the budget bill approved the composition and indicators of the State budget on the
rated year. After the transfer of the confirmed reports by the administrator 504U the chapters are
the basis for the drafting of the final account of the chapter.
Any overrun of the binding commitment on salaries and other
payment for the work performed and the number of employees broken down by breakdown
budget (the central authorities and the authorities of the State, the individual organizational folder
-public administration, defence, security, folder, customs and legal protection and
other organizational components of the State) and a binding limit exceeded
payroll costs at the subsidized organizations (for example, by drawing on the Fund
rewards, by drawing on other off-budget funds, other activities
permitted crossing, etc.) is justified in detail in the notes to the
Table No 3.
To table No 4 shall be a comment about drawing resources from the State
the budget for the support of research and development, including the resources of the reserve
the Fund.
Table 5 is a summary. On the separate sheets attached 5a to 5 h
the State expenditure on the removal of the damages caused by natural
disasters by the recipients of the funds. The same thing
also applies to table no. 6 and the attached sheets 6a to 6 h.
The data presented in table 7 of the chapter with the manager approves
the Department of the Ministry of finance.
Table No. 8 is submitted detailed comments to the effected transfers
nedočerpané part of the budget expenditure, in relation to the purpose to which you can
the resources in the following periods apply.
Part the second
The dates for the submission of data necessary for the elaboration of the draft State
the final account and the terms of the final assembly and submission of proposals
the accounts of the chapters
1) For the elaboration of the draft State of the final account of the Czech Republic,
submitted for approval to the Chamber of Deputies, is for each
budget chapter processed quick but precise "Evaluation
the report, which presents the activities of the chapter and provides an overall view of
on the course of the management of its own central authority (the authority) and
organizational components of the State-controlled and subsidized organizations in
the assessment year, focusing on the characteristics and the specificity of the solution
substantive problem areas in the industry and the industry. When it is
processing is based on a chapter from the Manager of the Dar of the final account
Chapter with emphasis on the fulfilment of the tasks set for the year being evaluated.
The evaluation report is presented to the Ministry of finance as a basis for
the elaboration of the draft State of the final section of the kapitolní account.
The content of the evaluation report is a brief characterization of the scope of the
the relevant chapter, stating the main tasks solved in the year
and an overall assessment of the results achieved. In the message, is rated the impact of the
the adjustments made to the budget, event. control of expenditure shown is pumping
the involvement of extra-budgetary resources and means of economic activities in the
budget chapter.
Also examined is the kind of binding indicators set out
the law on the State budget of the Czech Republic for the year with a rated
by projecting the changes made on the basis of the relevant resolutions of the Government of
The Czech Republic and other budgetary measures carried out during the
of the year. Is evaluated the effectiveness of the use of budgetary resources
incurred in carrying out the tasks set out for the year and uniformity
their pumping during the year. The evaluation is performed by comparing the results
achieved in the revenue and expenditure of the budget in money with
the results for the previous year, or in years preceding. In the framework of the
Guest spending on salaries and other payments made to
the work and performance of the number of employees is carried out a detailed analysis and evaluation of the
for the authorities and the organisation of the public administration.
The report contains a factual assessment of the financial resources provided by the
organizational folders State allowance, non-profit and similar
organizations, businesses, regions and municipalities from the budget
the chapter on the removal of consequences of natural disasters.
2) Proposals of the final chapters of the State budget accounts (data accompanying report
together with the numeric reports and tables) are presented tied into
workbooks. Six copies bearing the official stamp of the čistopisů round
shall be signed by the Minister (the head of the central authority), 1 copy of sent
Chapter administrator, to the competent Committee of the Chamber of deputies of the Parliament, 3
copies of the Ministry of finance, one copy to the Supreme inspection
the Office and the Czech Statistical Office.
Chapter administrator, the security information service handles documents
the accounts of the sumárních statements in detail and in the relevant
classification and submit them to the Ministry of finance in a single copy.
In the draft of the final account, include reports that contain only
the aggregate financial statements. ^ 17) the workbook with the proposal for the final account
This chapter nor his clean copy may not contain classified information.
The report in the detailed breakdown, table annex and part of the Dar,
containing classified information within the meaning of these measures, be sent to the
the administrator chapter of the Committee for defence and security of the Chamber of Deputies
Parliament in the appropriate degree of confidentiality and, in a single copy
The Ministry of finance.
3) Suggestions the final accounts are to the Committee in the Chamber of Deputies
Parliament presented in the number and the date that is agreed upon with the
the Secretary of the Committee.
Proposals for the final accounts of the chapters discuss relevant committees
The Chamber of deputies of the Parliament before discussing the draft State
the final account of the Czech Republic Chamber of Deputies. The result of the
discussion is contained in the opinion of the Committee and reflected in the design of its
the resolution.
The materials processed by administrators of the chapters are the basis for drawing up the
the draft State final account of the Czech Republic, the present Government and the
The Chamber of deputies of the Parliament in mandatory terms.
Terms of submission:
Task/submission to, the term/:
and program manager shall input) data in the information system
The Ministry of Finance (ISPROFIN), containing the actual drawing of the expenditure on
the financing of the action programmes of the reproduction of the asset
Term: up to 5. February of the year following the end of the year to be evaluated is
(b)) the Ministry of finance submitted chapters Manager, two copies of
summaries of the accounting and financial statements for the period from January to December
the evaluated year including comments and "Annex to the notes to the statement of Fin
2-04 for "statements and data in electronic form
Deadline: no later than the last working day before 1. February the following
of the year
(c) in the case of submission of a flawless) data reports the Ministry of finance
the report prepared by the 504U "Implementation of mandatory indicators of the State budget"
and transmit them to the administrators of the chapters
Term: up to 4. February of the year following the end of the year to be evaluated is
(d) the administrator shall chapters agreed) and confirmed the report 504U
"The implementation of mandatory indicators of the State budget," the Ministry of finance in the
duplicate and processed take the balance of revenue and expenditure
breakdown of the budget in the budget chapter tracks
Term: up to 8. February of the year following the end of the year to be evaluated is
(e) the administrator shall submit the evaluation) chapters of the report on the financial management
and the concept of the draft chapters of the Dar of the final account of the chapter,
including tabular annexes, in five copies to the relevant sectoral
the Department of the Treasury Department to check the fulfilment of all the points in this
attachments and links to the table part of the draft final account. Evaluation
the report is in agreement with the relevant CIP sector the Department passed also in
electronic form as the basis for the processing of the accompanying report for the
a chapter in the draft State final account
Term: up to 20. February of the year following the end of the year to be evaluated is
(f) shall submit the proposal for chapter Administrators) of the final chapter in the account
the number of copies and in electronic form, the Ministry of finance,
The Supreme Control Office and the Czech Statistical Office
Term: up to 15. March of the year following the end of the year to be evaluated is
g) Administrators chapters shall "overview of account balances
internal organizational units of the organizational components of the State
managing backup ". Data shall be transmitted to the Ministry of finance in the
written and in electronic form
Term: up to 15. March of the year following the end of the year to be evaluated is
If the last day of the period referred to in the above program on
Saturday, Sunday, or a holiday recognized by the State, is the last day of the period
the previous working day before that date.
Part the third
The designs of the tables
Table 1 the balance of revenue and expenditure of the State budget in
the breakdown of the budget tracks
Table 2 Implementation of mandatory indicators of the State budget
Table 3 analysis of employment and payroll funds disbursement
Table 4 Summary of expenditures of the State budget to support research and
the development of
Table 5 expenditure Overview organizational components of the State and contributions
allowance organizations, grants and loans (returnable financial
the bailouts) regions and municipalities, the business and other entities from the budget
Chapter
Table 6 Summary of special purpose grants and loans (returnable financial
the bailouts) regions and municipalities
Table 7 the expenditure earmarked for financing programs, reproduction
assets held in ISPROFIN
Table 8 Summary of transfers of funds of the State budget to
the reserve fund, and their use
Table No. 9 of the annex to the notes to the statement of Fin 2-04 U
Table 10 Summary of account balances internal
units of the organizational components of the State performing the backup
3) Law No. 130/2002 SB., on research and development support from the public
resources and amending certain related laws (Act on the promotion of
research and development), as amended.
4) Decree No 505/2002 Coll., which implements certain provisions of
Act No. 563/1991 Coll., on accounting, as amended, for the
the business units are territorial self-governing units, příspěvkovými
organisations, State funds and organizational units, as amended by
amended.
5) Decree No 328/2002 Coll., on the budget structure, as amended
regulations.
6) Decree No. 16/2001 Coll., on the way, 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, as amended
rules, and the communication of this Decree, as published in the financial
the rapporteur.
7) Act No. 337/1992 Coll., on administration of taxes and fees, as amended
law, and Decree No 25/1994 Coll., on the form of the implementation of the tax and registration
on the transfer of taxes of their beneficiaries, in the wording of later regulations.
8) Law No. 589/1992 Coll., on social security and
contribution to the State employment policy, as amended
regulations.
9) Act No. 435/2004 Coll. on employment.
10) Act No. 143/1992 Coll., on salary and remuneration for stand-by duty in
the budget and certain other organisations and bodies, as amended by
amended, law no 236/1995 Coll., on salary and other
terms related to the performance of functions of the representatives of the State power and
some State authorities and judges, as amended, and on the
related provisions, Act No. 201/1997 Coll., on salary and some
other aspects of the prosecutors and amending and supplementing Act No.
143/1992 Coll., Act No. 218/2002 Coll., on the service of civil servants in the
the administrative offices and the remuneration of these staff, and other
employees in the administrative offices (business law), law No. 361/2003
Coll., on the service of members of security forces, in the text of the
amended.
11) section 19 of Act No. 218/2000 SB., as amended by Act No. 320/2002 Coll.
12) Law No. 130/2002 Coll., as amended.
13) section 47 of Act No. 218/2000 SB., as amended by Act No. 479/2003 Coll. and
Act No. 482/2004 Sb.
14) Act No. 165/1999 Coll., on the State bond program on
financing solutions to the consequences of the Kosovo crisis and amending law no 530/1990
Coll. on bonds, as amended, and Act No.
328/1998 Coll., on the issue of government bonds to cover the deficit of the State
the budget for the year 1997, as amended.
15) Law No 164/1998 Coll., Act No. 21/2000 Coll. and Act No 246/2000
Coll., amending Act No. 550/1990 Coll., on the scope of the authorities of the Czech
of the Republic in matters relating to transfers of State ownership to some of the things on the other
legal or natural persons, in wording of later regulations.
16) Decree No 551/2004 Coll., laying down the principles and terms
the financial settlement of the relations with the State budget, State financial
assets or the National Fund.
17) Decree No. 16/2001 Coll., as amended. "
4. Annex 2:
"Annex No. 2 to the Decree No. 419/2001 Sb.
The scope, structure and terms of data submitted by local authorities
units for the drawing up of the draft State final account
Part the first
The range of data
Annexed to the State of the final account of the Czech Republic consists of summary information
on the results of financial management of territorial self-governing units.
These data are also the contents of the final accounts of the local government
units, drawn up on the basis of special legislation. ^ 18)
The County shall submit all figures received credit, loans and
financial assistance and municipal bonds issued for the region, for the
individual municipalities and voluntary volumes of municipalities (hereinafter the municipality)-table
No 1a to 1 d. The capital city of Prague presents the figures for the
the capital city's total.
In tables 2a, 2b shall be provided by the financial base data
subsidies and investment transfers to municipalities from the budgets of the regions, in the tables
No 2 c, 2d data shall be provided by the financial base and investment
loans and returnable financial assistance to municipalities from the budgets of the regions
(this is only about the subsidies and investment transfers generated from their own
resources of the region, whose allocation is subject to the approval of the Municipal Board
of the region and which are not included in part IX. statement of Fin. 2-12 M). Region
presents data for municipalities in summarized form and broken down by
individual grants.
Financial settlement of territorial self-governing units, State budget
for a given year shall be drawn up and submitted in accordance with a special legislative
the rules relating to its implementation. The results of the settlement of relations with
State budget are the court case the following year. ^ 19)
Part the second
The evaluation report
The basis for the evaluation of the results of the management of local government
units are the annual and financial reports, submitted on the basis of
special legal regulation, ^ 20) States, as appropriate, on the off-balance sheet
accounts. The County, municipality and the capital city of Prague using data that are
collectively, summarized in the balance of revenue and expenditure.
Region and the capital city of Prague as the basis for drawing up the draft State
the final account for the area of territorial self-governing units shall be drawn up and
the assessment report shall be submitted.
The content of the evaluation report is brief but concise assessment of the financial
the management of the region and directly managed by the organisation during the year and
the comprehensive evaluation of the financial management of municipalities on the territory of the competent
region. The evaluation is performed by comparing the results obtained in terms of revenue and
the expenditure part of the budget of the County and the municipalities in the assessment of the results for
the previous year, or in years prior.
The report focuses on the implementation of the objectives of budgetary policy in the area of
territorial self-governing units, on the budgetary measures taken in
during the year and on the evaluation of the existing budgetary results.
Attention is focused also on the involvement of extra-budgetary resources (eg.
loans, funds of funds), their share in the overall results and
compare the above with the previous years.
In the report, it is analyzed the creation of own income and their decisive
items. Is a comparison of the dynamics of revenue the County and municipalities in the
in the past year, or with the preceding years.
In the context of the assessment of the subsidies granted from the State budget and from the
State funds, is narrated by, in particular, the scope and the structure of these
resources in comparison with previous years, and the particular way of their
the use of.
It also evaluates the use of funds transferred to municipalities from the budgets of the
individual chapters of the State budget or the budgets of the regions.
On the expenditure side, the evaluation is carried out separately for the normal and capital
expenditure. Comment in assessing spending focus in particular on drawing
funds from the State budget and from State funds or from other
extra-budgetary resources.
Part of the comment is the detailed information on the resources
provided by the local municipalities to address the consequences of natural
disasters, including the transfer of unspent resources by
the following. Similarly, commented on the drawing solution
other incidents.
Region and the capital city of Prague, any comment on the organizational and methodological
the changes that have affected the management of the evaluated year.
Analysis of the management of contributory organizations is carried out in sumářích by
individual sectors. It is reported the proportion of subsidized organizations
Managing in the year with a profit or loss of pension
the total number of subsidized organizations, including proposals for solutions
loss rates.
The County and the community comment on fluctuations in the financial management of territorial development
authorities in the course of the year, and deviations from the rated projects
the approved budget.
Part the third
Submission of documents to the State final account
All the elements for the elaboration of the State final account
be submitted within the deadlines set out in part four in print form and in
electronic form specifying the list of file names, the names and links
on the responsible staff and data processing. At the same time is confirmed
the accuracy of the data transmitted.
Region and the capital city of Prague presented their documents to the design of national
the final account on the Ministry of finance in one copy provided
round the official stamp.
The municipality shall submit the information necessary for drawing up the national final
account through the counties that summarize data for municipalities
on the territory of the region. The County shall submit the supporting documents for the community at
The Ministry of finance in one copy provided with a round stamp.
Part the fourth
Dates for the submission of data
Task/submission to, the term/:
The municipality shall submit the supporting documents for the edges of the own financial management and
management contribution organisations established by them
Term: up to 20. February of the year following the end of the year to be evaluated is
Region and the capital city of Prague shall be submitted to the Ministry of finance documents for
own financial management, management established by them
contributory organizations and municipalities in the management summary documents for
the elaboration of the draft State final account
Term: up to 6. March of the year following the end of the year to be evaluated is
Part the fifth
The designs of the tables
Table 1a summary of loans taken by the region and the hl. m. from Prague
the financial institutions
Table 1b summary of loans received from credit institutions, the municipalities
Table 1 c summary of municipal bonds issued by region and hl.
m. Prague
Table 1-d overview of municipal bonds issued by municipalities
Table 2a non-investment subsidies Granted to municipalities from the regional budget
Table 2b Granted investment transfers to municipalities from the regional budget
Table 2 c granted to non-investment loans and repayable financial
assistance to municipalities from the regional budget
Table 2d Granted investment loans and returnable financial assistance
municipalities of the County budget
18) section 17 of the Act No. 250/2000 Coll. on budgetary rules of territorial
budgets, in wording of later regulations.
19) Decree No 551/2004 Sb.
20) Decree No. 16/2001 Coll., as amended. "
5. Appendix 3:
"The annex No. 3 to Decree No. 419/2001 Sb.
The scope, structure and timing of the data supplied by State funds for
the elaboration of the draft State final account
Part the first
The scope and structure of the data
Annexed to the State of the final account of the Czech Republic make up the final accounts of the
1. the State agricultural intervention fund
2. The State Environmental Fund of the Czech Republic,
3. The State Fund for the fertilization of the soil,
4. The State Fund of culture of the Czech Republic,
5. The State Fund of the Czech Republic for support and development of Czech
cinema,
6. The State Housing Development Fund,
7. The State Fund of transport infrastructure.
The basis for the evaluation of the results of the management of State funds are the annual
accounting and financial statements, presented according to a special legal
21. ^ ^)
All State funds are classified into your final account table No 1
"An overview of the indicators of financial management of the State Fund" under review
the year, building on the indicators of the present financial statement Fin 2-04U.
The State's funds produce a brief evaluation of your own management
a report focusing on the characteristics of the Fund, its income and expenditure,
including the assessment of the implementation of the budget and the method of financing the deficit or
the use of the surplus of the financial management of the Fund, as well as the characteristics of the
financially property relationships (e.g. banking and other commitments and
Receivables, deposit funds with the bank, or the range and
ways of financial investing free cash resources, etc.).
The subsidies received mention from which financial resources are
provided. In received Bank loans to comment on their maturity and
the remuneration for their deposits with banks in addition to the remuneration and the manner of their
storage and security.
State funds to carry out an overall assessment of funds
incurred in the year for joint programmes or projects
part-financed by the European Union budget. In this sense, served
detailed information about the funds on national market share
co-financing (from the State Fund or from other national
resources) and to the share of the EU budget (structural funds, Fund
cohesion). This information about co-financing in the breakdown of resources
(EU funds, national funds and others) and in the framework of the programme
The transition Facility (Transitional measures) and the programmes implemented in the
the framework of the pre-accession instruments Phare, ISPA and SAPARD.
The State Environmental Fund assesses the measures for the proper use of
the funds provided by the water management investments,
the figures for the area of subsidies and loans for municipalities including
their payments and assesses fulfilment of substantive objectives in the region.
For information about the use of the resources made available for the removal of consequences of
natural disasters (floods etc.) is determined by the table 2 "an overview of the
provided by and targeted subsidies to remove the effects of
natural disasters ". The data table above provide for State
the final account of the State funds, which it factually relates (SEF.
For more). The data and analysis are commented upon completion of the financial measures
in their own powers of the competent State funds.
The State agricultural intervention fund added to its final account
the structure of the implementation of the budget for the administrative expenses of the Fund, including a detailed
the comments.
Part of the final accounts of the State funds are their balance sheet and
for information about verifying the accounts audited, including the auditor's opinion.
The originals of the final account in written and electronic form including
the financial statements for the interim evaluation of the implementation of the budget and the balance sheet (musician's violin statements
440 and 460) ^ 22) shall provide each State funds the Ministry of finance.
Part the second
Terms of submission
Task/submission to, the term/:
State funds shall be submitted) Ministry of finance to the reconciliation of the accounting
accounts of the year under review
Term: up to 1. February of the year following the end of the year to be evaluated is
(b) be submitted to the State funds) the Ministry of finance drafts the final
accounts, including tabular annexes
Term: up to 20. February of the year following the end of the year to be evaluated is
(c) be submitted to the State funds) the Ministry of finance and revenue and expenditure account statement
Auditor's report
Term: up to 15. March of the year following the end of the year-the investigational
the final account to the 30. March of the year following the end of the investigational
year-auditor
Part the third
The designs of the tables
Table 1 Overview of the indicators of financial management of the State Fund
Table 2 Overview of provided subsidies and targeted to the
eliminate the consequences of natural disasters
21) Decree No. 16/2001 Coll., as amended.
22) Decree No. 16/2001 Coll., as amended. "
6. the following Annex No 4, which reads as follows:
"Annex 4 to the Decree No. 419/2001 Sb.
The scope, structure and terms of data presented in chapters Manager,
territorial self-governing units and State funds for the preparation of a proposal
the extraordinary State of the final account
Part the first
Extraordinary state final account
Extraordinary state final account ^ 23), drawn up in the case of a notice
a State of emergency or State of war, the publication of compiled for
period from 1. January of the current year up to the date of entry into force of the Act on
safe state budget or of the law of war to the State budget.
Part the second
Chapter Manager
Chapter Manager shall submit the information necessary for drawing up the draft
the extraordinary State of the final account referred to in annex No. 1 to the extent
the first part of the title II of part 2-Report No 1 to No 8 of the report, with the addition of
the phrase "to the figures shall be submitted to a brief comment.".
The data shall be submitted to the Ministry of Finance within 10 working days from the date of
the entry into force of the law on emergency State budget or act on
war for the State budget.
Part the third
Territorial self-governing units
Territorial self-governing units shall submit the supporting documents for the preparation of a proposal
the extraordinary State of the final account referred to in annex No. 2 to the extent
and the first part of the first sentence) of the first paragraph,
(b) the second part of the sixth paragraph) where the words "is narrated by, in particular,
the scope and structure of these funds in comparison with previous years, and
a specific way of using them. "shall be replaced by the words" shall be submitted to the data
about the current status of the drawing of these subsidies in accordance with the instructions of the Ministry. "
(c)) the second and third part of the third paragraph.
The municipality shall submit the data to the regions, not later than 7 working days from the date of
the entry into force of the law on emergency State budget or act on
war for the State budget. The County shall submit summary information
The Ministry of Finance within 10 working days from the date of entry into force of
the law on emergency State budget or the State of war Act
the budget.
Part the fourth
State funds
State funds shall submit the supporting documents for the preparation of a proposal special
the State final account referred to in annex No. 3 to the extent
and the first first to) of the third paragraph of the ending words
"... the financial statement for the Fin 2-04." and the last paragraph,
(b)) part of the third Table No. 1.
The data shall be submitted to the Ministry of Finance within 10 working days from the date of
the entry into force of the law on emergency State budget or act on
war for the State budget.
23) section 31 and 32 of the Act No. 218/2000 Sb.
Article II
The effectiveness of the
This Decree shall take effect on the date of its publication.
Minister:
MSC. in r. Sobotka.
