493/2009 Sb.
DECREE
of 20 December. December 2012,
amending Decree No 327/2002 Coll. on budgetary, as amended by
amended
The Ministry of Finance shall determine according to § 2 (2). 4 of law No. 218/2000 Coll.
on budgetary regulations and amendments to some related laws
(budget rules), and in accordance with § 12 para. 1 of law no 250/2000 Coll., on the
local budgets, budgetary regulations, as amended by Act No. 477/2008
Coll.:
Article. (I)
Decree No 327/2002 Coll. on budgetary, as amended by Decree No.
568/2002 Coll., Act No. 484/2003 Coll., Act No. 440/2006 Coll.
Decree No. 233/2007 Coll., Decree No. 303/2007 Coll., Decree No.
175/2009 Coll., Decree No 357/2009 Coll., Decree No. 51/2006,
Decree No. 452/2007 Coll. and Decree No. 96/2009 Coll., is amended as follows:
1. In article 2 (2). 12, after the words "the State budget", the words "and
State funds ".
2. In paragraph 3, at the end of paragraph 7, the words "which shall not apply
for the revenue and expenditure of local budgets ".
3. in annex V, part B, item in 1211, the words "territorial financial
the authorities "are replaced by the words" financial authorities ".
4. in annex V, part B, item filling 1354 reads as follows:
"Revenue counties as transport authorities [§ 2 (2). 20 of the Act before
amendments to law No. 119/2009 Coll., and then section 34 para. 1 (b). (b))] of the
reimbursement of the costs of the European Union on the issue of licences for the operation of services
large vehicles on the territory of the Union under § 33a paragraph 1. 1 of law No 111/1994
Coll. on road traffic, as amended by Act No. 103/2004 Coll. (eurolicence)
paid by carriers (section 33b, paragraph 4, of Act No. 114/1994 Coll., as amended by
Act No. 103/2004 Sb.). After the cancellation of the tender and its replacement
the administrative fee payable with effect from 1 January. June 2012 by law No.
119/2012 Coll. (article. (I) section 49 and article. VIII) on this item include supplements
This payment (an administrative fee include click 1361). ".
5. in annex V, part B, item in 2324 the seventh sentence shall be deleted;
the words "that party to the administrative procedure applies flat-rate amount
the Authority considered that the administrative procedure has been invoked violation of their laws,
obligations, ", the words" paragraph. 5 "and the words" section 6 ".
6. in annex V, part B, item in the tenth sentence are deleted 5192
the words "paragraph. 1 and 4 "and the words" § 1 to 5 ".
7. in annex V, part B, item in 5215, 5615, 6315 and 6415,
the words "Czech collections".
8. in annex V, part B, item in 5362, the words "territorial
financial institution "are replaced by" taxing authority "and the words" territorial
the financial authority "the words" tax office ".
9. in annex V, part B, item and in 5615 6415 the words
"The Czech Consolidation Agency (Act No. 241/2001 Coll., as amended
regulations), its subsidiaries, ".
10. in annex V, part B, item at the end of the name of the following 8115
"in addition to the accounts of State financial assets, which make up a chapter of the OSFA" and on the
the end of filling of this item, the following sentence "on the item to be classified
the state changes bank accounts, the State budget and bank accounts
in relation to the national budget of the Ministry of finance, with leads
the exception of bank accounts, income and expenditure which make up a chapter
Operation of State financial assets (article 10, paragraph 5, of law No. 218/2000 Coll.
as amended by Act No. 320/2002 Coll.); those are classified on 8116 item. Are
This income and expenditure accounts, the State budget [§ 3 (b). h) point 1
budgetary rules], the accounts of State financial assets (paragraph 2 of the same
(a)) associated with the operation and umořováním of the public debt (Government accounts
financial assets with the exception of accounts of State financial assets, which
revenue and expenditure form the chapter of OSFA), accounts for debt management
(point 3 of the same letter, with the exception of accounts for the liquidity management of the State
Treasury and accounts, which are long-term loans from abroad), and
including the Ministry of finance, which accounts for this purpose shall be established
elsewhere than in the Czech National Bank and financial accounts, and the offices for the
tax revenue, the designated territorial entities, State funds,
The National Fund, the reserve funds of the State and Government departments
financial assets, and the accounts used to manage the funds of the
duties, to be transferred to the European Union (point 4 of the same
(a)). Territorial self-governing units and State funds on this item
classified status changes for all of its bank accounts for short-term
domestic funds and organizational units of the State state changes
their bank accounts reserves. ".
11. in annex V, part B, item following item 8115, 8116
to read as follows:
"change the status of 8116 bank accounts short-term resources by State
financial assets, which make up a chapter of the OSFA
Item uses only the Finance Ministry, and for status changes
Bank accounts, which results in relation to the State budget and
whose state changes are excluded from 8115 entries. They are state changes
Bank accounts of State financial assets, whose incomes and expenditures
make up a chapter of the operation of State financial assets (article 10, paragraph 5
the budgetary rules). The state changes bank accounts government financial
assets whose income and expenditure chapter of Government Financial Operations
assets (OSFA) do not form, but are connected with the management of the public debt, and
which are the accounts of State financial assets for servicing and amortization
the national debt, and the state changes of the bank accounts of all State budget
chapters in addition to the chapter are to be classified, click OSFA 8115. ".
12. in annex V, part B, item at the end of filling 8117 added
"On this item are referred to the adoption and release of funds
If you do not belong to the item 8459. ".
13. in annex V, part B, item at the end of filling 8118 added
"On this item are referred to the adoption and release of funds
If the item does not belong on 8418. ".
14. in annex V, part B, item at the end of filling 8127 added
"On this item are referred to the adoption and release of funds
If you do not belong to the item 8427. ".
15. in annex V, part B, item at the end of filling 8128 added
"On this item are referred to the adoption and release of funds
If the item does not belong to 8439. ".
16. in annex V, part B, item name: 8215
"Changing the status of bank accounts short-term funds from abroad
other than from foreign long-term loans "and at the end of filling this
items are added to the sentence "the Ministry of Finance on this item to be classified
changes the status of all bank accounts for short-term funds from
abroad, except those which are long-term loans from
abroad [Ministry of finance these loans transferred to your current account
(credit account), whose funds are short-term in nature]; those
refers to item 8216. ".
17. in annex V, part B, item following item 8216 8215,
to read as follows:
"change the status of 8216 bank accounts short-term funds from
long-term loans from abroad
The Ministry of finance uses the item for the current account status changes
(payment account), which receives and transfers of funds
from the European Investment Bank, which are long-term loans from
This Bank. If there is similar to a bank account and for other organizations
than in the Ministry of finance, its status changes to this
item. Territorial budgets this entry shall not be used. ".
18. in annex V, part B, item in the 8300 at the end of a sentence
third, the words "with the exception of those belonging to the items and 8301
8302 ".
19. in annex V, part B, item the following new items 8300 and 8301
8302 are added:
"8301 Transfers in relation to loans from the European Investment Bank
On this item include transfers from your checking account (payment account)
The Ministry of finance, to which the Ministry accepts and which converts
funds from the European Investment Bank, the account management
the State budget, as well as conversions of the opposite.
8302 Operations on bank accounts of State financial assets, which
form a chapter of the OSFA
This item, as well as items 8300 and 8301 uses only the Ministry of
finance for the operations of the bank accounts of government financial
assets, which make up a chapter of the revenue and expenditure Operations of Government
financial assets (article 10, paragraph 5, of budget rules), with the exception of
Active funding included in the grouping items 84. It uses the
also for the record these operations on the account management of the State budget. "
20. in annex V, part B, item is added to the new grouping 8302
84 entries, as follows:
"84 Active nuclear funding and pension account
841 Short-term financing from the active nuclear and pension account
8417 Short-term active nuclear funding and pension account-revenue
This includes the adoption and release of funds described in items if the Bank 8117
accounts that are attributed to or from which the items are drawn, are the nuclear account [section 26 (2) of law No. 18/1997
Coll. on peaceful uses of nuclear energy and ionizing radiation (the Atomic Act), and amending and supplementing certain
laws] or a special account reserve for pension reform (article 36, paragraph 3, of the budgetary rules).
8418 Short-term financing from the active nuclear and pension account-expenditure
This includes the adoption and release of funds described in items if the Bank 8118
accounts that are attributed to or from which the items are drawn, are the nuclear account (section 26 (2) of the Atomic
of the Act) or a special account reserve for pension reform (article 36, paragraph 3, of the budgetary rules).
Long-term financing of 842 active nuclear account and from the pension account
8427 Long-term financing of nuclear active account and from the pension account-revenue
This includes the adoption and release of funds described in items if the Bank 8127
accounts that are attributed to or from which the items are drawn, are the nuclear account (section 26 (2) of the Atomic
of the Act) or a special account reserve for pension reform (article 36, paragraph 3, of the budgetary rules).
8428 Long-term financing from the active nuclear account and from the pension account-expenditure
This includes the adoption and release of funds as described in the filling of 8128 if item Bank
accounts that are attributed to or from which the items are drawn, are the nuclear account (section 26 (2) of the Atomic
of the Act) or a special account reserve for pension reform (article 36, paragraph 3, of the budgetary rules). ".
21. in annex V, part B, item 8902 in cartridge, the words "8115 entries,
8125, 8215 or 8225 "are replaced by the words" items of 8115, 8116, 8125,
8215, 8216 or 8225 "and the words" 8115 entries, 8125, 8215 and 8225 "words
"8115, 8116 entries, 8125, 8215, 8216, 8225 and 8905".
22. in annex V, part C, section 2541 filling:
"Budgetary relations to the contributory organisation of the Czech Geological Survey
established by the Ministry of the environment. ".
23. in annex v, part C shall at the end of the name of the subsection 413 and 414 supplement
the words "and the benefits of foster care" and the following filling of this subsection,
added: "benefits under Act No. 117/1995 Coll., on State social
support, in the wording of later regulations, and Act No. 359/1999 Coll., on the
the socio-legal protection of children, as amended. ".
24. in annex v, part C shall be added to paragraph, 4136 filling:
"The benefits provided by 1 July 2007. January 2013 children entrusted to foster
care and foster parents under section 47e to 47za Act No. 359/1999 Coll., on the
the socio-legal protection of children, as amended by the Act of 5 March 2002. September 2012
amending Act No. 359/1999 Coll. on social and legal protection of children,
as amended, and other related laws. On this
section includes supplements benefits foster care under the law on State
social support, on which entitlement has accrued until 31 December 2006. December 2012. ".
25. in annex v, part C shall be added to the filling of subsection 435:
"Spending on facilities and activities in accordance with part III, sections 2 and 3 of the law No.
108/2006 Coll., on social services, as amended, and
revenue from them. ".
26. in annex v, part C is a number and the name of the following new subsection 435
section 4350, which reads as follows:
"4350 Homes for the elderly
The revenue and expenditure of homes for the elderly (section 49 of Act No. 108/2006 Sb.). ".
27. in annex V, part C, section: 4357
"4357 homes for people with disabilities and homes with special
mode
Revenue and expenditure homes for people with disabilities (section 48 of the Act
No. 108/2006 Coll., as amended by Act No 206/2009 Sb.) and homes with special
regime (article 50 of Act No. 108/2006 Sb.). ".
28. in annex v, part C in section 5271 is at the end of the first sentence
the words "or with the protection of critical infrastructure."
29. in annex v, part C shall at the end of the filling section 5272 supplement
the words "or with the protection of critical infrastructure."
30. in annex v, part (C) of subsection 611 name:
"Representative bodies and elections".
31. in annex v, part C shall be inserted after section 6118 6117 sections and
6119 are added:
"the choice of the President of the Republic 6118
Expenditure on the election of the President of the Republic (article 54, paragraph 2, and article 56 the Constitution) and any revenue relating thereto.
6119 the other representative bodies and options
Expenditure on activities of other representative bodies, than are the Parliament of the Czech Republic and the Municipal Council of municipalities and regions,
If would be incurred and the revenue from this activity. Expenditure on elections to representative bodies other than the Parliament
The United States, councils of territorial self-governing units and of the European Parliament, if put in place,
and any revenue relating thereto. ".
32. in annex V, part C, section 6142 filling:
"The operation of the financial administration of the United States, which are the General
financial Directorate, the Board of the financial directorates and tax offices
including Specialized tax office. ".
33. In annex v, part C in section 6141 "is deleted and
Department of computer science ".
Article. (II)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 1, 2013.
Minister:
Ing. Kalousek in r.
