Decree of the Ministry of Finance No. 16 / 2001 Coll.
Decree of the Ministry of Finance on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, state funds and budgets of the local authorities
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Effective from 12.01.2001
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16
DECLARATION
Ministry of Finance
of 22 December 2000
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 and the budgets of the local authorities
According to Article 20 (5) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), the Ministry of Finance provides:
This decree regulates the manner, timing 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 and the budgets of the Regional Councils of the Cohesion Regions (hereinafter the Regional Council).
For the purposes of this decree, the term "financial statements, financial statements and additional information 'shall mean:
Accounting statements
(1) The accounts are:
(a) the balance sheet of the organisational units of the State, the local authorities, the contribution organisations and the regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, the local authorities, the contribution organisations and the regional councils.
(2) The accounts shall be drawn up by:
(a) pursuant to paragraph 1, the administrators of the chapters of the State Budget (hereinafter referred to as "the administrators of the chapters"), the organisational units of the State, the contribution organisations, the local authorities, the regional councils and the voluntary volumes of municipalities;
(b) pursuant to paragraph 1 (a) and (c) of the national funds.
Financial statements
(1) The financial statements are:
(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, including a comment;
(b) a statement for the evaluation of the implementation of the budget of local authorities, regional councils and voluntary associations of municipalities, including comments;
(c) a statement of claims on outstanding expenditure of the State's organisational units.
(2) The financial statements shall be drawn up by:
(a) in accordance with paragraph 1 (a), administrators of chapters, state organisational units and state funds;
(b) in accordance with paragraph 1 (b), local authorities, regional councils and voluntary associations of municipalities;
(c) pursuant to paragraph 1 (c), the administrators of the chapters and the organisational components of the State.
Additional data
(1) The additional data are:
(a) an overview of the budget of the costs and revenues of the contribution organisations and other additional data;
(b) a breakdown of the approved revenue and expenditure budget, broken down by sections and headings of the budget composition of the various organisational units of the State;
(c) an overview of the budgetary measures;
(d) an annex to the notes on the financial statement for the evaluation of the implementation of the budget of the administrators of the chapters, the organisational components of the state and the state funds "Limits and balances on accounts in the Czech National Bank."
(2) Additional data shall be compiled by chapter administrators.
Data submission methods and deadlines
(1) The administrators of the chapters, the organisational components of the State, the State contribution organisations and the State funds shall submit data for the evaluation of the implementation of the State budget in the manner and within the deadlines set out in Annex 1.
(2) The local authorities, the regional councils, the voluntary communal volumes and the contribution organisations set up by them shall submit data for the evaluation of their budgets in the manner and within the deadlines set out in Annex 2.
(3) The organisational and technological conditions for the transmission of data to the Ministry of Finance are set out in Annex 3.
(4) The organisational and technological conditions for the transmission of data to the Ministry of Finance through the operator of the Automated Budgetary Information System are set out in Annex 4.
Scope and method of data compilation
(1) The scope and method of drawing up the accounts are laid down in a separate legislative act. 1)
(2) Scope and manner of compilation of financial statements and supplementary data
(a) set out in Articles 4 (1) (a) and 5 (1) (b), (c) and (d) of Annex 5,
(b) the financial statement referred to in Article 4 (1) (b) is set out in Annex 6,
(c) an overview of the budget of State contribution organisations' costs and revenues and other additional information is set out in Annex 7;
(d) the statement of claims on outstanding expenditure of the State's organisational units is set out in Annex 9.
(3) The method of rounding the data when producing the statements is set out in Annex 8.
(1) The financial statements for the evaluation of the implementation of the budgets of chapter managers, the organisational components of the State, the State Funds, the local authorities, the regional councils and the voluntary volumes of municipalities submitted at the end of the year (period 12) are also accounting statements and are part of the financial statements, with the exception of Part X, XI and XV. of the Financial Statement Fin 2-04 U and Parts XI. and XI. of the Financial Statement Fin 2-12 M, which serve only the needs of the Ministry of Finance.
(2) The data of all the statements referred to in paragraph 1 form part of a single territorial data base in such a way that each type of statement is included in the data base for a period of 12 only once and has the same shape for all periods, regardless of which type of statement it is.
(1) For the purpose of monitoring the evaluation of the implementation of the State budget, the deadline for the release of special-purpose subsidies and loans shall be set by the 15th calendar day of the last month of the quarter, i.e. in such a way that the provision and acceptance of subsidies and loans are recorded in the same quarter.
(2) In order to ensure the monitoring of the financial flows of subsidies and loans, the Ministry of Finance publishes the code list of the special-purpose items in force for the financial year in question, in the Financial Rapporteur No 12 of the previous year. The special-purpose character structure is given by the two-digit code of the subsidy provider (loans) and the three-digit code of the grant title.
Where data for the evaluation of the implementation of the State budget contain classified information, they shall be submitted in writing at the appropriate level of secrecy. The relevant data files shall not contain classified information. The Ministry of Finance shall agree with the Chapter Managers on the arrangements for the necessary aggregation of data.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Doc.
Příloha č. 1
Annex No 1 to Decree No 16 / 2001 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. Organizational elements of the State shall be submitted to the Establisher
1.1 quarterly
(a) a financial statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and the State Funds;
(b) an overview of the budgetary measures;
1.2 quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
1.3. Annual financial statement for the evaluation of the implementation of the budget of administrators of chapters, organisational components of state and state funds, with only the figures of the approved budget (breakdown of the approved budget);
1.4 monthly statement of claims on outstanding expenditure of the State's organisational units.
2. Contributions organisations shall submit to the organiser:
2.1. Quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
2.2. Annual overview of the budget of State contribution organisations' costs and revenues and other additional data.
3. Contributions organisations cancelled during the current financial year shall submit to the Ministry of Finance, at the earliest specified date for the financial statements of the contribution organisations, the financial statements at the date of cancellation in accordance with the provisions of Sections 18 and 19 of Act No. 563 / 1991 Coll., on Accounting, as amended. The financial statements of the balance sheet of the organisational units of the State, the local authorities, the contribution organisations and the regional councils, the profit and loss account and the annex to the organisational units of the State, the local authorities, the contribution organisations and the regional councils shall indicate that they are the accounts of the organisations cancelled; a comment on the individual accounts transferred to the founder or successor organisation shall be attached to the annex to the organisational units of the State, the local authorities, the contribution organisations and regional councils.
4. The administrator of the chapter shall submit to the Ministry of Finance accounting and financial statements and additional data (hereinafter referred to as the "statements') and summary data (hereinafter referred to as" summers') for the chapter in total, separately for the organisational elements of the State, for the contribution organisations set up by it, separately for active and separately for those cancelled during the evaluation year.
4.1 quarterly
(a) a financial statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and the State Funds;
(b) an overview of budgetary measures, including comments;
(c) an annex to the notes on the financial statement for the evaluation of the implementation of the budgets of administrators of chapters, the organisational components of the state and the state funds "Limits and balances on accounts in the Czech National Bank";
4.2 quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
4.3. Annual
(a) a financial statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and of the State Funds, with only the information of the approved budget (breakdown of the approved budget);
(b) an overview of the budget for the costs and revenues of state contribution organisations and other additional data and, in summary for the chapter, broken down by method of remuneration;
4.4. A monthly statement of claims on outstanding expenditure of the state's organisational units.
5. State funds are submitted to the Ministry of Finance
5.1 on a quarterly basis, a financial statement for the evaluation of the implementation of the budget of administrators of chapters, organisational elements of state and state funds;
5.2 quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) an annex to the organisational units of the State, the local authorities, the contribution organisations and the regional councils.
6. Method of submitting the data to the founder
(a) the State's organisational units and the contribution organisations shall submit the reports to their founder in a manner, in number of copies and within a period to be determined by that authority;
(b) submission of data means the submission of data in electronic form and a copy thereof approved by the entity's statutory representative.
7. In order to ensure the submission of the data to the Ministry of Finance, the administrator of the chapter shall ensure that the summary for the chapter is drawn up in full
(a) statements for the various organisational components of the State;
(b) the statements for the contributory organisations set up by it, separately for the active and separately for the contributor organisations in the evaluation year cancelled.
8. The submission of data to the Ministry of Finance means:
(a) the transmission of the summary for the chapter in electronic form in accordance with Annex 3 and in two copies of the copy of the summary for the chapter approved and signed by the statutory representative; The Ministry of Finance shall process, from the data transmitted, the sum of the financial statement for the chapter of the 504U "Implementation of binding state budget indicators' and transmit it to the administrator of the chapter, who shall confirm the accuracy of the data transmitted by signature and round stamp and forward the report to the competent department of the Ministry of Finance;
(b) the transmission of the data set of budgetary measures according to Annex 3 (pursuant to § 25 (10) and § 11 of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related acts, as amended);
(c) the transmission of data files containing data from the State's organisational units and state contribution organisations, including deleted operators of the Automated Budget Information System, for inclusion in the central database referred to in Annex 4, within two days of the approval of the summary for the chapter by the competent department of the Ministry of Finance;
(d) the transmission of data files with an overview of the budget of the State Contributions Organisations and other additional data to the operator of the Automated Budget Information System as referred to in Annex 4 or, where applicable, their summary in accordance with Annex 3; the administrator of the Chapter shall confirm a copy of the processed summary per chapter and transmit in one copy to the competent department of the Ministry of Finance.
9. The administrator of the chapter shall also transmit to the Ministry of Finance, in the notes on the financial statement, the budgetary measures implemented pursuant to Article 23 (1) (b) and (c) of Act No. 218 / 2000 Coll., on the budgetary rules and amending certain related acts, as amended.
10. The submission of data to the Ministry of Finance by the State Fund shall mean the submission of a statement in electronic form in accordance with Annex 3 and in two copies of a copy approved and signed by the statutory representative of the Fund to the competent departments of the Ministry of Finance.
11. For the transmission of the data file by the State Fund, the provisions of Annex 3 shall apply, with the entry "CHAPTER 'containing the number allocated to the State Fund according to the list below:
502 State Environmental Fund of the Czech Republic
504 State Culture Fund of the Czech Republic
505 State Fund for Support and Development of Czech Cinematography
506 State Fund for Transport Infrastructure
507 State Housing Development Fund
511 State agricultural intervention fund
12. The State Funds provide an overview of budgetary measures only in electronic form, a copy not being submitted.
13. Dates of submission:
(a) the summaries for the chapter in total and the declarations of the State Fund shall be submitted no later than the last working day before the 20th calendar day of the following month after the end of the quarter;
(b) the statements of the various organisational elements of the State and the contribution organisations shall be submitted within two days of the approval of the summary of the chapter by the Ministry of Finance;
(c) the summaries of the financial statements for the chapter with the breakdown of the approved budget shall be submitted no later than the last working day before 31 March, unless the Government's resolution on the draft State budget for the year in question provides otherwise; the provisions of paragraph (b) shall apply to the submission of financial statements with a breakdown of the approved budget for each State's organisational units;
(d) an overview of the budget for the costs and revenues of state contribution organisations and other additional data for the chapter at the time specified by the Government's resolution on the draft State budget for the relevant calendar year;
(e) for the submission of the statements and their summaries for the chapter for the period January to December, the deadline shall be no later than the last working day before 1 February of the following year, provided that the data file containing the data in Part IX. "Transfers and loans granted to public territorial level budgets' means the sum of the financial statement for the chapter shall be submitted to the Ministry of Finance in the standard format of the input data set in Annex 3 by 20 January at the latest;
(f) the data set for Part IX. of the financial statement summary for the chapter for the period January to November shall be submitted to the Ministry of Finance no later than the last working day before 15 December in the standard format of the input data set as set out in Annex 3;
(g) a statement of claims for outstanding expenditure of the State's organisational units shall be submitted no later than the last working day before the 25th day of the following month, for the period January to December, on the last working day before 8 February of the following year.
14. Ministry of Finance provides
(a) to all administrators of chapters making transfers and loans to territorial public budgets, "Overview of the drawing of investment subsidies through the selected bank in classification by chapter, programme, individual investors and nominal actions" after the 10th day of the following month;
(b) to all regions on a quarterly basis the summary referred to in point (a), supplemented by a classification by region.
15. The Ministry of Finance shall immediately forward to the administrators of chapters and national funds quarterly reports of subsidies and loans received by the local authorities for prior checking of the data provided by them in Part IX of the financial statements.
16. In the event of a finding of differences between subsidies granted and loans received, the administrator of the chapter and the national funds shall immediately ensure, in conjunction with the relevant local authorities, that they are found and corrected in a standard manner, that the data in the notes on the financial statements are not consistent.
17. The data promoter for the evaluation of the implementation of the State budget is responsible for their correctness, that is to say that he will ensure that the correct data are submitted within a specified time limit after all checks have been carried out and any corrections made.
Příloha č. 2
Annex No 2 to Decree No 16 / 2001 Coll.
The methods and dates for the submission of data for the evaluation of the implementation of the budgets of local and local authorities, voluntary municipalities, regional councils and contribution organisations set up by local authorities and voluntary municipalities
1. Contributions organisations shall submit to the organiser:
quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
2. Contributions organisations cancelled during the current accounting year shall transmit to the Ministry of Finance within the next specified deadline applicable to the financial statements of the contribution organisations.
(a) the accounts at the date of cancellation in accordance with the provisions of Sections 18 and 19 of Act No. 563 / 1991 Coll., on Accounting, as amended,
(b) the balance sheets of the organisational units of the State, the local authorities, the contribution organisations and the regional councils, the profit and loss account and the Annex to the organisational units of the State, the local authorities, the local authorities and the regional councils must indicate that they are the accounts of the deleted organisations, the comments on the individual accounts transferred to the organiser or the acquiring organisation shall be annexed to the Annex to the organisational units of the State, the local authorities, the regional councils and the regional councils.
3. The municipalities shall submit to the Ministry of Finance accounting and financial statements (hereinafter referred to as the "accounts') for the municipality's own management and for the management of the contribution organisations established by them, including those cancelled through the Regional Office.
3.1 monthly financial statement for the evaluation of the implementation of the budget of local authorities, regional councils and voluntary associations of municipalities;
3.2 quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
4. Voluntary bundles of municipalities shall submit to the Ministry of Finance statements for their own management and statements for the management of their established contribution organisations, including those cancelled through the Regional Office in whose territory the Union has its seat
4.1 a monthly financial statement for the evaluation of the implementation of the budget of local authorities, regional councils and voluntary municipalities;
4.2 quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
5. The counties submit data to the Ministry of Finance for their own management and for the management of their established contribution organisations, including those abolished
5.1 monthly financial statement for evaluation of the implementation of the budget of local authorities, regional councils and voluntary municipalities;
5.2 quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
6. Method of submitting the data to the founder
(a) the accounting statements shall be submitted by the contributor to the contributor in the manner, in number of copies and within a period to be determined by that authority;
(b) submission of data means the submission of data in electronic form and a copy thereof approved by the entity's statutory representative.
7. In order to ensure the submission of municipal data and voluntary volumes of municipalities to the Ministry of Finance via the Regional Authority, it shall submit:
7.1 municipalities
(a) self-management accounts, for statutory cities, a single statement shall be submitted containing data for the city as a whole, including urban areas; This report includes data for the management of urban areas,
(b) the accounts for the management of the contribution organisations of which he is the founder;
7.2. Voluntary volumes of municipalities (a) statements for own management, (b) statements for the management of the contribution organisations of which they are the organisers.
7.3 In addition to the above-mentioned statements, the promoters shall transmit the additional necessary data relating to the financial and accounting statements of the Regional Office in a manner, in the number of copies and by the deadline set by the Regional Office.
7.4 Data submission means the submission of data in electronic form in the dates set out in point 10 of this Annex. The submission of a copy approved by the entity's statutory representative and its periodicity shall be determined by the Regional Authority as required.
7.5 In view of the responsibility for the completeness and correctness of the statements, the Regional Office shall determine the method and the method by which the correctness check of the reports submitted will be ensured.
8. Regional Councils submit to the Ministry of Finance for their own management
8.1 monthly financial statement for evaluation of the implementation of the budget of local authorities, regional councils and voluntary municipalities;
8.2 quarterly
(a) the balance sheet of the organisational units of the State, local authorities, contribution organisations and regional councils;
(b) profit and loss account;
(c) an annex to the organisational units of the State, local authorities, contribution organisations and regional councils.
9. The submission of data to the Ministry of Finance by municipalities, councils, regional councils and voluntary associations of municipalities, including data for contribution organisations set up by municipalities, counties and voluntary bundles of municipalities, means:
(a) the submission by the operator of the Automated Budget Information System, as set out in Annex 4, of a set of reports in electronic form, where, on the territorial data basis of the Automated Budget Information System, a summary for the territory concerned and for the summary of the financial statements for the evaluation of the implementation of the budgets of the local authorities, regional councils and voluntary community associations (hereinafter referred to as "summers") will be carried out to ensure the control of subsidy relations;
(b) the region shall, after having checked the summary, give its consent to transmit the data beyond the region to the Republic of Summarisation; confirmation of the accuracy of the reports shall be sent by the county to the competent departments of the Ministry of Finance;
(c) the Regional Council, after checking the reports, shall give its consent to the transmission of data for its own management to the Republic's summarization; confirmation of the accuracy of the reports shall be sent by the Regional Council to the competent departments of the Ministry of Finance;
(d) the operator of the Automated Budget Information System shall ensure the control of the internal reporting and interreporting links and the inclusion of the reports in the required summation levels;
(e) the Regional Office shall, in view of the responsibility for the completeness and accuracy of the reports, establish the method and determine the method by which the correctness check of the reports submitted will be ensured, while respecting the relations between municipalities and their established contribution organisations.
10. Dates of submission of data:
(a) statements submitted monthly by the 15th calendar day of the following month, with the exception of periods 03, 06 and 09 when they are submitted by the 20th calendar day of the following month;
(b) the statements submitted quarterly by the 24 calendar day following the end of the quarter;
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 16 / 2001 Coll., on the manner, dates and extent of data submitted for the evaluation of the implementation of the state budget, budgets of state funds and budgets of local authorities |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.01.2001 |
|---|---|
| Effective from | 12.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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