Act of the Czech National Council No. 163 / 1989 Coll.
Act of the Czech National Council on the Management Rules of the Budget Funds of the Czech Socialist Republic (Budget Rules of the Republic)
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Effective from 01.01.1990
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163
THE LAW
Czech National Council
of 19 December 1989
on the management rules for the budgetary resources of the Czech Socialist Republic (the budgetary rules of the Republic)
The Czech National Council decided on this law:
BASIC PROVISIONS
Budget outlook of the Czech Socialist Republic
(1) The budgetary perspective of the Czech Socialist Republic (hereinafter referred to as the "budgetary perspective of the Republic") is an essential instrument of financial and budgetary policy for a five-year period; it follows the basic tasks and objectives of the comprehensive state plan of economic and social development of the Czech Socialist Republic (hereinafter referred to as the "State plan ').
(2) The budgetary perspective of the Republic is based on the approved basic indicators of the budget perspective of the Federation. 1)
Content of the budgetary perspective of the Republic
The budgetary perspective of the Republic shall include in particular:
(a) specifying the principles of financial and budgetary policy;
(b) revenue and expenditure to be provided by the State Budget of the Czech Socialist Republic (hereinafter referred to as the "State Budget of the Republic") in each year;
(c) the volume and scheme of subsidies granted from the state budget of the Republic to national committees;
(d) standards, limits, rates, volumes and subsidy schemes in relation to state undertakings and state economic organisations;
(e) revenue and expenditure of ministries, other central government bodies of the Czech Socialist Republic and other state bodies or organisations having the status of central authorities of the Czech Socialist Republic (hereinafter referred to as "central authorities"), and budgetary and contribution organisations managed by them,
(f) financial relations with the national special-purpose funds of the Czech Socialist Republic (hereinafter referred to as the "State Funds of the Republic"),
(g) selected indicators in the territorial section.
State Budget of the Czech Socialist Republic
(1) The financial management of the Czech Socialist Republic in each year is governed by the state budget of the Republic.
(2) The State Budget of the Republic shall specify the financial and budgetary policy and the objectives and tasks of the budgetary perspective of the Republic in accordance with the economic conditions of the relevant financial year; serves as an instrument for regulating economic development.
(3) The financial year is the same as the calendar year.
(4) The State Budget of the Republic is based on:
(a) from the budgetary perspective of the Republic;
(b) relations with the federal budget provided for by the Federal Assembly Act;
(c) the tasks of the State Plan.
Content of the State Budget of the Republic
(1) The State Budget of the Republic contains:
(a) revenue and expenditure for all sectors of the economy and administration of the Czech Socialist Republic;
(b) financial relations with producer, consumer and housing cooperative organisations, social organisations and other organisations;
(c) the budget reserves.
(2) The State Budget of the Republic shall include financial relations with the budgets of the national committees and with the budgets of the State Funds of the Republic.
Revenue from the state budget of the Republic
(1) The revenue of the State Budget of the Republic includes:
(a) contributions and taxes from organisations within the competence of central bodies, cooperative and social organisations, as well as from other organisations in the Czech Socialist Republic, unless otherwise provided for by a special law;
(b) the revenue of the central authorities, as well as the revenue of the budgetary organisations and the contributions of the organisations under their responsibility;
(c) the contribution from the salary and remuneration of the federally managed organisations and the share of that contribution for the internal organisational units of those organisations whose registered office is in the territory of the Slovak Socialist Republic, excluding those under the responsibility of the Federal Ministry of National Defence and the Federal Ministry of Interior;
(d) share of the turnover tax revenue provided for by the Federal State Budget Act;
(e) participation in other Federation revenue, where provided for in the Federal State Budget Act;
(f) taxes on citizens, other than taxes which are revenue from the federal budget or national committees,
(g) fees paid in connection with the exercise of the powers of the State authorities of the Republic, with the exception of fees levied by national committees, as well as fees paid by stamp marks;
(h) special-purpose and global subsidies from the Federation State Budget;
(i) refunds of financial assistance granted by the State budget of the Republic in recent years;
(j) other revenue provided for by a special law.
(2) The state budget of the Republic may obtain credit at the stage of its implementation to meet the necessary needs. The scope, form of acceptance and repayment procedure will be coordinated by the Ministry of Finance, Prices and Wages of the Czech Socialist Republic (hereinafter the "Ministry of Finance, Prices and Wages') with the Federal Ministry of Finance. The Government of the Czech Socialist Republic (" the Government ') shall inform the Czech National Council of these measures.
State budget expenditure of the Republic
(1) The national budget of the Republic shall cover expenditure on the activities of the Central Authorities and their expenditure on budgetary organisations and contributions to the contribution organisations under their responsibility, as well as other expenditure provided for by the State Budget Act of the Republic or by specific regulations.
(2) Specific actions or pre-defined needs headings under the conditions laid down in the principles of subsidy policy shall be provided with special-purpose subsidies. They may be used only for specified purposes and shall be subject to annual settlement with the State Budget of the Republic.
(3) The State Budget of the Republic may be provided:
(a) grants and repayable financial assistance to state undertakings and state economic organisations under the responsibility of central authorities;
(b) special-purpose and global subsidies and repayable financial assistance to, and through, national committees established, managed or managed by organisations;
(c) grants to cooperative, social and other socialist organisations as well as non-socialist organisations;
(d) subsidies to the State Funds of the Republic.
(4) If the scope and nature of the subsidy so requires, in particular in the case of public procurement, the government shall submit a proposal for the provision of the grant for the nominal approval of the Czech National Council, which shall also be reported on how the subsidy was used.
(5) The amount of subsidies for the five-year period shall be determined by the budgetary perspective of the Republic and shall be specified annually by the State Budget Act of the Republic.
ESTABLISHMENT OF THE BUDGET RESULT OF THE REPUBLIC AND THE STATE BUDGET OF THE REPUBLIC
Draft budgetary perspective of the Republic
(1) The draft budget perspective of the Republic is drawn up by the Ministry of Finance, Prices and Wages, in cooperation with the Czech Commission for Planning and Scientific and Technological Development and in cooperation with the central authorities, national committees and authorities managing the state funds of the Republic, and submitted it to the Government at the same time as the draft state plan.
(2) The basic indicators of the budgetary perspective of the Republic are submitted by the Government to the Czech National Council for approval.
Draft State Budget of the Republic
(1) The draft State Budget of the Republic is drawn up by the Ministry of Finance, Prices and Wages in cooperation with the Central Authorities, the National Committees and the authorities managing the State Funds of the Republic and submitting it to the Government. Together with it, it presents the government and budgetary and financial indicators for the Czech Socialist Republic in the area of cross-section drawn up in an agreement with the Federal Ministry of Finance. The draft budgets of the State Funds of the Republic are annexed to the draft State Budget of the Republic.
(2) The Government submits the draft state budget to the Czech National Council for approval.
(3) The State Budget of the Republic shall be approved only after the State Budget of the Federation has been approved.
Management of work on drawing up the draft budgetary perspective of the Republic and the draft state budget of the Republic
(1) The Ministry of Finance, Prices and Wages directs the work on the draft budgetary perspective of the Republic and the draft state budget of the Republic.
(2) The central authorities, the national committees and the authorities managing the State Funds of the Republic are required to submit to the Ministry of Finance, Prices and Wages the information necessary for the preparation of the draft budgetary perspective of the Republic and the draft State Budget of the Republic. The scope of the supporting documents and their presentation shall be laid down in the implementing act.
(3) The Ministry of Finance, Prices and Wages, in cooperation with the Czech Commission for Planning and Scientific and Technological Development and with the Czechoslovak State Bank, coordinates the development of the draft budget perspective of the Republic and the draft state budget of the Republic with the state plan and monetary plan.
(4) The Ministry of Finance, Prices and Wages directs the work on drawing up the budgets of the Central Authorities and the State Funds of the Republic.
Budget provisional
(1) If the Law on the State Budget of the Republic is not approved for the relevant financial year before 1 January of the financial year, the budgetary management shall be governed by the Government's draft budget of the Republic as from 1 January of the financial year following the publication of the State Budget Act for that year (hereinafter referred to as the "budget provisional budget").
(2) If the draft state budget of the Republic is not discussed by the Government before 1 January of the financial year, the Government will, with the prior approval of the Czech National Council, take the necessary measures to ensure budgetary management at the time of the budget provisional.
(3) Budget revenue and expenditure effected at the time of the budget provisional period shall be charged to the State budget of the Republic after its publication.
Budget of central authorities
(1) The budgets of the central authorities are part of the state budget of the Republic.
(2) The budgets of the central authorities include:
(a) revenue and expenditure of the central authority;
(b) revenue and expenditure of budgetary organisations under the responsibility of the central authority;
(c) contributions to contribution organisations and contributions to contribution organisations under the responsibility of the central authority;
(d) subsidies from the state budget of the Republic to organisations under the responsibility of the Central Authority.
(3) The central authorities attach an overview of the overall financial relations of the Socialist organisations within their competence to the state budget of the Republic with regard to their draft budgets, reports on their implementation and final accounts.
(4) The central authorities are discussing draft budgets in the competent bodies of the Czech National Council.
(5) The central authorities are obliged to:
(a) to identify and exploit all sources of increased revenue and expenditure savings;
(b) having regard to the nature of the activity, to identify and use performance, capacity or other indicators of activity to determine the necessary budgetary expenditure.
ECONOMIC AFFAIRS BY STATE BUDGET OF THE REPUBLIC
Management responsibility
(1) The Government is responsible to the Czech National Council for the implementation of the state budget of the Republic and reports on its implementation.
(2) The Ministers, the heads of the other central bodies and bodies managing the State Funds of the Republic are responsible for the implementation of the State Budget of the Republic and discuss reports on the implementation of their budgets in the competent bodies of the Czech National Council.
(3) During the year, the government may bind the budgetary resources of the Republic, if required to ensure economic policy objectives. This appropriation may be mobilised only with its consent.
(4) The financial consequences of additional government decisions beyond the State budget of the Republic are addressed in the State budget of the Republic. The Government informs the Czech National Council about these measures.
(5) The Government, or under its authority, the Minister for Finance, Prices and Wages of the Czech Socialist Republic (hereinafter referred to as the "Minister for Finance, Prices and Wages") may authorise expenditure not secured by the State Budget of the Republic to be effected if it ensures payment by higher revenue or savings on other expenditure of the state budget of the Republic or by delaying other less urgent expenditure. The Government or, under its authority, the Minister for Finance, Prices and Wages may authorise a reduction in some of the revenue of the State Budget of the Republic if it exports such a reduction by increasing other income of the State Budget of the Republic or by reducing its expenditure. The Government shall inform the Czech National Council of these measures in reports on the implementation of the state budget of the Republic or, if requested by the Czech National Council, also during the year.
Timeliness and effectiveness of budgetary appropriations
(1) Budget appropriations may be used only until the end of the financial year, for the purposes for which they have been assigned by the State budget of the Republic.
(2) Central authorities and organisations are required to ensure that budgetary appropriations are spent economically.
(3) The implementing act lays down the conditions under which central authorities and organisations under their responsibility may use their budgetary resources for purposes other than those for which they were designated by the budget; may also provide for derogations from the time-use of the appropriations necessary to ensure the smooth running and proper fulfilment of the commitments by the organisations.
Reimbursement of non-budgeted needs
If there is a need for a remuneration during the year which is not secured in the relevant budget of the organisation or central authority, it may be provided for:
(a) a more economical implementation of other tasks, or of the removal or limitation of any other, less urgent task, which is not contrary to the proper functioning of the organisation or central authority and thus obtain the necessary amount within the framework of approved appropriations;
(b) budgetary measures;
(c) the provisions of the State Budget of the Republic.
Budgetary measures
(1) Budgetary measures shall mean:
(a) transfers of appropriations between tasks under the approved budget;
(b) the authorised overrun of the approved budget;
(c) the binding of appropriations under the approved budget.
(2) The implementing act lays down the way in which budgetary measures are to be implemented in the management of budgetary appropriations, in particular which measures may be implemented by organisations under their own responsibility, which, with the approval of the central authority and which, with the approval of the Ministry of Finance, Prices and Wages, are to be implemented.
Infringement of budgetary discipline
(1) The central authorities and bodies within their jurisdiction, the national committees and bodies set up by them, managed or managed by them and the authorities managing the State funds of the Republic which unduly use or detain the funds of the State budget of the Republic or of the State funds of the Republic and, if applicable, the national committees, including the means of their budgets, are required to pay them in full in the State budget of the Republic or the State Fund of the Republic at the same time for each day of the delay in the payment of this amount or for each day of the unauthorised use of the funds of the periodic penalty payment, at the rate of 1% of the amount withheld or unduly used but up to the maximum amount.
(2) The national committees shall proceed mutatis mutandis in the management of their budgets; in so doing, the funds wrongly used and, where appropriate, the funds withheld shall be carried over to their budgets.
(3) Repayment of amounts unduly used or withheld, as well as periodic penalty payments, shall be imposed on the budgetary and contribution organisation by the superior authority to the central authority or the national committee to which the subsidy has been granted from the state budget of the Republic, the Ministry of Finance, Prices and Wages, the organisations set up, managed or managed by the national committee, the national committee and the national committee of the lower-level national committee of the higher-level committee; other organisations the appropriate financial management.
(4) Where the infringement of budgetary discipline referred to in paragraphs 1 and 2 has been detected with the authorities or organisations by internal control and notified to the competent authority referred to in paragraph 3, the periodic penalty payments shall be reduced by half.
(5) The periodic penalty payments referred to in paragraphs 1, 2 and 4, which in each case do not exceed 100 CZK, are not payable.
(6) The periodic penalty payments referred to in paragraphs 1, 2 and 4 may not be recovered after 10 years counted from the end of the calendar year in which the budget discipline referred to in paragraphs 1 and 2 has been infringed.
(7) The Ministry of Finance, Prices and Wages may, for reasons of avoidance of hardness, authorise relief from paragraph 1 and the National Committee may authorise relief from the provisions of paragraph 2.
BUDGET RESERVES
Budget reserves of the state budget of the Republic
(1) In order to ensure budgetary management, provision shall be made for the necessary and unforeseen expenditure in the State budget of the Republic, which shall also cover the loss of budgetary revenue. The amount of the budget reserves is approved by the Czech National Council.
(2) The government and, to the extent specified by the Minister for Finance, Prices and Wages, has budget reserves.
(3) The government reports on the management of budget reserves to the Czech National Council in reports on the implementation of the state budget of the Republic.
CONTROL OF BUDGET MANAGEMENT
Government control
The government controls the management of the state budget funds of the Republic.
Control of the Ministry of Finance, Prices and Wages
(1) The Ministry of Finance, Prices and Wages shall continuously evaluate the implementation of the State Budget of the Republic, the National Committees and the budgets of the State Funds of the Republic and report on the results to the Government.
(2) The Ministry of Finance, Prices and Wages carries out a check on the management of the government budget of the Republic with central authorities, national committees and state funds of the Republic.
(3) The control of payments which are the income of the state budget of the Republic and the use of subsidies granted from the state budget of the Republic to organisations under the jurisdiction of central authorities and national committees shall be carried out by the local financial administrations. If necessary, such checks may be carried out by the Ministry of Finance, Prices and Wages.
STATE FINAL ACCOUNT OF THE CZECH SOCIALISTIC REPUBLIC AND STATE FINANCIAL ACTIVITIES AND LIABILITIES OF THE CZECH SOCIALISTIC REPUBLIC
State Final Account of the Czech Socialist Republic
(1) The results of the annual management of the national budget of the Republic are contained in the state closing account of the Czech Socialist Republic (hereinafter the "state closing account of the Republic"). The final accounts of the State Funds of the Republic and the details of the final accounts of the National Committees shall be annexed to the State Final Account of the Republic.
(2) The central authorities and national committees shall draw up a final account on the results of their annual budgetary management. The central authorities discuss it in the competent bodies of the Czech National Council.
(3) The proposal for the State Final Account of the Republic in conjunction with the central authorities, the national committees and the authorities managing the State Funds of the Republic shall be drawn up and submitted to the Government by the Ministry of Finance, Price and Wages with a proposal to use the surplus of the budget management and, where appropriate, to cover its deficit.
(4) The central authorities, the national committees and the authorities managing the State Funds of the Republic are required to provide the Ministry of Finance, Prices and Wages with the information necessary for drawing up the draft State Final Account of the Republic. The scope of the supporting documents and their presentation shall be laid down in the implementing act.
(5) Together with the proposal for the State Final Account of the Republic, a summary summary of the implementation of budgetary and financial indicators in the area of cross-border for the Czech Socialist Republic, which is compiled by the Ministry of Finance, Prices and Wages in agreement with the Federal Ministry of Finance, is also presented.
(6) The State Final Account of the Republic is approved by the Czech National Council on a proposal from the Government.
(7) The Ministry of Finance, Prices and Wages directs work on the establishment of the Republic's State Final Account and the Central Authorities' Final Accounts and directs work on the establishment of the national committees and national funds of the Republic.
(8) The Czech National Council, on a proposal from the Government, shall decide on the use of the surplus of the Republic's state closing account or how to repay its deficit.
(9) The State Final Account of the Republic shall not be approved until the State Final Account of the Federation has been approved.
State financial assets and liabilities of the Czech Socialist Republic
(1) The State Financial Assets of the Czech Socialist Republic are the funds generated from the results of the budgetary management of the previous years and from other financial operations of the Czech Socialist Republic. The state financial liabilities of the Czech Socialist Republic are liabilities of the Czech Socialist Republic of the past years.
(2) The Ministry of Finance, Prices and Wages is responsible for accounting for state financial assets and liabilities in the Czech Socialist Republic.
(3) The Ministry of Finance, Prices and Wages provides the government with an overview of the state financial assets and liabilities of the Czech Socialist Republic.
(4) The government reports to the Czech National Council together with the state's final account of the Czech Republic on the state of state financial assets and liabilities of the Czech Socialist Republic.
(5) State financial assets from the results of the budget management of the Czech Socialist Republic from previous years can only be used with the approval of the Czech National Council. State financial assets from other financial operations of the Czech Socialist Republic can only be used with the approval of the government.
STATE FUNDS OF THE REPUBLIC
(1) A state fund of the Republic may be established by the Act of the Czech National Council for the financial security of specific tasks and the administration of funds for them. The scope of its activities shall be determined in more detail by the Statute approved by the Government. The administration of the State Fund of the Republic shall be exercised by the body established by law.
(2) The managing authority of the State Fund of the Republic shall submit to the Ministry of Finance, Prices and Wages for each financial year a draft budget for revenue and expenditure, an overview of the amounts receivable and payable and the final account of the State Fund of the Republic.
(3) The budget of the State Fund of the Republic is linked to the State Budget of the Republic of the Republic of Financial Relations.
(4) The Czech Socialist Republic does not guarantee the commitments of the State Fund of the Republic and the State Fund of the Republic does not guarantee the commitments of the Czech Socialist Republic.
BUDGET OF NATIONAL COMMITTEE
Preliminary provisions
(1) The financial management of the National Committee is governed by its budgetary outlook, budget and plan for the creation and use of its funds.
(2) The National Committee shall draw up a budgetary perspective for the same period as the budgetary perspective of the Republic. Its content is an income and expenditure plan, which will be provided by the National Committee in its budget for each year.
(3) The National Committee shall draw up its budget for the same period as the national budget of the Republic. The budget of the National Committee shall ensure the objectives and tasks of the budgetary perspective of the National Committee, binding financial relations, tasks imposed on the National Committee by the State Plan, limits and standards laid down by the State Budget of the Republic and obligations imposed on the National Committee by generally binding legislation.
Financial relations between the national committees on the national budget of the Republic and the national committee of the higher level
(1) The financial relations that link the national committee's budget to the state budget of the Republic include special-purpose and global subsidies, repayable financial assistance, as well as a share of the State budget revenue of the Republic provided for by the State Budget Act.
(2) The global subsidy ensures the balance of the national committee's budget. It shall be provided up to the amount approved by the State Budget Act.
(3) The financial relations of the National Lower Level Committee to the National Higher Level Committee include special-purpose and global subsidies from the National Higher Level Committee.
Content of the national committee budget
(1) The national committee budget shall contain:
(a) revenue and expenditure relating to the work of the national committee;
(b) financial relations with its established, managed and managed organisations;
(c) contributions, taxes and fees from organisations which have not been established, managed or managed by the National Committee and from citizens to the extent provided for by specific provisions;
(d) financial relations with the state budget of the Republic;
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Regulation Information
| Citation | Act of the Czech National Council No. 163 / 1989 Coll., on Rules of Management of the Budget Funds of the Czech Socialist Republic (Budget Rules of the Republic) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1989 |
|---|---|
| Effective from | 01.01.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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