440/2006 Sb.
The DECREE
from day 1. September 2006,
amending Decree No 328/2002 Coll., on the budget, as amended by
amended
The Ministry of Finance shall determine according to § 2 (2). 4 of law No. 218/2000 Coll.
the budgetary rules and amending certain related laws
(budget rules), and pursuant to section 12 paragraph. 1 of law no 250/2000 Coll., on the
the budgetary rules of the local budgets:
Article. (I)
Decree 323/2002 Coll., on the budget, as amended by Decree No.
568/2002 Coll. and Decree No. 484/2003 Coll., is hereby amended as follows:
1. In article 1 (1). 1, after the words "counties", the words "regional
rad cohesion regions (hereinafter referred to as "Regional Council") ".
2. In section 1, at the end of paragraph 2 the following sentence "Provides the sorting units
revenue and expenditure, which are required to indicate their budgeted and
actual income and expenditure of the business of the State and legal persons
referred to in paragraph 1 (hereinafter referred to as "the Organization"). ".
3. In article 2 (2). 3, the second sentence is replaced by the following four phrases: "For
the purpose of the determination of the type of expense expenditure into expenditure on purchases,
which are the expenses, which is the direct equivalent, and
transfers, which are spending against which the direct equivalent
not worth. Expenditure on purchases, expenditure on the acquisition of values and compensation.
Expenditure on acquisition of values are the expenses for the acquisition of goods, services, works,
performance or rights and compensation are incurred or the expenditure on the remuneration
wasted values or on the arrivals of compensation of the injury, which is related to the
the activities of the organization. Type of expenditure for the purposes of this Ordinance means
in the case of expenditure on purchases of the kind purchased goods, services, works, performances or
rights or kind of refunds and transfers the kind of support that transfer
represents, and the type of the recipient of the aid. ".
4. In section 2 (2). 4 the second sentence, after the words "counties", the words ",
regional councils of the regions cohesion ".
5. In annex V, part A, the line with the text "Chapter 347 the Commission for securities
the papers "is deleted.
6. in annex V, part B, item 1211 filling added: "this item is used
only the territorial financial authorities and customs offices that receive value added tax
the value that they are paying her the payer in accordance with Act No. 235/2004 Coll.,
about value added tax, as amended, and the counties and municipalities,
they receive a share of it, according to law No. 243/2000 Coll., on the budgetary
destination of the proceeds of certain taxes to the territorial entities and certain
public funds (the budget law specify the taxes), as amended
regulations. An organization that sells the customer thing, service, work,
the performance of, or the right and from the sales or income for them is required to pay tax on
added value, and therefore in the invoice or other similar document for the
customer lists separately the price without value added tax and price with the
taxes, includes the full price, including tax, on an item from the Group of 21, 23
or 31, which sold things, service, work, performance, or the law
matches. ".
7. in annex V, part B, item for item the following 1226, 1227 whose
name and content are added:
"1227 supplement to the admission price to the public production
cinematographic works
The surcharge, which receives State Fund of the Czech Republic for support and
development of Czech Cinematography, pursuant to section 8 of the Act on this Fund (Law No.
241/1992 Sb.). ".
8. in annex V, part B, item for item the following 1338 1339, whose
name:
an "1339 Other fees and charges in the field of the environment".
9. in annex V, part B, item for item, 1352 1353, 1354 are added and
1359, whose names and charges:
"revenue for the test from 1353 the proficiency of applicants for driving
permissions
The revenue of the municipalities with extended competence of applicants for a driving licence for the
the test of professional competence under section 39a of the Act No. 247/2000 Coll., on the
acquisition and improvement of professional competence for motor control
vehicles and on amendments to certain acts, as amended by law No 411/2005 Sb.
1354 revenue from licences for truck transport
Revenue counties from eurolicencí for truck transport.
1359 Other charges from the selected activities and services not elsewhere classified ".
10. in annex V, part B, item filling 1401: "Government revenue
the budget of duties of up to 30.04.2004, i.e.. the day preceding the
the date by which the Czech Republic became a Member State of the European Union. Duty
assessed from this day to collect on the account, which is the money Fund
subject to budgetary and which is transferred to the European Union and
the revenue of the State budget, only intended to cover the cost of its
selection. This percentage includes the item 1402. ".
11. in annex V, part B, item 1638 complements podseskupení
164 items, as follows:
"164 premiums on accident insurance
1641 premiums on accident insurance
The revenue premiums that employers pay to the State budget
According to law No. 266/2006 Coll., on accident insurance for employees.
1642 Increases to premiums
Increases to premiums on accident insurance under section 44 of the Act No.
266/2006 Coll., on accident insurance for employees.
1643 premium Accessory
Fines and regression of the refund under section 58 to 61 of law No 266/2006 Coll., on
accident insurance for employees. ".
12. in annex V, part B, item filling 1705: "receiving bank
directorial account State agricultural intervention fund (Saif) of the benefits
from sugar. SAIF selects sugar levies on their joint bank account
agricultural policy (this income this account includes click
1706) and 75% of the selected batch refers to the bank account of the European
(this expenditure of the common agricultural policy account on
item 5512) and 25% on your bank account this expenditure (overheads of your
the common agricultural policy account includes click 5349 and as
to receive your account it on directorial item 1705).
13. in annex V, part B, item is added to the 1706, whose name and content
added:
"1706 sugar levies
All the revenue of the bank account that the common agricultural policy of the State
agricultural intervention fund (Saif) from sugar levies in accordance with section 1, paragraph 1.
2 (a). (j)) and section 11 of Act No. 256/2000 SB., as amended by laws No. 128/2003
Coll., no 85/2004 Coll. and no 441/2005 Coll. Recovered sugar levies
divides the SAIF in a way that is listed in the contents of the item. ".
14. in annex V, part B, item 211 in podseskupení,
"counties", the words "regional councils".
15. In annex V, part B of the entry in the second sentence be deleted 2111.
16. in annex V, part B, item filling 2113 reads: "remuneration for the training and
educational services, according to the Education Act (Act No. 561/2004 Coll. in the wording of the
amended) and its implementing provisions, if their
the beneficiaries are organizations. ".
17. in annex V, part B, item filling 2119: "includes an amount in
the amount of the expenditure on the acquisition of fixed assets for own account transferred
in the State budget out of expense account on the receipt (recording
Unit 023). This item also includes revenue cash
means by which the Organization, someone is paying for it, in favour of
set up on your real estate easement with the nature of the services [§ 14
paragraph. 1 (a). c) of Act No. 235/2004 Coll., on value added tax].
This includes the contributions of the participants of the Conference organization, which is its
the organizing authority, pursuant to section 71, paragraph. 2 budgetary rules (Law No.
218/2000 Coll. as amended by later regulations). ".
18. in annex V, part B, item for item the following 2123 2124, whose
name and content are added:
"2124 Charges School of legal persons established by the State, County and
the villages of Charges of the school of legal persons, i.e.. persons under section 124 to 140
Education Act (Act No. 561/2004 Coll., as amended),
established by the Ministry of education, youth and sports, the County, municipalities
and voluntary volumes. ".
19. in annex V, part B, item at the end of the following sentence refills 2141
"They also include interest received from the notes".
20. In annex V, part B of the entry in the text under the filling in a sentence first 2221
the word "counties", the words "regional councils", in the second sentence, the
the words "the national property Fund" shall be deleted and, at the end of the same sentence, the
the words "and whether or not the bank account, which is the successor to the money
the Fund of national property Fund pursuant to § 4 of the law on the abolition of the Fund
national property (Law No. 178/2005 Coll.) ".
21. in annex V, part B, item at the end of filling 2222 added phrases
"This includes income from other public budgets, which are
compensation of expenditure incurred in the past years, and are therefore not
classified as negative expenditure (article 49, paragraph 7 of the budget rules),
but as a positive revenue (for the organizational components of the State are not accepted
on the expenditure of the State budget, but the income accounts). They also include
the amounts that the organization receives from the territorial financial authority as
the excess value added tax, the excess deduction or refund of the
the tax. Return taxes here are just in case that returns tax paid in
the last one year or earlier; in the same year, shall be classified in the
the negative value of the item. "5362
22. In annex V, part B of the entry in the second sentence be deleted 2223.
23. in annex V, part B, item for item, 2225 and 2226 added
2227, whose names and charges:
"revenue from 2226 financial settlement the past years between the villages
Includes mutual settlement relations to subsidies between municipalities. When
the settlement across the border of the district is at the same time uses the recording unit
024 and across the border region 028.
2227 revenue from the financial settlement the past years between the Regional Council
and the County, municipalities and voluntary volumes of municipalities
Revenue from the financial settlement between on the one hand the Regional Council and the
the second region, municipalities and voluntary volumes. If there would be a
the settlement across the border region, the recording unit 028. ".
24. In annex v, part B – entries in the fifth sentence, 2324 words
"received the refund recovered from the municipalities that have been preserved in the villages
class of the elementary school, which is the number of children below the standard
the school regulations, and "shall be deleted and the following sentence 6
the sentence "This includes revenue refunds of the costs of the administrative procedure, which
the participant pays a lump sum to the administrative management of the administrative authority for the
that the administrative procedure caused the breach of its legal obligations under section
paragraph 79. 5 administrative procedure (Act No. 500/2004 Coll., as amended
regulations) and section 6 of Decree No. 520/2005 Coll., on the extent of cash expenses and
loss of earnings, that the administrative authority shall be borne by other parties, and on the amount of
lump sum costs. ".
25. in annex V, part B, item content: "2343 to receive payments pursuant to section
32A of the Mining Act (Act No. 44/1988 Coll. as amended)
and section 4b of the law on geological works (Act No. 62/1988 Coll. in the wording of the
amended). ".
26. in annex V, part B, item for item the following 2413 2414, whose
name and content are added:
"2414 Installment of borrowed funds from State-owned enterprises
Installment funds, which were lent to the items and 6414 5614. ".
27. in annex V, part B, item content: "2433 Payments received from the
The Land Fund, and from the account, which is the successor to the Monetary Fund Fund
national asset according to § 4 of the law on the abolition of the national property Fund
(Law No 178/2005 Sb.). ".
28. in annex V, part B, item for item the following 2442 2443, whose
name:
"borrowed funds from the Payments 2443 regional councils".
29. in annex V, part B, in classes 4, 5 and 6 are in the names of classes,
Group items, podseskupení items, and the items, in which it occurs
the word "subsidy", this word is replaced with "transfers".
30. in annex V, part B, item filling 4114: "non-capital transfers
received from the Land Fund or from a bank account, that is
the successor to the Monetary Fund of national property Fund pursuant to § 4 of the law on
the abolition of the national property Fund (Law No. 178/2005 Sb.). ".
31. In annex v, part B – entries in the second sentence of the 4116 deleted
the words "agriculture, the environment, culture, local development".
32. in annex V, part B, item for item the following 4122 4123, whose
name and content are added:
"4123 Total received transfers from regional councils
Non-investment subsidies received from bodies established and functioning pursuant to section
15 to 17 of Act No. 248/2000 Coll., on the promotion of regional development, in the
the text of Act No. 137/2006 Coll. ".
33. in annex V, part B, item name and filling 4135:
"4135 transfers from reserve funds organizational components of the State
This item includes the revenue of the business of the State arising on its
the revenue account in the State budget out of its reserve fund, including income
Chapter administrator on a specific receipt account of the State budget (section 50
paragraph. 2 budgetary rules) from the reserve fund organizational folders
the State of belonging to this chapter. ".
34. in annex V, part B, item for item the following 4135 4136, whose
name and content are added:
"4136 transfers from other funds of the organizational components of the State
This item includes the revenue of the business of the State arising on its
the revenue budget account from other funds, that are included in the
the preceding items, including a chapter on revenue Manager
a special receipt account of the State budget (article 50, paragraph 2, of the budgetary
the rules resulting from it) the same funds. Currently they are
transfers from the Fund established in accordance with the provisions formerly in the rewards, if the
organizational folder State. ".
35. in annex V, part B, item filling 4214 reads: "Investment transfers
received from the Land Fund or from a bank account, that is
the successor to the Monetary Fund of national property Fund pursuant to § 4 of the law on
the abolition of the national property Fund (Law No. 178/2005 Sb.). ".
36. in annex V, part B, item for item the following 4222, which 4223
name and content are added:
"4223 Investment received transfers from regional councils
Investment subsidies received from bodies established and functioning pursuant to section
15 to 17 of Act No. 248/2000 Coll., on the promotion of regional development, in the
the text of Act No. 137/2006 Coll. ".
37. In annex v, part B to the beginning of the filling of the class 5 the following text:
"From the current expenditure purchases (items 50 and 51) to be classified on
items according to what the thing, service, work, power or right to them
acquires and transfers (items 52 to 57), depending on what
kind of support and, where appropriate, represent who the recipient is, regardless of
on the way to the emergence of a legal obligation to pay, in particular, regardless of,
with respect to the payment, which was not the subject of the dispute, or for payment, the obligation to
which was the subject of the dispute and shall be carried out on the basis of political corruption. of the Court of
decision or settlement (§ 67 and 99 of the judicial code), or if it is
normal payment or surcharge including supplement for previous years. As well
so for purchases no matter how supplier derived price
the Organization has as a subscriber to pay, for example. whether in the invoice
said or did not indicate what portion of the price of his expenses or the cost of
packaging or transport of the goods (this does not apply for expenses or the cost of
arising directly, for example, if the Organization transport organisation
the goods ordered by the transport company itself and apply it directly to her, and not
the supplier of the goods). This applies mutatis mutandis to capital expenditure (class 6).
As well as for ordinary and capital expenditure, shall, if
one cost of things, services, works, performances or rights representing
more species of economic value or provide to one charge
support representing several types of transfers and are therefore at the expense of more
the items include this expense, if they are not in the accounting documents of the amount
divided, the item that corresponds to the main part of the expenditure or
It can be assumed. For expenditure and revenue, the classification
expenditure on items for which is crucial to the classification of the legal act,
on the basis of which the expenditure spent or revenue collected (for example,
for the classification of expenditure on item 5164 is crucial, whether issued by the monetary
resources are payments under the lease contract), no matter how
classified legal action of its originators, but the way this legal act
actually is (for example, it does not matter that the contract, which will be
the Subscriber to use without time limit computer programs that
created by supplier-a natural person as a work under copyright law, it is
entitled as a lease contract programs, but on the fact that the content of the contract
is granting permission to use works without time limit, and therefore
odběratelovy vendor payments under this contract will not be placed on the
5164 item but 5041). ".
38. In annex v, part B, the following content items 50, which
added: "the grouping of items includes remuneration for work as dependent
activities in employment, the staff regulations or similar relationship, and the payments
to compensate for the injury resulting from the termination of this relationship (podseskupení
items 501 and 502), mandatory insurance premiums paid by the employer
(podseskupení items, 503), some cases of compensation to natural
persons held as self-employment (podseskupení items
504) and payments to compensate for the prejudice resulting from the fault of the workers in the organisation
as a result, that made it impossible for them to work (podseskupení 505 items). ".
39. In annex v, part B, the following items and refills podseskupení 501
502: "Just rewards for the work carried out, without
regardless of whether your organization is paid voluntarily or on the basis of
the Court's decision. It does not include the funds released for the work
refunded as a result of the infringement, which the Organization had to
workers paid as compensation for the injury suffered as a result of them
that made it impossible for them to work, for example by being wrongly released
(belongs on podseskupení items, 505). This includes, however, the payment for the work
the time spent for work other than the Organization (for example, performance
public functions or other acts in the general interest), if the Organization
required workers to pay for it. ".
40. in annex V, part B, item 5021 filling: "includes mainly
remuneration according to work agreements negotiated pursuant to the labour code
outside employment, the remuneration of the members of the committees, councils, and commissions of municipalities
and regions (with the exception of the representatives themselves, whose remuneration shall be classified
Click 5023), rewards (cash price) from the public and closer competition and
public commitments (under section 847 to 852 of the Civil Code) and the rewards
(activity) in accordance with special regulations outside of the labour code,
business law and other regulations establishing similar relationships, such as
rewards to residents of social care institutes for work in service
the Institute or rewards voluntary workers nursing services. ".
41. in annex V, part B, item filling 5024 added: "this item includes
severance pay in accordance with the labour code (sections 67 and 68 of Act No. 262/2006 Coll.
the labour code) and additional severance payments under section 13 of the Act on officials of territorial
self-governing units (Act No. 312/2002 Coll., as amended
regulations). ".
42. In annex v, part B – entries 5025, the words "according to law No.
218/2002 Coll., with effect from the date "shall be replaced by the words" in accordance with § 55
Service Act (Act No. 218/2002 Coll., as amended
regulations), which shall take effect on 1 January 2005. January 2007 ".
43. in annex V, part B, item name and filling 5027:
"5027 Particulars of persons performing military exercises and more
military service
Cash paid to the soldiers on the essentials of military exercises (including the
exceptional) and the soldiers executing special or additional military
service by the armed services act with the exception of the services of a soldier by profession. ".
44. in annex V, part B, item 5028 deleted.
45. in annex V, part B, item in the contents of the word 5029 "for apprentices"
replaced by the words "for the productive activities of pupils and students".
46. In annex v, part B, the following content items, 503 podseskupení
added: "Compulsory insurance by the employer as a
the taxpayer, i.e.,. for itself. It does not include insurance premiums, and income tax,
the taxpayers are the employees and the employer deducts them and
pay for them as a payer, you include the appropriate entry from the
podseskupení 501 or 502, IE. the item, which includes remuneration for
the work, which is subject to income tax or insurance premiums. Mandatory
insurance on the item, regardless of whether the
the normal payment or surcharge including supplement for previous years. "
47. in annex V, part B, item name and filling 5038:
"5038 compulsory accident insurance
The insurance, which according to the law No. 266/2006 Coll., on accident insurance
the employees, the employers, including the organisation of the competent district
the administration of social security together with the premiums for social security
and the contribution to the State employment policy. ".
48. in annex V, part B, item 5039 added podseskupení
504 and 505 items are added:
"504 rewards for the use of intellectual property
5041 Rewards for the use of intellectual property
The remuneration of the authors of literary, artistic and scientific works, including
computer programs for granting permissions to the Organization of work under the
the Copyright Act (Act No. 121/2000 Coll., as amended)
no time limit (rewards for granting permission to use the work on time
some include click 5164), other remuneration under this Act,
the rewards for the use of inventions, industrial designs, improvement proposals and
other objects of intellectual property and similar rewards, not to
the nature of the expenditure for acquisition of intangible fixed assets (these belong to
items from the items podseskupení 611).
505 Wage compensation
5051 Wage compensation
Workers compensation for the injuries they have sustained as a result of the fact that they
the Organization wrongly made it impossible to work, in particular the fact that it is unduly
release, and funds paid for the work not as a
the reward, but the refund, such as compensation for working assistance under section 60
up to 63 of the Act on ensuring defence of the Czech Republic (Act No. 222/1999
Coll. in the wording of later regulations). It does not include compensation for the other injury,
which workers pleaded guilty in connection with the work of, for example, compensation for
accidents at work (include item 5192). ".
49. in annex V, part B, item at the end of filling 5131 added
"This includes only the purchase of foodstuffs, which do not apply to entertainment (those
include the item 5175). ".
50. In annex v, part B – entries 5132 words "(in particular, by
Decree No 204/1994 Coll.) "are deleted.
51. In annex v, part B refill items 5133: "involves the purchase of medicines
for specialized medical and veterinary equipment including field
hospitals and infirmaries, posádkových special surgeries, etc. They also include
buying a cabin on the chests of their workplaces and equipment. ".
52. In annex v, part B, the following content items: 5134
"Spending on lingerie, clothing and shoes in all types of organizations.".
53. In annex v, part B, the following content items: 5136
"Expenditure on purchase of books, teaching aids, newspapers and magazines, including the
subscription.
In the event that the supplier supplies through the mail or other similar
services and your expenses or postage costs and, possibly, packing lists
in the invoice or other similar document, pursuant to which the customer has his
pay, the Subscriber in accordance with the General principles referred to in class
5, and shall classify the item, the full amount paid to the vendor 5136, IE.
including shipping and handling. "
54. in annex V, part B, item at the end of filling 5137 added
"On this item includes technical assessment of tangible fixed
assets (and even minor), which does not exceed 40 thousand CZK. ".
55. in annex V, part B, item in the contents, the words "those 5141 to be included on the
6143 entry "shall be replaced by the words" such interest shall be included on an item from the
items 61, which includes expenditure on the acquisition of the fixed
the property, on which the Organization has taken credit or loan, of which these
interest shall apply ".
56. in annex V, part B, item for item added and 5143 5144
5145, whose names and charges:
"5144 Charges debt service
5145 financial derivatives
The expenditure and revenue relating to financial derivatives. Income related to
financial derivatives on this item to be classified in negative value. ".
57. in annex V, part B, item at the end of the following sentence refills 5161
"This includes expenditure on courier and mail services.".
58. in annex V, part B, item at the end of the following sentence refills 5162
"This includes expenditure on the setting up of the hard numbers of the phone and a card to the
the launch of mobile phones (using a SIM card), if they are not part of the
the unit cost of a mobile phone. It does not include fees for radio and
tv, you include the entry ". 5169
59. in annex V, part B, item at the end of the following sentence refills 5164
"This includes rent for the rental of works under copyright law (Law No.
121/2000 Coll. as amended by later regulations), such as computer
[to section 12, paragraph 4, point (b) (c)), § 15, § 49 paragraph. 3, § 71 paragraph. 2 (a).
(e)), section 76, paragraph. 2 (a). (c)), section 80 (2). 2 (a). (c)), section 90, paragraph. 3 and § 96
paragraph. 1 (a). (b)) of the Copyright Act]. for granting permission to use
works for a certain period (rewards individuals for granting permission to
use of a work without time restrictions include click 5041). ".
60. in annex V, part B, item filling 5166: "expenditure on supply
acquisition of information (definition of information listed for 5169)
they do not have the nature of the assets (expenditure on the acquisition of information that the supplier
the nature of the property to include items from podseskupení 611 and click
5179), if these information are consultation, advice,
analyses, studies, legal services or other information that is used
Organization for decision-making and does not have a special obligation to take
is giving (the information for which it has such an obligation, it belongs to the
5169 item). For assets does not constitute permission to exercise of the right to enjoy
the work pursuant to section 12 of the Copyright Act (Act No. 121/2000 Coll., as amended by
amended); expenditure on obtaining such permission valid without
time limit (from the physical persons) belong to the item and applicable to 5041
for a specific item. 5164
61. In annex v, part B – entries in the sentence of a third 5169 deleted
the words "environment" and at the end of the filling, the following text: "on this
the item also includes expenditure on the revision of the chimneys, and electrical and other
equipment, payment for State technical inspection of the cars and also expenditure on
transportation non-travel. Good on her and spending
things nespojenou with significant consumption of material resources, which
the result is putting things into the original or normal form, for example,
washing Windows. This includes expenditure on the acquisition of information that the supplier
they do not have the nature of the asset and that do not belong to the item, for example, 5166
language translations (expenditure on the acquisition of information that the supplier
the nature of the property to include items from podseskupení 611 and click
5179). Information for the purposes of the budget tracks means the set of words,
images or other signals able to be seen and to provide some
benefit, regardless of what medium they are stored. For expenditure
the information is, however, not spending on things that, although information
bear, but in their price outweighs their material nature, such as
books, newspapers or magazines (spending on things that carry information and in
the price of the tangible essence of overweighs, such as magnetic tape,
compact disks, etc., for expenditure on information considered). On item
5169 also include adjustments to intangible assets, such as computer
the information, programs or files do not constitute a technical assessment
(for the technical evaluation of computer programs for the purposes of the budgetary
all songs considered their edit, which added a new
functions, and for the technical evaluation of all the information in their files
Edit, which added new information). On this item,
classified expenditure in accordance with the contracts between the Organization and the supplier, in accordance with
which organization pays a regular fixed amount for the supply of
performed only when needed and therefore rather for sure
deliveries will be made, if necessary, for example, that whenever
a damaged thing, the supplier will repair it. It is also on this item
good radio and television fees (paid to the operators
radio and television broadcasting pursuant to Act No. 348/2005 Coll. on
radio and television fees and amending certain acts, in
as amended). This item also includes the payment of
body in favour of the Organization set up on my property in kind
the burden of having the nature of services [section 14, paragraph 1, point (b) (c)) of Act No. 235/2004
Coll., on value added tax]. ".
62. in annex V, part B, item filling 5171: "expenditure on supply
provided by repair and maintenance. For the purposes of the budgetary correction song
means to edit things, which partially or completely lost the ability to perform
the function for which it was intended, to ensure the recovery of this ability
(such as the glazing of the Windows), and possibly using other than
original materials, parts, components or technologies, and if this does not
technical evaluation [section 26 (2) of the Decree) No 505/2002
Coll., implementing certain provisions of Act No. 563/1991 Coll., on the
accounting, as amended, for the accounting unit, which
they are territorial self-governing units, příspěvkovými organizations, State
funds and organizational components of the State]. For the purposes of maintenance budget
track: the modification of things associated with the greater consumption of material
the funds, which the result is putting things into the original or normal
form, if this edit, for example, patch painting window frames.
It does not include the purchase of project documentation for the repair (belongs on the entry
5169). Also does editing the intangible assets, such as
of computer programs or information files (if technical
evaluation of cost over 60 thousand CZK, include the appropriate
611 items from podseskupení, if the technical appreciation
purchase price up to Czk 60 thousand, include the item, and in the case of 5179
5172 and otherwise include programs click 5169). ".
63. in annex V, part B, item 5172 filling: "expenditure on purchase
software and other computer programs, if they are taken as
intangible fixed assets at cost up to 60 thousand CZK in the case
and technical evaluation of the computer programs in any acquisition
the price that does not exceed Czk 60 thousand. ".
64. in annex V, part B, in the last sentence of item 5173
replaced by the phrases "also include expenditure budgets of the territorial level on the
accommodation of foreign delegations, even though it is not on the reciprocal path. On
This item includes travel expenses paid pursuant to Act No. 262/2006 Coll.
the labour code (section 152 to 189), and before the law on travel compensation
(Act No 119/1992 Coll. as amended) and the implementing
legislation (Decree-Law No. 62/1994 Coll. as amended by later regulations,
However, only a refund pursuant to section 5 and 6). It does not include the reimbursement of travel
expenditure under other legislation, for example. in accordance with Decree No. 520/2005
Coll., you include the entry ". 5192
65. in annex V, part B, item filling 5175: "expenditure on acquisition of
goods and services that apply to the hospitality (expenditure on acquisition of goods and
services that do not apply to entertainment, belongs on the relevant item
podseskupení 513 and 516, in particular item 5131 and 5169). ".
66. in annex V, part B, item at the end of filling 5179 added phrases
"They also include rewards for archeological findings according to § 23 paragraph. 4 of the law on
State heritage preservation (Law No. 20/1987 Coll., as amended
regulations) and compensation trade authorities for the exercise of control over the safety of
and health at work (article 322, paragraph 4, of Act No. 262/2006 Coll.
the labour code). This item includes expenditure on the purchase and
the claims. This item also includes the refund of expired contracts.
As for the cases, when someone gets from the Organization on the basis of assets
the Treaty, which is declared invalid, it must return the assets and
the organization he returns to her the amount on the basis of invalid contract
paid, or the amount of the expenditure, plus institutional on
an evaluation of this property. It also covers expenditure on the acquisition of
assets fixed intangible assets outside of the above in a single
expenditure 60 thousand CZK (expenditure on its acquisition of the relevant items include
podseskupení 611) and the outside of the computer programs and technical evaluation
intangible assets any cost outside of computer programs,
that does not exceed Czk 60 thousand. ".
67. in annex V, part B, item in the contents, 5192 deleted the third and
at the end of the following sentence "on this item includes all compensation for
the injury, which caused or incurred by the Organization in connection with the performance of
for her work, in particular, compensation for work-related injuries and painful. Between the
compensation for injury include replacement property injury to persons concerned
extraordinary plant measures under section 76, paragraph. 8 of the law on
plant health care (Act No 326/2004 Coll. as amended
regulations) and section 29 of the Decree on the measures against the introduction into and the spread
harmful organisms of plants or plant products (Decree No.
330/2004 Coll. as amended). This includes compensation for injury
and the subsidy granted pursuant to Act No. 222/1999 Coll., on ensuring
defence of the Czech Republic, as amended, i.e.. replacement
removal expenses (article 32, paragraph 2, of the Act), the damage caused by
military exercise (§ 42 paragraph 1), expropriation (section 45 to 51)
providing substantive resources (section 58) and property injury on g/l
resources (para. 59); compensation for work include 5051 to an item. On this
the item also includes reimbursement of participants in administrative proceedings and other persons
According to § 79 paragraph. 1 and 4 of the code of administrative procedure (Act No. 500/2004 Coll., as amended by
amended) and § 1 to 5 of Decree No. 520/2005 Coll., on the extent to
cash expenses and lost wages, which shall be borne by the administrative authority. To be classified
It also increased thanks to the compensation of expenditure in accordance with section 4 of the regulation
Government No. 62/1994 Coll. on compensation of certain expenses
employees of budgetary and contributory organizations with regular
workplace abroad. This includes fees Protective Union
author. ".
68. in annex V, part B, item filling 5195 reads: "Charges under section 81
paragraph. 2 (a). (c)) and section 82 and 83 of the Act No. 435/2004 Coll. on employment.
Pursuant to section 81, paragraph. 3 these charges do not employers, who are
branches of the State or are established by the State. ".
69. in annex V, part B, item at the end of filling added 5197
"IE. a refund pursuant to section 3 of this regulation, the Minister (refunds pursuant to section 4
include the item 5192 and according to § 5 and 6 item 5173) ".
70. in annex V, part B, item 5198 repealed.
71. In annex v, part B – entries at the end of the dot-5199
be replaced by a comma and the words "for example, the expenditure of the Organization,
under the administration of the odúmrti pays for an apartment to fund repairs to the community
owners of units. ".
72. in annex V, part B, item 52 group name: "non-investment
transfers to private operators ".
73. in annex V, part B, item: 5211 filling "non-capital transfers
the banks Act (Act No. 21/1992 Coll. as amended by later regulations) undertakings
(Act No. 363/1999 Coll. in the wording of later regulations) and savings and
úvěrním cooperatives (Act No 87/1995 Coll., as amended)
In addition to those that belong to the item 5214. They also include non-capital
transfers to these bodies established by legal persons, i.e. the education.
persons under section 124 to 140 Education Act (Act No. 561/2004 Coll. in
as amended) ".
74. in annex V, part B, item at the end of the following sentence refills 5212
"They also include non-capital transfers these natural persons established
legal persons, i.e. the education. persons under section 124 to 140 school
the law (Act No. 561/2004 Coll. in the wording of later regulations). ".
75. in annex V, part B, item: 5213 filling "includes non-investment
transfers to entities set up pursuant to the commercial code (public
trading companies, komanditním companies, companies with
limited, public limited liability companies and cooperatives), and other regulations
as a legal person of a developing business or other independent
In addition to the activities of financial activity, with the exception of transfers
belonging to the item 5215. They also include non-capital transfers these
legal persons established by legal persons, i.e. the education. persons
under section 124 to 140 Education Act (Act No. 561/2004 Coll. in the wording of the
amended). ".
76. in annex V, part B, item for item 5213 5214 are added and
5215, whose names and charges:
"Total financial transfers and 5214 similar institutions in
State ownership
Non-capital transfers to public limited liability companies, which are banks or
perform a similar activity as banks which are mainly owned by the
the State and the institutions established by law, which carry out similar
activity as banks and managing state assets. These include in particular the
non-capital transfers to the Czech-Moravian guarantee and Development Bank,
Export guarantee and insurance company and the Czech Export Bank
(Act No. 58/1995 Coll., as amended). They also include
non-capital transfers to legal persons, i.e. the education. persons under section
124 to 140 Education Act (Act No. 561/2004 Coll.), if they were
These bodies were established.
5215 non-capital transfers to selected business entities in the
State ownership
Non-capital transfers to support and guarantee rolnickému and forestry
the Fund, the Czech Consolidation Agency (Act No. 239/2001 Coll., as amended by
amended), its subsidiaries, the Railway Administration
traffic routes, Czech collection, the wine Fund and joint-stock company
PPP Center. They also include non-capital school district legal transfers
persons, i.e.. persons under section 124 to 140 Education Act (Law No.
561/2004 Coll. in the wording of later regulations), if these
bodies established. ".
77. in annex V, part B, item at the end of filling 5221 added
"They also include non-capital transfers to legal persons, i.e. the education.
persons under section 124 to 140 Education Act (Act No. 561/2004 Coll. in
as amended), established by generally beneficial companies. ".
78. in annex V, part B, item at the end of the following sentence refills 5222
"They also include non-capital transfers to legal persons, i.e. the education.
persons under section 124 to 140 Education Act (Act No. 561/2004 Coll. in
as amended), set up by civil associations. ".
79. In annex v, part B, the following content items: 5223
"Non-capital transfers to the churches and religious communities
registered under the law on churches and religious societies
(Act No. 3/2002 Coll., as amended). They also include
non-capital transfers to legal persons, i.e. the education. persons under section
124 to 140 Education Act (Act No. 561/2004 Coll. as amended
the rules established by the churches), and religious societies ".
80. in annex V, part B, item 5240 podseskupení 525 is added and
5250 entry whose names and filling:
"525 non-capital transfers in connection with sickness insurance
Refund a refund of half the wages 5250 for temporary incapacity to work
Half of the refund period of wage for temporary incapacity of workers
pursuant to section 9 (2). 2 and 3 of Act No. 589/1992 Coll., on social
Security and contribution to the State employment policy, as amended by
Law No. 189/2006 Coll. the employer after the employees had disposed of
(employees with disabilities) to pay the wages for the period
temporary incapacity, shall be deducted under the said paragraph 2 (respectively.
paragraph 3) in the event that the employer is referred to in this paragraph,
half of the amount of the premiums charged to pay the Czech administration
the social security scheme (CSSA), and will pay only the difference to her. CSSA converts
This sum (half of the refund period must pay the temporary work
the inability of his expense account) on your account receipt, to
has made an expenditure, which in the case of unrequited payments (in the case that the
should this sum of neodečítala from insurance, the employer would pay the whole
insurance and this sum would then got from CSSA) was a shuttle service this sums
employers. The expenditure of the sums of the CSSA expenditure account shall be placed on
the item and receiving 5250 to the revenue account, click 1614. ".
81. in annex V, part B, item 53 group name: "non-investment
transfers to public entities and between the monetary funds of the same
the body ".
82. in annex V, part B, item filling 5313: "non-capital transfers
Land Fund and account which is the successor to the Monetary Fund Fund
national asset according to § 4 of the law on the abolition of the national property Fund
(Law No 178/2005 Sb.). ".
83. in annex V, part B, item for item the following 5324 5325, whose
name and content are added:
"non-capital transfers to the regional councils 5325
Non-capital transfers to entities established by and working under section 15 to 17
Act No. 248/2000 Coll., on the promotion of regional development, in the text of the Act
No. 138/2006 Sb. ".
84. in annex V, part B, item for item added to 5332 5333
5335, whose names and charges:
"non-capital transfers the schooling 5333 legal persons established by
the State, regions and municipalities
Non-capital transfers to legal persons, i.e. the education. persons under section
124 to 140 Education Act (Act No. 561/2004 Coll. as amended
the regulations set up by the Ministry of education), youth and sports,
the County, municipalities or voluntary volumes. Non-capital transfers
verified legal persons established by other legal persons or
natural persons include the relevant item podseskupení 521 and 522, on
that belongs to their founders.
5334 Operational transfer to public research institutions
The total transfer to public research institutions, i.e.. persons
established by the State, the County and the municipalities pursuant to Act No. 341/2005 Coll. on
public research institutions.
5335 Operational transfer to public medical institutions set up by the
the State, regions and municipalities
Non-investment public transfers to non-profit health care constitutional
the device, i.e.. legal persons under law No 245/2006 Coll., on
public non-profit medical institutions, established by the constitutional
the State, regions and municipalities. Non-capital transfers of these devices established by
other legal persons or natural persons include the appropriate
item podseskupení 521 and 522, which include their founders
(same case as an educational entity) ".
85. in annex V, part B, item at the end of the following fillings 5346
text: "This includes transfers of funds to the reserve financial base
Fund organizational components of the State from the expenditure of the State budget under section 47
Act No. 218/2000 Coll. on budgetary rules, as amended by Act No.
482/2004 Coll. (transfers of investment funds include the item 6361). ".
86. in annex V, part B, item name and content: 5362
"5362 Payment of taxes to the State budget
The payment of all taxes and charges, as listed in class 1, with the exception of the
charges for withdrawal of agricultural land, the charges for withdrawal of forest soil
paid in connection with the acquisition of tangible fixed assets
(include item 6121) and other taxes, which, in accordance with the accounting
provisions entering into the cost of tangible fixed assets
(include the appropriate podseskupení item 612). This includes the purchase of
Vignette in the Czech Republic. Value added tax belongs here just in
If the organization applies the territorial tax authority (applies to
the supplied case, service, work, performance or the law and the supplier separately
price without value added tax and tax, includes the full price,
including this tax on the item that you purchased things, service, work,
the performance of, or the right matches). This item also includes the value added tax
the values that the Organization paid a territorial tax authority and the
or part of it organization returns in the same year, whether as the overpayment
or excessive deduction. In this case, the organisation shall take the amount you
her territorial financial authority as follows returns as compensation for expenses and include
click it in the negative value of 5362 (if he gets it, however, until after the end of the
year, it shall adopt the revenue and be included on an item 2222). On this item
payments to the State budget include only payments to the regions, municipalities and the State
funds are on the item 5365. ".
87. in annex V, part B, item at the end of filling 5363 added
"These include, in particular, contributions, penalties and fines for violation of budgetary discipline
entering organizations pursuant to section 44a of the paragraph. 1, 3 and 7 of law No. 218/2000
Coll. on budgetary rules and amending certain related laws
(budget rules), as amended by Act No. 482/2004 Coll. and under section 22
paragraph. 2 and 3 of the law no 250/2000 Coll. on budgetary rules of territorial
budgets, as amended. ".
88. in annex V, part B, item for item the following 5364 5365, whose
name and content are added:
"5365 Payment of taxes to the regions, municipalities and State funds
Payment of taxes and fees, if the recipient region, municipality or
of State funds. "
89. In annex V, part B of the entry in the second sentence be deleted 5366.
90. in annex V, part B, item for item added and 5366 5367
5368, whose names and charges:
"the expenditure of financial settlement 5367 past years between municipalities
Includes mutual settlement relations to subsidies between municipalities. When
the settlement across the border of the district is at the same time uses the recording unit
026 and across the border region 035.
5368 Expenditure from the financial settlement the past years between the Regional Council
and the County, municipalities and voluntary volumes of municipalities
The expenditure of the financial settlement between on the one hand the Regional Council and the
the second region, municipalities and voluntary volumes. If there would be a
the settlement across the border region, the recording unit "035.
91. in annex V, part B, item 5410 in filling the last sentence reads: "Include
Here i výsluhové formalities pursuant to Act No. 221/1999 Coll., on soldiers from the
profession, as amended, i.e.. výsluhový post (section 132
up to 137), surrender (§ 138 and 139), severance grants (article 140), and úmrtné (section 141). ".
92. in annex V, part B, to the filling of the item at the end of the word 5422
the "etc." the words ", for example, compensation in accordance with the Government Regulation No.
165/1997 Coll. on the payment of lump-sum compensation to alleviate some of the
the wrongs caused by the Communist regime. ".
93. in annex V, part B, item for item 5423 added 5424, whose
name and content are added:
"the refund of wages at the time of 5424 disease
This item includes the organization funds, issued by the
to its employees as compensation of wages in the first two weeks of the illness referred to in
§ 192 to 194 of Act No. 262/2006 SB., labour code. This includes the same
performance according to other laws, for example, under section 73, paragraph. 4 of the law on
municipalities (Act No. 128/2000 Coll. as amended by later regulations) or by
section 48 paragraph. 3 of the Act on regions (Law No. 129/2000 Coll., as amended by
amended). ".
94. in annex V, part B, item filling 5429 added: "compensation for injury
the organization does not cause, in particular compensation according to law No. 203/2005 Coll. on
the compensation of the victims of the occupation of Czechoslovakia by the armies of some of the Union
of Soviet Socialist Republics, the German Democratic Republic,
The Polish people's Republic, the Hungarian people's Republic and the Bulgarian folk
Republic. ".
95. in annex V, part B, item name, 5491 "Scholarships"
added the word "students".
96. In annex v, part B – entries in the sentence the second 5493 words "
, cultural monuments, etc. "shall be replaced by the words" or cultural heritage,
persons who are involved in research and development, etc. ".
97. in annex V, part B, item in the contents before a dot on 5494 end
the words "or in the case of territorial self-governing units in different rewards
competitions, such as the best children's artwork, etc. Rewards (cash
prices) from public competitions and public commitments (under section 847 to 852
of the Civil Code), include the item 5021. ".
98. In annex V, part B of the entry in the words "(a) 5531. to) "
replaced by the words "(a). about) "and at the end of the following sentence" the fact that the
monetary donation is provided to foreign countries, the inclusion of the item in the
precedence over the fact that the body of a given species is provided, and
Therefore, if for example. the Foundation provided abroad, not on an item
5229, but 5531. Foreign countries means a foreign Embassy in the Czech
Republic, but not body established under foreign law operating in the Czech
Republic. ".
99. In annex v, part B, the following content items: 5611
"Recurring transfers to non-investment banks (Act No. 21/1992 Coll., as amended by
amended), insurance companies (Act No. 363/1999 Coll., as amended by
amended) and savings and úvěrním cooperatives (Act No.
87/1995 Coll. in the wording of later regulations) except those that belong to the
5614 item. They also include non-capital borrowed resources education
legal persons, i.e.. persons under section 124 to 140 Education Act
(Act No. 561/2004 Coll. in the wording of later regulations), if they were
These bodies established. ".
100. in annex V, part B, item for item 5613 added 5614 and
5615, whose names and charges:
"the total lent financial resources 5614 and similar institutions
owned by the State
The total lent resources public limited liability companies, which are
banks or carrying out similar activities as a Bank and which are
predominantly owned by the State and the institutions established by law, which
perform a similar activity as banks and managing state assets.
This includes in particular the total lent means the Czech-Moravian guarantee
and the Development Bank, the export guarantee and insurance company and the Czech
Export Bank (Act No. 58/1995 Coll., as amended).
This includes the total lent funds to legal persons, educational
i.e.. persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.
in the wording of later regulations), if these bodies were set up.
5615 non-investment funds lent to selected business entities
owned by the State
The total lent Support and guarantee resources and rolnickému
Forestry Fund, the Czech Consolidation Agency (Act No. 239/2001 Coll. in
as amended), its subsidiaries, management
the railway infrastructure, the Czech collection, the wine and stock fund
the company's PPP Center. This includes the total lent resources
legal persons, i.e. the education. persons under section 124 to 140 school
the law (Act No. 561/2004 Coll., as amended),
These bodies have been established. ".
101. in annex V, part B, item for item, 5642 added 5643
whose name and content are added:
"the total lent resources regional 5643 advice
The total repayable transfers to entities established by and functioning in accordance with section
15 to 17 of Act No. 248/2000 Coll., on the promotion of regional development, in the
the text of Act No. 137/2006 Coll. ".
102. In annex v, part B – group items 61 for the first sentence
the following sentence "includes both the amounts fixed suppliers
the property is a value added tax, i.e.. includes the whole price
paid to the supplier (the price including value added tax) and not
only the so-called. price without value added tax, even if the supplier in
the invoice or other document, on the basis of his organization for the delivery of
, lists (to refill items 5362). ".
103. in annex V, part B, item at the end of filling 5909 added phrases
"This includes the expenditure representing the theft and expenses to pay for the stolen
money or fake bank notes (for example, when cash registers
organizational folder State loses cash received as income or when
It is found that such cash is false, the corresponding
the amount of expense account on the receipt, expenditure shall be included on an item
5909 and income on items to which stolen or fake money
they belonged to; When the Organization of the Treasury loses cash intended to
expenditure to be classified as expenditure on 5909; as well, for
the amounts stolen from a bank account). On this item are classified and
the return of cash donations by natural and legal persons, for example, when
such a person donates a sum of money to the Organization purchase certain things
with that, let the rest of the amount, if any, is returned (if the recipient of such
donation reserve fund organizational folder state return is carried out directly from the
him). ".
104. in annex V, part B, item for item the following 6202 6209,
whose name and content are added:
"the purchase of other property rights 6209
In particular, payment to a person authorized by the laws of mitigation
property-related injustices from which the Organization buys the right to release stuff
According to these laws. ".
105. In annex v, part B, the following content items: 6311
"Investment banks transfers (Act No. 21/1992 Coll., as amended
regulations), insurance companies (Act No. 363/1999 Coll., as amended
regulations) and savings and úvěrním cooperatives (Act No 87/1995 Coll. in
as amended) except those that belong to the item 6314.
This includes investment transfers these bodies set up by the school district
legal persons, i.e.. persons under section 124 to 140 Education Act
(Act No. 561/2004 Coll. in the wording of later regulations). ".
106. In annex v, part B, the following content items 6312:
"The investment transfers to individuals developing the business or
other gainful activities, in addition to financial activities. These include the
and investment transfers these natural persons established by school district
legal persons, i.e.. persons under section 124 to 140 Education Act
(Act No. 561/2004 Coll. in the wording of later regulations). ".
107. In annex v, part B, the following content items: 6313
"The investment transfers to bodies set up by, according to the commercial code
(public companies, komanditním companies,
companies with limited liability, public limited liability companies and cooperatives) and
other provisions such as legal persons, developing the business or
another self-employed activities in addition to the financial activities with the exception of
transfers, which include click 6315. They also include investment
transfers to these legal persons set up by the education legal
persons, i.e.. persons under section 124 to 140 Education Act (Law No.
561/2004 Coll. in the wording of later regulations). ".
108. in annex V, part B, item for item, 6313 added 6314 and
6315, whose names and charges:
"the financial and Investment transfers 6314 similar institutions in
State ownership
Investment transfers to public limited liability companies, which are banks or
perform a similar activity as banks which are mainly owned by the
the State and the institutions established by law, which carry out similar
activity as banks and managing state assets. These include in particular the
Investment transfers to the Czech-Moravian guarantee and Development Bank, the export
guarantee and insurance company and the Czech Export Bank (Act No.
58/1995 Coll., as amended). They also include investment
transfers to legal persons, i.e. the education. persons under section 124 to 140
Education Act (Act No. 561/2004 Coll., as amended),
If these bodies were set up.
6315 Investment transfers to selected business entities in the
State ownership
Investment transfers to support and guarantee rolnickému and forestry
the Fund, the Czech Consolidation Agency (Act No. 239/2001 Coll., as amended by
amended), its subsidiaries, the Railway Administration
traffic routes, Czech collection, the wine Fund and joint-stock company
PPP Center. They also include investment education legal transfers
persons, i.e.. persons under section 124 to 140 Education Act (Law No.
561/2004 Coll. in the wording of later regulations), if these
bodies established. ".
109. In annex v, part B, the following content items: 6321
"The investment transfers to companies established under the law on General
beneficial societies (Act No. 248/1995 Coll., as amended
regulations). This includes educational investment transfers to legal persons,
i.e.. persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.
in the wording of later regulations), established by General order
companies. ".
110. In annex v, part B, the following content items: 6322
"Investment-based Association transfers under the Act No. 83/1990 Coll.
on the Association of citizens, as amended. They also include
Investment transfers these associations set up by educational legal
persons, i.e.. persons under section 124 to 140 Education Act (Law No.
561/2004 Coll. in the wording of later regulations). ".
111. In annex v, part B, the following content items: 6323
"The investment transfers to registered churches and religious societies
under the law on churches and religious societies (Act No. 3/2002
Coll. in the wording of later regulations). This includes investment transfers
verified legal persons established by them, i.e.. persons under section 124 to 140
Education Act (Act No. 561/2004 Coll. as amended
regulations). ".
112. In annex v, part B, the following content items: 6329
"The investment transfers which are not classifiable in any of the
the previous items, inter alia, foundations, and endowment funds established under
the law on foundations and Foundation funds Act (Act No. 227/1997 Coll., as amended by
amended). ".
113. in annex V, part B, item for item the following 6344, 6345
whose name and content are added:
"the investment transfers to regional councils 6345
Investment transfers to entities established by and working under section 15 to 17
Act No. 248/2000 Coll., on the promotion of regional development, in the text of the Act
No. 138/2006 Sb. ".
114. in annex V, part B, item for item, 6352 6353 are added to
whose names 6355 and refills:
"the investment transfers 6353 recognized legal entities set up by the State,
the County and the municipalities
Investment transfers to legal persons, i.e. the education. persons under section 124
up to 140 Education Act (Act No. 561/2004 Coll. as amended
the regulations set up by the Ministry of education), youth and sports,
the County, municipalities and voluntary volumes. Investment transfers school
legal persons established by other legal persons or natural
persons belonging to the respective item podseskupení 631 and 632, on which
include their founders.
6354 Investment transfers to public research institutions
Investment transfers to public research institutions, i.e.. the persons set up by the
State, region or municipality pursuant to Act No. 341/2005 Coll., on public
research institutions.
6355 Investment transfers to public medical institutions set up by the
the State, regions and municipalities
Investment transfers to a public non-profit constitutional health
the device, i.e.. legal persons under law No 245/2006 Coll., on
public non-profit medical institutions, established by the constitutional
the State, regions and municipalities. Investment transfers to these devices established by
other legal persons or natural persons include the appropriate
item podseskupení 631 and 632, which include their founders
(same case as an educational entity) ".
115. in annex V, part B, item filling 6361 added: "This includes only conversions
investment funds in the Reserve Fund of the organizational components of the State
from the expenditure of the State budget pursuant to section 47 of Act No. 218/2000 SB., about
the budgetary rules, in the wording of Act No. 482/2004 Coll. (transfers
financial base resources include click 5346). ".
116. In annex v, part B, the following content items 6411, which reads:
"Repayable investment transfers to banks (Act No. 21/1992 Coll., as amended by
amended), insurance companies (Act No. 363/1999 Coll., as amended by
amended) and savings and úvěrním cooperatives (Act No.
87/1995 Coll. in the wording of later regulations) except those that belong to the
6414. "item.
117. in annex V, part B, item for item added and 6413 6414
6415, whose names and charges:
"the investment of financial resources hired 6414 and similar institutions in the
State ownership
Repayable investment transfers to public limited liability companies, banks
or perform similar activities as a Bank and which are mainly
owned by the State and the institutions established by law, which shall carry out
a similar activity as banks and managing state assets. These include the
in particular, the non-capital transfers to the Czech-Moravian guarantee and Development Bank,
Export guarantee and insurance company and the Czech Export Bank
(Act No. 58/1995 Coll., as amended). They also include
repayable investment transfers to legal persons, i.e. the education. persons
under section 124 to 140 Education Act (Act No. 561/2004 Coll. in the wording of the
later legislation), if these bodies were set up.
6415 Investment funds lent to selected business entities in the
State ownership
Repayable investment transfers to support and guarantee rolnickému and
Forestry Fund, the Czech Consolidation Agency (Act No. 239/2001 Coll. in
as amended), its subsidiaries, management
the railway infrastructure, the Czech collection, the wine and stock fund
the company's PPP Center. This includes repayable investment transfers
legal persons, i.e. the education. persons under section 124 to 140 school
the law (Act No. 561/2004 Coll., as amended),
These bodies have been established. ".
118. in annex V, part B, item for item, 6442 added 6443
whose name and content are added:
"Investment funds lent 6443 regional councils
Investment transfers to entities established by the reversal and functioning in accordance with section
15 to 17 of Act No. 248/2000 Coll., on the promotion of regional development, in the
the text of Act No. 137/2006 Coll. ".
119. In annex v, part C 1 group name: "Agriculture, forestry
economy and fisheries ".
120. In annex v, part (C) the name of the section 10: "Agriculture, forestry
economy and fisheries ".
121. In annex v, part C shall be added to section 107 and section 1070, whose
the names and content of:
"107 Fisheries
1070 Fisheries
They also include expenses related to the myslivostí, if there were. "
122. In annex v, part C shall be in the name of section 1091 words "and
Forestry ".
123. In annex v, part C shall be added as section 1091 and 1092 sections
1098, whose names are added:
"1092 international cooperation in forestry
1098 other expenditure on Agriculture ".
124. In annex v, part C shall be in the name of the section 1099 words
"Agriculture and".
125. In annex v, part (C) of subsection 211:
"2111 Coal mining
In particular, spending on the damping of the coal mining industry.
2112 mining and quarrying except fuels
2113 processing of crude oil and natural gas
2114 nuclear power plant
2115 energy saving and renewable sources
This includes expenditure to support the use of other fuels than coal, lignite,
peat, oil and gas, in particular alcohol, biomass, wood and
wood waste.
2116 nuclear fuel and protection against ionizing radiation
2117 Electric energy
Distribution of electricity.
2118 Energy other than electric
Steam, hot water and hot air.
2119 other issues in the mining industry and power engineering ".
126. In annex v, part C shall be added in section 2124 section 2125,
whose name is:
"2125 Support entrepreneurship and innovation".
127. In annex v, part (C) of subsection 214:
"2141 internal trade
This includes the organisation of domestic markets, domestic and foreign
trade fairs, promotional events and exhibitions, business advice,
information systems and reporting of information, a separate device for the
business activities, if they are not business or activities,
that has its own section. Includes the operation and ensure the municipal
markets and street markets. This includes subsidies to consumer associations and similar
the civic association.
2142 accommodation and catering
2143 tourism
2144 other services ".
128. In annex v, part (C) of subsection 218:
2181 "research and development in fuel and energy sector
2182 research and development in the industry in addition to the fuel and energy sector
2183 research and development services
2184 research and development in trade and tourism
2185 research and development in the construction industry ".
129. in annex V, part C, sections 31 and 32 name: "education and
the education service ".
130. In annex v, part C filler section 3112 reads: "nursery school
specially set up for the children with disabilities and kindergarten
When health facilities. ".
131. In annex v, part C filler section 3114 reads: "elementary school
Special elementary school for pupils with a separately established by the health
disabilities and elementary school set up in health facilities. ".
132. In annex V, part C, sections 3115 and 3116 deleted.
133. In annex V, part C, under section 3114 added sections and 3117
3118, whose names and charges:
"the first stage of 3117 elementary schools
Expenditure on the first level of primary schools (first to fifth grade), if it is
separate. If you cannot separate them, belong on the article 3113.
3118 the second level of elementary schools
Expenditure on the second stage of primary schools (the sixth to the ninth class), if it can be
It is separate. If you cannot separate them, belong on the article 3113. ".
134. In annex v, part (C) of subsection 312 name: "secondary education and
education in conservatories ".
135. In annex v, part C filler section 3124: "middle school and
Conservatory separately established for students with disabilities ".
136. in annex V, part C, section 3125 name: "Centre
practical teaching and the school economy ".
137. in annex V, part C, section: 3126 name "Conservatory".
138. In annex V, part C, section 3127 shall be deleted.
139. In annex v, part C shall be added in section 3128 filling:
"Grammar school providing education in the field of sports training.".
140. In annex v, part (C) of subsection 313 filling added: "it does not belong here
the device, which is not part of the school established pursuant to section 3 (3). 1 of the law
No 109/2002 Coll. on the execution of institutional care or protective custody in
school facilities and preventive educational care in school
establishments and amending other laws. ".
141. in annex V, part C, section 3131 name: "Educational Institutes and
children's homes with the school ".
142. in annex V, part C, section 3132 name: "Diagnostic
the Constitution ".
143. In annex v, part (C) of section 3142 name: "other school
eating ' and the following is its content, added: "School catering for
the pupils of secondary schools and colleges for higher vocational students
schools and boarding in boarding schools and homes of youth. ".
144. in annex V, part C, section 3145 name: "boarding schools".
145. In annex v, part C filler section 3146: "Educational and other
equipment for the educational-psychological counselling and educational facilities
for preventive and educational care. These include educational and psychological
counseling, special education centres and centres of educational care. ".
146. in annex V, part C, section 3147 name: "Youth Homes".
147. In annex v, part C filler section 3149 added: "it also includes
school facilities for institutional or protective education, if it is
cannot be classified in subsection 313. ".
148. In annex v, part C in section 3211 is deleted
"study".
149. In annex v, part C shall be added in section 3212 sections and 3213
3214, whose names and charges:
"3213 Bachelor's study
Expenditure on Bachelor's study, if it can be separated. If you cannot separate them,
It belongs to the section 3211.
3214 master's and doctoral studies
Expenditure on master's and doctoral studies, if it can be separated. If you cannot
separate them, include the section 3211. ".
150. In annex v, part C shall be added in section 3292 3291 sections and
3293:
"3292 Education of national minorities and multicultural education
3293 Educational action for the integration of Roma ".
151. In annex v, part C filler section 3511 reads: "Working practices
practitioners. ".
152. In annex v, part C shall be added as section 3514 sections 3515 and
3516, whose names and charges:
"the specialized health care 3515
The activities of the offices of doctors-specialists in addition to the dentists.
3516 in Maternity Care
The expenditure of the medical facilities to care for outpatient care in maternity,
If you can ungroup. ".
153. In annex v, part C filler section 3549 added: "in particular, the prevention of
crime and other health programs. "
154. in annex V, part C, in the second sentence of section 3612 repealed.
155. In annex v, part C shall be added after paragraph 3613, 3614 section
whose name and content are added:
"Residential Services for custom 3614 employee
The expenses of the Organization, which are managed by the housing service for custom
employees and other users, with the exception of service apartments (soldiers,
Police officers or technicians resident directly in organizations). ".
156. In annex v, part C filler section 3749 reads: "Guard protection
nature. Expenditure on undoing the effects of gales, warps and hail,
that does not constitute a repair and not in the framework of a State of crisis,
for example, expenditure on the disposal of mud. "
157. In annex v, part C shall be deleted and paragraphs 4135 4137.
158. In annex v, part C shall be added in section section 4141, 4142
whose name and content are added:
"4142 post on school supplies
Post that receive children who have logged on to write to the compulsory school
attendance under section 33 to 35 of the Act No. 117/1995 Coll., on State social
support, as amended by Act No. 113/2006 Sb. ".
159. In annex v, part C shall be added in section 4150 subsection 416,
added:
"416 accident insurance Benefits
Benefits shall be paid by the Czech social security administration under section 17 to
28 of Act No. 266/2006 Coll., on accident insurance for employees.
4161 Úrazový supplement
4162 Accident Compensation
4163 Painful
4164 contribution for making social application
4165 Replacement costs associated with treatment
4166 Replacement costs associated with a funeral
4167 Single contribution to the surviving
4168 Accident survivor annuity
4169 Other accident insurance benefits ".
160. In annex v, part (C) of subsection 417:
"417 Benefits assistance in material need
4171 Post on living
Contribution to the livelihood, which provide municipalities persons in material need, according to
sections 21 to 32 of the Act No 111/2006 Coll. on assistance in material need.
4172 Supplement on housing
The post, which are the village people residing in their own or
rental apartment with income of less than the amount of living under section 33 to 35
Act No. 111/2006 Coll. on assistance in material need.
4173 Emergency immediate help
The post, which are the village people in material need under section 36 and 37
Act No. 111/2006 Coll. on assistance in material need, in addition to the persons affected
social exclusion [the allowance provided under section 36 (1) (a).)
and (b)) and section 37 (b). and (d))) up to this Act, the persons referred to in section 2 (2). 3
up to 5].
4177 Emergency immediate assistance to persons at risk of social exclusion
The post, which are the village people in material need under section 36 and 37
Act No. 111/2006 Coll. on assistance in material need, which are vulnerable to
social exclusion [the allowance provided for under article 36, paragraph 1, point (b) (c))
and section 37 (b). (e)) of this Act, the persons referred to in section 2 (2). 6].
4179 Other social assistance benefits
Social assistance benefits, which do not belong in the other sections of Subpart 417,
If such benefits will arise. Supplements of the cancelled doses of social assistance
(care), in particular, from 1 May 2004. January 2007 (the date, which shall be effective
Law No 111/2006 Sb.) benefits of social care for the elderly, the benefits
social care for the family and children and social care benefits for socially
excluded classified until 31 December 2006. December 2006 (the day on which shall cease
the effectiveness of Act No. 482/1991 Coll. and selected the provisions of Decree No.
182/1991 Coll.) to the repealed sections 4174, 4175 and 4176. ".
161. In annex v, part C shall be added to the filling section 4181, which reads:
"The levy under section 80 to 85 of Act No. 100/1988 Coll., on social
security, in the version effective until 31 December 2006. in December 2006, which is
effect from 1 January. January 2007, replaced by a contribution on the care referred to in section 7 of the
up to 31 of Act No. 108/2006 Coll., on social services (4195)
which in some cases is paid until 31 December 2006. December 2008 by
article. (II) point 5 of law No 109/2006 Sb. ".
162. In annex V, part C, section 4187 repealed.
163. In annex v, part C shall be added at the end of subsection 418 section
4189, whose name and content are added:
"4189 other benefits for disabled citizens
Social assistance benefits, which do not belong in the other sections of Subpart 418,
If such benefits will arise. Supplements of the cancelled doses of disabled
the affected citizens, particularly from the day 1. January 2007 (the day on which it shall take
the effectiveness of Act No. 108/2006 Sb.) post leaving the constitutional
spooled device until 31 December 2006. December 2006 on the voided section
4187. ".
164. In annex v, part C shall be added to the filling section 4194, which reads:
"The levy referred to in section 70 of Act No. 100/1988 Coll. on social security, in the
text effective until 31 December 2006. in December 2006, that is, with effect from 1 January.
January 2007, replaced by a contribution to care under section 7 to 31 of law No.
108/2006 Coll., on social services (4195), and in
in some cases, be paid in accordance with the article. (Ii) points 1 and 3 of the law No.
109/2006 Coll., and after that date. ".
165. In annex v, part C shall be added in section section 4195 4194,
whose name and content are added:
"4195 care allowance
Contribution to the care that the municipality provide persons dependent on the assistance of other
natural persons in order to ensure the necessary assistance under section 7 to 31
Act No. 108/2006 Coll., on social services. ".
166. The names of the subsection and section 421 4210: "Aid in the
unemployment ".
167. in annex V, part C, section name 4223: "socially efficient
jobs ".
168. In annex V, part C, section 4224 repealed.
169. in annex V, part C, section 4225 name: "support
employment of disabled citizens. "
170. In annex v, part C shall be added after article 4226, 4227 section
the name: "the Targeted programs to address 4227 employment."
171. in annex V, part C, title of section 43 reads: "social services and
joint activities in social security and employment policy ".
172. In annex v, part (C) of subsection 431:
"Social guidance 431
4311 social counselling
4319 other expenditure related to social counselling ".
173. In annex v, part C shall be added to the filling of subsection 432:
"Spending on social care and assistance to children and youth, in addition to expenditure on services
social care belonging to subsection 435. ".
174. In annex V, part C, section 4323 repealed.
175. In annex v, part C shall be added under section 4322 section 4324,
whose name and content are added:
"4324 facilities for children requiring immediate help
This includes expenditure on the State contribution for the founder device for children
requiring immediate assistance under section 42 g up to 42 the law on social and legal
protection of children (Act No. 359/1999 Coll. in the wording of later regulations). ".
176. In annex v, part C shall be added to subsection 433 filling:
"Spending on social care and assistance to families and marriage in addition to expenditure on
services to social care belonging to subsection 435. ".
177. in annex V, part C, section: 4332
"equipment for the performance of 4332 foster care
Establishment of municipalities and regions for performance of foster care pursuant to § 39, paragraph. 1
(a). (e)) and section 44 to 47 of the law on social and legal protection of children (Law No.
359/1999 Coll. in the wording of later regulations). ".
178. In annex v, part C shall be filling section 4339 repealed.
179. In annex v, part (C) of subsection 434 name:
"434 social rehabilitation and other social care and assistance".
180. In annex v, part (C) of the names and filling of sections and 4345:4344
"social rehabilitation 4344
Includes activities in the framework of the social rehabilitation provided in the form of
off-road or outpatient services residential services in the framework of the
social rehabilitation centres.
the center of social rehabilitation services 4345. "
181. In annex V, part C, sections 4346, 4347 and 4348 deleted.
182. In annex v, part C shall be added after paragraph 4349 subsection 435,
added:
"the Social Welfare Services 435
4351 personal assistance, service and support of a separate
housing
4352 emergency care
4353 Guide and předčitatelské services
4354 sheltered housing
4355 Weekly institution
4356 Daily and the daily services of the Centre
4357 Homes
Includes homes for the disabled, homes for the elderly
and homes with special regime.
4358 Social services provided in the health facilities of the constitutional
care
4359 the other services and activities in the field of social care
It includes for example. relief services. ".
183. in annex V, part C, in the name section, the word 4361 "and" be replaced by
the comma at the end of the title, the words "and family".
184. In annex v, part C shall be added under section 4369 subsection 437,
added:
"social prevention Services 437
4371 Early care and social activate services for families with children
4372 Crisis assistance
4373 Houses on half way
4374 Asylum houses, day centre and dormitories threshold
4375 low-threshold agencies for children and youth
4376 aftercare Services, therapeutic community and contact centers
4377 socio-therapeutic workshops
4378 Outreach programs
4379 Other services and activities in the area of social prevention
Includes in particular the social activate services for seniors and persons with
disability, crisis assistance, telephone interpretation services
and other activities in the area of social prevention. ".
185. In annex v, part C filler section 5111 reads: "Expenditure related
security, defense against external threats. Includes expenditure
on the activities of military units, military equipment and military
emergency services set up under the law on the armed forces of the Czech
Republic and on expenditure on their security, if it can be separated.
It does not include spending on military school, State Sports representation,
environmental protection, social security benefits, research and
development, international cooperation in the Czech Republic and abroad and foreign
military aid. ".
186. In annex v, part C filler section 5112: "includes expenditure on
the activities of the Office of the President of the Republic and the Military Castle guard by
the law on the armed forces of the Czech Republic (Act No. 219/1999 Coll. in
as amended) and the costs for their security, if
You can ungroup. ".
187. In annex v, part C shall be added in section 5112 5113 section,
whose name and content are added:
"security forces 5113
Expenditure on the activity of the military police and military intelligence. ".
188. In annex V, part C of the refill section: 5119 "includes expenditure on
the device ensuring the Department of Defense armed forces,
which do not exercise State administration under special laws, for example.
Military vlečkový Office. ".
189. In annex v, part C filler section 5162 added: "the activities of the military
administrative offices under the Defence Act (Act No. 585/2004 Coll. in the wording of the
amended), újezdních offices of military újezdů Act
ensuring the defence of the Czech Republic (Act No. 222/1999 Coll., as amended by
amended) and of the other institutions the Ministry of Defense, the
which is the performance of State administration governed by a special law. ".
190. In annex v, part C shall be added to the filling section 5169:
"Includes expenditure on the activity of the institutions set up by the Ministry of defence for
the performance of State administration in accordance with special laws and other administrative expenses,
for example. activities of the Office for standardisation, cataloguing and state verification
quality. ".
191. In annex v, part C in section 5191 words
"our troops abroad."
192. In annex v, part C shall be added after paragraph 5191 section 5192,
whose name and content are added:
"Foreign military assistance 5192
Expenditure on the deployment of units of the army of the Czech Republic or the military
Police in peace support operations and missions of the North Atlantic Treaty Organization,
The United Nations and the European Union, including the activities of the military
observers. ".
193. In annex v, part C shall be added in section section 5316, 5317
whose name is:
"5317 border crossings".
194. In annex v, part C filler section 6141: "the Expenditure of the Ministry of
the Treasury and the Department of computer science. ".
195. In annex V, part C, under section 6143 added sections to 6145
6148, whose names and charges:
"6145 Government Office
The authority established by section 1 of Act No. 219/2002 Coll. and under section 2 (2). 1 point
10, and section 28, paragraph. 2 and 3 of Act No. 2/1969 Coll., on establishment of ministries and
other central bodies of State administration of the Czech Republic, as amended by
amended, with the exception of the General Directorate of the civil service.
6146 Czech Statistical Office
The expenditure of the Czech Statistical Office.
6147 General personnel management
The General Directorate of the civil service established under section 11 of the staff regulations
Act (Act No. 218/2002 Coll. as amended) and under section
28 paragraph. 2 the second sentence of the Act No. 2/1969 Coll., as amended
regulations.
6148 planning and statistics
Expenditure on planning and statistics, if you can ungroup. ".
196. In annex v, part C in section 6171 the words ' local
the authorities "shall be replaced by the word" municipalities ".
197. In annex v, part C filler section 6172: ' Own administrative
the activity of regions [Act No. 129/2000 Coll., on the regions (regional establishment), in
as amended]. Includes the expenditure of the regional councils and
other counties, if you cannot separate them. ".
198. In annex v, part C shall be added in section 6173 section 6174,
whose name and content are added:
"the activities of the regional councils 6174
Own administrative activity of the regional councils (part four of Act No.
248/2000 Coll., on the promotion of regional development, as amended by Act No.
138/2006 Sb.). ".
199. in annex V, part C, section name 6221 added: "Humanitarian
foreign assistance and direct "in the contents of this section, the words
"famine, etc.", the words "countries.".
200. In annex v, part C shall at the end of the filling section 6223 added
This sentence: "also include the expenses of the counties, townships, municipalities and voluntary nature
regional councils related to cooperation with the institutions of the European Union. ".
201. In annex v, part C shall be added after paragraph 6223 6224 with the SEC.
the name "Humanitarian foreign assistance provided through
international organisations ".
202. In annex v, part C filler section 6229 reads: "help, for which
cannot be unambiguously use neither of the criteria in paragraphs 6221, 6222
and 6224. ".
203. In annex v, part C in section 6310, the words "on an item
6143 "shall be replaced by" on the item from the items 61 ".
204. In annex V, part D, in the names of recording units, in which the
found the word "subsidy", this word is replaced with "transfers".
Article II
The transitional provisions of the
When sorting the income received and expenditure incurred by the end of the year
2006 budget structure is used as provided for by Decree No 323/2002 Sb.
in the texts of the effective to date of the entry into force of this order.
Article. (III)
The effectiveness of the
This Decree shall take effect on the date of publication.
Minister:
MSC. in r. Sobotka.
