Decree No. 160 / 2022 Coll.
Decree amending Decree No. 5 / 2014 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of state funds, the budgets of the local authorities and the budgets of voluntary municipalities, as amended
Valid
Order
Effective from 01.07.2022
Text versions:
01.07.2022
22.06.2022
160
DECLARATION
of 14 June 2022
amending Decree No 5 / 2014 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 and the budgets of the voluntary volumes of municipalities, 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. 482 / 2004 Coll., Act No. 26 / 2008 Coll., Act No. 421 / 2009 Coll., Act No. 25 / 2015 Coll. and Act No. 128 / 2016 Coll.:
Decree No. 5 / 2014 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 and budgets of voluntary municipalities, as amended by Decree No. 363 / 2014 Coll., Decree No. 364 / 2014 Coll., Decree No. 347 / 2015 Coll., Decree No. 395 / 2016 Coll., Decree No. 466 / 2017 Coll., Decree No. 344 / 2019 Coll. and Decree No. 514 / 2021 Coll., are amended as follows:
1. In Annex 1, point 10, the last sentence is deleted.
2. In Annex 6, point 5, the words "and point 14 'shall be inserted after the words" the composition'.
3. Point 14 of Annex 6 reads as follows:
"14. Part X.a - Revenue and received borrowed funds related to exceptional events of regional or national importance and part X.b - Expenditure related to exceptional events of regional or national importance
14.1 This part of the statement shall include revenue, funds borrowed and expenditure relating to exceptional events of regional or national importance broken down by event. An exceptional event for the purposes of this decree is an event with a potentially significant impact on the State budget, the budgets of the State funds, the budgets of the local authorities, the budgets of the voluntary communal unions or the budgets of the contribution organisations.
14.2 The emergency number is two digits. Special events are numbered ascending in chronological order. Exceptional events with their numbers, names and validity are announced and published on the Ministry of Finance website.
14.3 The figure in Section X.a (03) expresses the result from the beginning of the year within the relevant section, item or item of the increase in funding, instrument and spatial unit on the income side and the incident in question over the reporting period. The figure in Section X.b (03) expresses the result from the beginning of the year under the relevant section, item, instrument and spatial unit on the expenditure side and the incident in question over the reporting period. In the case of instrument and spatial classifications according to the budget composition, the procedure laid down in points 15 and 16 shall be followed. ';
4. In Annex 6, in the model FIN 2-12 M, the statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary volumes of the municipalities of Part X.a and X.b are as follows:
"X.a Revenue and borrowed funds related to exceptional events of regional or national importance
X.b Expenditure related to exceptional events of regional or national importance
"
Transitional provisions
1. When drawing up the financial statements for the calendar months preceding the date of entry into force of this Order, the financial statements shall be carried out in accordance with Decree No. 5 / 2014 Coll., as effective before the date of entry into force of this Order.
2. Parts X.a and X.b The statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary volumes of municipalities shall be drawn up and transmitted in accordance with Decree No. 5 / 2014 Coll., as effective from the date of entry into force of this decree, for the first time in August 2022.
Efficacy
This Decree shall take effect on 1 July 2022.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 160 / 2022 Coll., amending Decree No. 5 / 2014 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of state funds, the budgets of local authorities and the budgets of voluntary municipalities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.06.2022 |
|---|---|
| Effective from | 01.07.2022 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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