250/2000 Sb.



LAW



of 7 November. July 2000



on budgetary regulations local budgets



Change: 450/2001 Sb.



Change: 320/2001 Coll.



Change: 320/2002 Coll.



Change: 421/2004 Sb.



Change: 557/2004 Sb.



Change: 557/2004 Coll. (part), 561/2004 Coll.



Change: 635/2004 Sb.



Change: 342/2005 Sb.



Change: 245/2006 Sb.



Change: 137/2006 Coll., 140/2006 Sb.



Change: 270/2007 Sb.



Modified: 27/2008 Sb.



Change: 477/2008 Sb.



Change: 421/2009 Sb.



Change: 306/2008 Sb.



Change: 227/2009 Sb.



Change: 281/2009 Sb.



Change: 465/2011 Coll. 466/Sb.



Change: 458/2011 Sb.



Change: 171/2010 Sb.



Change: 303/Sb.



Change: 24/2015 Sb.



Change: 24/2015 Coll. (part)



Parliament has passed the following Act of the United States:



PART THE FIRST



GENERAL PROVISIONS



§ 1



The subject of the edit and the scope of the law



(1) this Act regulates the creation, status, content and functionality of the budgets

territorial self-governing units, "^ 1") which are the municipalities of ^ 2) ^ 3, and region), and

lays down the rules of management of local funds

self-governing units. It also regulates the establishment or the establishment of a legal

people of territorial self-governing units.



(2) the provisions of this Act is also governed by the management for voluntary

municipalities ^ 2) (hereinafter referred to as "villages"), if this law does not

otherwise, and the establishment of organizations in the field of education volume

municipalities.



(3) the provisions of this Act that apply to budgets and financial

farming communities in statutory cities ^ 2), and in the capital city

Prague also for their districts or circuits. The contents of the budget

boroughs or districts, including the structure of their revenue and expenditure,

down town in its jurisdiction.



(4) the provisions of the second and third parts of this law is also governed by

management of the regional councils of the regions cohesion ^ 2a) with the exception of

the provisions of paragraphs 7 to 10.



PART TWO



FINANCIAL MANAGEMENT OF TERRITORIAL SELF-GOVERNING UNITS



§ 2



Financial management tools



(1) the financial management of territorial self-governing units, and municipalities are

their annual budget and budgetary perspective.



(2) a territorial self-governing unit, and the villages keep accounts according to

Special Act. ^ 4)



§ 3



Financial views



(1) the budgetary Outlook is an auxiliary tool for local government

a whole bunch of communities or for medium-term financial planning

the development of its economy. Building on the basis of concluded contract

relationships and commitments usually 2 to 5 years following the

year for which the annual budget shall be drawn up (article 4).



(2) the financial perspective contains the summary of basic data on income and

expenditure, in particular on long-term liabilities and claims, on the financial

the sources and the long-term needs of the realized projects. For long-term

the commitments shall be given their impact on the management of local government

a whole bunch of communities or throughout the duration of the commitment.



§ 4



The budget of the local government unit and volume of municipalities



(1) the budget of the local government unit and a bunch of communities is a financial

the plan, which provides for the financing of the activities of the local government unit

and a bunch of communities.



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



(3) when processing the annual budget of the financial perspective.



(4) the budget shall be drawn up as a rule as balanced. May be approved

as the surplus, if any of the revenue of the year are intended to

in the following years, or if they are intended for the repayment of

the principal of the loans from the previous years.



(5) the budget can be approved as the SGP's deficit just in case that the deficit

you will be able to pay



and) funds from previous years, or



(b) secure, by contract, loan) ^ 5) ^ 6) loan repayable financial

the bailouts or the income from the sale of municipal bonds of the territorial

Government Unit (hereinafter referred to as "recoverable resources").



(6) a positive balance of funds financial management

for the current year shall be transferred for use in the next year, and to cover the

budgetary expenditure, or converts to cash funds (§ 5).



(7) the deficit be effected from the management of funds of the past

years or covers of the returnable resources payable to the budget in

the following years.



§ 5



Monetary funds of territorial self-governing units, and municipalities



(1) a territorial self-governing unit, and villages may set up cash funds

for specific purposes, or without the special destination.



(2) the source of the money funds local government unit or volume

municipalities in particular can be



and surplus management) from previous years,



(b) current year) earnings that are not intended for use in the current year,



(c) transfers of funds from the budget) during the year to special purpose cash

the funds.



§ 6



The contents of the budget



(1) the contents of the budget are its revenue and expenditure and other cash

the operation, including the creation and use of money funds, if not further

States that are outside the budget.



(2) outside the budget take place cash operations



and foreign funds)



(b)) combined resources.



(3) the business activities of the local government unit or volume of municipalities

the tracks outside the budget revenue and expenditure. Its result is reflected

in the budget and final account is part of the local government unit

or a bunch of communities.



§ 7



Revenue in the budget of the municipality



(1) revenue in the budget of the village consists, in particular,



and) income from own assets and property rights,



(b) the results of its own) income from activities



c) income from economic activity of legal entities, if they are in accordance with

This or another Act, the income of the municipality which has set up an organization or

She founded,



(d) income from its own administrative) activities, including the income from the performance of the State

the Administration, which is responsible for a village in accordance with special laws, in particular from the

administrative fees from this activity, income from fines and levies

stored within the jurisdiction of the municipality under this Act or special legislation,

If it is not otherwise stipulated,



e) revenue from local taxes under a special law, ^ 7)



f) proceeds of the tax or interest under a special law, ^ 8)



g) subsidies from the State budget and from State funds,



h) subsidies from the regional budget,



I) funds obtained the administrative activities of the other institutions of State administration,

for example. they have levied fines and other pecuniary levies and penalties,

If they are in accordance with special laws, income of the village,



j) received cash donations and contributions,



k) other income, which in accordance with special laws belongs to the revenue of the municipality.



(2) the municipality may use the funds provided through the national

the Fund.



(3) the municipality may use to cover your needs whether or not returnable resources (§ 4

paragraph. 5 (b). (b)).



(4) the municipality may, to cover temporary time discrepancy between the drawing on

the budgeted expenditure, and the execution of budget revenue for their

pay to use repayable financial assistance from the State budget, from the

the regional budget or the budget of the other municipalities. Returnable financial assistance is

the interest-free. Its delayed repayment is considered the detention of cash

resources.



§ 8



Revenue in the budget of the County



(1) revenue in the budget of the region consists of, in particular,



and) income from own assets and property rights,



(b) the results of its own) income from activities



c) income from economic activities of the Organization, where they are referred to in this

or other income of the budget Act, which established the organization or

started by,



d) revenue from administrative operations including the income from the performance of State administration, to

which is in charge of the region under special laws, in particular management fees

from this activity and revenue from fines imposed under the authority of

region under this Act or special legislation, if not further

unless otherwise specified,



e) proceeds of the tax or interest under a special law, ^ 8)



f) subsidies from the State budget and from State funds,



g) received cash donations and contributions,



h) other income, which in accordance with special laws belongs to the revenue of the region,



I) funds obtained the administrative activities of the other institutions of State administration,

for example. they have levied fines and other pecuniary levies and penalties,

If they are in accordance with special laws of the income of the region.



(2) a County may use the funds provided through the national

the Fund.



(3) a County may use to cover your needs whether or not returnable resources (§ 4

paragraph. 5 (b). (b)).



(4) a County may, to cover temporary time discrepancy between the drawing on

the budgeted expenditure, and the execution of budget revenue for their

pay to use repayable financial assistance from the State budget or from

the budget of another region. Returnable financial assistance is interest-free. Her

the delayed repayment is considered the detention of funds.



§ 9



The expenditure budget of the municipality



(1) the budget of the municipalities are to be paid, in particular,



and obligations arising for the community) of the performance of the duties imposed on it

the laws,



(b) expenditure on its own activities) of the village in its individual scope, in particular

expenses associated with the care of their own property and its development



(c) the costs associated with the performance) of the State administration, to which the municipality is responsible for

by law,



d) obligations arising for the municipality of concluded contracts in its


and management of contractual relations of their own organisations if they

She walked over,



(e)) the commitments made in the framework of cooperation with other municipalities or with other

entities, including joint activities,



(f) the payment of the interest received) of loans and credits,



g) expenditure on the emissions of its own bonds and to pay the proceeds from them

belonging to their respective owners,



h) support expenditure for entities to which public benefit activities

and entrepreneurship beneficial for the community,



I) other expenditure incurred within the scope of the community, including donations and

social or other humanitarian purposes.



(2) in addition to the expenditure referred to in paragraph 1 shall be borne by the municipality from its budget and

installment loans, loans received and returnable and repayment of principal

own bonds of their owners.



§ 10



The expenditure budget of the region



(1) the budget of the region are to be paid, in particular,



and obligations arising for the State) from the execution of the obligations imposed

special legislation,



(b) the expenditure on the operation of the) region in its separate scope, in particular

expenses associated with the care of their own property and its development



(c) the costs associated with the performance) of the State administration, which is in charge of the region

special legislation,



(d)) the obligations arising for the county from concluded contracts in its

and management of contractual relations of their own organisations if they

He went,



e) subsidies to the budgets of the municipalities in the region,



(f)) the commitments made in the framework of cooperation with other local authorities or with

other actors, including contributions to joint activities,



(g) the payment of the interest received) of loans and credits,



h) expenditure on the emissions of its own bonds and to pay the proceeds from them

belonging to their respective owners,



I) support expenditure for entities to which public benefit activities

and to support private enterprise good for region,



j) other expenditure incurred within the scope of the region, including gifts and

social or other humanitarian purposes,



the Regional Council of the region).



(2) in addition to the expenditure referred to in paragraph 1 shall be borne by the county from its budget and

installment loans, loans received and returnable financial assistance and

repayment of principal custom bonds of their owners.



Subsidies and returnable financial assistance



section 10a



(1) for the purposes of this Act, means the



and any local government unit), the capital city of

Prague, municipalities or Regional Council of the cohesion region,



(b) funds provided by the subsidies) from the budget of the territorial

the unitary, Borough of the city of Prague, the volume of municipalities

or of the Regional Council of the cohesion region legal or natural person

on the intended purpose, with the exception of the contribution referred to in § 28 para. 4 and § 31 para.

1 (b). (b)),



c) repayable financial assistance funds provided by the totality of the

the budget of the local government unit, the municipal district of the capital city

Prague, volume, municipalities or Regional Council of the cohesion region legal

or a natural person on the intended purpose, which is to the recipient shall be obliged to

return to the budget within the prescribed period, the provider



(d)) financial settlement grants an overview of transport and the use of

provided by the funds and the return of unused cash

the funds in the budget of the provider,



e) settlement returnable financial assistance overview of pumping and

the use of the funds provided and for their return to the

the budget of the provider,



(f) the programme for the provision of subsidies) or returnable financial assistance

(hereinafter referred to as "the programme"), a summary of the material, time and financial conditions

the purpose of the support of a designated provider in the program.



(2) grants or repayable financial assistance shall be granted for the purpose specified by the

the provider of the program (section 10 c), to any other purpose specified by the applicant in

request or on purpose laid down specific legislation ^ 22). On

subsidy or repayable financial assistance is not a legal right, unless otherwise provided by

special legislation otherwise ^ 22).



(3) a grant or repayable financial assistance, repayable

financial assistance under section 34 para. 1, can be provided on request

for the provision of subsidies or returnable financial assistance through

public contracts (hereinafter referred to as "the application"), if applicable, on the basis of

obligations arising from the special legal regulation ^ 22); the request of the

contains at least



and) name and surname, date of birth and address of the place of residence of the applicant for a grant

or repayable financial assistance, if the applicant is a natural person, and if the

This natural person entrepreneur, also the identification number of the person

If it was allocated, or, if the applicant is a legal person, the name,

where applicable, the trading name, registered office and identification number of the person if

allocated,



(b) the amount requested)



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

use,



(d)), in which time is to be attained purpose, in the returnable financial assistance and

the deadline for the return of the funds provided and the amount of

each payment,



e) grounds for the request,



f) where the applicant is a legal entity, identify



1. people representing a legal entity with an indication of the legal reason

representation,



2. people with a share within the legal person,



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



(g) a list of any annexes to the application),



h) day copies of the application and the signature of the person representing the applicant in

the case of a representation based on full power and full power.



(4) if the service provider fails to comply with the request, it shall communicate, without undue delay

the applicant that his application was rejected and the reason for the failure of the request.



(5) a public service contract for the provision of subsidies or repayable financial

the bailout includes at least



and) name, address, identification number of the provider grants or repayable

the financial bailout,



(b)) first and last name, date of birth and home address, if the recipient is

subsidies or repayable financial assistance is a natural person, and if this

a natural person entrepreneur, also the identification number of the person if

or, if the recipient of the subsidy or returnable financial assistance

a legal person, the name or business name, registered office and

the identification number of the person, if any,



(c)) the bank account number of the provider and the recipient of subsidies or repayable

the financial bailout, or the way in which resources are made available,



(d)) provided the amount or the amount up to the amount of the subsidy may be or

returnable financial assistance granted; for subsidies or repayable financial

the bailout, which funds are covered from the State

the budget, the budget of the State Fund or from the National Fund, the amount of

such funds and the source of their coverage; the grants, which

is not provided in a lump sum, the amount of the individual amounts or the way

their determination and the terms of their provision,



(e)) the purpose for which the funds are provided by the intended



(f)), the period in which it is to be provided for the purpose achieved,



g) for returnable financial assistance provided by the recovery period

of funds and the amount of each payment,



h) terms and conditions that the recipient is obliged to use funds

meet,



I) or other conditions related to the purpose for which they were cash

resources provided that the recipient is required to comply with



(j)) of the period for the submission of financial settlement grants or repayable

the financial bailout and the number of the account to which you want an unused cash

resources or returnable bailout returned,



k) if the beneficiary of the subsidy or returnable financial assistance legal

person, the obligations of the recipient in the case of conversion or cancellation of legal

the person with the liquidation,



l) the date of signature of the Treaty the Contracting Parties and their signatures.



(6) in the public service contract for the provision of subsidies can be of the conditions

laid down in accordance with paragraph 5 (b). I) define the conditions, which

violation will be considered less serious, which is saved for removal

violation of budgetary discipline below corresponds to the amount of unduly

used or withheld funds. In the public service

the contract for the provision of subsidies to the lower levy shall be fixed

the amount, a percentage or a percentage range within which the levy

established. Percentage or percentage range shall be determined by

means, in relation to which the acts of infringement

budgetary discipline.



(7) the conditions for granting subsidies or repayable financial assistance, whose

part of the funds are subsidies or provider

returnable financial assistance he received from the State budget, the budget of the

the State Fund or from the National Fund shall be in accordance with the conditions

under which the providers of subsidies or repayable financial assistance

the funds provided.



(8) in the public service contract provider may grant

provide expenditure or cost, the amount of which may not be justified and

that will be accounted for in a lump sum; flat-rate expenses or costs

shall be determined



and as a percentage of) actually incurred and proven provider

set out the expenses or costs,




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



(c)) as a fixed amount covering all expenses or costs or

part of them.



section 10b



(1) disputes arising from the legal relationships in the provision of subsidies or repayable

financial assistance shall be decided according to the code of administrative procedure



and the Ministry of finance, is)-if one of the Contracting Parties to the region, the volume

the municipality is a member of the capital city of Prague, or the Regional Council of the region

cohesion,



(b) Regional Office in) by, if a Contracting Party to the municipality or

villages is not a member of the capital city of Prague, in whose administrative

the circuit is a village located or whose administrative district's villages

registered office,



(c)) of the Prague City Hall in by, if one

of the parties to the urban part of the city of Prague.



(2) the Ministry of Finance carries out the tasks of the superior administrative authority

regional offices and of Prague City Hall in relation to

the obligations laid down in paragraph 1.



(3) against a decision issued pursuant to paragraph 1 cannot be appealed or

decomposition.



section 10 c



(1) the provider shall publish the program on its notice board in the manner

allowing remote access no later than 30 days before the beginning of the period referred to in

paragraph 2 (a). (f)). the provider, which is the volume of municipalities, shall publish the

the program on the official boards of member municipalities in a way allowing remote

access no later than 30 days before the beginning of the period referred to in paragraph 2 (a).

(f)). The Program exposes at least 90 days from the date of publication.



(2) the programme contains at least



and that purpose) can be granted funds,



(b) the reasons for the aid provided for the purpose),



(c) the estimated total volume of cash) funds earmarked in

the budget for the support provided for the purpose,



(d) the maximum amount of subsidies or) returnable financial assistance in individual

the case, or the criteria for determining the amount of the grant,



(e) the heading of eligible applicants)



(f) the deadline for submitting applications),



g) criteria for the evaluation of the application,



h) deadline for the decision on the application,



I) the conditions for granting subsidies or repayable financial assistance,



j) model application, or the contents of its annexes.



§ 10 d



(1) the provider, with the exception of the volume of the municipalities, the public

the contract for the provision of subsidies or repayable financial assistance and its

additions on their notice board in the manner allowing remote access to 30

days from the date of conclusion of the contract or its appendix. Public contract

for the provision of subsidies or repayable financial assistance of up to 50 000 Eur

will not be published; If the conclusion of the appendix to the contract will be governed by public law

subsidies or repayable financial assistance raised over $ 50,000,

the provider shall publish the public agreement and its appendix on your

the official board manner allowing remote access within 30 days from the date of

the conclusion of the Appendix. Public service agreement, including the appendices must be

published at least for a period of 3 years from the date of publication.



(2) the provider, which is a volume of municipalities, shall publish the public contract

for the provision of subsidies or repayable financial assistance and its additions to

the official cover of the member municipalities manner allowing remote access to the

30 days from the date of conclusion of the contract or its appendix. Public

the contract for the provision of subsidies or repayable financial assistance of up to 50

USD shall not be published; If the conclusion of the appendix to this public

the contract will be grants or repayable financial assistance increased over 50 000

CZK, municipalities shall be published by the public service contract, and an appendix on

official boards of member municipalities in a way that allows remote access to the

30 days from the date of the conclusion of the Appendix. Public service agreement, including appendices

must be published at least for a period of 3 years from the date of publication.



(3) If a mandatory contract governed by public law or its published

Appendix information that are under special legislation ^ 23)

excluded from disclosure, it shall publish the contract or its supplement without

information excluded from disclosure, including the reason for exclusion.

From the publication of the data are excluded, of which it provides directly

applicable regulation the European Union ^ 24).



PART THREE



BUDGET PROCESS



§ 11



Drawing up the budget of the local government unit



(1) a territorial self-governing unit draws up its annual budget in the

following up on its budget and on the basis of the breakdown of the

valid state budget or the budget of temporaries, which



and the State budget determines its) relations to the budgets of regions or

of individual municipalities,



(b) the budget of the region determines its) relations to the budgets of the municipalities in the region.



(2) in the case that any local government unit involved in the implementation of the

programme or project co-financed from the EU budget,

the budget for the calendar year to contain fixed

the volume of financial resources assigned for co-financing

program or project of the European Union.



(3) any local government unit shall publish their draft budgets for

at least 15 days before the date of its consideration at a meeting of the Municipal Council

territorial self ^ 10) on my official Board and way

allowing remote access. On the notice board can be a budget proposal

published in a narrower range, which contains data on income and

expenditure of the budget in sorting by top units type sorting

the budget of the song. Manner allowing remote access shall be published

the full text of the draft budget. Comments on the draft budget of the citizens can

the relevant territorial self apply either in writing within

as set out in its publication, or orally in the hearing on the

meetings of the Council.



§ 11a



The publication of the draft budget of the Regional Council of the cohesion region



The Regional Council of the cohesion region publishes its budget after

for at least 15 days before the date of its consideration at a meeting of the Committee

The Regional Council of the cohesion region on its Bulletin Board and in the manner

allowing remote access. On the information Board may be

the budget published in the narrower range, which contains data about the

the revenue and expenditure of the budget in sorting by top units

type classification of budget of the song. Manner allowing remote

access is published the full text of the draft budget. Comments on the draft

the budget of the region's citizens, whose territory is delimited by the region

cohesion, apply in writing within the time limit set in its publication.



§ 12



Budget structure



(1) the budget of the local government unit and budget volume village

handles in the sort by budget tracks laid down by the

The Ministry of finance Decree.



(2) the authorities of territorial self and the authorities of the municipalities of volume

discuss the budget when it is approved in the sort by budget

songs to the approved budget of the embodiment of binding indicators

to compulsory control



and) executive authorities of the local government unit and volume of municipalities in

management of the budget,



b) legal entities established or incorporated in the scope of the territorial

Government Unit in its management,



(c)) the scope of legal entities established in the communities, volume



(d)) the next person to be the recipients of grants or contributions from the

the budget.



section 13 of the



Taxpayers



(1) if the budget is not approved before 1. before 1 January of the financial year, be governed by the

budget management of local government unit or volume of municipalities

at the time of the approval of the budget the budgetary stopgap.



(2) the rules of budgetary temporaries needed to ensure continuity of

management at your own level and at the level of the lower levels of the budget

system and for legal entities financed from local budgets down



and for the management of the County) County,



(b) the Municipal Council of the municipality for the management) of the village,



(c)) the authorities of the municipality for the management of volume the volume of the municipalities.



(3) the budget revenue and expenditure effected at the time of the budget

temporaries are becoming the revenue and expenditure of the budget after its approval.



§ 14



A breakdown of the budget



(1) after the approval of the budget in the Assembly local government unit

the volume of the municipalities and authorities his breakdown performed without delay.



(2) part of the breakdown of the budget the budget is binding communication indicators

those entities are obliged to follow them.



(3) when the breakdown of the budget the budget broken down by detailed budget

the song.



§ 15



Management and control of the budget



(1) a territorial self-governing unit, and the volume of its municipality financial

management in accordance with the approved budget and shall exercise control of its

management under special legislation governing the financial

control in the public administration ^ 10a) for the entire financial year.



(2) a territorial self-governing unit, and the volume of the municipalities shall exercise control

established by management or based legal entities.



section 16 of the



Budget changes



(1) the budget after its approval may be changed due to



and changes in the organisation of the economy) funded by the budget (organizational

the change)



(b)) changes to the legislation affecting the level of budgeted income


or expenditure (methodological changes); They also include the price changes of

affected by changes in the legal regulation of regulated prices, or



(c)) changes affecting the fulfilment of the objective facts of the acting

budget revenue and expenditure (material change).



(2) the change in the budget shall be implemented by the budgetary measures. Budget

the measures are recorded according to the time sequence. The budgetary measures are

be made compulsory, even if the changes in the financial relations to

another budget, about changes to the mandatory indicators towards other persons or

If the risk of the budget deficit.



(3) the budgetary measure is



and move the budget) in which the individual income or

costs influence one another, without changing the total volume or

the difference of the total approved revenue and expenditure,



(b)) the use of new, unforeseen budget revenue to pay for the new,

budget expenditure, which will not increase the total amount of the budget,



c) binding of budgetary expenditure, if their coverage is compromised

lack of budgetary revenue; by that measure, the volume of budget

decreases.



(4) the budget of the measures is carried out before making the budget-

unsecured items of expenditure. After you perform the budget-unsecured expenditure can be

budgetary measures only when a natural disaster or accident

threatening the lives and property, in the performance of the monetary obligation imposed

a final decision, in receipt of subsidies before the end of the calendar

year or if the financial resources in accordance with § 28 para. 12.



§ 17



The final account



(1) after the end of the calendar year, the annual management

local government unit and volume of municipalities collectively to

the final account.



(2) in the final account contained data on the implementation of the budget of revenue and

expenditure in its budget breakdown of the song, the information concerning the management of

assets and other financial operations, including development and use of

money funds in such detail and content, in order to

to assess the financial management of local government unit and volume

municipalities and established by them or based legal entities.



(3) included in the final statement of the account is the financial relations to

the State budget, budgets of regions, cities, public funds, National

Fund and other budgets, and to other people.



(4) a territorial self-governing unit, and the volume of the municipalities are obliged to give your

review their management for the previous calendar year. ^ 11) review

management adjusts special legislation. ^ 11b)



(5) report on the outcome of the review is part of the final

account in its discussions in the bodies of the local government unit and

the volume of the municipalities.



(6) the local Government shall publish a draft of the final unit account

including reports on the outcome of the review of management ^ 21) for at least 15

days before his hearing at a session of the Municipal Council of territorial

Government Unit ^ 10) on its notice board, and in a manner allowing

remote access. On the official Board proposal for the final account can be

published in a narrower range, which contains data on the implementation of revenue

and expenditure of the budget in sorting by top units type sorting

the budget of the song and the conclusion of the report on the outcome of the review of operations.

Manner allowing remote access exposes the full text of the proposal

the final account, including the full report on the outcome of the review of operations.

Comments on the draft final account of the respective territorial citizens can

Government Unit applied in writing within the time limit laid down in the

publication, or orally in his discussion at the meeting

the Municipal Council.



(7) a Discussion of the final account is concluded by expressing



and with year-round activity) the consent, without reservation, or



(b)) the consent, with reservations, on the basis of which the municipality shall adopt

whole villages and the measures needed to correct the errors and

weaknesses; in so doing, draws conclusions against persons that Act

territorial samosprávnému unit or caused a bunch of communities.



§ 17a



The publication of the draft final account of the Regional Council of the cohesion region



The Regional Council of the cohesion region will publish a draft of the final

account, including reports on the outcome of the review of management ^ 21) for

at least 15 days before the date of its consideration at a meeting of the Committee

The Regional Council of the cohesion region on its Bulletin Board and in the manner

allowing remote access. On the information Board may be

the final account published in a narrower range, which contains at least

data on the implementation of revenue and expenditure of the budget in sorting according to the highest

units type sorting songs and the conclusion of the budget report of the result of

review of operations. Manner allowing remote access to

exposes the full text of the draft final account, including the full message about

outcome of the review of operations. Comments on the draft final account

can citizens of the County whose territory is delimited by the cohesion region,

apply in writing within the time limit set in its publication.



section 18



The time use of the budget



(1) in the implementation of the budget shall include only such income, which have been

actually received, or such financial operations that have been carried out

in the calendar year.



(2) to implement expenditure are classified only such drawing funds that

took place in the calendar year.



(3) for the inclusion of income or expenditure in the implementation of the budget in a calendar

the year is a decisive date of crediting or debiting of funds to

Bank accounts.



(4) a territorial self-governing unit, and the municipalities may accept or

advances on the substantive performance of the contracts, which will take place in

the following year.



(5) a territorial self-governing unit, and the volume of the municipalities shall determine the applicability of the time

subsidies or contributions from its budget to beneficiaries, and it

as a rule, the period until the end of the financial year or even until a later

the term, if it corresponds to the purpose of the funds provided.



§ 19



Purpose of the budget appropriations



(1) the Purpose of the budgetary resources shall be determined



and individually in relation to) a particular task,



b) sector in relation to the needs of the sector, or



(c)) in relation to the needs of territorially defined territory or a part thereof or

space.



(2) a territorial self-governing unit, and the volume is obliged to respect the purpose of the

the use of budgetary resources, which results



and the purpose of the subsidies received) from the State budget, State funds,

National Fund or from another of the territorial budget, or



(b)) of the contracts under which accepts the special budget

resources from other people, including special-purpose donations, contributions or loans.



section 20



Return of unused budget funds



(1) budget funds local government unit or volume of municipalities

unused by the end of nepropadají, but are transferred to the next year.

Their purpose is possible while maintaining.



(2) as an exception to the provisions of paragraph 1 are unused assigned and time

designated grants or contributions that are required after the provider

of charge and any unused funds go back. Returned by the

budgetary resources are an expense of the year when it will take place.



(3) the local government unit and municipalities may provide

of its own budget resources to others requesting a return on

unused appropriations referred to in paragraph 2. Returned by the

budgetary resources are in this case, the income of their budget in the

year in which to return them there.



section 21



Compensatory cash operations



(1) the compensation operations to the data on the implementation of the budget to be classified



a) returned by the advances received and returned illegally accepted cash

resources, and in the same amount, but in a negative value of the revenue of the same

of the financial year,



(b)) return payments on account and returned unlawfully cash

resources, and in the same amount, but in a negative value of the expenditure of the same

of the financial year.



(2) in accordance with paragraph 1 shall be applied also in the case



a) that the financial year there is a mutual compensation made

expenditure between the persons managing the budget, or



b) if budget arranges relationships between higher

degree and lower budgets.



section 22



Violation of budgetary discipline



(1) violation of the budgetary discipline is of any unauthorized use or

retention of funds provided as grants or repayable

financial assistance from the budget



and) territorial self,



(b)) District of the city of Prague,



(c)) of the Regional Council of the cohesion region, or



(d)) of the volume.



(2) unauthorized use of funds referred to in paragraph 1 is

their use, which was broken by the obligation laid down by the legal

Regulation, directly applicable European Union law, public law

Agreement, or in the provision of funds under the Special


^ law 22). The date of violation of budgetary discipline is the day on which they were

provided funds to illegally used or the date of their

crediting an account of the recipient of the subsidy granted retroactively. For any unauthorised

the use of the funds referred to in paragraph 1 shall be deemed to include



and) infringement that is associated with the purpose for which they were cash

funds were made available, provided for by the law, directly applicable

Regulation of the European Union, a public contract or grant

of funds under a special legal regulation ^ 22), to which

occurred after the crediting of funds to the payee's account,



(b) the breach of the obligations laid down in) (a)), which occurred before

crediting of funds to the account of the payee and which at the date of crediting of the

It takes; day of crediting the account of the payee is deemed to

day violation of budgetary discipline,



(c) unless the recipient) of the funds, how were these resources

used.



(3) the Retention of funds referred to in paragraph 1 is a violation of

repayment obligations in a timely fashion; on the date of

violation of budgetary discipline in this case is the day following the date on

that deadline passed in vain for repayment

resources.



(4) a natural or legal person who violated budgetary discipline, it is

required to carry out removal for violation of budgetary discipline in the budget, from which

the funds were made available to her.



(5) the unauthorized use of funds referred to in paragraph 2 the sentence

the first, or in accordance with paragraph 2 (a). (c)) or detention of cash

the funds referred to in paragraph 3 corresponds to the discharge for violation of budgetary discipline

the amount of unlawfully used or withheld funds. Charges for

violation of budgetary discipline, when you use the same subsidies or repayable

financial bailout are added together, with the exception of charges for violation of the budgetary

discipline a violation of the rules for the award of public contracts. To infringements of the

the rules for the award of public contracts will be saved in the amount of exhaust

constitute a violation of these rules to the same contract, unless otherwise provided by

public service contract for the provision of funds differently. When

unauthorized use of funds referred to in paragraph 2 (a). and)

or (b)) corresponds to the outlet for violation of budgetary discipline the amount provided by the

resources, unless in accordance with the public contracts for the provision of

funds for the violation less serious obligations saved pursuant to §

Article 10A(1). 6 lower exhaust. In violation of several less serious

duties, charges for violation of budgetary discipline added together, unless the

public service contract. Charges for violation of budgetary discipline can be

save only to the amount of money provided by the date of violation

budgetary discipline. Suspected violation of budgetary discipline can

the provider of funds to suspend their provision, up to and

to the amount of the intended removal. If the competent authority referred to in paragraph 9

or 11 stores outlet for violation of budgetary discipline, in the

that from the saved will be paid only the amount of levy equal to the difference between the

stored and dispersal of funds not provided due to

suspected breach of budgetary discipline. If the competent authority in accordance with

paragraph 9 or 11 exhaust is not saved, the provider of funds

will provide the suspended funds to the recipient.



(6) the provider shall in writing ask the beneficiary for the implementation of measures to

remedy ^ 10a) in by the deadline, if it considers, on the basis

inspection findings ^ 10a), the recipient of the subsidy violated the less severe

the condition pursuant to § article 10A(1). 6, for which it was granted and in which the subsidy

the provider stated that its failure will be less affected by the levy,

than the total amount of the subsidy and whose nature allows redress

the replacement period. In the extent to which the beneficiary has carried out measures to

remedy, that there was no violation of budgetary discipline. The provider

shall in writing ask the beneficiary to return the subsidy, or a part thereof in the

the time limit, if it finds, on the basis of the inspection, that the recipient of the subsidy

has violated the obligation laid down by a law, which relates to the purpose,

to which they are provided funds to comply with the purpose of the grant or

a condition for which it was granted subsidies, for which you cannot prompt for

the implementation of corrective measures. In so far as the recipient of the subsidy back

or part of a subsidy, does not breach the budgetary discipline.

The challenge for the implementation of remedial measures and call for the repayment of the subsidy or its

part of the beneficiary is not binding. The provider in an appropriate manner

without undue delay informs about the issue of the challenges for the implementation of measures to

remedy, on the issue of invitations to return the subsidy, and about whether the recipient of the subsidy

complied, the authority competent under paragraph 9 or 11 of the decision on

the imposition of levy.



(7) Removal for violation of budgetary discipline shall not be imposed if the total

above for all breaches of budgetary discipline in the use of the same subsidy or

returnable financial assistance shall not exceed $ 1,000.



(8) for delay with removal for violation of budgetary discipline is the one who

budgetary discipline has violated, shall pay a penalty of 1 per mille of the

the amount of levy for each day of delay, up to the amount of

levy. The finance charge shall be calculated from the day following the date on which the

violation of budgetary discipline, to the date of crediting of funds to the

the account of the provider. If the provider decided pursuant to paragraph 5 of the sentence

seventh, the finance charge is calculated from the amount the recipient is liable.

Penalties for violation of budgetary discipline in accordance with paragraph 2 (a). (b)) is calculated

from the day following the date on which the recipient of the levy on the basis

payment assessment. Periodic penalty payments in individual cases

shall not exceed $ 1,000, will not be saved.



(9) the imposing a levy and penalties referred to in paragraphs 4 to 8, for the violation of

budgetary discipline is decided in a separate scope



and) near the village of municipal office,



(b)) in the city district of the city of Prague City District Office



(c)) in the capital city of Prague, Prague City Hall



(d)) at the edge of the regional authority.



(10) the decision referred to in paragraph 9 (a). and) review the delegated

the scope of the regional office under a special legal regulation ^ 1),

decision pursuant to paragraph 9 (b). (b)) review the delegated scope

Prague City Hall under a special legal regulation ^ 14).

Decision pursuant to paragraph 9 (b). (c)), and (d)) shall be examined by the Ministry of

finances. Administrative authority in the appeal proceedings for review of the decision referred to in

paragraph 9, for compliance with the legislation; the decision may

only cancel and stop control, or cancel and thing return to new

consultation of the authority, which issued the ruling, or appeal be rejected and

confirm the decision.



(11) the imposing a levy and penalties referred to in paragraphs 4 to 8, for the violation of

budgetary discipline is decided by the



and the volume of the municipalities) the authority designated by this statutes, or authority which

acting on behalf of municipalities, volume



(b)) in the Regional Council of the cohesion region Office of the Regional Council of the region

cohesion.



(12) the appellate body against the decision referred to in paragraph 11 (a). and) is

Regional Office in by, the relevant volume of the municipalities.

Appeal against the decision of the authority referred to in paragraph 11 (a). (b))

The Ministry of finance.



(13) and periodic penalty payments referred to in paragraphs 4 to 8, you can save up to 10 years

calculated from the 1. January of the year following the year in which the

violation of budgetary discipline.



(14) a waiver or partial waiver of liability and penalties pursuant to

paragraphs 4 through 8 may, for reasons worthy of special consideration to allow the authority,

that granting of funds decided, on the basis of the written

the application of the person who violated budgetary discipline; for a waiver or partial

waivers shall be decided by the same procedure, in which the provider decided to

the provision of funds ^ 25). Application for remission or partial

a waiver may be made within 1 year from the date of acquisition of legal power

payment of assessment, which was draining or finance charge, 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 day

the final end of the renewed proceedings or until the date of final

rejection of the application for revision,



(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 actions against

the decision of the tax until the date of final completion of the proceedings, or

until the date of final closure of the proceedings on the complaint.



(15) in the management of contributions and periodic penalty payments referred to in paragraphs 9 and 10 shall be treated

According to the tax code. The infringer of budgetary discipline has to manage contributions for

violation of budgetary discipline, the position of the tax subject.



(16) any local government unit provides on-demand information obtained

When you manage the dues for violation of budgetary discipline the appointing

check these appropriations.



§ 22a



Administrative offences




(1) a territorial self-governing unit, villages, the city of the capital city

City or Regional Council of the cohesion region is committed by the administrative

tort by



and) contrary to section 2 (2). 1 does not process the financial perspective,



b) contrary to section 10 c of paragraph 1. 1 to disclose the program,



c) contrary to section 10 d of paragraph 1. 1 and 2 will not disclose a public Treaty

the provision of subsidies or repayable financial assistance, including appendices,



(d)) in violation of § 13 para. 1 nehospodaří according to the rules of the financial

temporaries,



(e)) does not make changes to the approved budget pursuant to § 16 para. 2,



f) budget processes in violation of § 12 para. 1,



g) contrary to section 14 does not make a breakdown of the approved budget,



h) contrary to section 15(1). 1 does not exercise control of its management, or



I) contrary to section 17 para. 4 does not provide review of its financial performance for the

the previous calendar year.



(2) any local government unit or the urban part of the city of Prague is

committing an administrative offense by that, contrary to



and § 11 (1)). 2 processes and approve the budget,



(b)) § 11 (1) 3 will not disclose the budget proposal, or



c) section 17(2). 6 proposal to disclose the final account.



(3) the Regional Council of the cohesion region committing an administrative offense

Thus, contrary to the



and § 11 (1)). 2 processes and approve the budget,



(b)) § 11a will not disclose the budget proposal, or



(c) to disclose § 17a) proposal for the final account.



(4) the Volume of the municipalities of committing an administrative offense by that, contrary to



and § 39 para.) 3 processes and approve the budget,



(b)) § 39 para. 4 will not disclose the budget proposal, or



(c) section 39 paragraph 2.) 6 proposal to disclose the final account.



(5) an administrative offence under paragraphs 1 to 4 shall be fined up to 1,000

000.



section 22b



Common provisions



(1) a legal person for an administrative offence is not liable if he proves that

made every effort, that it was possible to require that the infringement of the

a legal obligation is prevented.



(2) in determining the amount of the fine to take account of the seriousness of the administrative

offense, in particular, the way a criminal offence and its consequences and to

circumstances in which it was committed.



(3) the liability of a legal person for an administrative offense shall cease, if the

the administrative authority has commenced proceedings about him within 2 years from the date on which it

learned, but no later than 4 years after the date on which it was committed.



(4) administrative offences under this Act, which committed a municipality or

voluntary villages is not a member of the capital city of Prague, in the first

the degree of hearing in by the regional office, in whose administrative

the circuit is a village located or whose administrative district is voluntary

villages is situated. Administrative offences under this Act, which

committed by the urban part of the city of Prague, in the first instance hearing

the scope of the Prague City Hall.



(5) administrative offences under this Act, which committed the region,

The Regional Council of the cohesion region, the capital city of Prague or voluntary

villages, is a member of the capital city of Prague, in the first instance

discusses the Ministry of finance.



(6) the Fines collected and enforced by the authority that is saved. Income from fines is

budget, income from which is covered by the activity of the administrative authority which

the fine imposed.



PART FOUR



THE ORGANIZATION OF TERRITORIAL SELF-GOVERNING UNITS



Article 23 of the



Types of organizations, territorial self-governing units



(1) a territorial self-governing unit can in its powers to carry out its

tasks, in particular to the economic exploitation of their property and to secure

public benefit activities



and set up your own business folder) as your devices without legal

personality,



(b)) to establish contributory organization as a legal entity, that

as a rule, in its activities do not create profit,



(c) to establish a commercial company) ^ 15) and public limited liability companies and the

limited liability company,



(d)) post of the Constitution by a special Act ^ 16),



(e) establish education legal entity) according to a special legal

prescription ^ 16a)



(f)) to establish public research institutions under a special law ^ 16b).



(2) a territorial self-governing unit can, together with other persons, State

participant (shareholder) of the activities of other persons, in particular marketing

companies or non-profit companies, whose activities are

involved in their property including money.



Organizational units of territorial self



section 24



The emergence of organizational components territorial self



(1) of the local government unit (hereinafter referred to as

"organizational unit") is formed by decision of the Municipal Council of territorial

Government unit. The branch manages on behalf of its

the founder, and is not an entity. This form of their chosen management

territorial self-governing unit for such activities, which



and do not require a large number of employees),



(b)) do not need a complex and extensive machine or other technical equipment,



(c)) are not inherently sector organizationally or otherwise broken down,



(d)) do not enter into the complex economic or legal relations.



(2) Workers are employees of the departments of the founder, if

the special law does not provide otherwise.



(3) the founder of the Foundation shall be appointed by the head of the branch to determine its rights and

obligations.



§ 25



Management of organizational units



(1) a territorial self-governing unit has included in its budget any

the revenue and expenditure of its organizational components. Budget business folder

It is part of the budget of its founder. The branch is required to

to ensure that income was provided for in the budget and meet the designated tasks

the most cost effective way.



(2) a territorial self-governing unit gives permission to disposition with the budget

organizational folder both his Office and also as needed

responsible to the head of the organizational units. When the Division of these permissions

is based on the local conditions of activities of the organizational units, taking into account

the nature of the tasks which through its organizational folder

secures.



(3) the organizational folder transfers only with permission to dispose of the founder

such funds, which are related to its normal,

regular activities, it is necessary to ensure no longer operationally. These

resources provides the organizational folder in the form of operating system installer

cash advances or the establishment of a current account with the Bank.



(4) If the founder has delegated at the organizational folder permissions have

with the funds, the head of this branch is responsible for the

management, cash management services, and completeness of the supporting documents for the accounting

records of the founder.



(5) the branch is required to remit to the backup operation after completion

the period for which it was granted, and not later than 31 December 2006. December

of the financial year.



(6) the founder may instruct its organizational folder selecting certain

budgetary revenues from its activities. Organizational unit this revenue

selects either in cash or with your current account. From the selected

revenue shall not pay expenses of organizational unit.



(7) the Budgetary revenue is the organizational component liable to pay on account

its governing body no later than the end of each month.



(8) the cash economic progress leads the branch in cash

journal in the full budget breakdown of the song. Data from money

the journal shall be transferred to the budget of revenue and expenditure of the founder, in his

in due time, at least on a monthly basis and at the latest before the end of the year.



(9) included in the backup is the organizational component required to return

founder in his due time, and at the latest before the end of the year.



(10) the Establisher of property management is entrusted to the checks and

funds business folder.



section 26



Founding Charter organisational units



About the formation of the organizational units of the instrument of incorporation, shall issue an education which

must contain the



and the full name of the founder); If it is a village, its inclusion

in the County,



(b) the name and registered office) business folder; the name must exclude the possibility

confusion with the names of other organizational components of the founder,



(c)) definition of the purpose and the corresponding scope of activities,



(d) the designation of the persons authorized to Act) for organizational folder



e) definition of the property owned by the founder, if the Organization

the passes to the Administration for its own economic recovery,



(f)) definition of such property rights that will enable organizational folder

to the assets entrusted under subparagraph (e)) could be used for the purpose of properly,

for which it was established, and in the context of the defined powers with care,



g) heading budget revenue and expenditure related to its founder

activities which the founder confides within its scope, and the way they

use, unlike the rest of the revenue and expenditure of the Organization

folders that founder on its tracks by budgetary management

tracks and secures it in your budget,



h) how the keeping of separate accounts of revenue and expenditure

organizational folder assigned to it within its scope pursuant to subparagraph (g)),

where applicable, the establishment and use of a separate bank account, and

the way the Bill funds tracked on this account and or. also


method of determining and accounting of advances provided on billable

its operating expenses,



I) the definition of the period for which the branch is established.



Contributory organization of territorial self-governing units



section 27 of the



The establishment, changes and cancellation of the contributory organizations



(1) a territorial self-governing unit establishes a contributory Organization for such

in its scope of activities, which are usually non-profit and whose

the scope, structure and complexity requires a separate legal personality.



(2) the Establisher shall issue of contributory organization formation deed

that must include



and the full name of the founder), is where the municipality, also its inclusion

in the County,



(b) the name, address) contributory organization and its identification number;

the name must exclude the possibility of confusion with the names of other contribution

organisations,



(c)) the definition of the main purpose and the corresponding scope of activities,



(d)) mark statutory bodies and the way they act on behalf of the

the Organization,



e) definition of the property owned by the founder, that contributory

the Organization passes to farming (hereinafter referred to as "fiduciary"),



(f)) the definition of rights, which will allow the Organization to be entrusted to the asset

to fulfil the main purpose for which it was established; in particular, it shall specify the rights and

obligations connected with its full effective and economically efficient

use with care on its protection, development and the improvement of the conditions for its

an additional investment construction, further rules for the production and sale of

the goods, if they are the subject of the activities of the Organization, the rights and obligations

associated with renting out the entrusted property to other entities, and

Similarly,



g) circuits, building on the complementary activities the main purpose of the contributory

the Organization, which enables the founder, in order to make better use of

all its economic capability and expertise of its employees; This

the activity must not interfere with the performance of the main purpose of the Organization, and track

separately,



h) the definition of the period for which the organization is established.



(3) an organization makes to the extent of assets entrusted to the

provided for by the Charter of incorporation.



(4) an organization acquires assets for its founder,

unless otherwise provided by this Act. The founder may determine in which

cases, the acquisition of such property to be its prior written

consent.



(5) to their ownership of an organization may acquire only

assets necessary for the performance of the activity for which it was established, and it



and can transfer) from its founder,



(b)) the gift with the prior written consent of the founder,



(c)) by inheritance; without the prior written consent of the founder is

an organization shall not refuse, or heritage



(d)) in another manner based on the decision of the founder.



(6) if the assets that an organization has taken to

their ownership under paragraph 5 (b). and it permanently), unnecessary,

preferably it will offer free of charge the founder. Unless the founder

a written offer, the contribution of the Organization to its prior

written consent from property transfer to the ownership of other persons under the conditions

laid down by the founder.



(7) to develop, to split, merge, merging, or cancellation of the contributory

the organization occurs on the date designated by the founder in the decision whether or not

determine the extent to which passes its property, rights and liabilities to the new

or receiving organization. If the founder of the cancellation

the Organization, the expiry of the date referred to in its decision on the

the cancellation of its property, rights and obligations of the founder. To merge or

fusion of subsidized organizations may only occur in defined benefit

organizations of the same founder.



(8) the information referred to in paragraph 2 and the fact pursuant to paragraph 7 shall be published

in the official journal of the Czech Republic. The founder is obliged to notify the

The Central journal of the United States within 15 days from the date on which the said

the fact occurred.



(9) the Establisher of management checks the subsidized organizations.



(10) an organization shall be entered in the commercial register; a proposal from the

on writing serves the founder.



section 28



Financial management organizations



(1) an organization operate with funds obtained

custom activities, and with funds from the budget adopted their

of the founder. Furthermore, it is running its funds, with cash donations

from natural and legal persons, including money

provided from the National Fund and from abroad.



(2) an organization also is running



and with subsidies to cover) operating expenses, which are, or are to be covered

the budget of the European Union, including the stated share of the State budget

the financing of this expenditure,



(b) subsidies to cover) operating expenditure under international treaties on

the basis of which the Czech Republic entrusted funds from

the European economic area financial mechanism, from a financial

mechanism of Norway and Switzerland-Czech cooperation programme.



(3) if the funds granted under paragraph 2, do not consume the

end of the calendar year, are transferred to the reserve fund as a source of

funding in subsequent years, and may be used only

the purpose of the. Reserve these resources separately. Resources,

that have not been used for the intended purpose, are subject to the financial settlement

the State budget for the year in which it was fulfilled the purpose for which the

the subsidy is granted.



(4) the founder of the Foundation for the operation of your contribution provides contributory organization

as a rule, following the performance, or other criteria to its needs.



(5) If an organization produces in its complementary activities

gain, it can only be used for the benefit of its core activities; founder

can an organization enable another use of this resource.



(6) the Contributory organization can save its founder chip to their

the budget, if



and its planned revenues exceed) the planned costs, as

a binding budget indicator, or



(b)) the investment resources are greater than their need for a use referred to in

the decision of the founder.



(7) an organization commits a violation of budgetary discipline by



and financial resources) that it receives from the budget of your

the founder, in violation of the requirements provided for the purpose,



b) converts to their money Fund more financial resources than

provided by law or than the founder, decided to



(c)) it means their money Fund to another purpose, or in any other

When piece measures than provided for in this Act or other legislation,



d) uses its operating funds for the purpose, to which should be used

its cash resources of the Fund under this Act,



e) exceeds the fixed or the permissible amount of funds for salaries, if

This is until 31 December 2006. December she from her pool of rewards or



(f)) does not make the levy referred to in paragraph 6 within the time limit laid down by the founder.



(8) for violation of budgetary discipline stores founder contributory

Organization to its budget in the amount of improperly used

resources, and at the latest within 1 year from the date on which the breach of the budgetary

discipline found, but within 3 years from the date on which the breach of the budgetary

discipline has occurred.



(9) the founder can prevent a hardness to reduce or waive the

discharge for violation of budgetary discipline on the basis of a written application

contributory organisations administered within 1 year of the imposition of levy.



(10) the provisions of paragraphs 7 to 9 do not apply to violations of budget

discipline in the management of resources provided by the contributory organization of

the budget of the founder that the founder has received from the State budget, from the

the budget of the State Fund, the budget of the Regional Council of the cohesion region

or from the National Fund for the purpose, that is, on the basis of their decision

provide legal or natural person. In this case, proceed

under section 22.



(11) the relationship of the budget allowance organizations to the budget of the founder can be

during the year change to the detriment of subsidized organizations only for serious,

objectively acting causes.



(12) unless otherwise provided by special law to the contrary, the budget of the founder

mediates the relationship of subsidized organizations to the State budget, to

the budget of the Regional Council of the cohesion region, and to the National Fund;

If it is a contributory organization established by the municipalities, also to the regional budget.



section 29



Monetary funds of organizations



(1) an organization consists of these cash funds:



a) Reserve Fund,



(b) Investment Fund)



(c)) the Fund rewards



(d)) the Fund for cultural and social needs.



(2) Cash Balances of funds after the end of the year will be transferred into the

the following year.



section 30



Reserve Fund



(1) the reserve fund is formed from the improved operating results

contributory organization based on its approval after the founder of the above

the end of the year, less any transfers into the Fund. Improved

profit contribution of the organisation is created if

actual revenue its financial performance, along with the adopted operating

the contribution is greater than its operating costs. The Division improved


the financial results to the Reserve Fund and to fund the remuneration approved

founder. The source of the reserve fund may also be cash donations and

appropriations carried over in accordance with § 28 para. 3.



(2) a reserve fund, except for the purpose of cash donations and

appropriations carried over in accordance with § 28 para. 3, uses the contribution

Organization



and) to further develop its activities,



(b)) to the time bridging a temporary mismatch between income and expenses,



(c)) to be paid to any penalties imposed for violations of her budget

discipline,



(d)) to cover its losses in previous years.



(3) the Assigned designated monetary donations shall be used in accordance with their intended purpose.



(4) the founder of the contributory organization can give consent to part

their reserve fund, except for the purpose of cash donations and

appropriations carried over in accordance with § 28 para. 3, used to strengthen its

the Fund's investments.



section 31



Fund investments



(1) the Fund investment creates an organization to finance its

investment needs. Its source is



and the funds in the amount of) depreciation of tangible and intangible fixed

asset ^ 4) carried out in accordance with the approved plan, the founder of the depreciation



(b)) investment budget contribution of the founder,



c) investment subsidies from public funds and other public budgets,



d) revenues from the sale of tangible fixed assets held, if

According to its founder's decision to admit



e) cash donations and contributions from other entities, if they are specified or

applicable to investment purposes,



f) receipts from the sale of tangible fixed assets owned

contributory organization



g) transfers from the reserve fund in the amount of permitted founder.



(2) the Fund investment allowance organizations is used



and the acquisition and technical) assessment of tangible and intangible

the fixed assets, with the exception of small material and immaterial

fixed assets,



(b)) to pay for the investment loans or loans,



(c)) in the budget for the founder, if such a removal order,



(d)) to increase the funds intended to finance the maintenance and

repair of assets that an organization uses for its activity.



(3) to cover investment needs can be used with the consent of the founder

whether or not the investment credits or loans.



§ 32



The Fund rewards



(1) the Fund is formed from the improved profit contribution

Organization, and it to the level of its 80%, up to 80% of the volume of

resources for salaries set by the founder or a particular legal

Regulation, and cash donations targeted on salaries.



(2) the transfer of funds to fund the remuneration approved founder.



(3) compensation shall be paid from the Fund the remuneration to employees. Preferably from the Fund

the remuneration shall be paid by any possible exceeding of the established amount of the funds for salaries.



§ 33



Cultural and social needs Fund



(1) cultural and social needs Fund is made up of a basic allocation

expenses 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 transactions

as you work.



(2) the cultural and social needs Fund is replenished in advance of the annual

the planned amount in accordance with its approved budget. Expense report

the actual base of the allocation shall be made in the financial statements.



(3) the cultural and social needs Fund is made up of assurance

cultural, social and other needs and is determined by the staff in

the proportion of the contribution the Organization, secondary vocational students

schools and training institutions, internal scientific aspirantům, pensioners, who, during the

the first retirement or invalidity pension for

third-degree invalidity at the subsidized organizations, where appropriate,

family members of employees and other natural or legal

persons.



(4) other income, the amount of the creation and management of the Fund of cultural and

social needs of the Ministry of Finance shall lay down by Decree.



§ 33a



cancelled



section 33b



Catering and food services



Catering provides an organization in your own

canteen facilities or through other legal

persons, natural persons or organizational units of the State for their staff,

students of secondary vocational schools or special vocational schools,

vocational schools and training institutions, if not their meals will be provided

under special legislation, students and scientific

aspirantům for their activities in the contributory organization, if it is not

their meals will be provided under special legislation.

An organization may, in accordance with the collective agreement to secure

catering in your own catering facilities also pensioners,

who worked at retirement, and staff involved in the

contributory organization on the basis of agreements on work performed outside the

the employment relationship. An organization can provide racing

catering also to citizens, which is committed to the Treaty on the

competitive eating with the other legal person, natural person or

an organizational component of the State and employees of other employers who

they are on a business trip for her or for her otherwise engaged. The cost of racing

eating and their remuneration adjusted by a decree of the Ministry of finance.



§ 34



Grants, loans and liability of contributory organization



(1) an organization is entitled to enter into the loan agreement ^ 5)

or the credit ^ 6) only with the prior written consent of the founder. This

consent is not required in the case of loans to employees of the Fund for cultural

and social needs. To temporarily cover their needs can obtain from

its founder repayable financial assistance if its return

secured its revenues for the current year, but not later than 31 December 2006. March

the following year, unless the establisher of a longer period.



(2) an organization may be liable for the obligations of third

people, or otherwise provide.



§ 35



Buying on the installment of the příspěvkovými organisations



An organization can take things by buying or

the contract on the lease of purchase only upon prior written consent of the

of the founder.



section 36



Management of securities příspěvkovými organisations



An organization is not entitled to buy shares or other securities

the papers. Receive them as consideration for their claims against the other

entities shall be entitled to only with the prior written consent of the founder.

An organization may not issue or accept bills of Exchange or be

Bill of Exchange by the guarantor.



§ 37



The provision of the gifts of příspěvkovými organizations



An organization is not empowered to provide donations to other entities,

with the exception of the usual cash or donations in kind to its employees and

other persons from your Fund for cultural and social needs, and with the exception of

procedure referred to in section 27 para. 6.



§ 37a



The establishment and the establishment of legal persons



An organization may not



and to establish or set up) of a legal person,



(b)) to have a shareholding in a legal person constituted or established

the purpose of the business.



§ 37b



Prior consent of the



(1) the prior consent of the governing body under this Act, or if the

so the founder under § 27 para. 4, shall be granted only for one

legal proceedings and its components, with the exception of a monetary donation to the assigned

undetermined, to whose adoption can founder grant prior approval

common to several legal proceedings. If there is no previous approval is granted, the

legal act shall be disregarded.



(2) pending the legal act takes effect, the prior consent of the

In addition to appeal, if, after the grant of substantial emerge

facts for decision to grant prior approval, that have not been

known at the time of decision-making, and should the outcome of the decision, a significant

effect.



(3) If the founder's contributory organization allocates the granting

prior consent to the acquisition of property under § 27 para. 4, is required to

report this fact in the official journal of the Czech Republic.



PART FIVE



VOLUME MANAGEMENT COMMUNITIES



§ 38



Asset volume of municipalities



(1) the volume of the municipalities manage the property, which on its own assets

relating to the volume of the municipalities of its member municipalities according to the statutes of the municipalities, the volume ^ 18)

and with the property, which has acquired its own activities.



(2) the assets embedded into the farming communities of the municipalities of the volume remains in the

the ownership of the village. Authorities of the municipalities of volume it handled in accordance

with proprietary rights, that a member municipality was transferred according to the statutes

the volume of the municipalities. Property rights to own assets that are

reserved to the municipal corporation, ^ 19) cannot be converted to the authorities of the volume

municipalities.



§ 39



Financial management volume of the municipalities



(1) the volume of the municipalities manage their budget (section 4).



(2) the content of the budget bunch of communities are its revenues and expenses resulting

of its activities in accordance with its statutes.



(3) in the event that the volume of the municipalities involved in the implementation of the programme or

project co-financed by the European Union budget, the


the budget for the calendar year contain a defined volume

financial resources assigned for the co-financing of the programme

or project of the European Union.



(4) the Volume of the municipalities shall publish its draft budget for at least 15 days

before the date of its consideration at a meeting of the competent authority of the volume of the municipalities

on the official boards of the member municipalities and manner allowing remote

access. On the official boards may be the draft budget published in the strict

the range that contains at least the data on income and expenditure of the budget in

sort by highest units the species classification of budget of the song.

Manner allowing remote access exposes the full text of the proposal

the budget. Comments on the draft budget of the citizens can member municipalities

apply in writing within the time limit set out in its publication, or orally in

the discussion at the meeting of the competent authority of the volume.



(5) the control of the management of the property of the municipality and with the volume of its financial

resources is performed by the authority designated for the statutes of the volume. Reports on the

the results of this check shall present the villages zastupitelstvům

Member municipalities.



(6) the municipality shall publish a proposal by its Volume of the final account, including messages about

the outcome of the review of the management of ^ 21) for at least 15 days before the date of

the discussion at the meeting of the competent authority of the municipalities on the volume

the official cover of the member municipalities and manner allowing remote access.

On the official boards may be a draft of the final account published in the strict

a range that includes at least the information on the implementation of the revenue and expenditure of the budget

in sorting by top units type classification budget

tracks and reports on the outcome of the review's conclusion. Way

allowing remote access exposes the full text of the proposal

the final account, including the full report on the outcome of the review of operations.

Comments on the draft final account can citizens of the member municipalities

apply in writing within the time limit set out in its publication, or orally in

the discussion at the meeting of the competent authority of the volume.



(7) revenue and expenditure account of the volume of the municipalities shall be submitted to the Member zastupitelstvům

municipalities, and immediately after its approval in body volume.



§ 39a



Types of organizations volume of municipalities



(1) the villages, whose activities are the tasks in the field of

education, may set up subsidized organizations and educational law

persons carrying out activities of a school or educational establishment, for the

the conditions laid down by a special law. ^ 19a)



(2) on the establishment, change and cancellation of subsidized organizations referred to in paragraph 1

shall be decided by the highest authority of a bunch of communities, as defined by the statutes; ^ 19b)

the Authority also approved a deed of incorporation subsidized organizations.



(3) other tasks of the founder, if there are articles of the reserved

the Supreme authority of the volume of the municipalities, according to allowance organizations

paragraph 1 of the Executive authority of a bunch of communities, as defined by statutes. ^ 19b)



(4) unless otherwise provided, apply to contributory organization

under paragraph 1, the provisions of § 27-37a, mutatis mutandis.



section 39b



cancelled



PART SIX



TRANSITIONAL AND FINAL PROVISIONS



section 40



Performance of the obligations of the Europe Agreement establishing an association between the Czech

of the one part, and the European communities and their

Member States, of the other part



The provision of financing from the budgets of regions, municipalities or volumes

municipalities under this Act or special legislation must be in

accordance with a special law governing the procedure for the assessment of

the compatibility of public aid to the obligations arising from 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. ^ 20)



§ 41



Transitional provisions



(1) the present budget of the Organization, to which the function of the founder has

effect of this Act, a municipality, with the effect of this Act become

an organizational component of the municipality. For this purpose, the municipality by decision of the Municipal Council

shall issue a deed of incorporation business folder, and no later than 6 months

from the effective date of this Act. While this organizational change pass

all rights and obligations of budgetary organization in the community.



(2) the provisions of paragraph 1 shall not apply in the event that the municipality so far

budget organization transformed within 6 months from the effective date of this

Act on a contributory organization. In that case it shall proceed in accordance with §

27. This change will be upgrading all rights and obligations of the existing

the budget of the Organization on a contributory organization as its legal

the successor.



§ 42



The effectiveness of the



This Act shall take effect on 1 January 2000. January 1, 2001.



Klaus r.



Havel, v. r.



Zeman in r.



Selected provisions of the novel



Article II of Act No. 561/2004 Coll.



Transitional provision



The provisions of article. I, points 1 to 11 and 13 of this Act shall apply for the first time for the

the 2005 financial year.



Article. (II) Act No. 477/2008 Sb.



Transitional provisions



1. Assets owned at the date of acquisition of the contributory organization

the effectiveness of this law is without prejudice to the provisions of this Act with

excluding the assets transferred free of charge to her founder. With this

the property of the Czech Republic disposed of pursuant to § 27 para. 6 of law No.

250/2000 Coll., in the version in force from the date of entry into force of this Act.



2. the instrument adjusts the provisioning Act Founder No. 250/2000 Coll., on the

the version in force from the date of entry into force of this law, within 7 months from the

the effective date of its effectiveness.



3. Violation of budgetary discipline, which occurred before the date of the acquisition of

the effectiveness of this law, shall be assessed and exhaust, penalties and fines will be saved

According to law No. 250/2000 Coll., in the version in force until the date of entry into force of

of this Act.



4. the procedure for the imposition of levy and penalties or fines for breaches of the budgetary

discipline, initiated before the date of entry into force of this law shall be completed

According to law No. 250/2000 Coll., in the version in force until the date of entry into force of

of this Act.



Article. (IV) Act No. 465/2011 Sb.



Transitional provisions



1. If the payment Bill laying down drainage for violation of 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 Act, the right to

to submit a request for a waiver or partial waiver of the levy or

finance charge the expiry of 1 year from the effective date of this Act. Period 1

the year is not running from the date of filing the application for a retrial by 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 an examination procedure in accordance with the tax code until the day

the final end of the proceedings and the date of the initiation of proceedings pursuant to

Code of civil procedure of administrative actions against a decision of the tax authorities to the day

the final end of the proceedings, or to the date of final completion of

the procedure for cassation complaints.



2. If, before the date of entry into force of this law, the contribution

the organization violated budgetary discipline in the handling of cash

funds provided from the budget of the founder, founder

received from the State budget, the budget of the State Fund, the budget of the

The Regional Council of the cohesion region or from the National Fund for the purpose of

their provision of legal or natural person on the basis of their

the decision and the effective date of this Act was not saved, drainage

saved by law no 250/2000 Coll., in the version in force before the date of application

the effectiveness of this Act.



3. an application under section 28 para. 9 of law no 250/2000 Coll., as amended effective

from the date of entry into force of this Act, concerning the reduction or remission of levy

for breaches of the budgetary discipline imposed by the date of entry into force of this

the law may be made within 1 year from the date of entry into force of this

the law.



Article. (II) Act No. 24/2015 Sb.



Transitional provisions



1. Violation of budgetary discipline, which occurred before the date of the acquisition of

the effectiveness of this law, shall be assessed and exhaust and saved according to the

Law No 250/2000 Coll., in the version in force before the date of entry into force of

of this Act.



2. the procedure for the imposition of penalties for violations and budgetary discipline

initiated before the date of entry into force of this law shall be completed in accordance with

Law No 250/2000 Coll., in the version in force before the date of entry into force of

of this Act.



3. the procedure under section 10 d of paragraph 1. 1 and 2 of law no 250/2000 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to the

public contracts for the provision of subsidies or repayable financial

bailout closed of the effective date of this Act, for which the

request for the provision of subsidies or repayable financial assistance

through a public contract is submitted prior to the date of acquisition

the effectiveness of this Act.



1) Article. 99 et seq. Constitutional Act No. 1/1993 Coll., the Constitution of the United

Republic, as amended by Constitutional Act No. 347/1997 Coll.



2) Act No. 128/2000 Coll., on municipalities (municipal establishment).



2A) section 16 of Act No. 247/2000 Coll., on the promotion of regional development, in the

amended by Act No. 137/2006 Coll.



3) Act No. 129/2000 Coll., on regions (regional establishment).




4) Act No. 563/1991 Coll., on accounting, as amended.



5) § 657 et seq. of the civil code.



6) section 497 et seq.. the commercial code.



7) Act No. 564/1990 Coll., on local charges, as amended

regulations.



8) Act No. 242/2000 Coll., on the budgetary revenue determination certain taxes

local municipalities and some State funds (the law on the

financial destination taxes).



9) section 37 of Act No. 218/2000 Coll. on budgetary rules and amending

certain related acts (budgetary rules).



10) § 84 of Act No. 128/2000 Coll.



section 35 of Act No. 129/2000 Coll.



section 59 of the Act No. 131/2000 Sb.



10A) Act No. 320/2001 Coll., on financial control in the public administration and the

amendments to certain acts (the Act on financial control), as amended

regulations.



11) section 42 of Act No. 128/2000 Coll., as amended.



section 20 of Act No. 129/2000 Coll., as amended.



section 38 of Act No. 129/2000 Coll., as amended.



11B) Act No 420/2004 Coll., on the review of the management of territorial

Governments and voluntary unions.



13) section 67 para. 1 (b). and) of the Act No. 129/2000 Coll., on regions (the regional

establishment), as amended.



14) § 81 para. 3 (b). and) Act No 131/2000 Coll., on the capital

Prague.



15) Act No. 513/1991 Coll., the commercial code, as amended

regulations.



16) Law No 513/91 Coll., the civil code.



16A) Act No. 561/2004 Coll. on pre-school, primary, secondary, higher

vocational and other education (the Education Act).



16B) Act No. 341/2005 Coll., on public research institutions.



18) section 50 of the Act No. 128/2000 Coll.



19) § 85 of Act No. 128/2000 Coll.



19a) Act No. 561/2004 Coll.



19b) § 50 para. 2 Act No. 128/2000 Coll., on municipalities (municipal establishment).



20) Act No. 59/2000 Coll., on public support.



21) section 10 of the Act No 420/2004 Coll., on the review of the management of territorial

Governments and voluntary unions.



22) for example, § 160 to 163 of Act No. 561/2004 Coll. on pre-school,

primary, secondary, higher vocational and other education (the education

Act), as amended by law no 383/2005 Coll., Act No. 343/2007 Coll., Act

No 42/2009 Coll. and Act No. 458/2007 Coll., or Act No. 108/2006 Coll., on

social services, as amended.



23 for example, Act No.) 101/2000 Coll., on the protection of personal data and on amendments

certain acts, as amended.



for example, article 24). 111 and 112 of the European Parliament and of the Council (EU)

No 1306/2013 of 17 May. December 2013 on the financing, management and monitoring

the common agricultural policy and repealing Council Regulation (EEC) no 352/78,

(EC) No 165/94, (EC) No 2799/98, (EC) no 814/2000, (EC) No 1290/2005 and

(EC) No 485/2008, article 3 (2). 4 Commission implementing Regulation (EU) No.

184/2014 of 25. February 2014, which, according to the regulation of the European

Parliament and of the Council (EU) No 1303/2013 (CPR) on the

The European regional development fund, the 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

regional development, European Social Fund, the Cohesion Fund and

The European maritime and Fisheries Fund sets out the conditions relating to the

a system for the electronic exchange of data between Member States and the Commission and

establishing pursuant to European Parliament and Council Regulation (EU) No 1299/2013

on specific provisions relating to support from the European Fund for

regional development the European territorial cooperation objective accepts

nomenclature of categories of interventions for the support of the European Fund for

regional development in the framework of the European territorial cooperation objective, article. 26

the Commission delegated Regulation (EU) no 480/2014 of 3. March

2014, supplementing the European Parliament and of the Council Regulation (EU) No.

125(4) the common provisions on the European regional

development, European Social Fund, the Cohesion Fund, the European

Agricultural Fund for rural development and the European maritime and fisheries

Fund and laying down general provisions on the European regional

development, European Social Fund, the Cohesion Fund and the European

maritime and Fisheries Fund.



25) § 87 of Act No. 128/2000 Coll., as amended by Act No. 22/2004 Sb.



§ 101 of Act No. 128/2000 Coll., as amended by Act No. 312/2002 Coll., and act

No 313/2002 Sb.



section 40 para. 2 and § 58 para. 2 Act No. 129/2000 Coll.



§ 62 and 90 of Act No. 133/2000 Coll., as amended by Act No. 22/2004 Sb.



§ 70 para. 2 of the Act No. 131/2000 Sb.



section 94 of the Act No. 129/2000 Coll., as amended by Act No. 143/2001 Coll.



section 16 d of paragraph 1. 5 of law No 248/2000 Coll., on the promotion of regional development,

as amended by Act No. 137/2006 Coll., and Act No. 253/2006.