419/2001 Sb.
DECREE
The Ministry of finance
of 20 December. November 2001
on the scope, structure and terms of data submitted for the development
the draft State final account and about the scope and terms of the Assembly
proposals for the final accounts of the chapters of the State budget
581/2004: Sb.
342/2009: Sb.
24/2012: Sb.
The Ministry of Finance shall determine according to § 30 para. 2 and 4 of law No 218/2000
Coll. on budgetary rules and amendments to some related laws
(budget rules):
§ 1
This Decree regulates the scope, structure and terms of data submitted
Chapter Manager, territorial self-governing units, voluntary volumes
municipalities, regional councils of the regions Cohesion Fund (hereinafter referred to as "regional
the Council ") and State funds, the Ministry of finance for the preparation of a proposal
the State final account and the extent and terms of the Assembly proposals
the final accounts of the chapters of the State budget.
§ 2
(1) the managers of chapters ^ 1) compiled the results of financial management
last year a draft of the final account of the chapter and submit data
needed for the elaboration of the draft State final account to the extent
structure and deadlines set out in annex 1.
(2) regional self-governing units, voluntary volumes of municipalities and regional councils
shall submit the information necessary for drawing up the draft State final
account the extent, structure and deadlines set out in annex 2.
(3) State funds shall submit the data needed for the preparation of a proposal
the State final account to the extent, structure and terms laid down by the
in annex # 3.
(4) the managers of chapters, regional self-governing units, voluntary communes, volumes
the Regional Council and the State funds shall submit the information required for
the extraordinary proposal the State final account ^ 2) to the extent
structure and deadlines set out in annex 4.
§ 3
The effectiveness of the
This Decree shall take effect on the date of publication.
Minister:
Ing. Samantha r in r.
Annex 1
The scope and terms of the Assembly proposals final accounts of State chapters
the budget and the scope, structure and terms of data submitted by administrators
chapters for drawing up the draft State final account
Part the first
The range of proposals the closing accounts of the chapters of the State budget
Title I Of The
Supporting documents for the Assembly's proposals, the final accounts of the chapters
Proposals for the final chapters of the budget managers evaluate the accounts management
last year. The proposals include a formal final accounts
budget revenue and expenditure of the national central authority (the authority) and the
organisational units of the State-controlled data on contributions and subsidies
contribution and similar organizations and departments of the contribution and
similar organizations, the non-investment and investment transfers
non-profit and similar organizations, about transfers and borrowed
resources (returnable financial assistance) and
the other bodies, regions, municipalities and regional councils and on expenditure on
the promotion of research, development and innovation ^ 3). In the evaluation of the results
financial management financial statements are primarily used by FIN
2-04 U, U 1-12 and NAR achieving the indicators and data
held in the accounts.
The basis for the Assembly's proposals, the final chapters are accounts details
the annual accounts of organisational units of the State and of the contribution
organizations and financial statements organizational components of the State to be processed in
current budgetary methodology songs ^ 4). The term of submission of proper accounting
accounts and financial statements, including the comments and statements in the data
electronic form is determined by other legislation ^ 5) as
binding for all of the reporting entity, without exception.
Title II
Proposals for the final accounts of the chapters
Draft final accounts include:
and the accompanying message)
(b) the number of the report, and table) of the annex.
Part 1
The accompanying report (presented to the Parliament of the Czech Republic)
The accompanying message contains a factual comment on the activities of the chapter during the
the assessed year, reviews implementation of the budget after the changes, reviews
economy, efficiency and effectiveness of the use of funds spent
on the performance of the tasks set for the year being evaluated.
In the accompanying report shall show all the relevant facts
characterizing the formation, progression, and withdrawing funds in
the present year. The basis for the report are the results of the annual
financial management managers of chapters and their economic results
managed by organisational units of the State contribution and similar
organizations and businesses.
The results of financial management shall evaluate the administrator chapter in comparison
with the results for the year preceding, for deepening the explanatory power
or even longer time series. Analysis of uniformity of drawing is performed
expenditure limit fluctuations in each quarter of the year (especially for
common and for capital expenditure budget). In this context is assessed
also the effect of the adjustment of the budget in terms of deadlines for their implementation.
The actual implementation of the State budget shall be assessed in relation to the budget after the
changes to 31. December of the evaluated year. After the changes, the budget is
determined by other legislation ^ 6).
In a separate passage to indicate the results of internal and external controls
carried out in chapter v of the study year and focused on the management of
the resources of the State budget, the measures taken to eliminate
defects and evaluation of their performance. Attention is paid to the inspection
the findings of the Supreme Audit Office.
The content and scope of the Dar corresponds to the specific conditions of
individual chapters, reviews will focus in particular on chapters Manager:
1. The substantive evaluation of the fulfilment of the priorities set by the State budget
the Government for the year being evaluated.
2. Commenting on the performance of mandatory indicators of the budget chapters in at least
the extent of the breakdown of binding indicators specified by the law on the State
the budget for the year being evaluated. Performance shall be assessed in relation to the budget after the
changes and other budgetary measures carried out, not included
After the changes in the budget and defined in § 23 para. 1) of the law on
budgetary rules, as amended. It is also commented the involvement
off-budget sources and resources resulting from the economic activity.
3. Commenting on budgetary measures carried out in the course of the year, their
area-based enumerations (normal and capital management
the expenditure of the organisational units of the State, transfer to allowance and similar
organizations, business entities, transfers transfers to regions and
municipalities) with an indication of the reasons which have led to adjustments in the budget.
4. Evaluation of the revenue chapter during their creation and effectiveness
measures that have been implemented to support it. In particular, it assesses the
non-tax and capital gains and received transfers broken down by
the budget of the song, stating the specific material filling this revenue and
justification the derogation from the actual implementation of the budget. Separately, are
evaluated the funds received from the European Union and of financial mechanisms
broken down by the different instruments. Commented there are transfers from the
the revenue of own funds of the chapter. It is reported the substantive purpose of their involvement
in the budget of revenue and their use.
5. The quantification of and commenting on tax and non-tax revenue from title
administrative fees, fees to the operation of the administrative authorities, judicial
fees and fines, registered in due form ^ 7). The subject of the
enumerations and commentary is a prescription, debit, overpayments and underpayments.
6. evaluation of the performance of indicators in the social field in the
the present year and their evolution in the scope of the statutory competency
(chapters Manager assesses the Ministry of labour and Social Affairs,
The Ministry of Defense, Ministry of Interior, Ministry of Justice and
The Ministry of Finance). Separately, evaluates the performance of the objectives set out
in the reform of public finances and expenditure in the social sector.
Additionally, States:
and the Ministry of labour for the chapter) and Social Affairs overview of income from
social security contributions and contributions to the State policy
employment in the collection of premiums, penalties, fines and
surcharges levied premiums according to the relevant statutory provisions ^ 8).
It is further noted in the distribution of income income from premiums to the pension
insurance, sickness insurance and contribution to State policy
employment, including the breakdown of their own insurance premiums and other folders.
At the same time, divide the total income from insurance premiums according to customer groups
i.e.. the volume of payments for employees in the employee and
the employer and the amount of payments for self-employed persons,
data on the average monthly amount of the insurance premium for each group of people.
Indicate the additional information necessary for the assessment of the selection of premium (for example.
the number of organizations from which collected premiums, including the number of
employees). In addition to the compulsory insurance premiums shall be presented as well as an overview of the
income from voluntary insurance premiums in health insurance from
the self-employed and pension insurance premiums.
In detail, it is narrated by the status, structure and the annual development of the arrears on
premiums, penalties and fines in the aggregate and in the regional breakdown, the reasons
their increase, the amount of depreciation claims on the insurance. Shall be shown
the measures taken in the year to reduce the growth of arrears and
evaluate the benefits of such measures. Justified is the time offset when you
converting premiums to the pension insurance on the account;
(b) the Ministry of labour for the chapter) and Social Affairs overview of expenditure
to benefits and social security contributions in the breakdown of benefits
pension insurance, health insurance benefits, the benefits of the State
social support, other benefits and expenditure on unemployment benefits
(indicate the average unemployment rate, the number of unemployed and
the average amount of unemployment benefits-always to 31. December
the evaluated year). Expenditure on health insurance benefits, the benefits of the State
social aid and "other benefits" is broken down by individual
paid benefits and shall be shown in the longer time series. It is further evaluated
spending on active employment policy, to protect workers when
insolvency of the employer and the amount of contributions to employers
to support the employment of people with disabilities under the Special
Law ^ 9). In the context of the active employment policy are
commented upon individual spending (e.g. expenditure on retraining, on
publicly beneficial work, to support the employment of citizens with disabilities
disabilities, to joint programmes of the European Union and the United States and
expenditure on investment incentives). The quantification of the costs connected
with a selection of premiums to the pension insurance and payment of pensions (
"the administrative expenses of the pension insurance") 31. December
the evaluated year and amount of the advance to the Czech post on payment of pensions on
beginning of the following year. From the reviews of the year 2012, commenting on the levy
assistance in material need, benefits for persons with disabilities and
care allowance pursuant to the Act on social services, paid by the Office
work. Additionally, commenting on the statutory non-batch transfers. Transfers to
social care services and social services for prevention providers
social services under special legislation ^ 10) is broken down by
the legal form of the recipient (contributory organization established by region,
contribution organisations established by municipalities, civic associations, churches and
religious societies, etc.),
(c) the Ministry of defence for the chapters), Ministry of Interior, Ministry of
Justice and Treasury receipts from premiums
social security contributions to the State employment policy, and
payments for employees and employers. Receipts are commented upon in the
the range of legal competence to manage their collection. Expenditure on benefits are
be given in the breakdown of benefits paid from the budgets of the
These chapters;
d) for chapters, the Ministry of labour and Social Affairs, the Ministry of defence,
The Ministry of the Interior and the Ministry of Justice (in text or
tabular format) number of pensions paid to the 31. December of the investigational
year total and the number of pensions paid by species,
i.e.. old-age pensions, invalidity, widows ', 're talking widow and orphans '
(total). Furthermore, they indicate the numbers of newly granted pensions, the newly
granted early retirement. In the chapter of the Ministry of labour and
Social Affairs, shows the average amount of old-age pensions
December of the evaluated year; with the exception of old-age pensions, which are
paid in a lower amount of overlapping with other income for pursuant to section 59 of the Act on
pension insurance, and old-age pensions in accordance with § 29 para. 2 of the same
law, or old-age pensions under the provisions which applied before 1.
January 2010 allocated per insurance period shorter than 25 years.
(e)) in chapters, the Ministry of industry and trade, Ministry of transport,
or in the other chapters of managing these funds, the amount of
social contributions employees in connection with the restructuring of the
some sectors in accordance with special laws or other legislation
(at the Ministry of industry and trade, such as Act No. 154/2002 Coll.
interim financing of certain social health benefits for miners,
Government Regulation No. 287/2001 Coll., on the contribution related to the
restructuring and the decline of coal-mining, as amended by regulation
No. 397/2004 Coll.; with the Ministry of transport of the Government Regulation No. 83/2005
Coll., amending Decree-Law No. 322/2002 Coll. laying down
conditions, amount and method of granting a contribution to the solution of social
the consequences of the transformation of Czech railways, State Organization).
7. the evaluation of expenditure on joint programmes of the European Union
and the United States established mandatory indicators of the State budget for
rated year (without the common agricultural policy). In the notes is served
detailed information on the actual disbursement of funds
the assessed year according to individual programs, or by source and
funding instruments for each programming period following the
Table No. 8, the evaluation of expenditure in relation to the State budget
including justification for any low performance of the State budget,
assessment of expenditure on the State of implementation of the programme or project, the
information about the claims of the nespotřebovaných expenditure for the year under review under section
47 of Act No. 218/2000 Coll. on budgetary rules and amending
certain related acts (budgetary rules), as amended by law
No. 421/2009 Coll., Inc. their actual pumping is possible
drawing on the reserve fund in the year and, where appropriate, a comparison of the expenditure
the evaluated year pumping in the past year. Commenting on the expenditure on
salaries and other payments for work done in the framework of joint programmes
The United States and the European Union following the table no. 9.
Similarly, commenting on the Department of agriculture expenditure under the common
agricultural policy. Similarly, when assessing the pumping
of the funds under the financial mechanisms.
8. analysis of employment and salary in budgetary disbursement
sphere in the distribution of the organizational units of the State and on the contribution and
similar organisations that are funded from the State budget and in the
where the remuneration be governed by special legislation ^ 11).
For the organizational units of the State shall be indicated and approved the modified binding
the volumes of funds for salaries and other payments for work done and the numbers
employees in relation to the approved budget and the budget after the changes. For
subsidized organizations are given in the "budget" details
When piece measures, broken down by the Finance Ministry in the framework of the approved schedule
the budget. In the column "budget after the changes" shows the wage limit
costs including adjustments approved by the Ministry of finance and other data
(i.e., resources for salaries, other personnel expenses and number of employees)
After the changes that were made, where appropriate, the founder. Enabled cannot be exceeded
be recorded as a change in volume or binding limit, but need to be
indicate in the comments.
In a separate passage of the Dar to draft final account
performs a detailed analysis and assessment of the number of employees, pumping
funds for salaries and other payments for work done (for the
contribution and similar organisations drawing other personal
costs), including the grounds for the possible exceeding of the Government mandatorily
volume of funds for salaries and other payments out
work or the limits of wage costs and number of employees. For the State
management reviews carried out by organisational units
State (groups of constituents of the same kind). In the analysis, even in the case of
compliance with the binding of the volumes of funds for salaries and other payments for
the work carried out, or the limits of wage costs, says any drawdown
aid for research, development and innovation in accordance with § 10 of the law No. 130/2002 Coll.
the Fund disbursement of remuneration and other off-budget sources (for organizational
State under section 45 and contributory organizations pursuant to § 53 with
excluding other activities pursuant to section 63 of Act No. 218/2000 Coll., as amended by
amended).
9. the assessment of economy, efficiency and effectiveness of expenditure
Chapter. In the area of management of organisational units of the State is a comment
focused on the evaluation and comparison of the cost of State-funded
organizations (e.g., costs per employee), the effectiveness of their
activities (educational effect on unit costs) and total contribution
the various activities and programmes funded by the Government. The evaluation shall
be carried out in relation to the indicators that were the basis for the draft budget
on the year, in particular set out spending programmes.
10. evaluation and development of non-investment transfers provided by the
contribution and similar organisations in the breakdown by individual
podseskupení 533 current budgetary item songs. It is reported the material
resource usage. Also commenting on the repayment and investment
transfers to these organizations.
It is narrated by profit organizations (profit,
causes of loss), loss rates, compared to previous years, and proposals for
solution loss rates.
11. Drawing and the development of non-investment transfers provided by the non-profit and
similar organizations in the breakdown of individual items and 522 podseskupení
current budgetary 524 songs (with indication of substantive objectives, which have been
funds were made available). Also commenting on the repayment and investment
transfers to these organizations.
12. evaluation of the transfers and borrowed funds or redraw
bailouts, which were from the budgets of individual chapters
the State budget released during the evaluated year public
the budgets of the territorial level. This is a transportation service that was provided
regional councils, regions and the capital Prague directly from the budgets of the
chapters, or communities through regional councils and regions in which
the perimeter is the village of ^ 12). The Ministry of labour and Social Affairs
specifically commenting on the territorial budgets to benefits transfers, of which
care allowance pursuant to the Act on social services, to benefit help
material need and benefits for persons with disabilities (applies to
revenue and expenditure account for the year 2011).
13. Commenting on non-investment and investment transfers business
bodies (podseskupení, 521 and 523 items 631 budget song).
Cite specific ways and purposes utilisation of resources.
Lower (higher) drawing in relation to the approved budget and to
the fact last year is justified, above all in relation to the fulfilment of the
the substantive objectives, for which the funds were provided. Similarly, the State
details of non-investment and investment of borrowed funds
provided by business entities.
14. list of programs included in the information system of the programme
financing is the basic characteristic of each program (quick
the filling, the total lead time, the total amount of budgeted resources
on the implementation of the programme, etc.).
Assessment of the overall drawdown of expenditure assigned for financing
programs (capital and current expenditure related to funding
programs in the Division on investment spending and systemically designed
non-investment expenditure to be assessed individually, and borrowed funds)
relation to the material the intentions of investment development.
Furthermore, according to the individual programs lists the amount of SDRs in the
the assessed year, intended use and expected next steps implementation
the program (full stop, program development, inhibition
the program).
The evaluation is performed according to individual types of organisations and bodies
(organizational units of the State, subsidized organizations, civic associations,
business and other bodies, regions and municipalities), with an indication of the resources
financing (transfers, loans, funds Reserve Fund, etc.).
Separately evaluate the use of resources from loans taken out by the Czech
Republic.
It also performs a comparison of the amount of funds drawn from the State
the budget in relation to the previous year. It is rated the performance of the g/l
projects in investment construction, in particular compliance with the time limits laid down
construction, construction cost increases, etc. Separately, the State expenditure on
significant actions financed from the State budget and for investment
organic character.
Chapter administrator, Ministry for regional development, commenting on the drawing
funds to support housing and their comparison with previous
years and carried out an overall assessment of developments in this area.
15. The status of outstanding loans and returnable financial assistance from
of the budget chapter 1. January of the year of the evaluated newly provided
returnable financial assistance and paid-in borrowed funds and
returnable financial assistance in the year, other effects of decreasing
the amount of receivables (e.g. change to the transfer, the abandonment of recovery,
the bonuses, etc.) and the final State loans and returnable financial
assistance to 31. December of the evaluated year. Is commented compliance
payment discipline, i.e.. respect of the payment schedule, including the amount of the
payments in arrears, the postponement of payments and the method of recovery of bad
claims.
16. The quantification of and commenting on expenditure on research, development and innovation
provided under a special legal regulation ^ 1). It is reported above
actually incurred by the funds in comparison with the budget and with
the funds incurred in previous years.
For the purpose of the expenditure of the State budget, the evaluation will focus on the formal
According to the results of individual programmes. Evaluate the results
programs throughout their implementation, focusing on the benefits
and effectiveness in relation to the objectives of the programme.
State budget expenditure for institutional evaluation will focus on the
results achieved research objectives on an ongoing basis throughout the period of their
the realization and the ultimate benefit and effectiveness in relation to the objectives set.
17. The quantification of amounts of expense nespotřebovaných organizational
State to 1. January, year, and claims to be evaluated is 31. December
rated year in accordance with the relevant provisions of the ^ 14).
Nespotřebování commented on are the main reasons of budgetary expenditure in
the money in the Reserve Fund and resource utilization. Separately, the
reported claims from funds intended for nespotřebovaných
co-financing of programmes or projects co-financed by the budget
Of the European Union.
18. evaluation of the use of the resources made available to the removal of consequences of
natural disasters (e.g. floods) and their actual drawing (it is reported
and balances, balances for the next years, claims of
nespotřebovaných of expenditure). The evaluation is performed according to individual
functional titles and beneficiary groups later in the breakdown of the investment and
non-investment funds. In the commentary it is stated that legislation
allow the release of funds for this purpose (law, resolutions of the Government,
etc.). Commented are funds provided by regions and municipalities. Lists
the amount of foreign aid funds received for disposal
these damages, in particular funds from the budget of the European Union and from the European
Investment Bank.
19. Commenting on the drawdown of funds granted to necessary expenses
induced termination of easements on the property váznoucích
eligible persons ^ 15) (commenting on chapters Manager, Ministry of education,
Youth and sports, Ministry of culture and the Ministry of
health care).
20. list, respectively. list and evaluate resources
transferred from the budget in favor of other chapters in support of
cultural activities and resources transferred in the context of programmes for the reconstruction,
conservation and protection of monuments; in a similar manner shall be assessed
drawing on resources provided by the foregoing purposes other
legal and natural persons (chapter Manager, Ministry of
culture). Reports shall be drawn up in each of the programs,
programs are assessed comprehensively in the breakdown by heading of the owners in
the split between non-capital and investment resources.
21. the evaluation of the use of funding from the assigned
the State budget to the established nationwide programs. This is for example. about
The program of drug policy, social prevention and Prevention Program
crime, the Program of support of members of the Roma integration projects
community, national health programs or programs in the field of
culture and education. And the funds shall be expended on any
other programs of national importance. Evaluation is focused on the specific
forms of utilisation of resources and their effectiveness in relation to
perform the tasks arising from the individual programs.
22. the evaluation of the use of funds of the State budget on foreign
development cooperation and humanitarian aid.
23. The quantification and evaluation provided and received financial
resources on foreign activities (e.g. support, participation in the
programmes of international institutions).
24. the expenditure on business trips abroad and the appreciation of their
contribution to the activities of the Organization (per chapter and administrator especially in direct
organizational units of the State-controlled and subsidized organizations). At the date of
December 31 of the year put the final rated balances on accounts
held with banks, all of which were through payment cards
carried out expenses related to foreign labour.
25. The reports of all the advance payments made by the administrator of the chapter and
controlled by departments of the State and příspěvkovými organisations
for the supply and the work of the investment and the neinvestičního nature of that
in the year have not been implemented, including the justification for such payments.
26. the Introduction and commenting (carried out by the Ministry of labour chapters Manager
and Social Affairs, the Ministry of Defense, Ministry of Interior and
The Ministry of Justice)
and expenses related to salaries) compensation and payment of compensation by persons
applicable law or Government Regulation (e.g. Act No. 261/2001 Coll.
the provision of a lump sum of money to the participants in the national struggle for
Liberation, political prisoners and persons from racial or religious
reasons concentrated in military camps and on the amendment of the law
No. 39/2000 Coll. on the provision of a lump sum of money to members
the Czechoslovak foreign army and allied armies in 1939
up to 1945, Government Regulation No. 622/2004 Coll. on the provision of an additional
income to alleviate some of the grievances caused by the Communist regime in the
the social, as amended, law No. 203/2005 Coll.
on the compensation of some of the victims of the occupation armies of the Union
of Soviet Socialist Republics, the German Democratic Republic,
Polish people's Republic, the Hungarian people's Republic and the Bulgarian people's r
epubliky, Act 357/2005 Coll., on the evaluation of the participants of the national struggle for
the emergence and the liberation of Czechoslovakia and some of the survivors, about
a special contribution to the annuity certain persons, one-time cash
the amount of some participants in the national struggle for liberation in 1939
up to 1945 and amending certain laws, as amended, the law
No. 108/2009 Coll. on the one-time cash supplement to the amount of the replacement
retirement and special contribution to retirement and amending certain acts,
Government Regulation No. 135/2009 Coll. on granting a one-time contribution to the
alleviate some of the grievances caused by the Communist regime, law No.
212/2009 Coll. laying mitigate property injustices citizens United
States for immovable property which they left on the territory of the Carpathian
The RUS ' in connection with its contractual assignment of Soviet
Socialist Republics.
b) funds provided by commercial insurance companies to contract payment
damages arising from accidents at work and occupational diseases (in the case of chapter
The Ministry of labour and Social Affairs).
27. The use of financial resources to cover the costs associated with
preparation and activities of contingents of the army of the Czech Republic in foreign
peacekeeping operations, rescue and humanitarian events abroad,
According to the relevant resolution of the Government (chapter administrator performs the Ministry of
Defense).
28. evaluation of the financing and management of representative offices in
the present year (chapter administrator performs the Ministry of foreign
things).
29. Information on the transfers of assets, i.e. a non-. its acquisition and
the loss. This is for example. for transfers on churches, non-profit organizations, or
business entities in the form of restitution in kind, donations or even
the assets of the acquired person without heirs, as well as on transfers of property from the
the central authority on territorial self-governing units and set up
the organization. Similarly, commented free transfers of financial
assets (participation, bonds, receivables). It does not cover mutual conversions
between the departments of the State.
30. the total volume of information and the management of centralised
funds from the liquidation of State-owned enterprises.
31. a summary of all the interests of the State (which manages the
Chapter administrator) in domestic companies, including those that are
focus on the mediation of various forms of financial support (eg.
Export guarantee and Insurance Corporation,, Czech Export Bank,
Support and guarantee agrarian and Forestry Fund, the Českomoravská záruční a
Development Bank). This is a real stake, backed up by
possession of shares, respectively. interim certificates, it does not exercise the shareholder's
rights. About the changes in equity holdings of the chapter, that occur in the
during the year, chapter administrator shall inform the Ministry of finance.
32. The revenue and expenditure of the chapter General cash Administration assesses the administrator
the chapter General cash administration. The evaluation is performed according to
binding indicators contained in the law on the State budget on the investigational
year. Indicate also the information about pumping Government budget reserves and
for drawing other provisions included in the State budget (a provision for
crisis management, prevention, and removal of their
consequences, provision for extraordinary expenditure in accordance with the law on integrated
rescue system, etc.). Part of the report is the assessment of transfers and
borrowed funds or returnable financial assistance that have been
released during the evaluated year public budgets of the territorial level,
assessment of expenditure on the financing of the programmes and information on outstanding
loans and returnable financial assistance referred to in section 15. Message
It also includes an overview of the crucial revenue and expenditure for the year under review in the
compared with the results for the year preceding, or in longer time
the series.
33. the evaluation chapter Operations of State financial assets (assesses the
Chapter Operations Manager of State financial assets), enumerations
the initial and final States of the bank accounts of State financial assets
and commenting on the changes (income, expenditure or finance)
during the year.
34. The status of the public debt at the beginning and at the end of the year (evaluating the investigational
Chapter administrator, public debt) broken down into internal and external public debt
and commenting on changes to the State of the national debt in the year, and his
the final amounts. Expenditure are analysed in detail in the chapter.
35. The elaboration of a separate annex draft final account, containing
organizational chart of chapter 31. December of the year with an investigational
an expression of the conflict between the administrator of the chapter layout and the
established by the departments of State and příspěvkovými and similar
organisations, or. other bodies.
36. the evaluation of expenditure chapter, arising from the concession contracts ^ 16)
and other expenses related to them; identification of the individual
concession contracts, bringing the total amount to which the concession
contracts, and commenting on their possible amendments.
37. the evaluation of expenditure arising from the procurement of
estimated value of at least 300 million. EUR, with the contract fulfilment
exceeding one calendar year and involving investigational year.
Commenting on possible amendments to the contracts entered into in previous years.
Identification of newly concluded contracts on major contracts with the contract
the fulfilment of the above rated year, bringing the total amount of expenditure and
their distribution in the years to come.
Part 2
Numerical and tabular report annex
The number of the report and the tables that are included in the draft final accounts
chapters, process manager, chapters in the following range:
Report No. 1 budget revenue administrators chapters and they have established
organisational components State by item type classification (Fin 2-04 U)
Report No. 2 budget expenditure chapters and administrators established by them
organisational units of the State according to the type of sorting items and sections
the sectoral classification and appropriations funding (Fin 2-04 U)
Table 1 the balance of revenue and expenditure of the State budget in
the breakdown of the budget tracks
Table 2 Implementation of mandatory indicators of the State budget
Table 3 analysis of employment and payroll funds disbursement
Table 4 Summary of expenditures of the State budget to support research,
development and innovation
Table 5 breakdown of the costs of organisational units of the State contributions and
subsidies to allowance and similar organizations, transfers and borrowed
resources (returnable financial assistance) regions and municipalities
business and other entities from the budget chapter
Table 6 Summary of special-purpose transfers and borrowed funds
(returnable financial assistance) to the regions and municipalities, and other bodies of the
budget chapter
Table 7 Expenditures assigned to programmatic funding for specified
Table No. 8 expenditure on the financing of the common
programs/projects in the United States, the European Union and the financial
mechanisms
Table 9 expenditures on salaries and other payments for work done in the
the framework of the joint programmes/projects in the United States, the European Union and
financial mechanisms
Table 10 Revenues into the budget of the European Union budget on
the funding of joint programmes of the European Union and the United States and of the
financial mechanisms
Table 11 State budget Expenditure arising out of the concession
contracts, in addition to the expenditure referred to in table 12 of Appendix No. 1
Table 12 Expenditures of the State budget on the concession contract, which are
co-financed from the resources of the European Union
Table of the draft final account of the chapter shall be processed following the
the financial statements and the financial statements of the year under review (in Excel, in the
CZK thousand to two decimal places), table no. 1 through 12 based on the models in
the product of this annex. Tables that contain only zero
values are not included in the final account.
Table No. 1 (balance of revenue and expenditure for the year under review in
breakdown of budget song) creates a Ministry and sent to the appropriate
Chapter. In the column "fact" are given the data, the corresponding
statements of account balances kept by the Czech National Bank and the accounting and
the financial statements. Evaluation of the implementation of the budget shall be carried out in relation to the
the budget after the changes, and the fact of the previous year, and the index
20xx-20xx/1.
Part two
Submission of data necessary for drawing up the draft State
the final account and the proposals of the final accounts of the chapters
1. For drawing up the draft State of the final account of the Czech Republic,
submitted for approval to the Chamber of Deputies, it is for each
budget chapter handled the brief but to the point "Assessment
the message ", which presents the activities of the chapter and provides an overall view of
on the course of the management of the national central authority (the authority) and the
organisational units of the State-controlled and subsidized organizations in
the assessed year, focusing on the characteristics and the specificity of the solution
substantive problem areas within the sector and industry. When it is
processing is based on chapters from the Manager of the Dar of the final account
Chapter with emphasis on the fulfilment of the tasks set for the year being evaluated.
The evaluation report is presented to the Ministry of finance as a basis for
the elaboration of the draft State of the final section of the kapitolní account. Evaluation
the report is also submitted to the Supreme Audit Office as a basis for
processing of the opinion to the State final account according to law No.
166/1993 Coll. on the Supreme Audit Office, as amended
regulations.
The content of the evaluation report is a brief description of the scope of the
relevant chapters showing the main tasks solved in the year
and an overall assessment of the results achieved. The report evaluated the impact of the
the adjustments made to the budget, event. control of expenditure shown is pumping
the involvement of extra-budgetary resources and means of economic activities in the
budget chapter.
It is also assessed for the contributions in kind of binding indicators set out
the law on the State budget of the Czech Republic ranked the year with
by projecting the changes that were made on the basis of the relevant resolution of the Government
The United States and other budgetary measures carried out during the
of the year. Is evaluated the effectiveness of the use of budgetary resources
incurred in carrying out the tasks set out for the year and the uniformity of the
their usage during the year. The evaluation is carried out by comparing the results
achieved in income and expenditure part of the budget in the present with
the results for the year preceding, or in years prior. In the framework of the
reviews drawing funds for salaries and other payments out
the work and performance of the number of employees is carried out analysis and evaluation
authorities and government organizations.
The report contains a factual assessment of the financial resources provided by the
organizational folders State allowance, non-profit and similar
organizations, businesses, regions and municipalities from the budget
the chapter on the consequences of natural disasters.
2. the proposals of the final chapters of the State budget accounts (data accompanying report
along with numeric reports and tables) are presented tied into
workbooks. Six copies of the čistopisů bearing the official stamp of the round
shall be signed by the Minister (the head of the central body), out of which 1 copy is sent by the
Chapter administrator, to the competent Committee of the Chamber of deputies of the Parliament, 3
copies of the Ministry of finance, one copy to the Supreme inspection
the Office and the Czech Statistical Office. Chapter administrator Security
information services revenue and expenditure account shall be presented in the appropriate level of classification
The Ministry of finance in a single copy. A report in an aggregated form,
table annex a part of the Dar, containing EU classified
information submitted to the Committee of deputies of the chapter administrator
Parliament of the Czech Republic, which is competent to discuss budget
management of the chapter, and in one copy of the Ministry of finance.
3. the draft final accounts are to the Committee in the Chamber of Deputies
Parliament presented in the number and the date that is agreed upon with the
the Secretary of the Committee. Draft final chapters discuss accounts
the competent committees of the Chamber of deputies of the Parliament before discussing
the draft State final account of deputies of the Czech Republic.
The result of the discussion is contained in the opinion of the Committee and reflected in the
his proposal for a resolution.
Materials Manager, chapters are the basis for drawing up the
the draft State final account to the United States, the present Government and the
The Chamber of deputies of the Parliament, mandatory deadlines.
Terms of submission:
Task/submission to, term/:
and chapters) administrators shall submit an evaluation report on financial management
and the concept of the draft chapters of the Dar of the final account of the chapter,
including tabular annexes, in three copies to the competent
the relevant Department of the Ministry of finance to check the fulfilment of all points
of this annex, and links to the product table of the draft final account.
All the elements are passed also in electronic form as
basis for a chapter for the processing of the draft State of the final account.
The assessment report shall be submitted at the same time and Supreme chapters Manager
surveillance authority.
Term: up to 20. February of the year following the end of the year of the investigational
(b) the proposal shall be submitted) the managers of chapters of the final chapter in the account
the number of copies and in electronic form, the Ministry of finance,
Supreme Audit Office and the Czech Statistical Office.
Term: up to 15. March of the year following the end of the year of the investigational
If the last day falls in the period referred to in the above program on
Saturday, Sunday, or a holiday recognized by the State, is the last day of the period
the previous working day before that date.
Part three
The designs of the tables
Annex 2
The scope, structure and terms of data submitted by local authorities
units, voluntary volumes of municipalities and regional councils for development
the draft State final account
Part the first
Range of data
The attachment of the State final account to the United States make up summary information
on the results of financial management of territorial self-governing units,
voluntary municipalities and regional councils of. These data are also
the content of the final accounts of territorial self-governing units, voluntary
municipalities and regional councils to be established on the basis of a special
law ^ 18).
The County shall submit the figures on all received credit, loans and
financial assistance for the region, for the individual municipalities and voluntary
volumes of municipalities (hereinafter referred to as "the village") in tables 1a and 1b)). The capital city of
Prague presents the required figures for the total capital in the
Table 1a).
In tables 2a and 2b)), are provided by the data of non-investment
and investment transfers to municipalities from the budgets of the regions, in tables no. 2 c) and
2D), are provided by the data of non-investment and investment
loans and returnable financial assistance to municipalities from the budgets of regions
(this is only a non-investment and investment transfers released from
own resources of the region for which the allocation is subject to the approval of the
Government of the region and which are not included in part IX. statement of FIN
2-12 M). The County shall submit data for a summary of the municipalities and voluntary unions
broken down by individual subsidies.
The Regional Council shall submit the figures received credit loans
and returnable financial assistance on funding programs
co-financed from European Union funds in Table 3a). In table no.
3B), are data on non-investment and investment transfers
adopted by the Regional Council from the State budget and the budgets of the regions and
provided for the co-financing of the programme and the activities of the Regional Council.
The Regional Council shall submit the data broken down by priority axes
the relevant operational programmes.
The capital city of Prague presents information on loans, borrowed
resources and returnable financial assistance on financing
operational programmes for the threshold to be co-financed by cohesion region
the European Union funds in Table 4a). In table 4b) are given details
on non-investment and investment transfers received from the State
the budget and the budget of the city of Prague to finance operating
the threshold of the cohesion region programs co-financed by the funds
The European Union and granted to finance the programs. The capital city of
Prague presents a breakdown of each operational programme
and priority axes.
In the case of an extremely urgent need to survey other than the above
the Ministry of Finance's information given may request from municipalities, provinces,
the city of Prague, regional councils, municipalities and voluntary
the submission of further exactly the specified data.
Counties, municipalities, municipalities and voluntary volumes capital city Prague evaluated in
table 5 expenditure arising out of the concession contracts, according to law No.
139/2006 Coll., on concession contracts and concession management (concession
the law), the total amount that a concession contract
closed, and comment on any changes.
Financial settlement of territorial self-governing units, voluntary volumes
municipalities and regional councils, the State budget for a given year shall be drawn up
and submitted in accordance with special legislation governing its
implementation. The results of the settlement with the State budget accounting
the case of the following year ^ 19).
Part two
The evaluation report
The basis for the evaluation of the results of the management of local government
units, voluntary municipalities and regional councils, it is in particular a statement of FIN
2-12 M for the period January-December, the present on the basis of a special
^ law 20) and other information that are subject to accounting.
Region, the capital city of Prague and the Regional Council as a basis for
the elaboration of the draft State of the final account for the area of territorial
local authorities, voluntary unions and regional councils
draw up and submit the assessment report:
and the evaluation report of the County)
The content of the evaluation report is a concise, but descriptive assessment
financial management of the region and directly managed by the organisation in
the study year and a summary assessment of the financial management of municipalities on the
the territory of the region. The evaluation is carried out by comparing the results
achieved in income and expenditure part of the budget of the region in aobcí
the investigational with the results for the year preceding, or for the years
the previous one.
The report focuses on the fulfilment of the objectives of budgetary policy in the field of
territorial self-governing units, on the budgetary measures taken in
during the year and on an evaluation of the existing budgetary results.
Attention is focused also on the involvement of the business result
the activities of the local government unit or optional volume municipalities to
the budget, its share of the overall results and compare the rates with the
previous years. The report analyzed the creation of own income and
their crucial items. Comparison is made of the dynamics of revenue
counties and municipalities in the year previous to the year, or with the preceding
for years.
In the context of the evaluation of individual chapters provided transfers
the State budget, State funds and from the budgets of the regional councils, it is
narrated by, in particular, the scope and structure of these funds in comparison with the
previous years and a specific way of using them. It also assesses the
use of funds transferred to municipalities from the budgets of the regions.
On the expenditure side, the evaluation is carried out separately for normal and capital
expenditure. Comment in assessing spending focus in particular on drawing
funds from the State budget and from State funds, or from
the result of the business activity.
Part of the comment is the detailed information about the withdrawal of funds
provided by the local municipalities to address the consequences of natural
disasters, including the transfer of unspent resources by
the next. Similarly, commented on the solution of structural funds
other incidents.
Commenting on all organizational and County methodological changes that have affected the
management of the evaluated year. Regions and municipalities often comment on the fluctuations in the development
financial management of territorial self-governing units during the
the evaluated year and deviations from the approved budget plans.
b) evaluation report of the city of Prague
The content of the assessment report, the city of Prague is a brief but concise
evaluation of the financial management of the city of Prague and directly
managed by the organisation in the year. The evaluation is performed by comparing
the results achieved in the revenue and expenditure part of the budget of the capital
Prague in the study with the results for the year preceding, or
years prior.
The report focuses on the fulfilment of the objectives of budgetary policy, on
the budgetary measures carried out during the year and on evaluation of the
the existing budgetary results. Attention is focused also on the
the involvement of the outcome of the business, its share in total
the results and compare the rates with previous years.
The report analyzed the creation of own income and their decisive
items. Comparison is made of the dynamics of income in the city of Prague
that year with the year previous, possibly with the previous years.
The transfers provided from the State budget and from the
State funds is, in particular, the scope and the structure of these
resources in comparison with previous years, and the specific way in which they
usage.
On the expenditure side, the evaluation is carried out separately for normal and capital
expenditure. Comment in assessing spending focus in particular on drawing
funds from the State budget and from State funds, or from
the result of the business activity.
Part of the comment is the detailed information about the withdrawal of funds
provided to deal with the consequences of natural disasters, including the transfer of
unspent resources into the following year. Similarly,
commented on the solution of other incidents.
The capital city of Prague, commenting on all the organizational and methodological changes,
that influenced management evaluated the year.
The capital city of Prague, commenting on the fluctuations in the development of financial management in the
during the evaluated year and deviations from the approved budget plans.
Part of the assessment report, the city of Prague is the evaluation of funding
operational programmes for the threshold to be co-financed by cohesion region
the European Union funds [by analogy with reviews submitted by the
the Regional Council under subparagraph (c))]. In the reviews is analyzed also
interest income arising from the creation of the subsidies provided by the State
the budget and their use.
c) evaluation report of the Regional Council
The content of the evaluation report of the Regional Council is a brief but concise
evaluation of the financial management of the Regional Council in the year.
The evaluation is done by comparing the results obtained in terms of revenue and
the expenditure part of the budget of the Regional Council in the study with the results for the
the year preceding, or in years prior.
The report focuses in particular on transfers provided by the State
the budget for the financing of the programmes co-financed by the funds of the European
the Union and their subsequent allocation to the bodies in the region. In
the transfers provided from the State budget and from the
the budget of the regions on the financing of the programmes co-financed by the funds
The European Union and on the activities of the Regional Council is in particular range
and the structure of these funds in comparison with previous years, and
a specific way of using them.
The report also analyzed the creation of additional income, in particular income
arising from the interest of the subsidies granted from the State budget and their
usage.
The report compared the dynamics of income in a given Regional Council
the year with the year previous, possibly with the previous years.
On the expenditure side is carried out assessment of expenditure on programmes
co-financed from European Union funds, the evaluation of expenditure on its own
the activities of the Regional Council, and on the evaluation of payments received from loans, loans
and returnable financial assistance.
The Regional Council comments on all organizational and methodological changes that
affected the management of the evaluated year.
Commenting on the fluctuations of the Regional Council in the development of financial management
the cohesion region during the year and deviations from the rated projects
the approved budget.
Part three
Submission of supporting documents to the State final account
All the elements for the elaboration of the State final account
be submitted within the time limit referred to in part four of in print form and in
electronic form, indicating the list of file names, the names and links
managers and data processing. At the same time is committed
the accuracy of the data transmitted.
Region, the capital city of Prague and of the Regional Council shall submit their documents to the
the draft State final account at the Treasury Department in one
printout provided with official stamp.
Municipalities and voluntary communities presented volumes of data needed for the
the elaboration of national accounts through counties that
summarize data for secure communities in the territory of the region.
Regional Office to suit your needs down to the municipalities and voluntary volumes
municipalities of the way for the transmission of supporting documents.
Regional Office for documents shall be presented to the Ministry of finance in the village
one copy provided with official stamp.
Part four
Data submission deadlines
Task/submission to, term/:
The supporting documents shall be submitted to the edges of the village for its own financial management,
management contribution organisations established by them, and for the relevant
voluntary volumes of municipalities
Term: up to 20. February of the year following the end of the year of the investigational
Region and the capital city of Prague shall be submitted to the Ministry of finance documents for
own financial management, management established by them
contributory organizations and summary documents for management of municipalities and
voluntary municipalities for drafting State final
account
Term: up to 6. March of the year following the end of the year of the investigational
The Regional Council shall be submitted to the Ministry of finance documents for their own
financial management for the preparation of State final account
Term: up to 6. March of the year following the end of the evaluated year.
Part five
The designs of the tables
Table 1a) an overview of grants, loans and returnable financial assistance
adopted by the region and the capital city of Prague from financial institutions, other
natural and legal persons (without the organizational components of the State and Government
funds)
Table 1b) overview of grants, loans and returnable financial assistance
adopted by municipalities and voluntary communities from the volumes of the financial institutions, other
natural and legal persons (without the organizational components of the State and Government
funds)
Table 2a) provided a non-capital transfers to municipalities and voluntary
volumes of municipalities from the regional budget
Table 2b) provided investment transfers to municipalities and voluntary
volumes of municipalities from the regional budget
Table No. 2 c) provided by non-investment loans and returnable financial
assistance to municipalities from the regional budget
Table 2d) provided investment loans and returnable financial
assistance to municipalities from the regional budget
Table 3a) an overview of grants, loans and returnable financial assistance
the Regional Council received from financial institutions, provinces, other physical
and legal persons in the year 20xx (without the organizational components of the State and
State funds)
Table 3b) non-investment and investment transfers adopted by a regional
by the Board from the State budget and the budgets of the regions in the year 20xx, and provided
the co-financing of the programme and the activities of the Regional Council
Table 4a) overview of grants, loans and returnable financial assistance
adopted by the city of Prague on the financing of the operational programmes for
the threshold of the cohesion region co-financed from European Union funds from
the financial institutions, other natural and legal persons in the year 20xx (without
organisational units of the State and State funds)
Table No. 4b) a non-capital and capital transfers received in the year 20xx
from the State budget and the budget of the city of Prague on the financing of the
operational programmes for the threshold to be co-financed by cohesion region
the European Union funds and the financing of the programmes provided
Table 5 Expenditure territorial self arising out of
concession contracts, pursuant to Act No. 139/2006 Coll., on concession contracts and
concession management.
Annex 3
The scope, structure and terms of data submitted by State funds for
the elaboration of the draft State final account
Part the first
The scope and structure of the data
The basis for the evaluation of the results of the management of State funds, the data are
the annual financial statements and the financial statements, presented according to a special
law ^ 21).
State funds be prepared on its own management brief assessment
a report focusing on the characteristics of the Fund, its income and expenses,
including the assessment of the implementation of the budget and the method of financing the deficit or
the use of the surplus of the financial management of the Fund, as well as the characteristics of the
financially property relationships (e.g. banking and other commitments and
claims reviews loans and their repayments, reviews
the guarantees provided, saving money in banks, or
the extent and ways financial investing free cash resources,
etc.). An evaluation report, together with the tables set out in part three,
State funds shall be submitted to the relevant Department of the Ministry of finance, in substance.
The content and scope of the evaluation report corresponds to the specific conditions of
individual State funds. In the evaluation reports, specifying:
a) for subsidies received financial source from which they are provided,
(b)) for received Bank loans to their maturity and remuneration,
(c)) for their deposits with banks in addition to the remuneration and the manner of their storage and
ensure
d) withdrawing funds incurred in
the present year on joint programmes or projects co-financed by the
the European Union budget and financial mechanisms. In this sense, served
detailed information about withdrawing funds on national market share
co-financing (from the appropriate State Fund or from other national
resources) and to the share of the budget of the European Union or of the financial mechanism,
broken down by resources and tools,
(e) the expenditure) the evaluation result of the concession contracts and other
expenses related to them pursuant to Act No. 139/2006 Coll., on concession
contracts and concession management (the concession Act), as amended
the laws of the State of the overall amount to which a concession contract
closed and comment on any changes,
(f) the Evaluation of expenditure) result from the procurement of
estimated value of at least 300 million. EUR, with the contract fulfilment
exceeding one calendar year and involving investigational year.
Commenting on possible amendments to the contracts entered into in previous years.
Identification of newly concluded contracts on major contracts with the contract
the fulfilment of the above rated year, bringing the total amount of expenditure and
their distribution in the years to come.
The State Environmental Fund, measures to evaluate the resource utilization
provided on the water investment, the figures for the
the area of subsidies and loans granted to municipalities, including their payments and
evaluates the fulfilment of substantive objectives in the region.
State agriculture intervention fund classified in its evaluation reports
data on the structure of the implementation of the budget for the administrative expenses of the Fund, including
the comments.
The annex to the assessment reports of all State funds is a table 1
"An overview of the indicators of financial management of the State Fund" under review
year, building on the indicators of the financial statement at 2-04. The Fin
For information about the use of the resources made available to the removal of consequences of
natural disasters (floods etc.) is determined by the table 2 "an overview of the
provided by the special purpose grants and to remove the effects
natural disasters ". The data of this table provide for State
the accounts of the State funds, which, in substance, it refers to (SEF.
For more). The figures are accompanied by analysis and commented upon the financial measures
in their own powers of the competent State funds.
Part two
Terms of submission
Task/submission to, term/:
State funds shall be submitted to the Ministry of Finance of the evaluation report, including
tabular annexes.
A copy of the assessment report to be submitted to the Manager of the chapter, to which
the scope of the.
Term: up to 20. February of the year following the end of the year of the investigational
Part three
The designs of the tables
Table 1 Overview of the indicators of financial management of the State Fund
Table 2 Overview of special purpose grants provided and pumped to
eliminate the consequences of natural disasters
Table 3 Costs of the State Fund arising from the concession contracts,
In addition to the expenditure referred to in table 4 of the annex No 3
Table 4 Expenditures of the State Fund on the concession contract, which are
co-financed from the resources of the European Union
A table with only the zero values are not.
Annex 4
The scope, structure and terms of data submitted chapters Manager
territorial self-governing units, regional councils and State funds for the
the extraordinary proposal the State final account
Part the first
Extraordinary state final account
Extraordinary state final account, ^ 23), drawn up in the case of a notice
the announcement of State of emergency or State of war, is established for
period from 1. January of the current year to the date of entry into force of the Act on the
safe state budget or of the law of war to the State budget.
Part two
Chapter Manager
Chapter Manager shall submit the data needed for the preparation of a proposal
the extraordinary State of the final account referred to in annex No. 1 to the extent
part of title II of part one 2-Report No 1 to No 8 of the report, with the addition of
the phrase "to numerical data is submitted to a brief comment.".
Data shall be submitted to the Ministry of Finance within 10 working days from the date of
entry into force of the law on the safe or the law on the State budget
war to the State budget.
Part three
Territorial self-governing units and Regional Council
Territorial self-governing units and the Regional Council shall submit the documents for
the extraordinary proposal the State final account referred to in annex
No. 2 in the range
and the first sentence of part one) of the first paragraph,
(b) the second part of the sixth paragraph) where the words "is narrated by, in particular,
the scope and structure of these funds in comparison with previous years, and
a specific way of using them. "are replaced by the words" shall be submitted to the data
about the current status of drawing these transfers according to the instructions of the
Ministry. "
(c)) part three of the second and third paragraphs.
The municipality shall submit data to the regions, not later than 7 working days from the date of
entry into force of the law on the safe or the law on the State budget
war to the State budget. The County and regional councils shall submit a summary
data of the Ministry of Finance within 10 working days from the date of acquisition
the effectiveness of the law on the safe state budget or act on the war
the State budget.
Part four
State funds
State funds shall submit the supporting documents for the preparation of a proposal special
the State final account referred to in annex No. 3 to the extent
and the first first to) part of the third paragraph of the ending words
"... the financial statement 2-04 u. Fin" and the last paragraph,
(b)) the third section of table 1.
Data shall be submitted to the Ministry of Finance within 10 working days from the date of
entry into force of the law on the safe or the law on the State budget
war to the State budget.
1) § 3 (b). g) Act No. 218/2000 Coll. on budgetary rules and the
changes to some related acts (budgetary rules).
2) § 31 and 32 of Act No. 218/2000 Coll.
3) Act 130/2002 Coll., on the promotion of research, experimental development and
innovation of public funds and amending certain related laws
(Act on the promotion of research, experimental development and innovation), as amended by
amended.
4) Decree No. 323/2002 Coll. on budgetary, as amended
regulations.
5) Decree No. 449/2009 Coll., on the way, terms and scope of the data
submitted for the evaluation of the performance of the State budget, budgets of State
funds and budgets of territorial self-governing units, budgets, voluntary
municipalities and Regional Councils of the regions cohesion budgets, as
amended, and the communication of this Decree, as published in the
Financial newsletter and in electronic form on the website
The Ministry of finance.
Decree 383/2009 Coll. on accounting records in the technical form
the selected business units and their transmission to the central system
the accounting information of the State and of the technical and mixed forms of
accounting records (technical books of the Decree), as amended by
amended.
6) Annex No. 3 to Decree No. 449/2009 Coll., as amended
regulations.
7) Act 280/2009 Coll., the tax code, as amended.
8) Act 589/1992 Coll., on social security and
contribution to the State employment policy, as amended
regulations.
9) Act 435/2004 Coll., on employment, as amended
regulations.
10) Act No. 108/2006 on social services, as amended
regulations.
11) Act 143/1992 Coll., on salary and remuneration for stand-by duty in
the budget and certain other organisations and bodies, as amended by
amended.
Act 236/1995 Coll., on salary and other terms associated with the
the performance of the functions of the representatives of State power and some State authorities and
judges and members of the European Parliament, as amended and
related regulations.
Act 201/1997 Coll., on salary and some other elements of the
prosecutors and amending and supplementing Act No. 143/1992 Coll., on salary
and remuneration for work stand-by in budgetary and certain other
organisations and bodies, as subsequently amended.
Act 218/2002 Coll., on the service of civil servants in administrative
offices and on the remuneration of such employees and other employees in the
administrative offices (business law).
Act 361/2003 Coll., on the service relationship of members of security staff
choirs, as amended.
Act 262/2006 Coll., the labour code, as amended.
12) section 19 of Act No. 218/2000 Coll. on budgetary rules and amending
certain related acts (budgetary rules), as amended by law
No. 320/2002 Coll., amending and repealing certain acts in connection with the
the termination of the activities of the district offices.
13) Act 130/2002 Coll., as amended.
14) section 47 of Act No. 218/2000 Coll., as amended by Act No. 421/2009 Coll.
15) Act 500/1990 Coll., on the scope of the authorities of the Czech Republic in
matters of State ownership transfers to certain things to other legal
or natural persons, as amended
16) Act 139/2006 Coll., on concession contracts and concession management
(the concession Act), as amended.
18) section 17 of Act No. 250/2000 Coll. on budgetary rules of territorial
budgets, as amended
19) Decree No 52/2008 Sb.
20) Decree No. 449/2009 Coll., as amended.
21) Decree No. 449/2009 Coll., as amended.
Decree 383/2009 Coll., as amended.
23) section 31 and 32 of Act No. 218/2000 Coll.
