the Federal Ministry of finance
of 29 April 2004. March 1991
on the financial management of budgetary and contributory organizations in
the scope of the Federation
The Federal Ministry of finance in accordance with section 28, paragraph. 2 of the law No. 563/1990
Coll. on the budgetary rules of the Federation, provides:
PART THE FIRST
The range of adjustments
This Decree shall be governed by the financial management of ministries and other
the central authorities of the Federation (hereinafter referred to as "central authorities") and the
founded by budgetary and contributory organizations. ^ 1)
(1) Streamlining Payroll resources in budgetary and contributory
organizations shall be governed by the relevant legal regulation. ^ 2)
(2) budgetary and semi-budgetary organisations provides its services and supplies
their products free of charge or at a price lower than the actual cost in
If that gets on their acquisition of the relevant resources from the budget of the
the founder, or directly from the State budget. In other cases, the
It provides budgetary and semi-budgetary organisations their services and supplies
the products of natural and legal persons for consideration in accordance with the applicable
provisions. ^ 3)
(3) the balances of the funds of budgetary and contributory organizations with the end of the
converted fully into the next year, including credited interest. ^ 4)
(4) the budgetary and semi-budgetary organisations keep accounts and handles
financial reporting in accordance with special regulations. ^ 5) these provisions also
content and method of presentation of the financial statements and the contributory
the Organization and its management.
(5) if the budgetary and contributory organizations established by law and
at the same time was provided for, who to her fulfilling the function of the founder, the
This function for the purposes of this Decree, the competent authority of the State administration.
The central authorities
(1) the central authorities with appropriate budgetary resources
the budgetary chapter of the State budget of the Federation ("chapter").
(2) the central authority as the Manager of the chapter:
and draws up the draft budget of the chapter) and organise the participation of the child
budgetary and contributory organizations to the Assembly of the proposal;
the proposal for the budget of the Federal Ministry of Finance shall submit a chapter in
the scope specified by him;
(b)) details the approved indicators chapter on own activities
the Central Authority (the individual departments of the central authority) and the
budgetary and contributory organizations against which fulfils the function of the founder;
binding indicators for details of budget and allowance organizations
only to the extent provided for by the law on the State budget of the Federation
that year, this Decree and other laws;
(c)) opens, or confirms the budgetary limits (sections 28 to 31);
(d)) regulates and controls the management of budgetary resources within the
Chapter and approve budget measures, which go beyond the competence of the
Organization (section 36), but that can be done without changing the indicators
approved in the State budget for the chapter as a whole;
e) handles the reports on implementation of the budget chapter, submit them to the
the Federal Ministry of finance and the Federal bodies
(f) draw up a summary financial statements) for the entire budget chapter;
(g) prepare the draft of the final account) chapter and organizes the participation of the
subordinates the budgetary and contributory organizations to build this
the proposal; the proposal for the final account of the chapter shall submit to the Federal
the Ministry of finance to the extent laid down by it.
(3) the financial management of its own apparatus of the central authority is governed by the
the provisions of this Ordinance relating to financial management
budgetary organizations, if in this decree or other legal
the legislation is not otherwise specified.
PART THE SECOND
The budget of the Organization
The budget of the organization managed to established budgetary resources
within your budget (section 5). Furthermore, it is a means adopted by the
State funds from other entities on the basis of the Treaty of Association
resources, with donations from individuals and legal entities, with the resources
obtained a secondary economic activity and with the resources of the Fund
cultural and social needs. Budget revenue and expenditure drawn up
According to the budget. All formal budget revenues are
the budget income of the founder, respectively, of the national budget of the Federation and
the budget of the organization is focused on the receipt
financial account. The budget of the Organization be effected all of the budget
the expenditure budget of the relevant expenditure only accounts opened with the Bank
or savings bank (the "Bank"). Focus budget
income on other accounts and settle expenditure from other accounts
can the budget of the Organization in the cases provided for in this Decree.
(1) the financial relationship between the founder and the budgetary organizations is intended
These binding indicators laid down by the founder of:
and total revenue, budget)
(b)) investment total expenditure,
of which:-individual subsidies from the State budget of the Federation on the selected
(c)), non-investment expenditure, total
(d)) of which:-wage funds.
The founder is entitled to set a limit on the purchase of Foreign Exchange organization
resources on foreign missions.
(2) the financial relationship between the Federation and the State budget of central authority
is determined by the law on the State budget of the Federation for the year.
(3) wage funds as a binding indicator in the context of financial base
resources [paragraph 1 (c) (d))] provides for the Organization of the State
Administration. About the way of streamlining payroll resources for other
the budget of the Organization shall be decided by the establisher of in accordance with the Decree of the
Streamlining Payroll resources in budgetary and contributory
organizations. ^ 2)
(1) the Budget of the Organization invests ^ 6) from its budget in
the framework provided for binding indicators investment expenditure [section 5 (1)
(a). (b))]. These expenditures are included in the selected resources
the investment, which provides the State budget organization, namely
as an individual subsidy through the budget of the founder.
(2) to enhance these resources can be used as an additional source of
the resources of the Fund for cultural and social needs, ^ 7) resources
the combined investment activities (§ 10), its
side of the economy (section 11), the funds received from the State funds,
donations and contributions from other entities, if they are provided to the
investment purposes. The resources intended for this purpose, converts the organisation
Special revenue account of the State budget of the Federation and of the amount as follows
the transferred funds can exceed the limit on investment expenditure
determined in accordance with section 5 (3). 1 (a). (b) the balance of the Unused as follows.)
the transferred resource returns back to the budget of the Organization, the account of the
which these resources have been remitted, at the latest when the annual
(3) Individual subsidies granted from the State budget
through the budget of the founder must be kept on a separate
financial expense account.
(4) Other tangible assets as defined by the specific regulation ^ 8) finance
the budget of the Organization of the financial base of resources.
section 7 of the
The financial funds of the budget of the Organization
The budget of the organization establishes the Fund for cultural and social needs. ^ 7)
Additional financial funds of the Organization shall be entitled to set up the budget only
According to the law. ^ 2)
Source of payment of penalties
Charges and penalties imposed pursuant to section 16 of Act No. 563/1990 Coll., on
the budgetary rules of the Federation, shall be borne by the budget of the Organization
and) from its budget, with respect to violations of the rules of management
(b)) of the Fund for cultural and social needs, with respect to violations of the rules of
the management of this Fund.
The budget of the organization is not entitled to receive the credit and loans or
to provide loans and loans to other organizations or to enter into a credit
relationships as a guarantor, unless special regulations provide otherwise.
(1) the Budget of the organization is empowered to provide the posts according to the
concluded the contract of association only if they are provided at the activity,
for which they were intended, these resources in the budget.
(2) adopted by the combined resources budget on specific leads
the account at the end of the year, the unused balances are transferred to the following years.
Side of the economy
The budget of the organization is financed by outside your budget on a separate
current accounts to their side of the economy. The scope of the activities of the secondary
economy lays down special provisions, ^ 9) or the founder. The scope of the
the activities of the secondary economy from the central authority provides special
regulations, or ^ 9) leading to the central authority.
PART THE THIRD
(1) a contributory organization with funds obtained
custom activities and resources taken from the budget of the founder,
Alternatively, from the State budget, and this in the framework of the financial relations, with
the resources of its money funds, with funds taken from the other
entities on the basis of the contract of Association, with funds taken from the
State funds, with funds raised its economic activities and to
contributions and donations from individuals and legal persons.
(2) a contributory organization can upload funds to your
the reserve fund as capital into the activities of other bodies and to buy from
him the securities of other entities (section 20). Such operations may, however,
be carried out only in relation to the body, whose activities directly
related to the activities of the Organization and input of capital or the purchase of securities
papers of the organization gets the opportunity to influence the activities of the Agency in the interests of
activities of your organization. Other resources for these purposes can use the
contribution organization only with the consent of the Government of the Czech and Slovak
The Federal Republic, or in the case of its authority, with the approval of
the Federal Ministry of finance.
Financial relationship to the budget of the founder
(1) the financial relationship between the founder and contributory organizations is intended
These binding indicators:
and contribution to the activities of the founder) of the Organization,
(b) the founder of the investment subsidies),
c) individual subsidies from the State budget of the Federation on the selected
(d) removal of profit)
(e) the removal of the depreciation.)
The founder is entitled to set the limit for the purchase of Foreign Exchange organization
resources on foreign missions.
(2) following the indicators stipulated in paragraph 1 shall
the founder of the contributory organization also "profit" (the difference
between scheduled costs and income) as the basis for the calculation of the volume of
the allocation to cash funds after the end of the marketing year (section 17).
Contribution and subsidy from the budget of the founder
(1) the founder of the contributory organization provides a contribution to the activities,
i.e.. contribution to cover its operational activities, including the expenditure on repairs and
maintenance and depreciation of fixed assets, in the event that these needs
Unable to pay the Organization's own revenue.
(2) the amount of the contribution to the activity and its pumping during the year may founder
bind to the specified indicators, and it generally on the unit performance or
capacity of contributory organisations. If there is no post
bound to drive performance, the organization is entitled to draw on the contribution
the activities in the above stipulated founder.
(3) the founder of the organization may decide to reduce or increase the contribution provided for
contribution to a more significant change in the conditions under which the financial relationship to
set your budget.
(4) organisations, science and research provides financial resources, founder
in relation to the individual Contracting agreed tasks and activities.
(5) in addition to the contribution to the activities of the founder provides contributory
the Organization grants for investment in the case that the funds in the
reproduction of fixed assets Fund Organization (section 19) is not enough to
its necessary investment needs.
(6) from the State budget through the budget of the Federation may be
the founder granted individual grants to selected investment projects.
These resources are kept on a separate expense budget account.
Contributions to the budget of the founder
(1) the Founder of the organization may provide for profit and discharge from
(2) Payment of the profits be determined individually in the organisation founder
If its revenues exceed planned costs.
(3) Payment of depreciation can founder set individually
count perspective with further development activities of the Organization and gradually
limits its activities or if it is by changing the forms of organization,
or its cancellation. Payment of depreciation can provide even the founder
When the volume of the depreciation would significantly above the real needs
the Organization in the area of reproduction of fixed assets; in this case,
However, the levy shall not exceed the amount of total depreciation depreciation of buildings and structures.
(4) the Founder can save an unplanned payment of contributory organization of
gain or fixed payment from the profit decrease or increase in the more important
change in the conditions under which the financial relationship to your budget.
(5) the Contributory organization carries out of profit and discharge from depreciation in
during the year, a deposit to the budget of the founder on his receipt account, and
no later than the third day before the end of each month in the amount of one
twelfths provided for removal.
section 16 of the
The scope of the investment activities of the subsidised organisations is limited by its
the funds, which consists of:
and the funds in the Fund) the reproduction of the basic means (section
(b)) the individual subsidies from the State budget to selected investment projects
(section 14 (6)),
(c)) investment credit (§ 23).
The basis of the substantive participation of subsidised organisations is achieved
the improved operating result in comparison with the economic result
laid down in the General relation to the budget of the founder (section 13 (2)).
The funds thus obtained to retain the Organization's
is assigned by the rules laid down in its financial funds (§
The financial funds, contributory organization
(1) the Contribution of the organization establishes the financial funds:
and reproduction of fixed assets) the Fund (para. 19),
(b)) the Reserve Fund (section 20),
(c)) the Fund fees (section 21),
(d)), the Fund for cultural and social needs (section 22).
(2) the Czech Republic is authorised to establish additional financial funds
just under the legislation.
(3) Improved economic results under section 17 shall be divided into
individual financial funds, so that after the conversion of unused labour
the Fund fees [section 21 (1) (a))] with the remaining amount
improved economic results as follows:
and) 25% of the Fund rewards with the fact that the total allocation to the Fund rewards
shall not exceed 20% of the total wage claim (section 21) provided for in the
(b)) 25% of the Fund for cultural and social needs that
the total allocation to the Fund for cultural and social needs, including
the basic allocation does not exceed twice the basic allocation
expressed in the Czech Crowns; ^ 7)
(c)) 25% of the Fund's core resources to reproduction;
(d)) the remaining part of the improved economic results to the reserve
(4) transfers to the financial contribution of the organisation performs the deposit funds
at the end of the year. Confirm the legitimacy of the transfer of the founder in the approval
accounts contributory organizations. After confirmation of eligibility
the organization performs the doúčtování differences between the zúčtovaným advance
allocation and actually granted in amount.
Reproduction of the basic Fund of funds
(1) the source of the Fund are:
and the depreciation of fixed assets), ^ 10)
(b) the allocation of the improved economic) result [section 18, paragraph 3, point (b) (c))],
(c) special-purpose subsidies) the founder of the investment (section 14 (5)),
d) contributions from State funds,
e) proceeds from the sale and disposal of fixed assets,
(f)) investment from other bodies under agreements
the Association of the joint investment activities (section 24),
(g)), including foreign exchange, donations earmarked for investment, and
the proceeds allowed public collections for investment purposes.
(2) the resources of the Fund shall be used:
and to finance investment) ^ 6)
(b)) to provide funds to other organizations in the framework of the concluded contracts
of Association to the joint investment activities,
(c) the payment of the instalments) credits and loans for investment,
(d)) as an additional source of funding for repairs and maintenance of the basic
(3) the resources of the Fund to be used for financing the repair and maintenance of essential
the funds referred to in paragraph 2 (a). (d)) shall be accounted for in the revenue contribution
(4) the reproduction of the basic resources of the Fund cannot be used to
purposes covered by the Fund for cultural and social needs.
The reserve fund
(1) the source of the Fund's allocation of improved economic results
the organization referred to in section 18 (3) (a). d). Other sources may be
financial donations, including foreign exchange.
(2) the resources of the Reserve Fund of the organization may freely dispose of in
the framework of legislation in compliance with the relevant provisions of this
the Ordinance, in particular:
and to cover the budget of the founder) secured financial base needs;
(b)) to pay for the aggravated economic result;
(c)) for payment of penalties for violations of the law (section 25);
(d)) to cover the time discrepancy between costs and revenues in the Association
resources for operational activities at the end of the year;
(e) to pay interest) loans and borrowings (section 23);
(f)) to complement the Fund's operational funds, in particular for the development of
economic activities (section 26);
(g)), to purchase securities and capital participation in other bodies (section
12 paragraph. 2).
The Fund rewards
(1) the source of the Fund rewards are:
and wage funds, unspent), on which the organization is eligible under the
legislation on the relevant year ^ 2) (hereinafter referred to as "wage claim");
allocations to fund the remuneration of the wage entitlement shortfall can be performed
only in the case that are covered financially improved result
(b) the allocation of the improved economic) result according to § 18 paragraph. 3 (b).
(2) the remuneration of the management of the Fund is governed by specific provisions. ^ 2).
Preferably be effected any of him breaching the wage claim.
(3) payment of remuneration from the Fund are not included in the wage entitlement for
the relevant year.
Cultural and social needs Fund
(1) the Fund shall form a single allocation under the special regulation ^ 7) and
the next allocation of improved economic results according to § 18 paragraph. 3
(2) the management of the resources of the Fund shall be governed by a special regulation. ^ 7)
Contribution organization is entitled to receive the credits and loans
investment and operating expenditure, if their acceptance there will be
claims against the providers and if their return of income
the management of the Organization, as appropriate, from its reserve fund. For these
credits and loans to the State.
(1) the Allowance shall be borne by the organisation contributions in accordance with the contract of
the Association only from sources that it is entitled to use the activity to which it is
(2) Combined resources on investments of the Fund are a source of reproduction
basic resources. When pooling resources to operational activities
Converts a contributory organization at the end of the year, the difference between the adopted and the
actually incurred by the funds debited from or for the benefit of the reserve
Source of payment of penalties
(1) the Charges and penalties imposed on the contributory organization pursuant to section 16 of the Act No.
563/1990 Coll., on the budgetary rules of the Federation, be effected:
and reserve) in the case of violation of rules of management
(b)) of the Fund, in the case of violation of the rules of this management
the Fund; the Fund, in the case of exceeding the wage claim.
(2) in the case of a lack of funds in the reserve fund shall be payment of
by reducing the contributions of the founder on the activity, possibly by increasing the levy of
The economic activity of contributory organization
(1) the Contribution of the organization that runs the economic activity in the
the area outside the main activity for which it was established, is required to
use resources obtained by this activity also to improve their
the main activities.
(2) the Founder is entitled to establish a contributory organization more
the conditions of this activity in the context of the legislation in the case, if the
necessary to ensure the proper implementation of the core task for which the
contribution organization established.
(3) the economic activity is carried out according to the valid price regulations.
PART THE FOURTH
Management of budgetary resources
section 27 of the
Agencies with the budgetary resources is required to in the performance of
the budget was to ensure that maximum revenue and performing the duties paid
from the State budget the most cost effective way and to effectively
use of available resources. Budget resources can
use it only for the purposes for which they were intended, and to cover the necessary
needs, on measures based on legislation and to ensure the
undisturbed functioning of the Organization; resources can draw up to
provided for in the State budget or the budget of the founder, and within the limits of
(1) the central authority of the budget ceilings for own opens the management,
the limits of the budget and allowance organizations, which is the founder of, and
further limits for drawing investment and limits for drawing
financial base subsidies for other organizations in its scope.
The Organization, which is the limit of the central authority of the open, shall submit to the cash
the Institute form for "spending limit notification" no later than two days before the
the beginning of the period in which the limit is to be drawn.
(2) the central authority of the budget levels for the Organization opens a drawing
funds from the budget of expenditure accounts held with financial institution
particularly on investment and non-investment spending extra on. Within the limit of
investment expenditure is also limits individual
the focus of the investment subsidies. Contributory organization opens the Central
authority limits for drawing subsidies to investment and the contribution limit on
the activities of the expenditure budget accounts.
(3) for the financing of tasks in the field of science and research opens up budget
the limits of the central authority of the Contracting State of the administration of these tasks. Fully the tasks
financed from the State budget may draw financial
the only limit to the remuneration on the basis of economic contracts
provided that the results of the solutions shall ensure the right of economic management. U
tasks financed by the shareholder participation of budget resources may
These authorities draw a financial limit on the basis of economic contracts
which is committed to the provision of funds, provided that the
continuously poll the fulfilment of the contractual terms and conditions. In the event that the contracting authority
carriers shall provide financial resources to the task, the acquisition of equipment,
machinery and equipment needed for the solution, it must at the same time provide
as these objects will be loaded after the end of the solution, and provide
the way of the financial settlement.
(4) the notification limit made cash drawing Institute benefits
(5) the founder of the Organization shall be reduced budget spending limit or its part,
in particular, if the limit was incorrectly if they are grossly violated
financial and budgetary provisions (e.g., wasteful expenditure, implementation
incorrect and late payments carried out in the budget, income, failure to
the late submission of reports on implementation of the budget). Similarly, the proceeds
in the release of the founder of the contribution allowance organization.
(6) the Budget of the Organization during the financial year can reduce
or increase the financial base of the expenditure limits on the open individual
quarter in the amounts set out in the budget.
(7) the Federal Ministry of finance may lay down according to the course of
the revenue and expenditure of the State budget, that will open up the budgetary limits
financial base expenditure for the central authorities, if required
ensure the cash balance of the State budget, or in the field
the scope of the central authority for violations of financial and budgetary
(8) the Budget of the Organization shall be entitled to draw on the resources of your budget
to the extent laid down by it for a given period the budget limit.
(1) the budgetary limits on investment expenditure budget opens
Organization in accordance with the principles set out in section 28 for the whole financial year.
The Organization opens the limits on the form "notification limit of expenditure".
(2) a contributory organization opens for drawing subsidies for investments
the expenditure budget accounts on the basis of "spending limit"
endorsed by the founder.
(3) the contributory organization may transfer from the budget expense account
funds to your current account, respectively, according to its decision on the
investment account depending on the course of the investment construction and can
draw funds only in proportion to an implementation.
Limits of the financial base for the Organization's expenditure budget
(1) the Budget of the Organization opens the budget limits for the non-investment
expenses separately on each quarter of the financial year on a form
(2) the Limit of the financial base of the expenditure budget of the Organization and on the opening
the allowed budget expenditure.
(3) "spending limit" signs and stamped as
the founder, and the Organization, which it shall submit to the Monetary Institute.
Limit contributory allowance organization
(1) the Contribution of the organisation draws on the activities of the financial contribution
expense account to your current account to the above limit
the founder of the.
(2) the Contribution of the Organization executes after the expiry of the financial year
settlement of financial relations with the founder according to the principles laid down
the specific provisions.
The provision of contributions to other organizations
(1) the Budget of the organization can provide from its budget posts
other entities only with the consent of the central authority, which is its
the founder of the. This consent is not required in the event that the provision of
the contribution provides legal regulation or a resolution of the Government of the Czech and Slovak
(2) the organization requesting a contribution must submit the budget
the contribution of the Organization to justify the handouts. Budget
the organization is obliged to review the effectiveness of and the need to provide
contribution on the basis of the documents submitted.
The budgetary measures
(1) the budgetary measures within the meaning of section 14 of Act No. 563/1990 Coll., on
the budgetary rules of the Federation, shall mean:
and transfers of appropriations) between the individual tasks within the
the Organization and within the framework of mandatory indicators laid down by the founder (section
(b) exceeding the mandatory) allowed the indicators laid down by the founder (section
c) binding of appropriations in the context of mandatory indicators
laid down by the founder (section 36).
(2) budgetary and semi-budgetary organization is obliged to keep outside the system
accounting records of all chronologickou in the course of the year made
budgetary measures referred to in paragraph 1 (b). (b)), and (c)).
(3) Central authorities shall submit, together with the prescribed accounting statements
the Federal Ministry of finance summary of budget measures
carried out in accordance with paragraph 1 (b). (b)), and (c)) in the budget chapter. An overview of the
for revenue and for expenditure processes by budget groups and grouping
(4) the central authorities shall submit proposals to the budgetary measures tied to the
the consent of the Federal Ministry of finance no later than this the Ministry of
15. December of the financial year.
Movements of funds within the budget of the Organization
(1) the budgetary and semi-budgetary organisations is authorised to edit during the
of internal expenses of their revenue (income) and expenditure (costs).
(2) If a budget or a contributory organization ensure payment
the necessary expenses (cargo), which was included in its budget
the amount insufficient, or that were not budgeted, the organization is
the obligation to ensure the payment of the expenditure (cargo) preferably moving
resources within your budget.
(3) the budgetary and semi-budgetary organisations may carry out movements in
its own powers, not later than 31 December 2006. December of the financial year.
(4) the budgetary and semi-budgetary organisations cannot perform movements
the budget resources that are under its jurisdiction to change the binding
the indicators laid down by the founder.
Authorised exceeding of mandatory indicators
(1) the Budget of the organization is in its own powers, shall be entitled to exceed the
binding indicators of their budgetary expenditure in an amount equal to the
the volume of off-budget funds, i.e.. the obtained secondary economic
activities, received from other entities on the basis of the Treaty of Association
funds, grants from State funds, funds from contributions and donations from
natural and legal persons and the means of their financial
(2) in addition to the authorised crossing referred to in paragraph 1, the Central
authority, with the permission of the Federal Ministry of Finance shall not exceed the limits
expenditure only up to the amount of the actually achieved higher revenue. Similarly,
the central authority shall proceed in the authorisation of expenditure overruns the budget
the Organization of which he is founder.
(3) exceeding the mandatory indicators in other cases, it may
budget or contributory organization to enable a central authority within the
(4) if the exceeding of the reserves should be covered by the State budget
Federation, proceed according to section 7 of the law on budgetary rules
of the Federation.
(5) if the cause of binding indicators, because of the limitations
or transfer of tasks between organizations, shall submit to the Organization, which
such a measure, his development of a mutually agreed
logs containing information on reciprocal transfers of funds from the
the State budget and other obligations to the State budget. The central authorities
It shall submit these documents to the Federal Ministry of finance, if one of them
the parameters set out above, the change binding them to State budget
of the Federation. Without the agreed documents referred to the Federal Ministry of
finance cannot be binding indicators set by the State budget of the Federation
The binding of budgetary resources
(1) the central authority shall in its own budget and the budget of the Organization, which
is the founder, bind the budgetary resources in the event that the
and in the budget should be secured) reimbursement on the tasks, the performance of which was passed on
(b) fails to meet budgeted revenue);
(c)) on the binding of appropriations decided the Government of the Czech and Slovak
Federal Republic of, or on the basis of its authority the Minister of finance.
(2) the Budget of the organisation must bind the budgetary means in the cases
and these funds were intended) to tasks that wholly or partly
will not be implemented,
(b) fails to comply with the total budgeted income); If the loss of income
cannot budget to ensure the binding corresponding to the part of the
discuss the Organization's financial base of expenditure, method of payment of the loss of income
with the founder.
(3) the Budget of the Organization shall not use the appropriations tied in
the budget for the move, nor to the implementation of budgetary expenditure without
the consent of the authority which ordered the binding.
(4) the central authorities attach to the statement on the implementation of revenue and expenditure
budgetary organizations, which shall be sent to the Federal Ministry of
Finance, an overview of the amount of budgetary expenditure bound within its
the budget as a permanent savings.
The time use of budgetary resources
(1) the financial resources provided for the founder of the budget organization and
unused to 31. December of the current financial year are not transferred to
the next few years, with the exception of the resources in the funds being established under this
Ordinance or other legislation.
(2) the Budget of the Organization shall be borne by the budget of the founder on the common
year only those expenses that are economically this year and concern that
Monetary Institute shall at the latest with effect on 31 December. December current
of the year. Expenses that will not be the money the Institute posted on that date,
included in the budget of the Organization for the next year, even if economically
related to the previous financial year. Exceptions are explicitly laid down
in section 39.
Compensation of revenue and expenditure
Mutual compensation of revenue and expenditure of the budget of the organization is
the only permissible, if the additional compensation for previously incurred expenditure in the
the same financial year, which the Agency reimburses the budgetary
the Organization of the expenditure budget of the Organization paid for him.
Reimbursement of expenditure after the end of the financial year
(1) the Budget of the organization may be spending at the expense of the previous
year within a period of not more than 10. January of the following year, if the
and the additional expenditure on investment) paid from the State budget,
(b) additional expenditure in the area of) science and research
(c) additional remuneration for products), work and services supplied or
carried out until 31 December 2006. December of the current year,
(d)) Bill, advances granted internal organizational units,
(e) the transfer of allocations in cash) the funds of the Organization (section 7),
(f) transfer of income from the side) of economic activity.
(2) Supplementary payments means the work payments and deliveries made
by the end of the current financial year, but payable in the next financial
in a maximum of 10. January, or payments due before the beginning of
the next year, but for various reasons the outstanding.
(3) the appropriations to cover expenditure payable after the expiry of
financial year cannot be pointing out in advance, with the exception of the resources
and to the payment of wages for) the second half of December, including travel
at the same time, the wages paid;
(b)) for the payment of advances and regarding any retained sums when the supply of work and outputs, if
so the Organization agreed.
These resources are transferred to the account of foreign funds. Unused
diverting resources to the revenue account of the State budget.
Receipts credited to the budget of the founder
(1) in favour of the budget, the founder of the current financial year shall be accounted
only the payments, which will receive a cash payment to convert the Department of documents
not later than 31 December 2006. December of the current financial year and to this day is
It is cleared.
(2) the Budget of the organisation must lodge the income received in cash no later than
until 31 December 2006. December of the current financial year on your income budget
an account with a financial institution.
(3) the Arrears of revenue from last year and from years earlier selected after 1.
January of the following financial year are the budgetary income
the following financial year, even though it will be a replacement of the budgetary
spending from last year.
(4) the revenue realized work and performances in the field of science and research in the
during the performance of a contractual obligation and income for the remaining and unnecessary
courses after the completion of the contractual obligation to the budget of the founder
converted in the proportion in which they participated in the financing of the State budget
task. Researchers must make a financial settlement no later than six
months after the end of the task.
PART THE FIFTH
Special provisions on expenditure on health care, preschool and other
facilities and activities in the budgetary and contributory organisations
(1) unless otherwise provided, shall be borne by the budgetary and contributory
Organization (hereinafter referred to as "the Organization") in their own facilities and
assurance activities referred to in this part of the Ordinance on spending
investment and operational activities, if they are not covered by other entities
and with the exception of those expenses, which is the organization authorized to pay from just
the Fund for cultural and social needs. ^ 7)
(2) the provisions of paragraph 1 shall not apply to recreational, cultural,
physical training and sports facilities, their expenses are reimbursed according to the
the specific provisions of the Fund for cultural and social needs. ^ 7)
(3) the Organization shall be borne by the funds from the financial base of the other expenditure referred
in this part of the Ordinance, including compensation for the temporary use of the equipment for the
the purpose of the covered this part of the Ordinance.
(4) the operation of other activities in the facilities covered by this part
the Decree shall be made pro rata reimbursement of all the expenses in the financial base
the budgeted amount of resources provided for these activities by
Health care facilities
In racing health facilities, for which the conditions are met
for the establishment of a special, ^ 11) shall be borne by the organization you
expenses that are not covered by the budget of the authority of the State administration in
health, or to the budget of the municipality.
The organization is authorized to pay the difference between their operating expenditure
accommodation and reimbursement for accommodation from their own staff as provided for
pricing provisions; Similarly, the Organization shall proceed, in the accommodation of their
workers in hostels other organizations.
(1) the organization that, exceptionally, in agreement with the competent authority of the
operates nursery and pre-school facilities, shall be borne by expenditure on equipment
a non-capital nature and operating expenses, with the exception of the expenditure for which
the repayment obligation belongs to other entities. ^ 12)
(2) the organization engaged in pre-school establishments is entitled to require
replacement of the aliquot part of non-investment expenditure equipment, repair, maintenance
and wages (hereinafter referred to as "the proportion of expenditure") attributable to the children of workers
other entities. Compensation can be claimed from the bodies, which are
the employer of the mother or father of the child. It is also possible to make a refund
participated in both the child's parents employers; in this case, however, the
need to make these employers on payment method agreed with the
the operator of pre-school facilities.
(3) organization whose workers have placed their children in racing
preschool facilities operated by other organisations, shall be borne by
the operators, if they so request, on payment of a proportion of the costs
attributable to the children of their employees. The operators of the territorial
preschools can cover the aliquot part costs only on the
the basis of the contract of Association.
(4) the proportion of expenditure shall be laid down for days, after which the child is in
pre-school establishments registered for stay. The amount of reimbursement an aliquot part
expenditure may be fixed by agreement of the flat-rate amount.
Adult education and preparation of young people to the profession
(1) the Organization shall be borne by
and expenditure on equipment) a non-capital nature in their own educational
b) replacement of the aliquot part of expenses for the training of their own financial base
workers in the facilities of another organization, or in your own
recreational facilities financed from the Fund for cultural and social
(c) the proportion of the cost of) preparation of their pupils in secondary vocational
According to relevant regulations. vocational ^ 13)
(2) as part of the relevant training can cover the expenses for a maximum of
the two-day national tour, and only in the cases of their inclusion in the
outline of training and provided that, in the framework of this curriculum have been
the organizer of the training.
Non-investment expenditure on canteens shall be borne by the organization under the
special regulation. ^ 9)
Scientific and professional symposia, congresses and conferences
(1) the organization may cover expenditure associated with the participation of their staff in the
Scientific and professional symposia, congresses and conferences (hereinafter referred to as
"the Conference"), if their program is related to its activities. If
This is about foreign events, is conditional on the consent of the workers ' participation
of the founder.
(2) the budget of the Conference shall be applied to the contributions of the participants
(organizations or individuals). The organizing of the organisation is required to
the required contribution in
and the Organization of the Conference expenses),
(b)) expenditure on accommodation and catering will be provided by the Organizer, if
and bulk covered by,
(c)) expenditure on excursions, which are not directly related with expertly working
the issue of the Conference, tickets for cultural events, a common lunch and
Purchase of books, brochures and magazines
The Organization shall be borne by the purchase of specialist books, brochures, journals, microfilms, and
other similar items (hereinafter referred to as "publication") only for your
Library. Publications are purchased in quantities necessary for the proper performance of
the tasks of the organization.
(1) the expenditure on statutory liability insurance for damage caused by
the operation of motor vehicles, the central authorities have established
budgetary organizations of the Federal Ministry of finance be effected. ^ 14)
(2) the Budget of the organization may, with the consent of the founder to insure your
(3) the Contribution of the Organization shall be borne by all the insurance in the framework of their
costs; about property insurance decides in its purview.
(4) income from insurance events can only use the budget of the Organization
in the current financial year, and for the liquidation of damages caused by the insured
event. Revenue from insurance events used to dispose of
insurance event may exceed the expenditure budget of the organization.
Part of the Ordinance in section 41 to 44 shall apply to the activities of the health,
preschool and accommodation facilities, which used its own employees
budget or contributory organizations or their children.
It does not apply to the overall activity of medical, educational and
the accommodation, which is providing these services, the main
the activities, for which it was established.
Change the method of financing
When setting up or canceling the budget or contributory organization
as well as when changing their subordination and the method of financing
expected to 1. January must be proposals to change the way of financing
submitted to the Federal Ministry of finance to the latest reconciliation
30. June of the previous year; at the same time must be mutually
agreed the upcoming limitations and submitted to delimitační
protocols. In the delimitačních logs must be mentioned, that the binding
the indicators will be changed.
(1) the organization that, on the basis of this order will move from
budget forms on an allowance, this transition can take place
exceptionally, in the course of 1991, within the deadlines agreed with the founder
and discussed with the Federal Ministry of finance.
(2) If a newly funded organization will be created, which was
part of the economic organisation, converts the individual shares of the balances
funds (Reserve Fund, Fund, Fund for cultural and social needs)
as the opening balances of the funds of the subsidized organizations. The share of
the development fund designed to finance the reproduction of the basic resources
transfer to allowance organizations of the Fund.
(3) the contributory organization, which as of December 31. December 1990 ended
the experiment according to the resolution of the Government of the Czechoslovak Socialist Republic
No 98/1988, converts the balances of the funds established under the rules of the experiment
According to the relevant funds set up by the Decree.
(4) the Budget of the organization that as of December 31. December 1990 ended
the experiment according to the resolution of the Government of the Czechoslovak Socialist Republic
No 98/1988, transfer the balances of each of the funds established under
the rules of the experiment until 1991. If in the course of the year 1991
go to the form of contributory organization, converts to the appropriate balances
funds under this Ordinance. 31. December 1991 shall be cancelled for the following
organisation of the funds that have been set up in accordance with the said resolution, the Government of
and that the budget of the Organization establish under this Ordinance or under the
another piece of legislation.
(1) the exceptions to the provisions of § 2, 4 to 9, 14 to 16, 18, 20, 23 and 26 of this
the Decree may authorize, on a proposal of the founder in justified cases
the Federal Ministry of finance.
(2) the exceptions allowed under the regulations are void cancellation
effective date of this Ordinance.
Date of entry into force of this Decree are repealed these provisions:
and the Decree of the Federal Ministry of Finance), Ministry of finance
The Czech Socialist Republic and the Slovak Ministry of finance
Socialist Republic of no 151/1978 Coll., on resource pooling
Socialist organizations, as amended;
(b) the Decree of the Federal Ministry of Finance), Ministry of finance
The Czech Socialist Republic and the Slovak Ministry of finance
the Socialist Republic No. 118/1984 Coll., on the financing of financial base
expenditure on the development of science and technology;
(c) Decree of the Federal Ministry of Finance) No 162/1980 Coll.
the financing of the basic means of reproduction, as amended by Decree No.
180/1982 Coll. and Decree No. 108/1985 Coll.;
(d) the Federal Ministry of Finance) the directive on the management of
budgetary funds of the State budget of the Federation No. V/2-23 000/1971
of 27 June. in December 1971, published in the financial Newsletter No. 2/1972
(e)) the directive on the financing of certain expenditure budgetary and contributory
Organisation No. V/2-26 500/72, no. 112/35 524/72 and no. 1/2 365/72 of the Council
22 December. in December 1972, published in the financial Newsletter No. 10/1972;
(f) the Federal Ministry of Finance) Directive No. 39 on the management of
resources on entertainment, refreshments and gifts in the State Socialist
organizations, published in the financial Newsletter No. 10/1976 and
registered in the amount of 24/1976 Coll., as amended by Directive No. 6 published in
Financial Advisory No. 1/1980 and registered in the amount of 13/1980 Coll.;
(g)) to provide the contribution of budgetary revenue and contribution
organisations on the accounts of the youth initiatives no. IV/2-26 402/86 of 845 11/6/86 and
No. 1/163/86, published in the financial Newsletter No. 10/1986;
(h)) § 1 and § 10 to 20, the Finance Ministry, State planning
the Commission and the Central geological Office No. 9/1967 of Coll., on the design and
financing of geological work.
The effectiveness of the
This Decree shall take effect on the date of publication.
Ing. Klaus pp for CSc.
1) section 8 of Act No. 563/1990 Coll., on the budgetary rules of the Federation.
Decree of the Federal Ministry of 2) labour and Social Affairs No.
145/1991 Coll., on streamlining payroll funds in the budgetary and
3) Act No. 526/1990 Coll., on prices.
4) § 25 paragraph. 5 of law No. 563/1990 Coll.
5) Law No 21/1971 Coll., on uniform system of socio-economic
information, as amended by Act No. 128/1989 Coll.
The Federal Ministry of finance Decree No. 23/1990 Coll., on accounting.
Regulation of the Government of the Czechoslovak Socialist Republic No. 136/1989 Coll.,
on the information system of the organization.
6) §4 of the Federal Ministry of finance regulation No 586/1990 Coll., on
depreciation of fixed assets.
7) Decree of the Federal Ministry of finance, Ministry of finance, prices
and the wages of the Czech Socialist Republic and the Ministry of finance, prices and wages
Slovak Socialist Republic No. 210/1989 Coll., on the Fund for cultural and
social needs, as amended.
8) section 5 of the Decree of the Federal Ministry of finance regulation No 586/1990 Coll.
9) Regulation of the Government of the Czechoslovak Socialist Republic No. 137/1989
Coll., on competitive eating, as amended.
10) the Federal Ministry of finance Decree No. 586/1990 Coll.
11 of Ministry of health Decree) the Czech Socialist Republic
No 121/1974 Coll. on the system of medical devices. The Decree
the Ministry of health of the Slovak Socialist Republic No. 19/1975
Coll. on the system of medical devices.
12) Regulation the Government of the Czechoslovak Socialist Republic No. 92/1978
Coll., on the establishment and operation of preschools Socialist
13) Act No. 29/1984 Coll. on the system of primary and secondary schools
(the Education Act), as amended.
The Czech National Council Act No. 564/1990 Coll. on State administration and self-government
in education, as amended by later regulations.
14) section 17 of the Finance Ministry of the Czech Socialist Republic.
123/1974 Coll., laying down the scope and the conditions for legal insurance
liability for damage caused by the operation of motor vehicles
operated by Czech State insurance company, in wording of later regulations.