Key Benefits:
REGULATION
MINISTER OF FINANCE
of 16 January 2014
on budgetary reporting
On the basis of art. 41 par. 2 of the Act of 27 August 2009. on public finances (Dz. U. of 2013 r. items 885, as late. (d) the following shall be managed:
Chapter 1
General provisions
§ 1. [ Substantive Scope] The Regulation shall specify:
1) the types, forms, terms and methods of drawing up the reports:
(a) from the implementation of the budgets of local government units,
(b) on the implementation of financial plans of budget units
(c) from the revenue and expenditure on the accounts referred to in Article 163 and Art. 223 of the Act of 27 August 2009. on public finances, hereinafter referred to as 'the Public Finance Act',
(d) on the implementation of the financial plans of the budgetary establishments
(e) from implementation of the financial plans of the executive
(f) on the implementation of the financial plans of the budgetary authority
(g) from the implementation of the financial plans of the State-related
(h) the state of financial resources in the bank accounts of local government units,
(i) from the implementation of the financial plans of the Social Insurance Institution,
(j) of the structural expenditure incurred by the financial sector units;
2. bodies required to draw up the different types of reports referred to in point 1 and the recipients of those reports;
3) the types and rules for drawing up reports on obligations under public-private partnership agreements concluded on the basis of separate laws by entities of the public finance sector.
§ 2. [ Definitions] The terms used in the Regulation indicate:
1) a facility-a budget unit established outside the borders of the Republic of Poland;
2) the local government budget unit-the municipal, district or provincial budget unit, as appropriate;
3) the management of the local government unit-respectively the mayor (mayor, president of the city), the administration of the district, the administration of the voivodship or the board of association;
4) Chairman of the Management Board of the Local Government Unit-respectively the Mayor, Mayor, President of the City, Starostia, Marshal or Chairman of the Board of Association;
5) the authorising officers of the state budget-the authorising officers referred to in the provisions adopted on the basis of art. 198 of the Act on Public Finance;
6) the budget classification-the classification referred to in the provisions issued on the basis of art. 39 (1) 4 point 1 of the Act on public finances;
7) classification of structural expenditure-classification as referred to in the regulations issued on the basis of art. 39 (1) 4 point 2 of the Act on public finances;
8) the end of the reporting period or the day ending the reporting year-the last day of the reporting period, the day preceding the change in the organisational and legal form, as well as the date of termination of the liquidation;
9) EFTA Member States-Member States of the European Free Trade Agreement (EFTA);
10) the manager of the servicer-the manager of the handling unit referred to in the Act of 8 March 1990, as applicable. of the municipal government (Dz. U. of 2016 r. items 446), Law of 5 June 1998. o the district administration (Dz. U. of 2016 r. items 814) and the Act of 5 June 1998. o self-government of the voivodship (Dz. U. of 2016 r. items 486).
Chapter 2
Types of reports
§ 3. [ Types of reports] The following reports shall be established:
1) Rb-23-a report on the state of the funds on the bank accounts of the state budget units, excluding the customs chambers of the customs chambers; the model of the report is set out in Annex 1 to the Regulation;
2. Rb-23A-a report on the state of the funds in the bank account of the customs chambers for the collection of the budget revenue from excise duty, the games tax and the extraction tax of some of the copalers; the model of the report is Annex No 2 to the Regulation;
3) Rb-23B-report on the state of the measures on the bank accounts of the customs chambers, excluding the account for the collection of the budget revenues from excise duty, the games tax and the extraction tax of certain copalers; the model of the report is Annex 3 to the Regulation;
4) Rb-23PL-report on the settlement of the cash resources of the facility; the model of the report is Annex No 4 to the Regulation;
5) Rb-24-a report on the state of the funds in the accounts of the treasury offices; the model of the report is Annex No 5 to the Regulation;
6) Rb-27-report on the implementation of the budget revenue plan; the model of the report is set out in Annex 6 to the Regulation;
7) Rb-27PL-report on the implementation of the budget revenue plan of the facility; the model of the report is set out in Annex 7 to the Regulation;
8) Rb-27UE-report on the implementation of the budget plan of the budget of European funds; the model of the report is set out in Annex 8 to the Regulation;
9) Rb-27S-report on the implementation of the budget revenue plan of the self-government budgetary unit/local government unit; the model of the report is set out in Annex No. 9 to the Regulation;
10) Rb-27ZZ-report on the implementation of the revenue plan related to the implementation of government administration tasks and other tasks commissioned by the local government units of the statutes; the model of the report is set out in Annex No. 10 to the Regulation;
11) Rb-PDP-a report on the execution of tax revenues of the municipality/city on the rights of the district; the model of the report is set out in Annex No. 11 to the Regulation;
12) Rb-28-report on the implementation of the state budget expenditure plan; the model of the report is set out in Annex No 12 to the Regulation;
13) Rb-28PL-report on the implementation of the budget expenditure plan of the facility; the model of the report is set out in Annex No. 13 to the Regulation;
14) Rb-28 Programmes-report on the implementation of the state budget expenditure plan on programmes implemented from EU budget appropriations and non-reimbursable resources from assistance granted by EFTA Member States, with the exception of expenditure on the implementation of the common agricultural policy; the model of the report is set out in Annex 14 to the Regulation;
15) Rb-28 programmes of the CAP-a report on the implementation of the State budget expenditure plan on programmes implemented from the EU budget for the implementation of the common agricultural policy; the model of the report is Annex No 15 to the Regulation;
16) Rb-28UE-report on the implementation of the budget expenditure plan of the European measures, excluding expenditure for the implementation of the Common Agricultural Policy; the model of the report is set out in Annex 16 to the Regulation;
17) Rb-28UE CAP-a report on the implementation of the expenditure plan of the budget of European funds for the implementation of the common agricultural policy; the model of the report is Annex No 17 to the Regulation;
18. Rb-28NW-a report on the implementation of the expenditure plan which has not expired at the end of the financial year; the model of the report is set out in Annex 18 to the Regulation;
(19) Rb-28NW Programs-report on the implementation of the budget expenditure plan of the country which has not expired at the end of the financial year in respect of programmes implemented from EU budget appropriations and non-reimbursable resources from the aid granted by EFTA Member States; the model of the report is Annex No 19 to the Regulation;
20) Rb-28S-report on the implementation of the budgetary expenditure plan of the local government/local government unit; the model of the report is set out in Annex No. 20 to the Regulation;
21) Rb-28NWS-a report on the implementation of the plan of expenditure of the local government budget unit/local government unit, which did not expire at the end of the financial year; the model of the report is set out in Annex No. 21 to the Regulation;
22) Rb-NDS-the report on the surplus/deficit of the local government unit; the model of the report is Annex No 22 to the Regulation;
23) Rb-30S-a report on the implementation of the financial plans of the local budgetary establishments; the model of the report is Annex No 23 to the Regulation;
24) Rb-33-report on the implementation of the financial plan of the State special-purpose fund; the model of the report is Annex No. 24 to the Regulation;
25) Rb-34PL-report on the execution of income and expenditure on the account referred to in art. 163 of the Act on Public Finance; the model of the report is Annex 25 to the Regulation;
26) Rb-34S-report on the execution of revenue and expenditure on the account referred to in art. 223 ust. 1 act on public finances; the model of the report is Annex No 26 to the Regulation;
27) Rb-35-report on the implementation of the revenue and expenditure plan of the executive agency; the model of the report is set out in Annex No. 27 to the Regulation;
28) Rb-40-report on implementation, as defined in the Finance Act for the financial year, the financial plan of the State special-purpose fund/executive agency/institutions of the budgetary economy/Social Insurance Institution; the model of the report is Annex No 28 to the Regulation;
29) Rb-50-report on grants/expenditure related to the performance of government administration tasks and other tasks commissioned by local government units with statutes; model of the report is set out in Annex No. 29 to the Regulation;
30) Rb-70-report on employment and salaries; the model of the report is Annex No. 30 to the Regulation;
31) Rb-WSa-a report on structural expenditure incurred by local government units; the model of the report is Annex No 31 to the Regulation;
32) Rb-WSb-report on structural expenditure by voivodship (regional) incurred by other entities in the public finance sector, excluding outposts; the model of the report is Annex 32 to the Regulation;
33) Rb-ST-a report on the state of the funds on the bank accounts of local government units; the model of the report is Annex No. 33 to the Regulation;
34) Rb-Z-PPP-a report on the state of the liabilities resulting from public-private partnership agreements; the model of the report is Annex No 34 to the Regulation;
35) Rb-FUS-a report on the implementation of selected elements of the Financial Plan of the Social Insurance Fund; the model of the report is set out in Annex 35 to the Regulation;
36) Rb-FER-a report on the implementation of selected elements of the Financial Plan of the Pension Fund of the Pension Fund; the model of the report is Annex No. 36 to the Regulation.
Chapter 3
Units required for the preparation and transmission of reports
§ 4. [ Entities obliged to draw up and transmit reports on behalf of the entity] The following shall be required for the preparation and transmission of reports on behalf of an entity:
(1) as regards the State budget:
(a) the authorising officers of the State budget of all grades, except for the service managers Rb-23, Rb-27, Rb-28 and Rb-70, subject to point (k),
(b) the budget of the State budget of all grades, except for the managers of the premises, implementing expenditure for programmes involving funds from the EU budget and non-reimbursable of the aid granted by the Member States EFTA and the implementation of the Common Agricultural Policy-Rb-28 Programmes and the Rb-28 programmes of the CAP,
(c) the managers of the facilities-Rb-23PL, Rb-27PL and Rb-28PL,
(d) the managers of the premises supervised by the Minister responsible for foreign affairs, the reports referred to in point. c and Rb-34PL,
(e) the authorising officers of the State budget which have not expired at the end of the financial year-Rb-28NW and Rb-28NW Programmes,
(f) the authorising officers of the State of the customs funds-Rb-33 and Rb-40,
(g) the competent authority of the executive agency-Rb-35 and Rb-40,
(h) directors of budgetary management bodies-Rb-40,
(i) the authorising officers of the State providing grants for the implementation of tasks in the field of government administration and other tasks outsourced by the local government to the statutes-Rb-50,
j) The chief of tax offices and the directors of the treasury chambers, as tax authorities-Rb-24 and Rb-27,
(k) the directors of the customs chambers according to the scope of the tasks resulting from the separate provisions, in particular those issued on the basis of art. 9 ust. 2a of the Act of 27 August 2009. o Customs Service (Dz. U. of 2015 items 990, with late. zm.) as:
-tax authorities competent to collect taxes-Rb-23A and Rb-27,
-managers of state budget units-Rb-27, Rb-28 and Rb-70,
-tax authorities and managers of state budget units-Rb-23B,
(l) Chairman of the management boards of local government units and managers of organizational units directly carrying out tasks in the scope of government administration and other tasks outsourced to the bodies of local government with statutes-Rb-27ZZ and Rb-50,
(m) Chairman of the Social Insurance Institution-Rb-33, Rb-40 and Rb-FUS,
(n) The President of the Agricultural Social Insurance Fund-Rb-33, Rb-40 and Rb-FER,
(o) President of the Management Board of the State Fund for the Rehabilitation of Persons with Disabilities-Rb-33 and Rb-40;
2. within the scope of the budget of European funds:
(a) the authorising officer in part 87-Rb-27EU,
(b) the authorising officers of the State budget of all grades, implementing the budget of the European resources-Rb-28EU and Rb-28EU of the CAP;
3. within the scope of budgets of local government units:
a) Chairman of the Board of Local Self-Government Units-Rb-27S, Rb-27ZZ, Rb-PDP, Rb-28S, Rb-28NWS, Rb-NDS, Rb-30S, Rb-34S, Rb-50 and Rb-ST,
b) the managers of the organizational units subordinate to the units of local government-Rb-27S, Rb-27ZZ, Rb-28S and Rb-50,
(c) (repealed),
(d) the local government managers of budget establishments-Rb-30S,
(e) the managers of the local government units, with the accounts referred to in Article 3 (1) of the EC- 223 ust. 1 of the Act on Public Finance-Rb-34S,
(f) the managers of the budgetary units implementing expenditure which have not expired at the end of the financial year-Rb-28NWS,
g) managers of units serving, according to the scope of the tasks resulting from the separate provisions-Rb-27S, Rb-27ZZ, Rb-28S, Rb-28NWS, Rb-30S, Rb-34S and Rb-50;
4) in terms of employment and remuneration in public institutions-managers of public universities-Rb-70;
5) in the scope of structural expenditure incurred by the local government units-Rb-WSa:
(a) managers of organizational units subordinate to and supervised by units of local government (local government managers: budget units, budgetary establishments, cultural institutions, medicinal entities or public self-government health care facilities, managers of other local legal persons, created on the basis of separate laws) and managers of unit-handling units,
(b) the chairman of the management boards of local government units, on the basis of the unit reports drawn up by the managers of the units referred to in point (b) a and its own personal report-consolidated collective;
6) in the scope of structural expenditure by voivodship (regional) incurred by the other units of the public finance sector, excluding the facilities-Rb-WSb:
a) managers: state budget units, state organisational units, state cultural institutions, state-owned film institutions, independent public health facilities, executive agencies, economy institutions budget, public universities and other legal persons, created on the basis of separate laws, the disposals of the State special-purpose funds-unit,
(b) the authorising officers of the budget of the second step, and the disposals of the budget part, on the basis of the unit and total reports covering the expenditure of all the business units and the bodies appointed and supervised by them and their own personal report-consolidated joint;
7) as regards the obligations arising from the public-private partnership agreements of the public finance sector entity, if they have concluded public-private partnership agreements on the basis of separate provisions-Rb-Z-PPP.
Chapter 4
Ways of compiling and reporting
§ 5. [ Showing data in reports] The data in the reports shall be shown:
1) within the scope of the plan-in the amounts resulting from the financial plan of the entity, after taking into account changes made in the mode of the Act on public finances;
2) in terms of performance-accruing from the beginning of the year to the end of the reporting period or, in the cases specified in the reports, by state for a specific day.
§ 6. [ Reports] 1. Reports:
1) unit-are drawn up by the managers of the organizational units, the managers of the units serving and the chief of the tax offices on the basis of the accounting records;
2. the total, in the detail of the separate reports, shall be drawn up by:
(a) the authorising officers of the budget of the second degree and of the authorising officers of the budgetary part of the budget which have been subject to the unit reports of their own units and their own separate accounts,
(b) the authorising officers of the State budget, providing grants for the implementation of tasks in the field of government administration and other tasks outsourced by local government units on the basis of reports Rb-50 received from self-government units territorial,
(c) the directors of the treasury chambers on the basis of the reports of the tax offices, as tax authorities;
3) collective, in the detail of the separate reports-are drawn up by the chairmen of the management boards of local government units on the basis of the unit reports of the subordinate units and the report of the unit self-government unit territorial, as a budgetary entity and as a body;
4. consolidated and joint consolidated accounts-are drawn up by the entities listed in § 4 (5) and (6), after the elimination of the flows of internal and intra-sectoral financial resources.
2. Dissponsor of Part 77. Taxes and other contributions to the State budget shall be drawn up by:
1. monthly total report on the basis of:
(a) reports of tax authorities,
(b) data resulting from the records of shares of local government units in income tax receipts from natural persons,
(c) the data resulting from the records of the appropriations entered in the budget of the European Union transferred to the revenue account of the State,
(d) the data resulting from the records of appropriations not used in time for expenditure which does not expire on the expiry of the financial year, transferred to the revenue account of the budget of the State;
2) an annual total report on the basis of the reports and data listed in point 1, taking into account the state of the measures in the accounts of the state budget.
3. In the event of a change, within a financial year, of a body with a part of the state budget, the report shall be drawn up by the body which is at the disposal of the part at the end of the reporting period, taking into account in the report data from the report drawn up by the authority that previously has a part, for the day that ends the authority to dispose of the part.
§ 7. [ Drawing up reports separately for individual budget parts] Where a minister is the authorising officer of several budgetary parts, the joint report shall be drawn up separately for each of the budget parts.
§ 8. [ Method of expression of the data reported in the reports] 1. The data reported in the reports shall:
1. unit-shall be expressed in zloty and pennies according to the rules governing the keeping of the accounts, except for the unit reports of the premises where the data is expressed in the currency in which the accounting is carried out;
2) total and aggregate-shall be expressed in zlotys and grooves, except for the Rb-70 report, in which the data is expressed in zloty;
3) consolidated and cumulative consolidated-shall be expressed in thousands of zlotys, with the exception of the reports of the authorising officers of the funds of the second degree of the preparation of the consolidated consolidated accounts, where the data is expressed in zlotys and groves.
2. The data reported in the Rb-Z-PPP, Rb-FUS and Rb-FER reports shall be expressed in thousands of zlotys.
§ 9. [ Requirements for reporting] 1. The managers of the units, the managers of the units serving and the chief of the tax offices are obliged to draw up the reports reliably and properly in terms of substance and formality.
(2) The amounts shown in the reports shall be in accordance with the data resulting from the accounting records.
3. Entities receiving reports shall be obliged to check them in terms of formal and accounting terms.
4. The bodies receiving the reports shall be entitled to control the substance of the reports transmitted; for this purpose, they may request the presentation of the indicated books and documents.
5. Irregularities in the reports, disclosed in the mode of the mouth. 3 and 4, remove respectively the steering of the units, the managers of the operating units or the chief of the tax offices, which shall draw up the separate accounts before the data contained in the reports are included in the aggregated or aggregated reports. Where necessary, appropriate corrective provisions should also be made in the accounting books of the reporting period.
(6) In the case of irregularities detected by the Ministry of Finance, the authorising officer of the budget of the State which has transmitted the reports shall be obliged to remedy those irregularities without delay.
§ 10. [ Form] The reports shall be drawn up in the form of an electronic document subject to § 12 (1). 3 and § 13 ust. 1.
§ 11. [ Reporting of reports in the IT System of State Budget Support] 1. Reports Rb-23, Rb-23A, Rb-23B, Rb-24, Rb-27, Rb-28, Rb-28NW, Rb-28 Programs, Rb-28 Programs of the CAP, Rb-28NW Programs, Rb-28UE, Rb-28UE CAP, Rb-33, Rb-35, Rb-40, Rb-50 and the total Rb-34PL are transmitted in the Informatics System of State Budget Support.
2. Reports Rb-70, Rb-WSa, Rb-WSb, Rb-Z-PPP, Rb-FUS and Rb-FER shall be submitted to the recipients of the reports to the electronic box of information referred to in the Act of 17 February 2005. information on the activities of entities carrying out public tasks (Dz. U. of 2014 items 1114 and 2016 items 352), marking the titles of the messages with the reported reports corresponding to the number of parts and names of those reports.
3. In the absence of the possibility of timely transmission of the reports in the manner indicated in the paragraph. 2, due to the malfunctioning of the IT system, these reports shall be transmitted at the latest on the first working day following the day of the removal of the failure.
4. Reports of the Rb-27ZZ and Rb-50 management boards of local government units shall transmit in the form of an electronic document to the Informatics System of the State Budget Support and to the news of the competent chambers of auditors.
§ 12. [ Reports drawn up in the form of an electronic document] 1. Reports of Rb-27S, Rb-PDP, Rb-28S, Rb-28NWS, Rb-NDS, Rb-30S, Rb-34S and Rb-ST the management boards of local government units shall transmit to the competent regional chambers of auditors in the form of an electronic document.
(1a) In the absence of a timely transfer of reports in the manner indicated in the paragraph. The reports shall be transmitted no later than the first working day following the day of the removal of the failure, due to the malfunctioning of the computer system.
2. The Regional Chamber of Auditors shall transmit the data of the reports referred to in paragraph 2. 1, to the Ministry of Finance in the form of an electronic document.
3. The managers of the units or the managers of the operating units shall report to the management board of the local government unit the report in the form specified by the Management Board of the Local Government Unit.
§ 13. [ Reports drawn up in written form] 1. Reports Rb-23PL, Rb-27PL, Rb-27UE, Rb-28PL, Rb-34PL shall be drawn up in writing.
2. The data from the Rb-27PL and Rb-28PL reports the authorising officer responsible for the budgetary part shall be entered in the State Budget System of the State Budget.
§ 14. [ Signature of the report] 1. The report shall be signed by the chief accountant (treasurer) and head of the unit (the fund's authorising officer, the chairman of the administrative board of the local government unit, the manager of the servicer).
1a. In the tax offices, the report shall be signed by the accountant of the accounting officer and the Head of the Tax Office.
2. The report in the form of an electronic document shall be provided with a secure electronic signature within the meaning of the Act of 18 September 2001. o electronic signature (Dz. U. of 2013 r. items 262, z 2014 r. items 1662 and of 2015 items 1893), verified by means of a valid qualified certificate.
3. The report submitted to the electronic inbox may be accompanied by the signature of the confirmed ePUAP Trusted Profile referred to in the Act mentioned in § 11 paragraph. 2.
4. In the case of the report passed in the Informatics System of the State Budget Service, the use of electronic signatures with the use of certificates issued by the National Bank of Poland using equipment designated by the Bank may be used as part of the provision of a bank account service.
5. The signatures on the written report shall be made by hand in the form indicated on the form. Under the caption, a stamp shall be placed with the name of the signatory.
§ 15. [ Instructions for drawing up the reports] Detailed way of drawing up the budgetary reports in respect of:
(1) the State budget, which sets out the instruction set out in Annex No 37 to the Regulation;
(2) the budget of the European measures-sets out the instruction set out in Annex 38 to the Regulation;
3. budgets of local government units-sets out the instruction set out in Annex No 39 to the Regulation;
4) structural expenditure incurred by units of the public finance sector-sets out the instruction set out in Annex No. 40 to the Regulation;
5. the obligations arising from public-private partnership agreements, which shall be set out in Annex No 41 to the Regulation.
§ 16. [ Obligation to report on a timely basis] The heads of state and local government units, the managers of the operating units and the chief treasury of the tax offices shall be required to forward them in a timely way to the recipients of these reports.
§ 17. [ Reporting deadlines and recipients of reports] 1. The timesheets of reporting and the recipients of reports in respect of:
1) the state budget-defines Annex No 42 to the Regulation;
(2) the budget of the European measures-sets out Annex No 43 to the Regulation;
3) budgets of local government units-defines Annex No 44 to the Regulation.
2. The deadline for the transmission of the accounts to the authorising officers of the budget of the third country shall apply to the transmission of own separate accounts of the authorising officers of the second step and the authorising officers of the budget part.
3. (repealed).
4. The members of the budget parts 72 and 73 shall draw up their own accounts within two days after the expiry of the time limit laid down for the authorising officers of the third country budget.
Chapter 5
Reporting periods
§ 18. [ Reporting Periods] 1. Reports Rb-23, Rb-23A, Rb-23B, Rb-24, Rb-27, Rb-27UE, Rb-27S, Rb-28, Rb-28 Programs, Rb-28 Programs of the CAP, Rb-28UE, Rb-28UE CAP, Rb-28NW, Rb-28NW Programs, Rb-28S, Rb-FUS and Rb-FER are drawn up in the following months of the financial year.
2. (repealed).
3. Reports Rb-23, Rb-23A, Rb-23B, Rb-24, Rb-27, Rb-28, Rb-28 Programmes and Rb-28 CAP programmes for December shall be drawn up from the beginning of the year to the end of December, taking into account the financial operations made up to the ninth working day following the end of the year. the financial year.
4. Reports Rb-23PL, Rb-27PL, Rb-27ZZ, Rb-28PL, Rb-NDS, Rb-30S, Rb-33, Rb-34PL, Rb-34S, Rb-35, Rb-40, Rb-50, Rb-70 and Rb-Z-PPP are drawn up in the following quarter of the financial year.
(5) The Rb-28NWS report shall be drawn up in the first and second quarters of the financial year.
6. Reports Rb-23, Rb-23A, Rb-23B, cumulative Rb-23PL, Rb-24, Rb-27, Rb-27UE, Rb-27S, Rb-28, Rb-28 Programs, Rb-28 Programs of the CAP, Rb-28UE, Rb-28UE CAP, Rb-28NW, Rb-28NW Programs, Rb-28S, Rb-PDP, Rb-WSa, Rb-WSb and Rb-ST shall be drawn up for the financial year, with this that, within the scope of the State budget, taking into account the financial operations related to settlements during the transitional period following the end of the financial year, referred to in the provisions adopted on the basis of art. 198 of the Act on Public Finance.
Chapter 6
Transitional and final provisions
§ 19. [ Application of the Regulation] 1. The provisions of the Regulation shall apply for the first time to the reports drawn up for the reporting periods of the year 2014.
2. Reports for: December 2013, 4th quarter of 2013 and the year 2013 shall be drawn up and transmitted in accordance with the provisions so far.
3. The provisions of § 3 (1) shall apply to the Rb-27S report on the implementation of the budget revenue plan of the local government unit for the year 2013. 3 point 6 of Annex No 39 to the Regulation.
4. The reports referred to in paragraph. 2, with the exception of the reports for December 2013, shall apply the time limits set out in Annex Nos 42 and 44 to the Regulation.
5. The Minister of Finance does not draw up the report for the year 2013, referred to in § 4 point 1 lit. 1 of the Regulation mentioned in § 21. The report referred to in Paragraph 6 (1) of the The provisions of § 12 of Annex No 37 to the Regulation shall apply in respect of the second paragraph of point 2.
6. Report for the fourth quarter of 2013 the implementation of the financial plan of the Social Insurance Institution and the correction of the report shall be drawn up in accordance with the model set out in Annex No 28 to the Regulation and within the time limit set out in Annex No 42.
§ 20. [ Reports drawn up by the authorising officer of the State Fund for the Rehabilitation of Disabled Persons] The authorising officer of the State Fund for the Rehabilitation of Disabled Persons shall draw up:
1) report Rb-40 for the fourth quarter of 2013 and for the reference periods of the year 2014, and shall be transmitted by the Minister of Labour and Social Policy within the time limits laid down in Annex No 42 to the Regulation;
2) report Rb-33 for the first time in the first quarter of 2015
§ 21. [ Repealed provisions] The Regulation of the Minister of Finance of 3 February 2010 is repealed. on budgetary reporting (Dz. U. Entry 103).
§ 22. [ Entry into force] This Regulation shall enter into force on the day following that of the announcement.
§ 22.
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Annex 1. [ Rb-23]
Annexes to the Regulation of the Minister of Finance
of 16 January 2014
Annex No 1
Rb-23
Annex 2. [ Rb-23A]
Annex No 2
Rb-23A
Annex 3. [ Rb-23B]
Annex No 3
Rb-23B
Annex 4. [ Rb-23PL]
Annex No 4
Rb-23PL
Annex 5. [ Rb-24]
Annex No 5
Rb-24
Annex 6. [ Rb-27]
Annex No 6
Rb-27
Annex 7. [ Rb-27PL]
Annex No 7
Rb-27PL
Annex 8. [ Rb-27UE]
Annex No 8
Rb-27UE
Annex 9. [ Rb-27S]
Annex No 9
Rb-27S
Annex 10. [ Rb-27ZZ]
Annex No 10
Rb-27ZZ
Annex 11. [ Rb-PDP]
Annex No 11
Rb-PDP
Annex 12. [ Rb-28]
Annex No 12
Rb-28
Annex 13. [ Rb-28PL]
Annex No 13
Rb-28PL
Annex 14. [ Rb-28 Programs]
Annex No 14
Rb-28 Programs
Annex 15. [ Rb-28 Programmes of the CAP]
Annex No 15
Rb-28 CAP programmes
Annex 16. [ Rb-28UE]
Annex No 16
Rb-28EU
Annex 17. [ Rb-28EU CAP]
Annex No 17
Rb-28EU CAP
Annex 18. [ Rb-28NW]
Annex No 18
Rb-28NW
Annex 19. [ Rb-28NW Programs]
Annex No 19
Rb-28NW Programs
Annex 20. [ Rb-28S]
Annex No 20
Rb-28S
Annex 21. [ Rb-28NWS]
Annex No 21
Rb-28NWS
Annex 22. [ Rb-NDS]
Annex No 22
Rb-NDS
Annex 23. [ Rb-30S]
Annex No 23
Rb-30S
Annex 24. [ Rb-33]
Annex No 24
Rb-33
Annex 25. [ Rb-34PL]
Annex No 25
Rb-34PL
Annex 26. [ Rb-34S]
Annex No 26
Rb-34S
Annex 27. [ Rb-35]
Annex No 27
Rb-35
Annex 28. [ Rb-40]
Annex No 28
Rb-40
Annex 29. [ Rb-50]
Annex No 29
Rb-50
Annex 30. [ Rb-70]
Annex No 30
Rb-70
Annex 31. [ Rb-WSa]
Annex No 31
Rb-WSa
Annex 32. [ Rb-WSb]
Annex No 32
Rb-WSb
Annex 33. [ Rb-ST]
Annex No 33
Rb-ST
Annex 34. [ Rb-Z-PPP]
Annex No 34
Rb-Z-PPP
Annex 35. [ Rb-FUS]
Annex No 35
Rb-FUS
Annex 36. [ Rb-FER]
Annex No 36
Rb-FER
Annex 37. [ STATEMENT OF BUDGETARY REPORTS ON THE STATE BUDGET]
Annex No 37
INSTRUCTIONS FOR COMPILING THE BUDGETARY STATEMENTS OF THE STATE BUDGET
Chapter 1
Report Rb-23 on the state of the appropriations in the bank accounts of the State budget units, excluding the accounts of the customs chambers
§ 1. The report shall be drawn up in accordance with the form.
§ 2. 1. In the unit report:
1. in rows 11, 12, 13, 22, 24, 42 and 45, the reported data should be in accordance with the data available in the State Budget Information System of the State;
2. in rows 14 and 15, the state of the appropriations in the current account of the revenue relating to the revenue of the state budget unit and the other receipts not listed in the Rb-27 report shall be specified;
(3) at line 21, the authorising officer of the budget part shows the funds received from the Ministry of Finance, with a second degree from the authorising officer of the budgetary part, with a third degree, as appropriate, from the authorising officer of the second degree or from the authorising officer of the part of the budget. budget, for the implementation of the expenditure plan of the current year; the appropriations received shall be reduced by the payments made and the appropriations made available to the subordinates, with the exception of the establishments;
4. in line 31, the appropriations for remuneration paid "from below" for the month concerned and included in the expenditure of the relevant reporting period (included in the Rb-28 report), which have been collected from national banks, except for cooperative banks, shall be shown. the framework of substitute banking services, but does not yet burden the accounts of the current expenditure of the State budget units in the district branches of the National Bank of Poland (NBP);
(5) in line 32, the appropriations for remuneration paid "in advance" shall be shown until the end of the reporting period for the accounts of the employees or transferred to the supporting accounts of the cooperative banks on the accounts of the current State units. Budgetary accounts held in the NBP district branches, the payment of wages in the following month (the reporting period), which charge the accounts of the current expenditure of the State budget units, rather than the reference period (not covered by the reference period). in the Rb-28 report);
6. in line 41, the State budget allocations shall demonstrate the resources received in the manner indicated in point 3;
7. in rows 52 to 57, the appropriations are to be entered as at the end of the reporting period:
(a) in the auxiliary accounts for the maintenance of the national budget of the national financial resources referred to in the provisions adopted on the basis of art. 199 (1) 3 of the Act on public finances, including the sum to be commissioned; there are no measures in line 45,
(b) in the accounts referred to in Article 11a of the Act on Public Finance,
(c) in the accounts on which the measures referred to in Article 4 are collected. 5 par. 4 of the Act on Public Finance,
(d) in all other accounts held by the entity not listed in rows 52, 54 and 55 detailing deposit totals; no funds shall be shown in the accounts of the establishments
-foreign currency measures shall be converted into gold using the average rate of the National Bank of Poland, current for the date ending the reporting period;
8. in line 61, the appropriations entered on the revenue of the State budget unit as shown in the Rb-27 statement constituting the revenue payments made in the unit of the unit and not reported at the time of the NBP reporting and the income received by the unit payments made to banks in the framework of replacement cash handling, which did not affect the current NBP account until the end of the reporting period.
(2) In the report, the amount shown in row 11 shall be in accordance with the sum of the amounts shown in rows 12, 14 and 61, excluding the accounts of the disposals of the budgetary part to which the establishments are subject.
3. In the report, the amount of funds received for the implementation of the spending plan of the current year should be agreed with the authorising officer of a higher degree; the amount of funds transferred from the Ministry of Finance is available in the Informatics System of Budget Support States.
4. In the report for the year, the amount shown in row 11 shall be in accordance with the amount shown in row 12, and the amount shown in row 21 shall be in accordance with the amount shown in row 22, except in the case of the implementation of the expenditure from the measures referred to in paragraph 6. art. 181 par. 6 of the Act on public finances.
Chapter 2
Rb-23A report on the state of the funds in the bank account of the customs chambers to collect the budget revenues from excise duty, the games tax and the extraction tax of certain copalers
§ 3. The report shall be drawn up in accordance with the form.
§ 4. 1. In the unit report:
1. in rows 11 to 13, the data shown should be in accordance with the data available in the State Budget Support System;
2. in rows 14, 14a, 14b and 15 specify the state of the funds in the current account of the revenue relating to excise duty, the income for the game tax, the income tax on extraction of certain copalates, and other receipts not listed in the Rb-27 report of the tax authority;
(3) in line 62, the means shown in the Rb-27 report shall be shown as contributions to the income made in the unit of office and not reported at the time of the reporting to the NBP account and the payments made to the banks as part of the replacement service. not affected by the current NBP account by the end of the reporting period.
2. In the report, the amount shown in row 11 shall be in accordance with the sum of the amounts shown in rows 12, 14, 14a, 14b and 62.
3. In the report for the year, the amount shown in line 11 shall be in line with the amount shown in row 12.
Chapter 3
Report Rb-23B on the state of the measures in the bank accounts of the customs chambers, excluding the account for the collection of budgetary revenues from excise duty, the games tax and the extraction tax of certain copalers
§ 5. The report shall be drawn up in accordance with the form.
§ 6. 1. In the unit report:
1. in rows 11, 11a, 12, 12a, 13, 22, 24, 42 and 45 the reported data should be consistent with the data available in the State Budget Information System of the State;
2. in lines 14, 14a, 15, 16 and 17 specify the state of the funds in the current account of the revenue relating to the revenue of the State budget unit, the VAT revenue on imports, the other receipts not listed in the report. Rb-27 and not shown in rows 16 and 17, revenue from taxes collected and not transferred to the tax office and not reported in the Rb-27 statement and excise tax revenue not reported at the end of the reporting period excise duty collection account, game tax and extraction tax of some of the copalers;
3. in rows 18-18c, the taxes levied and not transferred to the tax offices are shown, as at the end of the reporting period, including rows 18a-18c in detail to paragraphs;
4. in rows 19-19d, the excise duty collected and not transferred to the account for the collection of excise tax revenues, the gaming tax and the extraction tax of some of the copalers is shown, as at the end of the reporting period, including in the lines 19a-19d in the verbosity in the paragraphs;
(5) in line 21, the authorising officer of the budget part shows the funds received from the Ministry of Finance less the funds transferred to the third degree, with a third degree from the authorising officer of the part of the budget, on the implementation of the expenditure plan the current year; the appropriations received shall be reduced by the refunds made;
6. in line 31, the appropriations for remuneration paid "from below" for the month concerned and included in the expenditure of the relevant reporting period (included in the Rb-28 report), which have been collected from national banks, except for cooperative banks, shall be shown. the framework of the replacement banking services, but does not yet burden the accounts of the current expenditure of the State budget units in the NBP district branches;
(7) in line 32, the appropriations for remuneration paid "in advance"-transferred to the end of the reporting period for the staff accounts or transferred to the auxiliary accounts of the cooperative banks on the accounts of the current State units, shall be shown in line 32 Budgetary accounts held in the NBP district branches, the payment of wages in the following month (the reporting period), which charge the accounts of the current expenditure of the State budget units, rather than the reference period (not covered by the reference period). in the Rb-28 report);
8. in line 41, the State budget allocations shall demonstrate the resources received in the manner indicated in point 5;
9. in rows 52, 53, 55, 56 and 57, the measures are to be shown as at the end of the reporting period:
(a) in the auxiliary accounts for the maintenance of the national budget of the national financial resources referred to in the provisions adopted on the basis of art. 199 (1) 3 of the Act on public finances, including the sum to be commissioned; there are no measures in line 45,
(b) in the accounts on which the measures referred to in Article 4 are collected. 5 par. 4 of the Act on Public Finance,
(c) in all other accounts held by the entity not listed in rows 52 and 55, detailing the deposit sums
-foreign currency measures shall be converted into gold using the average rate of the National Bank of Poland, current for the date ending the reporting period;
(10) in rows 61 to 64, the funds are entered in the way of payment by way of income made in the unit of the unit and not transferred to the NBP account for the reporting moment and the payment to the banks as part of the replacement cash service, which is not have received the current NBP account until the end of the reporting period:
(a) in line 61, concerning the revenue of the State budget unit as shown in the Rb-27 report (row 11),
(b) in line 62, in respect of VAT on imports, as shown in the Rb-27 report (row 11a),
(c) in row 63 in the field of excise duty,
(d) in row 64, in respect of taxes not transferred to the tax offices.
(2) In the report, the amount shown in row 11 shall be in accordance with the sum of the amounts shown in rows 12, 14 and 61, and the amount shown in row 11a shall be in accordance with the sum of the amounts shown in rows 12a, 14a and 62.
3. In the report, the amount of funds received for the implementation of the spending plan of the current year should be agreed with a senior institution; the amount of funds transferred from the Ministry of Finance is available in the Informatics System of Budget Support States.
4. In the report for the year, the amount shown in row 11 shall be in accordance with the amount shown in row 12, the amount shown in line 11a shall be in accordance with the amount shown in row 12a, and the amount shown in row 21 shall be in accordance with the amount shown in of row 22, except in cases of implementation of expenditure from the measures referred to in Article 181 par. 6 of the Act on public finances.
Chapter 4
Report Rb-24 on the state of the funds in the accounts of the treasury offices
§ 7. 1. The unit report shall be drawn up in the manner specified in the form on which the explanations relating to the fulfilment are issued.
2. In the unit report in rows 1 to 5 in columns 6 and 9, in row 8 (a), (b), (c) and (d) in column 5 and in row 10, column 5, the reported data should be in accordance with the data available in the State Budget Information System of the State.
Chapter 5
Rb-27 report on the implementation of the budget revenue plan
§ 8. Monthly and annual unit reports submitted by:
(1) the authorising officers of the State budget of all grades,
2) the chief of tax offices, as tax authorities,
3) directors of customs chambers, as tax authorities
-are drawn up in the system: section, chapter, paragraph; summation shall be subject to the amounts specified in the headings and chapters.
§ 9. 1. In the reports referred to in § 8 point 1, the following columns shall be completed:
1) in monthly reports for January, February, April, May, July, August, October, November, December-"Plan", "Revenue executed";
2. in the monthly reports for March, June, September and the annual report-"Plan", "Receivables", "Deductions and other reductions in income", "Revenue made", and on the final balance of the column: " receivables payable, Total ',' including net arrears 'and' overpayments ', subject to point 3;
3) in the reports of the authorising officers of the state budget receiving the Rb-27ZZ reports, in the scope of the section "Revenue from the state budget related to the implementation of tasks commissioned by the local government units"-"Plan", "Revenue made".
2. Unit reports, according to the reporting periods, shall be drawn up as follows:
1. the "Plan" column shall show the amounts resulting from the financial plan of the entity and amounts resulting from the financial plans of those establishments shall also be shown in the case of the disposal of the part of the budget to which the establishments are subject;
2. in the column "Receivables", the following is shown: the initial balances (receivables outstanding for payment reduced by overpayments), plus the amounts attributed to the budget revenue, the original maturity of which is due for the financial year concerned, reduction of the amount of the write-downs; if the amount of the overpayments and the write-downs exceeds the amount of outstanding outstanding amounts and footnotes, the difference shall be shown as a negative figure; if the budget revenue has been executed without a footnote, and the provisions of the provisions of the separate do not provide for a footnote for this type of income, in the column 'Receivables' belongs to show the amount of revenue realised on the basis of the analytical records to the account account of the current income of the budgetary unit plus the means by way of the means referred to in point 4;
3. in the column "Deductions and other reductions in income", a reduction of income is shown, made on the basis of separate provisions; including the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2016 r. items 599, with late. zm.)-to cover the baiting and expenses referred to in art. 66 § 1 of this Act;
4. in the column "Revenue carried out", the revenue shall be made on the basis of the analytical accounting of the current income account plus the appropriations made by way of the revenue of the State budget unit constituting a revenue payment done in the unit of the unit and not transferred for the reporting moment to the NBP account and the contributions transferred to the banks as part of the replacement cash handling, which did not affect the current NBP account until the end of the reporting period; if the sum of the returns exceeds the sum of the payments, the difference shall be shown as a negative number;
5. in the relevant columns of the final balance (11-13), the outstanding amounts are to be paid (part of the claims referred to in point 2), including net arrears (outstanding amounts due and may be enforced); and overpayments (overpaid amounts). In the column 'net arrears', no arrears in instalments should be shown (if the instalment is not due), deferred (where the deferred payment is not due), the amounts to which the decision is suspended pursuant to the provisions the tax authority, the administrative court or the separate provisions and the arrears involved in settlement, arrangement or restructuring proceedings.
3. State budget revenue received by local government units in connection with the implementation of the tasks of the government administration shall be included in the reports of the total authorising officers of the state budget, transferring the units of local government grants for the implementation of these tasks, in one section 'Revenue from the State budget related to the implementation of tasks outsourced to local government units' as follows:
1) in the reports for January, February, April, May, July, August, October, November, December:
(a) in the column "Plan", the amounts resulting from the financial plan of the undertaking,
(b) in the column "Revenue executed", the amounts of revenue received from local government units resulting from the analytical records to the current account-revenue;
2) in the reports for March, June, September and year:
(a) in the columns "Plan" and "Revenue made", in accordance with point 1,
(b) in the column "Receivables"-in the relevant chapters, the amounts receivable by local government units in part A. Supplementary data to the Rb-27ZZ report, including claims on incomes not provided by the units of local government in previous years,
(c) in the column "Receivables outstanding", the difference between the amounts shown in the column "Receivables" and the amounts shown in the column "Revenue made",
(d) in the column "including net arrears", in the relevant chapters, the amount of arrears shown by the local government units in Part A. The supplementary data to the Rb-27ZZ report,
(e) in the column "overpayments", in the relevant chapters, the amounts of overpayments shown by the local government units in Part A. The supplementary data to the Rb-27ZZ report.
(4) The monthly report for March, June, September and the annual report, with the exception of reports containing data on establishments (in the chapters on establishments), should be balanced as follows: amount shown in column "Claims" minus the amount shown in the column "Deductions and other reductions in income" minus the amount shown in the column "Revenue executed" shall be equal to the amount shown in the column "outstanding amounts to be paid" minus the amount shown in the column "overpayments", of subject to paragraph. 5.
5. If there are overpayments in the Rb-27ZZ report, then the Rb-27 report may not balance the amount of these overpayments.
§ 10. 1. In the reports referred to in § 8 point 2, the following columns shall be completed:
1) in monthly reports for January, February, April, May, July, August, October, November, December in the range of "Performed income" and "Revenue reported in the reporting period";
2. in the monthly reports for March, June, September and the annual report on the "Receivables", "deductions and other income reductions", "Revenue made", "Revenue reported in the reporting period" and "Final Salda", the relevant columns: 'outstanding claims', 'net arrears' and 'overpayments'.
2. Treasury offices, as tax authorities, shall draw up separate reports in the scope of:
(1) the State budget for the periods referred to in paragraph 1. 1;
2) (repealed).
3. In the reports referred to in paragraph. For the purposes of the reference periods, point 1 shall be shown:
1) revenue of the State budget for taxes, levies and non-tax budgetary receivables:
(a) in the 'Receivables' column, the initial balances of the debt outstanding for payment reduced by the overpayment and increased by the amount of the footnotes, after reduction of the amount of the allowance; if the amount of the overpayments and of the write-offs exceeds the amount of the outstanding amounts payable, the amount of the outstanding amounts owed and footnotes, the difference is shown as a negative number,
(b) in the column "Deductions and other reductions in revenue":
-the flat-rate remuneration of the payers and other incensors referred to in Article 28 § 1 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, of late. zm.), hereinafter referred to as "Law-Tax Ordinance",
-the deduction of tax liabilities from the mutual, undisputed and due claim of the taxpayer against the Treasury of the titles listed in the Article. 64 and art. 66 § 1 item 1 of the Act-Tax Ordinance,
(c) in the column 'Revenue executed', on the basis of tax accounting, payments after reduction of the returns effected; if the sum of the reimbursements exceeds the sum of the payments, the difference shall be shown as a negative number;
(d) in the column "Final balance", respectively, claims outstanding, net arrears (outstanding amounts due and may be enforced) and overpayments (overpaid amounts); in the column "net arrears" not applicable you must show arrears payable in instalments (if the due date is not expired), deferred (where the deferred payment deadline is not expired), the amounts covered by the cessation of execution of the decision under the provisions of the tax authority, the court administrative or separate provisions and arrears of the settlement proceedings, Arrangement or restructuring;
2) the shares of local government units in the revenue revenue of the state budget due for the given reporting period, which reduce the revenue of the state budget:
(a) in the "Receivables" column, the initial balances of the claims outstanding for payment reduced by the overpayment, increased by the contributions of local government units to the revenue revenue of the State budget for the relevant reporting period,
(b) in the column 'Revenue executed', executed and receivable and not transmitted until the end of the reporting period, the shares of local government units in the revenue revenue of the State budget for the relevant reporting period; in the annual report, it shall be shown transferred to the local government units of the amount of shares of local government units in the revenue revenue of the state budget, including the amounts transferred in January of the following year, the amounts of shares in the revenue revenues of the state budget carried out to 31 December of the reporting year,
(c) in the column "Revenue received during the reporting period"-transferred to the local government units of the amount of the shares of local government units in the revenue revenue of the State budget; in the annual report also submitted in January the following year the amount of the shares in the revenue revenue of the State budget carried out by 31 December of the reporting year,
(d) in the column "Final Balance", respectively, the outstanding amounts payable, net arrears and overpayments, arising from the settlement of shares with individual units of local government
-is shown with a minus sign.
4. (repealed).
5. The reports referred to in paragraph 1 2, they shall balance as follows:
1) for the titles listed in the paragraph. 3 points 1-receivables minus deductions and other reductions in income minus income made (payment minus refunds) shall be equal to the remaining payments minus the overpayments;
2) for the titles listed in the paragraph. 3 point 2-the amounts receivable minus the assigned revenue during the reporting period shall be equal to the remaining payments minus the overpayments.
§ 11. 1. In the reports referred to in § 8 point 3, the following columns shall be completed:
1) in monthly reports for January, February, April, May, July, August, October, November, December-"Revenue Made";
2. in the monthly reports for March, June, September and the annual report-"Receivables", "Deductions and other reductions in revenue", "Revenue made" and "Final balance", the relevant columns: " receivables other to payment "," net arrears "and" overpayments ".
2. The reports shall show, according to the reporting periods, the revenue of the State budget in respect of taxes, levies and other non-fiscal budget receivables:
1. in the column "Receivables"-the initial balances of the debt outstanding for payment reduced by overpayments and increased by the amount of the footnotes, after reducing them by the amount of the write-downs; if the amount of the overpayments and write-downs exceeds the amount of outstanding amounts due and footnotes, the difference shall be shown as a negative number;
2. in the column "Deductions and other reductions in income":
(a) a flat-rate remuneration of the payers and helmets referred to in Article 3 (1) (a). 28 § 1 of the Act-Tax Ordinance,
(b) the deduction of tax liabilities on the basis of mutual, uncontested and due receivables of taxpayers ' claims against the Treasury of the titles listed in Article 64 and art. 66 § 1 item 1 of the Act-Tax Ordinance;
3) in the column "Revenue executed"-on the basis of tax accounting, payments, including funds by way of the income of the tax authority constituting contributions from the income made in the unit of the unit and not transferred to the reporting moment for the account NBP and contributions transferred to banks under replacement cash handling which did not affect the current NBP account until the end of the reporting period, after a reduction of the returns made; if the sum of the returns exceeds the sum of the payments, the difference shall be shown as a negative number;
4. in the column "Final balance", respectively, the outstanding amounts payable, net arrears (outstanding amounts due and may be enforced) and overpayments (overpaid amounts), as determined on the basis of the data analytical tax accounts;
5. in the column "net arrears", there should be no arrears payable in instalments (if the repayment date is not expired), deferred (where deferred payment is not expired), amounts subject to the cessation of the execution of the decision on the basis of the provisions of the tax authority, the administrative court or the separate provisions and the arrears covered by settlement, arrangement or restructuring proceedings.
3. The reports referred to in paragraph 1 1 point 2, should balance as follows: receivables minus deductions and other reductions in income minus income done (payments minus refunds) equate to the remaining payments minus the overpayments.
§ 12. 1. The Dissponsor of Part 77 in the report referred to in § 6 par. 2 of the Regulation, the data on the shares of local government units in the proceeds from personal income tax shall be shown in the following columns:
1) in monthly reports for: January, February, April, May, July, August, October, November, December-"Revenue made" and "Revenue received during the reporting period";
2. in the monthly reports for March, June, September and the annual report-"Receivables", "Revenue executed", "Revenue received during the reporting period" and "Final balance", the relevant columns: "outstanding amounts payable", "net arrears" and "overpayments".
2. In the reports referred to in paragraph. 1, the shares of local government units in the proceeds from personal income tax due for a given reporting period, which reduce the revenue of the State budget, shall be shown as appropriate to the reporting periods:
1. in the column entitled "Receivables", the initial balances of the claims outstanding for payment reduced by the overpayment, plus the shares of the local government units in the proceeds of the personal income tax for the relevant reporting period,
2) in the column "Revenue executed"-executed and receivable and not transferred until the end of the reporting period the shares of local government units in income tax receipts from natural persons for the given reporting period; in the annual report is reported to the local government units of the amount of the shares of the local government units in the proceeds from personal income tax, including the amount of shares transferred in January of the following year in the tax receipts income from natural persons carried out by 31 December of the reporting year,
3) in the column "Revenue transferred during the reporting period"-transferred to the units of the local government the amount of shares of local government units in the proceeds from personal income tax; in the annual report also in January of the following year the amount of the shares in the proceeds from personal income tax carried out by 31 December of the reporting year,
4) in the column "Final Balance"-respectively, receivables outstanding for payment, net arrears and overpayments, resulting from the settlement of shares with individual units of local government
-is shown with a minus sign.
3. The report referred to in paragraph 1. In accordance with Article 1 (2), the balance shall be as follows: the amounts receivable minus the assigned revenue during the reporting period shall be equal to the remaining payments minus the overpayments.
4. Dissponsor of Part 77. Taxes and other contributions to the state budget in the report referred to in § 6 paragraph In accordance with Article 2 of the Regulation, data relating to measures coming from the budget of the European Union and of unused appropriations for expenditure which do not expire within the financial year shall be indicated in the following columns:
1) in monthly reports for: January, February, April, May, July, August, October, November, December-"Revenue Made";
2) in the monthly reports for: March, June, September and the annual report-"Receivables" and "Revenue made".
5. In the reports referred to in paragraph. 4:
1. in the column "Receivables" the amount of the amount receivable shall be shown equal to the impact on the revenue accounts of the State budget;
2. in the column "Revenue executed", the revenue shall be shown on the basis of the records of receipts on the revenue accounts of the State budget.
Chapter 6
Rb-28 report on the implementation of the State Budget expenditure plan
§ 13. 1. Unit report shall be drawn up in detail: section, chapter, paragraph; the summation shall be subject to the amounts specified in the departments and chapters.
2. The report shall be drawn up in respect of the following data:
1) in monthly reports, except for the reports for December-"Plan (after changes)", "Commitment", "Implementation of expenditure" and "Commitments by state at the end of the reporting period";
2. in the monthly report for December and the annual report, the data set out in point 1 and "Expenditure which has not expired at the end of the current financial year".
3. The report shall be drawn up as follows:
1. in the column "Plan (after amendment)", data on the planned expenditure resulting from the financial plan of the entity shall be reported, taking into account changes made in accordance with the procedure laid down in the Public Finance Act and, in the case of the authorising officer, of the budgetary part, where they are subject to establishments, amounts resulting from the financial plans of those establishments shall also be shown;
2. in the "Engagement" column, amounts resulting from contracts, decisions and other provisions which are required to be carried out in the current financial year shall be effected;
3. in the column "Implementation of expenditure" the expenditure is to be executed, on the basis of the analytical accounting data of the account of the current budget unit, subject to point 4;
4. the monthly report for December and the year in the "Implementation of expenditure" column shall not show the measures referred to in Article 3 (2). 181 par. 6 of the Act on public finances;
5. in the column "Total Liabilities", all liabilities that are recognised by the entity, which are not paid until the end of the reporting period, shall be reported;
6. in the column 'required obligations arising in the preceding years', an unexpired and unremitted commitment which has not been settled before the expiry of the reference period in question and whose due date has expired before 1 January. the current year;
7. in the column 'required obligations arising in the current year', unwaived liabilities arising from 1 January of the current year to the end of the reporting period which have not been completed before the end of the reporting period have not been regulated and whose due date has expired;
8. in the column "Expenditure which has not expired at the end of the current financial year", expenditure shall be shown to be covered by the financial plan referred to in Article 6, as determined by the Council of Ministers. 181 par. 2 of the Act on Public Finance; this column is to be completed in the monthly report for December and the Annual Report.
4. It shall be allowed, in exceptional circumstances, to be independent of the individual, to make improper burdens and to recognise current accounts, by entering the symbol 4990 instead of a paragraph; an incorrect load shall be recorded in the ordinary course and not in the wrong way. recognition of the account-as a negative number. Improper transfers of funds should be clarified and accounted for in the next reporting period.
5. Dissponsor of part 84. The own resources of the European Union in the case of an overpaid contribution to the budget of the European Union shall provide information in the form of a commentary to the report on the amount of the premium paid, showing it in the details of the budget classification.
Chapter 7
Rb-28NW report on the implementation of the expenditure plan which has not expired at the end of the financial year
§ 14. 1. Disspontors of the State budget measures implementing the expenditure referred to in art. 181 par. 2 of the Act on public finance, draw up reports on the implementation of the plan of these expenses in detail: department, chapter, section; the summation shall be subject to the amounts specified in the departments and chapters.
2. In the column "Plan", the financial plan referred to in Article shall be established by the Council of Ministers. 181 par. 2 of the Act on public finances.
3. In the "Execution" column, the execution of expenditure shall be executed on the basis of the analytical accounting data in the auxiliary account for the appropriations for the non-expired expenditure, subject to paragraph 1 (2). 4.
4. In the report on the implementation of the plan of expenditure from the measures referred to in art. 181 par. 6 of the Public Finance Act, in the "Execution" column, the actual expenditure included in the plan is actually executed, i.e. as appropriate: the data on the basis of the analytical accounting for the appropriations for the non-expired expenditure and the amount of funds transferred to the accounts of the beneficiaries of the operational programmes, after taking into account the returns.
(5) The data in the reports shall be recorded according to the budget classification in force in the year in which the plan was established by the Council of Ministers.
Chapter 8
Rb-33 report on the implementation of the financial plan of the State special-purpose fund
§ 15. 1. The report shall be drawn up in the full scope of the data, resulting from the form, in detail: section, chapter, paragraph, separately for each fund. In the column identifying the fund, the appropriate symbol shall be inserted.
2. The following symbols shall be adopted identifying the funds:
(1) 301-Social Insurance Fund;
2) 302-Pension Fund-Rentin;
3) 303-Labour Fund;
4) 304-The Decommissioning Maintenance Fund;
5) 306-Administrative Fund;
6) 310-Prevention and Rehabilitation Fund;
(7) 312-Geodesic and Cartographic Assets Management Fund;
8) 313-Foundation for the Promotion of Creativity;
9) 315-Police Support Fund;
10) 316-Public Safety Upgrade Fund;
11) 317-Fund-Central Record of Vehicles and Drivers;
12) 318-Physical Culture Development Fund;
13) 319-Student Sports Fund for Students;
(14) 330-Reprywatisation Fund;
(15) 331-Business Restructuring Fund;
16) 332-Treasury Fund;
17) 333-The Polish Science and Technology Fund;
18) 334-Armed Forces Modernisation Fund;
19) 335-The Culture Promotion Fund;
20) 336-Aid Fund and Postpenitentiary Assistance Fund;
(21) 337-The Conviction Fund and the Development of Prison Occupational Works;
22. 338-The Compensation Fund;
23) 340-Border Guard Support Fund;
(24) 341-Technological Credit Fund;
25) 342-The Bridge Pension Fund;
(26) 343-The Fund For Solving Gambling Problems;
27) 344-State Support Fund For The State Fire Service;
28) 345-Employee Benefit Guarantee Fund;
29) 346-State Fund for the Rehabilitation of Disabled Persons;
30) 347-Fund Of The Agence;
(31) 348-Support Fund For The Organisation Of Public Loan.
3. In the case of the creation of a new fund, the Minister of Finance shall, at the request of the fund's authorising officer, give the fund a symbol for the purposes of budgetary reporting.
4. In the section A. "Revenue" in the columns: "Plan" and "Execution" shall be shown:
1. by paragraph:
(a) own revenue,
(b) grants from the budget;
2) in the divisional lines:
(a) "K 100"-other revenue not specified in paragraphs of the budget classification and other increases in turnover,
(b) "K 110"-the net operating conditions at the beginning of the reporting period.
5. In the heading B. "Costs and other charges" in the columns: "Plan" and "Execution" shall be shown:
1. by paragraph:
(a) costs,
(b) transfers to the public and other charges;
2) in the divisional lines:
(a) "P 100"-other charges, not shown in paragraphs, and other reductions in rotary measures,
(b) "P 130"-the state of the net turnover at the end of the reporting period.
6. In Section C. it shall be shown at the beginning and end of the reporting period, in the divisional lines:
1) "In 010"-cash in this: cash in cash, free funds transferred to the Minister of Finance for the management of the term or overnight management;
(2) "W 020"-net claims, i.e. amounts receivable after deduction of a write-off of accounts receivable;
3) "W 021"-the amount of the write-off of the receivable receivable;
(4) "In 022"-not included in the write-off of interest on unpaid debts;
(5) "In 030"-other rotary measures;
6. "W 040"-commitments;
7. "W 070"-the state of the net operating measures; the net operating balances shown at the beginning and at the end of the reporting period should be consistent with the states shown in the "execution" column in the A. (item) respectively. K 110) and department B. (pos. P 130).
(7) In Section D. Supplementary data shall be shown to detail the amounts of receivables and liabilities shown in Section C. respectively, in line W 020 and 040.
8. Where the fund's disposal does not carry out directly the tasks resulting from the Act setting up the Fund, the report in the column "Implementation" shall show the actual expenditure incurred definitively for the implementation of the tasks referred to in the Act establishing a fund, after the elimination of internal redistribution transfers.
9. The report of the State Fund for the Rehabilitation of Persons with Disabilities and the Fund of the Agency's Constitions, prior to the transfer to the Ministry of Finance, should be initialled, by the submission of an electronic signature referred to in § 14 paragraph. 2 or paragraph 4 of the Regulation, respectively, by the Minister responsible for Social Security and the Minister responsible for Energy.
10. The reports of the State Fund for the Rehabilitation of Persons with Disabilities do not complete in Section D. Supplementary data.
Chapter 9
Rb-35 report on the implementation of the revenue and expenditure plan of the executive agency
§ 16. 1. The report shall be drawn up in detail: section, chapter, paragraph; the sum shall be subject to the amounts specified in the chapters.
2. In the section A. 'Revenue', the columns: 'plan' and 'execution' shall be shown:
1) in the detail of the chapter, chapter, paragraph-the appropriately planned and executed proceeds of cash constituting the revenue of the executive agency;
2) in the divisional line "K 150"-the state of cash for the beginning of the reporting period on the functioning and execution of the tasks of the executive agency (no funds of the social benefit fund and foreign cash, e.g. wadiums and bail).
3. In the heading B. 'Expenditure', the columns: 'plan' and 'execution' shall be shown:
1) in detail: division, chapter, section-appropriately planned and incurred expenses;
2) in the separate line "P 150"-the state of cash at the end of the reporting period on the functioning and execution of the tasks of the executive agency (no funds of the social benefit fund and foreign cash, e.g. wadiums and bail).
4. In Section C., it shall be shown at the beginning and end of the reporting period:
1) in line W 020-net receivables i.e. amounts receivable after deduction of a write-off of accounts receivable;
2) in line W 021-the amount of the write-off of the receivable receivable;
(3) in line W 022-not included in the write-off of interest on unpaid debts;
4) in line W 040-liabilities.
5. The report of the executive agency, before being handed over to the Ministry of Finance, should be initialled by the minister supervising the activity of the executive agency.
6. The words "Ministry of Finance through" and the name of the competent Ministry to which the Minister supervises the executive agency shall be entered on the report form under the heading "Addressee".
Chapter 10
Report Rb-40 on implementation, as defined in the Finance Act for a given financial year, of the financial plan of the State special-purpose fund/executive agency/institutions of the budgetary economy/Social Insurance Institution
§ 17. 1. The reports on the implementation of the financial plan of the State special-purpose fund/executive agency/institutions of the budgetary economy/Social Insurance Institution shall be made in the scope of the data and in detail not less than that resulting from the Act budget.
2. Where the State customs fund/executive agency/institution of the budgetary economy is set up during the financial year, the reports shall be drawn up in accordance with the adopted financial plan for the financial year in question.
3. Where, in the Finance Act, the expenditure of the State special-purpose fund is planned as redistributive transfers, the statement in the column "Execution", directly under the position of the redistributive transfers, is shown to be actually incurred the final expenditure on the implementation of the tasks indicated in the Act setting up the Fund, after the elimination of internal redistribution transfers.
4. The report of the executive agency, prior to the transfer to the Ministry of Finance, should be initialled, by the filing of the electronic signature referred to in § 14 paragraph. 2 or paragraph 4 of the Regulation, by the Minister supervising the activity of the executive agency concerned.
5. The report of the institutions of the budgetary economy, prior to the transfer to the Ministry of Finance, should be initialled, by the filing of the electronic signature referred to in § 14 paragraph. 2 or paragraph 4 of the Regulation, by the authority performing the functions of the founding body.
6. In the form of the report form of the executive agency and of the budgetary economy, the words 'Ministry of Finance via' and the name of the competent Ministry to which the Minister responsible for supervision or name is addressed shall be entered in the 'Addressee' item. the competent authority exercising the functions of the constituent body.
7. The report of the State Fund for the Rehabilitation of Persons with Disabilities and the Fund of the Agencies of the Agency, prior to the transfer to the Ministry of Finance, should be initialled, by the submission of an electronic signature, referred to in § 14 paragraph. 2 or paragraph 4 of the Regulation, respectively, by the Minister responsible for Social Security and the Minister responsible for Energy.
Chapter 11
Report Rb-50 on grants/expenditure related to the performance of government administration tasks and other tasks commissioned by local government units with statutes
§ 18. 1. Disspontors of the state budget, transferring grants to local government units for the execution of tasks in the field of government administration and other tasks commissioned by statutes, shall be drawn up on the basis of reports received from the management boards of the State units, total Rb-50 reports, separately for municipalities, powiats and provincial governments, in detail: section, chapter, paragraph separately:
1) for grants;
2) for expenditure.
2. Disspontors of the state budget measures referred to in art. 149 (1) 2 of the Act on Public Finance, shall transmit to the authorising officers of the budgetary part of the Rb-50 report five days before the date of transmission of the reports to the Ministry of Finance.
3. The reports referred to in paragraph 1 1, the authorising officers of the budget parts shall be sent to the Ministry of Finance.
Chapter 12
Rb-70 report on employment and wages
§ 19. 1. The Rb-70's unit report on employment and salaries shall be drawn up, on separate forms for each of the occurring types of tasks and organizational forms, subject to the paragraph. 2, managers:
1. budget units,
2) public universities
-in detail: section, chapter, employment status.
2. The report referred to in paragraph 2. 1, for the premises, the authorising officers shall draw up their budget parts.
3. Listed in the mouth. 1 state organisational units draw up Rb-70 reports, without taking into account the persons employed to perform the intervention work and public works, in accordance with the Regulation of the Minister of Labour and Social Policy of 24 June 2014. on the organisation of intervention work and public works and a one-off reimbursement of costs for paid social security contributions (Dz. U. Entry 864).
4. Employment and salaries, for the task referred to in paragraph 1. 3, shall be shown on a separate form, with a precise definition in the title of the organisational and legal form and the nature of the task, only in terms of performance. Column 14-"Execution of personal salaries" must state the remuneration of the remuneration financed by the undertaking concerned (without accounting for the remuneration in part financed by the Labour Fund).
5. State organisational units, as listed in the paragraph. 1, draw up reports for all employees according to the status of employment; in separate headings, they must be listed separately:
(1) persons not covered by multiplication remuneration schemes;
2) persons occupying managerial positions of the State;
3) members of the civil service corps;
4. FTEs of the local members of the Boards of Appeal;
5) forensic professional curators;
6) experts, asesors and appapplicants of the expert Office of the Patent of the Republic of Poland;
7) prosecutors ' asesors and court asesors;
8) officers of the Customs Service;
9) judges and prosecutors;
10) soldiers and officers;
11. FTE members of the colleges of the regional chambers of auditors;
12) employees of the Government Legislative Centre, not included in the labour groups mentioned in points 1 to 11;
13. members of the foreign service not members of the civil service body;
14) teachers employed in schools and institutions run by government bodies;
15) members of the National Board of Appeals at the President of the Public Procurement Office;
16. judicial referendums;
17) assistants of judges and prosecutors;
18) specialists of the opinion of the court teams of specialists.
§ 20. The columns in each column shall be recorded:
1. in column 1, the symbol of the budget part;
2) in column 2-the statistical symbol of the voivodship;
3) in column 3-the authorising officers of the budgetary part may enter the designation of the holders of the subordinates (not to be completed in the joint report of the budget part);
4. in column 4, the corresponding symbols accepted for the identification of the organisational and legal forms shall be shown:
(a) 020-budget units,
(b) 050-public universities;
5. in column 5, the corresponding symbols accepted to indicate the nature of the task shall be shown:
(a) A-the core business of the business unit (does not include the task listed as B),
(b) B-persons employed for intervention and public works;
6. columns 6 and 7 shall be entered in the heading and chapter according to the budget classification;
7. in column 8, the following symbols shall be indicated for the status of employment:
(a) 01-persons not covered by multiplication remuneration schemes,
(b) 02-persons who occupy State positions,
(c) 03-members of the civil service corps,
(d) 04-stage members of the local members of the Boards of Appeal,
(e) 05 to the court of professional curators,
f) 06-experts, asesors and apprentiaries of the Patent Office of the Republic of Poland,
g) 07-prosecutors and asessors to the court,
(h) 08-officials of the Customs Service,
(i) 09-judges and prosecutors,
(j) 10-soldiers and officers,
(k) 11-time members of the colleges of the regional chambers of auditors,
(l) 12-staff members of the Government Legislative Centre not included in the working groups referred to in (c). a-k,
(m) 13-members of the foreign service who are not members of the civil service body,
(n) 14-teachers employed in schools and establishments run by government bodies,
(o) 15-members of the National Board of Appeal of the President of the Public Procurement Office,
p) 16-referendary to the court,
(r) 17-judges and prosecutors ' assistants,
(s) 18-expert forensic specialists of specialists;
8. in column 9, "Plan upon change", the establishment plan of the unit is to be reported by means of a semi-annual average (with the budgetary allocation, the aggregated data shall be completed with the accuracy of the person and the other degrees and managers of the public institutions at the time of the change). an accuracy of two decimal places) for which the reporting entity received personal salaries, not including persons employed outside the country; allocated an increase in employment during the year, with a later start date, and also with respect to units which have been wound up in a given year or Whereas the transformation must be demonstrated in the plan, including in diameters; whereas the units included in Chapter 751-the offices of the supreme authorities of the State, the control and the protection of the law and the judiciary-shall state the employment established in its own right;
(9) in column 10, "The average execution during the reporting period" shows an average number of employees, calculated as full-time units (the members of the budget share the aggregate data with the accuracy of the person and the other members of the budget). degrees and managers of public universities with two decimal places of precision) during the reporting period, with:
(a) the average number of employees during the reporting period shall be calculated by adding the average number of employees, including the replacement, in the individual months of the year which have elapsed since the beginning of the year until the end of the reporting period, and by dividing the average number of employees. the sum received by the number of these months; the average number of employees in a given month shall be calculated by adding half of the staff employed at the beginning of the month, the state employed in 15. the day of the month and half of the state on the last day of the month; the sum received is divided by 2,
(b) the employed persons shall not include persons who do not receive for a given period of remuneration from the establishment of work, i.e. e.g. persons who are on leave, parental and maternity leave, and sickness allowances,
(c) in respect of units which have been converted or liquidated in a given year, the average number of persons employed for the period during which those units were in the state budget sphere shall be carried out; that is to say, if an entity e.g. functioned for 4 months and employed 15 people, it has a diameter showing 5 people (15 persons x 4 months: 12 months),
(d) the employment of disabled persons should be recognised only from those months in which the remuneration of such persons was financed by the remuneration of the individual concerned, calculated on the average number of employees during the reporting period; that is to say that if there were 4 people with disabilities in the course of the year, whose salaries every other month were financed from the State Fund for the Rehabilitation of the Disabled, there are 2 people in the average;
(10) in column 11, "State at the end of the reporting period", the number of persons employed on the last day of the reporting period on the basis of full employment (the members of the budgetary part shall be filled with the accuracy of the person, and Other grades and managers of public HEIs with two decimal places of precision), i.e. the full-time stock (after conversion) status shall be given; point 9 (b) shall apply to the establishment of the employment status;
11. columns 12 and 13-expenditure classified under paragraphs 401 to 407 of the budget classification, as determined for the reporting entity under the remuneration laid down in the Finance Act for the year in question, shall be indicated. a plan after the changes introduced on the basis of the existing provisions by the authorising officers of the budget. In the column 'Plan after amendment' in the State budget units, the figures should include the remuneration resulting from the Annex to the Budget Law 'Salary in State Budget Units'-in the report of the authorising officer of the part on the basis of the budgetary procedure and, in the case of the reports of subordinate units, the amounts of the remuneration determined by the authorising officer, plus:
(a) the remuneration granted from the reserve for organisational changes and new tasks on the basis of the Resolution of the Council of Ministers,
b) remuneration on the basis of the decision of the Minister of Finance in connection with the disposal of the special-purpose reserves
-the post-change plan should also take account of the changes made on the basis of Article 3 (1) 171, art. 172 and art. 194 Act on public finances and on the basis of art. 10a of the Act of 23 December 1999. on the shaping of remuneration in the state budget sphere and on the revision of certain laws (Dz. U. of 2015 items 2030, with late. zm.);
12. in columns 14 and 15, the execution of expenditure classifiable in § 401-407 of the budget classification shall be shown, from the beginning of the year to the end of the reference period; these columns shall not take into account the payment of salaries financed by the State Fund. Rehabilitation of disabled persons and the Labour Fund.
§ 21. 1. In columns 14 and 15, the amount of the remuneration should be accounted for in the amount of the gross wage list (including social security contributions paid by the insured persons and with an advance on the income tax on those salaries, regardless of the maturity of the payment). The figures shown in "Executions" according to the gross wage lists shall not exceed the plan determined in accordance with paragraph 20 (11) of the plan after the changes in remuneration.
2. Payment of additional salaries of annual employees with whom the employment relationship has been resolved in connection with the liquidation of the employer, in accordance with art. 5 par. 3 of the Act of 12 December 1997. of additional annual remuneration for employees of the budget sphere units (Dz. U. of 2013 r. items 1144, as of late. zm.) is included in column 15.
§ 22. 1. The members of the budgetary section shall draw up a summary report in the detail specified for the separate reports and shall transmit to the electronic box the main statistical office.
2. The report shall be drawn up in accordance with the guidelines of the Central Statistical Office, posted on the website of the Ministry of Finance http://www.mf.gov.pl/ in the tab: Activities > Public Finance > State Budget > Budgetary reporting.
(3) In the accounts drawn up by the holders of the budgetary parts of the Rb-70 reports, no summary position shall be shown.
Chapter 13
Reports drawn up by the establishments and their incorporation into the accounts of the authorising officers of the budget part
§ 23. 1. The head of the facility shall draw up and transfer to the authorising officer part of the budget unit reports:
1) Rb-23PL-report on the settlement of the facility's cash resources;
2) Rb-27PL-report on the implementation of the budget revenue plan of the facility;
3) Rb-28PL-report on the implementation of the budget expenditure plan of the facility;
4) Rb-34PL-report on the execution of income and expenditure on the account referred to in art. 163 of the Act on Public Finance.
2. The data in the reports shall be shown:
1) as regards the plan, in the amounts resulting from the establishment's financial plans;
2) in terms of performance-accruing from the beginning of the year to the end of the reporting period or, in the cases specified in the reports, by state for a specific day.
3. The unit report shall be drawn up in the currency in which the accounting is carried out.
4. The report referred to in paragraph 1. In point 1, the following shall be drawn up by showing:
1. in boxes 2 and 3, the name and symbol of the currency in which the report is drawn up;
2) at row 1-cash position as at 1 January on bank accounts and in the cash-sum of balances of accounts 101 "Kasa" and 131 "Current accounts";
3. in row 2-the remainder of the revenue carried out in the previous year-the balance of the account 750 "Budgetary revenue";
4. in row 3-the remainder of the budget appropriations received in the previous year for the implementation of expenditure, if the separate provisions so constitute-part of the balance of the account 810 "Fund for the appropriations for budgetary expenditure";
5. in row 4, the data established on the basis of the balance sheet of the detailed accounts, carried out within the framework of the synthetic accounts for the revenue referred to in Article 4 (1) of 163 (1) 1 act on public finances;
6) in line 5 a fixed advance payment-part of the account balance 200 "Setscores";
7) in row 6-data established on the basis of the balance of detailed accounts, carried out within the accounts of synthetic foreign sums;
8. in line 7, the budget appropriations allocated by the authorising officer to the budgetary part during the reporting period for the implementation of the budget expenditure;
9. in line 8, budget revenue is executed during the reporting period;
10) in line 9-expenditure effected during the reporting period;
(11) in line 9a, the expenditure effected during the reporting period from the fixed amount of the advance granted in previous years;
12) in line 10-cash position at the end of the reporting period in bank accounts and in the cash-sum of balances of accounts 101 "Kasa" and 131 "Current accounts";
13) in row 11-the remainder of the budget revenue carried out in the facility; the balance of the account 750 "Budgetary revenue";
14. in line 12, the remainder of the budgetary appropriations allocated by the authorising officer to the execution of expenditure; part of the balance of account 810 "Fund for budgetary expenditure";
15. in line 13, the data established on the basis of the balance sheet of the detailed accounts, carried out within the framework of the synthetic accounts for the revenue referred to in Article 4 (1) of 163 (1) 1 act on public finances;
16) in line 14-a fixed advance-part of the balance of the account 200 "Setscores";
17) in line 15-data established on the basis of the balance of detailed accounts, carried out within the framework of synthetic accounts for the sum of aliens.
5. The report referred to in paragraph 5. 1 point 2, shall be drawn up by showing:
1. in boxes 2 and 3, the name and symbol of the currency in which the report is drawn up;
2. in the column "Plan", the amounts resulting from the financial plan of the incomes of the facility;
3. in the "Implementation" column, on the basis of the analytical records of the budgetary revenue entered into the account 750 "Budgetary revenue", the amounts of the budget revenue realised after the reduction of the returns; if the sum of the reimbursements exceeds the total in the payment, the difference shall be shown as a negative number.
6. The report referred to in paragraph 1. 1 point 3, shall be drawn up by showing:
1. in boxes 2 and 3, the name and symbol of the currency in which the report is drawn up;
2. in the column "Plan", the amounts resulting from the financial plan for expenditure of the facility;
3. in the "Execution" column-the amounts of the budget expenditure executed on the basis of the records of the analytical budgetary expenditure entered into the account 400 "Budgetary expenditure".
7. The unit report referred to in paragraph 1. In detail: section, section, section, section, paragraph, and shall be provided with:
1. in Chapter A "Revenue":
(a) in the "plan" column, the amounts of revenue planned under the financial plan,
(b) in the 'execution' column, the amount of the revenue on the basis of the analytical records of the revenue referred to in Article 163 (1) 1 act on public finances;
2. in the heading B 'Expenditure':
(a) in the 'plan' column, the amount of expenditure planned under the financial plan,
(b) in the "execution" column, the amount of the expenditure, on the basis of the analytical accounts of expenditure referred to in Article 163 (1) 3 of the Act on Public Finance,
c) in line K 150 "State of cash at the beginning of the reporting period"-the cash position as at 1 January in the bank account and in the cash register determined on the basis of the detailed account, carried out within the control account, for the revenue referred to in Article 163 (1) 1 act on public finances,
(d) in line P 150, "State of cash at the end of the reporting period"-the cash position at the end of the reporting period in bank accounts and in the cash register determined on the basis of the account held within the account synthetic, for the income referred to in art. 163 (1) 1 act on public finances.
§ 24. 1. The sponsor of the budgetary part, depending on the reporting period, in the total income statement shall show as appropriate:
1) data from the reports of establishments;
2) the amounts resulting from the transfers of monetary income received from the institutions, received during the reporting period;
(3) the amount of money transferred-from the account of the current expenditure to the current account-equivalent to the income realised by the institution of the income during the reporting period and left in the facility, as the funds allocated to the financing of expenditure.
(2) The total annual report on income for each reporting period shall be drawn up as follows:
1) for the month of January includes in the report Rb-27 the amounts referred to in paragraph. 1 points 2 and 3, and shows in one paragraph as outstanding income received from the premises;
2) for the month of February it shall include in the report Rb-27 the amounts referred to in paragraph. 1 points 2 and 3, and shows in one paragraph as outstanding income received from the premises;
3) for the month of March it shall include in the Rb-27 report, in each section of revenue, the amounts from the reports of the income statements for the I quarter-after the conversion into the gold after the NBP fixed the weighted average exchange rate from the beginning year to the end of each month, for the day ending the month, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of such recalculated amounts shall be shown in the same paragraph as the outstanding income received from the establishments;
4) for the month of April it shall include in the Rb-27 report, in each section of revenue, the converted amounts from the reports of the income statements for the I quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as innumerable income received from the establishments;
5) for the month of May includes in the Rb-27 report, in each section of revenue, the converted amounts from the reports of the establishments with income for the I quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as innumerable income received from the establishments;
6) for the month of June it shall include in the Rb-27 report, in each section of revenue, the amounts from the reports of the establishments on income for the second quarter-converted into gold after the NBP fixed the weighted average exchange rate of the currencies of the the beginning of the year to the end of each month, at the end of the month, and the difference (positive or negative) between the amount of the measures referred to in paragraph 1 (a). 1 points 2 and 3, and the sum of such recalculated amounts shall be shown in the same paragraph as the outstanding income received from the establishments;
7) for the month of July it shall include in the Rb-27 report, in each section of revenue, the converted amounts from the reports of the establishments with income for the second quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as innumerable income received from the establishments;
8) for the month of August it shall include in the Rb-27 report, in each section of revenue, the converted amounts from the reports of the establishments with income for the second quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as innumerable income received from the establishments;
9) for the month of September it includes in the Rb-27 report, in each section of the income, the amounts from the reports of the establishments on the income for the third quarter-converted into gold after the NBP fixed the weighted average exchange rate of the currencies the beginning of the year to the end of each month, at the end of the month, and the difference (positive or negative) between the amount of the measures referred to in paragraph 1 (a). 1 points 2 and 3, and the sum of such recalculated amounts shall be shown in the same paragraph as the outstanding income received from the establishments;
10) for the month of October it shall include in the Rb-27 report, in each section of revenue, the converted amounts from the reports of the establishments with income for the third quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as innumerable income received from the establishments;
11) for the month of November it shall include in the Rb-27 report, in each section of revenue, the converted amounts from the reports of the establishments with income for the third quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as innumerable income received from the establishments;
12) for the month of December it shall include in the Rb-27 report, in each section of revenue, the converted amounts from the reports of the establishments with income for the third quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 1 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as innumerable income received from the establishments;
13) for the year included in the Rb-27 report, in each section of revenue, the amounts from the statements of the premises on income for the fourth quarter-after the conversion into the gold after the NBP fixed the weighted average exchange rate from the beginning to the end year, for the day ending the financial year, and the difference (positive or negative) between the amount of the measures referred to in paragraph. In accordance with Article 1 (1) (1) and (3), the sum of such recalculated amounts shall be shown in the same paragraph as defined in the budget classification for exchange rate differences.
3. The dissponsor of the budget part, depending on the reporting period, in the total expenditure report (Rb-28) shall show as appropriate:
1) data from the reports of establishments;
(2) the amount of money transferred to the institutions for the budgetary expenditure during the reporting period;
(3) the amount of money transferred in a given reporting period-from the current account of the expenditure to the current account-equivalent to the revenue realised by the establishments and left to them as funds financing of expenditure.
(4) The total expenditure on expenditure during the reporting periods shall be drawn up by the authorising officer of the budget part as follows:
1) for the month of January includes in the report Rb-28 the amounts referred to in paragraph. 3, points 2 and 3, and show in one paragraph as outstanding budgetary appropriations;
2) for the month of February it shall include in the report Rb-28 the amounts referred to in paragraph. 3, points 2 and 3, and show in one paragraph as outstanding budgetary appropriations;
3) for the month of March it shall include in the Rb-28 report, in each section of the expenditure, the amounts from the reports of the premises for the first quarter-after the conversion into the gold after the NBP fixed the weighted average exchange rate from the beginning of the year to the the end of the individual months, at the end of the month and the difference (positive or negative) between the amount of the measures referred to in paragraph 1 (a). 3 points 2 and 3, and the sum of such recalculated amounts shall be shown in one paragraph as unaccounted for budget appropriations;
4) for the month of April it shall include in the Rb-28 report, in each section of expenditure, the converted amounts from the reports of the premises for the first quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 3 (2) and (3), and the sum of the recalculated amounts shall be shown in one paragraph as the outstanding budgetary means;
5) for the month of May, include in the Rb-28 report, in each section of expenditure, the converted amounts from the reports of the premises for the I quarter, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 3 (2) and (3), and the sum of the recalculated amounts shall be shown in one paragraph as the outstanding budgetary means;
6) for the month of June it shall include in the Rb-28 report, in each section of expenditure, the amounts from the reports of the premises for the second quarter-after the conversion into the gold after the NBP fixed the weighted average exchange rate from the beginning of the year to the the end of the individual months, at the end of the month and the difference (positive or negative) between the amount of the measures referred to in paragraph 1 (a). 3 points 2 and 3, and the sum of such recalculated amounts shall be shown in one paragraph as unaccounted for budget appropriations;
7) for the month of July, shall include in the Rb-28 report, in each section of expenditure, the converted amounts from the statements of the premises for the second quarter and the difference (positive or negative) between the amount of the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as outstanding budgetary appropriations;
8) for the month of August it shall include in the Rb-28 report, in each section of expenditure, the converted amounts from the reports of the premises for the second quarters, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 3 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as outstanding budgetary appropriations;
9) for the month of September includes in the Rb-28 report, in each section of the expenditure, the amounts from the statements of the premises for the third quarters-converted into gold after the NBP fixed the weighted average exchange rate from the start of the year to the the end of the individual months, at the end of the month and the difference (positive or negative) between the amount of the measures referred to in paragraph 1 (a). 3 points 2 and 3, and the sum of such recalculated amounts shall be shown in one paragraph as unaccounted for budget appropriations;
10) for the month of October it shall include in the Rb-28 report, in each section of expenditure, the converted amounts from the reports of the premises for the third quarter and the difference (positive or negative) between the amount of the measures referred to in paragraph. 3 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as outstanding budgetary appropriations;
11) for the month of November, include in the Rb-28 report, in each section of expenditure, the converted amounts from the statements of the premises for the third quarters, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 3 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as outstanding budgetary appropriations;
12) for the month of December, include in the Rb-28 report, in each section of expenditure, the converted amounts from the reports of the premises for the third quarters, and the difference (positive or negative) between the amount of the measures referred to in paragraph. 3 points 2 and 3, and the sum of these amounts shall be shown in one paragraph as outstanding budgetary appropriations;
13) for the year included in the Rb-28 report, in each section of the expenditure, the amounts from the statements of the premises for the fourth quarter-after the conversion into the gold after the NBP fixed the weighted average exchange rate from the beginning to the end of the year, on the day to end the financial year, and the difference (positive or negative) between the amount of the measures referred to in paragraph For the purposes of Article 3 (3), paragraphs 2 and 3, after taking into account the reimbursement of funds from the premises, and the sum of such recalculated amounts shall be shown in one paragraph as defined in the budget classification for exchange differences.
5. The sponsor of the budgetary part shall draw up a joint report Rb-34PL on the basis of the data from the reports of the premises, converted into gold at the application of the NBP average rate, the current one for the date ending the reporting period.
6. Dissponsor of the budget shall draw up a joint report of the Rb-23PL on the basis of the reports of the Rb-23PL in the fourth quarter, in the data relating to the lines 1 to 6 and from 10 to 15, after their conversion using the NBP average rate at the end of the financial year.
7. The division of the budget on the unit reports received shall be annotated with the currency exchange rate on which the data on the unit reports are converted.
(8) Until the originals of the reports are received, the data on the reports sent by fax or e-mail may be included in the accounts of the authorising officer of the budget part.
9. The sending of the report by fax or e-mail shall not release the head of the facility from the obligation to hand over the original report.
10. The sponsor of the budget shall verify that the original report received is in accordance with the report sent by fax or electronic mail. If the data shown in the report sent by fax or electronic mail do not comply with the data shown in the original report of the facility, the authorising officer responsible shall correct the total report for the current reporting period.
11. It is allowed to be in emergency situations (e.g. evacuation of the facility), when it is not possible to obtain a report from the facility, the authorising officer of the budget part has included in the report the total data of the facility from the previous reporting period in the financial year and:
1. in the field of revenue:
(a) the amounts resulting from transfers of monetary income received from the establishments received during the reporting period concerned,
(b) the amount of money transferred-from the account of the current expenditure to the current account-equivalent to the income realised by the institution of the income during the reporting period and left in the facility as the funds allocated to the financing of expenditure;
2. in respect of expenditure:
(a) the amount of cash transferred to the financial institutions for the budgetary expenditure during the reporting period,
(b) the amount of money transferred during the reporting period, from the account of the current expenditure to the current account, equivalent to the income realised by the establishments and left to them as funds allocated to the financing of expenditure,
and in the absence of reports in the financial year concerned, the data referred to in points (1) and (2) (b), as appropriate, a and b; these data should be shown in § "outstanding income received from Polish institutions abroad" in the Rb-27 report and in § " the outstanding budgetary funds transferred to the budget entities established outside the borders of the Republic of Poland on financing of expenditure " in the Rb-28 report.
Chapter 14
Rb-FUS report on the implementation of selected elements of the Financial Plan of the Social Insurance Fund
§ 25. The report shall be drawn up in accordance with the form.
Chapter 15
Rb-FER report on the implementation of selected elements of the Financial Plan of the Pension Fund
§ 26. The report shall be drawn up in accordance with the form.
Chapter 16
Report Rb-28 Programmes-report on the implementation of the State budget expenditure plan on programmes implemented from EU budget appropriations and non-reimbursable resources from the assistance provided by EFTA Member States, with the exclusion of expenditure for the implementation of the common agricultural policy
§ 27. 1. The report shall be drawn up in respect of expenditure on programmes carried out from appropriations coming from the budget of the European Union and non-reimbursable resources from assistance granted by EFTA Member States, with the exception of expenditure from the appropriations for the implementation of the common agricultural policy referred to in Article 5 par. 3 point 4 of the Public Finance Act-financed under the State budget (i.e. excluding expenditure under the budget of the European measures included in the Rb-28 EU report).
2. The report shall be drawn up in detail: programme, part, department, chapter, paragraph; the sum shall be subject to the amounts specified in the programmes.
3. The report shall be drawn up in respect of the following data: "Plan (after amendment)", "Engagement", "Implementation of expenditure"-broken down by contribution from the European Union and the contribution of the State budget.
4. The contribution of the European Union-concerns the expenditure of the State budget for the implementation of programmes and projects subject to refunds from the budget of the European Union, excluding expenditure from the appropriations for the implementation of the common agricultural policy, or non-reimbursable appropriations from the assistance provided by the EFTA Member States and marked in the budget classification by the fourth digit "1", "5" or "8".
5. The contribution of the State budget-relates to the expenditure of the State budget for co-financing the national public contribution to the implementation of programmes and projects financed from the budget of the European Union, excluding the expenditure from the appropriations for the implementation of the common policy Agricultural, or non-reimbursable means of aid granted by the EFTA Member States and marked by the fourth digit "2", "6", "9" for the budget classification.
6. The report shall be drawn up as follows:
1) in the column "Name of the Program" you should repeat so many times the name of a given program, how many rows will occur in the columns: "department", "chapter", "paragraph";
2. in the columns "part", "division", "chapter", "paragraph" shall be completed successively all fields for the section in question;
3. in the column "Plan (after amendment)" data on planned expenditure shall be shown, taking into account changes made in accordance with the procedure laid down in the Act on public finances;
4. in the "Commitment" column, shows the amounts resulting from the grant agreements concluded with the beneficiaries, decisions, agreements and other documents the implementation of which results in the need for budgetary expenditure in the current year;
5. in the column "Implementation of expenditure" the expenditure is executed, on the basis of the analytical accounting data for the account of the current budget unit.
Chapter 17
Report Rb-28 Programmes of the CAP-Report on the implementation of the state budget spending plan on programmes implemented from the EU budget for the implementation of the common agricultural policy
§ 28. 1. The report shall be drawn up in respect of expenditure on programmes implemented from appropriations coming from the budget of the European Union for the implementation of the common agricultural policy referred to in Article 3 (1) of the Treaty on the Functioning of the European 5 par. 3 point 4 of the Act on Public Finance, as well as the funds spent on the financing of the tax on goods and services (VAT) resulting from the implementation of the above mentioned payments-financed under the State budget (excluding expenditure under the budget of the European funds included in the Rb-28EU CAP report).
2. The report shall be drawn up in detail: programme, part, department, chapter, paragraph; the sum shall be subject to the amounts specified in the programmes.
3. The report shall be drawn up in respect of the following data: "Plan (after amendment)", "Engagement", "Implementation of expenditure"-broken down by contribution from the European Union and the contribution of the State budget.
4. The contribution of the European Union-relates to the expenditure of the State budget for the implementation of programmes and projects subject to refunds from the budget of the European Union for the implementation of the common agricultural policy and marked by the fourth digit in the budget classification "8".
5. The contribution of the State budget-relates to the expenditure of the State budget for co-financing the national public contribution to the implementation of programmes and projects financed from the budget of the European Union, for the implementation of the common agricultural policy and marked in the classification The fourth digit '9', as well as the expenditure on goods and services tax (VAT) related to the implementation of those projects and marked in the budget classification by the fourth digit '0', shall also be allocated to the fourth digit.
6. The report shall be drawn up as follows:
1) in the column "Name of the Program" you should repeat so many times the name of a given program, how many rows will occur in the columns: "department", "chapter", "paragraph";
2. in the columns "part", "division", "chapter", "paragraph" shall be completed successively all fields for the section in question;
3. in the column "Plan (after amendment)" data on planned expenditure shall be shown, taking into account changes made in accordance with the procedure laid down in the Act on public finances;
4. the "Engagement" column shows the amounts resulting from the decisions, agreements concluded with the beneficiaries of the programme and other agreements and provisions which make it necessary to spend the appropriations in the implementation of the common agricultural policy in the financial year concerned;
5. in the column "Implementation of expenditure" the expenditure is executed, on the basis of the analytical accounting data for the account of the current budget unit.
Chapter 18
Rb-28NW Programs-report on the implementation of the budget expenditure plan of the State which has not expired at the end of the financial year for programmes implemented from the EU budget and non-reimbursable resources by EFTA Member States
§ 29. 1. The report shall be drawn up in respect of expenditure on programmes implemented from appropriations from the budget of the European Union and non-reimbursable resources from the assistance granted by the EFTA Member States-financed in the the framework of the State budget (i.e. excluding expenditure under the budget of the European measures included in the Rb-28 EU report), which have not expired on the expiry of the financial year.
2. Disspontors of the State budget measures implementing the expenditure referred to in art. 181 par. 2 of the Act on public finances, draw up reports on the implementation of the plans of these expenses in detail: part, department, chapter, paragraph; the summation shall be subject to the amounts specified in the programmes.
3. The report shall be drawn up in the scope of the following data: "Plan", "Implementation of expenditure"-broken down by contribution from the European Union and the contribution of the State budget.
(4) The contribution of the European Union-relates to the expenditure of the State budget for the implementation of programmes and projects subject to refunds from the budget of the European Union or non-reimbursable of the aid granted by EFTA Member States and marked by the in the budget classification, the fourth digit "1", "5" or "8".
(5) The contribution of the State budget-relates to the expenditure of the State budget to co-finance the national public contribution to the implementation of programmes and projects financed from the budget of the European Union, or non-reimbursable resources from the assistance provided by the EFTA Member States and marked in the budget classification fourth digit "2", "6", "9".
6. In the "Program Name" column, repeat the number of times the name of the program is repeated, as long as there are rows in the columns: "division", "chapter", "paragraph".
7. In the "part", "chapter", "chapter", "section" columns, all fields for that section must be completed sequentially.
8. In the column "Plan", the financial plan referred to in Article shall be established by the Council of Ministers. 181 par. 2 of the Act on public finances.
(9) In the column "Implementation of expenditure", expenditure is to be executed on the basis of the analytical accounting data of the accounts for the non-expired expenditure, subject to paragraph 1 (2). 10.
10. In the report on implementation of the expenditure plan referred to in art. 181 par. 6 (1) and (2) of the Public Finance Act, in the 'Implementation of expenditure' column, the actual expenditure included in the plan is actually executed, i.e. as appropriate: the data on the basis of the analytical accounting for the appropriations for the non-extinguishing expenditure and the amount of funds transferred to the accounts of the beneficiaries of the operational programmes, after taking into account the returns.
(11) The data in the reports shall be reported according to the budget classification in force in the year in which the plan was established by the Council of Ministers.
Chapter 19
Corrections to reports
§ 30. 1. The revisions of data relating to previous reporting periods shall be taken into account as appropriate in the reports drawn up for the current reporting period, taking into account § 9 (1) (a) (a) of 6 of the Regulation.
2. The reports for the fourth quarter and the total annual reports may be revised by 30 April of the year following the financial year. The report shall be accompanied by an explanation of the reasons for the correction.
Chapter 20
Reporting in the form of an electronic document
§ 31. 1. In the Computer System of the State Budget Support the reports of Rb-23, Rb-23A, Rb-23B, Rb-24, Rb-27, Rb-28, Rb-28NW, Rb-28 Programs, Rb-28 Programs of the CAP, Rb-28NW Programs, Rb-33, Rb-35, Rb-40, Rb-50 and cumulative Rb-34PL are to be transmitted.
2. The detailed way of producing the reports provided in the Information System of the State Budget System is indicated in the "User Documentation for the Reporting Module" available in the Public Information Bulletin on the subjective side the office serving the Minister responsible for public finance in the department: Public Finance. State budget.
3. Reports Rb-28 Programs and Rb-28NW Programs Ministry of Finance provides Ministry of Infrastructure and Development 1) .
4. Reports Rb-28 Programmes of the CAP Ministry of Finance makes available to the Ministry of Agriculture and Rural Development.
§ 32. 1. The Rb-70, Rb-FUS and Rb-FER reports shall be transmitted to the electronic box of the recipient.
2. The reports referred to in paragraph 1 1, it is made in a spreadsheet; model forms can be found on the website of the Ministry of Finance http://www.mf.gov.pl/, in the tab: Activity > Public Finance > Budget of the State > Reporting by budget.
§ 33. (repealed).
1) By way of conversion of the existing Ministry of Infrastructure and Development, the Ministry of Development was established on the basis of the Regulation of the Council of Ministers dated 7 December 2015. establishing the Ministry of Development and the abolition of the Ministry of Economy (Dz. U. Entry 2076). The Minister of Development, the Minister of Infrastructure and Construction and the Minister of Maritime Affairs and Inland Navigation are currently headed by the Minister of Development, Minister of Infrastructure and Construction, and the Minister of Development, Minister of Infrastructure and Construction.
Annex 38. [ STATEMENT OF BUDGETARY REPORTS ON THE BUDGET OF THE EUROPEAN FUNDS]
Annex No 38
INSTRUCTIONS FOR DRAWING UP THE BUDGETARY REPORTS ON THE BUDGET OF THE EUROPEAN MEASURES
Chapter 1
Rb-27EU report on the implementation of the budget revenue plan of the European measures
§ 1. The monthly and annual reports shall be drawn up in the system: programme, chapter, chapter, paragraph; the sums shall be the subject of the amounts specified in the programmes.
§ 2. The reports shall be drawn up according to the reporting periods as follows:
1. in the column "Name of the programme", the name of the programme financed with the participation of the European funds shall be indicated; in accordance with the Annex to the Budget Act;
2. the column "Plan" shall show the amounts resulting from the financial plan for the year in question;
3. in the column "Revenue carried out", the appropriations received in the corresponding programme accounts and transferred after their conversion to the account of the authorising officer in part 87 shall be shown. Revenue of the budget of the European appropriations, taking into account § 3.
§ 3. (1) The report shall also include measures for the sale of agri-food goods carried out on the basis of the rules on intervention in the Community agricultural markets, which are paid by the Agricultural Market Agency to the account of the income of the authorising officer; Part 35 and then paid by the Minister responsible for the agricultural markets to the account of the authorising officer in part 87.
2. The measures referred to in paragraph 1. 1, are not included in the Rb-27 report of the authorising officer of part 35.
Chapter 2
Rb-28EU report on the implementation of the expenditure plan of the budget of the European measures, excluding the expenditure for the implementation of the common agricultural policy
§ 4. The unit report shall be drawn up in detail: the programme, the part, the department, the chapter, paragraph; the summation shall be subject to the amounts specified in the programmes. Summation under the scheme is subject to the items in the columns: "post-change plan", "commitment", "incremental payments since the beginning of the year", "incremental repayments from the beginning of the year concerning the payment of the current year", "execution of expenditure".
§ 5. The reports shall be drawn up according to the reporting periods as follows:
1. in the column "Name of the programme", the full name of the programme financed by the European funds, excluding the appropriations for the implementation of the common agricultural policy with an indication of the financial perspective: the name of the programme should be repeated so many times, How many rows will occur in the "part", "department", "chapter", and "paragraph" columns;
2. in the columns-"part", "division", "chapter", "paragraph", all fields for the paragraph shall be completed sequentially;
3. in the column "Plan (after amendment)" the amounts resulting from the financial plan for the year in question shall be shown, taking into account changes made in accordance with the procedure laid down in the Act on public finances;
4. in the "Commitment" column, the amounts resulting from the decision, concluded with the beneficiaries of the financing of the project financed by the appropriations from the budget of the European measures, the provisions or agreements the implementation of which shall result in the decision, shall be shown. the need for budgetary expenditure in the current year;
5. in the column "accrued payments since the beginning of the year", funds from the budget of European funds, transferred by the Bank Gospodarstwa Krajowego (BGK) to the beneficiaries or recipients of payments on the basis of payment orders, shall be shown. This data shall be reported on the basis of the information provided by BGK concerning the payments that have been included in the accounts of the authorising officer. The amount of the payment shall also be shown on the basis of adjustments to be provided by the institutions with a mandate to issue orders and make payments;
6. in the column entitled "Repayments of expenditure from the beginning of the year concerning the payment of the current year", the reimbursements of expenditure under the budget of the European appropriations, made in the current financial year, relating to payments made in the same year, shall be shown. In case of overpayment of the return of expenditure, the amount of the refund should be deducted by the amount already reimbursed by the Minister of Finance on the basis of a letter from the Ministry of Finance confirming the return to the applicant or on the basis of the information provided by BGK in electronic form. In the case of reimbursements made on the last working day of the calendar year concerned and entered in the accounts of the BGK in the following calendar year, the date on which the refund is made shall be the date on which the account of the institution making the refund is debited;
7. in the column "Implementation of expenditure", the appropriations entered in the budget of the European measures, transferred by BGK to the beneficiaries or recipients of payments on the basis of payment orders, as shown in the column "accrued payments since the beginning of the year", reduced by the amounts shown in the column 'Repayments of the current year relating to payments of the current year';
8. in the columns "Plan (after change)", "Engagement", "accrued payments since the beginning of the year", "Repayments of expenditure from the beginning of the year concerning payments of the current year" and "Execution of expenditure" at the end of the statement, the total amounts shall be reported;
9. in the table "Supplementary data to the Rb-28EU report (I)" columns "Name of programme", "part", "division" and "chapter" shall be completed in accordance with the explanatory notes in points 1 and 2;
10) in the table "Supplementary data to the Rb-28EU report (I)" in the columns year: "n-1", year: "n-2", year: "n-3", year: "n-4" etc. it shall show reimbursements of expenditure under the budget of the European appropriations made in the financial year (n) in respect of payments from previous financial years, taking into account the reimbursable reimbursements of expenditure on the basis of reimbursements by the Minister of Finance for overpaid expenditure. of the applications addressed to it and the corrections made to those refunds, determined in accordance with the scheme (n-1, n-2, n-3, n-4, etc.). The following columns should be added to the reports in the subsequent financial years: n-5, n-6, n-7, etc., in the case of reimbursement of payments from previous financial years. There is a rule of column presentation where the first column always displays data for the previous year in relation to the current year (n-1), and the last column is the year 2010. In the column "Overpaid returns of expenses reimbursed by the Minister of Finance in the current year and concerning the returns of previous years"-is shown to be returned by the Minister of Finance in the current year on the basis of letter from the Ministry of Finance of the Confirming return to the applicant or on the basis of the information provided by BGK in electronic form. In the report of the year (n)-it is necessary to show the funds returned in the year (n) by the Minister of Finance over the funds concerning returns made in previous years (n-1, n-2, n-3 ...., etc.). Data on the returned wrongly overpaid funds shall be reported on the basis of information provided by the Ministry of Finance on the returns made or on the basis of data directly originating from the BGK-ORDER system, which have been included in the authorising accounts of the authorising officer;
11) (repealed);
(12) It is permitted, in exceptional circumstances, independent of the individual, to be inappropriate or to clarify the burden and to recognise the account of the Ministry of Finance to handle the payments made in BGK by entering the symbol 4990 instead of a paragraph, improper charges shall be recorded in the ordinary course, and improper recognition of the account as a negative figure. Improper transfers of funds should be clarified and accounted for in the next reporting period.
§ 6. The Rb-28EU report shall be provided in the State Information System of the State Budget System.
§ 7. 1. The revisions of data relating to previous reporting periods shall be taken into account as appropriate in the reports drawn up for the current reporting period, taking into account § 9 (1) (a) (a) of 6 of the Regulation.
2. The total annual reports may be adjusted by 30 April of the year following the financial year. The report shall be accompanied by an explanation of the reasons for the correction.
§ 7a. Report Rb-28EU The Ministry of Finance makes available Ministry of Infrastructure and Development .
Chapter 3
Rb-28EU CAP report on the implementation of the expenditure plan of the European budget expenditure on expenditure on the implementation of the common agricultural policy
§ 8. 1. Unit report shall be drawn up in detail: programme, chapter, chapter, paragraph; summation shall be subject to the amounts specified in the programmes.
2. The report shall also include information on reimbursements of expenditure from the current year and previous years.
§ 9. The reports shall be drawn up according to the reporting periods as follows:
1. in the column "Name of the programme", the name of the programme financed by the European measures for the implementation of the common agricultural policy shall be identified;
2. in the column "Plan (after amendment)" the amounts resulting from the financial plan for the year in question shall be shown taking into account changes made in accordance with the procedure laid down in the Act on public finances;
3. in the "Commitment" column, the amounts resulting from the decisions, agreements concluded with beneficiaries of the project financed by the budget of the European funds and other agreements and provisions which necessitated the expenditure of the project are shown. the financial year of the appropriations for the implementation of the common agricultural policy;
4. the column "Implementation of expenditure" shall show expenditure on the implementation of the common agricultural policy, incurred from the appropriations made available to the competent authorities of the budget part of the budget of the European Parliament (BGK)-coming from the budget of the European resources-on the the basis of synthetic extracts or bank extracts obtained from the BGK system, which have been included in the accounts of the authorising officer.
§ 10. The information on reimbursements of expenditure, according to the reporting periods, shall be drawn up as follows:
1. in the column "Name of the programme", the name of the programme financed by the European measures for the implementation of the common agricultural policy under which the refund has been made shall be indicated;
2. in the column "Implementation of expenditure", in respect of reimbursements in the current year, the amounts of expenditure running in the financial year and the amounts which have not been reimbursed to the local government within the framework of the common policy are to be shown. Agricultural and referring to a given financial year-reimbursed during that financial year, having regard to the transitional period referred to in the separate provisions, by the competent authorising officers of the budgetary part of the Minister of Finance's bank account for the operation of European measures in the part concerning the common agricultural policy, of which the provisions of the separate provisions;
3. in the column "Implementation of expenditure", in relation to the returns from previous years, the amounts of expenditure issued in the previous financial years and the amounts which have not been reimbursed to the local government within the framework of the Common Foreign and Security Policy Agricultural policy and referring to previous financial years-reimbursed during the current financial year by the competent authorising officers of the budgetary part of the Minister of Finance's bank account for the operation of the European funds in the Common Part Agricultural policy, referred to in separate regulations.
§ 11. The provisions of paragraph 7 shall apply mutatis mutandis to the correction of the data.
§ 12. The Rb-28EU CAP report shall be provided in the State Information System of the State Budget.
§ 13. The Rb-28EU CAP reports the Ministry of Finance makes available to the Ministry of Agriculture and Rural Development.
Annex 39. [ STATEMENT OF BUDGETARY REPORTS ON THE BUDGETS OF LOCAL GOVERNMENT UNITS]
Annex No 39
INSTRUCTIONS FOR DRAWING UP BUDGETARY REPORTS ON THE BUDGETS OF LOCAL GOVERNMENT UNITS
Chapter 1
The Rb-27S report on the implementation of the budget revenue plan of the local government budget unit/local government unit
§ 1. Unit reports shall be drawn up in detail: section, chapter, paragraph; the totals shall be subject to the amounts specified in Chapters.
§ 2. 1. The unit of local government shall draw up a unit report of the following budget revenues:
1) in the title of taxes, charges and non-tax budgetary receivables, collected by the units of local government, pursuant to § 3 (3) 1, and collected by treasury offices for local government units;
2) the revenue of the budget unit, in accordance with § 3 (3) 2;
3) the shares of the local government unit in the proceeds from personal income tax, transferred from the central account of the current state budget to the account of the budget of the local government unit;
4) targeted subsidies and general subsidies received from the state budget;
5) of the special-purpose subsidies from the State special-purpose funds and the special-purpose subsidies for the tasks carried out by the local government entity on the basis of agreements between the units of local government.
2. Revenue associated with the implementation of government administration tasks and other tasks commissioned by local government units of statutes, due to the state budget, shall not be recorded in the report on the implementation of the entity's budget revenue plan local government.
3. Units of local government in unit reports drawn up for months: January, February, April, May, July, August, October, November and December-in the column "Revenue collected (receipts minus returns)"-show income budget, collected by the tax offices for the local government unit, in the amount of receipts received for the current account.
4. Budgetary units subordinate to the units of local government shall draw up separate reports on the implementation of the budget revenue plan in accordance with § 3 (3) (b). 2.
§ 3. 1. The unit report on the implementation of the plan of budgetary revenue for taxes, fees and non-tax budgetary receivables, collected by the local government units, shall be drawn up on the basis of tax accounting data in as follows:
1. in the column "Plan (after amendment)", data on planned revenue shall be shown as planned after any changes;
2. in the column "Receivables", the following shall be shown: initial balances (outstanding amounts for payment reduced by overpayments), plus the amount of the footnotes on the budget revenue, after reduction of the amount of the write-downs; if the amount of the overpayment and the amount of the allowance is reduced by the write-off exceeds the amount of outstanding amounts payable and footnotes, the difference shall be shown as negative. This column also shows the tax arrears secured by mortgages. The 'Receivables' column does not show long-term receivables;
3. in the "Deductions" column, the effects of the use of the specific expiry date of the tax obligations referred to in Article 3 (1) shall be recognised. 65 and art. 66 § 1 item 2 of the Act-Tax Ordinance; these effects are not shown in the column "Revenue made (receipts minus returns)";
4. in the column "Revenue executed (receipts minus returns)" shall show the revenue made on the basis of the analytical records to the current account-the income sub-account and the unit's coffers and the payment card paid;
5. in the column "Revenue received", the amounts of the revenue received for the bank account of the entity during the reporting period are shown, less the returns made;
6. the proceeds of the agricultural, forestry and property tax levied in the form of the total monetary obligation shall be shown in the separate amounts for each individual tax; the separate amounts of each of these taxes shall be determined by means of indicators, calculated on the basis of the dimensional register and the register of footnotes and write-ups which constitute the share of the various taxes in the total monetary obligation;
7. in the relevant columns "Final Balance", the outstanding amounts are to be payable, including net arrears (outstanding amounts due and may be enforced) and overpayments (overpaid amounts) established on the basis of analytical data of tax accounts; in the column 'net arrears', there should be no arrears payable in instalments (if the date of payment of instalments has not expired), deferred (where deferred payment is not expired), the amounts to be held the execution of a decision under the provisions of the tax authority, administrative or separate provisions and arrears covered by settlement, arrangement or restructuring proceedings;
8. in the column "Receivables payable", the amounts representing the difference between the amounts shown in the column "Receivables" and the amounts shown in the columns "Revenue collected (receipts minus refunds)" and "Deductions", including overpayments, are shown in the column "Receivable";
9. in the column "Effects of lower tax rates calculated for the reporting period", amounts are shown as the difference between the income that the municipality or the city on the rights of the district could obtain, using the upper tax rates and the income, which should be obtained by applying lower rates passed by the municipal council or the city on the rights of the district; in the case of application by the municipality or city on the rights of the district lower rates, the difference-between the upper rate and accepted in the resolution by the the council of the municipality or the city on the rights of the district, multiplied by the basis of taxation- shall be shown in the column 'Effects of lower rates ...' of the reports on the budgetary revenues from the beginning of the year to the end of the reporting period;
(10) in the column "Effects of exemptions and exemptions ..." (without reductions and statutory exemptions) the financial impact of the exemptions and reductions in taxes and charges introduced by the provisions of the resolutions of municipalities or cities on the rights of the district, issued by the the basis of the statutory authorisations;
11) in the column "Effects of decisions issued by the tax authority on the basis of the Act-Tax Ordinance, calculated for the reporting period" in the scope of:
(a) remission of tax arrears-amounts relating to the effects of the municipal or city tax authority on the rights of the county for the reporting period of remission in whole or in part of tax arrears, interest on arrears or fees the prolongation in taxes and charges constituting the income of the municipality or city's budget on the rights of the district. The effects shown in this column should result from the decision of the competent authorities of the municipality or city on the rights of the district, in terms of both current and outstanding amounts receivable. The amounts shown should be in line with the footnotes and write-off register,
(b) payment of instalments, deferrals of payment of tax, exemption from the obligation to collect or limit the collection, amounts relating to the effects of the decisions of the tax authorities for the reporting period shall be shown. The effects shown in this column should result from the decision of the tax authority, both in terms of current and outstanding debts. In the event of a decision by the tax authority to postpone payment or to the payment of tax or tax arrears, the financial consequences of those decisions should be recorded for further reporting periods of the year, in which the decision was issued. The amounts shown do not have to be due to footnotes and write-off records.
In the column 'Effects of decisions adopted by the tax authority on the basis of the Act-Tax Ordinance, calculated for the reporting period', the effects of tax breaks, mortification, distribution of instalments and the posturing of payment deadlines are also shown. for taxes and charges constituting the income of the municipality or the city on the rights of the district, as well as the exemption from the obligation to collect or limit the collection of those claims, granted in accordance with art mode. 18 (1) 2 of the Act of 13 November 2003. on the income of local government units (Dz. U. of 2016 r. items 198); this column does not show the financial consequences of the settlement made in the banking settlement proceedings, as well as the outcome of judgments handed down by the Local Government of Appeal as an authority of the second instance;
12) the financial impact of the reduction in the upper tax rates, the reductions and exemptions granted (without reductions and statutory exemptions) and decisions issued by the tax authority on the basis of the Act-Tax Ordinance calculated for the reporting period, on corrections a declaration for the tax for previous years shall be shown for the reporting periods in the year in which the taxpayer's corrections were received from the taxpayer.
1a. Budgetary revenue collected by the tax offices for the local government unit from the title:
1. taxes and charges shall be shown in the reports for March, June, September and the financial year in the following manner:
(a) in the "Plan (after amendment)" column, data on the planned revenue shall be shown as planned after any changes,
(b) in the columns: "Receivables", "Revenue executed (receipts minus returns)", "net arrears" shall be reported according to the data shown in the information provided in the Public Information Bulletin on the subjective side of the office serving the minister Applicable to public finance in the department: Public finance. State budget, by 15 April, 15 July, 15 October of the financial year concerned and 10 February of the year following the financial year,
(c) in the column "Revenue received", the amounts of the revenue received for the bank account of the unit during the reporting period, less reimbursements made, shall be shown,
(d) in the column "Receivables payable", the amounts representing the difference between the amounts shown in the column "Receivables" and the amounts shown in the column "Revenue collected (receipts minus refunds)" are shown;
2. the share of the territorial self-government units in corporation tax shall be reported in the reports for March, June, September and the financial year as follows:
(a) in the "Plan (after amendment)" column, data on the planned revenue shall be shown as planned after any changes,
(b) in the columns: "Receivables" and "Revenue executed (receipts minus returns)", data shall be shown in accordance with the data shown in the information provided in the Public Information Bulletin on the subject-matter of the office serving the Minister responsible for affairs public finances in the department: Public finance. State budget, by 15 April, 15 July, 15 October of the financial year concerned and 10 February of the year following the financial year,
(c) in the column "Revenue received", the amounts of the revenue received for the bank account of the unit during the reporting period, less reimbursements made, shall be shown,
(d) in the column "Receivables payable", the amounts representing the difference between the amounts shown in the column "Receivables" and the amounts shown in the column "Revenue collected (receipts minus refunds)" are shown.
2. Unit reports on the implementation of the budget revenue plan of the budgetary units shall be drawn up in respect of the proceeds of the planned, payable, executed and received, and receivables outstanding, including net arrears (receivables) for payment whose due date has expired and can be enforced) and overpayments (overpaid amounts); in the 'net arrears' column, no arrears in instalments are to be shown (if the instalment is not due), deferred (in the event that the payment is due) deferred payment deadline is not expired), amounts subject to the cessation of execution of the decision pursuant to the provisions of the tax authority, the administrative court or the separate provisions and the arrears covered by settlement, arrangement or restructuring proceedings; subject to paragraph. 5. The revenue shall be recorded on the basis of the accounting data of the analytical budget revenue to the current account-the revenue sub-account and the unit's coffers and paid by the payment card.
3. Shares of local government units in income tax receipts from natural persons, received from the central account of the current state budget, shall be shown as follows:
1. in the column "Plan (after amendment)", data on the planned revenue shall be shown as planned after any changes;
2) in the column "Receivables"-the owed shares of local government units in the proceeds of income tax on individuals;
3. in the column "Revenue executed (receipts minus returns)"-transferred to the local government units the amount of the shares of those units in the proceeds from personal income tax, due for the period to which the report relates;
4) in the column "Revenue received"-the amounts of shares that have received the bank accounts of local government units during the reporting period;
5. in the columns "Final Balance"-respectively: receivables outstanding for payment, net arrears and overpayments resulting from the settlements of the state budget with local government units;
6) in the annual report in the columns "Receivables", "Revenue made", "net arrears" and "overpayments" of the amount of shares of local government units in the proceeds from personal income tax should be consistent with the amounts shown by the Ministry of Finance-Department of the transfer of shares of local government units in the proceeds from personal income tax in the information provided by 15 February of the year following the financial year on the website Ministry of Finance of http://www.mf.gov.pl/, in the tab: Activities > Finance public > State budget > Budget information.
4. The revenue from the general subsidy and the customs subsidies received from the budget of the State shall be shown, subject to paragraph. 5, as follows:
1. in the column "Plan (after amendment)", data on planned revenue shall be shown as planned after possible changes; the amounts of planned revenue shall be in line with:
(a) the general subsidy, with the last notification to the Minister of Finance of the amounts granted to the general subsidy and of the individual parts thereof,
(b) subsidies from the budget of the State, with the decisions of the authorising officers of the budgetary part of the amount of the targeted grants;
2. in the column "Revenue paid (receipts minus returns)"-the amounts shown should be in line with the amounts of the general subsidy and of the individual parts thereof provided by the Minister of Finance and the amounts of the special-purpose grants transferred by the authorising officers of the part of the the State budget, subject to paragraph. 6;
3) in the column "Revenue received"-the amounts of the general subsidy and the special-purpose subsidies, which have received the bank account of local government units during the reporting period.
5. Budgetary revenue made without a footnote of receivables, for which the separate provisions do not provide for a footnote, in the column "Receivables" shall be shown in the amount of the revenue realised, on the basis of the analytical records to the account account of the current account- sub-account of income and to the unit's coffers and paid by payment card.
6. The annual reports of local government units shall show the amount of the special-purpose grants received, after deduction of returns made by 31 January of the year following the year for which the report is drawn up.
§ 4. 1. Unit reports on the implementation of the budget revenue plan:
1) the budgetary units, the municipalities, the city on the rights of the district, the districts and local governments of the voivodships and the associations of local government units for January, February, April, May, July, August, October, November and December-shall be fulfilled in the sphere of influence. planned and executed;
2) the budget units, powiats and local authorities of the voivodships and associations of local government units for March, June, September and for the year-fill in the columns: "Plan (after changes)", "Receivables", "Deductions", "Revenue made (receipts minus returns)", 'Revenue Received', 'Final Balance';
3) the communes and the cities on the rights of the district for: March, June, September and for the year-fill in columns: "Plan (after changes)", "Receivables", "Deductions", "Revenue made (receipts minus refunds)", "Revenue received", "Final balance", " Effects of reduction The upper tax rates calculated for the reporting period "," Effects of exemptions and exemptions ... "," Effects of decisions issued by the tax authority on the basis of the Act-Tax Ordinance, calculated for the reporting period ".
2. The local government units shall draw up a summary report on the implementation of the budget revenue plan, in the full range of information resulting from the unit reports on the implementation of the budget revenue plan.
Chapter 2
Rb-27ZZ report on the implementation of the revenue plan related to the implementation of government administration tasks and other tasks commissioned by the local government units with statutes
§ 5. The unit report shall be drawn up in accordance with the content of the form in detail: section, chapter, paragraph specifying the origin of the income; the sum shall be subject to the amounts specified in the chapters.
§ 6. 1. In the unit reports of the units directly carrying out the tasks:
1. in the column "Plan", the amounts resulting from the financial plan of the entity carrying out the task shall be shown;
2. in the column entitled "Receivables", the initial balances (receivables outstanding for payment reduced by overpayments), increased by the amount of the footnotes on the budget revenue for which the due date falls for the financial year concerned, reduction of the amount of the write-off, taking into account § 3 (3) (a) 5; if the amount of overpayments and write-downs exceeds the amount of outstanding amounts payable and footnotes, the difference shall be shown as a negative number;
3. in the column "Total revenue" the revenue shall be made on the basis of the analytical accounts for the account of the current budgetary unit and the unit's coffers and the payment card paid;
4. in the column "Assigned revenue", the revenue transferred to the current account of the local government is shown; the report for the fourth quarter shows the amount of the revenue transferred, taking into account the revenue transferred by 5 January. the year following the financial year;
5. in the relevant columns for the final balance, the outstanding amounts are to be paid, including arrears (receivables outstanding for payment due to be paid) and overpayments (overpaid amounts);
6) the entity carrying out the task, subordinate to the local government unit, does not complete the column "Revenue withheld for the benefit of local government units".
2. The units of local government, on the basis of the separate reports, shall draw up a summary report in the details of the unit report, with that in the column:
1. "Revenue deducted in favour of local government units" shall show revenue due to local self-government units on the basis of separate provisions, i.e. not constituting the revenue of the State budget;
2. "Assigned revenue" shall show the amount of revenue transferred to the current account-the income sub-account of the authorising officer of the budgetary part of the transferor; in the report for the fourth quarter, the amount of assigned revenue shall be shown, taking account of the revenue submitted by 8 January of the year following the financial year.
3. Units of local government, on the basis of the data shown in the unit reports, in the supplementary data to the Rb-27ZZ report show in individual chapters the amount of receivables, arrears and overpayments, respectively in part the state budget and the part of the local government which is due under the separate provisions.
4. As shown in the Rb-27ZZ report, in the column "withheld for local government units", the amount of revenue should be reported in the same amount in the Rb-27S report in the column "Revenue executed (receipts minus refunds)" in the section " Revenue from local government units related to the implementation of government administration tasks and other tasks commissioned by statutes.
5. As shown in the Rb-27ZZ report in part B of the supplementary receivables, arrears and overpayments on income associated with the implementation of government administration tasks and other tasks commissioned by local government units The Rb-27S report should be at the same level as the law.
§ 7. (repealed).
Chapter 3
Rb-PDP report on the execution of tax revenues of the municipality/city on the rights of the district
§ 8. 1. In the reports on the execution of tax revenue, the data set out in the column 'Execution', concerning:
1) the revenue collected by the tax offices and transferred to the local government unit-should be in accordance with the data shown in the column "Revenue made" in the information provided in the Public Information Bulletin on the site subjective office serving the minister responsible for public finance affairs in the department: Public finances. State budget;
2) income from the shares of local government units in the proceeds of personal income tax, transferred from the central account of the current state budget to the accounts of the competent budgets of local government units- should be in line with the revenue shown in the column 'Revenue made (receipts minus returns)' of the Rb-27S report on the implementation of the plan of local government revenue and local government units.
2. The amounts of the individual revenue, as shown in the column "Implementation", shall be consistent with the sum of the corresponding paragraphs in all the headings shown in the Rb-27S report on the implementation of the budget of the local government units and units of local government in the column "Revenue executed (receipts minus returns)", as applicable to the provisions of the Regulation.
3. The amounts, concerning the effects of the reduction in the upper tax rates, the effects of the reductions and exemptions and the effects of decisions issued by the tax authority on the basis of the Act-Tax Ordinance calculated for the reporting period-shown in the relevant the columns of the report should be consistent with the corresponding effects reported in the Rb-27S report on the implementation of the government budget of the budgetary units and local government units, respectively, in accordance with the provisions of the Regulation.
4. The part of "Justification of the correction" shall be completed by the local government units which correct the Rb-PDP report.
Chapter 4
The Rb-28S report on the implementation of the budgetary expenditure plan of the local government unit/unit of local government
§ 9. 1. Unit reports shall be drawn up in detail: division, chapter, paragraph; the summation shall be subject to the amounts specified in the chapters.
2. The reports shall be drawn up as follows:
1. in the column "Plan (after change)" data on planned expenditure shall be shown;
2. in the "Engagement" column, amounts resulting from contracts, decisions and other provisions which are required to be carried out in the current financial year shall be effected;
3. the column "Expenditure executed" shows the expenditure effected on the basis of the analytical accounting data in the current account; in the monthly report for December and in the annual report in the column "Expenditure executed" is shown the expenditure effected, including expenditure which has not expired at the end of the financial year, and expenditure effected under the Sołeckie Fund;
4. in the column "Total Liabilities", all unpaid liabilities not paid at the end of the reporting period shall be shown;
5. in the column "Obligations due", there are liabilities whose due date has expired before the end of the reporting period, and is neither expired nor remitted, with the distinction of commitments entered into in previous years and liabilities arising in the the current year;
6. in the column "Expenditure which has not expired at the end of the financial year", expenditure shall be shown, the list of which may be determined by the body of local authority in accordance with Article 4 (1) of the Financial Regulation. 263 par. 2 of the Act on Public Finance; this column shall be completed only in the annual report;
7) in the column "Expenses realised under the Ssołecki Fund", the expenditure referred to in the Act of 21 February 2014 shall be shown. o Fund sołeckim (Dz. U. Entry 301, with late. zm.); this column is completed only in the annual report.
3. It shall be allowed, in exceptional circumstances, to be independent of the entity, to show improper burdens and to recognise current accounts by entering the symbol 4990 instead of a paragraph; an incorrect load shall be recorded in the ordinary course and not in the wrong way. recognition of the account-as a negative number. Improper transfers of funds should be clarified and accounted for in the next reporting period.
4. The concept of property expenditure shall be defined in Article 4 (4). 236 para. 4 of the Act on Public Finance.
5. Budgetary units, municipalities, cities on the rights of the district, powiats and local governments of voivodships and associations of local government units of the unit report on the implementation of the budget expenditure plan for January, February, April, May, July, August, October, November and December shall be fulfilled as regards the expenditure planned and executed.
§ 10. Local government units shall draw up a summary report on the implementation of the budgetary expenditure plan, as regards the full information resulting from the unit reports on the implementation of the budget expenditure plan, including budget expenditure associated with the execution of tasks in the scope of government administration and other tasks commissioned by the local government unit with statutes.
Chapter 5
Rb-28NWS report on the implementation of the expenditure plan of the local government/unit of local government, which has not expired on the expiry of the financial year
§ 11. 1. The separate reports on the implementation of the expenditure plan which have not expired within the financial year shall be drawn up in detail: section, chapter, paragraph; aggregation shall be subject to the amounts specified in Chapters.
2. The reports shall be drawn up as follows:
1. in the "Plan" column, a financial plan shall be established by the body constituting the units of local government referred to in Article 3 (1) (a) of the Financial Regulation. 263 par. 5 of the Act on public finances. The financial plan should be in line with the data shown in the column 'Expenditure which has not expired at the end of the financial year' of the Rb-28S report at the end of the financial year in which the financial plan was adopted by the body constituting the self-government entity territorial;
2. in the "Expenditure executed" column, the expenditure shall be entered in the account of the account of the appropriations for the non-agenated expenditure.
3. The data in the reports shall be reported according to the budget classification in force in the year in which the plan was adopted by the body constituting the local government units.
§ 12. Local government units draw up a summary report on the implementation of the expenditure plan which has not expired at the end of the financial year, to the full extent of the information resulting from the unit reports received from the implementing bodies. expenditure which has not expired on the expiry of the financial year.
Chapter 6
Report of the Rb-NDS on the surplus/deficit of the local government unit
§ 13. In the report on the surplus/deficit of the local government unit:
1. income:
(a) in the column "Plan (after amendment)", they shall be in accordance with the data shown in the column "Plan (after amendment)" of the report on the implementation of the budget revenue plan,
(b) in the column "Implementation", shall be in accordance with the data shown in the column "Revenue made (receipts minus refunds)" of the report on the implementation of the budget revenue plan;
2) expenditure-should be consistent with the data from the report on the implementation of the budget expenditure plan;
(3) surplus/deficit-is the difference between total revenue and total expenditure;
4. the data on the revenue and distribution of local government units on the part of the plan should be in line with the budget plan adopted by the body constituting the local government units at the end of the reporting period;
5) data on the execution side, concerning revenues from the title:
(a) loans and loans-contain the total amounts for individual titles and should be consistent with the data resulting from the accounting facilities for the reporting period concerned. In the row 'loans', there are also operations involving securities whose marketability is limited,
(b) repayment of loans granted, securities, privatisation of assets, shall be in accordance with the revenue generated by the accounting facilities for the reporting period concerned,
(c) surplus from previous years-shall be shown in the amount of the previous years, including the amount to be mobilised to cover the deficit,
(d) free appropriations-the amount of the free appropriations referred to in Article 1 shall be shown. 217 ust. 2 point 6 of the Public Finance Act, also the amount mobional to cover the deficit;
6) the data on the dissidents of the local government unit on the execution side should be in accordance with the executed arrangements resulting from the accounting devices for the given reporting period;
7. in the rows "other sources" of revenue and "other purposes" of the breakup, sources included in the budget resolution after the amendments, not included in the other lines of the report, shall be recognised;
8. there shall be no revenue and expenditure relating to the borrowing and repayments of loans or loans referred to in Article 8 in respect of the reporting period concerned. 89 par. 1 point 1 of the Act on public finances.
§ 14. The reports on the plan side should balance as follows: revenue plus revenue minus expenses minus payments shall be equal to zero, except where the management of the plan is entitled to introduce an increase in the plan only on the part of the plan revenue.
§ 15. 1. In part E. units of local government shall show revenues to cover the deficit, according to art. 217 ust. 2 of the Act on public finances.
2. In the first, second and third quarters of Part E., only those local government units in which the difference between income and expenditure is planned for the date ending the reporting period is negative. At the end of the fourth quarter of the E. in terms of columns, the plan and execution shall be completed by the local government units in which the budget deficit is planned or executed.
§ 16. In Part F. ' Supplementary data for the calculation of the relationship referred to in Article 242 and 243 of the Public Finance Act ' the units of local government shall show the amounts excluded and added to the relations referred to in Article 242 and 243 of the Act on Public Finance:
1) in row F1. " The total amount of the outage from the relationship referred to in art. 243 para. 1 of the Act on Public Finance ' is the total amount of the exclusions from the relationship specified in Art. 243 para. 1 of the Act on public finances during the reporting period, i.e. from the beginning of the financial year to the last day of the reporting period;
2) in row F11. ' the amount of the exemptions referred to in Article 243 para. 3. Public finance law ' shall be subject to the amounts of the exclusions referred to in the Article. 243 para. 3 of the Act on Public Finance;
3) at the line F12. ' the amount of the exemptions referred to in Article 243 para. 3a of the law on public finances " shall be subject to the amounts of the exemptions laid down in Article 3. 243 para. 3a of the Act on public finances;
4) in line F13. "securities buyout, repayment of loans and loans incurred for the repayment of the liabilities assumed by the public health care facility" shall be demonstrated, in accordance with Article 4 (1) of the basic Regulation. 36 ust. 2 of the Act of 7 December 2012. to amend certain laws in relation to the implementation of the Budget Act, due to repayment in the financial year of the liability for the buy-back of securities and repayment of loans, excluding interest on those liabilities, borrowing by the local self-government entity for the repayment of the assumed obligations of the independent public health care facility converted into the rules laid down in the Act of 15 April 2011. about the activity of the medicinal product (Dz. U. of 2015 items 618, with late. zm.);
5) at line F14. 'the repurchase of foreign currency denomination bonds issued to foreign markets before 1 January 2010' shall be demonstrated, in accordance with Article 4 (1) (d) of the Financial Regulation. 121a of the Act of 27 August 2009. -Provisions introducing a law on public finances (Dz. U. Entry 1241, with late. zm.), redemption amounts, issued before 1 January 2010. foreign currency denominated bonds in foreign capital markets, excluding interest on these bonds;
6) at row F2. 'Obligations of the relationship of a relationship of local self-government to be reimbursed in the financial year' shall be shown as the amount of the relationship of the relationship of the relationship between the local government and the repayment and redemption of the local government. the financial year in question to be added to the total amount of the repayment, in accordance with Article 244 of the Act on public finances during the reporting period, i.e. from the beginning of the financial year to the last day of the reporting period;
7) at line F3. ' The amount associated with the implementation of the current expenditure referred to in Article 242 Public Finance Act ' shall be the amount associated with the implementation of current expenditure, involving the measures referred to in Article 4 (2) of the Financial Regulation. 5 par. 3 of the Act on public finance, where those measures have not been transferred in a given financial year; the "Execution" column shall fill the units only in the report for the fourth quarter;
8) at line F4. 'The amount of current expenditure incurred for the repayment of the liabilities assumed by the public health care establishment converted to the rules laid down in the medical activity law' shall be the amount of the current expenditure incurred in respect of the public health care facility under the control of the public health care facility. the repayment of the liabilities assumed by the public health care establishment to be converted into the rules laid down in the Act on the activity of the medicinal product, in which they are not subject to the financing of the grant from the State budget.
Chapter 7
Rb-30S report on the implementation of the financial plans of the budgetary establishments
§ 17. 1. Unit report shall be drawn up in detail: section, chapter, paragraph.
2. In the section A. "Revenue": in the columns: "Plan", "Execution" shall be demonstrated:
1. by paragraph:
(a) revenues,
(b) grants (without subsidies for the financing or financing of the investment costs). These grants are reported in net amounts, i.e. without VAT. The settlement of the VAT with the tax office shall be reported in the information in part D. 2 of the report;
2) in the divisional lines:
(a) "I 110"-the equivalent of depreciation from fixed assets and intangible assets received free of charge by the local government, as well as from fixed assets and intangible assets, on the basis of the the financing of which the local government has received cash,
(b) "K 100"-other revenue not specified in the paragraphs of the budget classification and other increases in turnover (in particular: exceptional gains, changes in the state of products, revolving measures received free of charge),
(c) "K 110"-the net operating conditions at the beginning of the reporting period.
3. In the heading B. "Costs and other charges" in the columns: "Plan" and "Execution" shall be shown:
1. according to paragraphs-costs and other charges;
2) in the divisional lines:
(a) "J 100"-own resources reserved for investment,
(b) "I 100"-write-offs from fixed assets and intangible assets received free of charge by the local government, as well as from fixed assets and intangible assets, for which they are financed by the the local government budget has received cash,
(c) "P 100"-reduction of operating assets, other than those shown in the budget classification paragraphs, in particular: exceptional losses, changes in the state of the products, write-down of expired and deboned debts, write-offs of claims,
(d) "P 110"-corporation tax,
(e) "P 120"-the payment to the budget of excess rotary resources,
(f) "P 130"-the state of the net operating measures at the end of the reporting period,
(g) "T 140"-depreciation charges on fixed assets and intangible assets purchased from own funds.
4. In Section C., it shall be shown at the beginning and end of the reporting period:
1) in line W 010-cash resources (including money in the cash);
2) in line W 020-net receivables i.e. amounts receivable after deduction of a write-off of accounts receivable;
3) in line W 021-the amount of the write-off of the receivable receivable;
(4) in line W 022-not included in the write-off of interest on unpaid debts;
5. in line W 023-net claims due;
6. in line W 030-other rotary measures;
7. in line W 040-commitments and other settlements, and extracts from among them the liabilities to investments financed by:
(a) own resources (row W 041),
(b) subsidies for the financing or financing of the investment costs (row W 042),
(c) measures from other sources (line W 043);
8) in line W 044-liabilities required;
9) in line W 070-the state of net rotary measures.
5. In the section C. in the supplementary data relating to receivables and liabilities, part of the receivables and liabilities shall be shown from among the rows in the rows in 020 and 040:
1) in line W 080-receivables from employees;
2) in line W 081-receivables for the sale of goods and services;
3) in line W 090-payroll liabilities;
4) in line W 091-the social security contributions payable;
5) in line W 092-liabilities for contributions to the FUS;
6) in line W 093-the obligations for contributions to the Labour Fund;
7) in line W 094-obligations for the purchase of goods and services.
6. In Section D. 'Supplementary data', the following shall be indicated:
1. in Part 1. 'Information on the financing of the investment of a local government budget establishment':
(a) in the "Plan" column, the planned investment expenditure and the sources of financing thereof,
(b) in the column "Implementation at the end of the reporting period":
-the investment expenditure incurred from the beginning of the year to the end of the reporting period,
-the sources from which the investment expenditure has been financed,
-the state of investment commitments for the investment carried out,
-the state of the commitments to the budget for the reimbursement of grants in the part in which it has not been used in the financial year;
2. in Part 2. "Information on cash settlement with the budget"-the state of the cash accounts with the budget during the period from 1 January to the end of the reporting period:
(a) in line with 100, for corporate income tax,
(b) in line Z 101-for the payment of excess rotary measures,
(c) in line Z 102, from the VAT on the subsidies received
-specifying the payments made in the financial year in question for the preceding financial year and the advance payments for the financial year in question.
Chapter 8
The Rb-34S report on the execution of the revenue and expenditure on the account referred to in Article 223 ust. 1 act on public finances
§ 18. 1. Unit report shall be drawn up in detail: division, chapter, paragraph; the summation shall be subject to the amounts specified in the chapters.
2. In the Section A. 'Revenue', the columns: 'Plan' and 'Execution' shall be shown:
1) in the detail of the department, chapter, paragraph-the appropriately planned and executed proceeds of cash on the dividled income statement;
2) in the divisional line "K 150"-the state of cash on the separate account at the beginning of the reporting period.
3. In the heading B. 'Expenditure', the columns: 'Plan' and 'Execution' shall be shown:
1) in detail: division, section section-planned and expenditure incurred;
2) in the divisional line "P 150"-the state of cash on the separate account at the end of the reporting period.
4. In Section C., it shall be shown at the beginning and end of the reporting period:
1) in line W 020-net receivables i.e. amounts receivable after deduction of a write-off of accounts receivable;
2) in line W 021-the amount of the write-off of the receivable receivable;
(3) in line W 022-not included in the write-off of interest on unpaid debts;
4) in line W 040-liabilities.
Chapter 9
Report Rb-50 on grants/expenditure related to the performance of government administration tasks and other tasks commissioned by local government units with statutes
§ 19. 1. Local government units draw up reports according to individual authorising officers of the state budget of donating donations, in detail: division, chapter, paragraph; the summation is subject to the amounts specified in the chapters.
2. The Rb-50 reports shall be drawn up separately for:
1) grants;
2. expenditure.
3. In the report referred to in paragraph. In column 1, point 1 shall be shown in the column:
1. "Plan (after changes)"-resulting from the financial plan of the amount of revenue from the grant of the State of the subsidy;
2. "Execution"-the amount of the grants received; in the report for the fourth quarter after taking into account the reimbursements made by 31 January of the year following the financial year.
4. In the report referred to in paragraph. 2, point 2, shall be shown in the column:
1) "Plan (after changes)"-planned expenditure on government tasks and other tasks commissioned by local government units with statutes-financed by the grants referred to in paragraph 1. 3 point 1;
2. "Execution"-the expenditure of the grant referred to in paragraph 1 shall be executed in a given year. 3 (2); where, by virtue of the separate provisions of the local government unit, they carry out government administration tasks and other tasks outsourced to the statutes for which they receive grants for reimbursement, the expenditure data, other than those referred to above, shall be shown in the supplementary data.
5. Organizational units directly carrying out tasks in the scope of government administration and other tasks commissioned by statutes of local government units or units serving to draw up a Rb-50 unit report on expenses in the details mentioned in paragraph. 1 and transmit them to the management boards of local government units.
6. The cities on the rights of the district shall draw up separate reports Rb-50 for municipal and district tasks.
7. In the case, when under separate regulations the task of government administration is carried out by local government units on the basis of agreements with other units of local government, then the reports shall draw up the units transfering and receiving grants.
§ 20. The management boards of local government units shall draw up a Rb-50 unit report on grants and an aggregated Rb-50 report of the expenditure and provide them with the donations of the donations.
§ 21. (repealed).
Chapter 10
Rb-ST report on the state of the funds on the bank accounts of the local government unit
§ 22. 1. In the annual reports, the state of funds in the account of the budget of the local government unit on the basis of bank evidence, consistent with the records in the bank's accounting records, is shown.
2. In the section "Information on the state of funds on the bank accounts of local government units", the state of cash on the account of funds for non-gaseting expenses on the basis of bank evidence, which is consistent with the records in the bank's accounts, is shown.
Chapter 11
Determination of completeness and correctness of reports
§ 23. 1. In order to ensure the control of the correctness of the data entry into the data carriers in the summary reports on both the income and the budget expenditure, the number of controls calculated as the sum of the symbols: division, chapter and paragraphs within the framework of each chapter. The number of checks shall be entered in the column 'Paragraph' of that row, which shall indicate the total amount of the chapter.
2. For Rb-30S and Rb-34S reports, the number of controls calculated as the sum of the symbols: department, chapter, and paragraphs shall be used.
3. For the establishment of the completeness of the summary reports, summary of the summary reports shall be drawn up by department.
4. The complets of the reports shall contain the numbering of the pages of the various reporting forms.
§ 24. 1. In the case of finding irregularities in the complex monthly reports Rb-27S and Rb-28S for January, November and December revisions of these reports do not pass on to the Ministry of Finance. The correct data shall be taken into account as appropriate in the reports drawn up for the forthcoming reporting period.
2. Where irregularities are found in complex reports:
1) monthly Rb-27S and Rb-28S (for March, June, September);
2) quarterly Rb-NDS, Rb-30S, Rb-34S (for I, II, III quarters), Rb-28NWS (for 1st quarter)
the data shall be adjusted by the date until the report is drawn up for the next reporting period.
3. Data revisions in the quarterly reports (for the fourth quarters) of the Rb-NDS, Rb-30S, Rb-34S and the annual Rb-27S, Rb-28S, Rb-PDP and Rb-ST of local government units transfer to the competent regional chamber of auditors by 30 June the year following the financial year, subject to paragraph (a). 4.
4. Revisions of the annual Rb-PDP report, together with the explanatory memorandum and the annual Rb-27S report, only in the scope of the data covered by the Rb-PDP report, the local government units make up to 5 years back from the end of the financial year prior to the year of finding of irregularities.
5. The revisions of the data in the Rb-27ZZ and Rb-50 reports (for I, II and III quarters) concerning the previous reporting periods shall be taken into account respectively in the reports drawn up for the current reporting period.
6. Data revisions in the Rb-27ZZ and Rb-50 reports for the fourth quarter of the local government units transfer to the authorising officers of the funds of the donor state budget and to the competent regional chamber of auditors by 25 April the year following the financial year.
7. Corrections of the reports referred to in paragraph 2-4, local government units shall report to the regional chambers of auditors within five days of the date on which the irregularity was established.
8. Corrections of the reports referred to in paragraph 2-4, received from local government units, regional chambers of auditors shall report to the Ministry of Finance within 5 working days from the date of receipt.
Chapter 12
Reporting in the form of an electronic document
§ 25. 1. The local government unit shall transfer the files of the reports to the regional chamber of auditors in the form of an electronic document using the application indicated in the Public Information Bulletin on the subjective side of the office serving Minister responsible for public finance.
2. Reports of Rb-27ZZ and Rb-50 the local government unit shall transmit in the form of an electronic document to the authorising officer of the state budget of the transferring grant using the application referred to in para. 1.
3. The structures of data transmitted to the application referred to in paragraph. 1, shall be published in the Public Information Bulletin on the subject-matter of the office serving the Minister responsible for public finance.
4. The reports of the Rb-50 for the fourth quarter of the management boards of local government units shall transmit to the electronic mailbox of the Supreme Chamber of Control.
Annex 40. [ STATEMENT OF STRUCTURAL DISBURSIONS]
Annex No 40
INSTRUCTIONS FOR DRAWING UP THE Rb-WSa AND Rb-WSb REPORTS ON STRUCTURAL EXPENDITURE
§ 1. 1. An entity shall draw up a report on structural expenditure incurred from national public funds. This report shall not take into account the expenditure related to the implementation of the projects under the 2014-2020 financial perspective.
2. Structural expenditure-this is national public expenditure incurred in the areas of intervention of the Structural Funds in connection with the implementation of operations and objectives (e.g. the project, activities, tasks), defined and described in the Regulation of the Minister of Finance issued on the basis of art. 39 (1) 4 point 2 of the Act on Public Finance.
3. Structural expenditure shall include expenditure constituting the national public contribution for the implementation of projects co-financed by the Structural Funds, i.e. The European Regional Development Fund and the European Social Fund and the Cohesion Fund and the expenditure incurred in implementing projects financed exclusively from national sources corresponding to the areas and codes of the intervention category structural funds.
4. National public funds at the disposal of the entity are: budget appropriations, own resources, grants, loans, loans and other (e.g. the funds obtained from the issue of securities, the proceeds from the privatisation of the assets of the State Treasury and the assets of the local government unit, donations, funds collected in the extracted accounts, etc.).
§ 2. 1. The Rb-WSa and Rb-WSb report divides the expenditure by Thematic areas (e.g., I. RESEARCH AND TECHNOLOGICAL DEVELOPMENT (B + RT), INNOVATION AND ENTREPRENEURSHIP, II. INFORMATION SOCIETY, III. TRANSPORT, etc.) and codes with priority themes (e.g. 01 Activity B + RT conducted in research centres, 16 Railway, 23 Regional, regional, local, etc.) classification of the categories of intervention of the Funds, defining structural expenditure.
2. For the calculation of structural expenditure, an entity shall accept expenditure actually incurred during the reporting period, as documented by its paid-up invoice or other equivalent accounting document. No account shall be taken of any kind of penalties, fines, interest on arrears and expenses which may be recovered (returned to the entity in accordance with the applicable legal regulations), e.g. Tax on goods and services (VAT).
3. In the case of the implementation of tasks financed by the Structural Funds and the Cohesion Fund, an entity shall not show the expenditure to be reimbursed, irrespective of when the refund is granted. It should, however, show the expenditure incurred in the part which constitutes the national public contribution (national co-financing).
4. In order to eliminate the multiple counting of the same expenses by various entities, a consolidated report should be drawn up, i.e. without taking into account the financial flows:
1) internal (within the unit and subordinate of its organizational units and supervised);
2) intra-sectoral (between units in the public finance sector).
For example:
1) the transfer of national public funds to the implementation of the task of an organisational or supervised unit is the flow of financial resources within the entity, rather than the expense associated with the performance of the task. The expenditure of these appropriations shall be shown in the unit report by the undertaking which carries out the task;
2) the transfer of national public funds to a task carried out by another unit of the sector is the flow of financial resources between the units of the public finance sector. This expenditure shall be shown only by the unit which has carried out the task.
5. In the case of a transfer of national public funds by an entity included in the public finance sector to a task carried out in the areas of intervention of structural funds by a unit not included in the public finance sector, the flow of funds shall be the expenditure of the transferring unit to be shown in the report, subject to paragraph 1. 6.
6. Entities included in the public finance sector, which transfer appropriations for the implementation of the tasks financed by the Structural Funds and the Cohesion Fund, shall show the national public contribution transferred to the tasks carried out by the the final beneficiaries, not included in the public finance sector, and their own structural expenditure.
7. An entity shall draw up a consolidated joint/summary report covering the entity's own expenditure and expenditure incurred by the organisational and supervised units and the units supporting the reports drawn up in the reports drawn up by the entity. unit.
8. At the same time, the unit shall at the end of the report form in the field 'Number of unit reports covered by the total/summary report'-the number of unit reports included in the report.
§ 3. In order to separate structural expenditure from expenditure incurred during the reporting period, an entity should keep an additional record of structural expenditure, in accordance with the provisions laid down in the provisions adopted on the basis of the provisions of Article 4 (1) of the Financial Regulation. 17 and art. 40 par. 4 point 1 lit. a law on public finance. Keeping this register will make it possible to determine the amount of expenditure incurred for the structural objectives.
§ 4. 1. The Rb-WSa report shall draw up the units listed in § 4 (5) of the Regulation.
2. The Rb-WSa report shall be drawn up in a spreadsheet and transmitted to the electronic box of the recipient; the model of the form, which is Annex No 31 to the Regulation, shall be provided in the Public Information Bulletin on the subjective side the office serving the Minister responsible for public finance in the department: Public Finance. State budget.
3. Organizational units and supervised by local government units and operating units shall submit by 31 March after the expiry of the reporting period, the unit report of Rb-WSa competent body, which will prepare consolidated summary report.
4. The units required to draw up the consolidated summary report shall transmit the report to the Ministry of Finance by the Ministry of Finance by 30 April after the end of the reporting period.
5. In the title of the message with the submitted report, the content corresponding to the territorial symbol given to the unit by the Central Statistical Office shall be placed in accordance with the following formula:
RbWSa_yyyy_JST_kw_kms_kg, where:
yyyy-means the full year for which the report was sent,
kW-code specific to the voivodship,
kms-the code specific to the city on the rights of the district or district starosty,
kg-specific code for the municipality (without the entity type designation)
Examples:
1. Marshal Offices-e.g. RbWSa_2015_JST_14 (Office of the Marshal of the woj. mazowiecki),
2) Cities on the rights of the district-eg. RbWSa_2015_JST_14_65 (City of Warsaw),
3) District Starostwa-np. RbWSa_2015_JST_14_32 (Western Warsaw District),
4) Gmines-e.g. RbWSa_2015_JST_14_32_06 (Ożarów Mazowiecki).
§ 5. 1. The Rb-WSb report shall draw up the units listed in § 4 (6) of the Regulation.
2. The Rb-WSb report shall be drawn up in the regional layout, by entering part number in the field part/state according to the budget classification and the voivodship number in accordance with the territorial symbols of the Central Statistical Office. Expenditure of organisational units, bodies established and supervised, and financial resources transferred to bodies not included in the public finance sector for the implementation of tasks which are compatible with the areas of structural funds interventions, should be included in a consolidated report with the symbol of the voivodship of the entity which ultimately carries out the expenditure.
3. Dividers of the budget parts shall enter in the first column the part number in accordance with the budget classification.
4. If expenditure was only carried out in certain voivodships, the remaining rows should be filled out with the number "0".
5. The Rb-WSb report shall be drawn up in a spreadsheet and transmitted to the electronic box of the recipient; the model of the form, which is Annex 32 to the Regulation, is provided in the Public Information Bulletin on the subjective side of the form. the office serving the Minister responsible for public finance in the department: Public Finance. State budget.
6. The organisational units of the public finance sector units and the entities supervised by them shall transmit the unit report of Rb-WSb to the competent body by 31 March after the end of the reporting year. The authorising officer of the budget of the second step shall report to the authorising officer of the budget part a consolidated consolidated report by 15 April following the end of the reporting period. The authorising officer of the budgetary part shall transmit to the Ministry of Finance electronic mail box the consolidated consolidated accounts in the voivodship system (regional) by 30 April after the end of the reference year.
7. In the title of the communication with the reports, it is necessary to place different content depending on the type of unit:
1) Resort: RbWSb_yyyy_res_nr part (eg. The Ministry of Finance will write in the title: RbWSb_2015_res_19)
2) State RbWSb_rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr_woj_nr. Voivodship mazowieckie wwrites under title: RbWSb_2015_woj_14)
3) SKO: RbWSb_rrrr_sko_nr sko (e.g. SKO in Warsaw will enter in the title: RbWSb_2015_sko_01)
§ 6. 1. If the correction is necessary, the unit shall enter the word 'revision No ... of the date ...' in block letters on the teleaddress table of the report.
2. The revisions of the consolidated and aggregated consolidated accounts shall be drawn up in the current year of the report, and shall be forwarded to the Ministry of Finance's Ministry of Finance electronically by 30 April, after the year in which the report was carried out. revisions.
Annex 41. [ STATEMENT OF BUDGETARY REPORTS ON THE STATE OF COMMITMENTS UNDER PUBLIC-PRIVATE PARTNERSHIP AGREEMENTS]
Annex No 41
STATEMENT OF BUDGETARY REPORTS ON THE STATE OF THE COMMITMENTS UNDER PUBLIC-PRIVATE PARTNERSHIP AGREEMENTS
§ 1. 1. The Rb-Z-PPP report on the state of commitments for public-private partnership agreements is a statistical report. The basis for the preparation is the accounting records of the balance sheet and off-balance-sheet (involvement).
2. The Rb-Z-PPP report on the state of commitments for public-private partnership agreements shall be composed of the table: "Report on the status of obligations arising from public-private partnership agreements".
3. In the case of a change of the facts in the accounting records, or in the case of a statement of error in the previously reported report, the entity shall be required to draw up and forward to the parent undertaking without delay the correction of the reports, which does not correspond to the factual.
§ 2. 1. The Rb-Z-PPP report shall demonstrate the value of commitments and expenses (contracted or incurred and planned) resulting from public-private partnership agreements (in thousands of zlotys), broken down into:
1) the nominal value of the outstanding liabilities of public-private partnership agreements at the end of the reporting period-understood as the amount of the total unrequited obligations of the public entity, known at the end of the reporting period, from the title concluded public-private partnership agreements, until the end of the validity of these agreements,
2) the total nominal value of the undemanding obligations under the public-private partnership agreements falling due in a given financial year-understood as the amount of the total unrequited obligations of the public entity, estimated to be carried out by the end of the current financial year,
3) the nominal value of the required liabilities under public-private partnership agreements at the end of the reporting period-understood as the amount of the total required obligations of the public entity, known at the end of the reporting period,
4) the value of the expenses resulting from the commitments made during the reporting period under the public-private partnership (expenses)-understood as the amount of the total expenditure of the public entity, made for the implementation of the Partnership Agreement public-private in the reporting period,
5) value of total expenditure resulting from obligations under public-private partnership agreements (expenditure)-understood as the amount of total expenditure resulting from the obligations of the public entity, made for the implementation of the Partnership Agreement public-private sector from the beginning of its validity until the end of the reporting period,
6) the value of the expenditure resulting from the obligations arising from the public-private partnership agreements planned for the following reporting period (expenditure)-understood as the amount of the total expenditure of the public entity, planned to be brought to the realization a public-private partnership agreement in the following reporting period,
7) the value of the expenditure resulting from the obligations arising from the public-private partnership agreements planned for the following financial year (expenses)-understood as the amount of the total expenditure of the public entity, planned to be brought to the implementation of the contract public-private partnerships for the following financial year,
(8) the nominal value of the liabilities arising from the public-private partnership agreements entered into during the reporting period, understood as the amount of the total liabilities of the public entity, known at the end of the reporting period resulting from the contracts the public-private partnerships concluded during the reporting period (the increase in commitments under the ppp), until the end of the validity of those contracts,
9) the value of the obligations under the public-private partnership agreements planned to be signed in the following financial year-understood as the amount of the total liabilities of the public entity, resulting from public-private partnership agreements planned to be signed in the following financial year (planned increase in commitments under the ppp contracts in the following financial year),
10) the value of the liabilities under public-private partnership agreements classified as public debt-understood as the amount of the public entity's liabilities resulting from the public-private partnership agreements passed by the entity public, at the end of the reporting period, to the public debt of public debt
-entities in relation to a private national or foreign partner.
2. The obligations which are not due under public-private partnership agreements shall include both the obligations arising from the obligation to bring so-called " the contribution of own contribution to the ppp, as well as the payment of remuneration to the private partner (both concepts are defined in the public-private partnership act), which have not yet expired. The due obligations shall be understood as the value of all undisputed obligations which have passed the due date for the debtor and which have not been either expired or remitted. This category does not include interest on arrears than those referred to above. commitments.
3. The method of classification of the impact of obligations resulting from public-private partnership agreements on the level of sovereign public debt is determined by art. 18a of the Act of 19 December 2008. o public-private partnership (Dz. U. 2009 r. No 19, pos. 100, of late. zm.).
§ 3. The subjective arrangement presents obligations to private partners who are entrepreneurs or foreign entrepreneurs with whom the public-private partnership agreements have been concluded on the basis of the Partnership Act the public-private sector referred to in Article 2 (2) (c) of the 3:
1) private partners of the country, entrepreneurs within the meaning of the provisions on the freedom of economic activity;
2) the foreign private partners, if they are entrepreneurs within the meaning of the law of the country of registration and meet the conditions for the exercise in the territory of the Republic of Poland of economic activity.
§ 4. The Rb-Z-PPP report on the state of the obligations for public-private partnership agreements shall be transmitted within one month after the end of the quarter to the electronic inbox of the Ministry of Finance and the Central Statistical Office.
§ 5. The Rb-Z-PPP report is drawn up in a spreadsheet; the form model is on the website of the Ministry of Finance http://www.mf.gov.pl/, under the bookmark: Activities > Public Finance > State Budget > Budget Reporting.
Annex 42. [ DEADLINES FOR REPORTING AND RECIPIENTS OF REPORTS IN THE FIELD OF THE STATE BUDGET]
Annex No 42
DEADLINES FOR REPORTING AND RECIPIENTS OF REPORTS ON THE STATE BUDGET
| Type of report |
Reporting units |
Units receiving reports |
Time limit for transmission of the report after the reporting period no later than 1) |
| 1 |
2 |
3 |
4 |
| A. Monthly reports |
|||
| 1) Rb-23, Rb-27, Rb-28, Rb-28NW |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
10 days 2) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
15 days 2) |
|
| -budget allocation (except for the authorising officer of part 77) |
-Ministry of Finance-State Budget Department *) |
20 days 2) |
|
| (2) Rb-23B |
-customs chambers |
-the authorising officer in part 19 |
10 days 2) |
| -the authorising officer in part 77 |
|||
| -the authorising officer in part 19 |
-Ministry of Finance-Department of State Budget |
20 days 2) |
|
| 3) Rb-23A, Rb-27 |
-customs chambers |
-the authorising officer in part 77 |
12 days 2) |
| 4) Rb-24, Rb-27 from the implementation of the State budget |
-treasury offices |
-Treasury chambers |
12 days 2) |
| -Treasury chambers |
-the authorising officer in part 77 |
18 days 2) |
|
| 5) Rb-27 |
-the authorising officer in part 77 |
-Ministry of Finance-State Budget Department *) |
28 days 2) |
| 6) Rb-28 Programs, Rb-28NW Programs |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
10 days 2) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
15 days 2) |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 days 2) |
|
| 7) Rb-28 programmes of the CAP |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
10 days 2) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
15 days 2) |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 days 2) |
|
| 8) Rb-FUS |
-President of ZUS |
-Ministry of Finance-Macroeconomic Policy Department |
25 days |
| 9) Rb-FER |
-President of KRUS |
-Ministry of Finance-Macroeconomic Policy Department |
25 days |
| Type of report |
Reporting units |
Units receiving reports |
Time limit for transmission of the report after the reporting period no later than 1) |
| 1 |
2 |
3 |
4 |
| B. Quarterly reports |
|||
| 1) Rb-23PL, Rb-27PL, Rb-28PL |
-managers of establishments |
-the authorising officers of the budget |
15 days 3) |
| 2) Rb-33 |
-the disposal of the State of the State funds (with the exception of the authorising officer by the Fund) |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
| -President of the Agency Inventory Fund |
-Minister responsible for energy |
25 days 4) |
|
| -Minister responsible for energy |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| -Chairman of the Board of PFRON |
-Minister responsible for social security |
25 days 4) |
|
| -Minister responsible for social security |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| 3) Rb-34PL |
-managers of establishments |
-the authorising officers of the budget |
15 days 3) |
| -the authorising officer of the budget |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| (4) Rb-35 |
-executive agency managers |
-Ministers supervising executive agencies |
25 days 4) |
| -Ministers supervising executive agencies |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| 5) Rb-40 |
-the disposal of the State of the State funds (with the exception of the authorising officer by the Fund) |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
| -President of the Agency Inventory Fund |
-Minister responsible for energy |
25 days 4) |
|
| -Minister responsible for energy |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| -Chairman of the Board of PFRON |
-Minister responsible for social security |
25 days 4) |
|
| -Minister responsible for social security |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| -executive agency managers |
-Ministers supervising executive agencies |
25 days 4) |
|
| -Ministers supervising executive agencies |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| -Directors of the budgetary economy |
-the authority performing the functions of the founding authority |
25 days 4) |
|
| -the authority performing the functions of the founding authority |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
|
| -President of ZUS |
-Ministry of Finance-State Budget Department *) |
45 days 5) |
|
| Type of report |
Reporting units |
Units receiving reports |
Time limit for transmission of the report after the reporting period no later than 1) |
| 1 |
2 |
3 |
4 |
| 6) Rb-50 |
-the authorising officers of the budget |
-Ministry of Finance-State Budget Department *) |
30 days 4) |
| 7) Rb-70 |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
10 days |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
16 days |
|
| -managers of public universities |
-the authorising officers of the budget |
16 days |
|
| -the authorising officers of the budget |
-Central Statistical Office of Poland |
28 days |
|
| -Supreme Audit Office |
|||
| C. Annual reports |
|||
| 1) Rb-23, Rb-27, Rb-28, Rb-28NW |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
2 February 6) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
10 February 7) |
|
| -budget allocation (except for the authorising officer of part 77) |
-Ministry of Finance-State Budget Department *) |
20 February |
|
| (2) Rb-23B |
-customs chambers |
-the authorising officer in part 19 |
2 February |
| -the authorising officer in part 77 |
|||
| -the authorising officer in part 19 |
-Ministry of Finance-Department of State Budget |
20 February |
|
| 3) Rb-23A, Rb-27 |
-customs chambers |
-the authorising officer in part 77 |
8 February |
| 4) Rb-24, Rb-27 from the implementation of the State budget |
-treasury offices |
-Treasury chambers |
4 February |
| -Treasury chambers |
-the authorising officer in part 77 |
18 February |
|
| 5) Rb-27 |
-the authorising officer in part 77 |
-Ministry of Finance-State Budget Department *) |
8 March |
| 6) Rb-28 Programs, Rb-28NW Programs |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
2 February 6) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
10 February 7) |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 February |
|
| Type of report |
Reporting units |
Units receiving reports |
Time limit for transmission of the report after the reporting period no later than 1) |
| 1 |
2 |
3 |
4 |
| 7) Rb-28 programmes of the CAP |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
2 February 6) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
10 February 7) |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 February |
|
| (8) Rb-23PL |
-the authorising officers of the budget |
-Ministry of Finance-Department of State Budget |
28 February |
| -Supreme Audit Office |
1) If the day of transmission of the report falls on a Saturday or a public holiday
-the first working day following that date.
2) Monthly reports for December-8 days later.
3) Reports for the fourth quarter, 24 days later.
4) Reports for the fourth quarter of the year 30 days later.
5) Reports for the fourth quarter by 5 April of the following year.
6) The authorising officers of the budget of the State to which the grant is transferred by 16 February of the following year.
7) The authorising officers of the budget of the State which transfers the grants by 18 February of the following year.
*) Data from the Ministry of Finance reports to the Supreme Audit Office
Annex 43. [ DEADLINES FOR REPORTING AND RECIPIENTS OF REPORTS ON THE BUDGET OF EUROPEAN FUNDS]
Annex No 43
DEADLINES FOR REPORTING AND THE RECIPIENTS OF REPORTS ON THE BUDGET OF THE EUROPEAN FUNDS
| Type of report |
Reporting units |
Units receiving reports |
Time limit for transmission of the report after the reporting period no later than 1) |
| 1 |
2 |
3 |
4 |
| A. Monthly reports |
|||
| 1) Rb-27UE |
-the authorising officer of part 87 |
-Ministry of Finance-Department of Payment Institutions |
28 days |
| -Supreme Audit Office |
|||
| 2) Rb-28EU |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
10 days 2) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
15 days 2) |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 days 2) |
|
| 3) Rb-28EU CAP |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
10 days 2) |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
15 days 2) |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 days 2) |
|
| B. Annual reports |
|||
| 1) Rb-27UE |
-the authorising officer of part 87 |
-Ministry of Finance-Department of Payment Institutions |
2 March |
| -Supreme Audit Office |
|||
| 2) Rb-28EU |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
5 February |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
8 February |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 February |
|
| 3) Rb-28EU CAP |
-the authorising officers of the third country budget |
-the authorising officers of the second step of the budget or the authorising officers of the budget |
5 February |
| -the authorising officers of the second-country budget |
-the authorising officers of the budget |
8 February |
|
| -the authorising officers of the budget |
-Ministry of Finance-Department of Payment Institutions *) |
20 February |
|
1) If the day of transmission of the report falls on a Saturday or a public holiday
-the first working day following that date.
2) Monthly reports for December-8 days later.
*) Data from the Ministry of Finance reports to the Supreme Audit Office
Annex 44. [ DEADLINES FOR REPORTING AND RECIPIENTS OF REPORTS IN THE BUDGETS OF LOCAL GOVERNMENT UNITS]
Annex No 44
DEADLINES FOR REPORTING AND RECIPIENTS OF REPORTS IN THE BUDGETS OF LOCAL GOVERNMENT UNITS
| Type of report |
Reporting units |
Units receiving reports |
Time limit for transmission of the report after the reporting period no later than 1) |
||
| 1 |
2 |
3 |
4 |
||
| A. Monthly reports |
|||||
| 1) Rb-27S, Rb-28S |
-budget units, operating units |
-management boards of local government units |
10 days 2) |
||
| -management boards of local government units |
-regional chambers of auditors |
January March June September November December |
|
22 days |
|
| -regional chambers of auditors |
-Ministry of Finance |
January March June September November December |
|
30 days |
|
| B. Quarterly reports (za I, II, III quarters) |
|||||
| 1) Rb-NDS |
-management boards of local government units |
-regional chambers of auditors |
22 days |
||
| -regional chambers of auditors |
-Ministry of Finance |
30 days |
|||
| 2) Rb-27ZZ |
-units directly carrying out tasks, supporting units |
-management boards of local government units |
8 days |
||
| -management boards of local government units |
-the authorising officers of the transferor |
12 days |
|||
| -Regional Chambers of Auditors (for news) |
12 days |
||||
| 3) Rb-50 |
-units directly carrying out tasks, supporting units |
-management boards of local government units |
10 days |
||
| -management boards of local government units |
-the authorising officers of the transferor |
14 days |
|||
| -Regional Chambers of Auditors (for news) |
14 days |
||||
| (4) Rb-30S |
-local government establishments, operating units |
-management boards of local government units |
10 days |
||
| -management boards of local government units |
-regional chambers of auditors |
22 days |
|||
| -regional chambers of auditors |
-Ministry of Finance |
30 days |
|||
| (5) Rb-34S |
-budget units, operating units |
-management boards of local government units |
10 days |
||
| -management boards of local government units |
-regional chambers of auditors |
22 days |
|||
| -regional chambers of auditors |
-Ministry of Finance |
30 days |
|||
| C. Quarterly reports (for I, II Quarters) |
|||||
| 1) Rb-28NWS |
-budget units, operating units |
-management boards of local government units |
10 days |
||
| -management boards of local government units |
-regional chambers of auditors |
22 days |
|||
| -regional chambers of auditors |
-Ministry of Finance |
30 days |
|||
| Type of report |
Reporting units |
Units receiving reports |
Time limit for transmission of the report after the reporting period no later than 1) |
| 1 |
2 |
3 |
4 |
| D. Quarterly reports (for the fourth quarter) |
|||
| 1) Rb-NDS |
-management boards of local government units |
-regional chambers of auditors |
20 February |
| -regional chambers of auditors |
-Ministry of Finance |
1 March |
|
| 2) Rb-27ZZ |
-units directly carrying out tasks, supporting units |
-management boards of local government units |
31 January |
| -management boards of local government units |
-the authorising officers of the transferor |
10 February |
|
| -Regional Chambers of Auditors (for news) |
10 February |
||
| 3) Rb-50 |
-units directly carrying out tasks, supporting units |
-management boards of local government units |
31 January |
| -management boards of local government units |
-the authorising officers of the transferor |
15 February |
|
| -Regional Chambers of Auditors (for news) |
15 February |
||
| -Delegations of the Supreme Chamber of Control (for news) |
15 February |
||
| (4) Rb-30S |
-local government establishments, operating units |
-management boards of local government units |
1 February |
| -management boards of local government units |
-regional chambers of auditors |
20 February |
|
| -regional chambers of auditors |
-Ministry of Finance |
1 March |
|
| (5) Rb-34S |
-budget units, operating units |
-management boards of local government units |
1 February |
| -management boards of local government units |
-regional chambers of auditors |
20 February |
|
| -regional chambers of auditors |
-Ministry of Finance |
1 March |
|
| E. Annual reports |
|||
| 1) Rb-27S, Rb-28S |
-budget units, operating units |
-management boards of local government units |
1 February 3) |
| -management boards of local government units |
-regional chambers of auditors |
20 February |
|
| -regional chambers of auditors |
-Ministry of Finance |
1 March |
|
| 2) Rb-ST |
-management boards of local government units |
-regional chambers of auditors |
20 February |
| -regional chambers of auditors |
-Ministry of Finance |
1 March |
|
| 3) Rb-PDP |
-Mayor (Mayor, Mayor of the City) |
-regional chambers of auditors |
20 February |
| -regional chambers of auditors |
-Ministry of Finance |
1 March |
|
1) Where the date of transmission of the report falls on a Saturday or a public holiday, the first working day following that day.
2) The unit report of the Rb-27S unit of local government (as a budget unit and as a body)-by 11 days longer.
3) The unit report of the Rb-27S unit of local government (as a budget unit and as a body)-by 18 days longer.
