On The Financial Management Of Budgetary And Contributory Organizations

Original Language Title: o finančním hospodaření rozpočtových a příspěvkových organizací

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=39149&nr=150~2F1991~20Sb.&ft=txt

150/1991.



The DECREE



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



Introductory provisions



§ 1



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)



§ 2



Common provisions



(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.



§ 3



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

Assembly;



(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



§ 4



General provisions



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.



§ 5



Financial relations



(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

investment actions



(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)



§ 6



Investment expenditure



(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

accounts.



(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)



§ 8



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

the budget,



(b)) of the Fund for cultural and social needs, with respect to violations of the rules of

the management of this Fund.



§ 9



Loans



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.



§ 10



Resource pooling



(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.



§ 11



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



Contributory organization



§ 12



General provisions



(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.



section 13



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

investment actions



(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).



§ 14



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.



§ 15



Contributions to the budget of the founder



(1) the Founder of the organization may provide for profit and discharge from

depreciation.



(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



Investment activity



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

19),



(b)) the individual subsidies from the State budget to selected investment projects

(section 14 (6)),



(c)) investment credit (§ 23).



§ 17



Material interests



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 (§

18).



section 18



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

evaluated year;



(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

the Fund.



(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.



§ 19



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

resources.



(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

the organization.



(4) the reproduction of the basic resources of the Fund cannot be used to

purposes covered by the Fund for cultural and social needs.



section 20



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).



section 21



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

management,



(b) the allocation of the improved economic) result according to § 18 paragraph. 3 (b).

and).



(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.



section 22



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

(a). (b)).



(2) the management of the resources of the Fund shall be governed by a special regulation. ^ 7)



section 23



Loans



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.



section 24



Resource pooling



(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

Associates.



(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

the Fund.



§ 25



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

the budget,



(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

profit.



section 26



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.

^ 3)



PART THE FOURTH



Management of budgetary resources



section 27 of the



General provisions



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

binding parameters.



section 28



Budget limits



(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

sickness insurance.



(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

regulations.



(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.



section 29



Investment limits



(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.



section 30



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

"spending limit".



(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.



section 31



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.



§ 32



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

Federative Republic.



(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.



section 33



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

34);
(b) exceeding the mandatory) allowed the indicators laid down by the founder (section

35);



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

items.



(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.



§ 34



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.



section 35



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

the funds.



(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

your budget.



(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

exceed.



section 36



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

other authorities;



(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

When



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.



§ 37



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.



section 38



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.



section 39



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.



section 40



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



§ 41



General provisions



(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

provisions.



section 42



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.



§ 43



Hostels



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.



§ 44



Pre-school



(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.



section 45



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

devices,



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

needs,



(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.



section 46



Industrial catering



Non-investment expenditure on canteens shall be borne by the organization under the

special regulation. ^ 9)



section 47



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

dinner.



section 48



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.



section 49



Insurance



(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

assets.



(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.



section 50



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.



PART SIX



Final provisions



section 51



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.



section 52



Transitional provisions



(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.



section 53



Exceptions



(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.



§ 54



Cancellation provisions



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
as amended;



(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.



section 55



The effectiveness of the



This Decree shall take effect on the date of publication.



Minister:



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

subsidised organisations.



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

organisations.



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.