Decree No 231 / 2005 Coll.
Decree on the participation of the State budget in the financing of the acquisition and reproduction programmes
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Order
Effective from 01.07.2007
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231
DECLARATION
of 17 May 2005
on the participation of the State Budget in the financing of programmes for the acquisition and reproduction of property
The Ministry of Finance in agreement with the Ministry of Regional Development pursuant to § 13 (4), in agreement with the Czech National Bank pursuant to § 16 (3) and § 24 (5) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, provides:
Subject matter
The decree regulates the procedure of the Ministry of Finance (hereinafter "the Ministry '), chapter administrators and investors in the preparation, approval, implementation and final evaluation of programmes and actions and their records in the information system.
Definition of terms
For the purposes of this decree:
(a) the programme - a set of material, time and financial conditions for the acquisition or technical evaluation of tangible and intangible long-term and short-term assets, its maintenance and repair, and, where appropriate, other activities needed to achieve the stated objectives (Section 12 (1) of the Act), with the exception of programmes whose financing is governed by specific legislation1);
(b) the administrator of the programme - the administrator of the budget chapter from which the expenditure of the State budget for financing the programme is to be borne;
(c) the department responsible for the management of the programme - the organisational department of the programme administrator intended to ensure the activities laid down in the Decree to the programme administrator,
(d) sub-programme - part of the programme agreed with the Ministry to implement the objectives set out in the programme documentation;
(e) the department responsible for managing the preparation and implementation of the sub-programme - the organisational department of the programme administrator or the organisational body of the State set up by the programme administrator, which ensures the activities identified by the programme manager,
(f) actions - a comprehensive part of the sub-programme established by the programme administrator to implement the objectives set out in the programme documentation;
(g) participant in the programme - the organisational department of the programme administrator, the organisational body of the State, the legal or natural person financing the preparation and implementation of the action by State budget and loans with State guarantee;
(h) project - actions specifically identified by the programme administrator, the preparation and implementation of which are carried out according to project management rules;
(i) investment intention - preparatory documentation containing economic and technical documentation for decision-making by the programme administrator on the participation of the State budget in financing the preparation and implementation of the action;
(j) project documentation - economic and technical documents, documents and documents for decision-making by the programme administrator on the participation of the state budget in the financing of the project;
(k) expert assessment - a report containing an assessment of the completeness of the investment project, in particular an assessment of the social needs and the economic impact of the project, drawn up by a competent legal or natural person or, where appropriate, the programme manager, provided that it is equipped with experts;
(l) project management - the activities established by the programme administrator to ensure the preparation and implementation of the project by the programme participant or, where appropriate, by a qualified legal or natural person to ensure such activities for the programme participant;
(m) reproduction of assets - activities linked to acquisition, technical evaluation, repair and maintenance of tangible and intangible assets,
(n) the operation of assets - the activities by which existing tangible and intangible assets are used;
(o) indicator - form of recording of the content of the activities and their effects, expressed in terms of the number of units of measurement of currency, physical, technical and economic;
(p) indicator - specific qualitative indicator as defined in the programme documentation specifying the specific objective or efficiency;
(q) parameter - specific indicator defined in the programme documentation, in the project documentation or in the investment project specifying the content and form of the specific process of reproduction and operation of the property,
(r) the date of termination of the action - the date when the conditions laid down by the programme administrator are met; in the case of construction projects, this date shall be the date of issue of the approval decision or the authorisation for early use of the construction or the decision to put the construction into service in legal order under the specific legislation2), unless another document is provided by the programme administrator, the issue of which will make the completion of the operation conditional.
Program documentation
(1) The programme manager shall draw up the programme documentation in accordance with Annex 1 to this Regulation. For a programme where public aid is proposed (Section 11 of the Act), it shall be accompanied by a declaration that it has complied with the rules on the granting of public aid under the special legislature3. The programme documentation shall be submitted to the Ministry for examination.
(a) within the period of 31 May of the current year, where financing is to start in the following year or where a change is proposed to the mandatory indicators, indicators and programme parameters; or
(b) within a time limit agreed with the Ministry.
(2) The Ministry will assess the programme documentation from the point of view
(a) compliance with the guidelines for its preparation set out in Annex 1 to this Decree;
(b) the possibility of involving the State Budget in financing the programme contained in the budgetary perspective or other documents approved by the Government;
(c) the possibility of granting State guarantees for loans to finance the programme;
(d) the opinion of the Ministry of Informatics on programmes containing the acquisition, renewal and operation of information and communication technologies.
(3) The results of the assessment shall be communicated by the Ministry to the programme administrator within 30 days of the transmission of the programme documentation in an opinion containing:
(a) indicators, indicators and parameters of the sub-programme determining their degree of commitment to be subject to the final evaluation of the programme referred to in paragraph 7;
(b) guidelines for the recasting of the programme documentation where it does not meet the aspects referred to in paragraph 2.
(4) The programme manager shall submit documentation of the programme with the participation of the State Budget to finance it in excess of CZK 5 000 000 000 (Paragraph 13 (2) (a) of the Act) for consideration in the Government within 30 days of receiving the Ministry's opinion pursuant to paragraph 3 (a).
(5) If the programme manager finds that he is unable to secure the implementation of the programme in accordance with the opinion of the Ministry referred to in paragraph 3 (a), he shall submit to the Ministry a request for amendment of the programme documentation containing a proposal for and justification for the relevant changes.
(6) The Ministry shall act mutatis mutandis in accordance with paragraphs 2 and 3 when examining an application for modification of the programme documentation.
(7) For the final evaluation of the programme, the programme manager shall submit to the Ministry a report containing:
(a) the values actually achieved of the indicators, indicators and sub-programme parameters referred to in the Ministerial opinion referred to in paragraph 3;
(b) the accounting and financial settlement of State budget funds intended to finance the programme to the extent specified in Annex 3 to this Decree.
(8) The Ministry shall, within 30 days of the submission of the report, approve the part of the report referred to in paragraph 7 (b). (b) or require the programme administrator to revise it.
(9) A report on the final evaluation of the programme for which the government has approved the State Budget's participation in its financing shall be submitted to the Government within 30 days of its approval by the Ministry in accordance with paragraph 8.
Information system for financing the reproduction of property
(1) The information system for the financing of the reproduction of property (Section 12 (3) of the Act), which is an integral part of the information system for programme financing (hereinafter referred to as the Information System), contains selected data for the preparation and implementation of programmes and actions (hereinafter referred to as "input data").
(2) Entry data is submitted by the programme administrator to the Ministry
(a) at the same time as the draft programme documentation is submitted at the dates referred to in Article 3 (1) to the extent set out in Annex 1 to this Decree;
(b) within five calendar days of the end of the month in which the information contained in Annex 2 to this Decree was amended.
(3) The programme participant shall submit the input data to the programme administrator in accordance with its instructions.
(4) Entry data into the information system shall be entered by programme managers and by the Ministry.
(5) No action can be excluded from the information system or its registration number changed without the prior consent of the Ministry. The application for decommissioning (change of registration number) shall be submitted by the programme administrator within the time limit referred to in paragraph 2 (b).
(6) In the event that State budget funds have been used to finance the action, it cannot be excluded from the information system and the final evaluation of the action must be carried out in accordance with Section 12.
Investment intention
(1) The investment plan of the building project defines the construction in a material and functional manner and determines the time course of preparation and implementation of the construction and includes in particular:
(a) justification for the necessity of the construction and evaluation of its effectiveness to the extent and in the form determined by the programme administrator;
(b) requirements for overall urban and architectural construction solutions and requirements for construction technical solutions, for thermal technical characteristics of construction structures, resistance and security in terms of fire and civil protection, summary requirements for areas and spaces;
(c) the geographical technical conditions for the preparation of the territory, including connections to distribution and communication networks and sanitation, the scope and method of security of network transhipments, the connection to transport infrastructure, the environmental impact of construction, operation or production, the acquisition of agricultural land funds or land intended to fulfil forest functions;
(d) property relations evidenced by a map image and an extract from the property register;
(e) requirements to ensure the future operation (use) of the construction in particular by raw materials, energy, water and workers and the expected financial needs of both the operation and reproduction of the assets acquired and the sources of their remuneration in the year following the year of entry into service;
(f) assessing the contribution of the construction to addressing the employment problem;
(g) evaluation of the proposed solution in terms of health, quality, safety or health at work;
(h) other documents, documents and particulars provided for in the rules governing the use of appropriations from the budget of the European Communities;
(i) for buildings of the nature of reconstruction, modernisation and repair, also documentation of the current situation, including critical technical and economic data on the operation (use) of the restored capacity and the way in which it is financed, to the extent and in the form established by the programme administrator;
(j) input data to the extent specified in Annex 2 to this Decree.
(2) The investment plan of the non-building action constitutes the acquisition, technical evaluation and repair of machinery and equipment, the acquisition and technical evaluation of intangible assets, the acquisition of real estate and other activities ensuring the approved objectives of the programme, defines and justifies the action in a material and functional manner, determines its timing and includes in particular:
(a) the justification for the necessity of the action and the evaluation of its effectiveness to the extent and form established by the programme administrator;
(b) a technical description of the property, services or real estate acquired, including the characteristics of the land and the intended use;
(c) requirements to ensure the conditions for the economical use of the assets acquired or other outputs of the implementation of an action with a specification of the financial needs and the sources of their reimbursement in the year following that in which the action will be completed;
(d) assessing the contribution of the action to addressing the employment problem;
(e) evaluation of the proposed solution in terms of health, quality, safety or health protection at work;
(f) specification of functional, safety and quality requirements,
(g) other documents, documents and data provided for in the rules governing the use of the European Community budget;
(h) entry data to the extent specified in Annex 2 to this Decree.
(3) The investment project for the construction, restoration and operation of information and communication technologies includes in addition to the framework defined in paragraph 2:
(a) data content and links of the system to other public administration information systems and public information systems;
(b) specifying the functional, safety and quality requirements;
(c) specification of alternatives to solutions and their consequences, in particular from the point of view of technical, time and technological and method of security;
(d) criteria for assessing alternatives;
(e) the identification of the user group;
(f) the ability to integrate the system into the relevant information systems of the European Communities.
(4) For actions financed only under the current State Budget expenditure and for other actions with an anticipated State Budget participation in their financing of less than CZK 10 000 000, the programme manager is entitled to determine the content of the investment project in a simplified scale, which must however include:
(a) justification for the necessity of the action and evaluation of its effectiveness;
(b) other documents, documents and particulars provided for in the rules governing the use of the appropriations of the European Community;
(c) input data to the extent specified in Annex 2 to this Decree.
(5) After consulting the Ministry, the Programme Manager shall be entitled to set out a simplified investment plan for asset recovery actions following accidents and natural disasters, even if they do not comply with the conditions set out in paragraph 4.
(6) The investment project of the action drawn up pursuant to paragraphs 1 to 3 shall be submitted by the organisational body of the State for registration in accordance with Section 10.
Request for grant or repayable financial assistance
(1) The application for a grant or repayable financial assistance to finance the action shall include:
(a) the investment project to the extent specified in Section 5;
(b) the information necessary for the assessment of the application with regard to the fulfilment of the conditions for the inclusion of the action in the programme, as determined by the programme administrator;
(c) proof of other resources planned to meet the financial needs of the action.
(2) The application for grant or repayable financial assistance shall be submitted for registration in accordance with Article 10 by legal or natural persons.
Project documentation
(1) The obligation to draw up project documentation shall be determined by the programme administrator's participant in the Action Registration Sheet issued pursuant to Section 10 (1).
(2) The project documentation shall include:
(a) a system for managing the preparation and implementation of the project;
(b) for construction actions, a territorial decision and a building permit in accordance with special legislation2);
(c) the procurement documents provided for in specific legislation4),
(d) for a project co-financed by the budget of the European Communities, a dossier the content of which shall be laid down in the guidelines of the Commission of the European Communities;
(e) other documents and documents established by the programme administrator.
Individual expenditure assessed
(1) The form of individually assessed expenditure of the State's organisational body and individual subsidies to legal and natural persons, hereinafter referred to as "individually assessed expenditure," (Paragraph 13 (3) of the Act) is financed by the decisive actions of the programmes determined in terms of their social importance by the Ministry, and also by actions where the capital expenditure of the State budget referred to in the investment plan exceeds CZK 100 000 000.
(2) An action financed in the form of individual expenditure is a project within the meaning of Article 2 (h).
(3) For projects financed in the form of individually assessed expenditure, the programme manager will provide an expert assessment of the investment project before the issue of the Registration Document pursuant to Section 10.
Action records
(1) The organisational component of the State requesting reimbursement of the costs of preparing the action from the State Budget shall submit a request to the Programme Administrator for the issue of the Statement of Action (hereinafter referred to as "the Record List.")
(2) The content of the application shall be determined by the programme administrator.
(3) The programme manager will assess the application and within 60 days of submission
(a) issue a record sheet; or
(b) deliver an opinion on the revision of the application; or
(c) reject the application.
(4) The programme manager shall proceed with the examination of the revised application in accordance with paragraph 3.
(5) The contents of the Registration Document are set out in Annex 4 to this Decree.
Registration of actions
(1) The programme manager shall assess the content of the investment project pursuant to Article 5 and the application for grant or repayable financial assistance pursuant to Article 6 and within 60 days of the submission of:
(a) issue an action registration certificate (hereinafter referred to as "the registration certificate"); or
(b) deliver an opinion on the recasting of the investment plan and the application for the grant (repayable financial assistance); or
(c) reject the investment plan and the application for a subsidy (repayable financial assistance).
(2) In assessing a revised investment plan or request for a subsidy (repayable financial assistance), the programme manager shall proceed as referred to in paragraph 1.
(3) The contents of the Registration Document are set out in Annex 4 to this Order.
(4) For actions financed in the form of individually assessed expenditure, the programme administrator shall request the Ministry to agree to the issue of the Registration List and at the same time submit:
(a) the conclusions of the assessment of the investment project or application for a subsidy (repayable financial assistance);
(b) the draft registration certificate.
(5) The Ministry shall assess the application referred to in paragraph 4 in the light of the consistency of the action with the approved programme documentation, the economy of the State Budget participation in the financing of the action and shall confirm the Registration List within 30 days of its submission or return the request for revision.
Financing decisions
(1) A programme participant shall submit a request to the programme administrator for a financing decision for an action (hereinafter referred to as "Decision") drawn up in the scope and form specified in the Registration Document.
(2) If no obligation to register an action under § 5 or § 6 is established, it shall submit:
(a) the organisational units of the State and the organisational services of the programme manager of the investment project drawn up pursuant to Article 5 (4) and the design of the procurement documents4);
(b) a request by legal and natural persons to grant a grant to the extent provided for in Article 6 (1).
(3) The programme manager will assess the application submitted and within 30 days of submission
(a) issue a decision; or
(b) issue an opinion containing instructions for reprocessing or, where appropriate, supplementing the application; or
(c) reject the application.
(4) The programme manager shall proceed with the examination of the revised application in accordance with paragraph 3.
(5) The content of the Decision is set out in Annex 4 to this Decree.
(6) For actions financed in the form of individual expenditure, the Programme Manager shall request the Ministry to agree to the decision.
(7) Proposals for the issue of the documents referred to in paragraph 6 shall be approved by the Ministry within 15 days of their submission or returned for revision, stating the reasons.
(8) The decision may not be taken before the Ministry gives an opinion on the draft programme documentation referred to in Article 3 (3) in which the action is registered, except in cases agreed with the Ministry. In such cases, the Programme Manager and the Ministry shall proceed mutatis mutandis in accordance with paragraphs 6 and 7.
Final evaluation of the event
(1) The programme participant shall submit to the programme administrator the documentation of the final evaluation of the action within the time limit set out in the Decision, but no later than 12 months after its completion.
(2) The documentation of the final evaluation of the event contains:
(a) a report on the implementation of the indicators, indicators, parameters and conditions for the participation of the State budget set out in the Decision;
(b) in the case of construction operations, the approval decision or the decision to put the construction into testing operations issued under special legislation (2);
(c) the accounting and financial settlement of State budget funds provided for the financing of an action to the extent specified in Annex 3 to this Decree;
(d) details of the facts to the extent set out in Annex 2 to this Decree;
(e) other documents and documents provided by the programme administrator in the Decision.
(3) The Programme Manager shall ensure that the data contained in the final evaluation documentation are checked, and
(a) if the unlawful use of State budget funds or the breach of the conditions for the participation of the State budget referred to in the decision is detected, it shall transmit the findings to the locally competent financial authority as an incentive to initiate proceedings in respect of contributions for breaches of budgetary discipline under the special legislature5);
(b) if it does not find that the State budget funds are being used without authorisation or breach of the conditions for the participation of the State budget referred to in the Decision, it shall issue a Protocol on the final evaluation of the action referred to in Annex 4 to this Decree and terminate the evaluation.
(4) In the case of the procedure referred to in point (a) of paragraph 3, the programme administrator shall terminate the final evaluation of the action in accordance with the outcome of the procedure in respect of contributions for breaches of budgetary discipline or the Ministry's instructions.
(5) The Protocol on the final evaluation of the action financed in the form of individually assessed expenditure pursuant to Section 8 shall be issued by the programme administrator after prior approval by the Ministry.
Binding indicators of State budget expenditure on programme financing
(1) Binding indicators of State budget expenditure on programme financing are laid down in the State budget law for the year in question.
(2) The binding indicators can only be amended by budgetary measures (Section 26 of the Act) on the basis of an evaluation of the actual course of funding for the programmes over a period to be determined by the programme administrator. The length of the period may be determined from one to 10 calendar months.
(3) The application for a budgetary measure shall be submitted by the programme administrator to the Ministry within 30 days of the end of the period determined in accordance with paragraph 2. In the event of a change in binding indicators, the application shall be submitted to the Ministry by 30 November of the calendar year at the latest.
Drawing on public budget expenditure to finance programmes
(1) State budget expenditure on the financing of registered and registered actions is drawn up by the programme participant up to the limit specified in the notification of the limit of expenditure issued by the programme administrator on the expenditure accounts kept by the Czech National Bank, except in the cases referred to in paragraph 2.
(2) The use of State budget expenditure (Paragraph 16 (2) of the Act) is ensured by selected banks (6) and branches of foreign bank7) (hereinafter referred to as "the Bank") in accordance with the procedure set out in the contract concluded with the Ministry, up to the above mentioned notification of the limit of expenditure issued by the programme administrator to the programme participant for a specific action.
(3) In the contract referred to in paragraph 2, the Ministry shall agree:
(a) the way in which the advance payments and the payment of invoices for the work carried out and the supply to suppliers of actions are made;
(b) the way in which the State budget funds are used by way of transfer to the current account of a participant in the programme, where invoices for work and supplies have already been paid;
(c) the content and form of the documents on the basis of which the expenditure of the State budget will be drawn;
(d) the content and form of the information provided by the Bank to the Ministry and the programme administrator on the amount of the use of expenditure to finance specific actions;
(e) the arrangements and dates for the granting of advances from the State Budget spending accounts held by the Czech National Bank to the relevant accounts held by the Bank;
(f) the way in which the advance funds provided by the State Budget are cleared from the expenditure accounts held by the Czech National Bank;
(g) the estimated amount of expenditure and the number of actions to be financed by the Bank;
(h) the amount of remuneration for the services provided by the bank in the current financial year and the amount of remuneration for credit balances.
(4) The advance provided by the State Budget not used to finance actions will return the bank to the expenditure account held by the Czech National Bank from which it was drawn, according to the Ministry's instructions on the annual accounts.
(5) The content of the notification of the expenditure limit issued by the programme administrator in accordance with paragraph 2 is set out in Annex 4 to this Decree.
Recording of the use of state budget funds to finance the programme, their settlement and financial settlement
(1) The programme manager shall record the amount of the use of State budget appropriations to finance the programme during the current financial year and the amount of funds transferred to the following year through the reserve fund of the State's organisational component (Section 47 of the Act).
(2) The accounts and financial settlement of State budget funds are carried out
(a) in the final evaluation of the action pursuant to Article 12;
(b) in the final evaluation of the programme under Article 3 (7).
(3) The Programme Participant, the Programme Manager and the Ministry shall proceed to record the use of the State Budget funds to finance the Programme, their settlement and financial settlement in accordance with Annex 3 to this Decree.
Common provisions
(1) Value added tax may not be charged on the national budget in the event that a participant in the programme can deduct input tax under the special legislature8). In the information system, the programme participant shall indicate the financial need
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Regulation Information
| Citation | Decree No 231 / 2005 Coll., on the participation of the state budget in the financing of programmes for the acquisition and reproduction of property |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.06.2005 |
|---|---|
| Effective from | 01.07.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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