218/2000 Sb.



LAW



of 27 June. June 2000



the budgetary rules and amending certain related laws



(budget rules)



Change: 493/2000 Sb.



Change: 141/2001 Sb.



Change: 187/2001 Sb.



Change: 450/2001 Sb.



Change: 320/2001 Coll.



Change: 202/2002 Sb.



Change: 320/2002 Coll.



Change: 479/2003 Coll.



Change: 479/2003 Coll. (part), 186/2004 Coll., 257/2004 Coll.



Change: 482/2004 Sb.



Change: 436/2004 Sb.



Change: 1/2005 Sb.



Change: 127/2005 Coll.



Change: 377/2005 Sb.



Change: 361/2005 Coll.



Change: 546/2005 Sb.



Change: 130/2006 Sb.



Change: 230/2006 Sb.



Change: 138/2006 Coll., 140/2006 Sb.



Change: 112/2006 Sb.



Change: 174/2007 Sb.



Change: 270/2007 Sb.



Modified: 26/2008 Sb.



Change: 109/2009 Sb.



Change: 154/2009 Sb.



Change: 214/2009 Sb.



Change: 417/2009 Coll., 421/2009 Sb.



Change: 267/2006 Coll., 214/2007 Coll., 306/2008 Sb.



Change: 139/2010 Sb.



Change: 199/2010 Sb.



Change: 227/2009 Sb.



Change: 281/2009 Coll., 427/2010 Sb.



Modified: 30/2011 Sb.



Change: 73/2011 Sb.



Change: 465/2011 Sb.



Change: 366/2011 Coll., 370/2011 Sb.



Change: 171/2012 Sb.



Change: 428/2011 Coll., 456/2011 Sb 457/2011 Coll., 407/2012 Coll., 501/2012

SB.



Change: 303/2013 Coll. 344/13 Sb.



Change: 250/2014 Sb.



Modified: 25/2015 Sb.



Parliament has passed the following Act of the Czech Republic:



PART THE FIRST



THE BUDGETARY RULES



TITLE I OF THE



INTRODUCTORY PROVISIONS



§ 1



The subject of the edit



This Act regulates the



and the creation, functions and) the content of the medium-term budget (hereinafter

"the medium-term Outlook"), the State budget and the State final

account,



(b)) the revenue and expenditure of the State budget,



(c)) the State financial assets and liabilities,



(d)) financial management organizational components of the State, the device state

having a similar status as the State of ^ 1)

Security information service ^ 1a) (hereinafter referred to as "organizational folder

the State ") and contribution organisations established by the organizational folders

State (hereinafter referred to as "Czech"),



(e)), financial control,



(f) the conditions for the establishment of public funds),



(g)) the way the management of the State Treasury and debt management,



h) management of funds from the National Fund.



§ 2



Basic provisions



(1) the Government may finance activities, which ensures the function of the State,

only through the State budget, and the National Fund, if

the special law does not provide otherwise. ^ 2)



(2) the financial year is identical with the calendar year.



(3) The funds of the State budget is not a legal right,

unless otherwise provided by special legal regulations otherwise.



(4) in the budgets of the organizational components of the State, in the monitoring of the implementation

the State budget, monitor the pumping of the Reserve Fund of the organizational

components of the State budgets of the State funds and movements on the accounts

State financial assets and financing items pursuant to section 3 (b). (I))

apply a uniform classification of revenue and expenditure (hereinafter referred to as "the budgetary

the song "), which provides for the Ministry of Finance (hereinafter referred to as" the Ministry ")

by Decree.



(5) for reasons of the specific nature of the activities of the Ministry may issue for

the intelligence services of the Czech Republic ^ 2a) specific procedures for their

financial management ^ 2b).



§ 3



The concepts of



For the purposes of this Act, means the



and) subsidies, the funds of the State budget, State financial

National Fund assets or provided by legal or natural persons

on the intended purpose,



(b) repayable financial assistance) funds of the State budget, State

financial assets or national fund provided, subject to specific

law, legal or natural persons of interest on fixed

the purpose of which the recipient is obliged to return to the State budget,

the State of financial assets or the National Fund,



(c)) other funds State funds by State

financial assets, contribution organisations, State funds and funds

organizational components of the State



(d)) financial settlement grants or repayable financial assistance,

an overview of the drawing and the use of funds and the return of the unused

resources,



e) unauthorized use of funds of the State budget, other

the funds of the State, funds provided by the State

budget, State financial assets, the State Fund or the national

the Fund, their issue, whose performing was breached the obligation laid down

law, decision or agreement to provide such

resources, or the violation of the conditions under which the relevant cash

the resources provided, the purpose of the violation or the conditions under which they were

the resources included in the State budget, or moved by the budgetary

measure and in contravention of the laid down the purpose or terms issued; further

It means that, if you cannot prove, how have these funds

used,



f) retention money provided from the State budget,

the State Fund, the State of financial assets or the National Fund of the violation of

the obligation to return the funds granted from the State budget,

the State Fund, the State of financial assets or the National Fund in

specified due date



(g) the chapters of the State budget) Manager (hereinafter referred to as "chapters")

the central authorities of the State administration and other State organizational folder

If the special law that these organizational components of the State have

a separate chapter in the State budget or that have the status of

the central body of State administration or that have the status of a central

the authority of the State administration for budget purposes,



h) funds the State Treasury the sum of funds on



1. the revenue and expenditure accounts of the State budget,



2. the accounts of State financial assets,



3. the accounts of the Ministry for the Treasury and liquidity management for

debt management, with the exception of accounts, which for this Ministry

to be established in banks and branches of foreign banks ^ 4) (hereinafter referred to as

the "Bank"),



4. accounts, financial and customs offices, which are managed by the tax

the receipts, which are subsequently determined the budgets of the local government

units ^ 3), State funds, the National Fund, the reserve funds

organizational components of the State into the State of financial assets and accounts

designed to manage funds from selected duties intended to

contributions to own resources of the European Union ^ 3a)



5. the accounts of the organizational components of the State reserves and accounts of funds

cultural and social needs of the organizational components of the State



6. foreign accounts, funds, accounts, for which the nature of the revenue and expenditure

the legal regulation, shows that are not part of the revenue or expenditure

the State budget, separate common canteen accounts,

the accounts of associated resources (section 72)



7. accounts contribution organisations,



8. the accounts of the State funds and the National Fund,



9. special accounts of the Ministry under the Act, repealing the Fund

the national property of the Czech Republic,



10. accounts of the Administration, State Organization railway transport route designated

to receive subsidies from the State budget, State funds and the National Fund,



11. accounts of territorial self-governing units and voluntary municipalities

designated to receive subsidies and returnable financial assistance from the State

budget, State funds, the National Fund; These accounts of territorial

authorities are also intended to receive the proceeds of the taxes or the share in the

them, transferred to the tax administrator under the Act

adjusting the budget destination of the taxes, if the territorial self-governing unit

This option will not exclude by written notification to the Ministry and tax administrators,



12. the accounts of the Regional Councils of cohesion regions designated to receive

subsidies and returnable financial assistance from the State budget and

The National Fund for the financing of the programmes co-financed by the budget

The European Union according to the law governing the promotion of regional development,



13. the accounts of public research institutions designated to receive aid

research projects or projects of research and development from the State budget

in accordance with laws governing public research institutions, and research support

and development and subsidies to more activity from the State budget,



14. the accounts of the public universities designated to receive contributions from the

the State budget on education and science, research, development and

innovative, artistic or other creative activities, to receive aid, research,

experimental development and innovation from the State budget according to the law

relating to the College and subsidies from the State budget and National

the Fund,



15. the accounts of the other legal entities with the approval of the Ministry-led

for the Czech National Bank,



I) financing items cash operations associated with the management of the public

the debt with the exception of cash operations on accounts management of liquidity of State

the Treasury; they are, in particular, income from the sale of government bonds, loans

adopted to overcome the cash deficit of the State budget, short-and

long-term received loans, state change on bank accounts, which

not vkladovými accounts, amortization of the principal debt, and for the purpose of
liquidity of the purchase and sale of securities or deposits, which

are not tied to a specific deadline,



j) program or project co-financed by the European Union budget

file g/l, time and financial conditions for the activities to achieve the

the objectives of the European Union, through the institutions, bodies and

the funds referred to in article 175 of the European Parliament and of the Council (EU,

Euratom) no 966/2012 or the European Fund to help the poorest people ^ 4a),



k) funds of the State budget and the funds received

the organizational component of the State from abroad and issued through the

the State budget,



l) implementation of the guaranteed amount of State guarantees the payment of State

the guarantor of the debtor State was, the debtor's creditors on the basis

surety contract, which the State with the lender in favor of the debtor

closed, any statement or guarantee, that the State

lenders issued in favour of the debtor, or the Act, which State

ručitelskou obligation to stores,



m) spending on government loans payments to exporters based on partial agreements

payment of exported goods and services concluded with them by the Czech

Republic, and the Czech Republic on Government contracts loans with foreign States;

the exporter for the purposes of this provision means any natural person with permanent

residents or legal person established on the territory of the Czech Republic, which

^ 4 d) is an entrepreneur and export to the States with which the Czech

Republic Treaty on government loans; the Treaty of the Government loan for

the purpose of this provision, means a contract of the Czech Republic with a foreign State,

According to which the State is obliged to her financial resources to

partial payment released, repay,



n) expenditure on operational needs in addition to the expenses of the organisational State components

expenditure on programmes (section 12 (1)),



the budgetary system information system) public administration managed

the Ministry, in which



1. focus the data needed for the compilation of the State budget,

the medium-term perspective for the area of the State budget and financial

temporaries for the guest performance of the State budget and for the management of

financial provizoriu,



2. draws up the national budget, the medium-term Outlook for the area of the State

the budget and the taxpayers,



3. changing information based on amendments to the law on the State budget,



4. the budget shall carry out the measures,



5. the amount of funds that can be spent on

payment obligations (hereinafter referred to as "the reservation")



6. maintain organizational components of the State budgets and chronology

budgetary measures,



7. processing data passed to the Czech National Bank on the

operations for the State budget,



8. shows the performance of the State budget from the budget and the creation of a song,

registration and reduction of nespotřebovaných expenses.



section 3a



In the case of non-compliance of the data held in the financial system with the data

passing out the financial system is considered to be the correct data held in

financial system.



TITLE II



MEDIUM-TERM OUTLOOK, THE STATE BUDGET AND TAXPAYERS



§ 4



Medium-term Outlook



(1) at the same time with the draft of the State budget is the medium-term

a view that contains the expected revenue and expenditure of the State budget and

State funds for each of the years in which it is established, in

the breakdown by budget tracks, and assumptions and intentions, on the basis of

which such revenue and expenditure. The work of the Assembly

the medium-term perspective governed by the Ministry.



(2) if the medium-term Outlook expects the deficit of the State budget,

also includes projected its funding.



(3) the medium-term Outlook is for a period of 2 years immediately

following the year in which it is presented the State budget; his

part of the indicators referred to in paragraph 1 for the year, which is submitted to the

the State budget. In the case of expenditure on programmes or projects co-financed by the

the European Union budget corresponds to the period of the medium-term perspective, the time

their financing. The obligations of the State resulting from approved

^ 4e concession contracts) corresponds to the period of the medium-term perspective, the duration of the

the commitment. In the case of loans, which was granted a State guarantee,

corresponds to the period of the medium-term perspective set by the time their repayment.



(4) the medium-term Outlook, the Ministry shall draw up, in conjunction with the

Chapter Manager, territorial self-governing units and State funds and

submit it to the Government, together with the draft of the State budget. The deadline for the

transmission of data for the elaboration of a medium-term perspective, their scope and

the structure provides for a Ministry decree.



(5) the Government shall consult the draft medium-term perspective at the same time with the proposal

the State budget. The approved medium-term Outlook, the Government shall submit to the

separately on the consciousness of the Chamber of deputies at the same time with the proposal of the law on

the State budget.



§ 5



The State budget



(1) the State budget represents the financial relationships that ensure

the financing of certain functions of the State in a financial year. For this purpose,

the State budget revenue as defined in this focus or

a special law.



(2) the State budget contains the expected income, as well as the estimated

expenses of the national budget in the financial year and the funding items.



(3) the State budget as a summary of the financial documents includes the law on the

the State budget, the breakdown of the indicators of the State budget, detailed budgets

organizational components of the State and changes to these documents.



(4) the revenue and expenditure of the State budget is broken down into a chapter of the national

budget (hereinafter referred to as the "chapter").



(5) the State budget based on the medium-term perspective with the fact that

indicators of expenditure on programmes or projects co-financed by the budget

The European Union for the elaboration of the draft law on the State budget

binding.



(6) the State budget includes a grant to the budgets of territorial relationships

authorities and State funds.



(7) Mandatory indicators of the State budget provides for a law on State

the budget for the relevant year.



§ 6



The revenue of the State budget



(1) the revenue of the State budget, where the special law does not

otherwise,



and tax revenues) including accessories,



(b)) insurance premiums on social security and a contribution to State policy

employment insurance and insurance against accidents, including finance charges,



(c) the proceeds from the share of) tariffs, which is in accordance with European Union law ^ 5a)

left to Member States to cover the costs associated with their selection and

revenue from penalties and reimbursement of costs in the case of customs control,



d) revenue organizational components of the State and charges-contribution

organisations,



(e)) the rest of the profit of the Czech National Bank, ^ 6)



f) penalties for infringement of budgetary discipline,



(g)), the administrative and court fees,



(h) payments related to the execution) of State guarantees,



I) revenue from the sale and lease of property of the Czech Republic, which the

manages the organizational component of the State, and the revenue from the sale of real

the property of the Czech Republic, which is running a contributory organization; It

does not apply to the income from the sale of assets of the Czech Republic acquired the gift and

inheritance [section 48, paragraph 2 (b), (c))] and the property of the Czech Republic, which is

competent to manage the Department of Defense [section 48, paragraph 2 (b), (d))],



j) installment of returnable financial assistance provided by the State

the budget,



for monetary donations provided by the Organization) State used in the normal

financial year,



l) income from participating interests of the State,



m) proceeds from securities whose purchase was made from funds

the State budget,



n) penalty for improperly used or withheld funds provided from the

The National Fund,



about) the resources that have been credited or paid on the accounts of the national

Fund and cannot be inserted between the means referred to in section 37, paragraph. 1,



p) obtained from the resources of the National Fund for the resources released from the

the State budget under section 38,



q) fines,



r) additional income provided by this law or a particular legal

the code.



(2) for the purposes of this Act, contributions and subsidies granted from the

abroad (hereinafter referred to as "the funds provided from abroad"), an organization

State used in the current financial year are considered revenue

the State budget. For the funds provided from abroad shall be considered and

the resources provided by the Czech Republic from the budget of the European Union and the

adopted by the branches of the State from the National Fund.



section 7 of the



The expenditure of the State budget



(1) shall be paid from the State budget



and expenditure on the activity) organizational components of the State and of the expenditure on the activity of the

contributory organizations in their areas of competence, which are posts on

traffic, subsidies for the financing of programmes and actions (sections 12 and 13), subsidies to

the reimbursement of operating expenses, which are, or are to be covered from the budget of the

The European Union, including the fixed share of the State budget on the

the financing of these expenditures, and grants to cover the operating expenditure referred to in

international treaties, on the basis of which the Czech Republic entrusted to

the cash resources of the financial mechanism of the European economic

space, the financial mechanism and Norway from the program Switzerland-Czech

cooperation (hereinafter referred to as the "financial mechanism"),
(b)) expenditure on benefits pension insurance, sickness insurance,

benefits of accident insurance, State social support benefits, other

expenditure on social benefits, unemployment benefits, support for

retraining and active employment policy,



c) subsidies and returnable financial assistance local government bodies on

other than business,



d) subsidies and returnable financial assistance to legal and natural persons on the

business activities, ^ 7)



e) grants unions ^ 8) and contributions to political parties, ^ 9)



f) subsidies on legal persons that are based or established to

the provision of medical, cultural, educational and social services, and

to the provision of socio-legal protection of children, ^ 10) and to natural persons,

that such services or the socio-legal protection of children, and it

exclusively for such purposes,



(g) public funds and subsidies) returnable financial assistance,



h) subsidies to individuals, which do not exert business activities and

engaged in the breeding of bees, holds a plemeníky in order to ensure natural

breeding livestock ^ 11) or are the owners or tenants

the forest,



I) grants, endowment funds, foundations, institutes and general interest

companies,



j) subsidies and returnable financial assistance to the regional councils of the regions

cohesion ^ 11a)



grants to voluntary clusters of municipalities),



l) cash deposits into joint-stock companies, State ^ 11b)



m) purchase of securities,



n) cash donations provided abroad,



about) contributions to international organisations and subsidies,



p) expenditure on the implementation of the State guarantees,



r) expenses related to the obligations of the European Community,



with contributions by individuals) of the Special Act,



t) expenses related to debt service,



for additional expenditure under the special) law,



in the expenditure on government loans),



w) subsidies for natural and legal persons that do not develop the business

activity in the construction, repair, reconstruction and modernisation of the housing stock

and the construction of technical infrastructure,



x) grants to support and guarantee rolnickému and Forestry Fund and s.

on the financing of core activities defined by its founder,



s) subsidies and returnable financial assistance the European grouping for territorial

^ cooperation 11a).



(2) the expenditure referred to in paragraph 1 (b). l) to (n)) may be carried out only

with the prior consent of the Government.



(3) from the State budget to provide the means of the National Fund

as a backup to cover realised exchange differences arising on

Bank accounts of the National Fund. The backup is taken when the

Exchange rate losses in excess of exchange rate profits for the current financial year. In

If the exchange rate gains in excess of exchange rate losses for the current financial

year, this difference increases the amount of advance payments. At the end of the current

financial year these resources vyúčtovávají. The balance of the advance after the

the Bill does not convert into the State budget and shall apply in

the following years.



(4) from the State budget are transferred to the National Fund of funds

the amount of the expenses that have been incurred by the National Fund for projects

part-financed by the European Union budget, which the chapter administrator

Additionally decided that will be financed from the State budget; on

the basis of this decision the administrator chapter cannot increase the budget of expenditure

the relevant chapter.



§ 8



The elaboration of the draft law on the State budget



(1) the draft law on the State budget, the Ministry shall draw up, in

conjunction with the administrators of the chapters, local authorities,

voluntary volumes municipalities, regional councils of the regions and cohesion

the State funds. The total expenditure of the State budget in the proposal

the Ministry determined on the basis of the amount of the medium-term expenditure framework

(section 8a (1)) contained in the resolution of the Chamber of deputies to amend

the draft law on the State budget for the current year, that is listed

as the amount of the year immediately following the current year (hereinafter referred to as

"another year"), and so that this expenditure does not exceed this amount. If it is not

such resolution or it is not included, this amount is to be determined

the basis of the amount of the medium-term expenditure framework, which is the amount

the year listed in the resolution of the Chamber of deputies to amend the draft

the law on the State budget for the year immediately preceding the current

year (hereinafter referred to as "last year"). Ministry of this amount (section 8a

paragraph. 3) and distributed to the expenditure of the State budget and the expenditure of each individual

State funds. As follows the specified amount of the expenditure of the State budget shall be entered in the

the draft law on the State budget as the total expenditure in this budget.

If the medium-term expense framework changed other resolutions of the

the Chamber of Deputies, the Ministry is in the determination of the total expenditure of the State

the budget required to manage only those of them that the Chamber of Deputies

approved until 30 June. June of the current year.



(2) the Ministry shall direct the work on the elaboration of a draft law on the State

the budget. Chapters, State funds managers, territorial self-governing units,

voluntary volumes municipalities, Regional Council of the cohesion regions and other

legal and natural persons, which require the resources of the State

budget or the provision of State guarantees, are required to submit

the Ministry of information needed for the drawing up of the draft law on the State

the budget in time, scope and structure, which provides the Ministry of

by Decree. It does not apply to the Office of the President of the Republic, chapters

The Chamber of Deputies, the Senate, the Constitutional Court, the Supreme Audit Office and

The Office of the Ombudsman. Municipalities and voluntary volumes of municipalities

the data shall be submitted through the counties that the following information be submitted to the

the Ministry, saying that voluntary volumes of municipalities shall do so through

the region, where they have their registered office. The capital city of Prague presents data directly

the Ministry. The supporting documents for the Assembly of the draft of the State budget expenditure on

financing of the programmes (section 12 (1)) shall be submitted to the municipality and voluntary

volumes of municipalities always directly to the competent administrators. Activity regions

According to the sentence of the fourth is devolved.



(3) the total revenue and total expenditure of Chapter House

the Chamber of Deputies, the Senate, the Office of the President of the Republic, the Constitutional Court, the highest

the EFTA Surveillance Authority and the Office of the Ombudsman shall submit to the administrator

These chapters of the Budget Committee of the Chamber of Deputies, which

proposals to 20. June of the current year.



(4) If a decision under paragraph 3 within the deadline and

the proposal submitted by the administrator of the chapter does not exceed the total costs of this

Chapter the last approved the law on the State budget,

proposal submitted by the administrator shall be deemed approved by the chapter. If

the proposal submitted by the administrator of this chapter exceeds the total expenditure

the chapter according to the first sentence, shall be subject to these higher expenditure approval

by the Ministry.



(5) on the basis of the proposals approved in accordance with paragraph 3, or designated pursuant to

paragraph 4, the administrator shall draw up the chapters referred to in paragraph 3 of the draft

the budgets of its chapters in the financial system.



(6) the proposal of the law on the State budget and the proposal for the medium-term expenditure

framework (section 8a (1)) shall submit to the Ministry for approval to the Government. The Government of the

the Chamber of Deputies is submitted within the time limit under the special law. ^ 11 d)



§ 8a



The medium-term expenditure framework



(1) the medium-term expense framework shall constitute the total expenses of the State budget and

State funds for each of the years for which it is established the medium-term

views, with the exception of subsidies the State funds. It lays down on the proposal of the Government of

The Chamber of Deputies, the resolution, and it's always one amount.



(2) the amount of the medium-term expenditure framework for the first year of the medium-term

vision is based on the amount of the medium-term expenditure framework, the same year

referred to in the medium-term expense framework in the resolution of the Chamber of Deputies

to amend the draft law on the State budget for the current year, so that the

It can add or subtract from it spending



and significantly different) caused by the development of consumer prices than

expected in the determination of this amount,



(b) the law on budgetary) induced by the determination of taxes, if the result of

increase or decrease the expenditure of the State budget, if

the determination of this amount with the following implications were envisaged,



(c)) in the amount of income funds from the budget of the European Union and of the financial

the mechanisms relating to the determination of this amount in other

the amount,



(d)) in the amount of up to two per thousand of this amount, if it is needed to

in order to take account of the effects of which, in the determination of this amount

It was foreseen,



e) caused by abnormal situations, with which this

the amount was not foreseen.



(3) when drawing up the draft law on the State budget for the next year

the amount of the medium-term expense framework referred to in the resolution of the

House of representatives to amend the draft law on the State budget for the current year

adjusted for the purposes of the amount to be reported as the total expenditure

the State budget for the next year, mutatis mutandis, in accordance with paragraph 2, except

the adjustments referred to in subparagraph (d)), which performs the adjustment of no more than one

per mille.
(4) the Government, in the event that the proposed amount of her medium-term expenditure

framework for the first year of the medium-term perspective, is not identical with the amount

the medium-term expense framework on the same year as provided for by the

the House of the resolution to amend the draft law on the State budget on the

the current year as the amount of the medium-term expense framework for second year

the medium-term perspective, the justification for this change. Draw up and

justification changes the amount of the medium-term expense framework for another year

laid down in the resolution to amend the draft law on the State budget on the

the current year as the amount of the medium-term expenditure framework for the first year

the medium-term perspective in the proposed amount of the total expenditure of the State

the budget for the next year. Justification these amendments submitted by the Government

The Chamber of deputies at the same time with the proposal of the law on the State budget on the

the next year.



§ 8b



Some of the work carried out by the Government of the period, the Ministry, administrators

chapters and State funds during the elaboration of the draft State budget,

medium-term and medium-term expenditure frameworks



(1) the Ministry shall submit to the Government a draft proposal for a



and the amount of the medium-term expenditure framework) for the next year prepared under section

8A, paragraph. 3,



(b) the amount of the medium-term expenditure framework) on the first year of the medium-term

run after any change referred to in section 8a, paragraph. 2,



(c) the amount of the medium-term expenditure framework) on the second year of the medium-term

perspective to the 15. April of the current year. The Government will discuss it to 30. April

in the same year.



(2) on the basis of the amounts referred to in paragraph 1 and any tasks that the

the Ministry in connection with their further use, imposed by the Government,

the Ministry shall draw up



and the Bill) for the State budget for the next year, the preliminary draft

revenue and expenditure broken down by chapter,



(b)) for the motion for a resolution of the House to amend the draft law on the

the State budget for the next year a draft medium-term spending amounts

framework,



(c) for the design of the medium-term perspective) estimates of the revenue and expenditure of the

the State budget and State funds, disaggregated by chapters and State

the funds,



(d)) for the purposes of communications under paragraph 3, the second sentence of the proposal of total expenditure

the various State funds and submit them to the Government by 31 December. in May the current

of the year. The Government is to discuss, and after any adjustments is as a preliminary

the proposal will be approved by up to 20. in June of the same year.



(3) the Ministry shall notify the amount approved by the Government in accordance with paragraph 2

Administrators of chapters to 30. June of the current year. Together with the following information

the Ministry shall notify the administrators of the chapters for more authentic figures.

The administrator shall act similarly towards the Organization of chapters State at

their scope. Relevant chapters of the manager shall notify the amount for State

funds these funds immediately.



(4) on the basis of the amounts notified in accordance with paragraph 3 shall be drawn up



and draft chapters for the administrator) of the State budget for the next year proposals

the budgets of its chapters,



(b) for the design of the medium-term perspective)



1. the administrators of the chapters of the draft income and expenditure of their chapters,



2. State funds proposal for its revenue and expenditure



and submit them to the Ministry in 31. July of the current year.



(5) the Ministry shall submit a draft of the law on the State budget for the next year

and the proposal for the medium-term perspective to the Government by 31 December. in August of the current year.



§ 9



Taxpayers



(1) if the Chamber of Deputies approved the law on the State budget on the

the financial year prior to the first day of the financial year, manages

the State at the time from the first day of the financial year to the date of

the entry into force of the Act on the State budget for the financial year

(hereinafter referred to as "the period of budgetary stopgap") according to the indicators

a budget stopgap.



(2) the Financial Indicators in the financial system provides for temporaries

the Ministry, in cooperation with the administrators of the chapters as binding indicators

drawing of expenditure for the period budget stopgap. Chapter Manager

be broken down these indicators on an organizational folder State in its scope.

Organisational components of the State on the basis of this breakdown process your

the budget and puts it into the financial system.



(3) the indicators referred to in paragraph 2 shall be processed on each month.

Their highest total amount is one-twelfth of the total expenditure

the State budget provided for by the law of the State the last approved

the budget. Monthly indicators established for the expenses add up.



(4) if the Chamber of Deputies approved the law on the State budget on the

the financial year prior to the first day of the financial year, but

If the opposes on this day, the effectiveness of budget management in

a period of budgetary stopgap that agreed the law on the State

the budget.



(5) in a period of budgetary stopgap draw organizational folder State

resources in the amount of them provided for binding indicators.



(6) the business of the State are in a period of budget stopgap

entitled to move funds within individual binding

indicators.



(7) income and expenditure effected in the period financial temporaries are

become the budget revenue and expenditure of the State budget on the date of acquisition

the effectiveness of the law on the State budget for the year concerned.



§ 10



Chapter



(1) the revenue and expenditure of the State budget is broken down into chapters, which

express the scope of responsibilities and the circuit of the central bodies of the State

^ 12) management and other organizational components of the State, lays down specific

the law that these organizational components of the State have a separate chapter in the

the State budget, or that have the status of the central authority of the State

management, where appropriate, that have the status of the central body of State administration for

budgetary purposes.



(2) the budget chapter contains the Administrator's budgetary revenue and expenditure

Chapter, the revenue and expenditure of the organizational components of the State in its scope,

expenditure on the activity of the Organization, the contribution referred to in section 7 (2). 1 (a).

and) and contributory organizations in its scope. The budget of the

the chapter also contains subsidies and returnable financial assistance from the State

the budget for physical and legal persons on the other tasks and activities

they are in the scope of the chapter administrator. In the context of mandatory indicators

laid down by the law on the State budget, administrators can create chapters

rozpisové reserve.



(3) the revenue and expenditure of the State budget, that have a general character,

and do not belong to the scope of a particular circuit, or chapter Manager

the expenditure of the State budget, the amount for each chapter is not in

the time of the approval of the law on the State budget for the financial year

known, make up the chapter General cash management. Part of the chapter

General cash management is also the Government's budget reserve. By the administrator

the chapter General cash administration is Ministry.



(4) the revenue and expenditure of the State budget liquidity management

the Treasury and the management of the public debt, forms a chapter in the national debt.

Chapter administrator, the national debt is the Ministry.



(5) the revenue and expenditure accounts of State financial assets, with the exception of

operations associated with the management of liquidity and Treasury management

the public debt, forms a chapter in the Operation of State financial assets.

Revenue or expenditure of the State budget are not transfers between two accounts

State financial assets and investment funds operation

the nuclear account and reserves account for pension reform, or other

account, if so further down this law, with the exception of the realized

the proceeds from this investment. The administrator of the State chapter of the operation

financial assets is a Ministry.



§ 11



The implementation of commitments of the European Agreement establishing an association between the Czech

Republic on the one hand, and the European communities and their

Member States, of the other part



Financing of the programmes (para. 12 and 13) and the provision of subsidies and returnable

financial assistance under this Act or special legislation

legislation must be in accordance with the law on public support. ^ 13)



section 11a



Fulfilment of the obligations arising from the law of the European Union concerning the

its own resources



System of own resources and the financing of the budget of the European Union shall be governed by

Council decision 2014/335/EU, Euratom of 26 June. in may 2014, the system

own resources of the European Union.



TITLE III



THE PARTICIPATION OF THE STATE BUDGET FOR THE FINANCING OF THE PROGRAMME AND THE PROVISION OF SUBSIDIES AND

RETURNABLE FINANCIAL ASSISTANCE FROM THE STATE BUDGET



Part 1



The participation of the State budget for the financing of the programme



§ 12



Programs



(1) the program means a set of fixed, time and financial conditions

specific actions for the acquisition or improvement of tangible and

intangible fixed assets ^ 14), with the exception of minor tangible and

intangible fixed assets ^ 14a).



(2) documentation of the program contains



and identification program) any breakdown on subroutines and

the timetable for its preparation and implementation,



(b) the balance of needs and resources) the financing of the programme and its individual

subroutines,



(c) the objectives of the programme and the specification) of the subprogramme, together with their

the technical-economic justification and evaluation of the effectiveness of the

incurred by the funds.
(3) the substantive and financial indicators, time-specific events are recorded in the

The information system of the programme financing (hereinafter referred to as the "information

the system "), unless otherwise provided by special legal regulations otherwise.



(4) information system administered by the Ministry, which sets out its

structure and contents, subject to its update by administrators

budget chapters and secures the data outputs for the development

the proposals of the State budget, public accounts and the medium-term

perspective.



(5) information system data are forwarded to the financial

the system.



(6) Registration actions in information system performs the appropriate administrator

budget chapter on the basis of the investment project that contains factual,

time and financial actions, its determination of the technical-economic justification and the

expression efficiency of invested funds, together with the specification

the security requirements for the operation of the built or extended capacity.



(7) the registration of the action referred to in paragraph 6, financed by the assigned designated

the resources of the State budget under section 13 (3). 3 (b). and) or (c)), its

Enter and change the binding parameters can be made only with the consent of

of the Ministry.



section 13



The participation of the State budget for the financing of the programme



(1) the participation of the State budget for the financing of the programme means



and on the financing of the programmes) the expenditure referred to in paragraph 3,



(b)) the provision of State guarantees for loans received legal or

natural persons.



(2) the amount of the participation of the State budget for the financing of the programme provides for the

the basis of the assessment of the dossier of the programme



and the Government is) if the participation of the State budget of at least 5 0000 0000 0000 CZK



(b)) the Ministry, if the participation of the national budget of less than 5 0000 0000 0000

CZK.



(3) expenditure on the financing of the program are assigned dedicated resources

the State budget and be broken down to



and individually considered spending organizational) folder of the State that are

assigned for financing specific actions, usually higher than 200

0000 0000 CZK



(b) the expenses system-intended) organizational components of the State on the financing of the

financial needs of a defined RADIUS, in whose framework the administrator

Chapter expenditure on specific actions,



(c) legal and individual subsidies) natural persons assigned for

the funding of specific actions, generally greater than 200 0000 0000 CZK



(d) the system set out in the grant) funding of a defined RADIUS

financial needs, within the framework of chapter grant administrator

legal or natural persons to specific actions,



e) returnable financial assistance provided by the legal or natural

persons on the funding of specific actions or of a defined RADIUS

financial needs.



(4) the rules of procedure of the Ministry, administrators, chapters and investors for

the preparation, approval and implementation of programmes and actions and their registration in the

information system and for their final evaluation provides

Ministry in agreement with the Ministry for regional development of the Decree.



PART 2



The provision of subsidies and returnable financial assistance from the State

the budget and control of their withdrawal



§ 14



(1) To grant or repayable financial assistance is not a legal right, if

special legislation provides otherwise.



(2) Subsidies or repayable financial assistance from the State budget can

provide a central body of State administration, the Office of the Czech Republic,

The Academy of Sciences of the Czech Republic, grant agency of the Czech Republic,

Technology Agency of the Czech Republic or the State

to be determined by a special law (hereinafter referred to as "provider").



(3) for the provision of subsidies or repayable financial assistance shall be decided by

the provider on the basis of the request of the recipient. The application for the grant or

repayable financial assistance includes



and the information referred to in paragraph 4) (a). and (b)),)



(b)), the amount requested,



(c)) the purpose of which the applicant wishes to grant or repayable financial assistance

use,



(d)) the time within which this purpose is to be achieved, and



e) if the applicant is a legal entity, information on the identification of



1. persons acting on his behalf, stating that the act as his

statutory authority or acting on the basis of power of Attorney,



2. people with a stake in the legal person,



3. persons, in which it has a stake, and the amount of this share.



(4) If a provider of applications for the granting of subsidies or repayable

the financial bailout, will issue a written decision, which contains the



and, where applicable, names) the name, surname, date of birth, social security number,

If it has been allocated, and the address of permanent residence, if the recipient of the subsidy, or

returnable financial assistance is a natural person and, if the natural person

entrepreneur, also the identification number; the name, address of the registered office and

the identification number of the person, if the recipient of the subsidy, or recurring financial

the bailout is a legal person,



(b) the name and address of the provider),



(c)) provided amount or amount to the amount of the subsidy may be or

returnable financial assistance granted,



(d)) the purpose of which is the amount determined,



(e)) the period within which it is to be provided for the purpose achieved,



(f)) for returnable financial assistance provided by the time limit for the recovery of

of funds and the amount of individual payments,



(g)) any other conditions that the recipient must, in connection with the

the use of subsidies or repayable financial assistance to meet,



h) for subsidies and returnable financial assistance, whose components are

funds under section 44, paragraph. 2 (a). (b)), d), (f)) or (h)), the amount of the

These funds (section 44 (6)),



even the date of the decision),



j) list of natural and legal persons paid from funds

provided from the State budget, which is not covered by the law on the

public procurement,



to) other obligations that the recipient in connection with the provision of

subsidies or repayable financial assistance shall carry out and which is not

unauthorized use pursuant to section 3 (b). (e)).



(5) The decision referred to in paragraph 4 shall not apply the General provisions of the

administrative management ^ 15) and his judicial review. ^ 15a)



(6) the decision to grant the subsidy provider may provide that

failure to comply with certain conditions in accordance with paragraph 4 (b). (g)), or a violation of

the obligations laid down by law will be affected by the removal of a

violation of budgetary discipline, which is less than the total amount of the subsidy.

When setting the lower levy shall indicate the percentage range of provider or

a fixed percentage of the related either to the total amount of the subsidy, or to

the amount, which was violated budgetary discipline, or provides for a fixed

the amount of the levy; in doing so, shall take into account the seriousness of the breach of the budgetary discipline

and its impact on the compliance with the purpose of the subsidies.



(7) the provider may set in the decision on the grant of the programs or

projects co-financed from the EU budget and financial

mechanisms of expenditures or costs, which will be accounted for as a

flat ^ 15b), which may not be justified. Flat-rate expenses

or costs shall be



and as a percentage of) actually incurred and proven provider

set out the expenses or the cost of the project,



(b)) on the basis of unit costs set by the provider, or



(c)) as a fixed amount to cover any expenses or the cost of the project

or their part.



(8) in the case of a grant to the budget of the county or of the Regional Council

the cohesion region, when the county or Regional Council of the cohesion region

the funds thus obtained has a duty to provide legal or natural

a person can be State or Regional Council of the cohesion region in the decision

the provision of subsidies to commit that returns in due time to the State

the budget and, in the case of funds pursuant to section 44, paragraph. 2 (a). (d))

and (f)) to the National Fund of funds, which the legal

or natural person returned to the budget of the county or of the Regional Council

the region's cohesion as a penalty for violation of budgetary discipline by

special legal regulation, or financial resources that

the legal or natural person returned the region or Regional

the Council of the cohesion region as unused.



(9) paragraph 6 and paragraphs 7 and 8 shall also apply to

the granting of subsidies from the National Fund.



(10) the beneficiary or returnable financial assistance is required to it with the

provider to deal within the framework of financial settlement (section 75).



(11) in the provision of repayable financial assistance the provider is obliged to

to keep a record under special legislation relating to claims ^ 16)

arising from its supply and budget and register its repayments.



(12) the natural or legal person who has paid for the acquisition of things

or services, procurement procedures, the completion of the work or for the acquisition of the rights

funds from the grant and has exercised the right to deduct the tax from the

added value, to which included the amount of the deduction should

right because of this acquisition, it must not include this amount in the

the financial settlement of the grant. If it had included in it and be entitled to

the deduction applied to then, is obliged to claim within one month from the

take the amount of the deduction on account of the financial settlement.



(13) the provider



and) can change in the decision on the provision of subsidies or repayable financial
the bailout law or obligation referred to in paragraph 4 (b). (c)), e) to (h),

(j)), and on application by the recipient),



(b) carry out the repair in writing) obvious mistakes, which are particularly

errors in typing, release of amending a decision that delivers

the recipients of the subsidies or repayable financial assistance.



§ 14a



(1) if the recipient of the subsidy or returnable financial assistance that has

the legal form of a company or cooperative, wants to attend

the merger, Division or transfer of assets to the partnership as a company

the company or the company being acquired, the cooperative, and is interested to

successor rights and obligations were transferred from the decision granting

subsidies or repayable financial assistance (hereinafter referred to as "the applicant") is required to

not later than 60 days before the date of the publication of the draft terms of merger, Division or

transfer of assets to the partnership request consent to moving the rights and

obligations of the decision to grant subsidies or repayable financial

the bailout, which he subsidy or repayable financial assistance provided.



(2) the application referred to in paragraph 1 shall be accompanied by a proposal of merger, the applicant

the Division or transfer of assets to the partnership and its justification, particularly with

due to the fact that even after the effects of the merger, the Division will occur

or transfer of assets to the partnership, the purpose for which the grant or

returnable financial assistance granted, maintained. The design of the project

the Division must also contain destination, on what the legal successor to

the rights and obligations of the decision to grant subsidies or repayable

the financial bailout.



(3) the service provider may within five working days from the date of receipt of the

the application request from the applicant additional information so that it can properly

the request of the judge, with the fixing of the time by which the information must be

granted. If they are not provided the information requested by the applicant in the

the down time, the provider may reject the application. The provisions of section 14b of the

shall apply mutatis mutandis.



(4) the provider of a request, if there is no merger, Division or transfer of

the assets of the partnership threatened the purpose for which the subsidies or repayable

financial assistance is granted, if there are other compelling reasons that would

the granting of such consent.



(5) the decision by which the provider grants the consent with the transition of the rights and

the obligation of subsidy or returnable financial assistance must

contain and identify the person to whom the rights and obligations of the

subsidies or repayable financial assistance to go, and the designation

the decision to grant the subsidy or returnable financial assistance, whose

relates to the consent with the transition of rights and obligations.



(6) the legal effects of a decision in accordance with paragraph 5 of the law occur, the date

the effects of the merger, Division or transfer of assets to the partnership.



section 14b



If the provider with the transition of the rights and obligations of the decision on the

the provision of subsidies or repayable financial assistance do not match, the request for

consent under section 14a paragraph. 1, and shall decide on the obligations of the recipient

paid subsidies or repayable financial assistance or its part

Depending on the time during which the conditions of the grant have been met,

or on the extent to which it is vulnerable to its purpose, and within the time specified in the

the decision, however, at the latest by the date of submission of an application for registration of the merger,

the Division or transfer of assets to the partnership in the commercial register or

in the foreign trade register. If the resources referred to in the sentence

the first returned in the specified time limit, the recipient is obliged to return these

resources together with interest at the rate of per year, which corresponds to the amount of the repo rates

set by the Czech National Bank for the last day of the calendar month

the previous calendar month, in which repayment of subsidies

providers, increased by 10 percentage points; interest shall be calculated from the date of

following the expiry of the deadline.



§ 14 c



If the recipient does not grant an interest in, so that the rights and obligations of the decision on the

the subsidy or returnable financial assistance went on a merger, Division or

transfer of assets to the partnership on its legal successor, the beneficiary

paid subsidies or repayable financial assistance, together with the interest that

corresponds to a year of repo rate set by the Czech National Bank for

the last day of the calendar month preceding the calendar month,

in which to return the subsidy provider, plus 10

percentage points, not later than 60 days before the date of publication of the project

the merger, Division or transfer of assets to the partnership. The interest shall be calculated from the

the date on which the grant funds have been credited to the beneficiary's account, were for the first time

drawn from the budgetary expense account or have been drawn from the accounts in

selected banks (section 16 (2)).



section 14 d



(1) the company shall notify the company or cooperative way

published draft terms of merger, Division or transfer of assets to the partnership,

before submitting a proposal for the registration of the merger, Division or transfer of assets

the companion business register or foreign business

the index that



and) returned the subsidy or repayable financial assistance under section 14 c,



(b)) was granted consent to moving the rights and obligations of the decision on the

the provision of subsidies or repayable financial assistance under section 14a paragraph. 5,

or



(c)) was refused consent to moving the rights and obligations of the decision on the

the provision of subsidies or repayable financial assistance under section 14 and that was

meet the obligation imposed by this decision.



(2) the legal successor of the beneficiary or of returnable financial assistance

responsibility for violation of budgetary discipline in the event that a breach of the

budgetary discipline has occurred before the legal effects of the merger,

the Division or transfer of assets to the partnership, even though the rights and

the obligations of the decision to grant subsidies or repayable financial

bailout nepřešly. If the successors in title of the recipient more, responsible for the

violation of budgetary discipline all jointly and severally liable.



(3) the provisions of § 14a up to section 14 d of paragraph 1. 1 and 2 shall apply mutatis mutandis to

the transfer of the Czech business companies or cooperatives abroad

and when merging, merging and splitting of the school of legal persons.



section 14e



(1) the provider does not have to pay the subsidy or its part, if it considers,

that its recipient in direct connection with her violated the obligations laid down

by law or to comply with the purpose of the grant or the conditions under which

the subsidy was granted; If it is determined a lower levy for breach of

budgetary discipline under section 14(2). 6, the amount of the unpaid part of the grant must

be established in the framework of the amounts calculated in accordance with § 14 paragraph. 6. While in

the percentage range shall take into account the gravity of the infringement, the provider

and its impact on the compliance with the purpose of the subsidies. Withhold the subsidy or its part

not when non-compliance according to § 14 paragraph. 4 (b). k).



(2) the provider of the measures referred to in paragraph 1 without undue delay

in an appropriate manner, inform the recipient. The beneficiary may, within 15 days from the date of

When this information is received, submit to the provider against the measure

the objections. The objections shall be decided by the one who is at the head of the provider.



(3) in a decision on objections will decide on whether measures

the provider was fully justified, partly justified or whether

It was not justified. Objections against the decision cannot be appealed.



(4) if the measures in the decision of the provider about the objections considered

as a fully legitimate, the provider or part of the grant recipients

not worthwhile. If it has been assessed as partially legitimate, the provider

the recipient shall pay the portion of the subsidies, which he wrongly nevyplatil. If it has been

considered as unauthorized, the provider shall pay to the recipient the valuation

the subsidy or its part. The provider shall pay the beneficiaries of the grant or

the part, which he wrongly nevyplatil, within five working days from the date of

the decision on the objections.



(5) the provider shall inform about the measures referred to in paragraph 1 and of the decision on the

objections under paragraph 3, the appropriate way without undue delay

the financial Office.



(6) if the measures referred to in paragraph 1, the provider may continue

in the payment of the remaining part of the grant.



section 14f



(1) the provider without undue delay in writing, ask the beneficiary to

the implementation of measures to remedy ^ 22) in the specified time limit, if the

the basis of the inspection findings, believes that the recipient of the subsidy direct

connection with her violated the condition,



and for which the subsidies) provided,



(b)) for which the supplier according to § 14 paragraph. 6 that its failure to comply with

will be affected by lower than dispersal, the total amount of the grant, and



(c)) whose nature allows the axle in the spare time.



(2) the extent to which the beneficiary has carried out the corrective measures in accordance with

paragraph 1 or return all or part of the subsidy referred to in paragraph 3, shall apply,

that there was no violation of budgetary discipline.



(3) the supplier shall in writing ask the beneficiary to return the subsidy, or

her part in the time limit laid down, on the basis of control

the finding believes that the recipient of the grant in direct connection with it



and) violated the obligation by law, with the exception of

obligations under section 14(2). 4 (b). k),



(b) to comply with the purpose of the grant), or



(c)) has violated another condition for which it was granted and in which the subsidy
You cannot invite to perform corrective measures referred to in paragraph 1.



(4) the amount proposed in the call to return the subsidy or its parts must

be established in the framework of the amounts calculated in accordance with § 14 paragraph. 6.



(5) Return the subsidy or its part, the date of its return to be counted

the fulfilment of the obligation to make payment for violation of budgetary discipline.



(6) the amount returned by a call to return the subsidy, or a part thereof

the provider accepts on behalf of foreign funds, and then divide and

send to individual accounts by analogy with § 44a of the paragraph. 2 and 3.



(7) the provider in an appropriate manner, without undue delay, inform the

the competent tax authority of



and the issue of invitations to perform) corrective measures and about the issue of invitations to

repayment of subsidies,



(b)), as it was for the challenge.



§ 15



(1) the procedure for the withdrawal of subsidies or repayable financial assistance can be

initiated, if after the issuance of the decision to grant the subsidy or

returnable financial assistance



and) to tying the funds of the State budget,



(b)), to determine that the information on the basis of the subsidies or repayable

the financial assistance granted, were incomplete or untrue,



(c)) that the decision to grant subsidies or repayable

the financial bailout was issued in violation of the law or the law of the European

the Union, or



(d)) to determine that cannot be fulfilled properly or on time, for which purpose

was granted subsidies, if already not violation of budgetary discipline,



(e)) of the European Commission to issue a decision on the return of ^ 16a) or the

Provisional recovery of ^ 16b) public aid



(f)) to a finding that he was given the performance of illegal work ^ 34); withdraw is

possible means provided in the period up to 12 months prior to the finding.



(2) The proceedings referred to in paragraph 1 shall be subject to the General provisions of administrative

15. ^ Control)



(3) it was decided to withdraw the subsidies or repayable financial assistance

for the reasons referred to in paragraph 1 (b). and (c))), it is not possible to save

reimbursement or part thereof or premature return of returnable financial

bailout or a part thereof, which has already been the beneficiary of the account of the State

the budget submitted.



PART 3



The method of granting subsidies and returnable financial assistance from the State

the budget of the



section 16 of the



(1) Subsidies and returnable financial assistance to provide the transfer of account

provider to the bank account of the recipient, or through authorized

the person recognized breeders association or interest grouping by

special laws on ^ 16a) the bank account of the recipient, or any other form,

or by allowing the budget disbursement account drawdown in the amount of the cash

checked-out resource procedure according to § 34 paragraph. 4.



(2) the expenditure of the State budget for the financing of programmes, which are



and assigned for reproduction) of property that is not owned by the

The Czech Republic,



(b) a condition of the loan disbursement) State guarantee,



(c) drawing funds) condition of the European Union or of the financial

mechanisms,



(d)) met from loans taken by the Czech Republic,



can provide in the form of imprest expenditure of individual providers

transferred into selected banks on the basis of contracts concluded with those

banks of the Ministry.



(3) the procedure of the Ministry and the providers in the conclusion and implementation of contracts

in accordance with paragraph 2 on the provision of banking services, consisting in the

the implementation of the work payments and deliveries, and the method and terms of settlement payments shall

State budget at the end of the year, shall determine, in agreement with the Czech national

Bank Ministry decree.



PART 4



The agreement on the provision of subsidies or repayable financial assistance



§ 17



Subsidies or repayable financial assistance may be provided on the basis of the

agreements between the provider and the applicant (hereinafter referred to as "the agreement"),

If so, the special law. The law also provides special always

the elements of such agreements.



PART 5



The provision and publication of information about subsidies and returnable financial

assistance



section 18



On the provision of information to the Ministry about the subsidies and returnable

financial assistance is not covered by the obligation of professional secrecy under

special legislation. ^ 17)



§ 18a



(1) a provider shall forward to the Department of all documents and data, with the

the exceptions referred to in paragraph 2, which are applicable to the provision of

subsidies and returnable financial assistance and in deciding on the

These controls, regardless of what kind of person are their agents.

The provider is obliged to ensure the completeness of the documents and information to

the publication, as well as the exclusion of the documents and information referred to in paragraph 2, and

pass them to the Ministry in an electronic form in the format, which provides

the Ministry of communication in the financial advisory. The Ministry is

published on its website.



(2) The publication referred to in paragraph 1 are excluded



and) documents and information relating to subsidies provided to support

research, experimental development and innovation according to the law governing the

support research, experimental development and innovation ^ 36),



(b) the documents and particulars), whose publication would have been infringed the right to their

the author decide on their disclosure or the right to use the copyright

the work ^ 37),



(c) the documents and particulars), which provides for a directly applicable regulation

The European Union ^ 38),



d) classified information ^ 39),



e) sensitive data ^ 40),



f) documents and information relating to the provision of subsidies to individuals and

organisations in countries with a democratic form of Government.



(3) If a provider when deciding on subsidies and returnable

financial assistance from the data of the originator shall orally, it must

to ensure their record so that they can be published on the Internet

pages.



(4) the documents and particulars shall be published so as to make it clear who is when

to whom and in what context. Information about the Ministry shall transmit to the

the provider. Repetitive documents and information may not be published,

but just give them a link. This also applies to documents and information

published on the website of someone other than the provider.



(5) the documents and particulars referred to in paragraph 1 shall transmit to the Ministry of the provider

without undue delay after which arose, or when it is received.

The Ministry is to be published without undue delay after their receipt.

If the set deadline for the adoption of certain grants, publish

the Ministry of the grant application as soon as possible on the day following the expiry of

specified date, and no later than the 10th day after the expiry of the term. To do this,

the provider shall forward the necessary information to the Ministry. The Ministry of

the accuracy or completeness of the documents and of the data from the provider

took over the publication, neprověřuje.



(6) publication of the documents and information relating to the provision of subsidies and

returnable financial assistance on the website lasts for

at least 10 years, and regardless of the fact that occurred after their

the publication of the.



EPISODE 6



The granting of subsidies from the State budget to the budgets of the territorial

self-governing units



§ 19



(1) the criteria for the calculation of the amount of the subsidies granted from the State budget

in the budget of the region lays down the law on the State budget every year, if

This or the Special Act provides otherwise.



(2) Subsidies from the State budget to the budgets of the municipalities to provide

through the regions in which it is located, the competent municipalities if this

or the special law does not provide otherwise. The activity of the regions referred to in the first sentence is

the activities performed by the delegated competence.



TITLE IV



EVALUATION OF THE IMPLEMENTATION OF THE STATE BUDGET, BUDGETS OF STATE FUNDS, THE BUDGETS OF THE

TERRITORIAL SELF-GOVERNING UNITS, VOLUNTARY UNIONS AND REGIONAL

THE COUNCILS OF THE REGIONS COHESION AND PURPOSE FOR THE FUNDS OF THE STATE BUDGET



section 20



Evaluation of the implementation of the State budget, budgets of State funds, the budgets of the

territorial self-governing units, voluntary unions and regional

rad cohesion regions



(1) for the implementation of the State budget of the Government of the Chamber of Deputies.

The Government shall submit to the Chamber of deputies after the end of the half-year report

evaluate the development of the economy and the performance of the State budget; the message contains

also the guest performance of the budgets of territorial self-governing units,

voluntary municipalities, Regional Councils of the regions cohesion and development

State financial assets, State guarantees, the State of development of the public debt,

their detailed analysis, the views of the performance until the end of the year, and in the case of

a deviation from the approved State budget information on the steps to the

ensuring the stability of budgetary management.



(2) the Ministry shall evaluate fulfilment of the continually cash the State

budget and shall report on it after the first and third calendar

quarter of the information to the Government so that the Government has submitted to the end of the month

following the end of the calendar quarter of the Budget Committee

The Chamber of Deputies.



(3) a report referred to in paragraph 1, when it takes on the Chamber of Deputies

consciousness, and the information referred to in paragraph 2 shall take note

the Budget Committee of the Chamber of Deputies, the Department shall publish a notice in the

electronic form, in a manner enabling remote and continuous access.



(4) the administrator of the chapters, organizational folder State contributory organization
territorial self-governing units, voluntary volumes municipalities, Regional Council

cohesion regions, State funds and other recipients of funding

provided from the State budget are required to submit data

required for the interim evaluation of the implementation of the State budget. The obligation to

submit the information necessary for the continuous assessment of the performance of the State

the budget shall also apply to legal and natural persons, which was

granted the State guarantee to ensure repayment of the loans. Local Government

units, State funds, voluntary volumes of municipalities and the Regional Council of regions

cohesion are required to submit the information necessary for the continuous

evaluation of their budgets. Municipalities and voluntary communities submitted volumes

data through the regions, arguing that voluntary volumes of municipalities so

through the region, where they have their registered office. Region, the capital city of Prague and

The Regional Council of the cohesion regions shall submit information to the Ministry.

Information concerning the financing of the programmes shall be submitted by the municipalities and voluntary

volumes of the municipalities directly to the competent administrators. The activity of the regions referred to in

the fourth sentence is devolved.



(5) failure to fulfil the obligation to submit data is reason to another

the provision of budgetary resources has been suspended, and up to

the fulfilment of the obligation. Responsibility according to a special regulation by

not prejudice the. ^ 16)



(6) the way the dates for the submission of data and their range provides

Ministry decree.



section 21



Purpose of funds of the State budget



(1) the Purpose of funds of the State budget is determined by the binding indicator

the State budget.



(2) when moving resources between chapters of the State budget remains

preserve the purpose, which is determined by the binding indicator State

the budget, if not a budgetary measures under section 24, paragraph. 1

(a). and).



(3) the Assigned resources cannot be moved the subject of further

the budget measure, which would change the purpose of their use. In

the case that will not be consumed in the current financial year, may be in the

the following years used only for the intended purpose.



(4) the purpose for the use of the funds of the chapter General cash administration

the binding parameters of the law on the State budget, or when moving

under section 24, paragraph. 1 (a). and) provides for the Ministry. Purpose of use

Government budget reserves resources provides the Government, or on the basis of

its credentials to the Minister of finance.



THE HEAD OF THE



THE PAYMENT NEEDS OF THE BUDGET-UNSECURED, BUDGETARY MEASURES AND GOVERNMENT

BUDGETARY RESERVE



section 22



The payment needs of the budget-unsecured



(1) If a business the State of need of payment during the year

budget-unsecured, it shall ensure that efficient by performing other

tasks by rolling out or limiting any other, less urgent task,

or the use of extra-budgetary resources organizational folders State (§ 45

paragraph. 3.) before making such a payment is to be made of budgetary

the measures.



(2) If a for contributory organization in need of payment during the year

the financially unsecured, it is necessary to ensure a limited by doing

some of the tasks in a given budget period, after consultation with the

the founder within set cost, higher yields, using

funds organizations or by increasing the contribution to the

activities from the budget of the founder.



(3) The payment of necessary budgetary resources can provide unsecured

from the Government's budgetary provision (section 27).



The budgetary measures



section 23



(1) the budgetary measures means



and move the funds of the State budget) in the framework of binding indicators and

between the binding indicators laid down by the law on the State budget or in the

the framework of binding indicators and between binding indicators set out

Chapter administrator; binding indicators set by the administrator of the chapter are

It provided for income and expenses broken down in more detail in the framework of the binding

the indicators laid down by the law on the State budget,



(b) budget overrun of expenditure) allowed, which does not change

binding parameters



c) tying the State budget within budget, which

There is no change of binding indicators,



(d)) the revenue and expenditure the offsetting increase in the State budget, pursuant to section 24 of the

paragraph. 1 (a). (d)) and section 24, paragraph. 4,



(e) reduction or transfer income), provided that it will not change the balance of

budget revenue and expenditure of the chapter,



(f)) to increase or decrease one binding indicators of the budget expenditure.



(2) the budget of the measure shall be considered made by changing the information in the

the budgetary system according to § 25 paragraph. 10.



section 24



(1) the Government or on the basis of its mandate the Minister of finance may



and the implementation of necessary expenditure) enable nonsecure State

the budget shall ensure the reimbursement of savings on other expenditure of the State

the budget, and it's up to the amount in a given year not exceeding 5% of the total

the approved budget expenses chapter, for which the adjustment is performed, and

not exceeding 10% of the total volume of binding indicators in the chapter,

that edit is performed,



(b) any income reduction) of activities, without limitation, for

provided, that does not change the balance of the budget revenue and expenditure of the chapter,



(c)) to move the funds corresponding to the previously budgeted share of

co-financing from the national budget following the decision of the Commission

Of the European communities on the change in the location of the funds provided from the

the budget of the European Union. These movements do not apply restrictions under

(a)), and in accordance with paragraph 3,



(d)) without impact on the balance of the State budget to increase the total revenue and expenditure

the State budget and raise the relevant indicators of individual chapters

the State budget in the amount of the sums transferred from reserve funds

organizational components of the State under section 48, paragraph. 7, if they are to be

used for different organizational folder State, or to any other purpose,



(e)) allow secure resource movements without restriction in the State

the budget, if their purpose is complied with the mandatory

an indicator of the State budget,



(f)) allow moving income budgeted as income from budget

The European Union or of the financial mechanisms, in correlation with the movement

the budgeted expenditure, such as expenditure co-financed by the budget of the European

Union or financial mechanisms, without any impact on the balance of the budget revenue

and expenditure chapter,



g) allow the reduction or increase of one binding budget indicators

expenditure to 10% of the amount approved by the law on the State budget for

provided, that does not change the balance of income and expenditure chapter.



(2) restrictions on five and 10% referred to in paragraph 1 (b). and) do not apply

for the use of the Government's budgetary reserve budgeted in Chapter General

cash management and Treasury Operations for the chapter of financial assets and

The national debt.



(3) Allow to move between the binding indicator or change one

indicators of the State budget within the chapter above 10% for each indicator

can the Financial Committee of the Chamber of Deputies.



(4) the Minister of finance may increase the overall revenue and expenditure of the State

the budget without changing its balance and appropriate follow-up of binding indicators

the amount of the expected expenditure on the financing of the programmes or

projects co-financed from the EU budget will be higher than

set by the law on the State budget. This mandate can be used after

the depletion of all resources budgeted to finance programs or

projects co-financed from the EU budget and all

the funds that have been transferred to reserve funds for this purpose, and

After the exhaustion of rights under section 47.



(5) a written application for the implementation of the financial measures referred to in paragraph 1

may be submitted to the Ministry by 30. November, the current financial

of the year. The Ministry shall execute the request for budget measures within 30

calendar days, by 15. December of the current financial year.



(6) a written application for the implementation of the financial measures referred to in paragraph 1,

that change the binding of the indicator expenditure on the financing of the programmes, you can submit

in terms that establishes a Ministry decree, but no later than

November 30, the current financial year.



(7) the budgetary measures referred to in paragraph 1 shall inform the Government

Deputies in the reports on the implementation of the State budget, or

If the Chamber of Deputies.



(8) the budgetary measures referred to in paragraph 1 and in accordance with § 25 paragraph. 1 (a). (d))

and the reduction of claims pursuant to § 47 odst. 6 (a). (c)) concerning chapters

Office of the President of the Republic, the Chamber of Deputies, the Senate, the constitutional

Court, Supreme Audit Office and the Office of the public defender of rights may

be carried out only with the consent of the Chamber of deputies or the specified

authority.



§ 24a



If the Ministry requests for budget measures that contain

requirements referred to in section 26, paragraph. 2, the similarly under section 14(2). 4

the formalities under which the funds are to be used, where appropriate, may, in

transfers under section 24, paragraph. 1 (a). e) or (f) establish a wicking) lower

violation of budgetary discipline. In that case it shall proceed in accordance with § 14 paragraph. 6

Similarly.



§ 25



(1) the business of the State are



and entitled to move funds) of the State budget in the framework of the
each binding indicators laid down by the law on the State budget

or set by the administrator of the chapter,



(b)) entitled to exceed the expenditure on the use of mandatory indicators

extra-budgetary resources (section 45 (3)), of using savings from previous years

(section 47) and adopted for the insured event; changes to the binding

indicators of expenditure, in other cases it may allow the organizational folder

Chapter administrator under the budget chapter,



(c)) are required to bind the resources of the State budget, if you fail to comply with

budgeted revenue, with the exception of income from income taxes, from the share of tariffs,

social security contribution to State policy

employment, or income from the fines, which were budgeted as income

the budget of the European Union, from the financial mechanisms and financial year

have not been credited to the revenue account of the State budget set up for

organizational folder State, in subparagraph (e)), unless otherwise specified; These

funds provided from the budget of the European Union, from the financial mechanisms

in the following years they become income of the financial year in which the

have been received and for the purposes of the evaluation of the implementation of the budget as ":

part of the implementation of budgeted revenue of the business of the State and

their amount cannot exceed the expenses of the State budget,



(d)) required to bind the resources of the State budget, if decided by the

the Government,



(e)) are required to bind the resources of the State budget in the case of the additional

the decision of the administrator of the chapter that the projects co-financed by the

the European Union budget will be financed from the State budget;

binding is performed at a level which corresponds to the amount spent on

financing for the project as a proportion of the budget by the

The European Union, minus the expenses that have been converted into National

the Fund under section 7 (2). 4.



(2) the provisions of paragraph 1 (b). (c)) shall not apply to the State Chapter

debt and Chapter Operations of State financial assets.



(3) if the organizational part of the State to ensure the compensation of the loss

income that is required to bind the resources of the State budget of the binding

the corresponding part of current expenditure, shall notify this fact to his

the founders, who decides how the budgeted balance will ensure

Chapter.



(4) if the organizational part of the State to ensure the payment of necessary expenses,

because of his cover was included in its budget amount

insufficient or that were not budgeted, it is required to ensure

the resources of the State budget to cover this expenditure as a priority

transfer funds within your budget.



(5) the expenditure effected before the financial measures of the amount of the

fixed binding indicator are unauthorized use of resources

the State budget. Expenditure incurred before the budget

measures in excess of the budgeted according to the sections and items of budget

the songs are unauthorized use of funds of the State budget.

The provisions of the second sentence shall not apply to the selection of the advances in cash from

the bank account to the Treasury, if it is not possible at the moment of their

selection to determine precisely the section and item of the budget.



(6) to change the binding characteristics due to changes

subordination or the transfer of tasks between branches of the State,

submit an organizational folder State in which such measures applies,

his development of a mutually agreed protocols containing proposals

on the mutual movement of funds of the State budget. If the changes

binding parameters are not authorized administrators of the chapters, submit them to the

Chapter administrator Ministry. The Ministry will carry out the required

the budgetary measures, to be in the proposals on their implementation

the irregularity.



(7) the State can bind expenditure assigned the specified binding

indicators of the State budget act only with the consent of the Ministry.



(8) the State shall use the financial resources of the bound

in the budget to move either to the realisation of budgetary expenditure without

the consent of the authority which ordered the binding or agreed.



(9) the State can perform movements of funds of the State

budget in its own powers, so that expenditure can be implemented

not later than 31 December 2006. December of the current financial year.



(10) the budgetary measures is carried out by changing the information in the financial

the system.



(11) the Chronological records of all budgetary measures carried out in the

during the year are held in the financial system. Process throughout the

the scope of the budget.



(12) the funds of the State budget, which the financial system

checked out the procedure according to § 34 paragraph. 4, cannot be the subject of

the budget measures.



section 26



(1) the elements of the request for budgetary measures are



and the type of measures referred to in the budget)) and (c)) to (f)),



(b)), the amount that is the subject of the budgetary measures,



(c) a detailed justification of the proposed budget) measures



(d)) in the case of the requirement for increased spending and a proposal to cover them and

justification the possibility or impossibility of protection in the framework of the budget of the chapter on

the basis of the earlier actual drawdown of its budget,



e) in the case of the proposal on reduction of the expenditure of the designation of an organizational folder

the State, which has the resources or the budget to be increased,



(f)) in the case of a request for a reduction in the budgeted revenue proposal to reduce

the expenditure in the same amount,



(g)) the name of the binding indicators, which the proposed budget measures

concerns, including placing the item and section



h) updated data information system pursuant to section 12 paragraph. 4.



(2) organizational component of the State budget expenditure, which shall be reduced in accordance with section

24 paragraph. 1 (a). e) or (f)), may be determined by analogy with § 14 paragraph. 4

the formalities under which the funds are to be used. It can also provide

a lower payment for violation of budgetary discipline that is related either to the total

the amount of movement or to the amount that has been violated budgetary discipline.

In this case it shall proceed in accordance with § 14 paragraph. 6 similarly. In the event that the

When this move reduces the budget chapter, the required

requirements of chapter administrator when the application of budgetary measures. Similarly,

advancing the State that determines the purpose or the conditions under

which can be inserted into the State budget.



(3) the State, whose budget is reduced under paragraph

2, may proceed under section 14f, mutatis mutandis, if the project

is the organizational component of the State. Return of funds is done moved

the budgetary measures, if they are to be returned to the State budget, in

other cases the organizational part of the State, whose budget was

reduced, accepts on behalf of foreign funds and shall proceed in accordance with § 44a

paragraph. 1.



section 27 of the



The Government's budget reserve



(1) to ensure that financial management is to cover the necessary and

unforeseen expenditure creates in the State budget the Government budget

reserve. The Government's budget reserve is at least equal to 0.3%

the expenditure of the State budget for the financial year.



(2) on the application of the Government's budget is decided by the Government and the reserve in the range of her

specified by the Minister of finance.



(3) on the application of the Government's budget report to the Chamber of Deputies, the Government shall reserve

the House in the reports on the implementation of the State budget.



TITLE VI OF THE



STATE FUNDS



section 28



(1) For financial security separately set tasks and management of

funds designated for them shall state funds as legal

of the person. Each national fund is established by law.



(2) in the Act establishing the National Fund is established, shall be determined by the authority,

in the scope of the State Fund include, and set out the financial resources

the State Fund, the ways of their use and the method of financing

the administrative expenses of the State Fund; administrative expenses include expenses

with the activities of the staff of the State Fund and reimbursement of expenses to members of organs

the State Fund provided for by law.



(3) if the administrative expenditure of the State Fund financed by grants from

the State budget, apply to the use of the funds of the legal

the rules governing the management of organisational units of the State.



(4) the balances of the funds of the State Fund shall be transferred to the following

of the financial year.



(5) the name of the State Fund shall contain the designation "the State Fund".



(6) the provision of subsidies and returnable financial assistance from the State

the Fund, including how their provision modifies the specific legislation.



TITLE VII



STATE REVENUE AND EXPENDITURE ACCOUNT AND THE DEVELOPMENT OF ITS PROPOSAL



section 29



State final account



(1) the State revenue and expenditure account contains information about the financial results

management last year.



(2) the part of the State final account final chapters are accounts

processed and submitted to the Chamber of Deputies separately their

Administrators.



(3) the annex to the State final account consists of summary information on the results of

financial management of territorial self-governing units, voluntary

municipalities, Regional Councils of the regions cohesion, information on the main
the results of the management of State funds, State financial overview

assets and liabilities, an overview of State guarantees and an overview of the status

the funds of the State organizational components.



(4) the State final account, after discussion in the Chamber of Deputies shall publish

the Ministry, together with the opinion of the Chamber of deputies in the electronic

the form of means capable of long-range and continuous access.



section 30



The proposal of the State final account



(1) the proposal of the State final account drawn up in the Ministry

conjunction with the administrators of the chapters, local authorities,

voluntary volumes municipalities, regional councils of the regions and cohesion

national funds and shall submit it to the Government. At the same time submit a proposal to

the use of the surplus of the financial management or to cover its deficit.



(2) the administrator of the chapters, the territorial Governments, municipalities, voluntary volumes

The Regional Council of the cohesion regions and State funds are required to

submit to the Ministry of information necessary for drawing up the draft State

the final account. The municipality and the municipalities shall submit the data voluntary volumes

through the regions, arguing that voluntary volumes of municipalities so

through the region, where they have their registered office. Region, the capital city of Prague and

The Regional Council of the cohesion regions shall submit information to the Ministry.

Information concerning the financing of the programmes (section 12) shall be submitted to the municipality and

voluntary volumes municipalities always directly to the competent administrators.

The structure, terms and scope of the submitted data necessary for

the elaboration of the draft State final account provides the Ministry of

by Decree. The activity of the regions referred to in the second sentence is devolved.



(3) the Ministry shall direct the work on the drafting of the State final

account and the final accounts of the chapters of territorial self-governing units,

voluntary municipalities, Regional Councils of the regions and cohesion

State funds.



(4) the Manager shall compile the results of the chapters on financial management

last year, the draft of the final account of their chapter in the range and

terms that establishes a Ministry decree in the same subdivision, in

as the State budget was drawn up. The chapter discusses the it Manager in the

the competent committees of the Chamber of Deputies before discussing the draft

the State final account to the Chamber of Deputies. After this consultation

It shall publish, in electronic form, in a manner enabling the remote and

24/7 access.



(5) the draft State final account serves the Government of the House of Commons

no later than 30 June 2005. April of the year following the assessment of the financial

the year.



(6) if the balance of the State budget management different from balance

provided for in the law on the State budget, shall decide on the use of surplus

or for payment on a proposal from the government deficit, the Chamber of Deputies. If

The Chamber of Deputies when discussing the draft State final account

Decides that the surplus or part of it will be used to finance

the expenditure of the State budget in the current financial year, these shall be transferred

the revenue of the State budget resources for the current financial year.



TITLE VIII



EXTRAORDINARY STATE FINAL ACCOUNT, SAFE STATE BUDGET AND WAR

THE STATE BUDGET



section 31



Drafting of the extraordinary State of the final account and design

the emergency State budget after the Declaration of a State of emergency



(1) after the Declaration of a State of emergency, ^ 18) draws up the Ministry

the design of the extraordinary State of the final account and design of emergency State

the budget for the rest of the year. When drawing up the draft emergency State

the final account in accordance with the provisions of section 29 and 30 and in developing

the design of the emergency the State budget in accordance with the provisions of section 8 with

taking into account the potential danger to the time delay.



(2) the extraordinary State of the final period to account for the acquisition of

the effectiveness of the law on the State budget is drawn up, the Ministry of emergency

in cooperation with the administrators of the chapters and submit it to the Government.



(3) draw up the draft of the State budget, the Ministry of emergency in

cooperation with the administrators of the chapters, and within 15 days from the date of its publication in the State of

the threat to the State it shall submit to the Government.



§ 32



Drafting of the extraordinary State of the final account and design

war of the State budget after the announcement of the State of war



(1) after the announcement of the State of war, the Ministry shall draw up ^ 19) proposal

the extraordinary State of the final account and a proposal for a State of war

the budget for the rest of the year.



(2) when processing the proposal for the extraordinary State of the final account and

the draft budget of the Ministry of war follows, mutatis mutandis, in accordance with section 31.



TITLE IX OF THE



THE MANAGEMENT OF THE STATE TREASURY, DEBT MANAGEMENT AND STATE FINANCIAL ASSETS

AND LIABILITIES



Part 1



The management of the State Treasury and debt management



section 33



The administration of the funds of the Treasury



(1) the funds of the Treasury are separately held on accounts

referred to in § 3 (b). h) (hereinafter referred to as "child of the public Treasury accounts").



(2) the accounts of the State Treasury and accounts of the children of Treasury leads

The Czech National Bank in Czech crowns and in the single European currency,

or in other currency stipulated in the contract in accordance with paragraph 4. To

accounts of the Czech National Bank provides payment services ^ 41). Child accounts

the Treasury are subject to individual State summary accounts

the Treasury, in accordance with the various currencies in which the accounts are child

the Treasury kept.



(3) the total sum of funds on accounts of child

each summary accounts of the State Treasury may not be negative.



(4) the contents and scope of the activities relating to the management of national accounts aggregates

the Treasury, including the conditions of remuneration of the balances on these accounts, specifies the

the contract between the Ministry and the Czech National Bank.



(5) the subordinate Treasury account balances are part of the Government

financial statistics and their registration ensures the Ministry.



(6) the business of the State and legal persons, which have the financial

relationship to the Treasury, are required to provide the Ministry of

information for continuous monitoring of the development of funds and for

the control of their use, in accordance with the rules laid down by the Ministry.



(7) interest from the General account are the income of the State budget and remuneration for

banking services for accounts under section 3 (b). h) points 1 to 9 are expenditure

the State budget.



(8) the owners of accounts pursuant to section 3 (b). (h)), points 10 to 15 can convert

cash on them led to the accounts which are not subject to the

the Treasury. The funds held in the accounts of the State Treasury

According to section 3 (b). h) points 1 to 9 must be kept outside the accounts of child

the Treasury. The Ministry can monitor compliance with this

obligations. The owners of the accounts referred to in section 3 (b). (h)), points 10 to 15 is a Czech

the National Bank shall be entitled to in relation to these accounts provide only

payment services according to the law on payment systems ^ 41a) consisting in the

implementation of the transfer of funds from a payment account, which gives

the payment order of the customer, if the supplier does not provide the user

the transferred funds as a loan, even for the use of a payment

a resource consisting in the application of electronic banking.



(9) the owners of accounts pursuant to section 3 (b). (h)), points 10 to 15 will receive from

the Ministry instead of the interest money filling this interest to replace; in

this case, the Czech National Bank does not validate the reservation procedure according to §

paragraph 34. 5. The amount of the money filling replacement interest lays down

the Ministry announcement on their website.



(10) the mode of payment of expenses of the intelligence services of the Czech Republic ^ 2a)

governed by a special regime agreed with the Ministry.



§ 34



Liquidity of the Treasury



(1) the Ministry shall implement the measures necessary to overcome cash

discrepancies between the revenue and expenditure of the State budget of up to 15%

the total expenditure of the State budget, approved by the law on the State

budget, or budget stopgap, accepting the lease, loan or

the issuance and sale of State bonds. Permission to overcome cash

discrepancies between the revenue and expenditure of the State budget is increased in the case of

the law approved the State budget deficit, and that the amount of this

the deficit, and in the case of a time discrepancy between spending cash

the funds budgeted as own resources of the European Union based on

from value added tax and are based on gross national income ^ 11f) and

the requirements for these own resources laid down in the budget of the European Union, and

It's up to the amount of this non-compliance.



(2) the Ministry is authorised to deal with the deficit of the State budget coverage

the previous year by issuing Government bonds, until the definitive

the decision of the Chamber of Deputies on how to address this deficit.



(3) Surplus funds to the individual national accounts aggregates

the Treasury Department may in the short term to save or invest on

financial market or provide short-term leases and loans

legal persons referred to in section 35, paragraph. 5 and other States; available
cash balances on each account of child

the summary accounts of the State Treasury, these operations do not change. The provisions of the

§ 36 odst. 6 this is not prejudice.



(4) before an organizational folder State produces a legal reason for picking

the funds of the State budget, checks out the organizational folder

the State responsible for the payment of the estimated amount of those funds in their

the budget, and to the extent that budgetary classification track. As follows

set the amount of the reservation can change the State of the organizational component, or

may cancel the reservation. Interim management control under the Special

^ law 22) must be made before making the reservation.

If payment has not been made by the end of the issue of the financial year, shall be

reservations confirmed by no later than the end of January the following

financial year, and it's always before payment.



(5) the Czech National Bank verifies the booking of cash

funds in the budgetary system according to paragraph 4, after the transfer of the payment

command on the debit account organizational folder State. If they are not in the budget

organizational folder State matching funds are reserved,

The Czech National Bank rejects payment order. The Czech National Bank

does not validate the reservation in the case of cash withdrawals, transactions

using a credit card and when posting prices for granted

the Czech National Bank payment services. In cases where the financial

the system is not in operation, performed by the Czech National Bank on the instructions of payment

of the Ministry.



(6) the Department is authorized to establish the terms and scope of the payment

the mode of expenditure of the State budget and to enable its exceptions.



(7) the activities referred to in paragraph 3 may, on the basis of the agreement, the Ministry of

exercise also by the Czech National Bank.



(8) on the accounts of the Ministry for the Treasury and liquidity management for

debt management including accounts opened at banks and branches

foreign banks can accrue revenue under section 6 (1). 1 and may from

them to pay the costs pursuant to section 7 (2). 1, if they relate to the management of

the liquidity of the Treasury or the management of the public debt. These revenues and

expenditure for a period of not more than one month, can add up and

to set off each other; in this case, their balance within three working days

After the last day of this period tackles State budget, chapter

The national debt. The accounts of the Ministry for the Treasury and liquidity management

for debt management, including accounts opened at banks and branches

foreign banks held in the single European currency, or in other

currencies can also facilitate foreign currency payments from the State

budget and into it.



section 35



The performance of the activities in connection with the management of the public debt



(1) the Ministry or legal person established in accordance with the Special

the law, in connection with the management of the public debt is entitled to



and negotiate deals with investment) instruments and securities, to acquire,

dispose of and legal burden on investment instruments and securities, in particular the

trading on its own account with State bonds and other investment

instruments; These shops is the Ministry authorized to negotiate with domestic

or foreign persons, individually or through other

of the person,



(b)) to organize a government bond market,



(c) operate a payment system) according to the law governing payment transactions;

This payment system is not considered payment system with the

finality of settlement ^ 20),



(d)) to keep a record of book-entry Treasury bonds and implement

related activities; This is a separate registration records pursuant to

the law governing business on the capital market, also in the

Register of emissions and operating procedures for the management of the Ministry, provides



(e) operate a settlement system) according to the law governing business

the capital market for State bonds; the existence and name of this

settlement system, the Commission of the European communities, nenahlašuje



(f)) to perform a custody and management of Treasury bonds and other securities

keep a register of dematerialized securities, government bonds, or

book-entry securities, or



(g) provide additional activities) associated with the management of the public debt.



(2) the activities referred to in paragraph 1 (b). and) may on the basis of the agreement with

the Ministry to carry out domestic or foreign person, if it is to exercise

such activities shall be entitled to; the activities referred to in paragraph 1 (b). and) can

on the basis of the agreement, the Ministry also carry through the Czech

the National Bank.



(3) the performance of the activities referred to in paragraph 1, if it is exercised

Ministry or a legal person established in accordance with other legal

the prescription is not subject to supervision by the Ministry, the Czech National Bank and not to

It should be the authorization, registration or other business privileges.



(4) Ministry in the performance of a debt management creates the accounts

the Department of the Treasury and liquidity management for the management of the State

debt reserve funds from the issuance and sale of State

bonds, lease and loans received from other funding sources

the public debt and of the agreed financial collateral or comparable

According to the law of the foreign State's assurance as a source of the Ministry for

Elimination of market risks, risks of registered Treasury bonds on the

the financial market and other risks associated with the financing of the deficit

the State budget and the national debt, and as a source for the performance of the debts of the

the contracts, which stipulated the financial collateral or comparable collateral

According to the law of the foreign State. The Ministry is authorised to reserve cash

Save or invest funds in the financial market. These cash

resources and related operations shall be subject to registration in the State

financial assets.



(5) the Ministry is authorised to receive the loaner or credits from

legal persons, and of other States or to provide leases or loans

legal persons, for the debts of the principal activity is guaranteed by

the special law, Czech Republic, State funds and other legal

persons, if the Government decides that the lease or loan are necessary to

avoiding damage to the national economy. In connection with this

the Ministry authorized for these legal entities to negotiate trades with

investment instruments, including derivatives to limit interest-rate and currency

or other risks of such legal persons.



(6) the Leases and loans granted pursuant to § 34 paragraph. 3 and in accordance with paragraph 5 of

not cost the State budget, the payments of these leases and loans

not the State budget income and interest and other income from these

leases and loans are income of the State budget.



(7) the Ministry may issue Government bonds to cover the budgeted

the deficit of the State budget without including the budgeted balance chapter

The operation of State financial assets, on payment of the nominal value, or

principals of the national debt, including the nominal value or principal derivatives

related to the payment of the nominal value or principal of the national debt,

for the purpose of creating a reserve of funds referred to in paragraph 4, for the

the purpose of the granting of leases and loans to legal entities referred to in paragraph 5,

for the purposes of the performance of debt contracts, which stipulated the financial collateral

or comparable collateral according to the law of the foreign State, or has decided to

so the Government. In connection with the management of liquidity and Treasury management

the national debt can be government bonds when they write on the first edition

securities account of the Ministry in the relevant register.



PART 2



Government financial assets and liabilities



section 36



(1) the Ministry shall exercise the management of government financial assets and liabilities.



(2) the State financial assets are



and the funds transferred from) the results of financial management

the past years, on the basis of the decision of the Chamber of Deputies and other cash

the funds, which the Government so decided, or Chamber of Deputies, or

the funds provided for in a special law ^ 21),



(b) State) investments in companies and securities,

the owner is the State, and which is not competent to manage

one chapter of the Manager,



(c) the claims of the State of the credit) and returnable financial assistance

provided by the State financial assets, as well as the claims of the

State guarantees realized from State financial assets and debts

the State, which he promoted other bodies,



(d)) other receivables of the Ministry outside the normal economy.



(3) the part of the Government's financial assets is also a special reserve account

for pension reform, on which the Ministry for each year in which the

revenues premiums to the pension insurance, including revenue from finance charges and

fines accrued pension insurance together with the amount of EUR 7.2

% return of value added tax borne by the State budget a higher

than the expenditure on pension insurance benefits including expenses associated with

by selecting a premium to the pension insurance and payment of pension benefits

insurance, transfers from the State budget an amount equal to the difference of the

revenue and expenditure. The Ministry shall determine the method of calculating the difference of the
revenue and expenditure of the Decree. Revenue in this account, a cash

funds credited to him in accordance with the specific legislation. Cash

the funds in this account are used on pension reform, according to the

the resolution of the Chamber of Deputies on the proposal of the Government. The used amount

increases the budget of the expenditure of the State budget and changing the funding

If the item was not rozpočtováno. The Ministry is

shall be entitled to temporarily free funds kept on this account stored in banks

or invest in government bonds and the bonds of the Czech national

the Bank, as well as to the bonds issued by the Member States of the Organization for

economic cooperation and development, and bonds issued by Central

banks of those States or the European Central Bank. For investment

the resources of the account shall apply the provisions of § 35 paragraph. 1 and in section 35, paragraph. 2

Similarly. Proceeds from the investment are income this account. Reports on the

the management of the funds are part of a national account

the final account.



(4) the claims of the returnable financial assistance, property

the participation of the State in commercial companies and securities which

the owner is the State, and which are relevant to farm administrators

the chapters are not part of the Government's financial assets and the Ministry has

the obligation to register outside of State financial assets. The deadlines for the transmission of

information about the status of the financial assets, their scope and structure

the Ministry shall set by Decree.



(5) the State financial assets created from the results of the financial

the management of past years can be used only with the consent of the

the Chamber of Deputies. The use of other government financial assets shall be decided by the Government

or on the basis of its authority the Minister of finance. This is true even for

the provision of subsidies or repayable financial assistance from the State

financial assets. On the provision of subsidies and returnable financial assistance from

State financial assets and their withdrawal are subject to section 14, paragraph. 1, 3

up to 6 and 10 to 13 and 15.



(6) the Ministry is in the performance management of government financial assets and

the performance management of the accounts on the basis of specific legal

Regulation outside the State budget and State financial assets ^ 21a) shall be entitled to

to acquire, dispose of and legal burden on Government bonds and to acquire and

dispose of bonds issued by the Czech National Bank. The Ministry is in the

the performance of the management of government financial assets and in the context of the performance management

accounts on the basis of special legislation outside the State

the budget and State financial assets ^ 21a) Furthermore authorised to negotiate trades

with other investment instruments, including derivatives to limit the interest and

monetary or other risks. These shops is the Ministry shall be entitled to

to negotiate with domestic or foreign persons, or on a

a contractual basis with the use of the services of securities traders,

foreign securities dealers or the Czech National Bank.



(7) the State financial liabilities are



and the debts of the State corresponding to the nominal) values of the bonds it issues;

the State of the financial liabilities, however, do not enter the State debt of the bonds,

that have been entered in their first issue of the securities account, which

leads the Ministry in the relevant register, after time what are on this account

written, as well as its own bonds acquired by the State as their issuer

before the date of maturity,



(b) debts from the State-adopted) leases and loans,



(c) the debts of State issued) bills of Exchange,



(d) unpaid debt) of the subscribed capital equity

registered in State financial assets.



(8) the national debt consists of Treasury liabilities referred to in paragraph 7 (b).

and (c))), taking into account the nominal value or principal derivatives and

the nominal value of Treasury bonds, which are the subject of the financial

collateral or comparable according to the law of the foreign State's assurance.



(9) the Government shall submit to the Chamber of Deputies a report on expected developments

Government financial assets and liabilities, together with the draft law on the State

the budget.



TITLE X



MANAGEMENT OF THE RESOURCES OF THE NATIONAL FUND



§ 37



The National Fund



(1) the National Fund's summary



and funds that) confers on the European Union to the Czech Republic to

implementation of programmes or projects co-financed by the budget of the European

Union through the structural funds, the Cohesion Fund and the

The European Fisheries Fund ^ 4a),



(b)) the funds of the transition facility (the Transition Facility) and



(c)) of funds financial mechanisms that are the Czech

Republic conferred on the basis of international agreements, including the interest of them.



(2) the Ministry as the paying authority shall coordinate the management of financial flows

the funds provided from the budget of the European Union, the National Fund and the

manages these resources. The Ministry coordinates the management of the financial

flows of funds granted from the financial mechanisms and manages these

resources.



(3) the funds of the National Fund is concentrated through

used in accordance with the principles of the financial perspectives and commitments

arising for the Czech Republic from the European Union or the law of the

the international treaty.



(4) the management and control of funds collected

through the National Fund shall be governed by the provisions of this law

relating to the financial management and control, unless

This law, European Union law or international treaty, to which the United

Republic, and otherwise.



(5) the balances of the funds in the accounts of the National Fund,

transferred to the following year.



(6) in the provision of subsidies from the National Fund referred to in paragraph 1 and the procedure

their withdrawal will proceed according to section 14 and 15 apply mutatis mutandis, subject to the

European Union law or international treaty, to which the Czech Republic

tied, otherwise. The decision is issued for a period of execution of the

the project.



section 38



Consequences of breach of discipline in the management of funds

The National Fund



(1) unless otherwise provided in this Act, shall be in breach of the discipline in the

the management of funds in the National Fund under section 44 and 44a.



(2) the amounts unlawfully used or seized funds

provided from the national pool is the one who is improperly used or

held, liable to the National Fund. The finance charge is liable to

the State budget [article 6, paragraph 1, point (a). n)].



(3) if so requested by the European Commission on the repayment of wrongly used or

seized funds from the budget of the European Union provided from the national

the Fund shall be transferred to the funds of the National Fund in the budget

Of the European Union. If these resources are not in the National Fund, diverting the

from the State budget; After the return of improperly used or seized

the funds are channelled into the National Fund of the National Fund to

the State budget.



(4) from the State budget shall be paid the interest saved by the European Commission for the

failure to comply with the obligations referred to in paragraph 3.



(5) if the obligation referred to in paragraph 3 and the remaining cash

the funds paid to the National Fund referred to in paragraph 2, be carried over from the

The National Fund for the other source of common funding in proportion, in

What are these resources on common funding.



TITLE XI



FINANCIAL CONTROL



section 39



the title launched



(1) Chapter Administrator is responsible for the management of the resources of the State

budget and other financial resources of the State in his chapter.



(2) the Ministry of financial authorities, administrators of the chapters and regions provide

control of the management of the resources of the State budget, resources

provided from the State budget, the other funds of the State,

the resources of the National Fund and funds provided from the National Fund

under special legislation governing financial control ^ 22)

(hereinafter referred to as "financial control").



(3) the administrator chapter consistently monitors and evaluates the efficiency,

efficiency and effectiveness of spending expenses in his chapter. If

the founder of the business of the State or the contributory organization or

the function of the founder, in its proceedings to

spending was the most cost effective expenditure, the most effective and

the most practical.



section 40



cancelled



§ 41



cancelled



section 42



cancelled



§ 43



If the funds provided through the State from abroad

the budget shall be in their financial control under the Special

legislation. ^ 22)



TITLE XII



VIOLATION OF BUDGETARY DISCIPLINE



§ 44



(1) violation of the budgetary discipline is



and unauthorized use of funds) of the State budget and other

the funds of the State,



(b)) the unauthorized use or interception of funds provided by the

from the State budget, the State Fund, national fund or State

the financial assets of the recipient,



(c) the non-removal allowance organisations) according to § 53 paragraph. 6,



(d) the non-removal of the founder) pursuant to § 54 paragraph. 3,



(e)) the non-removal allowance provided for the founder of the Organization

under section 54, paragraph. 3,



(f) the provisions of § 45) infringement of paragraph 2(b). 2 the organisational component of the State



(g)) the non-levy under section 45, paragraph. 10 and § 52 paragraph. 4,
h) nepřevedení resources that were concentrated on account of foreign

resources in the framework of the financial settlement, on account of the State budget in the

the dates laid down for the financial settlement with State

the budget Decree pursuant to § 75 of this Act,



I) resource leak in accordance with § 14 paragraph. 8, the deadline set out in the

the decision to grant a subsidy to the State budget or by the provider

The National Fund,



j) breach of the obligations laid down by law, decision or

the agreement on the provision of subsidies or repayable financial assistance, which

directly related to the purpose for which the subsidies or repayable financial

assistance granted and which occurred prior to the adoption of the cash

funds granted from the State budget, the State Fund, the national

Fund or State financial assets and that takes in the time of the adoption

the funds to the beneficiary's account; the first day of violation of budgetary discipline is

the day of their receipt by the recipient; penalties for violation of budgetary discipline

calculated from the day following the date on which the beneficiary on the basis of

the payment of the assessment payment to pay.



(2) for the purposes of penalties for the unauthorized use of funds

the State budget and provided from the State budget and management

charges for the unauthorized use of the funds of the State

the budget and provided from the State budget to be broken down to



and the means of the State budget) covered by funds from the budget of the European

In addition to the funds from the Union-backed National Fund,



(b)) funds provided from the State budget funds from the covered

the budget of the European Union in addition to the funds from the national fund-backed,



(c) the means of the State budget) covered by funds from the National Fund,



d) funds provided from the State budget funds from the covered

The National Fund,



(e) the means of the State budget on) pre-financing of expenditure to

be covered by the resources of the National Fund,



f) funds provided from the State budget on pre-financing

the expenditure to be covered by the resources of the National Fund,



(g) the means of the State budget) pre-financing of expenditure to

be covered by funds from the budget of the European Union in addition to the funds from the

The National Fund,



h) funds provided from the State budget on pre-financing

the expenditure to be covered by funds from the budget of the European Union in addition to the

funds from the National Fund,



I) other resources of the State budget,



j) other funds provided from the State budget.



(3) funds



and in accordance with paragraph 2 (b)). and), c), (e)), and (g)), means monetary

the resources of the State budget, marked for such organizational component

the State, which is in its budget expenditure budgets,



(b) under paragraph 2 (b)). (b)), d), (f)), and (h)), means monetary

the funds released by the business component of the State, which is marked as such,



(c) under paragraph 2 (b)). I) means the cash resources of the State

the budget other than that referred to in paragraph 2 (a). and), c), (e)), and (g)),



(d) under paragraph 2 (b)). (j)) means the funds provided by the

from the State budget, other than in accordance with paragraph 2 (a). (b)), d), (f)), and (h)).



(4) the State shall identify

for cash



and in accordance with paragraph 2 (b)). and the funds budgeted) in its

the budget expenditure in the amount of, in which she received on your receipt account State

the budget funds from the budget of the European Union in addition to the funds from the

The National Fund, or at a level already announced her chapter, Manager



(b) under paragraph 2 (b)). (b)), the funds under (a)), which

provided,



(c) under paragraph 2 (b)). (c)), the funds budgeted in her

the budget expenditure in the amount of, in which she received on your receipt account State

the budget funds of the National Fund, or of her already

Chapter administrator, announced



(d) under paragraph 2 (b)). (d)) the funds referred to in subparagraph (c)), which

provided,



(e) in accordance with paragraph 2 (b)). (e)) in the amount of funds, in which the

to receive your receipt account of the State budget funds from the

The National Fund, or at a level already announced her chapter, Manager



(f) pursuant to paragraph 2 (b)). (f)), the funds referred to in point (e)), which

provided,



(g) under paragraph 2 (b)). (g)) in the amount of funds, in which the

to receive your receipt account of the State budget funds from the

the budget of the European Union in addition to the funds from the National Fund, or in the

the amount of that chapter, her manager announced



(h) in accordance with paragraph 2 (b)). h) funds designated by the letter

(g)), which provided.



(5) the administrator shall notify the State chapter of the business, that part of the cash

the budgeted funds in its budget expenditures are cash

resources



and in accordance with paragraph 2 (b)). and), and of this section, if the received

your receipt account of the State budget funds from the budget of the

The European Union in addition to the funds from the National Fund,



(b) under paragraph 2 (b)). (c)), and of this section, if the received

your receipt account of the State budget funds from the national

the Fund,



(c) under paragraph 2 (b)). (e)), and of this section, if you want to receive the

your receipt account of the State budget funds from the national

the Fund,



(d) under paragraph 2 (b)). (g)), and of this section, if you want to receive the

your receipt account of the State budget funds from the budget of the

The European Union in addition to the funds from the National Fund.



(6) the State provides subsidies or repayable

the financial assistance referred to in section 14 on the expenditure to be wholly or partly

financed by the funds referred to in paragraph 2 (a). (b)), d), (f)) or

(h)), it shall indicate in the decision on the basis of the provisions of the European communities,

how much of these funds shall be [section 14, paragraph 4 (b), (h))].



§ 44a



(1) the State which violated budgetary discipline, it is

required to carry through the locally competent Tax Office

payment for violation of budgetary discipline in the



and if the State budget) violated budgetary discipline



1. in accordance with section 44, paragraph. 1 (a). and) by improperly applied cash

the resources of the State budget under section 44, paragraph. 2 (a). I),



2. pursuant to article 44, paragraph. 1 (a). and) by improperly applied cash

its off-budget funds,



3. under section 44, paragraph. 1 (a). (d)), f), (g) and (h)))



(b)) the State Fund, if violated budgetary discipline under section 44, paragraph.

1 (a). (b)) by improperly used or detained funds

provided from the State Fund, ^ 23) out of funds provided from the

the State Fund for programmes or projects co-financed by the budget

The European Union, which are marked as State Fund resources

the matching co-financing from the European Union budget,



(c)) the State financial assets, if violated budgetary discipline in accordance with

§ 44, paragraph. 1 (a). and) by improperly used funds

State financial assets, or if the violated budgetary discipline

under section 44, paragraph. 1 (a). (b)) by improperly used or detained

cash provided from State financial assets,



(d)) the National Fund, if violated budgetary discipline under section 44

paragraph. 1 (a). (b)) by improperly used or detained cash

the resources under section 44, paragraph. 2 (a). (c)), or (e)), or resources

provided by the State Fund for programmes or projects co-financed by the

the budget of the European Union, which are marked as State Fund

the resources corresponding to co-financing from the European Union budget,



(e)) of its reserve fund, if violated budgetary discipline under section

paragraph 44. 1 (a). and) by improperly used funds

the State budget under section 44, paragraph. 2 (a). and) or (g)).



(2) the Czech Republic, which has violated budgetary discipline under section 44

paragraph. 1 (a). and (c))), or (e)), is required to carry through a locally

the competent tax office removal for violation of budgetary discipline in the

the State budget.



(3) a natural person or a legal person, other than a State which violated the

budgetary discipline is required to carry through a locally

the competent tax office removal for violation of budgetary discipline in the



and if the State budget) violated budgetary discipline under section 44

paragraph. 1 (a). (b)) by improperly used or detained cash

the resources under section 44, paragraph. 2 (a). (j)) or if it has infringed the

budgetary discipline under section 44, paragraph. 1 (a). I) or (j)),



(b)) the State Fund, if there is no State Fund and has violated the budget

discipline under section 44, paragraph. 1 (a). (b)) by improperly used or

the funds provided by the arrested from this State Fund, outside the

funds provided from the State Fund to programmes or projects

the part-financed from the budget of the European Union, which are the State Fund

marked as a means of matching co-financing from the budget

The European Union,



(c)) the State financial assets, if violated budgetary discipline in accordance with

§ 44, paragraph. 1 (a). (b)) by improperly used or detained cash

funds provided from State financial assets,
(d)) the National Fund, if violated budgetary discipline under section 44

paragraph. 1 (a). (b)) by improperly used or detained cash

funds provided from the National Fund, or by improperly

the use or detained under section 44 funds, paragraph. 2 (a). (d))

or (f)) or the funds provided from the State Fund on programs or

projects co-financed from the EU budget, which are State

Fund designated as the appropriate means of co-financing from the

the budget of the European Union or if violated budgetary discipline under section

paragraph 44. 1 (a). I) or (j)),



e) reserve fund organizational folder State, which provided the grant

or repayable financial assistance, if violated budgetary discipline

under section 44, paragraph. 1 (a). (b)) by improperly used or detained

funds under section 44, paragraph. 2 (a). (b)) or (h)).



(4) Removal for violation of budgetary discipline shall be



and in the event of unauthorized use) means a fixed amount of subsidy

According to § 14 paragraph. 6, or, if in the decision it was stated one

or more percentage range or a fixed percentage for determining the

the lower levy for breach of budgetary discipline in accordance with § 14 paragraph. 6,

the IRS set amount based on the percentage range

or percentage referred to in the decision, for each

individual case; in determining the amount of the levy will take a financial Office in

account of the gravity of the infringement, its impact on the compliance with the purpose of the grant

and cost-efficiency of the penalties imposed; in the case of unauthorized use

the funds are moved under section 24a or § 26 paragraph. 2 proceeds of financial

Similarly, the Office



(b)) in other cases, the amount of which was violated budgetary discipline.



(5) in the case of multiple violations of the obligations referred to in

regulations and a breach of the conditions laid down in the decision for the grant of

subsidies in public procurement will be stored payment for breach of

budgetary discipline of the highest levy provided for under section 14(2).

6, unless the provider expressly grants or organizational folder

State in accordance with section 24a and section 26, paragraph. 2 otherwise.



(6) Removal for violation of budgetary discipline shall not be imposed if the amount in the

Summary for all violations in relation to the one provided by the grant or

total resources used does not exceed 1 000 Czk.



(7) compliance with the obligation To make payment for violation of budgetary discipline,

which is the unauthorized use or retention of recoverable resources

the financial bailout, will be included, even tranche of the bailout made

from the date of violation of budgetary discipline.



(8) inappropriate use of subsidies or repayable financial resources

the bailout, which included resources according to § 44, paragraph. 2 (a). (b)),

(d)), f) or (h)) or detention of such returnable financial assistance is

payment for violation of budgetary discipline splits on the levy for State budget

and discharge for reserve fund organizational folder State subsidy or

repayable financial assistance provided, or for the National Fund in the same

the ratio in which the subsidies or repayable financial assistance from

These resources consist of [section 14, paragraph 4 (b), (h) and section, paragraph 44). 6].

If the infringer received budgetary discipline for the same purpose more subsidies or

returnable financial assistance, calculated the ratio of the total amount,

and on the day of unauthorized use.



(9) Removal for violation of budgetary discipline cannot be higher than the total

the amount of subsidy, which was paid on the date of breach of budgetary discipline;

the provisions of section 44, paragraph. 1 (a). (j)) is not this prejudice.



(10) for the delay with removal for violation of budgetary discipline is the infringer

budgetary discipline shall be obliged to pay a penalty of 1 per mille of the amount

levy for each day of delay, up to the amount of this levy.

The finance charge will be calculated from the day following the date on which the violation occurred

budgetary discipline, to the day, when the funds were diverted or

returnable financial assistance. The recipient of the finance charge is the same as

recipient of the levy with the exception of cases, when the beneficiary of the levy is the national

the Fund. In these cases, the penalty is a recipient of the State budget [§ 6 (1).

1 (a). n)]. Penalty in individual cases does not exceed 500 CZK

with the nevyměří.



(11) the management charges for violation of budgetary discipline and exercise

financial authorities, according to the tax code ^ 24a). Infringer of budgetary discipline has

in the administration of dues for violation of budgetary discipline, the position of the tax

the body. The IRS provides on-demand information obtained in

managing contributions to the administrative authority, which decided to grant funds

from the State budget, State financial assets, the State Fund or

The National Fund and the authority competent for the supervision of those provided by the

resources, as well as to control the use of funds of the State budget

or other money of the State, in the case of information concerning the

administration of the levy for breach of budgetary discipline; This also applies to the competent

the authority of the European Union, and the administrative authority, which is involved in the administration of these

funds provided from abroad. The finance charge, which emerged as a result of

violation of budgetary discipline before the assessment is due within 30 days from the date of

the delivery of the payment of the assessment. Levy and penalties can be levied against within 10 years from 1.

January the year following the year in which the breach of the budgetary

discipline.



(12) the financial Directorate may, for reasons worthy of special

sight entirely or partly remitted payment for violation of budgetary discipline

or penalty for delay with him, with the exception of the removal of improperly used

or withheld funds under section 44, paragraph. 2 (a). and (b))).



(13) for a waiver or partial waiver of removal for violation of budgetary

discipline or penalty may request the Directorate General financial physical

person, legal person or organizational component of the State, which are violations of the

budgetary discipline committed by the tax office

that this levy or periodic penalty payments imposed. Application for remission or partial

remission may be made not later than 1 year after the date of entry into force

the payment of the assessment, which was payment or penalty for which a waiver is

applied for, meted out. A period of 1 year is not running from the date of



and submission of the proposal on the recovery of) proceedings under the tax code to the date

the final end of the reconstituted control or to the date of the final

the rejection of the proposal on the renewal of management,



(b) the initiation of an examination procedure under) of the tax code to the date of the final

the completion of this procedure,



(c) the initiation of proceedings by a court) order administrative claim against the

the decision of the tax authorities to the date of the final end of the proceedings, or

until the date of final completion of the proceedings on the complaint.



TITLE XIII



MANAGEMENT OF ORGANISATIONAL UNITS OF THE STATE AND SUBSIDISED ORGANISATIONS



Part 1



Management of organisational units of the State



section 45



(1) the State manages the resources of the State budget,

It provides for the administrator of the chapter under the budget chapter, if

special legislation provides otherwise, at least to the extent of breakdown

the law on mandatory indicators of the State budget. Its revenues are

budget revenue and expenditure is the expenditure of the State budget,

unless otherwise provided in this Act. The budget of the State organizational folder can

include only the income and expenses related to the activities set out in

the Charter of incorporation or income and expenses related to the activities

She laid down the law.



(2) the State is obliged to ensure that the revenue was

set a budget and meet the designated tasks the most cost effective manner.

Resources available, can use to cover the necessary needs of the

and on measures based on legislation. Resources can

draw only up to the amount of mandatory indicators provided for her by the law on the State

budget or by the administrator of the chapter under the budget chapter and in accordance with the

material fulfilment, unless otherwise provided by this law (articles 24, 25 and 47).



(3) the State also administers off-budget resources,

which means the funds are organizational components of the State, the profit obtained by the

the economic activities pursued on the basis of a special law,

cash donations and funds provided from abroad in accordance with their

the definition on the basis of a legal act, which have been granted and the resources

the special accounts to finance the variations and changes of State material reserves

According to a special regulation ^ 24b). Off-budget resources are used

through the budget. Resources of the Fund for cultural and social

needs with the exception of funds for the financing of the reproduction

tangible fixed assets and funds of the special account

financing of the variations and changes of State material reserves are used directly.



(4) the State shall draw up the budget of income and expenditure in

the breakdown by budget. All budgetary revenues achieved in the

as part of its management focus on its receipt of the account of the State

budget and be effected all budgetary expenditure from your spending account
the State budget. The balances of these accounts, the Czech National Bank arranges the

always on 31 December. in December, so that the resulting balance of these accounts was

zero.



(5) each State shall establish an organizational folder in the Czech National Bank one

the revenue and expenditure of the State budget, one account. An exception due to the

complicated internal organizational structure the organizational components of the State may

allow the Ministry. The Ministry may establish a receipt and a

expense account of the State budget for each chapter, which is

by the administrator.



(6) the State shall establish Organizational folder on funds raised through accounts in accordance with

This law, foreign funds account, account of associated resources and

the accounts, which it lays down a specific legal provision or from the nature of income

and the expenditure of the legal regulation, shows that are not part of income or

the expenditure of the State budget. ^ 25) Department of Foreign Affairs establishes

special account for the advance leadership to ensure the financing of internal

the organizational units that are the embassies of the Czech

of the Republic abroad.



(7) the organizational components of State may, after prior consent of the Ministry of

set up bank accounts, from which you can make the expenditure related to the

working way through payment cards when working

the move. Through payment cards can be of these accounts

carry out additional expenditure, which it is not possible to execute other

in a way.



(8) the balances referred to in paragraph 6 to the end of nepropadají.



(9) Account of foreign funds is established for the separate storage of foreign

of funds, in particular for mistakenly received money, wages

the staff of the organizational components of the State and the related expenditure for the

the month of December, payable in January of the following year, means that

Administrators of the chapters focus on the financial settlement from the recipients

funds granted from the State budget, the amount of money patients and

inmates in the medical and other institutions, and for cultural resources

the funds of the inhabitants of institutions of social care.



(10) the Focus on other revenue accounts and reimburse the expenses of the other

the organizational component of the State only in the cases provided for in this

by the law. The revenue of the State budget centred on other than income

accounts is the organizational component State shall within 30 working days after

the amount is credited to her account, or within 5 working days from the moment the

When there is no doubt that the resources to be income of the State budget

or there is no doubt, that the organizational components of the State to be

payable to the State budget, if this law provides otherwise.



(11) the State is empowered to exceed, binding indicators

the expenditure of the State budget according to their definition of income under the Act No.

133/1985 Coll., as amended, with the exception of selected fines,

and the funds received from the budget of the local government unit, from other

a legal person or by the natural person for the purpose of fire protection

the integrated rescue system and the protection of the population carried out by the

organizational units established by Act No. 238/2000 Coll. on

the basis of a legal act, which had been provided.



(12) the Ministry shall establish an account at the Czech National Bank, which will be

transferred funds designated as own resources of the European

Union. ^ 25a)



section 46



(1) the State may transfer funds for the payment of wages,

compensation of wages, salaries, wages and other compensation payments for work performed

including expenses related to them and including travel and other

refunds paid concurrently with the salary or wages on account of foreign

resources so that they can be written off from the accounts of the State budget as soon as possible

2 working days prior to the date of payment of the wages or salaries. Expenditure

related to the payment of wages or salaries are premiums on social

security, health insurance premiums and the allocation to the Fund

cultural and social needs.



(2) organizational component of the State funds to payment of wage transfers, refunds

wages, salaries, wages and other compensation payments for work performed for the

the month of December, including expenses related to them and including travel and

other refunds to be paid at the same time, the wage or salary to 31.

December of the current year on account of foreign funds. Where appropriate, the unused

Converts the State of resources of foreign funds to the account

your account on the day of receipt of the payment the term wages or salaries for the month of

December.



section 47



(1) for the purposes of this Act, means the



and the final budget expenditure) organizational component of the State budget of the

expenditure adjusted for all budgetary measures taken,



(b) expenditure expenditure) profilujícími



1. the salaries of State employees ^ 42),



2. remuneration and other payments for work ^ 43) in addition to the salaries of the

Government employees,



3. on the implementation of the Czech Republic receives cash or

their part of the budget of the European Union,



4. on the implementation of the Czech Republic receives cash or

their part of the financial mechanisms,



5. on the implementation of the Czech Republic receives cash or

part of the North Atlantic Treaty Organization,



6. for the programmes referred to in section 13 (3). 3,



7. assigned designated pursuant to § 21. 3 and 4,



8. research and development ^ 25b)



9. the social benefits ^ 25 c),



(c)) neprofilujícími expenses other than expenses referred to in subparagraph (b)),



(d)) claims from nespotřebovaných expenditure to date 1. January of the current year the difference

between expenditure on final budget last year, and the actual budget

spending last year increased spending on claims from the date of nespotřebovaných

31 December of last year.



(2) the State calculates the claims of the nespotřebovaných expenditure

on 1 January 2002. January of the current year in accordance with paragraph 1 (b). (d) the amount of these).

claims may exceed the budget expenditure for the current year, in compliance with the

expedience in accordance with paragraph 5. Any amount by which the use of the

This right shall not exceed the budget, the Commission shall enter in the register

the claims of the nespotřebovaných expenditure and shall be placed on the item and

the section of the budget. It becomes entitled to exceed the budget

expenditure under section 25, paragraph. 1 (a). (b)) and that amount becomes part of the

the final budget expenditure. On each such amount is the amount of the claims of the

nespotřebovaných expenditure be reduced.



(3) the budget of expenses cannot exceed the manner laid down in paragraph 2 in the

chapters General cash administration and State debt.



(4) the State articulated by claims from nespotřebovaných expenditure

descending on the



and claims from nespotřebovaných) profiling of expenditure, which are claims

from nespotřebovaných expenditure



1. the salaries of State employees ^ 42),



2. remuneration and other payments for work ^ 43) in addition to the salaries of the

Government employees,



3. on the implementation of the Czech Republic receives cash or

their part of the budget of the European Union; those to be broken down to the demands of the

nespotřebovaných expenditure, that are or are to be covered by cash

the funds from the budget of the European Union, and the claims of the remaining part of the

These nespotřebovaných expenditure; the claims of the nespotřebovaných expenditure on

programmes and projects co-financed from the EU budget to be broken down

under these programmes and projects,



4. on the implementation of the Czech Republic receives cash or

their part of the financial mechanisms; those to be broken down to the demands of the

nespotřebovaných expenditure, that are or are to be covered by cash

the resources of these financial mechanisms, and the claims of the remaining

part of the nespotřebovaných expenditure,



5. on the implementation of the Czech Republic receives cash or

part of the North Atlantic Treaty Organization,



6. for the programmes referred to in section 13 (3). 3; those to be broken down by individual

programs,



7. assigned designated pursuant to § 21. 3 and 4; those to be broken down according to the

set of purposes,



8. research and development ^ 25b)



(b)) claims from nespotřebovaných neprofilujících expenditure.



(5) the State uses the amount of the claims of the nespotřebovaných

profiling the expenditure on the same purpose for which they were appropriated by the

paragraph 4, and for the programmes and projects financed by the budget of the

The European Union and programmes under section 13 (3). 3 on the same programs and

projects, of which claims incurred. The amount of the claims of the nespotřebovaných

neprofilujících of expenditure used for neprofilující expenditure; on profilující

expenditure is applied, if the Government decides so.



(6) the Claims of the nespotřebovaných expenditure shall be reduced



and the amount) that the State decided to exceed the

the budget expenditure and that, as such, has entered in the register of

nespotřebovaných expenditure



(b)) of the amount determined on programmes and projects co-financed from the budget

The European Union and programmes under section 13 (3). 3, which has already ended,



(c) the amounts referred to in the decision) about the Government, or, if the Government

the amount of me by organisational units of the State, or

in accordance with paragraph 4, supplemented by the decision of the administrator to the chapter,



(d)) of the amount for which the State found that is already

does not apply,
(e) in the case of expenditure), profiling the amount, which would pass the purpose of their

narozpočtování.



(7) For each month the financial system [§ 3 (b))] compiles

the statement, based on the evidence of the claims of the nespotřebovaných expenditure. His

the scope, method of Assembly, the contents and the method of presentation of lays down

Ministry decree ^ 44).



(8) a claim shall not



and if it is not banned) for the past year in the monthly abstract referred to in paragraph 7 for January

for the current year,



(b) the expenditure for profiling) in accordance with paragraph 1 (b). (b) point 9).



section 48



(1) the State shall comprise the following cash funds:



and) Reserve Fund,



(b)), the Fund for cultural and social needs.



(2) the source of the reserve fund are



and funds provided from abroad) and monetary gifts,



(b)) used or improperly withheld payments of funds

under section 44, paragraph. 2 (a). and), b), (g) and (h))) and the penalties for late payment with them,



(c) revenue from the sale of assets), which the State acquired

as a gift or inheritance,



(d) the funds provided from the Fund) barrier damage under the Special

^ law 45).



(3) the State of resources in reserve to be broken down according to the

of origin, on the



and funds provided from abroad) and monetary donations, and that further



1. the resources that have been provided for a particular purpose, and in accordance with the

for these purposes,



2. the resources made available to it without putting the purpose,



(b)) used or improperly withheld payments of funds

under section 44, paragraph. 2 (a). and), b), (g) and (h))) and the penalties for late payment with them;

These charges and penalties to be broken down according to the original purposes; the original purpose of

means the purpose for which the State has identified subsidies or

returnable financial assistance, in the use of their recipients

violated budgetary discipline and to the Reserve Fund of the

payments made and the penalty paid



(c) revenue from the sale of assets), which acquired for the Czech Republic

the State as a gift or inheritance,



(d) the funds provided from the Fund) barrier damage under the Special

^ law 45).



(4) the resources of the Reserve Fund uses the organizational part of the State,

that



and) means referred to in paragraph 3 (b). and) were made on the

particular purpose, used for this purpose and the resources that have been

supplied without putting the purpose, used to spending on a budget

unsecured operating needs and expenditure, which in exceptional cases

enables the Government,



(b)) means referred to in paragraph 3 (b). (b)) used on subsidies and returnable

the financial bailout to the original purposes,



(c)) means referred to in paragraph 3 (b). (c) expenditure on) uses the reproduction

assets,



(d) the funds provided from the Fund) barriers used to cover damage

established by a special law ^ 46).



(5) the State that has adopted the directly to the reserve fund

the funds, which have an obligation to their use on the specified

the purpose of the charge and the rest of the unused return, returns this

the rest of the unused provider directly from the reserve fund. section 45

paragraph. 3 the second sentence does not apply here.



(6) the resources of the reserve fund, which have been transferred to it under section

paragraph 44A. 1 (a). (e)). 3 (b). (e)) and that it is not possible to use the

the programs and projects [paragraph 4 (b))], because I

ended, the State returns no later than the time limits

financial settlement with the State budget for the year in which the program was

or project completed. ".



(7) the resources transferred to reserve funds under section 47 as amended by

effective date 7. September 2004 to 29 April 2004. February 2008 the Government may

decide that the revenue will be transferred to the State budget of the chapter

General cash administration and used either to reduce the deficit of the State

budget or under section 24, paragraph. 1 (a). (d)).



(8) the cultural and social needs Fund is made up of a basic allocation of

the budget of the State of the organizational components of the annual volume of the cost charged

the salaries and allowances of salaries, wages and allowances, if applicable, on wages and remuneration for

stand-by duty, remuneration and other work done in the

vocational training on productive activities, pupils and schools on

internal scientific scholarships and study aspirantům

stays. Cultural and social needs Fund is replenished as a deposit from the

the planned annual amount in accordance with its approved budget. Bill

the actual base of the allocation is carried out in the framework of the clearance of accounts. Is

quality assurance consists of the cultural, social and other needs and is

designed for employees in the service of the employer, the State

staff under the Civil Service Act, nationals in the staff

the ratio of judges, students of secondary vocational schools and training institutions, internal

scientific aspirantům, pensioners, who in the first old-age retirement

retirement or disability pension for disability of the third degree

worked for the employer or family members of employees

and other legal or natural persons. Additional income, the amount of production and

the management of the cultural and social needs Fund provides

Ministry decree.



section 49



(1) the State is not, unless this Act provides otherwise, the

entitled to receive or provide loans, receive loans, issue

bills of Exchange or accept them. Loans may provide only from cultural fund

and social needs, or on the basis of special legislation. ^ 26)

On behalf of the Czech Republic Ministry of exposing the Bills of Exchange or cheques to

the settlement of the restitution claims of beneficiaries, and granted

the refund pursuant to Act No. 87/1991 Coll. on extra-judicial rehabilitation, in

as amended, or pursuant to the Act No. 229/1991 Coll., on the adjustment of

the ownership of land and other agricultural property as amended by

Amended ^ 35).



(2) the State may provide to suppliers advances not exceeding

for the period of one quarter, and depending on the material filling dodávek

products and services. At the end of the current financial year shall be the backup

accounted for, and if the amount of the advance exceeds the amount of the monthly transactions must

be returned to the budget. In accordance with the first sentence and the second does not have the organizational

the State proceed with backups for the supply of electricity, gas, water,

the heat, with the advances in mobile operators, prepaid fuel

provided through the credit cards for advance payments granted

to fulfil the obligations imposed by a special legal regulation 26a ^ ^) and

subscriptions to newspapers and magazines; However, the advance in these cases may not be

granted for a period longer than 12 months. When the financing needs of the programmes

is the amount of the advances provided by the administrator of the budget chapter.



(3) the budget of the current year the chapter Ministry of labour and social

things you can give to the Czech post an advance on the payment of pensions in the first

days of January of the following year.



(4) the State shall be borne by removal for violation of budgetary discipline and

finance charge memo from its budget, and as regards the violation of rules of management

the Fund for cultural and social needs, from this Fund.



(5) the State provides only cash donations from the Fund

cultural and social needs, if this law provides otherwise.



(6) the State may expend funds on the

cash and material awards only in the case where such legislation.

In the case of Awards awarded by the authorities of the Executive, provides government regulation

types of awards, the conditions under which they are granted, and the authorities, which is

grant.



(7) the State can recoup expenses adopted by the revenue,

only if the



and issued from the budget resources), and in the same financial year in the budget

the returned,



(b) additional compensation for previously) of the expenditure incurred in the same financial

the year, which are replaced with the organizational folder State expenditure, which

the State paid out of the operational and technical reasons,

in particular, the payment of toll charges, electricity, water and sewage,



(c) compensation for wages) work carried out by the staff of the organizational folders for

another organizational folder or another body.



(8) can be compensated only in accordance with specific budget track exactly

the identified expenditure which arises from the payment of contractual relations.



(9) cannot compensate for the expenses that the State spent

in the provision of services which are the subject of the activity for which it was

established, unless otherwise provided for in special legislation.



(10) of the income account of the State budget it is possible to return the taxes, levies,

fees, the proportion of the tariffs under section 6 (1). 1 (a). (c)), these backups

income, charges for violation of budgetary discipline and fines and pecuniary penalties

the deposit, or parts thereof, including their accessories, if any

the return of the legal reason. In this way it is possible to return this revenue or their

part i, in the years that follow after the financial year in which

to their admission into the State budget. Of income accounts of the State

the budget is also possible in the current financial year, return to the accounts

The National Fund of funds in the current financial year from

National Fund spent on the projects part-financed by the budget of the
The European Union, which subsequently decided that the provider will

financed from the State budget.



(11) the State may for their employees to pay part of the

contribution to pension insurance ^ 12a), or supplementary pension

savings ^ 34) and part of the premiums for the private life insurance ^ 12b)

shall be borne by the insurance undertaking of the employer on the basis of the insurance contract concluded by the

between the employee of the policyholder and the insurance company only as from the Fund

cultural and social needs. The conditions of payment of the insurance premium and the amount of

modifies the Decree about the Fund for cultural and social needs.



section 50



(1) the organizational component of the State is financing programs from its budget in

the framework of binding indicators laid down by the law on the State budget.



(2) the State may, to the strengthening of the resources referred to in paragraph

1 use the resources of the Fund for cultural and social needs, resources

the reserve fund, resources obtained economic activities performed by the

on the basis of a special law, the funds received from the special accounts

conducted by the Ministry, which concentrated financial

the funds, which have moved to the State from the national property Fund

along with funds from the proceeds of the sale of privatisation

and profit from the participation of the State in commercial companies and resources

received from legal entities and natural persons, if they are provided on

reproduction of the asset. Of these funds, transferred to the revenue account

the State budget set up for organizational folder State, can

the State exceed the budget expenditure on the financing of the

reproduction of the asset. The unused balance of these funds transfers

organizational folder State by 31 December 2005. December current

the financial year of the account from which the funds were transferred.



section 51



Receipts for the benefit of the State budget



(1) in favor of the State budget for the current financial year shall be accounted

only the payments that the Czech National Bank will receive no later than 31 December 2006. December

the current financial year.



(2) the State shall lodge the revenue received in cash, so that the

not later than 31 December 2006. December of the current financial year have been credited to the

its revenue budget account.



(3) the Arrears from last year and from years earlier received after 1. January

the current financial year are the budgetary income for the current financial

of the year. The same is true, though it will be a replacement of the budgetary expenditure of the

last year.



section 52



(1) the Minister of Foreign Affairs and the Minister of defence shall be entitled to determine the

internal organizational units of their ministries, which operates in the

abroad and provides backup for the financing of their operating

the activities of the State budget. Advances shall be granted in cash or in

current accounts, which can be set up with banks abroad.



(2) the internal organizational units of the Ministry of Defense are required to

a backup charge not later than 31 December 2006. December of the financial year, if

special legislation provides otherwise. Not later than on the date of the billing

advance Defense Ministry returns unused advances granted under

of paragraph 1.



(3) if the Minister of Foreign Affairs or the Minister of Defense to determine the internal

managing organizational units with the backup, you must also specify the

employees who are responsible for the management of the advance, and conclude with

These employees a written agreement on the responsibility to protect the values of the

conferred on the staff of the Bill under a special rule

^ code 27).



(4) the internal business unit that collected other revenue,

than income taxes, customs duties, or social security, is

obliged to take receipt account set up for the organizational folder State

no later than the end of each month. Minister of Foreign Affairs or the

the Minister may order payment of obranymůže and in shorter time limits, and that the

term or determination of the amount for which the revenue must be

been made available.



(5) if the internal organizational unit of the Ministry of Defense

entitled to receive the revenue of the State budget, not from them to pay for expenses.



(6) the Ministry of Foreign Affairs for internal organisational

units which are the embassies of the Czech Republic abroad,

to establish current accounts with banks in foreign countries to focus their revenue and to

ensure the payment of their expenses. These organizational units are

entitled to use concentrated income directly on the reimbursement of expenses that

Ministry of Foreign Affairs is obliged to ensure regular summary

monthly payment of their income to the State budget. The revenue and expenditure

effected abroad in the period from 1. November to March 31. December, these

organizational units are considered as income and expenses directly

the following financial year. Advances from the account pursuant to § 45

paragraph. 6 are the embassies of the Czech Republic abroad shall

monthly charge.



(7) interest from the accounts referred to in paragraphs 1 and 6, the income of the State budget and

payment for bank services are the expense of the State budget. Balances on

These accounts at the end of the year nepropadají.



PART 2



Management contribution organisations



section 53



(1) a contributory organization with funds obtained

the main activities and with funds taken from the State budget

only in the context of the financial relations laid down by the founder. Further

contribution organization manages its funds, funds of funds

obtained a different part of the activities, donations from individuals and legal

persons with funds provided from abroad, and with cash

the funds provided from the budgets of territorial self-governing units and

State funds, including funds provided by the Czech Republic of

the budget of the European Union, from the financial mechanisms and adopted

příspěvkovými organisations from the National Fund. The main activity is the

activity as defined by the founders of the contributory organization special

^ Law 28) and carried on by the contributory organizations. In the case of contributory

the Organization set up by special law, is the main business activity

as defined by a special law.



(2) the management of contributory organization governed by its budget, which

After the inclusion of the contribution from the State budget or the determination of the levy to the

the State budget should be drawn up as balanced. The budget of the

organizations can only include the costs and revenues

related only with the services provided, which are subject to its

the main activities.



(3) the budget of expenses and revenues to resource use

the reserve fund, and the money provided from abroad in

during the year always budgets. This procedure may not be applied when the

the use of subsidies granted pursuant to § 54 paragraph. 1 (a). (e)) and

(f)) and transferred to the reserve fund under section 54, paragraph. 7.



(4) the Czech Republic is obliged to observe, to carry out the tasks specified

the most cost effective manner and complied with the established financial relationships to

the State budget. Funds available, can use

only for the purposes for which they are intended, and that's to cover the necessary needs of the

measures based on the law and the protection measures

necessary to secure uninterrupted energy running an organization. The remuneration to which the

contribution organization undertakes, in the current year must not exceed its

the budget for this year.



(5) if the actual amount of the costs and revenue during the financial year

does not match their budgeted amount and is the assumption that may be

aggravated by the budgeted result is a contributory organization

shall take measures to ensure its application.



(6) a contributory organisation shall within 15 working days after the crediting of the

the amounts on the account to the State budget revenue from the sale of

immovable property of the Czech Republic, which is running, with the exception of

revenue from the sale of immovable property, contributory organization

acquired as a gift or inheritance.



§ 54



(1) the financial relations of the founder are laid down



and the operation of) the contribution of the State budget or removal from service to

the State budget,



(b)) the individual and systemic subsidy for the funding of programmes and actions,



c) repayable financial assistance,



(d)) of depreciation



(e) the payment of subsidies) for operating expenses, which are, or are to be covered from the

budget of the European Union, including the fixed share of the State budget on the

the financing of this expenditure,



(f) subsidies to cover operating) expenditure under international treaties on

the basis of which the Czech Republic entrusted funds from

financial mechanisms, including the fixed share of the State budget on the

the financing of this expenditure.



(2) contribution to the operation shall be determined in the case that the budgeted cost

without a contribution from the State budget in excess of budgeted revenue.

Drainage from the operation provides for the Organization in the case of the founder of the contribution that

its budgeted revenues exceed budgeted costs. The amount of the

contribution to the operation, or the amount of levy of traffic is determined as the difference
the volume of the budgeted costs and revenues the main activities. The amount of the contribution

on the operation and its pumping during the year in advance may bind to the founder

set the pointer, and it generally on the performance of the unit

contributory organisations. If there is no post is bound to drive performance

the organization is entitled to draw on the contribution to the above activity binding

laid down by the founder.



(3) when a significant change in the conditions under which the relationship was established, the financial

to the State budget, the founder of the Organization shall be reduced as determined by the contributory

post or saves the nerozpočtovaný drainage from the operation or may increase the

fixed the post. Contribution of the organization is required to cause such a change

conditions notify the providers. In the case of the determination of the

nerozpočtovaného levy of operation provides for the founder of the due date

levy.



(4) Repayable financial assistance can be granted in the event that the founder

decide on the payment of the degraded economic result according to § 55 paragraph. 2

(a). c). Returnable financial assistance provided in the event that the founder

decide on the payment of the degraded economic result according to § 55 paragraph. 2

(a). (c)), it must be returned to the end of the financial year in which should be

impaired the economic result paid.



(5) depreciation may founder lay down



and if it does not) the further development of the activities of the organizations

and gradually reduces its activity,



(b)) if it thinks about the cancellation,



(c)) in the case where the volume of depreciation significantly exceeds the real needs

organizations in the field of reproduction of fixed assets; in

this case shall not exceed the amount of the total payment of depreciation the depreciation of

immovable property.



(6) the depreciation Deductions can be required only in the current year, to the amount of

resources created in this year.



(7) if the funds provided pursuant to paragraph 1 (b). e) and (f))

do not consume up to the end of the calendar year, are transferred to the reserve

the Fund as a source of funding in the coming years and may be used

only for the intended purpose. In the reserve fund to monitor these resources

separately. Resources that have not been used for the intended purpose, are subject to

financial settlement with the State budget for the year in which he was met

the purpose for which the grant was given.



section 55



(1) the economic result of the contribution of the organization is made up of the result

the management of the main activities and the profit generated in other activities after

taxation.



(2) if the management of contributory Organization for current year ends

the loss after the inclusion of the contribution (hereinafter "low economic

the result "), is the founder of the obligation to consult with the contributory organisations

his tender security to the end of the following financial year.

Payment of the degraded economic result will ensure



and from the Reserve Fund of the contribution) Organization,



(b)) from the budget chapter founder, if not enough resources in the

the Reserve Fund of the contribution of the Organization,



(c)) from the profit after the inclusion of the contribution on the operation of the service (or levy on

"the improved result") contributory organization

the following year, if not enough resources or in

budget chapter.



(3) if not impaired the economic result of the improved or recovered

the economic result of the subsidised organisations referred to in paragraph 2 (a).

(c)), the founder of the contribution the Organization to the end of the year

following the year, from whose results should be paid

impaired the economic result, if it does not settle the budget chapter.

If it is necessary, ensure the activities so far provided an allowance

Organization the organizational component of the State. To do this, you do not need the consent of the

Ministry. ^ 1)



(4) in the event that the management of contributory organization ends up improved

the economic result, the priority for payment of its

aggravated economic result in accordance with paragraph 2 (a). (c)) and to the

payment of the degraded economic result arising before the

the effectiveness of this Act.



(5) the provisions of paragraphs 2 and 3 shall not apply to contributory organization

that are funded by the public health insurance, and

contributory organization ensuring specialized health and operations

protiepidemické, which are the basis for the exercise of State control in the

the protection of public health.



section 56



(1) a contributory organization made up of these cash funds:



and) Reserve Fund,



(b) the reproduction of the asset pool)



(c)) the Fund rewards



(d)), the Fund for cultural and social needs.



(2) the Contribution of the organization can distribute funds improved

the economic result, only if he was not paid any impaired

the economic result of the previous year, or years, as follows:



and to fund rewards to) above 80% improved economic results

contributory organization, up to 80% of the limit on resources

salaries or allowable funding for salaries,



(b) the reproduction of the assets into the Fund) to the amount of 25% of the improved economic

the result of the contributory organization



(c)) to the reserve fund without restrictions.



(3) the creation of each fund referred to in paragraph 2, the contribution

the Organization, based on the approval of the amount of improved economic results

the founder in the year following the year when the improved economic

the result was created.



(4) Fund Balances as of 31. December shall be transferred to the following

of the financial year.



§ 57



(1) the reserve fund shall be created with improved economic results under section

paragraph 56. 2 (a). (c)), from the received cash donations from the funds

transferred pursuant to § 54 paragraph. 7 and from money provided from the

abroad, where this Act provides otherwise.



(2) the resources of the reserve fund can be used



and to pay aggravated) economic result,



(b)) to pay penalties,



(c)) to pay for the poor economic performance resulting from the acquisition

the effectiveness of this law in accordance with § 55 paragraph. 2,



(d)) to complement the Fund's assets, with the consent of the founder, reproduction,



e) to bridge the time discrepancy between revenue and costs.



(3) the revenue to pay for the needs of the organization or the unsecured contribution

the contribution of the founder on the operation of the reserve fund can be used in the course

year only in the case that its use was rozpočtováno. In this

If its use is charged to income allowance organization.

Unused portion of the budgeted to cover needs and transferred to income

contributory organization returns before the processing of the annual accounts

to the reserve fund. Funds transferred to the reserve fund under section

paragraph 54. 7 can be used in the course of the year, even though their use

rozpočtováno was not.



(4) the Assigned designated monetary donations and funds provided from the

abroad shall be used in accordance with their design.



(5) if the increased or reduced the status of assets having the nature of inventory,

receivables and financial assets ^ 28a) and at least 2 years, particularly

does not change, can be the amount of the increase or decrease to increase or decrease the

the Fund current assets in the financial liabilities and about the same amount in liabilities

reduce or increase the reserve fund.



section 58



(1) reproduction of the Fund assets are



and depreciation) tangible and intangible fixed assets, ^ 16)



(b)) of the allocation of the improved financial result,



c) proceeds from the sale of movable tangible and intangible fixed

assets,



(d)) from donations and from the proceeds of authorized public collections designed for the acquisition and

technical assessment of tangible and intangible fixed assets,



e) proceeds from the sale of immovable property, contributory organization

acquired for the benefit of the State as a gift or inheritance,



(f)) made from abroad by the designated purpose of the acquisition and

technical assessment of tangible and intangible fixed assets.



(2) the resources of the Fund assets of the reproduction is used



and on the financing of the acquisition and) technical assessment of tangible and

intangible fixed assets,



(b) the supplementary sources of funding) as the repair and maintenance of tangible and

intangible fixed assets and short-term and for the acquisition of tangible and

intangible assets, short term



(c) to pay the loans taken) under section 62, paragraph. 3.



(3) the resources of the Fund assets used for the reproduction of the financing and

the maintenance of the property referred to in paragraph 2 (a). (b)) are charged to the income

contributory organisations.



(4) respect allowance organization can transfer real estate

an asset to the business folder of the State or an allowance organization

to convert at the same time from the Fund assets in the amount of the means of reproduction of accumulated depreciation

created for this asset.



section 59



(1) the Fund consists of the share of the rewards of improved economic results.



(2) the remuneration shall be paid from the Fund, preferably any overrun of funds to

salaries, which amount shall be determined in accordance with special legislation. ^ 29)



section 60



Cultural and social needs Fund is made up of a basic allocation

costs an allowance organization of the annual volume of costs

posted on the salaries and allowances of salaries or wages and compensation of wages

and remuneration for stand-by duty, remuneration and other work

done in the framework of vocational training on the productive activities of the pupils
schools and for scholarships and scientific employees of internal aspirantům on the

study stays. Cultural and social needs Fund is replenished

a deposit of annual planned amount in accordance with its approved budget.

The actual statement of the basic allocation is carried out in the framework of the financial

the shutter. It is formed to the assurance of the cultural, social and other

needs and is determined by the staff in the employment of the employer,

the State employees under the law on civil service, members of the

the staff, judges, students of secondary vocational schools and training institutions,

internal scientific aspirantům, pensioners, who in the first retirement

the old-age pension or invalidity pension or invalidity of the third

degree at the employer or family members

employees and other legal or natural persons. Additional income, the amount of

creation and management of the cultural and social needs Fund provides

Ministry decree.



section 61



Contributory organization pays the levy for breach of budgetary discipline and

finance charge memo



and the Reserve Fund); If there is sufficient funds in the reserve fund,

may be draining the penalty and reimbursed the expenses the main activities



(b)) of the Fund, in the case of violation of the rules of this management

the Fund; If there is sufficient funds in the Fund may be draining

the penalty and reimbursed the expenses the main activities.



section 62



(1) the Contribution of the organization can provide cash donations only from the Fund

cultural and social needs.



(2) the Contribution of the organization may expend funds on the

cash and material awards only if provided for by a specific legal

prescription.



(3) the Contribution of the organization may not receive or provide loans and credit

and issue bills of Exchange. The exception is loans granted from the Fund for cultural

and social needs, supplying loans to finance programs that

may be adopted only with the consent of the Ministry, and health

equipment loans, which might be adopted on bridging the temporary

the lack of funds, if this lack of due

delayed payments of medical interventions from health insurance companies.



(4) Allowance for your employees your organization may cover part of the

contribution to pension insurance ^ 12a), or supplementary pension

savings ^ 34) and part of the premiums for the private life insurance ^ 12b)

shall be borne by the insurance undertaking of the employer on the basis of the insurance contract concluded by the

between the employee of the policyholder and the insurance company only as from the Fund

cultural and social needs. The conditions of payment of the insurance premium and the amount of

modifies the Decree about the Fund for cultural and social needs.



section 63



(1) other activities must be tracked separately from the main activity. If

contribution organization carries out different activities, must be its subject and

range added to the provisioning of the Charter before the start.



(2) if the economic result of another activity to 30. September loss,

the statutory authority of the contributory organization shall be obliged to ensure that the

by the end of the financial year has been applied, or to make arrangements for their

other activities, so that this activity was not continued after the end of

of the financial year.



PART 3



Common provisions for the management of organisational units of the State and

contribution organisations



section 64



(1) If a State or organisational contribution organization

arise from the law and this law does not stipulate who fulfils the function against it

founder, performs this function in chapter administrator, on whose budget is

connected financial relationships.



(2) if payment to the some of the organizational components of the State require the consent

the founder and the need for payment of just the founders, to consent

the administrator of the chapter, and if this is the founder of the administrator

Chapter, is relevant to the consent of the Ministry.



section 65



cancelled



section 66



Some of the organizational components of the State financial relations and contribution

organizations



(1) if the specific legislation provides otherwise, the organizational folder

the State in the scope of one of the chapter's administrator in fulfilling its

the subject of activity of each other do not provide financial benefits. This also applies

for the organizational State and set up her allowance organization.



(2) the organizational components of the State do not provide refunds for the used area on

land or in construction, which manages other organizational folder

State or a contributory organization.



§ 67



The provision of advances to employees



(1) the business of the State, and organizations provide

own staff in substantiated cases, the minor and emergency

expenditure in the interest of the State or of a contributory organization folder

the Organization in cash advances for billing



and the projected level of expenditure), as a one-time backups that must be

accounted for by no later than 10 working days after completion of the purpose to which

were provided, or



(b)) in the amount of the corresponding estimated monthly need for backups

a constant that must be accounted for by no later than 10 working days after

end of the calendar month.



(2) employees, which were one-time or permanent backup provided,

must submit a statement to expenditure effected from the backups could

still be included in the costs of the year in which the advance provided;

the staff of the organizational components of the State must advance charge so that

unused resources nezatěžovaly budget year in which the advances were

provided.



(3) Not to make the expenditure, on which was a one-time backup

granted, the employee must return the deposit not later than the next working

the day after the discovery of this fact. Give the employee for the same purpose

a one-time backup can be only after the Bill of a previous backup. Additional

increase in the one-time backup for additional backup is not considered.



(4) the advance referred to in paragraph 1 may only be granted to employees,

that the employer has entered into a written agreement on liability under

the labour code ^ 27)



(5) Paragraph 1 and 4 shall not apply to the grant of advances on travel

compensation under special legislation. ^ 30)



section 68



Equipment for training and accommodation



(1) the Organization shall be borne by the State or a contribution in

custom devices are used to training and accommodation



and acquisition and technical evaluation) of the property,



(b) the expenditure or costs) associated with the operation of these facilities,

including the maintenance and repair.



(2) If a custom device referred to in paragraph 1 and for recreational

or sports purposes, is paid pro rata reimbursement of expenses, or

the costs referred to in paragraph 1 (b). (b)) for this activity from the Fund for cultural and

social needs.



(3) in accommodation facilities must conform to the payment for accommodation expenses

and, where appropriate, of the aliquot of the depreciation costs related to the service provided

the service referred to in subparagraph (b)).



(4) your own staff can the State or

contribution of the Organization to reimburse the amount up to 50%, if the Special

the legislation provides otherwise.



§ 69



Catering and food services



Secures to the State or a contributory organization

industrial catering, secures them in their own devices racing

catering or through other organizational components of the State

legal or natural persons for their staff, students of secondary

vocational schools or special vocational schools, vocational schools

and schools, if not their meals, according to the specific

law, pupils, students, and the scientific aspirantům for

their activities in the business folder of the State or of a contributory organization

If it is not their meals, according to the specific legal

regulations. The State or organization may, in Czech

accordance with the collective agreement to secure company catering in

custom catering facilities also pensioners who have worked in it

in retirement, and active employees for organizational folders

State or a contributory organization based on the agreements on the works held

outside the employment relationship. The State or the contributory

the organization can also provide meals to citizens

catering is committed to the Treaty on the competitive eating with another

the organizational component of the State, legal or physical person, and

employees of other employers, who are with her on a business trip

or otherwise engaged. The cost of meals and their remuneration

Adjusts the Ministry decree.



section 70



Insurance



(1) the State can ensure only the assets of the Czech

of the Republic, with whom and with the consent of the founder.



(2) the Contribution of the organization can ensure only the property of the Czech Republic,

that is running.



(3) funds from the indemnity for each insurance

event ^ 30a) can the State, which at the time of their adoption

the damage caused by this event still did not pay for the insurance, use [section 25

paragraph. 1 (a). (b))] only on their remuneration. If at the time of their adoption
these damages have not yet paid only in part, the payment of the remaining part is on the

the damage and the rest of the costs due to the payment of damages could

to take place. If at the time of their adoption of these damages already paid in full,

It shall apply to expenditure is due to the payment of damages could not, in the

full. This also applies to the expenditure that received the organizational folder

the State permission to use the amounts of the claims of the nespotřebovaných expenditure.



(4) other than the insurance referred to in paragraphs 1 and 2, organization folder

the State and the Czech close, only lays down special

the law ^ 31) or the implementing legislation of the special law.



section 71



cancelled



section 72



cancelled



TITLE XIV



COMMON PROVISIONS AND TRANSITIONAL



section 73



The provision of State guarantees



Czech Republic provides State guarantees only lays down special

the law. For the provision of a State guarantee, the borrower shall pay to the State budget

0.5% of the guaranteed amount, and within 30 days from the date of entry into force of

the law, which was the State guarantee granted.



§ 74



The liability of the State



For the obligations of the contribution organisations arising in connection with

the operation of the main activities is guaranteed by the State.



§ 75



Organizational folder State contributory organization and recipients of subsidies and

returnable financial assistance shall make financial settlement relations with

State budget, State financial assets, or the National Fund in the

the deadlines and according to the policy, which sets out the Ministry decree.



§ 75a



The procedure for completing the proper transfer of tax revenues, which are intended

the distribution between the State budget, the County, municipality and some of the State funds and

that it was no longer possible for reasons of time transfer from the account of the State

the budget for the accounts authorized recipients by the end of the financial year,

modifies specific legislation. ^ 33)



§ 75b



General financial Directorate leads the central register in which

handles the details of the subsidies and returnable financial assistance, other

similar transfers from the State budget, provided by the State

the funds, State financial assets and the National Fund (hereinafter referred to as "Central

Registration grants "). Their providers are obliged to the Central

Registration grants record details of them and their beneficiaries,

where appropriate, the following data transfer into it from other records if they contain

set data. Part of the data about the recipients (physical person) is a native

number. The content and scope of the data that is recorded or transmitted to the

the central register of subsidies and the procedures and time limits, which, in this

recording and transfer providers, provides for the Ministry of

by Decree.



Transitional provisions



§ 76



On the application and development of the balances of the funds of the reserves of the district authorities reported to the

the effective date of this Act, the Government shall decide.



§ 77



(1) The funds of the State budget provided before the effect of this

the law and the State guarantee granted before this law is effective

apply the existing legislation.



(2) in the event that the total amount of State guarantees granted before

effect of this law is greater than 40% of the total expenditure of the State

the budget, approved by the law on the State budget for the year concerned,

possible to provide a State guarantee to reduce the volume of guarantees under this

the border.



§ 78



Violation of budgetary discipline, which occurred before the effect of this

of the Act and that it was found in its effectiveness shall be assessed in accordance with

the existing legislation. Penalty in individual cases

does not exceed 3 000 Czk, is not saved.



section 79



Repayments of government loans before the effect of this law and

splácených for his efficiency are the income of the State budget.



§ 80



Public funds incurred under existing law are required to

edit your legal conditions in accordance with this Act within two years from the

the acquisition of its effectiveness.



TITLE XV



CANCELLATION PROVISIONS



§ 81



Shall be deleted:



1. Act No. 576/1990 Coll., on rules for the management of the budget

the resources of the Czech Republic and municipalities in the Czech Republic (budget

the rules of the Republic),



2. Act No. 166/1992 Coll., amending and supplementing Act of the Czech national

the Council No. 576/1990 Coll., on rules for the management of the budget

the resources of the Czech Republic and municipalities in the Czech Republic (budget

the rules of the Republic), as amended by the Act of the Czech National Council No. 579/1991

SB.



3. Act No. 57/1995 Coll., amending Act of the Czech National Council No.

576/1990 Coll., on rules for the management of the budgetary funds of the Czech

Republic and municipalities in the Czech Republic (the budgetary rules of the Republic), in

as amended,



4. Act No. 155/1995 Coll., amending and supplementing Act of the Czech national

the Council No. 576/1990 Coll., on rules for the management of the budget

the resources of the Czech Republic and municipalities in the Czech Republic (budget

the rules of the Republic), in the wording of later regulations,



5. Act No. 160/1997 Coll., amending Act of the Czech National Council No.

576/1990 Coll., on rules for the management of the budgetary funds of the Czech

Republic and municipalities in the Czech Republic (the budgetary rules of the Republic), in

as amended.



PART THE SECOND



cancelled



section 82



cancelled



PART THE THIRD



cancelled



section 83



cancelled



PART THE FOURTH



The amendment to Act No 579/1991 Coll., on the State budget of the Czech Republic for the year

1992 and amending and supplementing the Act of the Czech National Council No. 576/1990 Coll., on

the rules of management of the budgetary resources of the Czech Republic and municipalities

in the Czech Republic (the budgetary rules of the Republic), as amended by Act No.

516/1992 Sb.



§ 84



In Act No 579/1991 Coll., on the State budget of the Czech Republic for the year

1992 and amending and supplementing the Act of the Czech National Council No. 576/1990 Coll., on

the rules of management of the budgetary resources of the Czech Republic and municipalities

in the Czech Republic (the budgetary rules of the Republic), as amended by Act No.

516/1992 Coll., the second part is deleted.



PART THE FIFTH



Amendment to Act No. 321/1992 Coll., amending and supplementing Act of the Czech

the National Council No. 425/1990 Coll., on district offices, edit their

the scope of and about some of the other related measures, in

as amended



§ 85



In the law No. 321/1992 Coll., amending and supplementing Act of the Czech national

Council No. 425/1990 Coll., on district offices, modify their scope and

some of the other related measures, as amended by the law of the Czech

the National Council No. 266/1991 Coll. and act of the Czech National Council No. 542/1991

SB.. (III) be deleted.



PART SIX



Amendment of the Act No. 10/1993 Coll., on the State budget of the Czech Republic for the year

1993, amending and supplementing certain laws of the Czech National Council and the

some of the other rules, as amended



§ 86



In the law No. 10/1993 Coll., on the State budget of the Czech Republic for the year

1993, amending and supplementing certain laws of the Czech National Council and the

some other regulations, as amended by Act No. 166/1993 Coll., Act No.

172/1993 Coll., Act No. 331/1993 Coll., Act No. 85/1994 Coll., Act No.

117/1995 Coll., Act No. 237/1995 Coll. and Act No. 48/1997 Coll., is part of the

the fourth is repealed.



PART SEVEN



The amendment of Act No. 189/1993 Coll., amending and supplementing Act of the Czech

the National Council No. 576/1990 Coll., on rules for the management of the budget

the resources of the Czech Republic and municipalities in the Czech Republic (budget

the rules of the Republic), as amended



§ 87



In Act No 189/1993 Coll., amending and supplementing Act No. 576/1990

Coll., on rules for the management of the budgetary resources of the Czech Republic

and municipalities in the Czech Republic (the budgetary rules of the Republic), as amended by

Act No 579/1991 Coll., the Act No. 166/1992 Coll., Act No. 516/1992 Sb.

and Act No. 10/1993 Coll., and supplementing Act No. 424/1991 Coll., on the Association

in political parties and political movements as amended by Act No.

468/1991 Coll. and Act No. 68/1993 Coll. article. I deleted.



PART EIGHT



The amendment of Act No. 160/1995 Coll., which amends and supplements certain acts

in connection with the adoption of the Act on pension insurance, as amended by

amended



section 88



In Act No. 160/1995 Coll., which amends and supplements certain laws in

connection with the adoption of the Act on pension insurance, as amended by law

No. 48/1997 Coll., Act No. 134/1997 Coll., Act No. 222/1999 Coll. and act

No. 360/1999 Coll., article. XV be repealed.



PART NINE



Amendment to Act No. 360/1999 Coll., which amends and supplements certain acts

in connection with the adoption of the law on social and legal protection of children



§ 89



In Act No. 360/1999 Coll., amending certain laws in connection with the

the adoption of the law on social and legal protection of children. (VII) repealed.



PART TEN



The EFFECTIVENESS of the



§ 90



This law shall enter into force on 1 January 2005. January 1, 2001.



Klaus r.



Havel in r.



Zeman in r.



Selected provisions of the novel



Article II of Act No. 479/2003 Coll.



Transitional provisions



1. Until the date of completion of the implementation of joint programmes in the Czech Republic,

that started to the date of entry of the Treaty of accession of the Czech Republic

the European Union, includes the National Fund and funds
that the European communities confer on the Czech Republic to implement these

programs, and funds committed for the implementation of these

the programs provide other foreign sources, the State budget, budgets of the

territorial self-governing units and other public resources and private resources

If there is evidence of use of these funds to the specified

the purpose of the.



2. On the means referred to in point 1, the Ministry is not the paying authority,

but through the National Fund, coordinates the management of financial flows and

compliance with the procedures governing the implementation of joint programmes of the Czech

Republic and the European communities and shall decide on the cash

the resources collected in the National Fund in accordance with the obligations of the

associated with receiving these funds.



3. The funds transferred to the Reserve Fund of the State organizational folder

until 31 December 2006. December 2003 shall be subject to the current legislation.



4. the provisions of § 75 of the budgetary rules, as amended by this Act,

It shall apply for the first time in a financial settlement with the State budget, State

financial assets or the National Fund for the year 2004.



Article II of Act No. 482/2004 Sb.



Transitional provisions



1. Legal relationships arising under the budget rules, effective until the date of

the entry into force of this Act from the unauthorized use or interception

money provided before the date of entry into force of this

the law shall be assessed in accordance with the existing legislation.



2. The funds that are in the reserve fund organizational folder

State the date of the entry into force of this law, even after the date of entry into

the effectiveness of this law shall apply in accordance with the existing legislation.



section 54 of Act No. 377/2005 Sb.



The transitional provisions of the



The State, whose account of the reserve fund is not recognized by the

The Czech National Bank is obliged to not later than 6 months from the effectiveness of the

This law such an account to cancel, to establish a reserve account instead

Fund in the Czech National Bank and the resources of the reserve fund

convert. Failure to meet this obligation is deemed to be a violation of the budget

discipline within the meaning of section, paragraph 44. 1 (a). and).



Article. In Act No 130/2006 Sb.



The transitional provisions of the



The rights and obligations set by:



and) to modify repayment schedules returnable financial

the bailouts and the provision of subsidies in the Ministry of Agriculture of 7 July.

in July 1995, the MINISTRY of FINANCE No.: 195/24220/1995 and the Ministry of agriculture no.: 1148/95-3000,



(b) the appendix to the procedure) when modifying the repayment schedules and subrogation

financial assistance and the provision of subsidies in the Agriculture Ministry (MF

CR No.: 195/24220/1995 and the Ministry of agriculture no.: 1148/95-3000), which increases the

a bonus of 50% (or 30%), dated 28 May 1998, the MINISTRY of FINANCE (reference number:

195/38353/97 and the MOA CR No.: 1811/97-3000)



(c)) to exceptions to the granting of the premium and the layout and

the postponement of installments of returnable financial assistance provided in the years

1991 to 1995 including from 27 June. October 1998, (MF of the CR No.: 195/76442/1998

and the Ministry of agriculture no.: 3146/98-3000)



(d) Conditions to) modify the repayment schedules and subrogation

financial assistance and the provision of subsidies in the Agriculture Ministry (MF

CR No.: 195/24220/1995 and the Ministry of agriculture no.: 1148/95-3000), a supplement to the

How to modify the repayment schedules returnable financial assistance

and the provision of subsidies in the Agriculture Department (MINISTRY of FINANCE reference number:

195/24220/1995 and the Ministry of agriculture no.: 1148/95-3000), which increases the

a bonus of 50% (or 30%) (MF of the CR No.: 195/38353/97 and the Czech Ministry of

No.: 1811/97-3000), to the addendum to how to modify the repayment

calendars and returnable financial assistance and the provision of subsidies in the

the Ministry of agriculture (MF of the CR No.: 195/24220/1995 and the Ministry of agriculture reference number:

1148/95-3000), which allows you to layout or postponement of payments

returnable financial assistance for the next 1 to 2 years (MF of the CR No.:

195/54401/1998 and the MOA CR No.: 2374/98-3000), to how to edit

repayment schedules returnable financial assistance for recipients

affected by the floods in July 1997 (the MF of the CR No.: 195/84465/1997 and Moa

CR No.: 3726/97-3000), to Order, to grant exceptions to the granting of

bonuses and payments to the layout, the postponement of returnable financial

assistance provided in the years 1991 to 1995, including (MF of the CR No.:

195/76442/1998 and the MOA CR No.: 3146/98-3000), which makes it even

more layouts or postponement of installments of returnable financial assistance

1 to 3 years, increased bonuses and extending the validity and adjusts the

the text of the order of 20 June. November 2000, the Ministry of agriculture no.: 2844/2000-1000 and

MF: No. 195/105129/2000,



shall be deemed validly incurred. For validly incurred shall be the rights and

obligations arising from amendments to contracts concluded on the basis of the

This procedure, Appendix, and conditions. Performance according to these

contractual arrangements shall be deemed to be validly made.



Article. (II) Law No 26/2008 Sb.



Transitional provisions



1. The State, whose off-budget accounts, funds are not

conducted by the Czech National Bank, shall establish, not later than 6 months from the date of

the entry into force of this Act, instead of the new Czech national accounts

the Bank converts funds to them from existing accounts and current accounts

then cancel. Nepřevedení funds from existing accounts to new accounts

considered a violation of budgetary discipline.



2. The funds held until the date of entry into force of this law on the

special pension insurance account and dividend yields, led by of

the Government's decision on the special account of State financial assets as

the funds for the pension reform converts to Chapter Operations Manager

Government financial assets immediately after the date of entry into force of this

the law on account of the reserve for pension reform and existing accounts after

cancels.



3. For expenditure from the State budget is spent on the posts of the natural

persons provided under government regulation, which took effect in December

the entry into force of this law, the section 7 of Act No. 218/2000 SB., in the

the texts of the effective to date of the entry into force of this law.



4. Cash in reserves organizational components of the State

transferred to them under section 47 of the budgetary rules as effective in

date of entry into force of this law shall be used in accordance with the existing

the legislation. If the organizational folder in the reserve of the State

the resources are assigned specified under section 48, paragraph. 3 (b). (e) section 4 of the Act)

No. 218/2000 SB., as amended by the effective to date of the entry into force of this

the law, which provided for the purpose is no longer possible to use, subject to these

resources financial settlement with the State budget for the year in which the

the State could determine this.



5. The State cannot exceed the budget of expenditure under section 47

Act No. 218/2000 SB., as amended effective from the date of entry into force of

This Act, before the exhaustion of funds in your reserve

the Fund destined for the same expenses.



6. the resources concentrated in the Fund of State guarantees is not later than 30

days following the date of entry into force of this Act shall be transferred to the

the chapter General cash management of the State budget.



7. In their funding of measures under the operational programme Development

rural and multifunctional agriculture are funds for his

the implementation of the National Fund.



Article. VIII of Act No. 30/2011 Sb.



Transitional provisions



1. the procedure for remission of removal for violation of budgetary discipline, or the finance charge

for delay related to the date of entry into force of this

the law has not been terminated by the Finance Ministry, completes the General

financial directorates.



2. Fill in the agenda of the Ministry of finance concerning the procedure for the remission

levy for breach of budgetary discipline or penalty for delay with him

the Directorate-General takes financial related.



Article. (II) Act No. 465/2011 Sb.



Transitional provisions



1. If the payment Bill, which provides for the levy for breach of the budgetary

discipline or penalty for delay with removal for violation of budgetary discipline,

became legally valid until the date of entry into force of this law, the right shall lapse

to submit a request for a waiver or partial waiver of the levy or

finance charge the expiry of 1 year from the date of entry into force of this Act. Period 1

the year is not running from the date of submission of the proposal on the revision to the date of the final

the end of the renewed proceedings or until the day of the final refusal of the renewal

proceedings, from the date of the initiation of the review procedure in accordance with the tax code in a day

the final end of the proceedings and the date of the initiation of the procedure under

the judicial code of the administrative lawsuit against the decision of the tax administration of the day

final termination of the proceedings, or to the date of the final end of the

management of complaint.



2. If at the date of entry into force of this Act, a merger, a division or

the takeover of the assets of the partner are not entered in the commercial register, the

However, the already published draft terms of merger, Division or transfer of assets to the

partnership according to the law governing the transformation of companies and cooperatives, §

14A to 14 d of the Act No. 218/2000 SB., as amended effective from the date of acquisition
the effectiveness of this law, shall not apply and shall be in accordance with existing

the legislation.



Article. (II) Act No. 171/2012 Sb.



The transitional provisions of the



Under section 18a of the Act No. 218/2000 SB., as amended effective from the date of acquisition

the effectiveness of this law, the provider does not flow, if the request

subsidies or repayable financial assistance ran out before that date or

If, in the case of subsidies or repayable financial assistance provided by the

without the request, began before that date do operations for their provision.



Article. (II) Act No. 501/2012 Sb.



Transitional provisions



1. the amount of the medium-term expenditure framework for the year 2015 established

The Chamber of deputies in the resolution to amend the draft law on the State

the budget for the year 2013, when presenting the Bill on the State budget for the year

2014 adjusted according to section 8a, paragraph. 1 of law No 218/2000 SB., as amended effective

from the date of entry into force of this Act.



2. the Land Fund of the Czech Republic, State funds, the National Fund and the

organisational components of the State that have accounts with the bank, shall establish

not later than 3 months from the date of entry into force of this Act, instead of

new accounts at the Czech National Bank, transferred to them the means of

current accounts with the bank and the current accounts held at the bank then clears.

Nepřevedení funds from existing accounts to new accounts shall be deemed to

violation of budgetary discipline, subject to the provisions of section 44 and 44a

Act No. 218/2000 SB., as amended effective from the date of entry into force of

of this law.



3. Organizations that have accounts with the bank, shall establish

not later than 5 years from the date of entry into force of this Act, instead of them

new accounts at the Czech National Bank, transferred to them the means of

current accounts with the bank and the current accounts held at the bank then clears.

Nepřevedení funds from existing accounts to new accounts shall be deemed to

violation of budgetary discipline, subject to the provisions of section 44 and 44a

Act No. 218/2000 SB., as amended effective from the date of entry into force of

of this law.



4. Organizational folder State cancels not later than 3 months from the date of acquisition

the effectiveness of this law, any accounts that are held for them, with the

the exception of the accounts referred to in section 45 of Act No. 218/2000 SB., as amended effective

from the date of entry into force of this Act. 5. Subsidies and returnable financial

the bailout from the State budget, State funds and the National Fund, income

taxes or interest, support research projects or projects

research and development of the State budget and contributions from the State budget

on the educational and scientific, research, development and innovation, artistic

or other creative activity, research, experimental development and

innovation from the State budget under a special legal regulation, may

be the operators referred to in § 3 (b). (h)), paragraphs 10 to 14 of Act No.

218/2000 SB., as amended effective from the date of entry into force of this Act,

provided on the current accounts held at the bank for a maximum period of 3 months

from the date of entry into force of this Act. The bodies referred to in § 3 (b). (h))

paragraphs 10 to 14 of Act No. 218/2000 SB., as amended effective from the date of acquisition

the effectiveness of this law, shall establish accounts at the Czech National Bank, intended for

receive the resources referred to in the first sentence, within 3 months from the date of

the entry into force of this law.



Article. (II) Act No. 25/2015 Sb.



The transitional provisions of the



The legal relations arising from the decision to grant the subsidy issued before

date of entry into force of this law shall be assessed according to the law No.

218/2000 SB., as amended effective prior to the date of entry into force of this

the law.



1) § 3, 7 and 51 of Act No. 219/2000 Coll., on the Czech Republic and

her performance in legal relations, as amended.



1A) § 3 (b). and Act No. 153)/1994 Coll., on the intelligence services

The Czech Republic, as amended by Act No. 118/1995 Coll.



Act No. 154/1994 Coll., on the security information service, as amended by

amended.



for example, 2) Law No 388/1991 Coll. on the State Fund of the

the environment, as amended, Act No. 551/1991 Coll., on the

General health insurance company, in wording of later regulations.



2A) Act No. 153/1994 Coll., on the intelligence services of the Czech Republic,

in the wording of later regulations.



2B) Annex No. 3 to Decree-Law No 522/2005 Coll., laying down

the list of classified information.



3) Article. 99 of the constitutional law No. 1/1993 Coll., Constitution of the Czech Republic.



3A) article 2 (2). 1 (a). and Council decision) 2014/335/EU, Euratom of

26 March. in may 2014, on the system of own resources of the European Union.



4) Law No 21/1992 Coll., on banks, as amended.



4A) Regulation (EU, Euratom) no 966/2012 of the European Parliament and of the Council of

25 June. October 2012, laying down the financial rules applicable to the General

the budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002.



Regulation of the European Parliament and of the Council (EU) no 1300/13 of 17 November 2003.

December 2013 on the Cohesion Fund and repealing Council Regulation (EC) No.

1084/2006.



Regulation of the European Parliament and of the Council (EU) no 1301/13 of 17 November 2003.

December 2013 the European Fund for regional development, on special

provisions relating to the goals of Investing for growth and employment and the

repeal of Regulation (EC) No 1080/2006.



Regulation of the European Parliament and of the Council (EU) No 1303/13 of 17 November 2003.

December 2013 on common provisions on the European Fund for

regional development, European Social Fund, the Cohesion Fund,

The European agricultural fund for rural development and the European maritime and

Fisheries Fund, laying down general provisions on the European Fund for

regional development, European Social Fund, the Cohesion Fund and the

The European maritime and Fisheries Fund and repealing Council Regulation (EC) No.

1083/2006.



Regulation of the European Parliament and of the Council (EU) no 1304/13 of 17 November 2003.

December 2013 on the European Social Fund and repealing Council regulation

(EC) No 1081/2006. Regulation of the European Parliament and of the Council no 1305/2013

of 17 December. December 2013 on support for rural development from the European

Agricultural Fund for rural development (EAFRD) and repealing Council regulation

(EC) No 1698/2005.



Regulation of the European Parliament and of the Council (EU) no 508/2014 from 15 October.

may 2014 on a European maritime and Fisheries Fund and repealing Regulation

Council Regulation (EC) No 2328/2003, (EC) no 861/2006, (EC) no 1198/2006 and (EC) No.

791/2007 and regulation of the European Parliament and of the Council (EU) No. 1255/2011.



Regulation of the European Parliament and of the Council (EU) No. 223 dated 11/2014.

March 2014 European Fund to help the poorest people.



4 d) § 2 (2). 2 of the commercial code.



4E) section 16 of Act No. 139/2006 Coll., on concession contracts and concession

Management (concession laws).



5A) article 2 (2). 3 Council decision 2014/335/EU, Euratom of 26 June.

in may 2014, on the system of own resources of the European Union.



6) § 47 odst. 2 of law No 6/1993 Coll., on the Czech National Bank.



7) § 2 (2). 1 of Act No. 513/1991 Coll., the commercial code.



8) Law No 89/2012 Coll., of the civil code.



9) Act No. 424/1991 Coll. on Association in political parties and in

political movements, as amended.



10) Act No. 359/1999 Coll. on social and legal protection of children.



11) Law No 240/1991 Coll., on the breeding and breeding farm

animals, as amended by law No 166/1999 Sb.



12) Act No. 2/1969 Coll., on establishment of ministries and other Central

the authorities of the State administration of the Czech Republic, as amended.



11A) Law No 248/2000 Coll., on the promotion of regional development, as amended by

amended.



11B) section 28 of Act No. 219/2000 Coll., as amended by Act No. 202/2002 Coll. and the

Act No. 88/2003 Coll.



11 d) § 101 paragraph. 1 of law No. 90/1995 Sb.



11e) § 19 paragraph. 2 of the Act No. 77/2002 Coll., on the Czech joint-stock company

railways, State Organization railway transport route and

Act No. 266/1994 Coll., on rail, as amended, and

Law No. 77/1997 Coll., on the State of the enterprise, in the wording of later regulations,

as amended by law No. 179/2003 Coll.



11F) article 2 (2). 1 (a). (b)), and (c)) of the Council decision the 2014/335/EU,

Euratom of 26 April. in may 2014, on the system of own resources of the European

the Union.



12A) Act No. 42/1994 Coll. on supplementary pension insurance with State

contribution and on changes of some acts related to its introduction,

in the wording of later regulations.



12B) § 23 paragraph. 2 (a). zo) Act No. 586/1992 Coll., on income taxes,

in the wording of later regulations.



13) Law No 59/2000 Coll., on public support.



14) section 25 of Act No. 563/1991 Coll., on accounting.



14A) § 11 and 14 of Decree No. 410/2009 Coll., implementing certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended,

for some of the selected business units.



15) Act No. 71/1967 Coll., on administrative proceedings (administrative code), as amended by

Act No. 29/2000 Sb.



15A) section 6 of Act No. 150/2002 Coll., the Administrative Court of law.



15B) Article. 7 regulation of the European Parliament and of the Council (EC) No 1080/2006 of the

on 5 July 2004. July 2006 on the European regional development fund and the

repeal of Regulation (EC) No 1783/1999, as amended by regulation of the European

Parliament and of the Council (EC) No 397/2009.



Article. 11. 3 regulation of the European Parliament and of the Council (EC) No 1081/2006
of 5 December. July 2006 on the European Social Fund and repealing

Regulation (EC) No 1784/1999, as amended by regulation of the European Parliament and of the

Council Regulation (EC) No 396/2009.



16) Act No. 563/1991 Coll., as amended.



16A) Article. 14 Council Regulation (EC) no 659/1999 of 22 March 1999. March 1999,

laying down detailed rules for the application of article 93 of the Treaty establishing the

Of the European Community.



16B) Article. 11 of Council Regulation (EC) no 659/1999 of 22 March 1999. March 1999,

laying down detailed rules for the application of article 93 of the Treaty establishing the

Of the European Community.



section 22, paragraph 17). 1 of Act No. 256/1992 Coll., on the protection of personal data in the

information systems.



for example, 17A) Act No. 148/1998 Coll., on the protection of classified information

and amending certain laws, as amended, regulation

Government No. 246/1998 Coll., laying down the lists of classified

the facts, as amended, Act No. 106/1999 Coll., on the

free access to information, as amended.



18) Article. 7. 1 of Constitutional Act No. 110/1998 Coll., on the Czech safety

of the Republic.



Article 19). paragraph 43. 1 of the constitutional law No. 1/1993 Coll.



20) section 62 of the Act No. 284/2009 Coll., on payments.



21) Law No. 77/1997 Coll., on the State of the enterprise, as amended

regulations.



21a) for example, law No. 178/2005 Coll., on the abolition of the national

assets, as amended.



22) Act No. 320/2001 Coll., on financial control in the public administration and of the

amendments to certain acts (the Act on financial control).



for example, section 23) 2 (2). 2 of Act No. 104/2000 Coll., on the State of the Fund

transport infrastructure and on the amendment of Act No. 171/1991 Coll., on the scope of the

the authorities of the Czech Republic in matters relating to transfers of State assets to other persons and

the national property Fund of the Czech Republic, as amended

the regulations, as amended by Act No. 482/2004 Sb.



24A) Law No 280/2009 Coll., the tax procedure code.



24B) section 6 (1). 1 of Act No. 97/1993 Coll., on the scope of the management of the State

material reserves.



25) Government Regulation No. 137/1989 Coll., on competitive eating.



25A) article 2 of Council decision 2014/335/EU, Euratom of 26 June. may

2014 on the system of own resources of the European Union.



25B) annex to Decree-Law No 323/2002 Coll., as amended by decrees no. 568/2002

Coll., no 484/2003 Coll., no 440/2006 Coll., no 233/2007 Coll. and no 306/2007

Coll., section (C), subsections 108, 218, 228, 238, 248, 258, 328, 338, 348,

358, 368, 378, 380, 428, 438, 518, 528, 538, 548, 558 and 618 and section

3212.



25 c) the annex to Decree-Law No 323/2002 Coll., on the budget structure, as amended by

Decrees No. 568/2002 Coll., no 484/2003 Coll. and no 440/2006 Coll., section (C),

section 41.



26) Law No. 114/1988 Coll., on the scope of the authorities of the Czech Republic in

social security, as amended. Decree No.

182/1991 Coll., implementing the Social Security Act and the Act on

the scope of the authorities of the Czech Republic in social security, as amended by

amended.



26A), for example, section, paragraph 151. 3 of the code of criminal procedure, section, paragraph 140. 2 and § 338i

paragraph. 5 of the code of civil procedure and section 71, paragraph. 6 of the commercial code.



27) section 252 of the labour code.



28) for example, Act No. 2/1969 Coll., as amended, the law

No 114/1993 Coll., on the Office of the President of the Republic, as amended

regulations.



28A) sections 11 to 13 of the Decree No 505/2002 Coll., which implements certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended,

regulations for accounting units, which are territorial self-governing units,

příspěvkovými organisations, State funds and organizational folders

State.



29) Government Regulation No. 48/1995 Coll., on streamlining the amount of resources

spent on salaries and remuneration for stand-by duty in budgetary and

in certain other organisations and bodies, as amended

regulations.



30) Law No. 119/1992 Coll. on travel compensation, as amended

regulations.



30A) § 788 of the civil code. section 2 (a). with) of Act No. 363/1999 Coll., on the

insurance and amending certain related laws (the law on the

the insurance industry).



for example, § 31) (.312 in) of the labour code, Act No. 168/1999 Coll., on insurance

liability for damage caused by operation of the vehicle and amending certain

related laws (the law on liability insurance

the vehicle).



§ 6, paragraph 33). 6 of law No. 243/2000 Coll., on financial destination of the proceeds

certain taxes to the territorial entities and certain State funds

(the law on the financial destination taxes), as amended by law No. 1/2005 Sb.



section 2, paragraph 34). 3 Decree No. 323/2002 Coll., on the budget.



34) Law No 427/2011 Coll. on supplementary pension savings.



§ 6, paragraph 35). 4 of law No 178/2005 Coll., on the abolition of the national

the property of the Czech Republic and about the competence of the Ministry of finance in the

the privatisation of the assets of the Czech Republic (law on the abolition of the national

assets).



36) section 4 of Act No. 130/2002 Coll., on the promotion of research, experimental

development and innovation of public funds and amending certain

related laws (Act on the promotion of research, experimental development

and innovation), as amended by law No 110/2009 Sb.



section 11, paragraph 37). 1 and section 12 of Act No. 121/2000 Coll., on copyright, on the

rights related to copyright and on the amendment of certain laws

(the Copyright Act), as amended by the Act No. 216/2006 Coll.



Article 38). 37 Commission Regulation (EC) no 1828/2006 laying down

detailed rules for the application of Council Regulation (EC) No 1083/2006 laying down general

provisions on the European regional development fund,

The European Social Fund and the Cohesion Fund and to the regulation of the European

Parliament and of the Council (EC) No 1080/2006 on the European regional

the development of.



39) section 2 (a). and) and § 21. 1 of law No 412/2005 Coll., on the protection of

on the security of classified information and eligibility. Government Regulation No.

522/2005 Coll., laying down the list of classified information in the text of the

Government Regulation No. 240/2008 Sb.



40 section 4 (b)). (b)) of Act No. 101/2000 Coll., on the protection of personal data and on the

amendment to certain acts, as amended by law No. 177/2001 Coll., Act No.

439/2004 Coll. and Act No. 170/2007 Sb.



41) § 3 of the law no 284/2009 Coll., on payments, as amended by Act No.

139/2011 Sb.



41A) section 3 (3). 1 (a). (c) and (d) of point 1). (g)) of law no 284/2009 Coll., on

payments, in the wording of later regulations.



42) Law No. 18/1997 Coll. on peaceful uses of nuclear energy and

ionizing radiation (the Atomic Act) and amending and supplementing certain

laws, as amended.



42) annex to Decree-Law No 323/2002 Coll. on budgetary, appropriation

5013.



43) annex to Decree-Law No 323/2002 Coll., on the budget structure, as amended by

Decrees No. 484/2003 Coll., no 440/2006 Coll., no 357/2009 Coll., and no.

464/2013 Coll., 501 and 502 podseskupení items in addition to the items 5013.



44) § 3 (b). (b)) Decree No. 5/2014 Coll., about how the terms and scope of the

information to be provided for assessment of the performance of the State budget, budgets of the

State funds, the budgets of territorial self-governing units, budgets

municipalities and voluntary nature of the budgets of regional councils of the regions

cohesion.



45) § 23a of the Act No. 168/1999 Coll., on insurance against liability for injury to

caused by operation of the vehicle and on the amendment of certain related laws

(law on the liability insurance of the vehicle), as amended by Act No.

160/2013 Sb.



§ 23a, paragraph 46). 3 (b). and (b)) of the Act) and no 168/1999 Coll., as amended by law

No 160/2013 Sb.