Decree of the Ministry of Finance No. 12 / 2001 Coll.
Decree of the Ministry of Finance laying down the principles and dates of financial settlement of relations with the State Budget
Valid
Effective from 11.01.2001
12
DECLARATION
Ministry of Finance
of 22 December 2000
laying down the principles and deadlines for the financial settlement of relations with the state budget
The Ministry of Finance provides pursuant to § 75 of Act No. 218 / 2000 Coll., on budgetary rules and on amending certain related laws (budgetary rules):
(1) This decree regulates the principles and deadlines for the financial settlement of relations with the state budget
(a) contribution organisations;
(b) other legal and natural persons to whom subsidies or repayable financial assistance for a specified purpose have been granted from the State budget or from State financial assets, hereinafter referred to as "beneficiaries of subsidies."
(2) The programme participants, programme managers and the Ministry of Finance involved in determining and drawing up the expenditure of the State budget for the financing of the reproductions programmes shall proceed in their financial settlement in accordance with specific legislation.
(3) The financial settlement of relations with the national budget of the bodies referred to in paragraph 1 shall be carried out by 31 December at the latest for the entire financial year concerned.
(1) Contribution organisations
(a) submit to the competent authority, as appropriate, by 15 February of the following financial year, details of the financial settlement of contributions and operating allowances relating to the previous financial year on a form, the model of which is set out in the Annex to this Order;
(b) at the same time, at the same time, transfer to the current account of foreign funds (hereinafter referred to as "depository account") any additional contribution and any refund of the operating allowance.
(2) Provider of the contribution organisation
(a) after receiving the information referred to in paragraph 1, by 1 March of the following financial year, confirm the amount of any additional contribution and any repayment of the operating allowance transferred to its depositary account;
(b) by 15 March of the following financial year:
1. transfers from its depository account to the account of the Ministry of Finance the Czech Republic's Settlement Account for the year 2... number 772-14529001 / 0710 (hereinafter referred to as the "settlement account") the total amount of the funds required by each contribution organisation under paragraph 1 (b),
2. forward to the Ministry of Finance a detailed breakdown of the individual amounts constituting the total transfer made under point 1;
3. draw up summaries of the data submitted pursuant to paragraph 1 (a) for all the contribution organisations under its responsibility. They shall include a justification for the proposed results (comment). The summaries, including comments signed by the head of the state's organisational body, shall be submitted in three copies to the Ministry of Finance.
(3) Beneficiaries of subsidies granted from individual chapters of the State budget, except those of the General Treasury and Operation of State Financial Assets,
(a) submit, as appropriate, to the competent administrator of the chapter (hereinafter referred to as "the provider") the financial settlement of subsidies relating to the previous financial year on forms the models of which are set out in the Annex to this Order by 15 February of the following financial year;
(b) at the same time, they shall transfer any refund to the provider's deposit account at the same time.
(4) Provider
(a) on receipt of the supporting documents and any refunds referred to in paragraph 3 by 1 March of the following financial year,
1. confirm the amount of any refunds transferred to its deposit account;
2. determine the amount of the entitlement to the State budget subsidy for a minimum allocation to the fund of cultural and social needs of state enterprises, 1)
(b) by 15 March of the following financial year:
1. transfer from its depository account to a settlement account the total amount of funds required under paragraph 3 to individual beneficiaries of subsidies;
2. send to the Ministry of Finance a detailed breakdown of the individual amounts on which the total contribution made under point 1 is made;
3. draw up summaries of the data submitted in accordance with paragraph 3 for all beneficiaries of subsidies under its responsibility. They shall include a justification for the proposed results (comment). The summaries, including comments signed by the head of the state's organisational body, shall be submitted in three copies to the Ministry of Finance.
(5) Beneficiaries of grants from the General Treasury Chapter
(a) submit to the Ministry of Finance, by 15 February of the following financial year, details of the financial settlement of the subsidies relating to the previous financial year on a form, the specimen of which is set out in the Annex to this Order;
(b) at the same time, at the same time, transfer any refund to the settlement account.
(6) Beneficiaries of State financial assets subsidies
(a) submit to the Ministry of Finance, by 15 February of the following financial year, details of the financial settlement of the subsidies relating to the previous financial year on a form, the specimen of which is set out in the Annex to this Order;
(b) at the same time, at the same time, they shall transfer to the account of the Chapter of Operation of the State Financial Assets from which the grant was granted any refund.
(7) Individual regions
(a) submit to the Ministry of Finance, by 28 February of the following financial year, details of the financial settlement of the subsidies relating to the previous financial year on a form, the model of which is set out in the Annex to this Order;
(b) at the same time, at the same time, transfer any refund to the settlement account.
(8) Individual municipalities
(a) submit, by 28 February of the following financial year, to the competent district office, details of the financial settlement of the subsidies relating to the previous financial year on a form, the specimen of which appears in the Annex to this Order,
(b) simultaneously, at the same time, transfer any refund to the deposit account of the competent district office.
(9) Individual district authorities
(a) submit to the Ministry of Finance, by 1 March of the following financial year, details of the financial settlement of the subsidies relating to the previous financial year on a form, the model of which is set out in the Annex to this Order,
(b) by the same date, transfer from their depository account to a settlement account any refund of the subsidy required by each beneficiary under their responsibility;
(c) submit to the Ministry of Finance, by 15 March of the following financial year, summary data on the financial settlement of subsidies relating to the previous financial year submitted by individual municipalities pursuant to paragraph 8 (a);
(d) transfer, at the same time, any repayments of the subsidy to each municipality referred to in paragraph 8 (b) from their deposit account to their settlement account.
(10) On receipt of the data referred to in paragraphs 2, 4, 5, 6, 7 and 9, the Ministry of Finance
(a) agree on the amounts of any repayments of subsidies, operating allowances and additional contributions, as referred to in the summaries, with their status in the settlement account and the account of the Chapter of the Operation of State Financial Assets;
(b) draw the attention of the contracting authority, the provider, the beneficiary and the local authorities to any deficiencies identified in the summaries submitted and request that they be corrected.
According to this decree, for the first time, the financial settlement of relations with the state budget for 2001 is carried out.
This decree shall take effect on the day of its publication.
Minister:
Doc.
Annex to Decree No 12 / 2001 Coll.
Forms
| Finanční vypořádání | FV - 1 - PS |
| Finanční vypořádání vztahů příspěvkových organizací | FV - 2 - PO |
| Finanční vypořádání | FV - 3 - NPS |
| Finanční vypořádání | FV - 4 - ÚSC |
FV - 1 - PS
FV - 2 - PO
FV - 3 - NPS
FV - 4 - USC
1) Paragraph 6 (2) of Decree of the Government No 577 / 1990 Coll., on the Financial Management of State Enterprises.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 12 / 2001 Coll., laying down the principles and dates of financial settlement of relations with the state budget |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.01.2001 |
|---|---|
| Effective from | 11.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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