Act No. 218 / 2000 Coll.

Act on budgetary rules and amending certain related laws (budgetary rules)

Valid Law Effective from 01.01.2001
Text versions: 01.01.2027 01.01.2026 11.07.2025 19.02.2025 01.01.2025 All versions (66)
Contents
ČÁST PRVNÍ HLAVA I § 1 § 2 § 2a § 3 § 3a § 3b HLAVA II § 4 § 5 § 6 § 7 § 8 § 8b § 9 § 10 § 11 § 11a HLAVA III Díl 1 § 12 § 13 Díl 2 § 14 § 14a § 14b § 14c § 14d § 14da § 14e § 14f § 14g § 14h § 14i § 14j § 14k § 14l § 14m § 14n § 14o § 14p § 14q § 15 Díl 3 § 16 Díl 4 § 17 Díl 5 § 18 Díl 6 § 19 HLAVA IV § 20 § 21 HLAVA V § 22 § 23 § 24 § 24a § 25 § 25a § 26 § 27 HLAVA VI § 28 HLAVA VII § 29 § 30 HLAVA VIII § 31 § 32 HLAVA IX Díl 1 § 33 § 33a § 34 § 35 § 35a § 35b Díl 2 § 36 HLAVA X § 37 § 38 HLAVA XI § 39 § 43 HLAVA XII § 44 § 44a HLAVA XIII Díl 1 § 45 § 46 § 47 § 47a § 48 § 49 § 50 § 51 § 52 Díl 2 § 53 § 54 § 55 § 56 § 57 § 58 § 59 § 60 § 61 § 62 § 63 Díl 3 § 64 § 65 § 66 § 67 § 68 § 69 § 70 HLAVA XIV § 73 § 74 § 75 § 75a § 76 § 77 § 78 § 79 § 80 HLAVA XV § 81 ČÁST ČTVRTÁ § 84 ČÁST PÁTÁ § 85 ČÁST ŠESTÁ § 86 ČÁST SEDMÁ § 87 ČÁST OSMÁ § 88 ČÁST DEVÁTÁ § 89 ČÁST DESÁTÁ § 90
218
THE LAW
of 27 June 2000
on budgetary rules and amending certain related laws (budgetary rules)
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

BUDGET RULES

HLAVA I

INTRODUCTORY PROVISIONS
§ 1
Subject matter
This law governs
(a) the creation, function and content of the medium-term outlook of the State Budget (hereinafter referred to as the "medium-term perspective"), the State Budget and the State Final Account;
(b) revenue and expenditure of the State budget;
(c) State financial assets and liabilities;
(d) the financial management of the State's organisational units, of the State's facilities having a similar status as the State's organisational component, (1) The Security Information Service (1a) (hereinafter referred to as "the State's organisational component") and of the State's organisational units (hereinafter referred to as "the Contributory Organisation"),
(e) financial control;
(f) the conditions for establishing State funds;
(g) arrangements for the management of the Treasury and the management of the State debt;
(h) managing the resources concentrated in the National Fund.
§ 2
Basic provisions
(1) The Government may finance the activities by which it provides the functions of the State only through the State Budget and the National Fund, unless otherwise provided for in this or the Special Act. 2)
(2) The financial year is the same as the calendar year.
(3) There is no legal entitlement to State budget funds unless specific legislation provides otherwise.
(4) For reasons of particular nature of the activity, the Ministry of Finance (hereinafter referred to as "the Ministry") may issue special procedures for their financial management for the intelligence services of the Czech Republic2a (2b).
§ 2a
Budgetary composition
(1) The budgetary composition shall be a uniform classification of revenue, expenditure and financing appropriations for the budgets and funds referred to in paragraph 2. The budget composition shall determine the aspects by which such revenue, expenditure and financing appropriations are to be classified and shall determine the unit of classification for these aspects.
(2) By budget composition, revenue, expenditure and appropriations are to be classified
(a) the State budget;
(b) State financial assets;
(c) government debt management accounts;
(d) the reserves of the State's organisational units;
(e) budgets and funds of state funds; and
(f) budgets or funds of other public institutions under the law governing the rules on budgetary liability, provided that specific legislation so provides.
(3) According to the budget structure, the revenue, expenditure and financing appropriations shall be classified after approval, management and closure of the budget or of the money fund referred to in paragraph 2.
(4) The budget composition is determined by the Ministry by decree.
§ 3
Terms
For the purposes of this Act:
(a) subsidies to funds of the State budget, State financial assets or the National Fund provided to legal or natural persons for a specified purpose;
(b) the financial recovery by means of State budget, state financial assets or the National Fund provided, unless otherwise provided for by a special law, for interest-free legal or natural persons for a specified purpose, which their beneficiaries are obliged to return to the State budget, State financial assets or the National Fund;
(c) by other funds of the State, the funds of State financial assets, contribution organisations, state funds and funds of the State's organisational units;
(d) financial settlement of the grant or repayable financial assistance, an overview of the drawing and use of funds and recovery of unused funds;
(e) the unauthorised use of State budget funds, other State funds, funds provided from the State budget, State financial assets, the State Fund or the National Fund, their supply, the execution of which has been infringed by an obligation laid down by law, decision or, where appropriate, by an agreement on the provision of such funds, or by a breach of the conditions under which the funds have been granted, a breach of the purpose or conditions under which the funds have been entered into the State budget or transferred by a budgetary measure and contrary to the purpose or conditions laid down; it also means that it cannot prove how the funds were used;
(f) the retention of funds provided by the State Budget, the State Fund, the State Financial Assets or the National Fund in breach of the obligation to repay the funds provided by the State Budget, the State Fund, the State Financial Assets or the National Fund within a specified time limit;
(g) the administrators of the chapters of the state budget (hereinafter referred to as "the administrators of the chapters") of the central government bodies and other administrative bodies of the State, provided that a special law provides that those bodies of the State have a separate chapter in the state budget or have the status of central government body or have the status of central government body for budgetary purposes;
(h) by the Treasury's funds, the sum of the funds:
1. state budget revenue and expenditure accounts,
2. the accounts of state financial assets,
3. the accounts of the Ministry for the Management of Liquidity at the Treasury and for the Management of Government Debt, with the exception of those opened for that purpose by the Ministry in banks and branches of foreign bank4 (hereinafter referred to as "the Bank") or in banks abroad,
4. the accounts of tax administrators, fees or other similar cash transactions on which tax revenue is managed, which are subsequently determined by the budgets of the local authorities (3), the national funds, the national fund, the reserve funds of the state's organisational units, the State's financial assets and the accounts for the management of funds from selected customs duties to the European Union's own resources (3a);
5. the accounts of the reserve funds of the State's organisational units and the accounts of the funds of the State's cultural and social needs;
6. accounts of foreign funds, accounts for which the nature of the revenue and expenditure provided by the legislation indicates that they are not part of the revenue or expenditure of the State Budget, a special account of the Ministry of Justice under the Act on the use of funds from criminal property sanctions, separate current catering accounts, associated funds accounts (§ 72),
7. the accounts of the contribution organisations,
8. the accounts of the State Funds and the National Fund,
9. special accounts of the Ministry under the Act repealing the National Property Fund of the Czech Republic,
10. accounts of the Railway Administration state organization,
11. the accounts of the local authorities and of the voluntary bundles of municipalities intended to receive or transfer funds from the State budget, the State Funds, the National Fund and other funds transferred to them by the local authorities or voluntary bundles of municipalities; the accounts of the local authorities are also intended to receive the income of, or share in, taxes transferred to those beneficiaries under the law governing the budgetary determination of taxes, unless the local authorities exclude this possibility by written notification to the Ministry and the tax administrator,
12. the accounts of public research institutions intended to receive or transfer to the public research institutions the funds provided from the State budget and the National Fund,
13. the accounts of public higher education institutions intended to receive or transfer to the public higher education institutions, public funds and the National Fund,
14. the accounts of the General Health Insurance Corporation of the Czech Republic, including the special account of the public health insurance company 47), the accounts of the departmental, branch, corporate and other health insurance companies and associations of health insurance companies; This does not apply to accounts created for income and expenditure on taxed activities (51),
15. accounts of other legal entities held with the agreement of the Ministry of the Czech National Bank,
16. accounts of the Export Guarantee and Insurance Company, a.s., or accounts of other legal entities established under the Act governing insurance and financing of exports with State aid which do not have a bank licence, and of state enterprises; a national undertaking is not considered to be a State undertaking;
17. the accounts of the Czech Export Bank, a.s., intended to receive the funds provided from the State Budget or from the Export Guarantee and Insurance Company, a.s., and other funds which the Czech Export Bank, a.s., transfers or receives from them, the accounts of the National Development Bank, a.s., intended to receive the funds provided from the State Budget, and other funds which the National Development Bank, a.s., transfers or receives from them;
18. Accounts held by public cultural institutions intended to receive or transfer to public cultural institutions the funds provided from the State budget, State funds and the National Fund,
(i) financial items in the monetary operation linked to the management of the sovereign debt, with the exception of cash transactions in the liquidity management accounts of the Treasury; in particular, the proceeds from the sale of government bonds, the loans received to overcome the State budget's treasury deficit, the short and long-term loans, the change in the status of bank accounts which are not deposit accounts, the amortisation of the principal of government debt, and, in order to manage liquidity, the purchase and sale of securities or deposits that are not linked to a specific deadline;
(j) a programme or project co-financed by the budget of the European Union, a set of substantive, time and financial conditions for actions to achieve the objectives set out by the European Union through the institutions, bodies and funds referred to in Article 175 of Regulation (EU, Euratom) No 966 / 2012 of the European Parliament and of the Council or the Fund for European Assistance to the Most Deprived Persons (4a);
(k) the funds of the State Budget and the funds received by the organisation of the State from abroad and issued through the State Budget;
(l) by implementing the State guarantee, payment by the State of the amount guaranteed by the State for the debtor of which the State was the guarantor, by the debtor's creditor under a guarantee contract concluded by the State with the creditor for the benefit of the debtor, a guarantee declaration or a guarantee instrument issued by the State to the creditor for the benefit of the debtor, or a law imposing a guarantee obligation on the State;
(m) expenditure on government loans paid to exporters on the basis of partial payment contracts for exported goods and services concluded with them by the Czech Republic and contracts of the Czech Republic on government loans with foreign countries; For the purposes of this provision, an exporter means a natural person with a permanent residence or a legal person with a registered office in the Czech Republic, which is a businessman 4d) and carries out exports to States with which the Czech Republic has government credit agreements; a government loan agreement means, for the purposes of this provision, a contract of the Czech Republic with a foreign State under which that State is obliged to repay the funds it has issued for partial payments,
(n) expenditure on operational needs, the expenditure of the State's organisational body, in addition to the expenditure on subsidy investment actions referred to in (p) and the expenditure investment actions referred to in (r);
(o) a budget system of public administration information system managed by the Ministry in which:
1. concentrate the data needed for the establishment of the State budget, the medium-term outlook for the State budget and the budget provisional, the evaluation of the implementation of the State budget and the management of the budget provisional,
2. compiles the state budget, the medium-term outlook for the state budget and the budget commission;
3. changes the data on the basis of an amendment to the State Budget Act;
4. implement budgetary measures;
5. Determines the amount of funds that may be spent on the payment of commitments ("reservations"),
6. maintain the budgets of the state's organisational units and the chronological records of the budgetary measures;
7. process the data transmitted by the Czech National Bank on the operations carried out for the state budget,
8. Displays the implementation of the state budget according to the budget composition and the creation, registration and reduction of entitlements from unused expenditure;
9. Maintain substantive, time and financial indicators of programme financing;
(p) grant investment actions a set of material, time and financial conditions for activities to achieve the stated objective, implemented through expenditure on acquisition or technical evaluation of fixed tangible or intangible assets under the accounting legislation or related expenditure provided as grants or repayable financial assistance,
(q) non-investment grant actions, a set of material, time and financial conditions for activities to achieve a defined objective, carried out solely by means of subsidies or repayable financial assistance other than those referred to in (p);
(r) expenditure investment actions, a set of material, time and financial conditions for activities to achieve the stated objective, implemented through expenditure on acquisition or technical evaluation of fixed tangible or intangible assets under the legislation governing the accounts managed by the State's organisational body and, where appropriate, related expenditure.
§ 3a
In the event of non-compliance of data in the budgetary system with data outside the budgetary system, the data in the budgetary system shall be deemed to be correct. Data shall be transmitted from the budgetary system to the other authorities for control and statistical purposes. Such data shall be transmitted individually or in a way that allows remote access, by agreement between the Ministry and the receiving authority.
§ 3b
State funds, state enterprises, state organisations Railway Administration, General health insurance company of the Czech Republic, department, business, branch and other health insurance companies and associations of health insurance companies proceed mutatis mutandis according to § 53 (7). If the reason for which the accounts under Section 53 (7) have been set up remains, the accounts shall be cancelled and the funds shall be transferred to an account held with the Czech National Bank by a subordinate Treasury. The third sentence of Paragraph 33 (8) shall not apply to public undertakings.

HLAVA II

MEDIUM-TERM EQUIPMENT, STATE BUDGET AND BUDGET PROVISION
§ 4
Medium-term view
(1) At the same time as the draft state budget, the medium-term outlook, which includes the expected revenue and expenditure of the state budget and the national funds for each year for which it is drawn up, is being processed, broken down by budget composition, and the assumptions and intentions on the basis of which such revenue and expenditure are expected. The work to build the medium term is managed by the Ministry.
(2) If the medium-term outlook expects a government deficit, it also contains the envisaged financing method.
(3) The medium-term outlook shall be drawn up for at least two years immediately following the year for which the State budget is presented; it shall include the indicators referred to in paragraph 1 for the year for which the State budget is submitted. For expenditure on programmes or projects co-financed by the European Union budget, the medium-term horizon shall correspond to the time of their financing. In the case of State obligations arising from concessions under the Public Procurement Act, the medium term term shall correspond to the duration of the commitment. In the case of loans for which a State guarantee has been granted, the medium-term horizon shall correspond to the period of repayment.
(4) The Ministry shall draw up the medium-term outlook in conjunction with the administrators of chapters, local authorities and state funds and submit it to the Government together with the draft state budget. The deadline for the transmission of documents for the preparation of the medium-term outlook, their scope and structure shall be laid down by the Ministry by decree.
(5) The government will discuss the proposal for a medium-term perspective at the same time as the draft State budget. The approved medium-term outlook is presented separately by the government to the Chamber of Deputies at the same time as the draft State Budget Act.
§ 5
State budget
(1) The State budget represents financial relations which provide financing for certain functions of the State during the financial year. To this end, the State budget shall concentrate the budget revenue defined by this or by a special law.
(2) The State budget shall contain the expected revenue as well as the estimated expenditure of the State budget in the financial year and the financing appropriations.
(3) As a summary of the financial documents, the State Budget Act, the breakdown of the State Budget Indicators, the detailed budgets of the State's organisational units and the amendments thereto.
(4) The revenue and expenditure of the State budget shall be broken down into the chapters of the State budget (hereinafter referred to as the "chapter.")
(5) The State budget is based on the medium-term perspective, with the fact that the indicators of expenditure on programmes or projects co-financed by the European Union budget are binding on the drafting of the State Budget Act.
(6) The State budget also contains subsidy relations to the budgets of the local authorities and the state funds.
(7) The State Budget's binding indicators are laid down in the State Budget Act for the year in question.
§ 6
State budget revenue
(1) The revenue of the State budget shall constitute, save as otherwise provided in the special law,
(a) tax revenues, including accessories;
(b) social security contributions and contributions to national employment policy, including periodic penalty payments;
(c) revenue from the share of customs duties left to Member States under European Union5a to cover the costs associated with their collection and the proceeds from penalties and the reimbursement of the enforcement costs under customs procedures;
(d) revenue from the activities of the State's organisational units and contributions from the contribution organisations;
e) contribution of the remaining profit of the Czech National Bank, 6)
(f) levies and periodic penalty payments for breaches of budgetary discipline;
(g) administrative and judicial fees,
(h) remuneration associated with the implementation of State guarantees;
(i) income from the sale and lease of assets of the Czech Republic, with which it manages the organisational component of the state, and income from the sale of immovable property of the Czech Republic, with which it manages the contribution organisation; This does not apply to income from the sale of assets of the Czech Republic acquired by gift and inheritance [Paragraph 48 (2) (c)], with the exception of assets acquired by the Czech Republic from death,
(j) instalments of repayable financial assistance from the State budget;
(k) the cash donations provided to the organisational units of the State used in the current financial year;
(l) income from State holdings;
(m) proceeds from securities the purchase of which has been made by State budget funds;
(n) periodic penalty payments for funds unduly used or withheld from the National Fund;
(o) funds which have been credited or transferred to the accounts of the National Fund and which cannot be classified as referred to in Paragraph 37 (1);
(p) funds received from the National Fund for funds issued from the State Budget pursuant to Paragraph 38;
(q) fines;
(r) other revenue provided for by this law or by specific legislation.
(2) For the purposes of this Act, contributions and subsidies granted from abroad (hereinafter referred to as "funds granted from abroad ') to the State's organisational components used in the current financial year shall be considered as revenue of the State budget. The funds provided to the Czech Republic from the budget of the European Union and accepted by the organisational units of the State of the National Fund are also considered to be provided from abroad.
§ 7
State budget expenditure
(1) The State budget shall be charged:
(a) expenditure on the activities of the State's organisational units and expenditure on the activities of the contribution organisations under their responsibility, namely operating contributions, funding for programmes and actions (Sections 12 and 13), operating expenditure subsidies which are or are to be covered by the budget of the European Union, including a fixed proportion of the State budget to finance such expenditure, and operating expenditure grants under international agreements whereby the Czech Republic is entrusted with funds from the European Economic Area Financial Mechanism, the Norwegian Financial Mechanism and the Swiss-Czech Cooperation Programme (hereinafter referred to as the "Financial Mechanism"),
(b) expenditure on pension benefits, sickness benefits, state social assistance benefits, other social benefits, unemployment benefits, retraining and active employment policy;
(c) grants and repayable financial assistance to local authorities for non-business activities;
(d) grants and repayable financial assistance to legal and natural persons for business activities, 7)
(e) subsidies to the federal8) and contributions to political parties, 9)
(f) grants to legal persons established or set up to provide health, cultural, educational and social services and to provide social legal protection for children, 10) and to natural persons providing such services or social legal protection for children, solely for those purposes;
(g) grants to state funds and repayable financial assistance;
(h) grants to natural persons who are not engaged in commercial activity and who are engaged in the breeding of bees are kept by breeders to ensure the natural breeding of livestock (11) or are owners or tenants of the forest;
(i) grants to foundations, foundations, institutes and community-friendly companies;
(j) grants to voluntary municipalities;
(k) cash contributions by the State to public limited liability companies, 11b)
(l) the purchase of securities;
(m) donations from abroad;
(n) deposits, contributions and subsidies to international organisations;
(o) expenditure on implementing State guarantees;
(p) expenditure relating to the fulfilment of commitments to the European Community;
(r) contributions to natural persons under a special law;
(s) expenditure relating to the debt service;
(t) other expenditure provided for by special law;
(u) government credit expenditure;
(v) grants to natural and legal persons not engaged in business activities for the construction, repair, modernisation and reconstruction of the housing fund and for the construction of technical infrastructure;
(w) Grants to the Support and Guarantee Roller and Forestry Fund a.s.,
(x) subsidies and repayable financial assistance by the European territorial cooperation group11a)
(y) expenditure under directly applicable European Union rules in the financial instrument (48) or Fund (49) in accordance with the financing agreement concluded (50).
(2) Expenditure referred to in paragraph 1 (k) to (m) may be effected only with the prior approval of the Government.
(3) The national budget shall provide the National Fund with the funds intended to cover the course differences realised in the National Fund bank accounts. The advance shall be drawn if the exchange rate losses exceed the exchange rate gains for the current financial year. If exchange gains exceed the exchange losses for the current financial year, this difference increases the amount of the advance granted. At the end of the current financial year, these appropriations shall be charged. The balance of the advance after accounting shall not be transferred to the State budget and shall apply in subsequent years.
(4) The national budget shall transfer to the National Fund the amount of expenditure incurred by the National Fund for projects co-financed by the European Union budget, which the Chapter Manager has subsequently decided to finance only from the State budget; on the basis of this Decision, the administrator of the chapter may not increase the expenditure budget of the relevant chapter.
(5) The subsidy or financial assistance referred to in paragraph 1 (d), (e), (f), (h), (i) and (v) may be granted only:
(a) to a tax resident of the Czech Republic under the Income Tax Act;
(b) to a tax resident of a Member State of the European Union other than the Czech Republic;
(c) to a tax resident of the State where:
1. the Czech Republic has an international agreement with it to prevent double taxation of all types of income which is part of the legal order and which is implemented;
2. the Czech Republic has an international agreement on the exchange of information on tax matters in the field of income tax, which is part of the legal order and is implemented; or
3. is a Contracting Party to a multilateral international agreement governing the exchange of information on tax matters in the field of income taxes implemented in that State and in the Czech Republic and forming part of the legal order; or
(d) to a tax resident of a non-State jurisdiction where:
1. the Czech Republic has an international agreement to prevent double taxation of all types of income which is part of the legal order and which is implemented;
2. the Czech Republic has an international agreement on the exchange of information on tax matters in the area of income tax, which is part of the legal order and is implemented;
3. is a Contracting Party to a multilateral international agreement governing the exchange of information on tax matters in the field of income tax, which is implemented and incorporated in this jurisdiction and in the Czech Republic; or
4. its relations are governed by the Double Taxation Act.
§ 8
Drawing up a draft state budget law
(1) The draft State Budget Act is drawn up by the Ministry in cooperation with the administrators of the chapters, the local authorities, the voluntary bundles of municipalities and state funds.
(2) The total expenditure of the State Budget in the draft State Budget Act is determined by the Ministry on the basis of the amount of the expenditure framework of the State Budget and of the State Funds approved by the Government under the Act governing the rules on budgetary liability, which is given as an amount per year immediately following the current year (hereinafter referred to as "the next year"); The Ministry shall adjust this amount by:
(a) an amendment to the forecast total revenue, including revenue from the budget of the European Union and the financial mechanisms, for the relevant year adjusted for the impact of the economic cycle and for the impact of one-off and transitional operations;
(b) the effect of a significant deterioration in economic developments where the Ministry predicts a year-on-year decline of at least 3% in the gross domestic product adjusted for price effects in that quarter;
(c) the impact of the deterioration of the state's security situation associated with the Government's declaration of emergency measures in order to increase its defensibility;
(d) the effect of the removal of the consequences of natural disasters;
(e) 0,3% of that amount, if necessary to take account of the effects not foreseen in determining that amount;
by dividing the amount thus determined into the non-consolidated total expenditure of the State Budget and the total expenditure of each State Fund and indicating the non-consolidated expenditure of the State Budget in the draft State Budget Act as the total expenditure of that budget; any deviation from the budgetary strategy of the public institutions sector approved by the Government shall be duly justified.
(3) The total expenditure of the State Budget determined in accordance with paragraph 2 for the financial year 2026 to 2033 may be increased by the amount of expenditure for the financing of the defence of the Czech Republic, which exceeds 2% of the nominal gross domestic product calculated under the law governing the financing of the defence of the Czech Republic for the financial year for which the draft state budget is drawn up.
(4) The Ministry directs the work on the draft State Budget Act. The administrators of chapters, state funds, local authorities, voluntary communal bundles and other legal and natural persons who require funds from the state budget or the provision of a State guarantee shall be required to submit to the Ministry the data necessary for the drafting of the draft State Budget Act within the time limit, scope and structure laid down by the Ministry by the Decree. This does not concern the chapters of the Office of the President of the Republic, the Chamber of Deputies, the Senate, the Constitutional Court, the Supreme Audit Office, the Office of the Ombudsman and the Office of the National Budget Council. The municipalities and the voluntary bundles of municipalities shall submit data through the regions which submit these data to the Ministry, with the voluntary bundles of municipalities doing so through the region where they have their registered office. The capital Prague presents data directly to the Ministry. The documents for drawing up the draft State budget expenditure for financing grant investment actions shall always be submitted directly by municipalities and voluntary bundles of municipalities to the competent administrator of the chapter. The activity of the regions according to the sentence of the fourth sentence is transferred by the scope.
(5) The draft of the total revenue and expenditure of the chapters of the Chamber of Deputies, the Senate, the Office of the President of the Republic, the Constitutional Court, the Supreme Audit Office, the Office of the Ombudsman and the Office of the National Budget Board will submit to the administrators of those chapters of the Chamber of Deputies, which will decide on the proposals by 20 June of the current year.
(6) If the decision referred to in paragraph 5 has not been taken within the specified period and the proposal submitted by the Chapter Administrator does not exceed the total expenditure of this Chapter under the last approved State Budget Act, the proposal submitted by the Chapter Administrator shall be deemed to have been approved. If the proposal submitted by the Chapter Administrator exceeds the total expenditure of this Chapter in accordance with the first sentence, such higher expenditure shall be subject to approval by the Ministry.
(7) On the basis of proposals approved pursuant to paragraph 5 or determined pursuant to paragraph 6, the administrators of the chapters referred to in paragraph 5 shall draw up draft budgets of their chapters in the budgetary system.
(8) If, in the period from the decision of the Budget Committee of the Chamber of Deputies referred to in paragraph 5 to the submission of a draft law on the State Budget to the Chamber of Deputies on account of the increase in salaries or the anticipated adoption of funds from the budget of the European Union or from the financial mechanisms for changes in the draft budget of the chapters referred to in paragraph 5, the draft budget of those chapters may be amended in agreement with their administrators with the Ministry.
(9) The draft State Budget Act is submitted by the Ministry for approval to the Government. The Government submits the draft State Budget Act to the Chamber of Deputies within the time limit of the Special Act. 11d)
§ 8b
Timetable for certain works carried out by the Government, the Ministry, the Chapter Administrators and the State Funds in the preparation of a draft state budget, the medium term
(1) On the basis of the amount determined in accordance with Paragraph 8 (2) and any tasks imposed on the Ministry in connection with its further application, the Ministry shall:
(a) the draft State Budget Act for the following year, the preliminary draft revenue and expenditure, broken down by chapter;
(b) a proposal for the medium-term outlook for a preliminary draft of the revenue and expenditure of the State Budget and the State Funds broken down by chapter and by State Funds;
(c) for the purposes of the communication referred to in paragraph 2, the second draft of the total expenditure of each State Fund.
(2) The Ministry shall notify the administrators of the chapters of the amounts referred to in paragraph 1 by 30 June of the current year. The Ministry shall notify the Chapter Administrators of other binding figures together with these data. Chapter administrators shall proceed mutatis mutandis to the organisational elements of the State within their jurisdiction. The competent administrators of the chapters shall communicate the amounts to the Funds without delay.
(3) On the basis of the amounts notified under paragraph 2, they shall draw up:
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Regulation Information

CitationAct No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (Budget Rules)
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation21.07.2000
Effective from01.01.2001
Effective until-
Status Valid
Legal Areas: Finance Financial control Economic (State) Information, Data, Data Civil law Civil law substantive Social security law Budget Administration of state (national) property Administrative law Government Accounting Constitutional (state) law Old age insurance, Old age pension
The regulation text is for informational purposes only.

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