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About The Rules Of Budgetary Responsibility

Original Language Title: o pravidlech rozpočtové odpovědnosti

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23/2017 Sb.



LAW



of 17 May. January 2017



about the rules of budgetary responsibility



Parliament has passed the following Act of the United States:



PART THE FIRST



GENERAL PROVISIONS



§ 1



The subject of the edit



This law transposes the European Union regulation ^ 1), at the same time

builds on the directly applicable European Union regulations ^ 2) and modifies the

the rules of budgetary responsibility of public institutions in the sector

public institutions and the scope of the National budget of the Council (hereinafter referred to as

"The Council").



§ 2



Introductory provisions



(1) State and local government units shall ensure sound and sustainable public

Finance, with suitably support the economic and social development,

employment and intergenerational cohesion.



(2) the State, territorial and local authorities and other public institutions referred to in

§ 3 when conducting its activities shall comply with the rules of transparency,

the effectiveness, efficiency and effectiveness of the use of public

the General Ledger.



(3) the State, territorial and local authorities and other public institutions referred to in

§ 3 shall ensure such development debt sector of public institutions, which

does not interfere with long-term sustainable public finances.



§ 3



Public institution



Public institutions in the sector of public institutions for the purpose of budgetary

liability is



and) State, the branch of the State and the State of the device, which has a similar

status as an organizational part of the State,



(b) State allowance organisation,)



c) State Fund,



(d)), a public Research Institute,



e) a public College,



(f)) a legal person founded or established by the public

institutions under subparagraphs), c) to (e)), g) and (m)), and that is



1. mostly funded by income from public institutions under subparagraphs)

to (e)) or income taxes, fees, and other similar financial transactions and



2. controlled by public institutions referred to in letters a) to (e)), or in which

such a public institution may proceed to the appointment, election or revocation

the majority of people who are a statutory or control body or its

a member of, or of a majority of the persons who are members of the supervisory body of the legal entity

of the person,



g) health insurance,



h) local government unit



I) voluntary villages,



j) Regional Council of the cohesion region,



to an organization set up by territorial) Government,

voluntary Union of municipalities, or municipal authority of the city of Prague,



l) legal person whose founder is the founder or territorial

Government Unit, a voluntary villages or urban part of the master

the city of Prague, and



1. which is funded primarily by its founder or the founder

or income taxes, fees, and other similar financial transactions and



2. in which public institutions referred to in subparagraphs (h)) to) may proceed to

the appointment, election or revocation of more than half of the people that are

statutory, managerial or administrative authority or a member, or

the majority of people that are members of the supervisory organ of the legal person,



m) another economic entity that meets the characters of the institutions sector

Government institutions in accordance with the applicable legislation of the European Union directly

relating to the European system of national and regional accounts in the European

EU ^ 3),



If it is also registered as a unit of the General Government sector by

directly applicable European Union legislation relating to the European system of

national and regional accounts in the European Union ^ 3) in the registry

economic subjects, maintained and managed the Czech Statistical Office

According to the Act on State statistical service.



PART TWO



THE RULES OF BUDGETARY RESPONSIBILITY



The budget and the medium-term outlook of a public institution



§ 4



(1) the budget of the public institution is a plan, which provides for the financing of the

the activities of public institutions. The budget contains revenue and expenditure plan and

funding resulting from the balance, or a schedule of revenue and costs.



(2) the budget of the health insurance company health insurance plan that

contains the schedule of revenue and expenditure of the health insurance companies.



(3) the medium-term budget views public institutions is the plan of income and

the expenditure, revenue and cost or schedule, on each of the financial years,

that is the medium-term outlook of the budget drawn up.



§ 5



(1) a public institution shall draw up a draft budget for the financial year and

medium-term outlook of the budget to at least 2 more the following budgetary

years ago, when it takes into account all the economic reality, including his

the economic and financial situation.



(2) a public institution shall publish on its website or

in a different way in the place of the usual



and) draft budget and medium-term perspectives, the budget for at least 10

days before the date of its consideration by the competent authority, unless a different

legislation provides otherwise,



(b)) the budget and medium-term outlook of the budget not later than 30 days from the date of

its consultation or approval by the competent authority, unless a different

legislation provides otherwise.



(3) with the draft budget for the financial year public institution shall publish a

information on the approved budget for the financial year prior to the year,

on which is presented the draft budget (hereinafter referred to as the "preceding year"), and

on the expected or actual implementation of the budget for the previous year.



Publication of information



§ 6



(1) If this Act imposes the Ministry of Finance (hereinafter referred to as

"the Ministry") the obligation to publish information on compliance with the rules

budgetary responsibility of public institutions, it is

the Ministry on its website.



(2) the Ministry shall by 31. October will publish a list of public

institutions on the basis of information provided by the Ministry of the Czech

the Statistical Office at 30. September of the same year.



§ 7



(1) the Ministry shall publish at least once a year for the public sector

institution for information about



and contingent liabilities in accordance with) the legislation governing

accounting ^ 4) and about other potential obligations to perform with

expected a significant impact on public finances, at least in the breakdown

to guarantee the debts arising from the activities of public companies

as defined in the applicable European Union legislation directly governing the

The European system of national and regional accounts in the European Union ^ 5),

including their awards,



(b)), loans and borrowing and returnable financial assistance provided by the

public institutions the repayment of principal or interest are 90 and

several days after the due date,




(c) an interest in a property) business corporations and other interests

held by public institutions, at least on property holdings and

shares, whose value is more than 0.01% of the nominal gross

domestic product of that for the same period in the last published

macroeconomic forecasts of the Ministry,



(d) estimates of the impact of tax relief), which can be considered as expenditure

effected through the tax system, the revenue of the sector

public institutions.



(2) public institutions referred to in paragraph 3 (b). h) to (l)), or in

each group of these institutions, the Ministry shall publish at least

total revenue, expenses, and the balance or the total revenue and costs, or

their estimates for each calendar quarter, to the end

the following quarter.



(3) in public institutions referred to in paragraph 3 (b). a) to (f)) and m) or

each group of these institutions shall publish the Ministry for each

calendar month not less than total revenues, expenses, and the balance or the total

income and expenses or their estimates, and in the end the following

of the month. With public bodies referred to in paragraph 3 (b). (g)) shall

the Ministry of these data within the same time limits separately.



(4) public institutions are required to provide information to the Department of

needed to meet the reporting obligations referred to in paragraphs 1 to 3, which

the Ministry is not known from its activities, through the

the central system of accounting information to the State.



(5) prior to publication of the information referred to in paragraphs 2 and 3, the Ministry of

publish a description of the differences between the data and the data according to comply directly

of the applicable legislation of the European Union relating to the European system of

national and regional accounts in the European Union ^ 3). Description of the Ministry

prepares, in cooperation with the Czech Statistical Office.



(6) the Ministry together with the information referred to in paragraphs 1 to 3 shall be published by way of

which these data have been established.



§ 8



Forecast



(1) macro-economic and fiscal forecast of the Ministry provides a comparison

with the forecasts of the European Commission, including their assumptions, and with other

forecasts. Substantial differences, the Ministry shall publish and give reasons for them.



(2) the fiscal forecast of the Ministry include the development of a sensitivity analysis

the main fiscal variables on different assumptions concerning the

at least the rate of growth of gross domestic product and interest rates.



(3) the Ministry performs a periodic summary of subsequent reviews

macroeconomic and fiscal forecasts used for the preparation of national

budget in accordance with objective methods. The result of the evaluation of the Ministry of

publish, together with the opinion of the Committee on budgetary forecasts (section 19)

and shall take into account in its future forecasts.



(4) in the case of a significant distortion of the macroeconomic forecasts for

at least four consecutive years, the Ministry will adopt necessary

measures and publish it.



(5) the Ministry shall publish macro-economic and fiscal forecasting, methodology

and assumptions used for the creation of macroeconomic and fiscal

forecasts.



§ 9



The budgetary strategy of public institutions



(1) the budgetary strategy of public institutions (hereinafter referred to as

"the strategy") is based on macroeconomic forecasts and fiscal forecasts

public sector institutions. Part of the strategy is the convergence

program ^ 6). The strategy of the Ministry at least annually, shall draw up

over the next 3 years.



(2) the Strategy includes



and the public sector) total expenditure of the institutions provided for under section 10, and

Once the amount on each of the financial years,



(b) the expenditure of the State budget framework) and State funds under section 12,

Once the amount on each of the financial years,



c) procedure for determining the total expenditure of the public sector institutions according to

section 10 and the procedure for determining the expenditure frameworks of the State budget and State

funds under section 12,



(d) the main items) the forecasts of revenue and expenditure of the public sector

institutions in unchanged economic policies, and that once an amount

for each of the financial years,



(e) a description of the impact of the planned medium-term) economic policies ^ 7) on

public sector institutions broken down by major items of revenue and

expenditure, from which it is obvious how to achieve the medium-term budgetary

the objective laid down by the regulation directly applicable European Union ^ 8) in

compared to the projections in the economic policies unchanged,



f) impact assessment planned economic policies on sustainability

of public finances,



g) financial relations of the State budget to the budgets of the local government

units,



h) financial relations of the State budget to the budgets of public institutions

According to section 3 (b). (g) special account), and public health

insurance ^ 9).



(3) the Ministry shall present the draft strategy to the Government so that it

discussed and approved after any adjustments to the 30. April of the same year.



(4) the Ministry of the draft strategy, the draft State budget and

the medium-term perspective, presents a summary of information on the management of public

institutions and their off-budget accounts and funds, at least in the

the extent of their summary influence on balance and the public debt

institutions.



§ 10



Determination of total expenditure of the public sector institutions



(1) the Ministry shall determine the amount of the total expenditure of the public sector

institutions as the sum of the amounts of not more than 1% of the forecasted nominal

the gross domestic product and the predicted total consolidated

revenue of the sector, public institutions, adjusted for the impact of the economic

cycle and the effect of one-off and transitional operations to the competent

the following financial year. The total expenditure of the public sector institutions

to consolidate their mutual financial relations and shall be fixed in accordance with

directly applicable European Union legislation relating to the European system of

national and regional accounts in the European Union ^ 3).



(2) Disposable and temporary operations means the revenue and expenditure

public sector institutions, which only have a limited time in the short term

impact on their budgets. The Ministry will discuss with the Council (section 21) effect

one-off and transitional operations on revenue and expenditure of the sector

public institutions. The Council shall issue to the impact of operations without undue delay

is of the opinion that the Ministry will publish. If the Ministry is

opinion of the Council, it shall publish the preamble to dissent.



(3) the amount of the total expenditure of the public sector institutions is reduced to


one-third of the amount of the corrective arm according to § 11, which in a given year

exceeds 2% of the nominal gross domestic product for the previous

financial year, that is in the current year, last published by the Czech

the Statistical Office.



(4) the Ministry may amount to the total expenditure of the public sector

institutions increased by



and public institutions sector) expenditure arising from the deterioration of the

the security situation of the State United with the Government embodied the extraordinary

measures to increase his stamina, based on emergency

condition, State of emergency or State of war,



(b) the total expenditure of the sector) public institutions associated with removing

the consequences of the natural disaster and the expenditure of public institutions

arising from the execution of international treaties and other international

the obligations of the Czech Republic, if the forecast of the Ministry has exceeded 3

% of nominal gross domestic product forecast by the Ministry of the

This period,



c) additional expenses related to forecasted significant deterioration

economic development, if the Ministry predicts in a given year

the quarterly decline in gross domestic product, the annual net about

price influences of at least 3%.



(5) the Ministry shall determine the amount of the expenditure referred to in paragraph 4 (b). c) only

opinion of the Council, which shall be published by the Ministry. If you do not agree

Ministry with the opinion of the Council, it shall publish the preamble to dissent.



(6) the Ministry together with the Council, shall draw up and publish to

determination of one-off and transitional operations and modify total revenue

on the influence of the economic cycle.



§ 11



The corrective arm



(1) the corrective arm is used to adjust the deviation of the actual result

management of public institutions from the result expected.



(2) the corrective in the current financial year represents the sum of the remedial

folders from the previous year, and the difference of the actual total expenditure sector

public institutions, for the previous year and of the total expenditure of the sector

public institutions, which are calculated in the current year for the previous

year under section 10 on the basis of data published by the Czech Statistical

by the authority. Actual total expenditure of the public sector institutions that are

in the current year the Czech Statistical Office and published by the Czech

the Statistical Office shall communicate to the Ministry by 1. April and 1. October

each of the current year, are determined by the directly applicable legislation

The European Union provides for the European system of national and regional

accounts in the European Union ^ 3).



(3) the corrective arm is reduced by the amount applied pursuant to § 10 para. 3 in the

the previous year.



(4) the Ministry may corrective in the current financial year to reduce

the amount of the expenditure incurred on the basis of other external facts,

than those referred to in section 10, paragraph 1. 4. the inclusion of these expenditures and

their range is possible only after receipt of the corresponding

opinion of the Council. The Ministry of Council opinion be made public.



§ 12



Framework of the State budget and State funds



(1) the Ministry jointly with the Council, shall draw up and publish a description of the procedure

When determining the expenditure framework, the State budget and State funds from

of the total expenditure of the public sector institutions in accordance with § 10.



(2) the Ministry set a binding overall consolidated framework

for the State budget and State funds. When his determination is based on the

of the total expenditure of the public sector institutions referred to in paragraph 10 of which it is

excludes the forecast outturn of public institutions with the

the exception of the State budget and State funds.



(3) the expenditure framework, the State budget and State funds, the Ministry of

When determining the total expenditure is based on the State budget in the proposal

the law on the State budget under the law governing the budgetary

^ 10) rules.



(4) the establishment of the framework of the national budget and spending State funds

the Ministry will publish.



(5) the Board shall deliver without delay to determine the expenditure framework

the State budget and State funds, which the Ministry of

be made public. If you do not agree with the opinion of the Board, the Department shall publish a

the preamble to dissent.



The amount of the debt of public institutions



section 13 of the



For the determination of the amount of the debt of public-sector institutions, after deduction of

provision of funds for financing the national debt expressed

as a percentage of gross domestic product (hereinafter referred to as "the amount of debt")

applies error sector public institutions resulting from the end of

the preceding calendar year and nominal gross domestic product for the

the previous calendar year, that the Czech Statistical Office announced in the first

half of the current year to the European Commission according to the directly applicable legislation

The European Union relating to the use of the Protocol on the excessive deficit procedure

deficit ^ 11).



§ 14



If the amount of the debt of public-sector institutions, after deduction of the reserve

of funds for financing the national debt of at least 55% of the

nominal gross domestic product, will apply from the first day

the second calendar month following the date of its publication as follows

the adjusted amount of the debt in the long term, the following measures to

sustainable public finances



and to) Government approves proposal to the Chamber of Deputies and the medium-term

a view of the State budget and the budgets of State funds, which lead to

sustainable public finances; If the proposal was

the law on the State budget or the budget proposal submitted to the State Fund

without this condition, the Government will take back such a proposal without delay

submit a new proposal,



(b) the Government shall submit to the Chamber of Deputies) of the proposals balanced budgets

health insurance companies; suggestions of deficit budgets may submit only

When compliance with the conditions laid down by the laws governing the public health

insurance ^ 12)



(c) approved by the territorial Government Unit) of its budget for the following year

as balanced or in surplus; the budget of the local government unit

may be approved as the SGP's deficit only under the conditions laid down

the law governing the budgetary rules of territorial budgets ^ 13),



(d)) public institutions, which are not covered by points a) to (c)), not after

period in which the amount of the debt shall be at least 55% of the gross domestic product,

establish new obligations from contracts, except for the obligations relating to the

projects co-financed from the EU budget or commitment


necessary to carry out the decision of the Court or the authority of the State, leading to the

the increase of the debt of public institutions for a period of more than one

calendar year.



§ 15



(1) the measures referred to in section 14 shall not apply



and in the case of significant deterioration) economic development for a period of 24 months

from the first day of the calendar month following the calendar month

in which the Czech Statistical Office shall be published in the quarterly national accounts

quarterly percentage decline in the gross domestic product of conditioned on price and

seasonal influences and the number of working days in the last quarter of at least 2

% or annual decline in gross domestic product adjusted by price

influences for the last quarter by at least 3%,



(b)) in the case of emergency, a State of emergency or war

the State,



(c)) for the duration of the emergency measures announced by the Government to increase the

the State's defences in the event of the deterioration of the security situation of the State,

or



(d)) for a period of 24 months from the first day of the calendar month following

After the calendar month in which the Ministry will publish the total necessary

State budget expenditure associated with the Elimination of the consequences of natural

disasters that hit the territory of the Czech Republic, and expenditure arising from the

the implementation of international treaties and other international obligations of the United

the Republic has exceeded 3% of nominal gross domestic product.



(2) the measures restricting the establishment of new liabilities from contracts pursuant to § 14

(a). (d)) shall not apply to public institutions that establish new obligations

in fulfilment of the legal obligations of the guarantee system

the financial market, according to the law governing the activity of the bank ^ 14), Act

relating to savings and credit cooperatives ^ 15) or of the law

governing the recovery and the crisis on the financial market ^ 16).



section 16 of the



If the amount of the debt of public-sector institutions, more than 60%

nominal gross domestic product, the Government will propose measures

to reduce this amount of ^ 17).



Management of territorial self



§ 17



(1) a territorial self-governing unit is running, in the interests of healthy and sustainable

public finances so that it does not exceed the amount of his debt to the balance sheet

day 60% of average income for the past 4 years.



(2) if the local government unit debt to the balance sheet date, 60

% of the average of his income for the last 4 years, the local government

the whole is bound to it in the following year to reduce by at least 5

% of the difference between the amount of their debt and 60% of the average of his income for

the last four financial years.



(3) a local Government shall not reduce all its debt and its debt to

the next balance sheet date exceeds 60% of the average income per

the last 4 years, the Ministry in the following calendar

year decides according to the law on budgetary determine taxes on the suspension

the transfer of its share in the proceeds of the tax.



(4) Revenue territorial self, for the purposes of this Act,

means the total of all the cash in the budget of ^ 13) in

during the financial year, the consolidated pursuant to other legal

prescription ^ 18).



(5) a debt of territorial self, for the purposes of this Act,

means the value of the outstanding commitments of the



and issued bonds)



(b)) received loans, leases and returnable financial assistance,



(c) the implementation of the provision of guarantees),



d) issued promissory notes.



section 18



(1) each year, the Department evaluates the data on income and debt

territorial self-governing units and Finance Minister informs about the results of

evaluation of the Government. At the same time, the Ministry will publish a list of the territorial

authorities, the amount of the debt exceeds 60% of the average of their

revenue for the last 4 years.



(2) the Ministry shall publish each year a list of local government

units which have violated the obligation under section 14 (a). (c)).



PART THREE



COMMITTEE ON BUDGETARY FORECASTS



§ 19



(1) a Committee for budget projections (hereinafter referred to as "the Committee").



(2) the Committee for the purposes of preparing the State budget, the budget of the State Fund

and the budget of the health insurance companies and their medium-term prospects

regularly and collectively in advance assessing the macroeconomic and fiscal

forecasts of public institutions by the Ministry, in particular processed

in terms of the likelihood of its fulfillment. The result of the assessment

the Ministry shall publish and take into account in their forecasts.



(3) public institutions with the exception of public institutions referred to in § 3

(a). (h)) to be used for the preparation of m) of its budget and the medium-term

term macroeconomic and fiscal budget forecast processed

the Ministry on the basis of the latest information, last published

Ministry and the posouzenou Committee.



section 20



(1) the Committee shall consist of the Chairman of the Committee, the Vice-Chairman of the Committee and at least

the other 5 members.



(2) the Chairman of the Committee and the members of the Committee shall be appointed by the Government on the proposal of the Council for a period of

3 years of age.



(3) the membership of the Committee is an honorary function.



(4) the prerequisites for the Chairman of the Committee and the members of the Committee, the choice of

Vice-Chairman of the Committee, meetings of the Committee, the rights and obligations of the members of the Committee,

the establishment of criteria for the assessment of macroeconomic and fiscal

forecasts and the internal organisation of the Committee shall be governed by the Statute and the rules of procedure

The Committee approved by the Government on the basis of a joint application, the Ministry and

Of the Council.



(5) the Ministry provides the Committee with the necessary information for the evaluation

forecasting and material conditions for its activity.



(6) the expenditure on the activity of the Committee are paid from the budget of the Ministry.



PART FOUR



The COUNCIL of the



section 21



(1) the Council is an independent professional body, which acts in the area of fiscal and

budgetary policy.



(2) the Council



and assesses the performance of numeric) fiscal rules, which are particularly

the rule limit the amount of debt, the determination of the total expenditure of the sector

public institutions in accordance with § 10, derive the expenditure framework of the State

the budget and State funds pursuant to § 12 and spatial management

Government body, and draw up and submit to the Chamber of Deputies

a report on their implementation,



(b) the amount of the debt) to determine and announce it in the same way that you

promulgate laws within 1 month from the date of the first disclosure of the amount of the debt

public sector institutions for the previous calendar year to the Czech

the Statistical Office,



(c) management development sector) monitors the public institutions,



(d)), taking into account the economic and social development,


employment and intergenerational cohesion draws up and submits

The House of representatives a report on the long-term sustainability of public

the Treasury, which contains reviews, how can planned

Government policies may have long-term impacts of its direct

affect the sustainability of public finances,



(e) draw up an opinion on) to calculate the values of the corrective arm in accordance with § 11.



(3) the opinions and reports to the Council shall be published without undue delay to its

website.



section 22



The Council may request the information and assistance of the public institutions

relating to the performance of activities within its remit and you are in

the limits of its scope of application shall be obliged to provide information to the Council and the synergy.



Article 23 of the



(1) the membership of the Council is a public function.



(2) the members of the Council shall exercise their functions in person and for their performance

shall not adopt or require instructions from any other authority or person.



(3) the Council shall annually processes and shall publish the plan its activities on its

website.



(4) the Council approved the draft budget of the Office of the Council, including its amendments,

medium-term outlook of the budget on 2 the next subsequent financial years, and

the final account of the chapter of the State budget.



(5) the Council shall approve the rules of procedure of the Council.



section 24



(1) the Council shall consist of a Chairman and 2 other members.



(2) the President of the Council acts on behalf of the Council.



(3) the President of the Council is hereby authorised to take part in the advisory meeting

the Government and the meetings of the Committee. If so requested by the President of the Council on the word, it must be

granted.



(4) the President of the Council shall attend the meetings of the Chamber of Deputies, the Senate or

their bodies, if they are discussed in the reports or opinions of the Council.

If so requested by the President of the Council on the word, it must be granted.



§ 25



(1) the President of the Council is elected by the Chamber of Deputies on the proposal of the Government.



(2) the other 2 members of the elected House of Commons, one on a proposal from the Senate and the

on a proposal from the Czech National Bank.



(3) if the Council is not designed by who is entitled to propose it to the 6

months from the date of dissolution or termination of the functions of a Council Member, it can be designed

one fifth of all the members of the Chamber of Deputies.



(4) if the Member of the Council elected under paragraphs 1 and 2 within 60 days from the date of

submit a proposal to the House of Commons just because the Chamber of Deputies

within that period, the vote on this matter, the Chamber of Deputies

agrees with the proposal.



section 26



(1) a member of the Council can be elected only by a natural person who



and) is fully enjoys the



(b)) has not been lawfully convicted for an intentional criminal offence,



(c)) has a degree in master study programme

and



(d)) is in finance or macroeconomics, renowned and experienced personalities with

experience in the field of at least 10 years.



(2) no one can be elected to the Office of Member of the Council more than twice.



section 27 of the



(1) with the function of Member of the Council is incompatible



and) function in a political party or political movement,



(b)) the membership of the management, supervisory and control bodies of the doing business

legal persons,



(c)), or function of a Senator of Parliament of the Czech Republic,



(d) a member of the Government)



e) judge,



(f) the judge of the Constitutional Court),



g) public prosecutor,



h) function of the European Parliament,



I) member of the European Commission,



j) features relaxed member of the municipal territorial self,



the Bank Council member function), the Czech National Bank,



l) activity with the exception of the activities of the scientific, literary,

current affairs, art and education, and with the exception of the custom management

assets,



m) any other activity that may cause a conflict of interests between the

the implementation of this activity and the activities of the Member of the Council.



(2) a member of Council shall not be a person who does not meet the prerequisites

under the law, which lays down the conditions for the performance of certain functions in the

State bodies and organizations), or that the ^ 19 in the previous 3 years

exercised the function of President of the Republic, Member of the Government, Member of the Bank

the Council of the Czech National Bank, a Deputy or a Senator in Parliament.



section 28



(1) the term of a Council member is 6 years old.



(2) the term of Office starts on the day the election is to function as a member of the Council

disengaged, otherwise the day following the date on which the term of Office

of the current Member of the Council, which is a new Member of the Council elected. A new Member of the

The Council shall be elected no later than 2 months prior to the ordinary expiry of term of Office

Member of the Council. In other cases the Member of the Council to the features designed

to the period from the date of termination of Office of Member of the Council until the day of the election of a new Member

The Council was not longer than 90 days.



(3) member of the Council, whose term of Office ended, shall perform his duties to the

the date of composition of the swearing in of the newly elected member of the Council.



section 29



(1) a Board member takes the oath of Office to exercise the function of the hands of the President

The Chamber of Deputies, but not earlier than on the day following the date on which

lapse of the earlier Council member function.



(2) the Promise Board member added: "I promise on my honour and conscience that the function

Member of the National budget of the Council I will perform independently and impartially, in the

accordance with the laws of the United States. "



(3) if the Council refuses to take an oath or if the promise subject to,

staring back at him, as if he was not elected.



section 30



(1) a member of Council ceases



and the date of expiry of term of Office)



(b) immediately following the date) the date of receipt in writing by

resignation to the President of the Chamber of Deputies, or a later date

referred to in resignation,



(c)) date of application of the judgment, which was limited in its

legal capacity,



(d)) the date of application of the judgment, which has been sentenced for an intentional

a criminal offence, or



e) death, declared missing or declared dead.



(2) the Chamber of Deputies revokes the Member of the Council, he began to perform the function

or activity incompatible with that of Member of the Council under section 27 para. 1.



(3) member of the Council of Deputies may be recalled from his function,

If the function does not exercise for longer than 6 months.



section 31



(1) the Council shall meet at least twice per calendar month. Meetings Of The Council

convened by the President of the Council, or another Member of the Council, unless the President so far

elected. In writing if so requested by one of the members of the Council to convene an extraordinary

meeting of the President of the Council, convene this session without delay.



(2) the Council is quorate if the majority of the Council members. The Council of the

take its decisions by a majority vote of the Council members.



(3) the meetings of the Council shall be governed by the rules of procedure of the Council.



(4) the seat of the Council is Prague.



§ 32




(1) there is hereby established the Office of the Council, which provides tasks associated with professional,

organizational, administrative, personnel and technical security

the activities of the Council. At the head of the Office of the Council is head of the Office of the Council.



(2) the authority of the Council is the organizational component of the State and the entity. In

labor relations acts on behalf of the head of the Office of the State Council.



(3) the head of the Office of the Council, appointed and recalled by the Council. The head of the Office of the Council is

under the authority of the President of the Council.



§ 33



(1) the expenditure on the activity of the Council and of the authority of the Council are paid from a separate

the chapters of the State budget.



(2) the Council shall submit the draft budget and medium-term outlook of the budget of the Office

The Council for 2 additional years of Ministry and to the Budget Committee of the

the Chamber of Deputies.



(3) the annual report in accordance with the accounting Act and report on the implementation of the budget

The Council shall submit not later than 3 months after the end of the calendar year

the Ministry and the Budgetary Committee of the Chamber of Deputies. Annual report of the

The Council shall publish on its Internet site.



(4) the financial statements of the Office of the Council is verified by an auditor.



PART FIVE



TRANSITIONAL AND FINAL PROVISIONS



§ 34



Transitional provisions



(1) a public institution which, before the date of entry into force of this Act

She did not have an obligation to make a budget, be annexed to the draft budget in accordance with § 5

paragraph. 3 information on the approved budget for the current year, data on

the facts of the current year and anticipated data on the actual performance of the

the budget for the previous year for the first time in 2019.



(2) the Ministry increases the amount fixed pursuant to § 10 para. 1 for the year



and up to the amount of 2018) 0.5% the Ministry forecasted nominal

gross domestic product in the year 2018,



(b)) up to 2019 the amount of 0.25% of the Ministry forecasted nominal

gross domestic product for the year 2019.



(3) for the purposes of section 11, the amount of the total expenditure of the public sector

institutions per year



and calculated retroactively in 2018) 2019 is increased by the amount used

the Ministry in 2018 in accordance with paragraph 2 (a). and)



(b)) the calculated retroactively in 2019-2020 is increased by the amount used

the Ministry in 2019 in accordance with paragraph 2 (a). (b)).



(4) the procedure according to § 11 shall apply for the first time in 2019. The amount of remedial

folders from the previous year according to § 11 para. 1 in the year 2019, provides

as a zero value.



(5) in the first election of the members of the Council, pursuant to section 25, after the effective date of this

the Act is the mandate of the President of the Council for 6 years, a member proposed by the Senate

4 years and a member of the Czech National Bank proposed two years ago.



§ 35



The effectiveness of the



This Act shall take effect on 1 January 2000. January 2017, with the exception of section 17(2).

3, which shall enter into force on 1 January 2000. January 2018.



Hamáček in r.



Zeman in r.



Sobotka in r.



1) Council directive 2011/85/EU of 8 March. November 2011 about the requirements for

budgetary frameworks of the Member States.



2) Council Regulation (EC) No 1466/97 of 7 July. July 1997 on the strengthening of

surveillance of budgetary positions and the surveillance and strengthening

coordination of economic policies, as amended.



Council Regulation (EC) No 1467/97 of 7 July. July 1997 on speeding up and

clarify the excessive deficit procedure as amended.



Council Regulation (EC) no 479/2009 of 25 June. may, 2009 on the application of

The Protocol on the excessive deficit procedure annexed to the Treaty on the

establishing the European Community (codified version), as amended.



3) European Parliament and Council Regulation (EU) No 549/of 21 December 2013.

may 2013 on the European system of national and regional accounts in the

Of the European Union.



4) § 4 paragraph 2. 8 (a). (d)) and § 18 para. 1 (b). c) of Act No. 563/1991 Coll.,

on accounting, in the wording of later regulations.



5) Paragraph 2.51 and 2.71 Annex of the European Parliament and of the Council

Regulation (EU) No 549/2013.



6) Article. 7 of Council Regulation (EC) No 1466/1997, as amended.



7) Council Regulation (EC) No 1466/1997, as amended.



8) Article. 2A of Council Regulation (EC) No 1466/1997, as amended.



9) Act No. 586/1992 Coll., on public health insurance,

in the wording of later regulations.



10) Act No. 218/2000 Coll. on budgetary rules, as amended by

amended.



11) article 1 and article. 3 (2). 2 Council Regulation (EC) no 479/2009.



12) Act No. 553/1991 Coll., on the Czech General health insurance company

Republic, as amended.



Act No. 280/1992 Coll., on departmental, industry, corporate, and other

health insurance companies, as amended.



13) Law No 250/2000 Coll. on budgetary rules local budgets,

in the wording of later regulations.



14) Act No. 21/1992 Coll., on banks, as amended.



15) Act No 87/1995 Coll., on savings and credit cooperatives and

some of the measures related to the law and the Czech

the National Council No. 586/1992 Coll., on income taxes, as amended

regulations.



16) Act No. 374/2015 Coll. on health and resolution on

the financial market.



17) article 2 (2). 1A of Council Regulation (EC) No 1467/97.



18) Decree No 5/2014 Coll., on the way, terms and scope of the data

submitted for the evaluation of the performance of the State budget, budgets of State

funds, the budgets of territorial self-governing units, budgets, voluntary

municipalities and Regional Councils of the regions cohesion budgets, as

amended.



19) Act No. 451/1991 Coll., laying down some other assumptions

to perform certain functions in State bodies and organizations of the Czech and

Slovak Federal Republic, the Czech Republic and the Slovak Republic,

in the wording of later regulations.