Decree No. 10 / 2013 Coll.
Decree amending Decree No. 449 / 2009 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, budgets of state funds, budgets of local authorities, budgets of voluntary municipalities and budgets of the Regional Council of the Cohesion Regions, as amended
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10
DECLARATION
of 9 January 2013
amending Decree No. 449 / 2009 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds, the budgets of the local authorities, the budgets of the voluntary volumes of municipalities and the budgets of the Regional Councils of the Cohesion Regions, as amended
The Ministry of Finance provides pursuant to Sections 20 (6) and 47 (7) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (Budget Rules), as amended by Act No. 320 / 2002 Coll., Act No. 479 / 2003 Coll., Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll. and Act No. 421 / 2009 Coll.:
Decree No. 449 / 2009 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds, the budgets of the local authorities, the budgets of the voluntary volumes of municipalities and the budgets of the Regional Councils of the Cohesion Regions, as amended by Decree No. 403 / 2010 Coll. and Decree No. 451 / 2011 Coll., are amended as follows:
1. Paragraph 2, including the title, reads:
Data
For the purposes of this decree, the term "financial statements, additional data and input data in the budgetary information system of the public administration (hereinafter referred to as" the budgetary information system "). '
2. in Article 3 (1) (d):
"(d) an overview of budgetary measures, including comments."
3. In Paragraph 4 (1), at the end of point (b), the comma is replaced by a dot and points (c) and (d) are deleted.
4. Paragraph 4 (2) reads as follows:
"(2) The additional data shall be submitted by the State Aid Organisations pursuant to paragraph 1 (a) and (b) and by the State Organisations referred to in paragraph 1 (b). ';
5. in Article 6 (1) (a):
"(a) the financial statement referred to in § 3 (1) (a) is set out in Annex 3 to this Decree, '.
6. in Article 6 (1) (f):
"(f) an overview of the budgetary measures is set out in Annex 8 to this Order."
7. Paragraph 6 (2) reads as follows:
"(2) Entry data into the budgetary information system and entry data into the central accounting information system of the state are given in CZK to two decimal places."
8. Annex 1 shall read as follows:
"Annex No 1 to Decree No 449 / 2009 Coll.
Conditions and dates for the submission of data for the evaluation of the implementation of the State Budget by the Chapter Administrators, the State Organisations, State Contributions Organisations and State Funds
1.1 The State's organisational components shall continuously enter data on the implementation of the State budget into the budgetary information system;
1.2 The organisational units of the State shall submit to the central accounting information system of the State a monthly statement of claims on outstanding expenditure of the organisation of the State of NAR 1-12 U;
1.3. Organizational elements of the State shall be submitted to the central accounting information system of the State on a quarterly basis.
(a) a statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and the State Funds FIN 2-04 U;
(b) the employment statement regulated by the Government of ZAM 1-04,
(c) an overview of budgetary measures ROP 1-04 U.
2. State contribution organisations shall submit to the central system of state accounting information:
2.1 on a quarterly basis, the Employment Report regulated by the Government of ZAM 1-04;
2.2 annual overview of the budget of State contribution organisations' costs and revenues and additional data on SPO 1-01.
3. Ministry of Finance - administrator of the budgetary information system and central accounting information system of the State
3.1 shall ensure the compilation of Overview reports using data from the budgetary information system as well as control reports to check the consistency of data from the budgetary information system and financial statements presented through the Integrated Information System Portal of State Treasures (hereinafter referred to as the IISSP portal);
3.2 ensures the compilation of summaries of supplementary data under another legislation1);
3.3 shall ensure that the "implementation of binding state budget indicators" presented through the IISSP portal is established;
3.4. Authorises the summary for chapters in the central system of state accounting information.
4. Chapter Manager
4.1 verifies on the IISSP portal the correctness of the control reports per chapter on the basis of the data submitted by the relevant organisational bodies of the State in the form of financial statements and on the basis of the budgetary information system;
4.2 verifies on the IISSP website the correctness of the summarists per chapter on the basis of the data submitted by the relevant state contribution organisations;
4.3 ensures that, in the event of non-compliance at chapter level, the data transmitted are corrected by the relevant organisational units of the State or State contribution organisations;
4.4 provides, on a quarterly basis, a comment on the statement for the evaluation of the implementation of the budgets of chapter administrators, state organisational units and state funds FIN 2-04 U in electronic form to the relevant departments of the Ministry of Finance.
4.5. The summary shall be approved by a chapter in the central system of state accounting information at chapter level.
5. State Funds
5.1 submit the FIN 2-04 report quarterly to the central accounting information system of the State For the purposes of this Annex:
502 State Environmental Fund of the Czech Republic
504 State Culture Fund of the Czech Republic
505 Czech State Fund for the Promotion and Development of Czech Cinematography
506 State Fund for Transport Infrastructure
507 State Housing Development Fund
511 State agricultural intervention fund
5.2 approve the FIN 2-04 U report on a quarterly basis in the central accounting information system of the State at the level of the State fund.
6. Method of submitting data
6.1. The format, structure, transmission, security, scope and frequency of the transfer of financial data to the central system of state accountancy information are laid down by other legislation1); The format, structure, transmission, security and scope of the data transmitted to the budgetary information system shall be laid down in the technical manual for the budgetary information system.
6.2. State organisational units, state contribution organisations and state funds shall submit the report in electronic form to the administrator of the central accounting information system of the State, the conditions laid down by other legislation1).
7. Dates of submission:
7.1 The data showing the implementation of the state budget are concentrated in the budgetary information system and the reality is presented and updated on an ongoing basis. The data for the preceding calendar month shall be updated no later than the last working day before the 14th calendar day of the following month. After the first and third quarters, the data must be updated in the budgetary system no later than three working days after the end of the quarter;
7.2. Statement of claims on outstanding expenditure of the NAR 1-12 organisational units For the purposes of this Article, the following definitions apply:
7.3. The administrator of the Chapter shall approve the summary of the statement of claims on the outstanding expenditure of the NAR 1-12 U organisational units per chapter in the central system of state accounting information at chapter level no later than the last working day before the 20th calendar day of the following month;
7.4. The Employment Statement regulated by the Government of ZAM 1-04 shall be presented by the State Organisations and State Contributors at the latest on the last working day before the 14th calendar day of the following month after the end of the quarter;
7.5. FIN 2-04. For the purposes of this Article, the following definitions shall apply:
7.6. The Chapter Manager shall approve the summary of the FIN 2-04 statement. For a chapter in the central system of state accounting information at chapter level at the latest on the last working day before the 20th calendar day of the following month after the end of the quarter;
7.7. An overview of the budget of State contribution organisations' costs and revenues and other additional data shall be presented by the contribution organisations no later than the last working day before 28 February;
7.8 Overview of budgetary measures ROP 1-04 For the purposes of this paragraph, the following definitions apply:
7.9 The Chapter Administrator approves the summary of the statement of budget measures ROP 1-04 For a chapter in the central system of state accounting information at chapter level at the latest on the last working day before the 20th calendar day of the following month after the end of the quarter;
7.10. For the submission of financial statements for the period from January to December, the deadline shall be set at the latest on the last working day before 25 January of the following year and the administrator of the chapter shall approve the summaries of the statements for the period from January to December not later than the last working day before 1 February of the following year.
8. The Ministry of Finance provides
8.1. To all administrators of chapters, making transfers and loans to territorial public budgets, "Overview of the use of subsidies through the selected bank in classification by chapter, programme, individual investors and nominal actions" after the 10th day of the following month;
8.2. To all regions, the quarterly summary referred to in point 8.1, supplemented by a classification by region.
9. The Ministry of Finance shall immediately forward to the administrators of chapters and state funds quarterly reports of subsidies and loans received by local authorities, voluntary municipal bundles and regional councils for prior checking of their reported data on transfers and loans in Part IX financial statements.
10. In the event of a finding of differences between subsidies granted and loans received, the administrator of the chapter and the State Funds shall immediately ensure, in cooperation with the relevant local authorities and the voluntary bundles of municipalities, that they are found and corrected in a standard manner, the non-compliance of the data in the notes on the financial statements is justified.
11. The data promoter for assessing the implementation of the State budget shall be responsible for the completeness, accuracy and timeliness of the submitted data.
12. In the case of a budget provisional procedure, the budget rules, as amended, shall be followed in accordance with Article 9 of Act No. 218 / 2000 Coll. The dates of submission of the data are the same as in the case of the approved state budget. In the column "Authorised budget ', the budget provisional indicators shall be indicated.
13. In order to monitor the development of funds and to check their use, the organizational units of the State and legal entity of the Czech National Bank, which maintains their accounts, shall give consent to the provision of data on the operations carried out for the State Budget to the Ministry of Finance. "
9. In Annex 3, point 5, the sentence "For Chapter 396 State debt, Chapter 397 of the State Financial Assets Operation and Chapter 398 of the General Treasury is added after the words" Under Paragraph 23 (1) of Act 218 / 2000 Coll. '.
10. In Annex 3, point 8, the word "chronological 'is deleted.
11. In Annex 3, point 11 reads as follows:
"11. Part II. - Budgetary expenditure and financing
11.1 The following are indicated in this part of the statement:
(a) budget expenditure broken down by class, by sector classification section and by generic classification heading, which shall be used only within the meaning of Decree of the Ministry of Finance No. 323 / 2002 Coll., on the budget composition, as amended;
(b) the financing appropriations (completed by the State Funds, Chapter 396 State debt and Chapter 397 Operation of State financial assets) which include financing operations of individual items of short and long-term financing; For class 8 items - Financing does not apply sectoral classification.
The individual items reported in the statement will have a positive (+) or negative (-) sign as indicated below in the attached summary:
| Položka | Název | Znaménko |
|---|---|---|
| 8111, 8211 | Krátkodobé vydané dluhopisy | + |
| 8112, 8212 | Uhrazené splátky krátkodobých vydaných dluhopisů | − |
| 8121, 8221 | Dlouhodobé vydané dluhopisy | + |
| 8122, 8222 | Uhrazené splátky dlouhodobých vydaných dluhopisů | − |
| 8113, 8213 | Krátkodobé přijaté půjčené prostředky | + |
| 8114, 8214 | Uhrazené splátky krátkodobých přijatých půjčených prostředků | − |
| 8123, 8223 | Dlouhodobé přijaté půjčené prostředky | + |
| 8124, 8224 | Uhrazené splátky dlouhodobých přijatých půjčených prostředků | − |
| 8117, 8217 | Aktivní krátkodobé operace řízení likvidity - příjmy | + |
| 8118, 8218 | Aktivní krátkodobé operace řízení likvidity - výdaje | − |
| 8127, 8227 | Aktivní dlouhodobé operace řízení likvidity - příjmy | + |
| 8128, 8228 | Aktivní dlouhodobé operace řízení likvidity - výdaje | − |
| 8300 | Pohyby na účtech pro financování nepatřící na jiné financující položky s výjimkou těch, které patří na položky 8301 a 8302 | +, − |
| 8301 | Převody ve vztahu k úvěrům od Evropské investiční banky | +, − |
| 8302 | Operace na bankovních účtech státních finančních aktiv, které tvoří kapitolu OSFA | +, − |
| 8417 | Krátkodobé aktivní financování z jaderného a důchodového účtu - příjmy | + |
| 8418 | Krátkodobé aktivní financování z jaderného a důchodového účtu - výdaje | − |
| 8427 | Dlouhodobé aktivní financování z jaderného a důchodového účtu - příjmy | + |
| 8428 | Dlouhodobé aktivní financování z jaderného a důchodového účtu - výdaje | − |
| Položka | Název | Znaménko | Podmínka |
|---|---|---|---|
| 8115 | Změna stavu krátkodobých prostředků na bankovních účtech kromě účtů státních finančních aktiv, které tvoří kapitolu OSFA | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8116 | Změna stavu bankovních účtů krátkodobých prostředků státních finančních aktiv, které tvoří kapitolu OSFA | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8215 | Změna stavu bankovních účtů krátkodobých prostředků ze zahraničí jiných než ze zahraničních dlouhodobých úvěrů | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8216 | Změna stavu bankovních účtů krátkodobých prostředků z dlouhodobých úvěrů ze zahraničí | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8125, 8225 | Změna stavu dlouhodobých prostředků na bankovních účtech | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) |
| Položka | Název | Znaménko | Podmínka |
|---|---|---|---|
| 8300 | Pohyby na účtech pro financování nepatřící na jiné financující položky | − | platba |
| + | inkaso | ||
| 8901 | Operace z peněžních účtů organizace nemající charakter příjmů a výdajů vládního sektoru | − | platba |
| + | inkaso | ||
| 8902 | Nerealizované kurzové rozdíly pohybů na devizových účtech | − | snížení |
| + | zvýšení | ||
| 8905 | Nepřevedené částky vyrovnávající schodek | − | snížení |
| + | zvýšení |
11.2 This part of the statement does not include data reported for the financial funds (where applicable, remuneration funds) of the state's organisational components, i.e. data reported in Part V. of this statement
(a) in row 5020 - Total revenue
(b) in row 5040 - Total expenditure. ';
12. In Annex 3, point 20 reads as follows:
"20. Part XI. - Revenue from the budget of the European Union and related revenue broken down by source classification
Part XI monitors revenue from the European Union budget and related revenue. The above-mentioned revenue with the figures of the approved budget, the budget following changes and the result from the beginning of the year shall be reported according to the items of the generic classification of the budget composition, the instruments of the instrument classification, the spatial units of the spatial classification of the budget composition. The Ministry of Finance publishes the code list for the instrument classification on the Ministry of Finance's website, where it is kept up to date. '
13. In Annex 3, point 21 reads as follows:
"21. Part XII. - Expenditure co-financed by the budget of the European Union and related expenditure broken down by source classification
Expenditure co-financed by the budget of the European Union and related expenditure shall be monitored in Part XII. The expenditure referred to above with the figures of the approved budget, the budget following amendments, the final budget of the expenditure and the result from the beginning of the year shall be reported broken down by sector classification section and by sub-category of the budget composition, by instrument classification instruments and by spatial units of the spatial classification of the budget composition. The Ministry of Finance publishes the code list for the instrument classification on the Ministry of Finance's website, where it is kept up to date. '
14. In Annex 3, the text of point 24 is deleted.
15. In Annex 4, in SAMPLING The statement for the evaluation of the implementation of the State budget of Chapter Trustees, the organisational elements of the State and the State Funds of Parts XI and XII are as follows:
"XI. Revenue from the European Union budget and related revenue broken down by source classification
| Paragraf | Položka | Nástroj | Prostorová jednotka | Podkladová jednotka | Schválený rozpočet | Rozpočet po změnách | Výsledek od počátku roku |
|---|---|---|---|---|---|---|---|
| a | b | c | d | e | 1 | 2 | 3 |
| 0000 | |||||||
| 0000 | |||||||
| 0000 | |||||||
| 0000 |
XII. Expenditure co-financed by the European Union budget and related expenditure by source classification
| Paragraf | Položka | Nástroj | Prostorová jednotka | Podkladová jednotka | Schválený rozpočet | Rozpočet po změnách | Konečný rozpočet výdajů | Výsledek od počátku roku |
|---|---|---|---|---|---|---|---|---|
| a | b | c | d | e | 1 | 2 | 3 | 4 |
“.
16. In Annex 4, point 2, a dot is inserted at the end of the word "compositions'.
17. in Annex 4 (10) (b):
"(b) the link between this part of the statement and Part III:
r. (6030 + 6040 + 6050) sr.63 = r. (8115 + 8125 + 8215 + 8225) sr.3. '
18. In Annex 4, point 15 reads:
"15. Part XI. - Revenue from the budget of the European Union and related revenue by source classification
Part XI monitors revenue from the European Union budget and related revenue. The above-mentioned revenue with the data of the approved budget, the budget following changes and the result from the beginning of the year shall be reported according to the sectoral classification sections and the generic classification items, the instrument classification instruments and the spatial classification units of the current budget composition. The Ministry of Finance publishes a code list of the instrument classification on the Ministry of Finance website, where it is kept up-to-date, for the local authorities, voluntary municipalities and regional council. '
19. In Annex 4, point 16 reads:
"16. Part XII. - Expenditure co-financed by the budget of the European Union and related expenditure by source classification
Expenditure co-financed by the budget of the European Union and related expenditure shall be monitored in Part XII. The expenditure referred to above, with the data of the approved budget, the budget following changes and results from the beginning of the year, shall be reported broken down by sectoral classification sections and by generic classification items, by instrument classification instruments and by spatial classification units of the current budget composition. The Ministry of Finance publishes a code list of the instrument classification on the Ministry of Finance website, where it is kept up-to-date, for the local authorities, voluntary municipalities and regional council. '
20. In Annex 4, the following shall be added to the model of the statement for the evaluation of the IMPLEMENTATION OF THE BUDGET OF THE TERRITORIAL OWN FUNDS, THE COMPETENT CONTRACTS OF PERSONS AND THE REGIONAL COUNCIL OF Parts XI AND XII:
"XI. Revenue from the European Union budget and related revenue broken down by source classification
| Paragraf | Položka | Nástroj | Prostorová jednotka | Schválený rozpočet | Rozpočet po změnách | Výsledek od počátku roku |
|---|---|---|---|---|---|---|
| a | b | c | d | 1 | 2 | 3 |
XII. Expenditure co-financed by the European Union budget and related expenditure by source classification
| Paragraf | Položka | Nástroj | Prostorová jednotka | Schválený rozpočet | Rozpočet po změnách | Výsledek od počátku roku |
|---|---|---|---|---|---|---|
| a | b | c | d | 1 | 2 | 3 |
“.
21. In Annex 5, in the Model SPO 1-01 Overview of the budget for the costs and revenues of state contribution organisations and other additional data - the main activity is deleted by the footnote "The sum of the figures for items 77 and 78 must correspond to heading 15 - Labour costs."
22. In Annex 6, the words "where employment is regulated and approved by the Government," shall be inserted after the words "state contribution organisations."
23.
"Annex No 7 to Decree No 449 / 2009 Coll.
Scope and method of drawing up the statement of claims on outstanding expenditure of the state's organisational units (NAR 1-12 U)
1. Data in the NAR statement 1-12 U are following § 47 of Act No. 218 / 2000 Coll., as amended. The data are presented cumulatively, the census for each month during the evaluation year.
2. The meaning of Article 3 and Article 23 - the final budget of expenditure is the approved budget provided not only for budgetary transfers, but also for authorised overruns and bindings - that is, the budget after changes with the amounts allowed for overcompensation and deductions, or for changes made by the Government on the basis of a decision to increase the total revenue and expenditure of the state budget pursuant to Article 24 (1) (d) of Act No. 218 / 2000 Coll., as amended, or by the Minister of Finance to increase the total revenue and expenditure of the State budget pursuant to Article 24 (4) of Act No. 218 / 2000 Coll., as amended.
3. The statement does not include profiling expenditure on social benefits because, in accordance with the provision of § 47 (8) (b) of Act No. 218 / 2000 Coll., as amended, there is no entitlement to social benefits expenditure on unused expenditure.
4. Following the provisions of § 47 (5) of Act No. 218 / 2000 Coll., as amended, in the event that the Government authorises, in exceptional cases, the transfer of funds from non-profit-making expenditure to profiling expenditure, as decided by the Government, shall be treated as follows in the reporting of entitlements from unused expenditure. In column 10 (30), in the corresponding line of profiling expenditure in Part I and Part II of the statement, the value of the appropriations transferred with a negative sign shall be reported and, at the same time, the same value shall be reduced by the entitlements in row 12 of Part I in non-passable expenditure.
5. Control links as part of the statement of claims on outstanding expenditure of the State's organisational units - Part I.:
HOMEWORK 1 = HOMEWORK (2 + 5 + 8 + 9 + 10 + 11);
SECTION 2 = SECTION (3 + 4);
HOMEWORK 5 = HOMEWORK (6 + 7);
HOMEWORK 13 = HOMEWORK (1 + 12);
sl. 5 = sl. (3 - 4);
sl. 7 = sl. (5 + 6);
sl. 13 = sl. (8 + 9 + 10 + 11 + 12);
sl. 14 = sl. (7-13).
6. Control links within the framework of the statement of claims on unspent expenditure of the organisational units - Part II.
sl. 25 = sl. (23 - 24);
sl. 27 = sl. (25 + 26);
sl. 33 = sl. (28 + 29 + 30 + 31 + 32);
sl. 34 = sl. (27-33).
7. Method of completing the entries in columns (a) to (e) in Part II:
To be indicated in the column
(a) Spatial unit pursuant to § 3 (6) of Decree No. 323 / 2002 Coll., on budgetary composition, as amended.
The space unit takes values 1 or 5.
(b) Instrument according to § 3 (7) of Decree No. 323 / 2002 Coll., on the budget structure, as amended.
The instrument code list is updated electronically on the Ministry of Finance website.
(c) Programme, according to § 3 (10) of Decree No. 323 / 2002 Coll., on the budget structure, as amended.
The code list of programmes is created by the individual actions that are programme classification units are approved by programme managers pursuant to § 2 (a) of Decree No. 560 / 2006 Coll.
(d) Purpose of the budget transfer pursuant to § 3 (9) of Decree No 323 / 2002 Coll., on the budget structure, as amended.
The purpose code list is updated electronically on the Ministry of Finance website.
sl. (e) Research, development and innovation in accordance with § 6 (1) of Act No. 130 / 2002 Coll., as amended, code name:
1 - institutional support and share of foreign programmes co-financed by institutional support;
2 - Special purpose aid.
In columns (a) to (e), where none of the above data is given, the zero value shall always be 0 with the digit 0.
8. Control links between Part I and Part II of the Statement of Claims on Unspent Expenditure of the Organisational Components NAR 1-12 U:
SECTION 3 Part I. = sum of the data from Part II with the value of Spatial Unit 1 and the value of Instrument 001 - 054, i.e. expenditure on projects co-financed from the European Union, the part financed from national funds;
SECTION 4 Part I. = the sum of the data from Part II with the value of Spatial Unit 5 and the value of Instrument 001 - 054, i.e. expenditure on projects co-financed from the European Union, part of which is or is to be covered by money from the European Union;
SECTION 6 Part I. = the sum of the data from Part II with the value of Spatial Unit 1 and the value of Instrument 060, i.e. expenditure on projects co-financed by the Financial Mechanisms, the part financed by national funds;
SECTION 7 Part I. = the sum of the data from Part II with the value of Spatial Unit 5 and the value of Instrument 060, i.e. expenditure on projects co-financed by the Financial Mechanisms, part of which is or is to be covered by the Funds;
SECTION 8 of Part I. = the sum of the data from Part II and the value of instrument 070;
In rows 9, 10 and 11, the values in columns (a) and (b) are always zero because they are neither covered by the European Union budget, by the financial mechanisms and by the funds adopted by the North Atlantic Treaty Organisation;
SECTION 9, Part I. = sum of data from Part II, where column (c) gives the programme values and column (e) gives zero values;
SECTION 10 Part I. = sum of data from Part II, where column (e) gives values 1 or 2 and column (c) gives zero values;
SECTION 11 Part I. = sum of data from Part II, where column (d) is the purpose value and column (c) and (e) is zero.
Non-profiling expenditure shall not be entered in Part II.
In case in Part II the value of multiple defining criteria is important for the sum to Part I order from left. For example, if the programme and the purpose of the sum are completed, the sum is done according to the programmes.
MODEL NAR 1-12 FOR REPORTS ON INJURY FROM NON-UNITED EXPENDITURE OF ORGANISATIONS
"
24. Annex 8 shall read as follows:
"Annex No 8 to Decree No 449 / 2009 Coll.
Scope and method of drawing up Budget Measures Overview (ROP 1-04 U)
1. The summary of the budgetary measures contains information on the budgetary measures implemented in accordance with Section 23 (1) of Act No. 218 / 2000 Coll. from the beginning of the year to the end of the reporting period. The budgetary measures shall be reported according to the date of implementation and the type of budgetary measure, in detail of the section, item, date of implementation of the budgetary measure and type of budgetary measure.
2. The various organizational bodies of the State submit the statement ROP 1-04 U to the central system of accounting information of the State, the administrator of the chapter presents a comment for the whole chapter of the Ministry of Finance.
3. The type of budgetary measure indicates the basis on which the budgetary measure was implemented. Code 1, 3 and 5 distinguish:
1 - a budgetary measure carried out under the responsibility of the State or of the chapter (a measure which does not change the binding indicators of the chapter and does not require the approval of the Ministry of Finance);
3 - a budget measure implemented on the basis of a draft chapter and approval by the Ministry of Finance (a measure amending the binding indicators of the chapter or measure which does not change the binding indicators of the chapter but requires approval by the Ministry of Finance);
5 - a budgetary measure implemented on the basis of a draft chapter and approved by the Ministry of Finance, which decided to allocate this code on grounds of the social interest in monitoring the type of expenditure of the State budget.
4. The comment on the Overview of budgetary measures is focused on budgetary measures carried out with the approval of the Ministry of Finance and will indicate in particular the reasons and addresses for their implementation. The comment shall be submitted in electronic form to the competent department of the Ministry of Finance. ';
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Regulation Information
| Citation | Decree No. 10 / 2013 Coll., amending Decree No. 449 / 2009 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the State budget, the budgets of the State Funds, the budgets of the local authorities, the budgets of the voluntary municipalities and the budgets of the Regional Councils of the Cohesion Regions, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.01.2013 |
|---|---|
| Effective from | 16.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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