To Change The Budget Rules

Original Language Title: změna rozpočtových pravidel

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=76120&nr=465~2F2011~20Sb.&ft=txt

465/2011 Sb.



LAW



of 6 May 1999. December 2011,



amending Act No. 218/2000 Coll. on budgetary rules and the

changes to some related acts (budgetary rules), as amended by

amended, and certain other laws



Change: 496/2012 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



To change the budget rules



Article. (I)



Act No. 218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules), as amended by Act No. 493/2000

Coll., Act No. 143/2001 Coll., Act No. 185/2001 Coll., Act No. 320/2001

Coll., Act No. 450/2001 Coll., Act No. 202/2002 Coll., Act No. 320/2002

Coll., Act No. 483/2003 Coll., Act No. 186/2004 Coll., Act No. 257/2004

Coll., Act No. 435/2004 Coll., Act No. 480/2004 Coll., Act No. 1/2005

Coll., Act No. 127/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005

Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No. 130/2006

Coll., Act No. 137/2006 Coll., Act No. 140/2006 Coll., Act No. 230/2006

Coll., Act No. 262/2006 Coll., Act No. 174/2007 Coll., Act No. 218/2007

Coll., Act No. 270/2007 Coll., Act No. 26/2008 Coll., Act No. 306/2008

Coll., Act No. 109/2009 Coll., Act No. 154/2009 Coll., Act No. 213/2009

Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No. 417/2009

Coll., Act No. 421/2009 Coll., Act No. 139/2010 Coll., Act No. 199/2010

Coll., Act No. 427/2010 Coll., Act No. 30/2011 Coll. and Act No. 73/2011

Coll., is amended as follows:



1. In paragraph 3 (b). (e)), after the word "provided", the words "violations of the

the purpose or the conditions under which the funds were included in the State

budget or budgetary measures and moved in contravention of the laid down

the purpose or terms issued ".



2. In paragraph 3 (b). (j)), § 9 para. 1, § 11a, § 15 para. 1 (b). (c)), section 33

paragraph. 1 (b). (d)), section 34 para. 1 and § 37 para. 3, 4 and 8,

"European Community" shall be replaced by the words "European Union".



3. In section 6 (1). 1 (b). (c)), the words "of the European communities ^ 5a)"

replaced by the words "European Union ^ 5a)". Footnote No. 5a is added:



"5a) article 2, paragraph 1. 3 Council decision 2007/436/EC, Euratom of 7 May.

June 2007 on the system of own resources of the European communities. '.



4. In article 6 (1). 1, letter n) following the letter o) is added:



"o) resources that were credited or paid to the accounts of the national

Fund and cannot be classified between the resources referred to in § 37 para. 1. "



Letters about) and p) are known as the letters p and q)).



5. In article 7 (2). 1 (b). j), the words "and endowment funds" shall be replaced by

"endowment funds and generally beneficial companies."



6. In article 7 (2). 1 (b). p), the word "and" is replaced by a comma and the word

"contributions" with the words "and subsidies".



7. In paragraph 7, the following paragraphs 3 and 4 are added:



"(3) from the State budget to provide the National Fund resources

designed as a backup to cover realised exchange differences arising

the bank accounts of the National Fund. The backup is taken when the

Exchange rate losses in excess of exchange rate gains in the current financial year. In

If the exchange rate gains in excess of exchange rate losses for the current financial

year, this difference increases the amount of advance payments. At the end of the current

financial year the money is billed. The balance of the advance after the

the Bill does not transfer to the State budget and shall be used in

the following years.



(4) from the State budget are transferred to the National Fund resources in the

the amount of the expenses that have been incurred by the National Fund for projects

co-financed by the European Union budget, which the chapter administrator

Additionally held that only will be financed from the State budget; on

under this decision the administrator chapter cannot raise the budget for expenditure

relevant chapter. ".



8. in § 9 para. 1, the word "product" ^ 11f) "shall be replaced by

"retirement ^ 11f)".



Footnote No. 11f:



"11f) article 2 para. 1 (b). (b)), and (c)) Council decision 2007/436/EC,

Euratom of 7 November. June 2007 on the system of own resources of the European

community. ".



9. The footnote No. 13a and 14a, including links to footnotes

shall be deleted.



10. in § 12 para. 1, the words "with the exception of small material and immaterial

fixed assets "are replaced by the words" its maintenance, repair,

where appropriate, other expenses and activities used to achieve the stated

the objectives ".



11. In § 13 para. 3 (b). and) and c), the figure ' 100 000 000 ' is replaced by

the number "200 000 000".



12. In § 13 para. 4, the words "in their" shall be replaced by the words "and their".



13. in § 14 para. 2, after the words "the Agency of the Czech Republic"

the words "Technology Agency of the Czech Republic."



14. in § 14 para. 3 at the end of the text of subparagraph (c)), the words "or

the amount up to the amount of which may be grants or repayable financial assistance

granted ".



15. in § 14 para. 3 (b). (h)), the words "or" f "is replaced by", f)

or (h)) ".



16. in § 14 para. 5 and 6, the words "(a). (f)) "the words" or (h)) ".



17. in § 14 para. 6, the second to last sentence shall be replaced by the phrases "when

determination of the lower levy shall indicate the percentage range of provider

relating either to the total amount of the subsidy or the amount that has been

violated budgetary discipline; While taking into account the gravity of the infringement and the

its impact on the compliance with the objectives of the grant. The provider may also provide

lower discharge for breach of the obligations imposed by law; in that

the case shall proceed accordingly. ".



18. in § 14 para. 7, after the words "European Union", the words "and

financial mechanisms ".



19. in article 14, the following paragraph 13, which read as follows:



"(1) the provider



and) can change in the decision to grant the subsidy or returnable financial

the bailout right or duty referred to in paragraph 3 (b). (c)), e) to (h),

(j)), and on application by the recipient),



(b) apply in writing) makes obvious mistakes, which are particularly

error in writing and numbers, the release of amending a decision that delivers

recipients of grants or repayable financial assistance. ".



20. in article 14, the following new section 14a-14e shall be inserted:



"§ 14a



(1) if the recipient of the subsidy or returnable financial assistance that has

the legal form of a company or cooperative, wants to attend

the merger, Division or transfer of assets to the partnership as a company

company or the company being acquired, and the team is interested in, in order to

successor rights and obligations were transferred from the decision to grant

subsidies or repayable financial assistance (hereinafter referred to as "the applicant") is required to

no later than 60 days before the date of the publication of the draft terms of merger, Division or

transfer of assets to the partnership request consent to moving the rights and

obligations of the decision to grant the subsidy or returnable financial

the bailout he who grant or repayable financial assistance provided.



(2) the request under paragraph 1 shall be accompanied by the applicant's proposal of merger,

the Division or transfer of assets to the partnership and its justification, particularly with

given the fact that even after experiencing the effects of a merger, Division

or transfer of assets to the partnership, the purpose for which the grant or

returnable financial assistance granted, maintained. The project proposal

the Division must also contain destination to out the successor to

the rights and obligations of the decision to grant subsidies or repayable

financial bailout move.



(3) the provider may within a period of five working days from the date of receipt of the

the application request from the applicant additional information so that it can properly

application to the determination of the period within which the information must be

granted. If they are not provided with the information requested by the applicant in

the down time, the provider may reject the application. The provision of section 14b of the

apply, mutatis mutandis.



(4) the provider of a request, unless the merger, Division or transfer of

the assets of the partnership at risk the purpose for which the grant or returnable

financial assistance is granted, if there are other compelling reasons that would

the granting of such consent.



(5) the decision by which the provider grants the consent with the transition of the rights and

obligations of subsidy or returnable financial assistance must

include the identification of the person to whom the rights and obligations of the

the subsidy or returnable financial assistance should go, and mark

the decision to grant the subsidy or returnable financial assistance, whose

relates to consent to moving of rights and obligations.



(6) the legal effects of a decision referred to in paragraph 5 shall ensue on the date of the legal

the effects of the merger, Division or transfer of assets to the partnership.



section 14b



If the supplier with the transition of the rights and obligations of the decision on the

the provision of subsidies or repayable financial assistance do not match, the request for

consent pursuant to § 14a para. 1, and shall decide on the obligations of the recipient

return paid subsidies or repayable financial aid or a part thereof

Depending on the period during which the conditions of the grant have been met,

or on the extent to which it is vulnerable to its purpose, and within the time specified in the

the decision, no later than the date of filing the application for registration of the merger,

the Division or transfer of assets to the partnership in the commercial register or


the foreign trade register. If they are not the means by the phrase

the first returned in the specified time limit, the recipient is obliged to return these

resources, together with interest at a level which corresponds to the year the repo rate

set by the Czech National Bank for the last day of the calendar month

the previous calendar month, in which to return the subsidy

providers, increased by 10 percentage points; interest is calculated from the date of

following the expiry of the deadline.



§ 14 c



If the recipient does not have to grant the rights and obligations of the decision on the

subsidy or returnable financial assistance went on a merger, Division or

transfer of assets to the partnership on his successor in title, the recipient returns

paid subsidies or repayable financial aid, together with interest, which

corresponds to a year of repo rate set by the Czech National Bank for

the last day of the calendar month preceding the calendar month,

in which to return the subsidy, plus 10 providers

percentage points no later than 60 days before the date of publication of the project

the merger, Division or transfer of assets to the partnership. Interest shall be calculated from the

the date on which the grant funds have been credited to the beneficiary's account, were for the first time

budgetary spending drawn from the account or were drawn from the accounts in

selected banks (section 16 (2)).



§ 14 d



(1) the company shall notify the commercial company or cooperative way

published draft terms of merger, Division or transfer of assets to the partnership,

even before the application for registration of the merger, Division or transfer of assets

the companion business register or foreign business

the index that



and) returned the subsidy or repayable financial assistance under section 14 c,



(b)) was granted consent to moving the rights and obligations of the decision on the

the provision of subsidies or repayable financial assistance in accordance with § 14a para. 5,

or



(c)) had been denied consent to moving the rights and obligations of the decision on the

the provision of subsidies or repayable under section 14b bailout and that it was

meet the obligation imposed by this decision.



(2) the legal successor of the beneficiary or of returnable financial assistance

responsible for the infringement of budgetary discipline, even in the case that a breach of the

budgetary discipline has occurred before the legal effects of the merger,

the Division or transfer of assets to the partnership, even though the rights and

obligations of the decision to grant the subsidy or returnable financial

the bailout did not proceed. If the successors in title of the recipient, are responsible for more

violation of budgetary discipline all jointly and severally liable.



(3) the provisions of § 14a to 14 d of paragraph 1. 1 and 2 shall apply mutatis mutandis when the

transfer of the seat of the Czech business companies or cooperatives abroad

and when merging, splitting and merging of school juridical persons.



§ 4E



(1) the provider does not have to pay part of the grant if it considers that there has been

violation of the rules for the award of public contracts financed by the

budget of the European Union, to the amount of which is set out in the decision

the provision of subsidies as the highest possible amount of levy for breach of

budgetary discipline. While taking into account the gravity of the infringement and its effects

on the compliance with the objectives of the grant.



(2) in the event that the provider performs for payment of subsidy measures

in accordance with paragraph 1, it shall inform the recipient in writing about him, and the appropriate financial

the authority, including its extent and justification.



(3) if the service provider performs the measures pursuant to paragraphs 1 and 2, the

continue to the payment of the remaining part of the grant.



(4) The measures provided for in paragraphs 1 to 3 shall not apply the General provisions of the

administrative procedure and is ruled out of his judicial review. ".



21. in article 15, paragraph 2. 1 (b). e), the words "Commission of the European communities"

shall be replaced by ' European Commission '.



22. In article 16(1). 2 (a). (c)), the words "European Community"

replaced by the words "European Union".



23. in article 21, paragraph 2, the following paragraph 3 is added:



"(3) Assigned the moved resources cannot be the subject of further

the budget measure, which would change the purpose of their use. In

the case that will not be consumed in the current financial year, may be in the

the following years used only for the intended purpose. ".



Paragraphs 3 and 4 shall become paragraphs 4 and 5.



24. in article 21, paragraph 5 shall be deleted.



25. in paragraph 23 of the paragraph. 1 letter e) is added:



"e) reduction or transfer income, provided that it does not change the balance of

budget revenue and expenditure chapter. "



26. in paragraph 23 of the dot at the end of paragraph 1 is replaced by a comma and the following

subparagraph (f)), which read as follows:



"f) decrease or increase in the expenditure budget of one binding indicators.".



27. in paragraph 24, at the end of paragraph 1, the period is replaced by a comma and the following

letters e) to (g)), which read as follows:



"e) to enable the secure resource movements without restriction in the State

the budget, if their purpose is complied with the mandatory

an indicator of the State budget,



f) allow moving income budgeted revenue budget

The European Union or of the financial mechanisms, in correlation with the move

the budgeted expenditure, such as expenditure co-financed by the budget of the European

Union or financial mechanisms, without any impact on the budget balance of income

and expenditure chapters



g) allow the reduction or increase of one binding budget indicators

expenditure to 10% of the amount approved by the law on the State budget for

provided that it does not change the balance of income and expenditure chapter. ".



28. in § 24 para. 3, after the words "indicators", the words "or change

one of the pointer ".



29. under section 24 shall be added to § 24a is inserted:



"§ 24a



If the Ministry requests for budget measures that contain

requirements referred to in § 26 para. 2, the purpose or terms of use

resources, or when moving in accordance with § 24 para. 1 (b). (e))

or (f)) to fix a lower levy for breach of budgetary discipline. In that

case it shall proceed in accordance with § 14 para. 6. ".



30. In § 25 para. 1 (b). (c)), the words "State. These "shall be replaced by

"in subparagraph (e)), unless otherwise specified; These ".



31. in paragraph 25, the dot at the end of paragraph 1 is replaced by a comma and the following

the letter e), which reads as follows:



"e) required to bind the resources of the State budget in the case of the additional

Chapter Administrator's decision to the effect that projects co-financed by the

the European Union budget will be financed only from the State budget;

binding is performed at a level which corresponds to the amount spent on

the funding of the project co-funded by the budget as a proportion of

The European Union, minus the expenses that have been converted into National

the Fund pursuant to § 7 para. 4. ".



32. In § 25 para. 11 is the number "9" is replaced by "10".



33. In section 26 (b). and the words ' and)) and (b)) "shall be replaced by"), and (c) to (f))) ".



34. In section 26 (b). (g)), the word "and" is replaced by a comma and the word

"the section" with the words "and the source drive".



35. In paragraph 26, the present text shall become paragraph 1 and the following

paragraph 2, which reads as follows:



"(2) the branch of the State, whose budget expenditure is reduced under section

24 paragraph 2. 1 (b). e) or (f)), may provide the purpose or terms of use

the resource you are moving. It can also provide a lower levy for breach of

budgetary discipline applicable to the total amount applies either to move or to

the amount, which was violated budgetary discipline. In this case,

proceed in accordance with § 14 para. 6 apply mutatis mutandis. In the case that such a

the move reduces the budget chapter, applies the required formalities

Chapter administrator when requesting a budgetary measure. ".



36. In section 29 para. 3, the words "final accounts of State funds" are replaced by

the words "information on the main results of the management of State funds."



37. In section 29 para. 4, the words "after the date it shall take note of the Chamber

the Chamber of Deputies shall publish the Ministry ' shall be replaced by "after discussion of the

The Chamber of Deputies, the Ministry shall publish, together with the opinion of the

The Chamber of Deputies ".



38. In § 33 para. 2 the term ", i)" is deleted.



39. In § 34 paragraph 1. 1, the word "product" ^ 11e) "shall be replaced by

"retirement ^ 11f)".



40. In article 34, paragraph 3 shall be deleted.



Paragraphs 4 and 5 shall become paragraphs 3 and 4.



41. In § 36 odst. 2 (c)):



"(c) the claims of the State of the credit) and returnable financial assistance

provided by out of State financial assets, as well as accounts receivable from

State guarantees realized from State financial assets and debts

the State, which he promoted other bodies ".



42. In § 37 para. 1 (b). a), the words "European Community",

replaced by the words "European Union".



43. In § 37 para. 1 at the end of the text of subparagraph (c)), the words ",

including interest from them ".



44. In paragraph 37 the paragraph 6 is added:



"(6) interest accrued from the deposit of the funds referred to in paragraph

1 (b). a) and b) on the accounts of the National Fund are state income

the budget of the European Union if the prescription does not provide otherwise. ".



45. In article 38 paragraph 2. 3, the words "Commission of the European communities" shall be replaced by

the words "European Commission".



46. In § 38 paragraph 1(a). 4, the words "Commission of the European communities" shall be replaced by

the words "European Commission".




47. In section 44 para. 1 (b). (g)), the number "10" is replaced by "9".



48. In paragraph 44, the dot at the end of paragraph 1 is replaced by a comma and the following

letter h) to (j)) are added:



"h) nepřevedení resources that were concentrated on foreign account

the funds under the financial settlement, on account of the State budget in

dates laid down for the financial settlement with State

the budget Decree pursuant to § 75 of this Act,



I) resource leak in accordance with § 14 para. 8 in the time provided for in

the decision to grant a subsidy to the State budget or by the provider

The National Fund,



j) breach of the obligations laid down by a law, decision or

the agreement on the provision of subsidies or repayable financial assistance, which

directly related to the purpose for which the subsidies or repayable financial

assistance granted and which occurred prior to the acceptance of

funds granted from the State budget, the State Fund, the national

Fund or Government financial assets and that takes in the time of the adoption

funds to the beneficiary's account; the first day of violation of budgetary discipline is

the day of their receipt by the recipient; penalties for violation of budgetary discipline,

calculated from the day following the date on which the beneficiary on the basis of

payment of assessment of levy paid. ".



49. In section 44 para. 2 (a). e) and (f)), the words "budget of the European Union or

of the financial mechanism "shall be replaced by" National Fund ".



50. in § 44 para. 2, subparagraph (f)) the following points (g) and (h)))

are added:



"(g)) the State budget to pre-finance resources expenditure to

be covered from the budget of the European Union resources in addition to the funds from the

The National Fund,



h) funds provided from the State budget on pre-financing

the expenditure to be covered from the budget of the European Union resources in addition to the

funds from the National Fund, ".



Subparagraph g) and (h)) are known as letters i) and (j)).



51. In section 44 para. 3 (b). and the words ' and) e) "shall be replaced by" e) and

(g)). "



52. In section 44 para. 3 (b). (b)), the words "and (f))" shall be replaced by ", f) and

(h)) ".



53. In § 44 para. 3 (b). (c)), the words "(a). g) "shall be replaced by" subparagraph (a).

I) "and the words" and (e)) "shall be replaced by the words", e) and (g)). "



54. In § 44 para. 3 (b). (d)), the words "(a). (h)) "shall be replaced by" subparagraph (a).

j) "and the words" and (f)) "shall be replaced by", f) and (h)) ".



55. In section 44 para. 4 (b). and) the words "that are the law of the European

community, are intended for a specific expenditure "shall be deleted.



56. In § 44 para. 4 letter e) is added:



"e) referred to in paragraph 2 (a). e) funds in the amount of, in which the

to receive your receipt account funds of the State budget

The National Fund, or at a level already announced her chapter, "Manager.



57. In paragraph 44, the dot at the end of paragraph 4 is replaced by a comma and the following

Letter g) and (h)), which read as follows:



"g) referred to in paragraph 2 (a). g) funds in the amount in which the

to receive your receipt account funds of the State budget

budget of the European Union in addition to the funds from the National Fund, or in the

the amount of the chapter administrator, announced her



h) referred to in paragraph 2 (a). h) funds designated by the letter

(g)), which has provided. ".



58. In § 44 para. 5 (b). a), (b)), and (c)), the words "that are the law of the

Of the European Community or its decision intended to certain expenses

This organizational units of the State, "shall be deleted.



59. In article 44 paragraph 1. 5 (b). (c)), the words "by agreement with the European

communities or other legal instruments ' shall be deleted and the words "budget of the

The European Union ' shall be replaced by the words "National Fund".



60. In paragraph 44, the dot at the end of paragraph 5 is replaced by a comma and the following

the letter d), which read as follows:



"(d)) in accordance with paragraph 2 (a). (g)), and the amount of this section, if you want to receive

on your receipt account State budget funds from the budget

The European Union in addition to the funds from the National Fund. ".



61. In § 44 para. 6 and § 44a para. 6, the words "or f)" shall be replaced by

", f) or (h))".



62. In § 44a para. 1 (b). a) in point 1, the words "(a). g) "shall be replaced by

"(b). I) ".



63. In § 44a para. 1 (b). and (3) the word) "and g)" shall be replaced by ",

g) and (h)) ".



64. In § 44a para. 1 at the end of the text of the letter e), the words "or

(g)). "



65. In § 44a para. 3 (b). and the words "(a)). (h)) "shall be replaced by" subparagraph (a).

(j)), or if the violated budgetary discipline under section 44 para. 1 (b).

I) or (j)) ".



66. In § 44a para. 3 at the end of the text of subparagraph (d)), the words "or

If violated budgetary discipline under section 44 para. 1 (b). I) or

(j)) ".



67. In § 44a para. 3 at the end of the text of the letter e), the words "or

(h)) ".



68. In § 44a para. 4 (b)):



"(b)) in the case of unauthorised use of subsidy funds containing

resources from the European Union, unless the decision about her stated one

or more percentage range for the determination of the lower levy for breach of

budgetary discipline pursuant to § 14 para. 6, local financial authority

a set amount based on a percentage of the range referred to in

the decision, for each individual case; in determining the amount

levy will take into account the territorial financial authority of the gravity of the infringement

obligations, its impact on the achievement of the objectives of subsidies and cost-efficiency of the stored

penalties; in the event of unauthorized use of resources moved under section

24A or § 26 para. 2 territorial financial authority shall proceed mutatis mutandis ".



69. In § 44a para. 5 (b). (b)), the words "by reason of any unauthorized use of

subsidy provider yet unpaid "shall be replaced by" that

the provider has not yet unfulfilled, because she believes that she was violated

budgetary discipline ".



70. in § 44a is inserted after paragraph 6 a new paragraph 7, which reads as follows:



"(7) for violation of budgetary discipline cannot be higher than the total

the amount of subsidy paid. ".



Paragraphs 7 to 10 shall be renumbered as paragraphs 8 to 11.



71. In paragraph 11 of section 44a is inserted:



"(11) for a waiver or partial waiver of removal for violation of budgetary

discipline or periodic penalty payments may be the general financial Directorate to request physical

person, legal person or organizational unit of the State, which is a violation of

budgetary discipline has committed, through the territorial financial

the authority that this levy or periodic penalty payment imposed. A request for a waiver or

partial remission may be made within 1 year from the date of acquisition of legal

can payment assessment, which was draining or finance charge memo, whose remission

is sought, meted out. A period of 1 year is not running from the date of



and submission of the proposal on the recovery of) proceedings under the tax code to the day

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

rejection of the application for revision,



(b) the initiation of an examination procedure under) of the tax code to the date of the final

the completion of this procedure,



(c) the initiation of proceedings by a court) order administrative actions against

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

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



72. In article 45, paragraph 6 shall be deleted.



Paragraphs 7 to 12 are renumbered 6 to 11.



73. In paragraph 45, at the end of paragraph 6 the following sentence "Through

credit cards can be used from these accounts to make other expenditure of an

reimbursement is not possible in any other way. ".



74. In § 45 para. 11, the words "of the European communities. ^ 25a) "are replaced by

the words "European Union ^ 25a).".



Footnote No. 25a is inserted:



"25a) article 2 of Council decision 2007/436/EC, Euratom of 7 May. June

2007 on the system of own resources of the European communities. '.



75. In § 48 para. 2 (a). (b)) and in § 48 para. 3 (b). (b)), the words "and (b))"

replaced by the words ", b), (g) and (h)))".



76. In paragraph 49, at the end of paragraph 1, the following sentence "the Ministry issued

on behalf of the United States Bill of Exchange or cheques for settlement of the restitution

claims by beneficiaries, and granted compensation according to the law No.

87/1991 Coll. on out-of-court rehabilitation, as amended

rules, or pursuant to the Act No. 229/1991 Coll., on the adjustment of ownership

relationship to the land and other agricultural property as amended

^ law 35). ".



Footnote # 35:



"35) § 6 para. 4 of law No 178/2005 Coll., on the abolition of the National Fund

the assets of the United States and about the competence of the Ministry of finance in the

the privatisation of the assets of the United States (law on the abolition of the National Fund

assets). ".



77. In § 49 paragraph 10 is added:



"(10) of the income account of the State budget it is possible to return the taxes, levies,

fees, payment of such income, charges for violation of budgetary discipline and

fines, penalties and cash deposit, or parts thereof, if there are k

the return of the legal reason. In this way it is possible to return this revenue or their

part i, in the years following the financial year in which

to their admission into the State budget. Of income accounts of the State

the budget is also possible in the current financial year, return to the accounts

National Fund assets that were in the current financial year from

National Fund spent on projects part-financed by the budget of the

The European Union, which subsequently ruled that the provider will


financed from the State budget only. ".



78. In § 52 para. 3, the word "material" is deleted.



79. In article 65 paragraph 1. 4 (b). a) after the word "contribution", the words "and

subsidies from ".



80. in section 66 paragraph 1. 2 the term "use" is replaced by "used desktop

in the ".



81. In paragraph 69 of the first sentence, the words "catering provides"

shall be replaced by the word "Secures" and after the word "organization"

the words "catering, secures it."



82. in the § 70 para. 1, after the word "States" the words "with which

they farm ".



Article. (II)



Transitional provisions



1. If the payment Bill laying down drainage for violation of budgetary

discipline or penalty for delay with removal for violation of budgetary discipline,

became legally valid until the date of entry into force of this Act, the right to

to submit a request for a waiver or partial waiver of the levy or

finance charge the expiry of 1 year from the effective date of this Act. Period 1

the year is not running from the date of filing the application for a retrial by the date of the final

the end of the renewed proceedings or until the day of the final refusal of the renewal

proceedings, from the date of the initiation of an examination procedure in accordance with the tax code until the day

the final end of the proceedings and the date of the initiation of proceedings pursuant to

Code of civil procedure of administrative actions against a decision of the tax authorities to the day

the final end of the proceedings, or to the date of final completion of

the procedure for cassation complaints.



2. If at the date of entry into force of this Act, a merger, a division or

takeover of assets of the partner are not written into the commercial register, the

However, the already published draft terms of merger, Division or transfer of assets to the

partnership contributions under the law governing the conversion of companies and cooperatives, §

14A to 14 d of Act No. 218/2000 SB., in the version in force from the date of acquisition

the effectiveness of this law, shall not apply and shall be present

legislation.



PART TWO



Amendment to the law on budgetary rules local budgets



Article. (III)



Law No 250/2000 Coll., on the budgetary rules, in the local budgets

amended by Act No. 320/2001 Coll., Act No. 450/2001 Coll., Act No.

320/2002 Coll., Act No. 421/2004 Coll., Act No. 561/2004 Coll., Act No.

562/2004 Coll., Act No. 633/2004 Coll., Act No. 340/2005 Coll., Act No.

137/2006 Coll., Act No. 140/2006 Coll., Act No. 248/2006 Coll., Act No.

270/2007 Coll., Act No. 27/2008 Coll., Act No. 306/2008 Coll., Act No.

477/2008 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll. and act

No 421/2009 Coll., is amended as follows:



1. In section 4, paragraph 4. 5 (b). (b)), the word "income" is replaced by

"income".



2. In article 7 (2). 1 (b). (e)) and in § 31 para. 1 (b). (d)), and (f)), the word

"income" is replaced with "revenue".



3. in article 11, paragraph 3, including footnote # 10 reads as follows:



"(3) any local government unit shall publish its budget proposal for

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

territorial self ^ 10) on my official Board and way

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

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

expenditure of the budget in sorting by top units type sorting

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

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

the relevant territorial self apply either in writing within

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

meetings of the Council.



10) § 84 of Act No. 128/2000 Coll.



section 35 of Act No. 129/2000 Coll.



section 59 of the Act No. 133/2000 Coll. ".



4. section 11a is inserted:



"§ 11a



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



The Regional Council of the cohesion region publishes its budget after

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

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

allowing remote access. On the information Board may be

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

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

type classification of budget of the song. Manner allowing remote

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

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

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



5. § 17 paragraph 6, including footnote # 21:



"(6) any local government unit shall publish its draft final account

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

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

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

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

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

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

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

Manner allowing remote access exposes the full text of the proposal

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

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

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

publication, or orally in his discussion at the meeting

the Municipal Council.



21) section 10 of the Act No 420/2004 Coll., on the review of the management of territorial

Governments and voluntary unions. ".



6. section 17a including title:



"§ 17a



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



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

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

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

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

allowing remote access. On the information Board may be

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

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

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

review of operations. Manner allowing remote access to

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

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

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

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



7. in section 22 paragraph 2 reads as follows:



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

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

Regulation, directly applicable EU regulation, agreement or

the decision to grant these resources. For the unauthorized use of

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



and a violation of the obligations provided for) legal regulation, directly applicable

the EU regulation, the contract or the decision to grant such

a resource that is related to the purpose for which the funds were

granted,



(b) the obligations laid down) infringement of the law, directly applicable

the EU regulation, the contract or the decision to grant such

a resource that is related to the purpose for which the funds were

provided, which occurred before the crediting of funds to the

account of the payee and which at the date of crediting of the takes; day of crediting the cash

the funds to the payee's account is considered a violation of the budget day

discipline; penalties for violation of budgetary discipline is calculated from the date of

following the date to which the recipient was on the basis of the payment

the notice to pay the levy,



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

used. ".



8. in section 22 paragraph 5 is added:



"(5) when unlawful use of funds referred to in paragraph 2

the first sentence, or under paragraph 2 (a). (c)) or detention of cash

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

the amount of unlawfully used or withheld funds. An unauthorized

the use of the funds referred to in paragraph 2 (a). a) or b) corresponds to the

expulsion for breach of the budgetary discipline of the resources provided, unless

According to the contract or the decision granting these resources for

violations of the less serious the specific obligations of the lower outlet stores. For

determination of the lower levy shall be indicated in the contract or the decision of the provider

percentage range related to the provided funds. When

the determination of the amount of the levy, the competent authority referred to in paragraph 7 or 9 shall take into account

to the seriousness of the offence and its impact on the compliance with the purpose of the subsidies. When

breach of the obligation, the more percentages added together; expulsion for breach of

budgetary discipline can be saved only to the amount of funds


provided at the date of breach of budgetary discipline. When you suspect a

violation of budgetary discipline, the provider of funds

suspend their provision, and up to the amount of the intended removal.

If the competent authority referred to in paragraph 7 or 9 outlet stores for breach of

budgetary discipline, in a decision stating that the exhaust from the saved will be

paid only the amount equal to the difference between the stored dispersal and cash

resources not provided because of a suspected breach of the budgetary

discipline. If the competent authority referred to in paragraph 7 or 9 exhaust not saved

the provider of funds will provide the suspended cash

the funds to the recipient. ".



9. in paragraph 22 of the paragraph. 6 the second sentence, the words ", where the funds were channelled

or returnable financial assistance returned "shall be replaced by

"the crediting of funds to the account of the provider."



10. in section 22 para. 6 for the second sentence is added to the sentence "If the provider

decided in accordance with paragraph 5 of the seventh sentence, the penalty is calculated from the amount you

the recipient is obliged to take them. ".



11. in section 22, paragraph 12 shall be added at the end of the sentence



"The request for remission or partial remission may be made no later than 1

year from the date of legal force of payment assessment, which was draining

or finance charge, for which the waiver is requested, meted out. A period of 1 year is not running

from the date of



and submission of the proposal on the recovery of) proceedings under the tax code to the day

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

rejection of the application for revision,



(b) the initiation of an examination procedure under) of the tax code to the date of the final

the completion of this procedure,



(c) the initiation of proceedings by a court) order administrative actions against

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

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



12. In § 22a para. 1 (b). (f)), the number "15", the words "paragraph. 1. "



13. in § 25 para. 4, the words "shall be responsible for the management, cash management

services and accounting, head of the organizational unit "shall be replaced by

"the head of this branch is responsible for the management, leadership

cash services and completeness of the supporting documents for the accounting records of the founder ".



14. in section 28 is at the end of paragraph 9, the words "submitted to the 1

in the year since the imposition of levy ".



15. in section 28 paragraph 9 the following paragraph 10 is added:



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

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

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

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

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

provide legal or natural person. In this case, proceed

According to § 22. ".



Paragraphs 10 and 11 shall be renumbered as paragraphs 11 and 12.



16. in § 31 para. 1 (b). a), the words "depreciation from" shall be replaced by

"the funds in the amount of depreciation".



17. in § 31 para. 1 (b). (f)), after the word "sale" shall be replaced

"tangible".



18. in section 34 para. 1 the word "budget" is deleted.



19. in section 34 para. 2, the word "ensure" is replaced by "guarantee" and

at the end of the text of the paragraph with the words "of third parties, or otherwise is

provide ".



20. In article 39, paragraph 4 reads:



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

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

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

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

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

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

Manner allowing remote access exposes the full text of the proposal

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

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

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



21. in section 39 paragraph 6 is added:



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

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

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

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

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

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

in sorting by top units type classification budget

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

allowing remote access exposes the full text of the proposal

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

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

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

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



Article. (IV)



Transitional provisions



1. If the payment Bill laying down drainage for violation of budgetary

discipline or penalty for delay with removal for violation of budgetary discipline,

became legally valid until the date of entry into force of this Act, the right to

to submit a request for a waiver or partial waiver of the levy or

finance charge the expiry of 1 year from the effective date of this Act. Period 1

the year is not running from the date of filing the application for a retrial by the date of the final

the end of the renewed proceedings or until the day of the final refusal of the renewal

proceedings, from the date of the initiation of an examination procedure in accordance with the tax code until the day

the final end of the proceedings and the date of the initiation of proceedings pursuant to

Code of civil procedure of administrative actions against a decision of the tax authorities to the day

the final end of the proceedings, or to the date of final completion of

the procedure for cassation complaints.



2. If, before the date of entry into force of this law, the contribution

the organization violated budgetary discipline in the handling of cash

funds provided from the budget of the founder, founder

received from the State budget, the budget of the State Fund, the budget of the

The Regional Council of the cohesion region or from the National Fund for the purpose of

their provision of legal or natural person on the basis of their

the decision and the effective date of this Act was not saved, drainage

saved by law no 250/2000 Coll., in the version in force before the date of application

the effectiveness of this Act.



3. an application under section 28 para. 9 of law no 250/2000 Coll., as amended effective

from the date of entry into force of this Act, concerning the reduction or remission of levy

for breaches of the budgetary discipline imposed by the date of entry into force of this

the law may be made within 1 year from the date of entry into force of this

the law.



PART THREE



Amendment of the Act on the Supreme Audit Office



Article. In



Act No. 166/1993 Coll. on the Supreme Audit Office, as amended by Act No.

331/1993 Coll., Act No. 114/1994 Coll., Act No. 224/1994 Coll., Act No.

58/1995 Coll., Act No. 237/1995 Coll., Constitutional Court declared

under no 296/1995 Coll., Act No. 148/1998 Coll., Act No. 132/2000 Coll.

Act No. 220/2000 Coll., Act No. 442/2000 Coll., Act No. 239/2001 Coll.

Act No. 127/2002 Coll., Act No. 280/2002 Coll., Act No. 179/2005 Coll.

law no 413/2005 Coll., Act No. 23/2006 Coll., Act No. 342/2006 Coll.

Act No. 227/2009 Coll., is amended as follows:



1. In section 4, paragraph 4. 1 the words "and efficient" are replaced by the words ", economical

and effective ".



2. In paragraph 4a after paragraph 3, insert a new paragraph 4, including

footnotes # 1a and 1b is inserted:



"(4) the authority is granted for the performance of access under this Act,

the data from the information systems of the public administration ^ 1a) and to data from

the Treasury information system ^ 1b).



1A) Act No. 365/2000 Coll., on public administration and information systems of the

amendments to certain other laws, as amended.



1B) § 33 et seq.. Act No. 218/2000 Coll. on budgetary rules and the

changes to some related acts (budgetary rules), as amended by

amended. ".



The current paragraph 4 shall become paragraph 5.



3. In § 8 para. 2 (a). (b)) after the word "budget" the words ",

including its amendments, ".



4. In section 8 paragraph 1. 3 the words "organizational and" are deleted.



5. In § 13 para. 3 (b). (b)), after the words "the House", the words ",

his changes ".



6. In § 13 para. 3, the letter "f") the following new paragraph (g)), which read as follows:



"g) organisational rules and amendments,".



Letter g) is renumbered as paragraph (h)).



7. In § 13 para. 5, the words "the Organization and" are deleted.



PART FOUR



Change in the Act on the State Fund of culture of the Czech Republic



Article. (VI)



In section 6 (1). 3 of Act No. 241/1992 Coll. on the State Fund of the Czech culture

Republic, as amended by Act No. 480/2004 Coll., the first sentence shall be deleted.



PART FIVE



cancelled



Article. (VII)



cancelled



PART SIX



The EFFECTIVENESS of the



Article. (VIII)



This Act shall take effect on the date of its publication.




Němcová in r.



Klaus r.



Nečas in r.