Decree No. 165 / 2008 Coll.
Order setting out the scope and structure of the data for the drafting of the draft State Budget Act and the deadlines for their submission
Valid
Order
Effective from 01.06.2008
Text versions:
01.06.2008
19.05.2008
165
DECLARATION
of 2 May 2008
determining the scope and structure of the data for the drafting of the draft State Budget Act and the deadlines for their submission
The Ministry of Finance provides pursuant to § 8 (2) of Act No. 218 / 2000 Coll., on the Budget Rules and on the Amendment of Certain Related Acts (Budget Rules), as amended by Act No. 320 / 2002 Coll., Act No. 479 / 2003 Coll., Act No. 482 / 2004 Coll. and Act No. 26 / 2008 Coll.:
This decree regulates the scope and structure of the data for the drafting of the Bill on the State Budget and the deadlines for their submission.
(1) The administrator of the chapter shall submit to the Ministry of Finance (hereinafter referred to as "the Ministry") the data for the establishment of the draft State Budget Act in the scope and structure set out in Annex 1 to this Decree, including a detailed comment. The Security Information Service shall submit data to the Ministry for the establishment of a draft State Budget Act under a special regime to the extent and structure agreed with the Ministry to ensure the protection of classified information.
(2) The State Fund shall submit data to the Ministry for the establishment of a draft State Budget Act in the scope and structure listed in Annex 2 to this Decree, including a detailed comment. The data shall be transmitted through and with the consent of the administrator of the State Fund.
(3) The counties shall submit to the Ministry the data for the establishment of the draft State Budget Act for municipalities within the scope and structure set out in Annex 3 to this Decree within 30 days of receipt of the Ministry's request. Within the same time limit, the capital of Prague also presents this information.
(4) Other legal and natural persons who require funds from the State Budget from the General Treasury chapter or from the Operation of State Financial Assets shall submit to the Ministry the data for the establishment of the draft State Budget Act by 30 April of the current year in the scope and structure set out in Annex 4 to this Decree.
(5) The requirements for the amendment of the data notified by the Ministry will be submitted by the administrator of the chapter to the Ministry in accordance with Annex 5 to this Order and Annex 1 to Form 1 / 6 to this Order, including a detailed justification. This Annex does not specify the data which are included in Annexes 6 and 7 to this Order pursuant to § 3, Section 4 of Annex 8 to this Order and Section 5 of Annex 9 thereto.
(1) Data on budgetary measures in the year preceding the year for which the draft State Budget Act is drawn up, within a chapter or between chapters of a permanent nature, the administrator of the chapter shall submit to the Ministry, in accordance with Annex 6 to this Decree and Annex 1 to Form 1 / 6 thereto, a detailed comment.
(2) Where the administrator of the chapter proposes transfers within or between chapters of a permanent nature in the year to which the draft State Budget Act is submitted, he shall submit to the Ministry the data referred to in Annex 7 to this decree and Annex 1 to Form 1 / 6 to that decree, including a detailed comment.
If, in accordance with Section 10 (3) of the budget rules, the Chapter Administrator applies a requirement to include expenditure in the General Treasury chapter, he shall submit to the Ministry the information set out in Annex 8 to this Order and Annex 1 to Form 1 / 6 of this Order, including a detailed comment.
In the event that the appropriations provided from the budget of the European Union or from the financial mechanisms of the European Union are to be budgeted in the chapter of the State Budget (1), the administrator of the chapter shall submit to the Ministry the data for drawing up the draft State Budget Act in the scope and structure set out in Annex 9 to this Order and in Annex 1 to this Order, model form No 1 / 6 to that decree, including a detailed comment. Expenditure to be covered by the budget of the European Union without a specified share of the State budget for co-financing such expenditure shall be authorised by the competent managing authority of the programme.
The Chapter Manager or the State Fund shall provide the Ministry with details of the expenditure resulting from the concession contracts concluded and the expenditure related to the preparation and implementation of concession contracts in the structure according to the individual actions referred to in Annex 10 to this Decree, including a detailed comment.
They shall be deleted:
1. Decree No. 131 / 2001 Coll., setting out the scope and structure of the data for the drafting of the Bill on the State Budget and the dates for their submission.
2. Decree No. 324 / 2002 Coll., amending Decree No. 131 / 2001 Coll., laying down the scope and structure of the data for the drafting of the draft Act on the State Budget and the dates for their submission.
Efficacy
This Decree shall take effect on 1 June 2008.
Minister:
Ing. Kalousek v. r.
Příloha č. 1
Annex No 1 to Decree No 165 / 2008 Coll.
Structure of the data for the draft State budget
A. Basic forms
(1) Basic forms No .1 / 1 and No 1 / 2
(a) On the basis of a government-approved draft chapter revenue and expenditure, the Chapter administrator shall transmit the following completed forms:
1. form 1 / 1 "State budget revenue" (hereinafter referred to as "revenue"); in rows broken down by subgrouping of items (of which by selected items), by specific characteristics as referred to in paragraph 2 (c) and by grouping of items and classes of budget composition, (1) according to the template attached,
2. form 1 / 2 "State budget expenditure" (hereinafter referred to as "expenditure"); in rows broken down by subgrouping of items (of which by selected items), by specific characteristics as referred to in paragraph 2 (c) and by grouping of items and classes of budget composition, 1) in columns broken down by subsections (of which by selected sections), by sections and by budget composition groups, 1) in accordance with the template attached.
(b) Forms No 1 / 1 and No 1 / 2 shall be transmitted by the Ministry of Finance to the administrator of the chapter on a technical medium or in electronic form by means of remote transmission of the data.
(c) Income and expenditure forms shall be subdivided into individual sheets. The individual sheets shall be identified by the Chapter Administrator as follows: the content, the summary as a chapter and the other sheets broken down by revenue referred to in paragraph (2) (a) and by the expenditure referred to in paragraph (2) (b); in the case of revenue and expenditure to be covered by the budget of the European Union, the revenue and expenditure of the government or the revenue and expenditure to be covered by the financial mechanisms, the relevant box in the characteristics of the sheet shall be ticked.
(d) The administrator of the chapter shall complete the forms for year N (i.e. the year for which the State Budget Act is drawn up).
(2) Breakdown of data in completed basic forms
(a) Revenue
1. in the event that the department does not budget any revenue from the budget of the European Union or from financial mechanisms, the administrator of the chapter shall indicate the revenue for each State's organisational component or, where appropriate, the sum of the State's organisational elements of the same nature of the activity under the chapter on a separate sheet,
2. in the case of revenue from the budget of the European Union and financial mechanisms, the administrator of the chapter shall indicate:
2.1. Revenue without revenue referred to in point 2.2 for each State's organisational body or, where appropriate, for a summary of the State's organisational elements of the same nature of the Chapter's activity on a separate sheet,
2.2. Revenue from the budget of the European Union and from financial mechanisms for each State's organisational component, or, where appropriate, for the sum of the State's organisational elements of the same type of activity under the chapter, broken down by name of each programme or project with an indication of the respective fund.2)
(b) Expenditure
1. where the resort has no expenditure to cover from the budget of the European Union or from financial mechanisms, the administrator of the chapter shall indicate:
1.1. Expenditure (excluding expenditure referred to in points 1.2 and 1.3.) for each State's organisational body or, where appropriate, for the sum of the State's organisational units of the same nature of the chapter activity (including non-investment transfers to the population) on a separate sheet,
1.2. Contributions and grants to grant organisations under the chapter on a single sheet,
1.3. Transfers to universities, public research institutions, civil associations, business entities, non-profit and similar organisations, transfers to municipalities, transfers to regions and transfers abroad on a single sheet; in the commentary, indicate the breakdown by title of expenditure, where appropriate by university, public research institutions, civil associations, business entities, non-profit organisations and similar organisations, regions and municipalities;
2. where the resort has expenditure to be covered by the budget of the European Union and the financial mechanisms, the administrator of the chapter shall indicate:
2.1.expenditure (excluding expenditure referred to in points 2.2 to 2.9) on a separate sheet for each organisational component of the State or, where appropriate, for the sum of the organisational components of the State of the same nature of the activity under the chapter (including non-investment transfers to the population),
2.2. Expenditure representing the share of the State budget in expenditure to be covered, in part, by the budget of the European Union and by financial mechanisms (excluding expenditure referred to in points 2.5 and 2.8.), for each State's organisational unit or, where appropriate, for the sum of the State's organisational units of the same nature, on separate sheets, broken down by name of the individual programmes or projects designated by the fund concerned, 2)
2.3. Expenditure to be covered by the budget of the European Union and the financial mechanisms (excluding expenditure referred to in points 2.6 and 2.9.), for each State's organisational unit or, where appropriate, for a summary of the State's organisational units of the same nature, on separate sheets, broken down by name of each programme or project designated by the fund concerned, 2)
2.4. Contributions and subsidies to grant organisations under the chapter, excluding expenditure referred to in points 2.5. and 2.6. per sheet,
2.5. Contributions and subsidies to grant organisations under the chapter representing the share of the State budget in expenditure to be covered in part by the budget of the European Union and the financial mechanisms, on separate sheets, broken down by name of each programme or project designated by the fund concerned, 2)
2.6. Contributions and subsidies to grant organisations under the chapter to be covered by the budget of the European Union and the financial mechanisms, on separate sheets, broken down by name of individual programmes or projects designated by the Fund concerned, 2)
2.7. Transfers to universities, public research institutions, civil associations, business entities, non-profit organisations and similar organisations, transfers to municipalities, transfers to regions and transfers abroad on a single sheet without the expenditure referred to in points 2.8 and 2.9; In the commentary, it shall indicate the breakdown by title of expenditure, where appropriate by university, public research institutions, civil associations, business entities, non-profit organisations and similar organisations, regions and municipalities,
2.8. transfers to universities, public research institutions, civil associations, business entities, non-profit and similar organisations, transfers to municipalities, transfers to counties and transfers abroad representing a share of the State budget in expenditure to be covered partly by the budget of the European Union and by financial mechanisms, always on separate sheets broken down by name of individual programmes or projects designated by the Fund concerned; 2) in the comments of the administrator, the breakdown by expenditure title or, where appropriate, by individual universities, public research institutions, civil associations, business entities, non-profit organisations and similar organisations, counties and municipalities,
2.9. transfers to universities, public research institutions, civil associations, business entities, non-profit organisations and similar organisations, transfers to municipalities, transfers to counties and transfers abroad to be covered by the budget of the European Union and the financial mechanisms, always on separate sheets broken down by name of individual programmes or projects designated by the fund concerned; (2) in the commentary, the breakdown by expenditure title, possibly by individual universities, public research institutions, civil associations, business entities, non-profit organisations and similar organisations, counties and municipalities.
(c) Specific indicators
1. The budget of each chapter may contain a maximum of 26 separate specific indicators - revenue marked "A 'to" Z' and 26 separate specific indicators - expenditure marked "A 'to" Z'. Each separate specific indicator - both revenue and expenditure - may also comprise a maximum of 26 specific indicators marked "Aa 'to" Az'..... "For" to "Zz," which are a more detailed breakdown of (specific) specific indicator in the form of "in." The sum of the separate specific indicators indicated on Form 1 / 4 and forms 1 / 1 and 1 / 2 shall be equal to the total revenue and expenditure of the budget of the chapter.
2. A separate specific indicator can also be broken down in the form of "in 'without this more detailed breakdown being included in the specific indicators. These rows shall not be reported on Form 1 / 4.
3. The figures in forms 1 / 1 and 1 / 2 in each sheet shall be broken down by budget composition and broken down by specific characteristics according to points 1 and 2.
4. The administrator of the chapter shall discuss with the Ministry the name and designation of the indicators referred to in points 1 and 2, which the Ministry shall approve and include in the code list of the relevant chapter in the information system.
B. Other forms
The Chapter Manager shall submit the following additional completed forms in addition to the basic forms referred to in Part A.:
(1) Form 1 / 3 "Revenue and expenditure on social security and employment policies,"
(2) Form 1 / 4 "Chapter indicators in year N." The structure of indicators for year "N 'is based on the approved budget for year" N-1'. Any changes to specific indicators - revenue and expenditure are proposed by the administrator of the chapter and submitted after previous discussions with the Ministry of Finance, cross-cutting indicators are set by the Ministry of Finance,
(3) Form 1 / 5 "Expenditure on funding of programmes under the ISPROFIN Information System in year N ',
(4) Form 1 / 6 "Proposal for the volume of appropriations for staff salaries and other payments for work carried out for year N ',
(5) Form 1 / 7 "Overview of the budget of the revenue and expenditure of the contribution organisations and other additional data - core activity 'for each contribution organisation or, where appropriate, for a summary of the contribution organisations of the same nature of the activity under the chapter,
(6) Form 1 / 8 "Expenditure transferred from the chapter of Operation of State Financial Assets to finance the needs of the N-1 and N chapters of the State Budget '. These are funds which the Chapter Managers propose to budget in the chapter of Operation of State Financial Assets and have secured financial coverage from the funding items of this chapter (i.e. the state of the funds in bank accounts or loans received),
(7) Form 1 / 9 "Breakdown by expenditure blocks and headings"
C. Further details
The Ministry of Industry and Trade shall provide the Ministry with data on the revenue of the nuclear account by way of contributions from the sources of radioactive waste and the expenditure from the nuclear fund account for the year N-1 and for year N including the comment.
Příloha č. 2
Annex No 2 to Decree No 165 / 2008 Coll.
Model form No 2 / 1 page 1,2,3,4,5
Model form 2 / 2
Příloha č. 3
Annex No 3 to Decree No 165 / 2008 Coll.
Model form 3
List of establishments which are health facilities (Decree No. 242 / 1991 Coll.) for which the municipality (infant institutions, children's homes) performs the establishment function
Příloha č. 4
Annex No 4 to Decree No 165 / 2008 Coll.
Model form 4
Documentation for drawing up a draft State budget which is submitted by other legal and natural persons requesting funds from the State budget from the General Treasury chapter or from the Chapter Operation of State Financial Assets with the exception of requirements under the Special Code in year N
Příloha č. 5
Annex No 5 to Decree No 165 / 2008 Coll.
Model form 5 / 1
Requirements under Section 2 (5) for the change of government-approved revenue for year N
Model form 5 / 2
Requirements under Paragraph 2 (5) for the change of government-approved expenditure for year N
Příloha č. 6
Annex No 6 to Decree No 165 / 2008 Coll.
Model form 6
Amendments under Section 3 (1) of the Decree (year "N-1 ')
Příloha č. 7
Annex No 7 to Decree No 165 / 2008 Coll.
Model form 7
Changes pursuant to § 3 (2) of the Decree (year "N") in year-round observations
Příloha č. 8
Annex No 8 to Decree No 165 / 2008 Coll.
Model form No 8
Requirements under Section 4 for the inclusion of expenditure in the General Treasury Chapter in year N
Příloha č. 9
Annex No 9 to Decree No 165 / 2008 Coll.
Model form No 9 / 1 page 1,2
Expenditure to be covered or to be covered by the budget of the European Union, including a fixed share of the State budget in financing such expenditure
Data for the Structural Funds and the European Agricultural Fund for Rural Development by annual allocation
Model form 9 / 2
Expenditure on direct payments to be covered by the budget of the European Union, including national additional payments
Model form 9 / 3
Expenditure under international agreements on the basis of which funds from financial mechanisms are entrusted to the Czech Republic, including a specified proportion of the state budget
Model form No 9 / 4 page 1,2,3
Proposal for the amount of appropriations for staff salaries and the number of staff involved in the implementation of the European Union budget, financial mechanisms for which there is a possibility of co-financing of salaries and other payments for the work carried out on these staff from the resources of the relevant programmes or projects for year N
Příloha č. 10
Annex No. 10 to Decree No. 165 / 2008 Coll.
Model form No 10 / 1
State budget expenditure resulting from concession contracts other than those provided for in Form 10 / 2
Model form No 10 / 2
State budget expenditure on concession contracts co-financed by the European Union
Model form No 10 / 3
Expenditure incurred by the State Fund resulting from concession contracts other than those provided for in Form 10 / 4
Model form No 10 / 4
Expenditure of the State Fund on concession contracts co-financed by the European Union
1) Paragraph 7 (1) (a) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 26 / 2008 Coll.
1) Decree of the Ministry of Finance No. 323 / 2002 Coll., on the budget composition, as amended.
2) Annex 5, Part XI and XII. of Decree of the Ministry of Finance No. 16 / 2001 Coll., 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, as amended.
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Regulation Information
| Citation | Decree No. 165 / 2008 Coll., setting out the scope and structure of the data for the drafting of the Bill on the State Budget and the dates for their submission |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.05.2008 |
|---|---|
| Effective from | 01.06.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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