On The Scope, Structure And Terms Of Data For Drawing Up State. Account

Original Language Title: o rozsahu, struktuře a termínech údajů pro vypracování stát. účtu

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=51853&nr=419~2F2001~20Sb.&ft=txt

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.