362/2014 Sb.
DECREE
of 23 December 2003. December 2014,
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., Decree No. 96/2012 Coll., Act No. 493/2012
Coll. and Decree No. 464/2013 Coll., is amended as follows:
1. In article 2 (2). 3 the second sentence, after the words "capital gains"
the words "and revenue from transfers from their own funds."
2. in annex V, part B, item 1226 at the end of the filling be supplemented
"It's a fee for controlled substances (substances that Deplete the ozone
Layer) under section 6 of Act No. 73/2009 Coll., on substances that Deplete the
the ozone layer, and on fluorinated greenhouse gases. ".
3. in annex V, part B, item 2124 2125 the following item,
to read as follows:
"2125 transfers from funds of State-owned enterprises to the State budget
This item includes revenue ministries, which are the founders
State-owned enterprises or the founders of the national companies, since those undertakings,
which are the conversions from their founder's funds to the State budget [§
15 (b). I) and k) and § 19 para. 1 (b). (c)) and paragraph 2. 4 of law No. 77/1997
Coll., on State enterprise, as amended by Act No. 213/2013 Coll., and article. (II)
Law No. 213/Sb]. This includes their revenue and income by State
financial assets from the liquidation value of cancelled businesses [section 15 (b).
(j)) of the law on State Enterprise]. ".
4. in annex V, part B, as the first item podseskupení 214 items
the following item 2140:
"2140 non-interest income from financial instruments in addition to their own bonds
Income pursuant to the agreements, options, futures, swaps, and other forwardech
financial derivatives, if not related to own bonds, with
excluding the revenue to the nature of the interest (those belonging to the item 2148), and
principals (these belong to class 8 entries). Financial derivatives (§ 627 para.
2 Act No. 240/2013 Coll. on investment companies and investment
funds) means investment vehicles pursuant to § 3 (2). 1 (b). (d)) to
f) of Act No. 256/2004 Coll., on the capital market, as amended by
Act No. 230/2008 Coll. ".
5. in annex V, part B, item in 2141, last in a sentence
the words in brackets.
6. in annex V, part B, at the end of the item name, the words "to 2147
private bonds and in the contents of this item in the first sentence, the words "with the
exception of those "are replaced by the words" if it applies to your own
bonds, with the exception of income "shall be deleted, the words" and "and the words" 2148 and
Act No. 188/2011 Sb. ".
7. in annex V, part B, item 2148 in the words "no laws.
230/2008 Coll. and no 188/2006 "is replaced by" Act No. 230/2008
SB. "and the second sentence shall be deleted.
8. in annex V, part B, in the text under the filling item 2221, the words
"Land Fund".
9. in annex V, part B, item 2321 filling:
' (1) In this item, funds received are classified in
private law relations as gifts (§ 2101 to 2125 of the civil
Code) from domestic and foreign natural and legal persons with
excluding donations from foreign non-commercial legal entities
those include click 4152. Funds received in public
relationships include the item class 4.
(2) on this item belongs only to received cash donations, for which the donor's
nevymínil their use for investment purposes. Cash gifts, which
the use of the donor's investment purposes stipulated, shall be allocated to the item
3121.
(3) the item 2321 includes contributions received under section 23a of the law on
vehicle liability insurance (Act No. 168/1999 Coll., on
amended by Act No. 160/2013) from the pool barrier damage Czech Office
insurers that organizational units of the State receive to the reserve
the Fund pursuant to § 48 para. 2 (a). d) budgetary rules. ".
10. in annex V, part B, item in 2433 with words '
The Land Fund and ".
11. in annex V, part B, item name 2513 per word
"telecommunication" is inserted after the word "similar" and its content: "on
This item refers under the Ministry of finance, which according to the amount
Article 46 paragraph 2. 3 Council Regulation (EU) no 904/2010, on administrative cooperation
and the fight against fraud in the field of value added tax, Czech Republic
It leaves from the value added tax paid by the providers
telecommunication services, radio and television broadcasting services and
e-services in the Czech Republic as in the State identification
(the State in which they are established or in which, do not have a registered office in the European Union,
they have a place of business and that for payment of value added tax selected)
and the Czech Republic in the case that these services are provided to the
of the Member State in which they do not have a registered office or place of business to the payer,
Converts to that State (article 369a-369k Council Directive 2006/112/EC on the
the common system of value added tax, as amended by Council directive
2008/8/EC and Article 110a, 110b and 110h of Act No. 235/2004 Coll., on income tax from
value added tax, as amended by law No 196/2014 Sb.). These amounts will be
the State budget to cash in the years 2015 through 2018, and on the basis of
additional tax returns or even later. ".
12. in annex V, part B, item podseskupení 413 in the first two
the sentence referred to as the third sentence of paragraph 1 and paragraph 2, as at the end of
paragraph 1, the following sentence "revenue belonging to the entries of this
podseskupení in the sectoral classification shall be classified in section 6330. "and
the following paragraph 3 is added:
"(3) the Monetary Fund means a bank account (section 2675 2662 to civil
Code) or associated with another bank account with a cash desk or
with another tool for the collection, storage and issue of cash
resources (vyúčtovávanými), or a group or system
accounts. It is understood the Treasury used separate registers
(tank items 4138 and 5348). It is not a bank book, account
term deposits or other non-payment or tool selections
on request (section 2676-2681, civil code). Transfers of
resources to these instruments include the item, 8118, 8228 8218 and 8128
and the transfer of them to items 8117, 8127, 8217 and 8227. ".
13. in annex V, part B, item in first sentence 4134: "on this
the item includes income off-budget funds
Bank accounts are subject to the same budget budgetary
Organization (from the account of the State budget, State departments of
the budget of the State Fund or the budget of the municipalities, regions, Regional Council
or optional volume municipalities), and includes transfers between the basic
current accounts of the municipality. ".
14. in annex V, part B, item following item 4137, 4138
to read as follows:
"transfers from the Treasury custom 4138
This item used by municipalities, regions, municipalities and regional voluntary volumes
the Council, which have decided to use the cashier in a mode in which it is against
budget nevyúčtovává, even to the výkazovým days or at the end of the year,
acts as a separate cash fund linked to budget only
financial relationships, which are transfers into it (4138) and out of it
(5348), its income and expenses are not included between the revenue and expenditure
budget, but are separated from them, the units of classification
budget in its posting songs on behalf of the Treasury and revenue and
expenditure report for the evaluation of the implementation of the budget of the territorial
local authorities, voluntary unions and regional councils
added together (hereinafter referred to as "mode separate treasuries"). An organization can
the register separate treasuries start just use from
the beginning of the year and end up with its use of only with the end of the year. ".
15. in annex V, part B, item cartridges 4151 at the end added a sentence
"For transfers from foreign States shall be considered as only transfers from foreign
State authorities and if the foreign State Federation (Club), just from
Federal (Federal) authorities. Transfers from foreign territorial
self-governing units (countries, provinces, municipalities) and other foreign public
budgets and from foreign non-commercial legal entities belong to the
item 4152. Transfers from foreign individuals and business
legal entities shall be regarded as financial donations and belongs to an item
2321. ".
16. in annex V, part B, at the end of the name of the item added 4152
"and some foreign bodies and legal persons", the filling of this
entries shall become paragraph 1 and the following paragraph 2, which
added:
"(2) the item also includes transfers from 4152 foreign territorial
self-governing units, which are part of the Federation (countries, republics, and
other autonomous part of Federation), transfers from other foreign
territorial self-governing units (regions, provinces, districts, municipalities),
transfers from other foreign public budgets (public high
schools, public media, public health
insurance companies and other legal persons) and transfers from foreign
private bodies, transfers from non-business legal
people (associations, political parties, foundations, endowments and the like
subjects). Transfers from foreign commercial legal entities and
foreign natural persons include the item 2321. ".
17. in annex V, part B, item 4214 in the words "of the
The Land Fund or ".
18. in annex V, part B, in the first sentence of class 5 referred to as
paragraph 1, second and third as paragraph 2, the fourth as paragraph 3, fifth
as paragraph 4, sixth as paragraph 5, the seventh to tenth as paragraph 6
and the eleventh to thirteenth as paragraph 7.
19. in annex V, part B, item cartridge 5011: ' salaries (§ 122 to 136
of the labour code) and wages (section 113 to 121 of the labour code) employees in the
employment relationship (section 33-73a of the labour code), including salaries
Government employees (section 6 of Act No. 234/2014 Coll. on State service)
who perform government service (section 5 of the Act on civil service) in the
ratio (for a fixed period, pursuant to section 178 of the Act on civil service or temporarily
under section 190 of paragraph 1. 2 and 4, § 191 para. 2, § 192 paragraph 2. 2 and 4 and § 193 para.
3 of the same Act). ".
20. in annex V, part B, item filling 5013: ' salaries (§ 122 to 136
the labour code and section 144 to 152 of the Act No. 234/2014 Coll. on State service)
Government employees (§ 6 of the law on the civil service) in the staff ratio
(sections 20 to 23 of the law on the civil service and for a specified period pursuant to § 191 para.
1 and § 192 paragraph 2. 1 of the same law). ".
21. in annex V, part B, item at the end of filling 5024 complement phrases
"On this item also includes the severance grants civilian employees of the army of the United
States of employment, who were members of the air exit
groups assigned to the emergency medical service under section 15 of the Act
No 374/2007 Coll., on emergency medical service, and are entitled to
transitional allowance pursuant to section 28 of this Act, as amended by Act No 385/Sb.
Also includes any other payments after the termination of employment of the nature
severance pay or severance payments. ".
22. in annex V, part B, item 5025 in cartridge, the words "in accordance with § 55
Service Act (Act No. 218/2002 Coll., as amended
regulations), which shall enter into force on 1 January 2000. January 2007 "shall be replaced by
"pursuant to section 72 of the Act No. 234/2014 Coll. on State service".
23. in annex V, part B, item is in the phrase first 5026 inserts
the sentence "on this item also includes the severance paid to public employees
pursuant to section 115 of the Act No. 234/2014 Coll. on State service. ".
24. in annex V, part B, item in the first sentence indicates the 5041
as to paragraph 1, the second 2, third and fourth as paragraph 3
and the fifth to ninth as paragraph 4 and paragraph 4 first sentence at the beginning
the words "Similarly, among them" shall be replaced by "between expenditure according
paragraph 3 also includes "shall be deleted, the word" such "and after the word
"permissions" are the words "covered by paragraph 3".
25. in annex v, part B, the following filling items 51, which
added:
"(1) to items grouping 51 include expenditure on acquisition of goods (§ 496
of the Civil Code) and rights, with the exception of the rights to the nature
fixed assets (these include the items from the grouping 61 and 62), with
except for the rights of use or enjoy the intangible assets other than rent (rights
of intellectual property rights; expenditure on the acquisition of such rights belong to
podseskupení 504 entries), and with the exception of the rights obtained from the decision and the
contracts for transfers, if they in addition to the rights for the recipient of the
rights for the provider (expenditure on transfers include the items from the
podseskupení 52 to 57, 63, 64, 67 and 69, 5902 and click
5909, as far as the stolen amount), for the acquisition of works, with the exception of the work
dependent (expenditure on their acquisition of the item belongs on podseskupení 501
and 502 in addition to 5024 5027 5019 and up), the refund, with the exception of refunds
dependency-related work (those are the items and 5024-5019
5027 on the items podseskupení and 505) and return (with the exception of those belonging to the
entry 5912), for the acquisition of services except for the services of paid
through payments in the nature of taxes (these belong to items podseskupení
503) and for the acquisition of performance. The Group also includes the entry for 51 designation
part of the expenditure which is deemed to be the amount of postage, or acquired in
due to changes in foreign currency exchange rate.
(2) the Expenditure for this purpose means the release of funds
the exception of the issue related to cover deficits and the use of surpluses
public budgets and other public money funds that use
budget track (this edition include the item class 8).
(3) the acquisition of things (property) shall mean acquisition of the ownership or
similar rights for such things (assets).
(4) Service means any action, or inaction, natural or legal
the person bringing the payer or to determine benefits, but
not creating a new thing and not having the effect of technical improvement
of any case (of assets), and both the activities of the payer or the one designated,
consumed as such (for example, proslovení lectures), the action of the
with substantive, captured by the result, which only uses (for example,
copy the banner for some thing belonging to the customer or write
opinion, that does not have the nature of copyright works). It is not her actions leading to the
create a new case or the performance (for example, copies of the stamp, or
print the publication, according to documents from the customer on paper supplied
by the contractor). Power means to handle natural strength and service,
that is not reflected in any material things, and the work of the service that is in the
material things effect. ".
26. in annex v, part B, the following filling podseskupení 513 items,
added: "the items include expenses 5131-5139 on supplier
the acquisition of material things (§ 496, paragraph 1, of the Civil Code) with the exception of
things that have the nature of long-term tangible assets in addition to the small
(expenditure on their supply acquisition include the items from podseskupení
612 and 613). Supply means the acquisition of material things to buy
or other consideration for getting the finished stuff, so enter its fabrication and
its getting on for consideration of contract work (§ 2586. the code of civil
Code) or other similar contract. ".
27. in annex V, part B, item at the end of the following fillings 5133
"as well as first aid kits into cars".
28. in annex V, part B, item name 5145 at the end the following
"to own bonds", the first sentence is replaced by the phrase "Spending
The Ministry of finance, municipalities and regions, which are issuers of State and
municipal bonds, according to the agreements, options, futures, swaps,
forwardech and other financial derivatives relate to
cover the payment to the holders of State and municipal bonds, with the exception of
expenditure to the nature of the interest (those belonging to the item 5146) and principal (the ones
include the item class 8). "and at the end of the following sentence of the cartridges ' Expenditure
the issuer of bonds on financial derivatives relating to coverage
the payments to the holders of these bonds means an issuer's Crown
payment institution, with which it has concluded the agreement on financial derivatives, which
would, if carried out by the issuer not derivatives, in favour of these
holders. The Department of Finance on this item also includes cash
resources released from the expense account of the State budget chapter by State
debt as payment of the amounts issued in accordance with the agreements of the account State
of financial assets and of the accounts for the liquidity management of the Treasury and for
debt management [§ 3 (b), (h)) points 2 and 3 of the budget
the rules]. ".
29. in annex V, part B, item 5147 filling in the first sentence shall be deleted;
the words "and law No. 188/2011 Sb." and the second sentence.
30. in annex V, part B, item following item 5147 5148,
to read as follows:
"non-interest expense on 5148 financial derivatives in addition to their own bonds
Expenditure under the agreements on options, futures, swaps, and other forwardech
financial derivatives, if do not apply to holders of bonds,
the Organization has released, with the exception of the expenditure to the nature of the interest (the ones
include the item 5147) and principals (those belong on a class 8 entries).
Financial derivatives (section 627, paragraph 2, of Act No. 240/Coll.
investment companies and investment funds) means
investment instruments according to § 3 (2). 1 (b). d) to (f)) of Act No. 256/2004
Coll. on the capital market, as amended by Act No. 230/2008 Sb.
Spending on financial derivatives nevztahujícími to the bondholders,
the Organization has released, means a payment institution with the Crown which
the agreement on the organisation of financial derivatives has concluded, in addition to the payments under
the penultimate sentence filling items 5145. The Ministry of finance to this
the item also includes the funds released from the spending account State
the budget of the national debt as payment of the chapter of the amounts issued in accordance with these
the agreements of the account of State financial assets and liquidity accounts
the Treasury and for debt management [§ 3 (b), (h)) points 2 and 3
budgetary rules]. ".
31. in annex V, part B, item 516 podseskupení filling added: "on the items
podseskupení 516 include expenditure on services (service definition is given in the
contents items 51) with the exception of the repair and maintenance of tangible things
(those include click 5171). ".
32. in annex V, part B, item in the first sentence indicates the 5161
as to paragraph 1, the second to fourth as paragraph 2, fifth paragraph 3 as
and the sixth as paragraph 4, and at the end of paragraph 1, the following sentence "belongs
Here also. hybrid mail. ".
33. in annex V, part B, item 5165 filling is added: "the rent under contracts
the agricultural tenancy (s. 2345 to 2348 of the Civil Code). ".
34. in annex V, part B, item in 5168, the first sentence indicates the
as to paragraph 1, the second 2, and the third as paragraph 3, in
paragraph 3, the words "in the case that they are not related, are"
replaced by the words "in the event that they were related to something else,
were "and the following paragraphs 4 and 5 are added:
"(4) the information and communication technologies for the purposes of the classification of
expenditure on item 5168 mean material things and their files
mainly to electronically collect, transfer, and disclosure of information.
These are, in particular, computer, computer network, phones, digital cameras
and cameras except those that are used for artistic purposes,
camera systems, scanners and similar devices connected to them
device and things used for the functioning of the (computer printer,
speakers and headphones connected to the computers, compact discs,
digital multi-use disks, audio cassettes, video cassettes, etc.). Are not
they separate the appliance or other standalone duplicator product to
the recording of information on other than electronic media.
(5) on an item of expenditure to be classified and 5168 on repair and maintenance
computer programs and databases (definition of repairs of computer programs
and databases and other intangible property is in cartridge item 5171
paragraph 3 and the definition of their maintenance in paragraph 5). ".
35. in annex V, part B, 5169 entries in the first sentence indicates the
as to paragraph 1, the second 2, third paragraph (3), as the fourth
as paragraph 4 as paragraph 5, fifth, sixth and seventh as paragraph 6,
the eighth as paragraph 7 of the ninth and tenth, eleventh paragraph 8 as
paragraph 9, paragraph 10, of the twelfth as the thirteenth as paragraph 11 and
the 14th shall be deleted and in paragraph 9, part of the sentence after the word "appreciation"
replaced by the words "(definition of the technical evaluation is in the contents of the item
5171, paragraph 6), or repair or maintenance (includes expenses, in the case of
repair or maintenance of computer programs or databases, click
5168, and in the case of repairs or maintenance other intangible assets, on
5171) "item.
36. in annex V, part B, item 5171 in the first sentence indicates the
as to paragraph 1, the second 2, third paragraph, of the fourth as the 4
as paragraph 7 and the fifth and sixth as paragraph 8, in paragraph 1, the
the end of the words "with the exception of the repair and maintenance of computer programs and
databases (these include click 5162) ", in paragraph 2, after the word
"Repair" and in paragraph 4 the word "Maintenance", the words "material
things "in both of these paragraphs, the word" Edit "is inserted after the word
"this", and in paragraphs 2 and 4, the following paragraphs 3, 5 and 6 are added:
"(3) the repair of the intangible assets (the definition of intangible assets is in
contents items 5041) for the purposes of the budgetary means songs
intangible assets, which was created according to the Organization, but
that is due to a bad or incorrect compliance with the award does not comply with
wholly or partly the function to which it was intended, and this edit, with the purpose of
This is to ensure that function fully comply.
(5) the Maintenance of intangible assets for the purposes of the budgetary means songs
his editing, which will increase its usability, but not an essential
manner and without adding significant new features and services consisting in
the provision of information and consultation in the oral, written and other form
users of its creator, necessary to its flawless
the use of. Maintenance of a database or computer program is especially
Update (update), and technical support. Database updates
means to add information about facts before creating the
database or before her latest updates did not exist. Updates
a computer program means adapting it to facts which
before creating a or before his most recent updates there.
Technical support database or computer program means
provision of information and consultation, the creator of their users.
By increasing the shelf life of intangible assets means an increment of its
information or the transformation ability or, if this is the property of
the law, which gives its holder this right.
(6) the entry does not include expenditure on 5171 technical appreciation of assets.
Technical evaluation of material things for the purposes of the budget tracks
means its modification, which will increase its usability. Technical
appreciation of intangible assets (upgrade) for the purposes of the budgetary
the song means its adjusting bringing substantially increased its
usability or his new major features. Expenditure on technical
evaluation of the material objects that have the nature of tangible fixed
the assets include the relevant item podseskupení item 612, on
technical improvement of tangible things that small-scale nature of tangible
fixed assets, click on technical improvement and 5137
material objects that have the nature of the material, are not a
appreciation of the small long-term tangible assets, 5169. Expenditure
on technical improvement of fixed intangible assets include the
the relevant item podseskupení 611 items and to the technical appraisal
other intangible assets the item 5172 (computer programs and
databases) and other intangible assets (5179 other than
the long-term). ".
37. in annex V, part B, item 5173 filling:
' (1) on this item includes travel allowances paid to persons
executing for the Organization of work (according to § 152-189
the labour code, section 136 to 154 of the Act on the prison service members
security forces, § 71 to 89 of the soldiers of the occupation, section 112 of the Act No.
234/2014 Coll. on State service, section 35 para. 6 and 8, § 36 odst. 3 and § 36a
paragraph. 4 of the law on the promotion of research, experimental development and innovation section
53 of the Act on regions, § 56 para. 4 of the Act on the capital city of Prague, section 78
the law on municipalities, section 16 of Act No. 201/1997 Coll., on salary and some
other elements of the public prosecutors, and others).
(2) the item 5173 are classified as well as expenditure on travel tickets, airline tickets and other
types of payments for transportation, accommodations in hotels and other accommodation
devices (section 2326-2331 of the Civil Code) and for eating (not
However, for food, these belong to the item), the band intended for
for staff on mission.
(3) these include the reciprocal reimbursement of travel expenses persons
coming from abroad, the reimbursement of travel costs to employees other
Organization and expenditure budgets of territorial self-governing units on the property
foreign delegations, even though it is not on the reciprocal path.
(4) the reimbursement of travel expenses does not include persons other than those
executing for the organisation of work, for example, under the
No 520/2005 Coll., you include the entry ". 5284
38. in annex V, part B, item 5179 in the first sentence indicates the
as to paragraph 1, the second 2, third paragraph (3), as the fourth
as paragraph 4 as paragraph 5, fifth, sixth, seventh, as paragraph 6
as paragraph 7, eighth to eleventh as paragraph 8, the twelfth as
paragraph 9, paragraph 10, of the thirteenth as fourteenth as paragraph 11,
fifteenth and sixteenth as paragraph 12, as paragraph 13 and 17
the 18th as paragraph 14, in paragraph 1, the words "including, for example. refunds "
replaced by the words "on this item include the refund", the sentence in paragraph 4,
be replaced by the phrase "on this item will be added to the expenditure and a group
51 items which are purchased things, services, work, performance, or law
representing multiple species of economic value, but which can't be
referred to in paragraph 3 of the filling of the class 5 for lack of information
allowing to lay down an item to match its main parts. "and in the
paragraph 5, the word "authorities" shall be replaced by the word "organizations" and the words
"paragraph. 4 "words" paragraph. 2 "and at the end of the paragraph before the parenthesis shall be added
the words ", as amended by Act No 365/2010 Sb.".
39. in annex V, part B, item at the end of filling 5182 complement phrases
"Do not use organizations that have opted for a separate mode
treasuries. Instead it transfers from the budget, are to be classified in the cash
5348 item and transfers from the Treasury to the budget item 4140. ".
40. in annex V, part B, item name 5192 is deleted
"non-capital contributions and" and the word "(section)" and in its contents, the sentence
the first is replaced by the phrases "on this item, in particular, payments for services,
that do not represent payment (section 1, paragraph 2, of Act No. 526/1990 Coll.
on pricing, as amended by laws No. 151/1997 Coll. and no. 303/2013), but
payment of the amount specified by law or established by it.
Classified it as well as travel and similar compensation to persons for
the organization engaging in activity-dependent (travel expenses persons
for the dependent activity, include the item 5173)
in particular, witnesses, experts, lawyers, bailiffs and notaries, as laid down
applicable law (administrative procedure code, the civil procedure rules, tax
of procedure, code of criminal procedure, the enforcement order, the notary's procedure). ", and indicates the
as to paragraph 1, the second sentence shall become paragraph 2, third as
paragraph 3, fourth paragraph (4), the fifth such as paragraph 5, sixth as
paragraph 6, seventh to ninth as paragraph 7, the tenth to twelfth as
paragraph 8 and paragraph 9 of the thirteenth as, in paragraph 7, after the first bracket
the words "replacement costs and losses incurred by farmers in
due to the implementation of the emergency veterinary measures ordered to
control of some of the dangerous diseases and diseases transmissible from animals to
person under section 67 of the veterinary Act (Act No. 167/1999 Coll., on
as amended) "and the following paragraphs 10 and 11, which
shall be added:
"(10) 5192 includes also the remuneration and reimbursement of expenses paid
the experts, interpreters and expert institutes under section 17 to 19 and § 23 paragraph 1.
1 of the Act No. 36/1967 Coll. on experts and interpreters, as amended by law No.
322/2006 Coll., 227/2009 Coll. and 444/2007 Coll. and under section 15a to 28 and annex
Decree No. 37/1967 Coll., to implement the law on experts and interpreters,
as amended, except for the remuneration specified by the contract (§ 17
paragraph. 4 Act No. 36/1967 Coll., as amended by Act No 444/2007 Coll. and section 15a
paragraph. 3 Decree No. 37/1967 Coll., as amended by Decree No. 428/2002 Coll.),
that includes the item, or 5169 5166 5168.
(11) the item includes 5192 funds provided from the State
budget carriers to offset the impact of discounts ordered by State (Bill
The Ministry of Finance No. 01/2015 of 26 March. November 2014
the list of goods with regulated prices, published in the price
Gazette No 13/2014), as amended by the General rules on the
the basis of the regulation of the European Parliament and of the Council (EC) No 1370/2007 [article 2
(a). l), art. 3 (2). 2 and article. 4 and 6]. ".
41. in annex V, part B, item 5193 at the end of the filling be supplemented
"The item does not belong to the financial compensation, the impact of 5193 price discounts in
transport ordered State, those include click (5192 paragraph 11 refills
item 5284). ".
42. in annex V, part B, item is in the phrase first 5194 inserted
the sentence "on this item includes expenditures for the purchase of goods, which are then
shall transmit to the members of the security forces as a disciplinary salary provided for in
§ 49 paragraph 1. 2 (a). b) of Act No. 361/2003 Coll., on the prison service
members of the security forces. Also includes expenditures for the purchase of goods,
which shall be transmitted to the soldiers as disciplinary remuneration pursuant to section 26 paragraph 1. 1
(a). d) of Act No. 220/1999 Coll., on the progress of the base or replacement
service and military exercises and on certain legal conditions of the soldiers in
reserve, § 52 para. 2 (a). c) of Act No. 221/1999 Coll., on soldiers from the
the profession. Expenditure on purchase of donations in kind belongs on this item as well as in
If the gift is, exceptionally, the nature of fixed assets. ".
43. in annex V, part B, item is in the second sentence be deleted 5195.
44. in annex V, part B, item in 5215, 5615, 6315 and 6415,
the words "PPP" is replaced by "Center-F".
45. in annex V, part B, item 5223 in the first sentence shall be inserted after
the sentence "does not include financial compensation for churches and religious communities
under section 15 of Act No. 428/2012 Coll. (classified according to item 5190), include
Here, however, the contribution provided for in § 17 of this Act. ".
46. in annex V, part B, item 5313 filling the words
"Land Fund."
47. in annex V, part B, tank items 5315, 5316 and 5317, the words
"on the protection of workers against the insolvency of the employer"
replaced by the words "for the protection of employees in the insolvency
the employer ".
48. In annex v, part B, the following filling podseskupení, 532 items
added: "On the items of this podseskupení items include non-capital
transfers to municipalities, regions, regional councils and voluntary clusters of municipalities.
For a municipality is considered also the capital city of Prague ".
49. in annex V, part B, item 534 in podseskupení, the first sentence
shall become paragraph 1 and the second as paragraph 2, at the end of paragraph 2,
the sentence "is added to the Expenditure falling on items of this podseskupení in
sectoral classification to be classified to section 6330. "and the following paragraph
3, which reads as follows:
"(3) means the Monetary Fund and how to assess the transfers of
the funds to the accounts, time deposits and similar instruments and conversions from
them, set out in paragraph 3 of the filling podseskupení 413 items. ".
50. in annex V, part B, item 5345 filling added: "on this item,
be classified off-budget spending money funds and bank accounts
subject to budgetary transfers to the budget the same representing
Organization (on behalf of the State budget organizational units of the State, to
the budget of the State Fund or to the budget of the municipalities, regions, Regional Council
or optional volume municipalities), and includes transfers between the basic
current accounts of the municipality. ".
51. in annex V, part B, item following item 5348 5347,
to read as follows:
"transfers to its own coffers 5348
This item used by municipalities, regions, municipalities and regional voluntary volumes
the Council, which have decided to register to use separate checkouts
(it is described in item 4140). ".
52. in annex V, part B, item in the contents at the end of sentences 5424 first
the words "or under section 128 of the Act No. 234/2014 Coll., on State
the service ".
53. in annex V, part B, item grouping 61 in the first sentence of
replaced by the phrases "To group items 61 items include expenditure on
acquisition of fixed assets and on its technical assessment. Between these
expenditure is next to vendor payments for this property include expenditure on
the values referred to in § 55 para. 1 of Decree No. 410/2009 Coll., as amended by
Regulations No 403/2006, no. 460/2009 Coll. and no 473/Sb. ".
54. In annex v, part B, the following filling podseskupení 634 items,
added: "On this item podseskupení items include investment
transfers to municipalities, regions, regional councils and voluntary clusters of municipalities.
For a municipality is considered also the capital city of Prague ".
55. in annex V, part B, item is in the first six sentences of 8115
shall become paragraph 1 and the seventh to the ninth sentence of paragraph 2, in the
the sixth sentence of paragraph 1, the words ' (point 11.1 of annex 3 and point 7 of the annex
# 4 of Decree No. 449/2009 Coll., as amended by Decree No. 403/2010 Coll. and
Decree No 451/2007 Coll.) "shall be replaced by the words" [section 9.2 (b). (e)) of the annex
# 3, section 3.1 (b). (d)) of annex 5 and paragraph 7 of annex 6 to the Decree No.
5/2014 Sb.] ", in paragraph 2, second sentence, the words", and accounts
financial and customs offices for tax revenue, the designated land use
municipalities, State funds, the National Fund, the reserve funds
organisational units of the State and Government financial assets and accounts
to manage the funds of the duties to be
transferred to the European Union (point 4 of the same letter) "and the paragraph
3 and 4 are added:
"(3) if at the end of the period of výkazního the State of the funds to the Bank
accounts of the money of the Fund in the aggregate negative and early výkazního period
was positive in the aggregate, the amount of the reduction of appropriations shall be divided into
reduce the amount of own funds (the amount of the credit balance on the
early výkazního period) and the amount of the borrowed funds (amount
debit balance at the end of výkazního period); If at the end of výkazního
the status of this negative period and at its beginning was also negative, but higher
than at the end of, or was zero, the entire amount of the reduction
debit balance for the amount of borrowed funds. Click the 8115
be included (plus) only the amount of the reduction, while the amount of own funds
borrowed funds shall be included (plus) 8905. When using the
the entry for classification of 8115 changes to the State of resources in one or
several bank accounts that they themselves do not constitute a cash fund, divides
the amount of the reduction of resources for the amount of the reduction of custom
the resource and the amount of borrowed funds only if the debit
the balance of that account or those accounts or debit balance reduction
that account or those accounts are caused by the acceptance of
funds from different Money Fund (not covered by increasing State
funds to other bank accounts the same money Fund),
for example, are caused by the adoption of the overdraft loan. By reducing the
debit balance means changing account status from zero to a negative amount
or from a negative amount to the amount still lower.
(4) if at the end of the period of výkazního the State of the funds to the Bank
accounts of the money of the Fund in the aggregate positive and early výkazního period was
in the aggregate amount of the increase is negative, the status of the funds shall be allocated to the amount
the increase of own funds (the amount of the credit balance at the end of
výkazního period) and the amount of the payment of borrowed funds (amount
debit balance at beginning of period výkazního); If at the end of
výkazního period this status, negative or zero, and at its beginning was
negative and lower than at the end, the entire amount of the increase in debit
balance of payment for the amount of borrowed funds. Click the 8115
include (minus) only the amount of the increase in own resources, while
the amount of the remuneration shall be borrowed funds (minus)
8905. entry is used for the classification of the status change of 8115 resources
on one or several bank accounts, which they do not consist of cash
the Fund, the amount of the increase in State funds for the amount of the increase
own funds and the amount of the payment of borrowed funds only
If the removal or increase the debit balance of the account, or
These accounts are due to payment of the funds borrowed from the
Another money Fund (not caused by the reduction in appropriations on
other bank accounts the same money Fund), for example, are
caused by repayment of overdraft loan. By increasing the debit balance
means to change the account status from a negative amount on the higher negative amount
(in absolute value lower), for example, of the $ 200-to-100 Czk, or up to a
zero. ".
56. in annex V, part B, item 8116 in the present text
become paragraph 1, the following is added at the end of the sentence "the Change statuses
accounts with checks to výkazovým days and stated in the financial statement [paragraph 9.2.
(a). e) Annex 3, paragraph 3.1. (d)) of annex 5 and point 7 of annex.
6 Decree No. 5/2014 Sb]. "and the following paragraph 2 is added:
"(2) For state changes bank accounts included on this item,
that at the beginning or end of a time period, the výkazního debit
balance, shall apply mutatis mutandis to paragraph 3 and 4 of the item "8115
57. in annex V, part B, item 8125 in the present text
become paragraph 1, in the last sentence, the words "(point 11.1.
Annex No. 3 and paragraph 7 of annex 4 of Regulation No. 449/2009 Coll., as amended by
Decree No. 403/2010 Coll. and Decree No 451/2007 Coll.) "shall be replaced by
"[section 9.2 (b). e) Annex 3, paragraph 3.1. (d)) of the annex No 5 and section 7
of annex 6 to Regulation No. 5/2014 Sb.] "and the following paragraph 2, which
added:
"(2) For state changes bank accounts included on this item,
that at the beginning or end of a time period, the výkazního debit
balance, shall apply mutatis mutandis to paragraph 3 and 4 of the item "8115
58. in annex V, part B, item in the first four sentences 8215
become paragraph 1, the fifth and sixth and seventh as paragraph 2 as
paragraph 3, in the second sentence of paragraph 2, the words "(point 11.1 of annex 3 and
point 7 of annex 4 of Regulation No. 449/2009 Coll., as amended by Decree No.
403/2010 Coll. and Decree No 451/2007 Coll.) "shall be replaced by the words" [section 9.2 of the
(a). e) Annex 3, paragraph 3.1. (d)) of annex 5 and point 7 of annex.
6 Decree No. 5/2014 Sb.] "and the following paragraph 4 is added:
"(4) for the state changes bank accounts included on this item,
that at the beginning or end of a time period, the výkazního debit
balance, shall apply mutatis mutandis to paragraph 3 and 4 of the item "8115
59. in annex V, part B, item in 8216 the present text
become paragraph 1, the following is added at the end of the sentence "the Change statuses
accounts with checks to výkazovým days and stated in the financial statement [paragraph 9.2.
(a). e) Annex 3, paragraph 3.1. (d)) of annex 5 and point 7 of annex.
6 Decree No. 5/2014 Sb]. "and the following paragraph 2 is added:
"(2) For state changes bank accounts included on this item,
that at the beginning or end of a time period, the výkazního debit
balance, shall apply mutatis mutandis to paragraph 3 and 4 of the item "8115
60. in annex V, part B, item 8225 filling the present text
become paragraph 1, in the last sentence, the words "(point 11.1.
Annex No. 3 and paragraph 7 of annex 4 of Regulation No. 449/2009 Coll., as amended by
Decree No. 403/2010 Coll. and Decree No 451/2007 Coll.) "shall be replaced by
"[section 9.2 (b). e) Annex 3, paragraph 3.1. (d)) of the annex No 5 and section 7
of annex 6 to Regulation No. 5/2014 Sb.] "and the following paragraph 2, which
added:
"(2) For state changes bank accounts included on this item,
that at the beginning or end of a time period, the výkazního debit
balance, shall apply mutatis mutandis to paragraph 3 and 4 of the item "8115
61. in annex V, part B, item in the first four sentences 8902
become paragraph 1 and the fifth and sixth as paragraph 2 and at the end of the
the words "(point 11.1 of Annex No. 3 and paragraph 7 of annex 4 of Regulation No. 449/2009
Coll., as amended by Decree No. 403/2010 Coll. and Decree No 451/2007 Sb.) "
replaced by the words "[section 9.2 (b). e) Annex 3, paragraph 3.1. (d))
Annex No 5 and paragraph 7 of annex 6 to Regulation No. 5/2014 Sb.] ".
62. in annex V, part B, at the end of the name of the item added 8905
"and the balance of the Treasury", the contents of this item, the first two sentences
become paragraph 1, third and fourth as paragraph 2, fifth as a
paragraph 3 and the sixth as paragraph 4, in paragraph 1, first sentence, after the word
"only" the words "for the recording of the amounts referred to in paragraph 2 and" and in the
the second sentence, the word "four" is replaced by "seven" and the words "(point 11.1.
Annex No. 3 and paragraph 7 of annex 4 of Regulation No. 449/2009 Coll., as amended by
Decree No. 403/2010 Coll. and Decree No 451/2007 Coll.) "shall be replaced by
the words "[section 9.2 (b). e) Annex 3, paragraph 3.1. (d)) of the annex No 5, and
point 7 of annex 6 to Regulation No. 5/2014 Sb.] ", in paragraph 2, second sentence
be replaced by the phrase "in the State budget are the amounts from the accounts referred to in
§ 3 (b). h) paragraphs 4 to 15 of budgetary rules (cash
the State Treasury). "and the following paragraph 5 is added:
"(5) to change the debit balance of the bank account, click 8905
only in the case that represents the amount granted by the Bank,
that account, or an amount from other sources outside of the Monetary Fund, whose
the account is included in. If you invoke the opposite by changing the State of another bank
the same money Fund account, click the 8905 does not record and
8115, 8116 on the item, 8125, 8215, 8216 or 8225 (paragraphs 3 and 4
filling items 8115). ".
63. in annex V, part C, subsection 311:
"311 pre-school and basic education
3111. Nursery school
In addition to the activities of the nursery schools nursery schools
referred to in section 3112.
3112. Nursery schools for children with special educational needs
Activities nursery schools separately established for the
children with disabilities, kindergartens in
health care facilities and kindergartens in
school facilities for institutional or
protective care.
3113. Elementary School
Activity of primary schools not listed in section 3114.
Includes the activities of the preparatory classes.
3114. Primary schools for pupils with special educational
the needs of the
Activity special primary schools including preparatory classes
the degree of primary schools established separately
for students with disabilities, basic
schools established in medical institutions and fundamental
schools in school facilities for the performance of
institutional or protective care.
3115. Other matters of pre-school education
3117. the first grade of primary schools
Expenditure on the first level of primary schools (first to
the fifth class), you can ungroup the pictures. If you cannot separate them,
It belongs to the section 3113.
3118. Second level primary schools
Expenditure on the second stage of primary schools (sixth
up to the ninth class), you can ungroup the pictures. If you cannot separate them,
It belongs to the section 3113.
3119. Other matters of basic education ".
64. in annex V, part C, Section 3122 in the second sentence be deleted.
65. In annex v, part C in the title of Section 3123, the words "professional
school and vocational school "shall be replaced by the words" school providing Middle
education with re-training "and its contents shall be deleted.
66. in annex V, part C, section 3124:
"high school and Conservatory 3124 for pupils with special
educational needs
The activities of secondary schools and colleges separately
set up for pupils with disabilities
and secondary schools in school facilities for the performance of
institutional or protective care. ".
67. In annex v, part C shall be inserted in section section 3126 3127,
which reads as follows:
"3127 middle school
The revenue and expenditure of the secondary schools, in which connects the
more types of secondary schools, as they are listed
in paragraphs of this subsection, if it is not under
the following species split. ".
68. In annex v, part (C) of subsection 313 filling:
"It does not include the activities of the schools established in the facilities for the exercise of the constitutional
or protective education. ".
69. In annex v, part C shall be inserted in section 3132 3133, paragraph
which reads as follows:
"3133 children's homes
Children's homes under section 12 of Act No. 109/2002 Coll.
about the performance of institutional care or protective custody
in school facilities and on the educational
care in school facilities and amending other laws. ".
70. in annex v, part C shall be repealed subsection 314 filling.
71. In annex V, part C, section 3141 name, the words "when
pre-school and basic education "are repealed and section 3142 is hereby repealed.
72. In annex V, part C, section 3146 name, the words "and the precaution
educational care "be deleted and its contents:" education consultancy
device. ".
73. In annex v, part C shall be inserted in section section 3147 3148,
which reads as follows:
"educational care Centres 3148".
74. In annex V, part C, the filling section 3149 repealed.
75. In annex v, part (C) of subsection 315 name: "higher professional
education ".
76. In annex v, part (C) of subsection 321 name: "higher education
education ".
77. in annex V, part C, section 3211 name: "High School".
78. in annex V, part C, in the name section 3212, the words "and development"
replaced by the words "development and innovation", and in his words "filling and development"
are replaced by the words "development and innovation".
79. In annex v, part C in the title of subsection 322 words
The "other".
80. in annex v, part (C) subsection 323:
"323 art, culture and leisure education
3231. Art schools
3232. Language school with the law of the State language exam
3233. Leisure
Leisure centres and other educational facilities for
extracurricular education pursuant to § 111 of Act No. 561/2004 Coll.
on pre-school, primary, secondary, higher vocational
and other education (the Education Act), with the exception of
school teams and school clubs (these belong to
section 3143).
3239. Matters of interest education n.e.c.
Matters of art, language and interest
education not elsewhere classified. ".
81. In annex v, part C shall be inserted in section section 3293 3294,
which reads as follows:
"equipment for the further education of 3294 teaching staff".
82. In annex v, part C in section 3421, "etc."
replaced by the words "and other income and expenses associated with the use of free
time for children and youth in addition to those belonging to sections 3143 and 3233 ".
83. In annex V, part C, section 4322 repealed.
84. In annex V, part C, section 4332 repealed.
85. In annex v, part C in section 6145 "is deleted,
the exception of the General Directorate of the civil service ".
86. In annex V, part C, section 6147 repealed.
87. In annex V, part C, at the end of the filling section 6330 supplement
the words "and their income included on items podseskupení items 413".
88. In annex V, section E in the underlying Unit 5 is at the end of
added the sentence "on the underlying unit also includes expenditure
the ministries which are the founders of State-owned enterprises or contractors
national enterprises at expense of budget overruns in expenditure amounts
the revenue collected by them as transfers of funds of funds
the founder of these businesses [section 19, paragraph 4, penultimate sentence of Act No.
77/1997 Coll., on State enterprise, as amended by Act No. 213/2013 Coll., and article.
(II) Act No. 213/2013 Coll.], when not in the budget for the year concerned
budgeted. It is classified on the expenditure of the Ministry of industry and
trade and the Ministry of the environment to the debit of a budget overrun
the expenditure of amounts recovered by the income from payments for-minerals
[section 32a, paragraph 4, of Act No. 44/1988 Coll., on the protection and utilization of mineral resource
wealth (the top Act), as amended by Act No. 366/2000 Coll.]. ".
Article. (II)
Transitional provision
When classification of revenue collected and expenditure effected prior to the date
entry into force of this Decree, when classification of revenue and
expenditure and changes the status of bank accounts before that date shall
It's the budget structure provided for by Decree No 327/2002 Coll., on
the version in force before the date of entry into force of this Decree.
Article. (III)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 1, 2015, with the exception of point 12,
with regard to supplement paragraph 3 in podseskupení, 413 items
point 14, paragraph 39, section 49, in respect of additions to paragraph 3 in the cartridge
podseskupení items 534, and section 51, which will become effective on 1 January 2004.
January 2016.
Minister:
Ing. Sport in r.
