Decree No. 22 / 2007 Coll.
Decree amending Decree No. 16 / 2001 of the Ministry of Finance 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 and budgets of local authorities, as amended
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22
DECLARATION
of 1 February 2007
amending Decree No. 16 / 2001 of the Ministry of Finance 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 and budgets of local authorities, as amended
The Ministry of Finance provides pursuant to § 20 (6) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 482 / 2004 Coll.:
Decree No. 16 / 2001 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 and budgets of local authorities, as amended by Decree No. 535 / 2002 Coll. and Decree No. 544 / 2004 Coll., is amended as follows:
1. In Article 1, the words "and the budgets of the local authorities' are replaced by the words", the budgets of the local authorities and the budgets of the regional councils of the cohesion regions (hereinafter referred to as the Regional Council) '.
2. in Article 3 (1) (a), the words "the balance sheet of the organisational units of the State, of the local authorities, of the contribution organisations," shall be replaced by the words "the balance sheet of the state, of the local authorities, of the local authorities, of the contribution organisations and of the regional councils;"
3. In Article 3 (1) (c), the words "the Annex to the organisational units of the State, the local authorities, the contribution organisations' are replaced by the words" the Annex to the organisational units of the State, the local authorities, the contribution organisations and the regional councils. ';
4. in Article 3 (2) (a), the words "the Regional Council" shall be inserted after the words "the regional authorities."
5. in Article 4 (1) (b), in Annex 2, point 3 (3.1), point 4 (4.1), point 5 (5.1), point 8 (a), in Annex 4, point 2 (2.5.2) in the title of the statement with numbers 040, x60, x61, x62, in the title of Annex 6, point 14 and in the title of the template, the words "regional councils" shall be inserted after the words "territorial authorities."
6. in Article 4 (2) (b), the words "the Regional Council" shall be inserted after the words "the regional authorities."
7. In Article 6 (2), the words "Territorial self-governing bodies and bodies set up by them, and voluntary community associations' are replaced by the words" Territorial self-governing bodies, regional councils, voluntary municipal associations and bodies set up by them 'and the words "State budget' are replaced by the words" their budgets'.
8. In Article 8 (1), the words "and territorial units' shall be replaced by the words", territorial units, regional councils and voluntary volumes of municipalities' and the words "forming part of the accounts' shall be replaced by the words" with the exception of parts X, XI, XII. and XV. of the Financial Statement Fin 2-04 U and parts XI. and XII. of the Financial Statement Fin 2-12 M, which serve only the needs of the Ministry of Finance ';
9. In Section 10, the word "facts' is replaced by" information '.
10. in Annex 1, point 1 (1.2) (a), point 2 (2.1) (a), point 4 (4.2) (a), point 5 (5.2) (a), point 2 (1) (a), point 3 (3.2) (a), point 4 (4.2) (a), point 5 (5.2) (a), point 5 (5.2), point 5 (5.2) (a), point 2 (1) (a), point 3 (3.2) (a), point 4 (4.2) (a), point 5 (5.2) (a), the words "the balance sheet of the organisational units of the State, the local authorities, the contribution organisations, the regional authorities," shall be replaced by the words "the balance sheet of the organisational units of the State, the local authorities, the local authorities, the local authorities, the regional authorities,"
11. in Annex 1, point 1 (1.2) (c), point 2 (2.1) (c), point 4 (4.2) (c), point 5 (5.2) (b), in Annex 2, point 1 (c), point 3 (3.2) (c), point 4 (4.2) (c), point 5 (5.2) (c), the words "the Annex to the organisational units of the State, the territorial authorities, the contribution organisations" shall be replaced by the words "the Annex to the organisational units of the State, the local authorities, the local authorities, the contribution organisations and the regional councils.";
12. in Annex No 1, point 3 and Annex No 2, point 2, point (b), the words "the balance sheet of the organisational units of the State, the local authorities, the local authorities, the local authorities and the regional councils," the words "the Annex to the organisational units of the State, the local authorities, the local authorities, the local authorities" shall be replaced by the words "the Annex to the regional authorities, the local authorities, the contribution organisations and the regional councils";
13. In the heading of Annex No 2, the words "local self-governing bodies and bodies set up by them and the voluntary associations of municipalities' are replaced by the words" local self-governing bodies, voluntary municipal associations, regional councils and aid organisations set up by local self-governing bodies and voluntary municipal bundles'.
14. In Annex No 2, point 4, the words "and the statements for the management of the contributory organisations established by them, including those abolished 'shall be inserted after the words" for their own management'.
15. In Annex 2, point 7 (7.2), the words "voluntary volumes of municipalities' own-farm accounts. 'are replaced by the words" voluntary volumes of municipalities (a) own-farm accounts (b) farm accounts of the beneficiary organisations of which they are the organisers. "
16. In Annex No 2, point 7 (7.4), the words "set out in point 9 of this Annex 'are replaced by the words" set out in point 10 of this Annex'.
17. In Annex No 2, the following point 8 is inserted after point 7:
'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. "
Points 8 and 9 shall become points 9 and 10.
18. In point 9 of Annex 2 to the Introductory Part of the provision, the words "and the voluntary volumes of municipalities' shall be replaced by the words", regional councils and voluntary volumes of municipalities' and the words "and regions' shall be replaced by the words", regions and voluntary volumes of municipalities'.
19. in Annex 2, point 9, the following point (c) is inserted after point (b):
"(c) the Regional Council, after checking the reports, shall give its consent to the transmission of data for its own management to the Republic Sumarisation; the confirmation of the correctness of the statements shall be sent by the Regional Council to the competent departments of the Ministry of Finance; ';
Points (c) and (d) shall be renumbered points (d) and (e).
20. in Annex 2 (10) (a):
"(a) statements submitted monthly by the 15th calendar day of the following month, with the exception of periods 03, 06 and 09, which shall be submitted by the 20th calendar day of the following month;"
21. in Annex 2, point (10) (e), the words "regional councils and voluntary communal associations" shall be inserted after the words "local authorities."
22. In Annex 4, point (1) (1.1), the last sentence is replaced by the sentence "The organisational components of the State and the contribution organisations set up by them shall transmit the data referred to in Annex 1, the regional councils, the councils, the municipalities, the voluntary communes and the contribution organisations set up by them shall transmit the data referred to in Annex 2. ';
23. In Annex 4, point 1 (1.2), the words "the Authority of the Regional Council 'shall be inserted after the words" on its territory'.
24. In Annex 4, point 1 (1.3), the words "the Regional Authorities and the City of Prague 'are replaced by the words" the Regional Authorities, the City of Prague and the Regional Councils'.
25. in Annex No 4, point (2), point 2.5.3 (e), the words "the entries for Part IX. of the Fin 2- 12 M, Fin 2- 04 statement" shall be inserted after the words "Part IX. of the Fin 2- 12 M, Fin 2- 04 statement." U has an indication in the structure: 'is replaced by' the entries for Fin 2-12 M and Fin 2-04 For the purposes of this Regulation, the following definitions shall apply:
26. In Annex 4, point 2.5.3 (f), point 2 is replaced by a semicolon at the end of the dot.
27. in Annex 4, point 2 (2.5.3), the following point (g) is added:
"(g) data from parts XI. and XII. of Fin 2-04 U and Fin 2-12 M have an indication in the structure: XXXXYYYYNNZS where XXXX - section number of the budget composition (if no sectoral breakdown is used, contains zeros), YYYY - item number of the budget composition, NN - 2 digit attribute code of the INSTRUMENT according to Annex 5, Z - 1 digit attribute code of the SOURCE according to Annex 5, S - column number of Part XI. or XII. of the Fin 2-04 U and Fin 2-12 M. '
28. In Annex 5, point 11 (a), the words "- breakdown of appropriations needed for the consolidation of revenue and expenditure (rows 3021 to 3024, 3071 to 3075) 'are replaced by the words" - breakdown of appropriations needed for the consolidation of revenue and expenditure (rows 3021 to 3025, 3072 to 3075),';
29. in Annex No 5, point 11 (c), '3020sl.31,32,33 = r. (3021 + 3022 + 3023 + 3024) sl.31,32,33' is replaced by '3020sl.31,32,33 = r. (3021 + 3022 + 3023 + 3024 + 3025) sl.31,32,33';
30. In Annex 5, point 13 (a), the words "broken down by budget composition 'shall be inserted after the words" expenditure incurred'.
31. In Annex 5, point 15, the words "Selected State Budget Indicators' are replaced by the words" Binding State Budget Indicators and Other Analytical Data 'and the words "the content of which cannot be clearly specified by the current budget structure' are deleted.
32. in Annex 5 (17) (a):
"(a) in this part of the statement, details of transfers and loans provided are given: - entered under headings 5321, 5323, 5325, 5329, 5641, 5642, 5643, 5649, 6341, 6342, 6345, 6349, 6441, 6442, 6443 and 6449,
- broken down by special-purpose character,
- broken down by territorial unit number; ';
33.In Annex 5 (17) (c):
"(c) the transfer of funds from the expenditure account of administrators of chapters to an account with a bank institution shall be classified into the relevant generic item (5321, 5323, 5325, 5329, 5641, 5642, 5643, 5649, 6341, 642, 6345, 6349, 6441, 6442, 6443 and 6449) according to the applicable feature and territorial unit number;"
34. in Annex 5 (17) (e):
"(e) for transfers and loans granted to the municipality, the number of the territorial unit corresponding to NUTS 4 shall be assigned; for transfers and loans granted to the county, the number of the territorial unit corresponding to NUTS 3 shall be assigned; the capital of Prague shall have the same number of the territorial unit at NUTS 4 and NUTS 3, i.e." 100 "; for transfers and loans granted to regional councils, the number of the territorial unit corresponding to NUTS 2 shall be assigned;"
35. In Annex 5, point 17, the words ", 900 for transfers and loans to regional councils' shall be added at the end of the text in point (f).
36. in Annex 5, the following points 19, 20 and 21 are inserted after point 18:
'19. Part XI. Revenue from the EU budget and related revenue broken down by instrument and source of funding
Part XI monitors revenue from the EU budget and related revenue. The above budget revenue with the figures of the approved budget, the budget following changes and the result from the beginning of the year shall be reported according to the generic classification of the current budget composition, broken down by instrument attribute code and SOURCE attribute code, to be completed according to the following code lists:
Number list for the Instrument attribute - CIS _ INSTRUMENT
| Kód | Název | Zkratka | Fond |
|---|---|---|---|
| Předvstupní nástroje | |||
| 01 | PHARE | PHARE | EU |
| 02 | ISPA | ISPA | EU |
| 03 | SAPARD | SAPARD | EU |
| Programovací období 2004 až 2006 | |||
| 04 | OP Rozvoj venkova a multifunkčního zemědělství | OP RVMZ | EAGGF+FIFG |
| 05 | Horizontální plán rozvoje venkova | HRDP | EAGGF |
| 06 | Společný regionální operační program | SROP | ERDF+ESF |
| 07 | OP Průmysl a podnikání | OP PP | ERDF |
| 08 | OP Infrastruktura | OP I | ERDF |
| 09 | OP Rozvoj lidských zdrojů | OP RLZ | ESF |
| 10 | Fond soudržnosti (Kohezní fond) | CF | CF |
| 11 | Jednotný programový dokument pro cíl 2 | JPD2 | ERDF |
| 12 | Jednotný programový dokument pro cíl 3 | JPD3 | ESF |
| 13 | Program Iniciativy Společenství Interreg IIIA | INTREG IIIA | ERDF |
| 14 | Program Iniciativy Společenství Interreg IIIB | INTREG IIIB | ERDF |
| 15 | Program Iniciativy Společenství Interreg IIIC | INTREG HIC | ERDF |
| 16 | Program Iniciativy Společenství Espon | ESPON | ERDF |
| 17 | Program Iniciativy Společenství Interact | INTERACT | ERDF |
| 18 | Iniciativa Společenství Equal | EQUAL | ESF |
| 19 | Twinning Out | TwOut1 | EU |
| 20 | Fond solidarity | FoS1 | FoS |
| 21 | Transition Facility | TF | EU |
| 22 | Jiné programy/projekty EU | Jiné1 | EU |
| 23 | Komunitární programy | KoP1 | EU |
| Programovací období 2007 až 2013 | |||
| 25 | Přímé platby zemědělcům | PP | EAGF |
| 26 | Společná organizace trhu | SOT | EAGF |
| 27 | Program rozvoje venkova | PRV | EAFRD |
| 28 | OP Rybářství | OP R | EFF |
| 30 | OP Podnikání a inovace | OP PI | ERDF |
| 31 | OP Výzkum a vývoj pro inovace | OP VaVpI | ERDF |
| 32 | OP Vzdělávání pro konkurenceschopnost | OP VpK | ESF |
| 33 | OP Lidské zdroje a zaměstnanost | OP LZaZ | ESF |
| 34 | OP Doprava | OP Doprava | ERDF+CF |
| 35 | OP Životní prostředí | OP ŽP | ERDF+CF |
| 36 | Integrovaný operační program | IOP | ERDF |
| 37 | OP Technická pomoc | OP TP | ERDF |
| 38 | Regionální operační programy | ROP | ERDF |
| 39 | OP Praha Konkurenceschopnost | OP PK | ERDF |
| 40 | OP Praha Adaptabilita | OP PA | ESF |
| 41 | OP Přeshraniční spolupráce pro cíl EÚS | OP PS | ERDF |
| 42 | OP Meziregionální spolupráce | OP MS | ERDF |
| 43 | OP Nadnárodní spolupráce | OP NS | ERDF |
| 44 | OP ESPON pro cíl EÚS | OP ESPON | ERDF |
| 45 | OP INTERACT pro cíl EÚS | OP INTERACT | ERDF |
| 46 | Jiné program/projekty EU | Jiné | EU |
| 47 | Komunitární programy | KoP | EU |
| 48 | Twinning Out | TwOut | EU |
| 49 | Fond Solidarity | FoS | FoS |
| Projekty spolufinancované z ostatních zahraničních zdrojů | |||
| 60 | Finanční mechanismy | FM | |
Code list for the SOURCE attribute - CIS _ SOURCE
| Kód | Zdroj financování | Zkratka |
|---|---|---|
| 1 | Prostředky CZ | CZ |
| 5 | Prostředky EU | EU |
| 6 | Prostředky z rozpočtu EU | EUB |
| 7 | Prostředky z rozpočtu EU – předfinancování z ústředních rozpočtů | EUP |
| 9 | Prostředky ze zahraničí/Finanční mechanismy | FM |
Notes to code lists:
(a) In the case of transfers of EU funds and related transfers, the SOURCE attribute code must remain unchanged throughout the course of this transfer between its different levels.
(b) EU funds code 5 include both EU budget and public budget pre-financing.
(c) Code 6 and 7 use the chapters of the State Budget and the State Funds as they are able to distinguish pre-financing. The sum of the data with codes 6 and 7 shall be provided automatically and shall be marked with code 5. Code 5 is used by local authorities and regional councils.
20. Part XII. Expenditure co-financed by the EU budget and related expenditure broken down by instrument and source of funding
Part XII. monitoring of expenditure co-financed by the EU budget and related expenditure. The above budget expenditure, with the figures of the approved budget, the budget following changes and the result from the beginning of the year, shall be reported broken down by generic classification heading and by sectoral classification section of the current budget composition, broken down by instrument and source of financing, by corresponding code list of the INSTRUMENT attribute and by code list of the RESOURCES attribute referred to in point 19.
21. Overview of transfers of state budget funds to the OSS reserve fund and their application
(a) the details of this part following § 48, paragraph 2 of Act No. 218 / 2000 Coll., as amended; submit chapters to the administrators in the summary of the financial statement for the chapter; the submission of the data of this part by the other organisational components of the State is optional;
(b) the funds transferred pursuant to § 47 (1) and (2) under § 13 (1) (a) of Act No. 218 / 2000 Coll., as amended, relate to the data reported in Part VIII of the Fin Report 2- 04 U;
(c) control links within Part XV:
sl. 156 = sl (151 + 152 - 153 + 155)
SECTION 1501 = (1502 + 1503)
SECTION 1507 = SECTION (1508 + 1509 + 1510 + 1511 + 1512 + 1513);
(d) control links to other parts of the Fin 2-04 U statement
Calculation from Part XV. Other parts of Fin 2-04 U
(1501 + 1504 + 1505 + 1506 + 1507)
(1501 + 1504 + 1505 + 1506 + 1507)
(1501 + 1504 + 1505 + 1506 + 1507)
(1508 + 1509), sl. 154 = sum of entries 5346 and 6361, sl. 83 in Part VIII.
(e) the meaning of the columns:
sl. 153 - the funds transferred to the revenue accounts used to draw reserves,
sf. 154 - amount drawn, i.e. actual expenditure. '
Points 19 and 20 shall become points 22 and 23 respectively.
37. In Annex 5, in the model of the Statement for the Evaluation of the Implementation of the Budget of Chapter Managers, the Organisational Components of the State and State Funds set up by them in Part III. Recapitalisation of revenue, expenditure, financing and their consolidation in row 3014 is replaced by "transfers', the words in row 3023" 4135 - transfers from the OSS Funds' are replaced by "4135 - Transfers from the OSS reserve funds', the words in row 3024" 4139 - Other transfers from own funds' are replaced by "4136 - Transfers from other OSS funds', the following row 3025 with the text" 4139 - Other transfers from own funds' is added.
38. In Annex 5, in the template for the statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational elements of the State and the State Funds set up by them, Part VII. The selected national budget indicators are amended as follows:
"VII. Binding indicators of the state budget and other analytical data
| Název ukazatele | Číslo řádku | Schválený rozpočet | Rozpočet po změnách | Výsledek od počátku roku | z toho: | ||
|---|---|---|---|---|---|---|---|
| Mimorozpočtové prostředky | Převod neinvestičních prostředků do RF k 31.12. | Převod investičních prostředků do RF k 31.12. | |||||
| text | r | 71 | 72 | 73 | 74 | 75 | 76 |
| Specifické ukazatele – příjmy (podle přílohy č. 4 zákona o státním rozpočtu) | |||||||
| x | x | ||||||
| x | x | ||||||
| x | x | ||||||
| Specifické ukazatele výdaje (podle přílohy č. 4 zákona o státním rozpočtu) | |||||||
| Průřezové ukazatele (podle přílohy č. 4 zákona o státním rozpočtu) | |||||||
| Další závazné ukazatele (podle přílohy č. 4 zákona o státním rozpočtu) | |||||||
| Další analytické údaje | |||||||
39. In Annex 5, in the model of the Statement for the Evaluation of the Implementation of the Budget of Chapter Managers, the Organisational Components of the State and of the State Funds set up by them, Part XI is added.
"XI. Revenue from the EU budget and related revenue broken down by instrument and source of funding
| Paragraf | Položka | Nástroj | Zdroj | Schválený rozpočet | Rozpočet po změnách | Výsledek od počátku roku |
|---|---|---|---|---|---|---|
| a | b | c | d | 1 | 2 | 3 |
| 0000 | ||||||
| 0000 | ||||||
| 0000 | ||||||
| 0000 |
40. In Annex 5, in the model of the Statement for the Evaluation of the Implementation of the Budget of Chapter Managers, the Organisational Components of the State and State Funds set up by them, part of the statement XII is added.
"XII. Expenditure co-financed by the EU budget and related expenditure broken down by instrument and source of funding
| Paragraf | Položka | Nástroj | Zdroj | Schválený rozpočet | Rozpočet po změnách | Výsledek od počátku roku |
|---|---|---|---|---|---|---|
| a | b | c | d | 1 | 2 | 3 |
41. In Annex 5, in the model of the Statement for the Evaluation of the Implementation of the Budget of Chapter Managers, of the Organisational Components of the State and of the State Funds, Part XV is added.
"XV. Overview of transfers of state budget funds to and application of the OSS reserve fund
| Členění peněžních prostředků RF podle zákona č. 218/2000 Sb., ve znění pozdějších předpisů | Číslo řádku | Počáteční stav RF k 1.1. | Příjmy RF v hodnoceném roce | Zapojeno do příjmů v hodnoceném roce | Použito v hodnoceném roce | Převod nečerpaných prostředků do RF v hodnoceném roce | Zůstatek prostředků RF |
|---|---|---|---|---|---|---|---|
| r | 151 | 152 | 153 | 154 | 155 | 156 | |
| Prostředky poskytnuté ze zahraničí a peněžní dary celkem | 1501 | ||||||
| z toho: prostředky poskytnuté na stanovený účel celkem | 1502 | ||||||
| prostředky poskytnuté bez uvedení účelu | 1503 | ||||||
| Odvody neoprávněně použitých nebo zadržených prostředků podle § 44 odst. 2 písm. a) a b) a penále za prodlení s nimi | 1504 | ||||||
| Příjmy z prodeje majetku, který pro ČR nabyla OSS darem nebo děděním | 1505 | ||||||
| Příjmy z prodeje majetku, se kterým bylo zmocněno hospodařit Ministerstvo obrany | 1506 | ||||||
| Prostředky převedené podle § 47 celkem | 1507 | x | |||||
| z toho: 1) prostředky určené na financování programů (§ 13 odst. 3), které jsou zároveň spolufinancovány z rozpočtu EU | 1508 | x | |||||
| 2) prostředky určené na financování programů (§ 13 odst. 3) s výjimkou prostředků podle bodu 1) | 1509 | x | |||||
| 3) prostředky určené na financování programů nebo projektů spolufinancovaných z rozpočtu EU s výjimkou prostředků podle bodu 1) | 1510 | x | |||||
| 4) sociální dávky | 1511 | x | |||||
| 5) prostředky určené na úhrady škod způsobených pojistnými událostmi | 1512 | x | |||||
| 6) ostatní | 1513 | x |
42. In Annex 6, point 1, the words ", regional councils' and the words", regions' shall be inserted after the words ", regional councils';
43. In Annex 6, point 3 and point 4, the words "the Regional Council 'shall be inserted after the words" the budget of the Territorial Authority'.
44. in Annex 6 (8) (b):
"(b) the consolidation of cash operations shall be carried out:
- at the level of the reporting unit, which is the region, the municipality, the voluntary association of municipalities and the regional council,
- at the level of the counties, counties and Republics, which is contained in the relevant summary of the financial statement for the evaluation of the budgets of the local authorities, regional councils and voluntary associations of municipalities and is carried out by the processors of the financial statements; in order to achieve consolidation, reporting units shall transmit in the entry data of this statement all the values of the lines of consolidation of revenue, expenditure including rows 4191, 4192, 4193, 4194, 4421, 4422, 4423 and 4424 (i.e. SJ 024 to 029, 035 and 036) and financing; ';
45. in Annex 6 (8) (c):
"(c) the following revenue, expenditure and financing operations shall be subject to consolidation of the various items of the sub-division of the budget structure, indicating the level at which consolidation is carried out:
| konsolidace příjmů | konsolidace na úrovni | |||
|---|---|---|---|---|
| vykazující jednotky | okresu | kraje | republiky | |
| 2223 - Příjmy z finančního vypořádání minulých let mezi krajem a obcemi | ne | ne | ano | ano |
| 2226 - Příjmy z finančního vypořádání minulých let mezi obcemi | ne | ano | ano | ano |
| 2227 - Příjmy z finančního vypořádání minulých let mezi regionální radou a kraji,obcemi a DSO | ne | ne | ne | ano |
| 2441 - Splátky půjčených prostředků od obcí | ne | ano | ano | ano |
| 2442 - Splátky půjčených prostředků od krajů | ne | ne | ano | ano |
| 2443 - Splátky půjčených prostředků od regionálních rad | ne | ne | ne | ano |
| 2449 - Ostatní splátky půjčených prostředků k od veřejných rozpočtů územní úrovně | ne | ano | ano | ano |
| 4121 - Neinvestiční přijaté transfery od obcí | ne | ano | ano | ano |
| 4122 - Neinvestiční přijaté transfery od krajů | ne | ne | ano | ano |
| 4123 - Neinvestiční přijaté transfery od regionálních rad | ne | ne | ne | ano |
| 4129 - Ostatní neinvestiční přijaté transfery od rozpočtů územní úrovně | ne | ano | ano | ano |
| 4133 - Převody z vlastních rezervních fondů (jiných než OSS) | ano | ano | ano | ano |
| 4134 - Převody z rozpočtových účtů | ano | ano | ano | ano |
| 4139 - Ostatní převody z vlastních fondů | ano | ano | ano | ano |
| 4221 - Investiční přijaté transfery od obcí | ne | ano | ano | ano |
| 4222 - Investiční přijaté transfery od krajů | ne | ne | ano | ano |
| 4223 - Investiční přijaté transfery od regionálních rad | ne | ne | ne | ano |
| 4229 - Ostatní investiční přijaté transfery od rozpočtů územní úrovně | ne | ano | ano | ano |
| ZJ 024 - Transfery přijaté z území jiného okresu | ne | ano | ne | ne |
| ZJ 025 - Splátky půjčených prostředků přijatých z území jiného okresu | ne | ano | ne | ne |
| ZJ 028 - Transfery přijaté z území jiného kraje | ne | ano | ano | ne |
| ZJ 029 - Splátky půjčených prostředků přijatých z území jiného kraje | ne | ano | ano | ne |
| konsolidace výdajů | konsolidace na úrovni | |||
|---|---|---|---|---|
| vykazující jednotky | okresu | kraje | republiky | |
| 5321 - Neinvestiční transfery obcím | ne | ano | ano | ano |
| 5323 - Neinvestiční transfery krajům | ne | ne | ano | ano |
| 5325 - Neinvestiční transfery regionálním radám | ne | ne | ne | ano |
| 5329 - Ostatní neinvestiční transfery veřejným rozpočtům územní úrovně | ne | ano | ano | ano |
| 5342 - Převody FKSP a sociálnímu fondu obcí a krajů | ano | ano | ano | ano |
| 5344 - Převody vlastním rezervním fondům územních rozpočtů | ano | ano | ano | ano |
| 5345 - Převody vlastním rozpočtovým účtům | ano | ano | ano | ano |
| 5349 - Ostatní převody vlastním fondům | ano | ano | ano | ano |
| 5366 - Výdaje z finančního vypořádání minulých let mezi krajem a obcemi | ne | ne | ano | ano |
| 5367 - Výdaje z finančního vypořádání minulých let mezi obcemi | ne | ano | ano | ano |
| 5368 - Výdaje z finančního vypořádání minulých let mezi regionální radou a kraji,obcemi a DSO | ne | ne | ne | ano |
| 5641 - Neinvestiční půjčené prostředky obcím | ne | ano | ano | ano |
| 5642 - Neinvestiční půjčené prostředky krajům | ne | ne | ano | ano |
| 5643 - Neinvestiční půjčené prostředky regionálním radám | ne | ne | ne | ano |
| 5649 - Ostatní neinvestiční půjčené prostředky veřejným rozpočtům územní úrovně | ne | ano | ano | ano |
| 6341 - Investiční transfery obcím | ne | ano | ano | ano |
| 6342 - Investiční transfery krajům | ne | ne | ano | ano |
| 6345 - Investiční transfery regionálním radám | ne | ne | ne | ano |
| 6349 - Ostatní investiční transfery veřejným rozpočtům územní úrovně | ne | ano | ano | ano |
| 6441 - Investiční půjčené prostředky obcím | ne | ano | ano | ano |
| 6442 - Investiční půjčené prostředky krajům | ne | ne | ano | ano |
| 6443 - Investiční půjčené prostředky regionálním radám | ne | ne | ne | ano |
| 6449 - Ostatní investiční půjčené prostředky veřejným rozpočtům místní úrovně | ne | ano | ano | ano |
| ZJ 026 - Transfery poskytnuté na území jiného okresu | ne | ano | ne | ne |
| ZJ 027 - Půjčené prostředky poskytnuté na území jiného okresu | ne | ano | ne | ne |
| ZJ 035 - Transfery poskytnuté na území jiného kraje | ne | ano | ano | ne |
| ZJ 036 - Půjčené prostředky poskytnuté na území jiného kraje | ne | ano | ano | ne |
x x x
The consolidation of the funding shall be applied in cases where a loan has been granted or repaid between the entities for which the statement is drawn up; the majority are cases of loan from the county to the municipality or repayment of the loan from the municipalities to the county; the county will therefore consolidate in the statement for the territory of the county in the case of the granting of the loan in the part of the consolidation of expenditure in rows 4330 and 4400 respectively in the case of the repayment on the part of the consolidation of revenue in row 4070 and, in contrast, in the part of the consolidation of financing in row 4460, the corresponding part of class 8 - Financing with municipalities; ';
46. in Annex 6 (8) (d):
"(d) the links in this part of the statement:
General links that apply at all reported levels:
41,42,43 = (4010 + 4020 + 4030 + 4040) sl. 41,42,43
41,42,43 = (4250 - 4460) sl. 41,42,43
4200 sl. 41,42,43 = (4050 - 4060) sl. 41,42,43
4240 sl. 41,42,43 = r. (4210 + 4220) sl. 41,42,43
41,42,43 = (4240 - 4250) sl. 41,42,43
41,42,43 = (4200 + 4470) sl. 41,42,43
41,42,43 = (4200 - 4430) sl. 41,42,43
41,42,43 = 8000 sr.1,2,3
41,42,43 = (4450 - 4460) sl. 41,42,43
41,42,43 = - 4470 sl. 41,42,43
- except for general links, the following shall apply at reporting unit level:
41,42,43 = (4130 + 4140 + 4150) sl. 41,42,43
r. 4250 sl. 41,42,43 = r. (4281 + 4290 + 4300 + 4310) sl. 41,42,43
41,42,43 = 0
- in addition to general links, applies at district level:
(4062 + 4070 + 4090 + 4100 + 4120 + 4130 + 4140 + 4150 + 4170 + 4190) (41,42,43 -) (4191 + 4192 + 4193 + 4194) (41,42,43 + 7291 + 7310 + 7340 + 7380) (71,72,73)
r. 4250 sl.41,42,43 = r. (4260 + 4280 + 4281 + 4290 + 4300 + 4310 + 4322 + 4330 + 4350 + 4360 + 4380 + 4400 + 4420) sl. 41,42,43 - r. (4421 + 4422 + 4423 + 4424) sl. 41,42,43 + r. (7431 + 74450 + 7490 + 7520) sl. 71,72,73
41,42,43 = r (4330 + 4350 + 4400 + 4420) sl. 41,42,43 - r (4070 + 4090) sl. 41,42,43 + r (4192 + 4194) sl. 41,42,43 - r (4422 + 4424) sl. 41,42,43 + r (7490 + 7520) sl. 71,72,73 - r. 7380sl.71,72,73
- in addition to general links, applies at regional level:
4060 sl. 41,42,43 = r. (4061 + 4062 + 4070 + 4080 + 4090 + 4100 + 4110 + 4120 + 4130 + 4140 + 4150 + 4170 + 4180 + 4190) sl. 41,42,43 - r. (4193 + 4194) sl. 41,42,43
r. 4250 sl. 41,42,43 = r. (4260 + 4270 + 4280 + 4281 + 4290 + 4300 + 4310 + 4321 + 4322 + 4330 + 4340 + 4350 + 4360 + 4370 + 4380 + 4400 + 4410 + 4420) sl. 41,42,43 - r. (4423 + 4424) sl. 41,42,43
4460 sl. 41,42,43 = r. (4330 + 4340 + 4350 + 4400 + 4410 + 4420) sl. 41,42,43 - r. (4070 + 4080 + 4090) sl. 41,42,43 + r. 4194 sl. 41,42,43 - r. 4424sl. 41,42,43 '.
- except for general links, shall apply at the level of the Republic:
(4061 + 4062 + 4063 + 4070 + 4080 + 4081 + 4090 + 4100 + 4110 + 4111 + 4120 + 4140 + 4150 + 4170 + 4180 + 4181 + 4190)
r. 4250 sl. 41,42,43 = r. (4260 + 4270 + 4271 + 4280 + 4281 + 4290 + 4300 + 4310 + 4321 + 4322 + 4323 + 4330 + 4340 + 4341 + 4350 + 4360 + 4370 + 4371 + 4380 + 4400 + 4410 + 4411 + 4420)
4460 sl.41,42,43 = r (4330 + 4340 + 4341 + 4350 + 4400 + 4410 + 4411 + 4420) sl. 41,42,43 - r. (4070 + 4080 + 4081 + 4090) sl. 41,42,43 '.
47. In Annex 6, point 13, the words "Part IX. The subsidies received and the loans from the State budget and the State funds' are replaced by" Part IX. Transfers and loans from the state budget, state funds and regional councils'.
48. in Annex 6 (13) (a):
"(a) in this part of the statement, details of transfers and loans actually received are given
- covered by headings 4111, 4113, 4116, 4118, 4123, 4160, 4211, 4213, 4216, 4218, 4223, 4240, 8113 and 8123,
- broken down by special-purpose character,
- broken down by territorial unit number; ';
49. In Annex 6, point 13 (b), the words "and regions' are replaced by the words" regions and regional councils' and the words "points 2, 3 and 4 'are replaced by the words" points 3, 4, 5 and 8'.
50. In Annex 6, point 13, at the end of point (c), the words "and the Regional Council shall indicate the NUTS 2 territorial unit number 'shall be added.
51. In Annex 6, the following points 14, 15 and 16 are inserted after point 13:
"14. Part X. Transfers and loans granted by regional councils to local authorities, regional councils and voluntary municipalities
(a) in this part of the statement, details of transfers and loans provided are given: - entered under headings 5321, 5323, 5325, 5329, 5641, 5642, 5643, 5649, 6341, 6342, 6345, 6349, 6441, 6442, 6443 and 6449;
- broken down by special-purpose character,
- broken down by territorial unit number;
(b) links between Part X. and Part II of the statement
For each item reported in Part X.:
Input 103 UZ, unit of territory = Input 3 of the item,
i.e. the sum of all the data of sr. 103 of the item (i.e. for all the purpose characteristics and territorial units numbers) in Part X. must correspond to the sum of the data of sr. 3 of this item in Part II for all the sections;
(c) the transfer of funds from the regional councils' expenditure account to the beneficiary's account held at the bank institution shall be classified into the relevant generic item (5321, 5323, 5325, 5329, 5641, 5642, 5643, 5649, 6341, 6342, 6345, 6349, 6441, 6442, 6443 and 6449) according to the applicable special-purpose character and territorial unit number;
(d) for transfers and loans granted to the municipality, the territorial unit number corresponding to NUTS 4 shall be assigned; for transfers and loans granted to the county, the territorial unit number corresponding to NUTS 3 shall be assigned; the capital of Prague shall have the same territorial unit number at NUTS 4 and NUTS 3, i.e. "100"; for transfers and loans to regional councils, the NUTS 2 territorial unit number shall be assigned.
15. Part XI. Revenue from the EU budget and related revenue broken down by instrument and source of funding
Part XI monitors revenue from the EU budget and related revenue. The above budget revenue with the figures of the approved budget, the budget following changes and the result from the beginning of the year shall be reported according to the generic classification of the current budget composition, broken down by instrument attribute code and SOURCE attribute code, the code lists of which are given in Annex 5.
16. Part XII. Expenditure co-financed by the EU budget and related expenditure broken down by instrument and source of funding
Part XII. monitoring of expenditure co-financed by the EU budget and related expenditure. The above budget expenditure, with the figures of the approved budget, the budget following changes and the result from the beginning of the year, shall be reported broken down by generic classification heading and by sectoral classification section of the current budget composition, broken down by instrument and source of financing, by corresponding code list of the INSTRUMENT attribute and by code list of the RESOURCES attribute set out in Annex 5. ';
Point 14 is renumbered point 17.
52. In Annex 6, in the model of the Report for the evaluation of the implementation of the budget of the local authorities, regional councils and voluntary associations of municipalities, Part IV. Recapitalisation of revenue, expenditure, financing and consolidation in row 4040, 4100, 4110, 4120, 4170, 4180, 4190, 4191, 4193, 4260, 4270, 4280, 4360, 4370, 4380, 4421 and 4423 of the word "subsidy 'is replaced by" transfers'.
53. In Annex 6, in the model of the Report for the evaluation of the implementation of the budget of the local authorities, regional councils and voluntary associations of municipalities, Part IV. Recapitalisation of revenue, expenditure, financing and consolidation of revenue is added new line 4062 with the text "2226 - Revenue from financial settlement of past years between municipalities," line 4063 with the text "2227 - Revenue from past years between regional councils, municipalities and DSO ', line 4081 with the text" 2443 - Repayments from regional councils', row 4111 with the text "4123 - Non-investment transfers from regional councils', row 4322 with the text" 5367 - Expenditure from past years between municipalities', row 4323 with the text "4323 - Financial settlement of previous years between regional councils', row" 5325 - Non-investment transfers from regional councils', row 4322 with the text "5367 - Expenditure from previous years between municipalities', row 4323 with the text" 5368 - Financial settlement of previous years between regional councils'.
54. In Annex 6, in the model of the Statement for the evaluation of the implementation of the budget of the local authorities, regional councils and voluntary associations of municipalities, Part VII. Selected recording units in rows 7090, 7100, 7110, 7120, 7130, 7170, 7180, 7190, 7200, 7210, 7290, 7300, 7310, 7320, 7330, 7340, 7350, 7400, 7410, 7420, 7430, 7440, 7450 and 7460 are replaced by "transfers'.
55. In Annex 6, in the model of the Statement for the evaluation of the implementation of the budget of the local authorities, regional councils and voluntary associations of municipalities, Part VII. The selected recording units insert a new line number 7092 with the text "2226 - Revenue from financial settlement of past years between municipalities', row 7192 with the text" 5367 - Expenditure from financial settlement of past years between municipalities', line 7292 with the text "2226 - Revenue from financial settlement of past years between municipalities' and line 7432 with the text" 5367 - Expenditure from financial settlement of past years between municipalities'.
56. In Annex 6, in the model of the Statement for the Evaluation of the Implementation of the Budget of Territorial Authorities, Regional Councils and Voluntary Communities, the title "IX 'is replaced by the following: Grants and loans received from the state budget and state funds" IX. Transfers and loans from state budget, state funds and regional councils. "
57. In Annex 6, in the template for the statement for the evaluation of the implementation of the budget of the local authorities, regional councils and voluntary municipalities, Part X of the statement is added.
"X. Transfers and loans granted by regional councils to local authorities, regional councils and voluntary municipalities
| Účelový znak | Číslo územního celku | Položka | Výsledek od počátku roku |
|---|---|---|---|
| a | b | c | 103 |
58. In Annex 6, in the template for the statement for the evaluation of the implementation of the budget of the local authorities, regional councils and voluntary volumes of municipalities, Part XI is added.
"XI. Revenue from the EU budget and related revenue broken down by instrument and source of funding
| Paragraf | Položka | Nástroj | Zdroj | Schválený rozpočet | Rozpočet po změnách | Výsledek od počátku roku |
|---|---|---|---|---|---|---|
| a | b | c | d | 1 | 2 | 3 |
59. In Annex 6, in the model of the Statement for the evaluation of the implementation of the budget of the local authorities, regional councils and voluntary municipalities, Part XII of the statement is added.
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Regulation Information
| Citation | Decree No. 22 / 2007 Coll., amending Decree No. 16 / 2001 of the Ministry of Finance 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 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.02.2007 |
|---|---|
| Effective from | 13.02.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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