Decree No. 24 / 2012 Coll.
Decree amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended
Valid
Effective from 24.01.2012
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24
DECLARATION
of 16 January 2012
amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended
The Ministry of Finance provides pursuant to § 30 paragraphs 2 and 4 of Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Laws (Budgetary Rules), as amended by Act No. 320 / 2002 Coll., Act No. 482 / 2004 Coll. and Act No. 26 / 2008 Coll.:
Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the State Budget, as amended by Decree No. 581 / 2004 Coll. and Decree No. 342 / 2009 Coll., is amended as follows:
1. In Section 1, the word "regional 'is replaced by" regional'.
2. Annexes 1 to 4 shall read as follows:
"Annex No 1 to Decree No 419 / 2001 Coll.
Scope and dates for drawing up the draft final accounts of the State Budget Chapters and the scope, structure and dates of the data submitted to the administrators of the Chapters for drawing up the draft State Accounts
Scope of the draft final accounts of the state budget chapters
Documentation for drawing up the final accounts of chapters
The draft final accounts shall be evaluated by the administrators of last year's budget management chapters. The final accounts of the chapters shall include the budget revenue achieved and the expenditure of the central authority (office) itself and the State's managed organisational units, data on contributions and subsidies to, and similar to, contributory organisations and similar organisations, on non-investment and investment transfers to non-profit and similar organisations, on transfers and borrowed funds (repayable financial assistance) to business and other entities, regions, municipalities and regional councils, and on expenditure to support research, development and innovation3). The financial statements FIN 2-04 U, NAR 1-12 U and the statement of implementation of binding indicators, as well as the accounting data, are initially used in the evaluation of the budgetary management results.
The basis for drawing up the draft final accounts of the chapters is the annual accounts of the state's organisational units and contribution organisations and the financial statements of the state's organisational units prepared in the budgetary structure in force (4). The deadline for submitting sound financial statements and financial statements, including comments and electronic reporting data, is set by other legislation5) as binding for all reporting units without exception.
Draft final accounts of chapters
Draft final accounts of chapters shall include:
(a) the accompanying report;
(b) numerical assemblies and table annexes.
accompanying report (submitted to Parliament of the Czech Republic)
The accompanying report shall include a substantive comment on the Chapter's activities during the evaluation year, an evaluation of the implementation of the budget following changes, an evaluation of the economy, the effectiveness and effectiveness of the use of the funds spent in carrying out the tasks set out for the evaluation year.
The accompanying report shall include all relevant elements characterising the creation, operation and use of the funds in the evaluation year. The report shall be based on the results of the annual budget management of Chapter Managers and the results of the management of State-managed organisational units, contributions and similar organisations and business entities.
The results of the budget management shall be evaluated by the Chapter administrator compared to the results for the year preceding, in order to deepen the reporting capacity, possibly even in a longer time series. An analysis shall be carried out of the consistency of expenditure uptake with justification for fluctuations in each quarter of the year (separately for current and capital expenditure of the budget). In this context, the impact of budgetary adjustments on the deadlines for their implementation shall also be assessed. The actual implementation of the State budget shall be evaluated in relation to the budget following the amendments on 31 December of the year of evaluation. The budget after amendments is provided for by other legislation6).
The separate passages shall indicate the results of internal and external controls carried out in the chapter in the year of evaluation and aimed at managing State budget resources, the measures taken to remedy the deficiencies identified and to evaluate their implementation. Attention shall be paid to the inspection findings of the Supreme Audit Office.
The content and scope of the accompanying report shall correspond to the specific conditions of each chapter, the evaluation shall focus on:
1. A substantive assessment of the fulfilment of the government's state budget priorities for the year under assessment.
2. Comment on the implementation of binding budget indicators of the chapter at least to the extent of the breakdown of binding indicators laid down by the State Budget Act for the year in question. Implementation shall be assessed in relation to the budget following changes and in particular other budgetary measures implemented, not included in the budget after amendments and as defined in Section 23 (1) of the Budget Rules Act, as amended. The involvement of extra-budgetary and economic resources is also mentioned.
3. Comment of budgetary measures carried out during the year, their quantification by area of economy (current and capital expenditure of the State's organisational units, transfers to contributions and similar organisations, transfers to business entities, transfers to regions and municipalities), indicating the reasons for the budget adjustments.
4. Evaluation of the Chapter's revenue, the progress of its creation and the effectiveness of the measures implemented for their support. In particular, non-tax and capital income and transfers received, broken down by budget composition, shall be evaluated, with an indication of the specific material content of such revenue and a justification for the deviation of actual implementation from the budget. The funds received from the European Union and the financial mechanisms, broken down by instrument, are independently evaluated. Transfers from own funds to chapter revenue are also mentioned. The substantive purpose of their involvement in and use of the revenue budget shall be indicated.
5. Numbering and commenting on tax and non-tax revenue under administrative fees, administrative fees, judicial fees and fines, registered in the established form7). The subject of quantification and comments is the regulation, collection, overpayments and arrears.
6. Assessment of the performance of critical indicators in the social field in the evaluation year and their development within the scope of the statutory competence (evaluated by the Ministry of Labour and Social Affairs, Ministry of Defence, Ministry of Interior, Ministry of Justice and Ministry of Finance). Implementation of the projects enshrined in the reform of public finances and related expenditure in the social field shall be independently evaluated. The following shall be indicated:
(a) for the chapter of the Ministry of Labour and Social Affairs, an overview of income from social security premiums and the contribution to state employment policy, broken down by collection of insurance premiums, selected periodic penalty payments, fines and surpluses imposed on insurance premiums under the relevant statutory provisions (8). In addition, the breakdown of income into income from pension insurance, sickness insurance and the contribution to the state employment policy, including breakdown into own insurance and other components, shall be reported. At the same time, the total income from insurance premiums by group of payers, i.e. the volume of payments per employee broken down into employees and employers and the volume of payments for self-employed persons, as well as the average monthly amount of premiums per group of persons. Additional information necessary for the assessment of the selection of premiums (e.g. number of organisations from which premiums are collected, including number of employees) shall be provided. In addition to compulsory premiums, an overview of income from voluntary premiums is provided, broken down into sickness insurance from self-employed persons and pension insurance. The state, structure and year-to-year development of arrears on premiums, periodic penalty payments and fines in total and in regional breakdown, reasons for their increase, write-offs on claims. Measures taken in the evaluation year to reduce the growth of arrears shall be listed and the benefits of these measures shall be assessed. A time shift in the transfer of insurance premiums to the relevant account is justified;
(b) for the chapter of the Ministry of Labour and Social Affairs, an overview of the expenditure on benefits and social security contributions, broken down into pension benefits, sickness insurance benefits, state social aid benefits, other benefits and expenditure on unemployment benefits (indicating the average unemployment rate, the number of unemployed and the average amount of unemployment benefit - each on 31 December of the year considered). Expenditure on sickness insurance benefits, state social aid benefits and other benefits shall be broken down by individual benefit paid and shall be shown in a longer time series. In addition, expenditure on active employment policy, the protection of workers in the insolvency of the employer and the amount of contributions to employers in support of the employment of disabled persons under special legislation9 shall be evaluated. Within the framework of an active employment policy, individual expenditure (e.g. retraining, community service, support for employment of disabled people, joint programmes of the European Union and the Czech Republic and investment incentives) is commented on. A quantification of the expenditure related to the collection of pension insurance premiums and the payment of pensions (hereinafter referred to as "administrative expenditure on pension insurance ') on 31 December of the year of assessment and the amount of the advance payment to the Czech Post for pension payments at the beginning of the following year shall be provided. Since the 2012 evaluation, the benefits of assistance in material distress, benefits for disabled persons and care allowance under the Social Services Act, paid by the Labour Office, have been commented on. In addition, non-investment recent transfers are mentioned. Transfers to social welfare services and social prevention services to social services providers under special legislature10) are broken down according to the legal form of the recipient (contributory organisations established by the county, contributory organisations established by municipalities, civil associations, churches and religious societies, etc.);
(c) for the chapters of the Ministry of Defence, the Ministry of Interior, the Ministry of Justice and the Ministry of Finance, breakdown of income from social security premiums and contribution to state employment policy and payments for employees and employers. Revenue is commented on to the extent of legal competence to manage their choice. The expenditure on benefits shall be broken down into individual benefits paid by law from the budgets of these chapters;
(d) for chapters, the Ministry of Labour and Social Affairs, the Ministry of Defence, the Ministry of Home Affairs and the Ministry of Justice (in text or tabular form), the number of pensions paid on 31 December of the year of evaluation, together with the number of pensions paid by type, i.e. old-age, disabled, widower, widower and orphan pensions (total). In addition, the number of newly granted pensions, including the newly granted early pensions, shall be reported. For the chapter of the Ministry of Labour and Social Affairs, the average amount of old-age pensions paid in December of the year of assessment shall be indicated, except for old-age pensions which are paid at a lower rate for co-operation with another pension under Section 59 of the Pension Insurance Act and old-age pensions under Section 29 (2) of the same Act, or old-age pensions under the rules applicable before 1 January 2010, granted for an insurance period of less than 25 years;
(e) for chapters of the Ministry of Industry and Trade, Ministry of Transport, or for other chapters managing these funds, the amount of social contributions to employees in connection with the restructuring of certain sectors according to specific laws or other legislation (for example Act No. 154 / 2002 Coll., on the transitional financing of certain social benefits of miners, Decree No. 287 / 2001 Coll., on the contribution related to the restructuring and reduction of brown coal mining, as amended by Decree No. 397 / 2004 Coll.; for the Ministry of Transport of Government Decree No. 83 / 2005 Coll., amending Decree No. 322 / 2002 Coll., establishing the conditions, amount and method of the contribution to address the social consequences of the transformation of the state organisation of the Czech Railways).
7. Evaluation of the appropriations spent on joint programmes of the European Union and the Czech Republic established by binding state budget indicators for the year under assessment (without the common agricultural policy). In the commentary, detailed information on the actual use of the funds in the evaluation year is provided on a programme-by-programme basis, or on the source and financing instrument for each programming period, following Table 8, the evaluation of expenditure in relation to the state budget, including the justification for the possible low implementation of the state budget, the evaluation of expenditure on the implementation status of the programme or project, the information on the entitlements of the unused expenditure for the evaluation year under Section 47 of Act 218 / 2000 Coll., on budgetary rules and on the modification of certain related acts (budgetary rules), as amended by Act No 421 / 2009 Coll., including their actual drawdown of the reserve in the evaluation year and, where applicable, the comparison of the expenditure of the audited year with the last year. Expenditure on salaries and other payments for work carried out in the framework of the joint programmes of the Czech Republic and the European Union following Table 9 shall be commented on. The Ministry of Agriculture shall, mutatis mutandis, comment on expenditure under the common agricultural policy. Similarly, the assessment of the use of funds under financial mechanisms shall be carried out.
8. Analysis of employment and wage drawing in the budgetary sphere, broken down into the state's organisational units and into contribution and similar organisations financed by the state budget, in which remuneration is governed by special legislation11).
Approved and adjusted binding amounts of salary appropriations and other payments for the work carried out and the number of staff in connection with the approved budget and budget following changes shall be indicated as the organisational components of the State. For the contribution organisations, the "approved budget 'column shall contain the figures for the amount broken down by the Ministry of Finance under the approved budget schedule. The column" post-change budget' lists the wage cost limit, including adjustments approved by the Ministry of Finance and other data (i.e. means of salaries, other personnel costs and staff numbers) after changes made by the founder, if any. The permitted excess may not be reported as a change in the binding volume or limit but shall be reported in the comments.
The separate passage of the accompanying report to the draft final account shall include a detailed analysis and evaluation of the performance of the number of employees, the drawing of appropriations for salaries and other payments for the work carried out (for contributory and similar organisations, drawing of other personnel costs), including a justification for exceeding any government-bound amounts of salary and other payments for the work carried out or the limits of wage costs and staff numbers. The evaluation shall be carried out on the basis of the various organisational elements of the State (groups of constituents of the same type). In the analysis, even if the mandatory amounts of salary funds and other payments for work or wage cost limits are respected, the use of R & D & I aid under Section 10 of Act No. 130 / 2002 Coll., the drawing of the Fund of Remuneration and other non-budgetary resources (for the organisational components of the State pursuant to Section 45 and for the contribution organisations under Section 53 except for other activities under Section 63 of Act No. 218 / 2000 Coll., as amended).
9. Evaluation of the economy, efficiency and effectiveness of the spending of the chapter. In the area of the management of the state's organisational components, the comment is aimed at assessing and comparing the costs of the state-funded organisation (e.g. costs per employee), the effectiveness of their activities (the effect achieved per unit of cost) and the overall benefit of the individual activities and programmes financed by the government. The evaluation shall be carried out in relation to the indicators underlying the draft budget for the year in question, in particular the specified expenditure programmes.
10. Evaluation and development of non-investment transfers to contributory and similar organisations broken down by sub-group 533 of the current budget composition. The material use of the funds shall be indicated. Investment transfers to these organisations shall also be numbered and commented on.
The result of the management of the contribution organisations (profit, loss), the causes of loss, comparison with previous years and proposals to address loss.
11. The drawing and development of non-investment transfers to non-profit-making and similar organisations, broken down the various items of sub-groups 522 and 524 of the current budget composition (indicating the material projects for which the funds have been granted). Investment transfers to these organisations shall also be numbered and commented on.
12. Evaluation of transfers and borrowed funds or repayable financial assistance which have been made available from the budgets of the various chapters of the State budget during the evaluation year to the public territorial level budgets. These are transfers which have been made to regional councils, counties and the capital city of Prague directly from the budgets of chapters, or to municipalities through regional councils and councils, in whose district the respective municipalities are located 12). The Ministry of Labour and Social Affairs specifically comments on transfers of territorial budgets for benefits, including the care allowance under the Social Services Act, the benefits of assistance in material distress and benefits for disabled persons (for the 2011 final account).
13. Comment on non-investment and investment transfers to business entities (sub-headings 521, 523 and 631 of the budget composition). Specific methods and purposes for the use of the funds provided shall be indicated. The lower (higher) drawing in relation to the approved budget and to the fact of last year is justified mainly in relation to the fulfilment of the material projects for which the funds were granted. Similarly, data on non-investment and investment borrowed funds provided to business entities shall be reported.
14. Overview of programmes included in the programme financing information system with the basic characteristics of each programme (brief description, overall implementation time, total budgeted appropriations for programme implementation, etc.).
Evaluation of the total implementation of expenditure earmarked for programme financing (capital and current expenditure related to programme financing divided into systemically determined investment and non-investment expenditure, individually assessed expenditure and borrowed funds) in relation to material investment development projects.
Furthermore, according to the programmes, the amount of the appropriations drawn in the evaluation year, the purpose of the application and the expected further procedure for the implementation of the programme concerned (complete cessation, development of the programme, programme depression) shall be indicated.
The evaluation shall be carried out by type of organisation and body (State units, contribution organisations, civil associations, business and other entities, counties and municipalities) indicating the sources of funding (transfers, loans, reserve funds, etc.). The use of loans drawn by the Czech Republic is particularly assessed.
A comparison shall also be made of the amount of appropriations drawn from the State budget in relation to the previous year. The performance of material projects in investment construction is evaluated, in particular compliance with the stated construction deadlines, increase in construction costs, etc. In particular, expenditure on significant actions financed by the State budget and on investments of an environmental character shall be reported.
The Chapter Manager of the Ministry of Regional Development comments on the use of housing promotion funds and their comparison with previous years and makes an overall assessment of developments in this area.
15. The status of outstanding loans and recoverables from the budget of the chapter on 1 January of the year of assessment, the amount of new repayments and repayments and repayments in the year of assessment, other effects reducing the amount of claims (e.g. change to transfer, waiver of recovery, bonification, etc.) and the final status of loans and repayments as of 31 December of the year of evaluation. Compliance with payment discipline is commented, i.e. respect for the payment schedule, including the amount of late payments, deferral of payments and recovery of outstanding claims.
16. Numbering and commenting expenditure on support for research, development and innovation provided under the Specific Legislation 13). The amount of funds actually spent compared to the budgetary assumptions and the appropriations spent in previous years shall be indicated.
For special-purpose expenditure of the State Budget, the evaluation shall focus on the results obtained by programme. The interim results of the programmes shall be evaluated throughout their implementation, focusing on the final benefit and effectiveness in relation to the objectives of the programme.
For the institutional expenditure of the state budget, the evaluation shall focus on the results of research projects achieved over the entire period of implementation and on the final contribution and effectiveness in relation to the objectives set.
17. Quantification of the amounts of claims on outstanding expenditure of the State's bodies on 1 January of the year evaluated and entitlements on 31 December of the year evaluated in accordance with the relevant statutory provisions (14). The main reasons for not spending budget expenditure in the year in question and the use of the reserve fund funds are mentioned. Claims on unused funds intended to co-finance programmes or projects co-financed by the budget of the European Union shall be shown separately.
18. Evaluation of the use of funds made available to deal with the consequences of natural disasters (e.g. floods) and their actual drawdown (including unspent funds, balances for years to come, entitlements from unused expenditure). The evaluation shall be carried out by special-purpose titles and groups of beneficiaries, subdivided into investment and non-investment funds. The comments contain legislation that allowed the mobilisation of funds for this purpose (law, government resolutions, etc.). The funds provided to the regions and municipalities are also mentioned. The amount of foreign aid received to deal with such damage, in particular from the budget of the European Union and the European Investment Bank, shall be indicated.
19. Comment on the implementation of the appropriations provided for the necessary expenditure resulting from the disappearance of material burdens linked to the property issued by an authorised person (15) (Comment on Chapter Managers of the Ministry of Education, Youth and Sports, Ministry of Culture and Ministry of Health).
20. Overview and evaluation of the special-purpose funds transferred from the budget for the benefit of other chapters in support of cultural activities and funds transferred under the programmes for renewal, conservation and protection of monuments; Similarly, the use of special-purpose funds provided for the above purposes to other legal and natural persons is assessed (provided by the administrator of the chapter of the Ministry of Culture). The summaries are drawn up on a programme-by-programme basis, the programmes are assessed on a comprehensive basis by the ownership lines divided into non-investment and investment funds.
21. Evaluation of the use of earmarked funds from the state budget for defined national programmes. These include, for example, the Drug Policy Programme, the Social Prevention and Crime Prevention Programme, the Programme to support projects for integration of Roma community members, national health programmes or programmes in the field of culture and education. The resources spent on possible further programmes of national importance shall also be indicated. The evaluation shall focus on the specific forms of use and their effectiveness in relation to the performance of the tasks arising from each programme.
22. Evaluation of the use of state budget funds for foreign development cooperation and humanitarian aid.
23. Quantification and evaluation of funds provided and received for foreign activities (e.g. professional assistance, participation in programmes of international institutions).
24. A list of expenditure on foreign business trips and an evaluation of their contribution to the organisation's activities (for chapter managers and for directly managed state and contribution organisations). As of 31 December of the year of assessment, the final balances on accounts held with banks from which expenditure related to foreign working trips was effected through payment cards shall be calculated.
25. Overviews of all advance payments made by the Chapter Administrator and the State Organisations managed by him and of contributions to supplies and works of both investment and non-investment nature not implemented in the year in question, including justification for such payments.
26. Introduction and comment (performed by chapter administrators Ministry of Labour and Social Affairs, Ministry of Defence, Ministry of Interior and Ministry of Justice)
(a) the expenses associated with the payment of compensation to persons under the relevant laws or regulations of the Government (e.g. Act No. 261 / 2001 Coll., providing a one-off sum of money to members of the national struggle for liberation, political prisoners and persons from racial or religious reasons concentrated in military labour camps and amending Act No. 39 / 2000 Coll., providing a one-off sum of money to members of Czechoslovak foreign armies and Allied armies in the years 1939 to 1945 Coll., the Decree of the Government No. 622 / 2004 Coll., on a special contribution to the pension of some monies to the Republic of Poland, the People's Republic of Hungary and the People's Republic of Bulgaria, on the compensation of certain victims of the Czech Republic of Czechoslovakia of Czechoslovakia, the Slovak Republic of Poland, the Democratic Republic of Poland, the People's Republic of Poland and the People's Republic of Bulgaria of Bulgaria of Bulgaria and the Czech Republic of Bulgaria of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic of the Czech Republic
(b) the funds provided to the commercial insurance contract to pay compensation for damage caused by accidents at work and occupational disease (for the chapter of the Ministry of Labour and Social Affairs).
27. Use of funds to cover costs related to the preparation and activity of the contingent of the Army of the Czech Republic in foreign peace operations, rescue and humanitarian operations abroad, according to relevant government resolutions (implemented by the administrator of the chapter of the Ministry of Defence).
28. Evaluation of funding and management of representative offices in the evaluation year (performed by the administrator of the chapter of the Ministry of Foreign Affairs).
29. Information on free transfer of property, i.e. acquisition and disposal. These include, for example, transfers to churches, non-profit organisations or business entities in the form of restitutions, natural donations or property acquired by persons without heirs, as well as transfers of assets from the central authority to the local authorities and the organisations set up by them. Similarly, free transfers of financial assets (participations, bonds, receivables) are commented. Mutual transfers between the State's organisational units shall not be included.
30. Information on the total volume and management of centralised funds from the liquidation of state enterprises.
31. An overview of all the state's holdings (with which the relevant Chapter Manager runs) in domestic companies, including those which focus on the mediation of various forms of financial support (e.g. Export, Guarantee and Insurance Company, Czech Export Bank, Support and Guarantee Farmer and Forestry Fund, Czech Moravian Guarantee and Development Bank). This is the actual equity participation, based on the holding of shares or provisional certificates, does not include the exercise of shareholder rights. The administrator of the chapter shall inform the Ministry of Finance of changes in the property matters of the chapter that occur during the year.
32. The revenue and expenditure of the chapter General Treasury shall be evaluated by the administrator of the chapter General Treasury. The evaluation shall be carried out according to the mandatory indicators contained in the State Budget Act for the year in question. Information shall also be provided on the use of the government budget reserve and on the use of other reserves included in the State budget (provision for dealing with crisis situations, their prevention and disposal, provision for extraordinary expenses under the Integrated Rescue System Act, etc.). The report shall include an evaluation of transfers and loans or repayable financial assistance made available during the evaluation year to territorial public budgets, an evaluation of programme financing expenditure and information on outstanding loans and repayable financial assistance as referred to in point 15. The report shall also include an overview of the critical revenue and expenditure for the year in question, compared to the results for the year preceding and possibly in a longer time series.
33. Evaluation of the Chapter of the Operation of State Financial Assets (evaluates the administrator of the Chapter of the Operation of State Financial Assets), quantifying the initial and final balances of the bank accounts of the State financial assets and commenting on their changes (revenue, expenditure or financing) during the year.
34. State debt at the beginning and end of the year (assessed by the administrator of the State Debt Chapter), broken down into internal and external state debt and commenting on the change in state debt in the year in question and its final amount. The expenditure of the chapter shall be analysed in detail.
35. Drawing up a separate annex to the draft final account, containing an organisational chart of the chapter on 31 December of the year of evaluation, expressing the competent arrangements between the administrator of the chapter and the state organisational components established by it and the contributory and similar organisations or other bodies.
36. Evaluation of expenditure in the chapter resulting from concession contracts 16) and other expenditure related thereto; identification of individual concession contracts, indication of the total amount for which the concession contracts are concluded and commenting on any amendments thereto.
37. Evaluation of expenditure resulting from public contracts with an estimated value of at least CZK 300 million, with a contract performance exceeding one calendar year and comprising an evaluation year. Comment on possible amendments to contracts concluded in previous years. Identification of newly concluded contracts for significant contracts with contracts exceeding the year evaluated, indicating the total amount of expenditure and its distribution in years.
Figures and table Annexes
The numerical assemblies and tables which form part of the proposals for the final accounts of the chapters shall be prepared by the administrators of the chapters to the following extent:
System No 1 Budget revenue of the Chapter Managers and of the State Organisations established by them according to the generic classification headings (Fin 2-04 U)
System No 2 Budget expenditure of Chapter Managers and the State Organisations set up by them according to the generic classification items and the sectoral classification and financing appropriations sections (Fin 2-04 U)
Table 1 Balance of national budget revenue and expenditure in the second budget breakdown
Table 2 Implementation of binding state budget indicators
Table 3 Employment analysis and wage drawing
Table 4 Overview of State budget expenditure in support of research, development and innovation
Table 5 Overview of the expenditure of the State's organisational units, contributions and subsidies to contributory and similar organisations, transfers and borrowed funds (repayable financial assistance) to the regions and municipalities, businesses and other entities of the chapter budget
Table 6 Overview of special-purpose transfers and borrowed funds (repayable financial assistance) to regions and municipalities and other entities in the chapter budget
Table 7 Expenditure earmarked for programme financing
Table 8 Chapter expenditure on financing of joint programmes / projects of the Czech Republic, the European Union and financial mechanisms
Table 9 Expenditure on salaries and other payments for work carried out under joint programmes / projects of the Czech Republic, the European Union and financial mechanisms
Table 10 Revenue from the European Union budget for the financing of joint programmes of the European Union and the Czech Republic and financial mechanisms
Table 11 State budget expenditure resulting from concession contracts other than those listed in Table 12 of Annex 1
Table 12 State budget expenditure on concession contracts co-financed by the European Union
The tables of the final account of the chapter shall be drawn up following the financial statements and financial statements for the year in question (in Excel programme, thousands CZK to two decimal places), tables No 1 to 12 according to the models in the table part of this Annex. Tables containing only zero values are not part of the final account.
Table 1 (Balance of revenue and expenditure for the year in question in the second budget breakdown) shall be established by the Ministry and sent to the relevant chapter. In the column "fact ', the data corresponding to the statements of balances in the accounts held in the Czech National Bank and the accounting and financial statements are entered. The evaluation of the implementation of the budget shall be carried out in relation to the budget following changes, including the fact of the previous year and index 20xx / 20xx-1.
Submission of the data needed for the preparation of the draft State Final Account and of the draft Final Accounts of Chapters
1. A brief but concise "Evaluation Report" is prepared for each budget chapter for the preparation of the draft State Final Account submitted to the Chamber of Deputies for approval, which presents the chapter's activities and provides an overall view of the management of its own central authority (office) and the state's organisational components and contribution organisations in the year in question, focusing on the characteristics and specificity of the solution of material problem areas in the sector and sector. In its processing, the Chapter Administrator shall base himself on the Chapter's Final Account accompanying report with emphasis on carrying out the tasks set out for the year in question. The evaluation report shall be submitted to the Ministry of Finance as a basis for the preparation of the chapter part of the draft state closing account. The evaluation report is also submitted to the Supreme Audit Office as a basis for processing the opinion on the State Final Account under Act No. 166 / 1993 Coll., on the Supreme Audit Office, as amended.
The content of the evaluation report shall be a brief description of the scope of the relevant chapter, indicating the main tasks addressed in the evaluation year and the overall assessment of the results achieved. The report shall assess the impact of the budget adjustments made, if any. Regulation of the drawing-up of expenditure shall include the involvement of non-budgetary and economic resources in the budget of the chapter.
The substantive implementation of the binding indicators laid down by the Act on the State Budget of the Czech Republic for the evaluation year is also assessed, with the expression of changes made on the basis of the relevant resolutions of the Government of the Czech Republic and other budgetary measures made during the year. The effectiveness of the use of budgetary resources to carry out the tasks set out for the year in question and the consistency of their implementation during the year shall be assessed. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the budget in the year evaluated with those for the year preceding and, where appropriate, the years preceding. An analysis and evaluation shall be carried out on behalf of the authorities and public administration organisations as part of the evaluation of the wage and other payments for the work carried out and the performance of the staff.
The report contains a substantive evaluation of the funds provided to the state's organisational components, contribution, non-profit and similar organisations, business entities, counties and municipalities from the budget of the chapter on the abolition of natural disasters.
2. Proposals of the final accounts of the chapters of the state budget (The accompanying report, together with the numerical assemblies and tables) are presented bound to the books. Six copies of the documents bearing a round official stamp shall be signed by the Minister (Head of Central Authority), of which one copy shall be sent by the administrator of the chapter to the competent committee of the Chamber of Deputies, 3 copies to the Ministry of Finance, one copy to the Supreme Audit Office and the Czech Statistical Office.
The administrator of the Chapter The Security Information Service shall submit the final account at the appropriate level of secrecy to the Ministry of Finance in one copy. Sets in aggregated form, table annexes and part of the accompanying report, containing classified information, shall be presented by the administrator of the chapter of the Committee of the Chamber of Deputies of the Parliament of the Czech Republic, who shall be responsible for discussing the budget management of the chapter and in one copy to the Ministry of Finance.
3. The drafts of the final accounts shall be submitted to the committee responsible of the Chamber of Deputies of Parliament in the number and date agreed with the Secretary of the Committee.
Proposals for the final accounts of chapters are discussed by the relevant committees of the Chamber of Deputies of Parliament before discussing the draft national closing account of the Czech Republic by the Chamber of Deputies. The outcome of the discussion shall be contained in the opinion of the Committee and shall be reflected in the draft resolution.
Materials processed by chapter administrators are the basis for drawing up the draft state closing account of the Czech Republic, submitted to the Government and Parliament's Chamber of Deputies on binding dates.
Data submission dates:
Task / submission to whom, term /:
(a) Chapter Managers shall submit an evaluation report on the financial management of the chapter and the draft accompanying report on the final account of the chapter, including the spreadsheets, in three copies to the relevant branch of the Ministry of Finance to check the fulfilment of all the items of this Annex and the link to the tabular part of the draft final account. At the same time, all supporting documents shall also be transmitted in electronic form as a basis for the chapter for the processing of the draft state closing account. The evaluation report shall be submitted at the same time by the Chapter Administrators to the Supreme Audit Office.
Term: by 20 February of the year following the end of the year of evaluation
b) Chapter Managers submit a draft final account of the chapter in the appropriate number of copies and in electronic form to the Ministry of Finance, the Supreme Audit Office and the Czech Statistical Office.
Term: by 15 March of the year following the end of the evaluation year
If the last day of the period referred to in the above-mentioned programme falls on a Saturday, Sunday or a public holiday, the last day shall be the one preceding the working day before that date.
Table models
Table 1
Table 2
Table 3
Table 4
Table 5
Table 6
Table 7
Table 8
Table 9
Table 10
Table 11
Table 12
Příloha č. 2
Annex No 2 to Decree No 419 / 2001 Coll.
Scope, structure and dates of the data submitted by the local authorities, voluntary municipal bundles and regional councils for the preparation of a draft state closing account
Data scope
The annex to the Czech Republic's State Final Account consists of summary data on the results of the budgetary management of the local authorities, voluntary municipalities and regional councils. These data are also the content of the final accounts of the local authorities, voluntary associations of municipalities and regional councils, drawn up on the basis of a separate legislature18).
The counties shall submit figures on all loans, loans and financial assistance received for the region, for individual municipalities and for voluntary communal volumes (hereinafter referred to as "municipalities') in Tables 1a and 1b. The capital Prague presents the required figures for the capital in Table 1a).
Tables (2a) and (2b) provide data on non-investment and investment transfers made to municipalities from regional budgets, Tables (2c) and (2d) provide data on non-investment and investment loans granted and repayable financial assistance made to municipalities from regional budgets (only non-investment and investment transfers released from regional own resources, the allocation of which is subject to county council approval and not included in Part IX of the FIN 22-12 M template). The Region presents data for the summary of municipalities and voluntary volumes of municipalities broken down by individual subsidy titles.
The Regional Councils shall submit figures on loans, loans and repayable financial assistance received to finance programmes co-financed by the European Union funds in Table 3a). Table 3b (b) provides data on non-investment and investment transfers made by the Regional Council from the State Budget and from regional budgets and provided for co-financing the programme and the activities of the Regional Council. The Regional Councils shall submit data broken down by priority axis of the relevant operational programmes.
The City of Prague presents data on loans received, borrowed funds and repayable financial assistance to finance operational programmes for the cohesion region of Prague co-financed by European Union funds in Table 4a). Table 4b) gives data on non-investment and investment transfers received from the state budget and the budget of the City of Prague to finance operational programmes for the cohesion region of Prague co-financed by European Union funds and provided for funding programmes. The capital Prague presents data broken down by operational programmes and priority axes.
In the event of an extremely urgent need for surveys other than the above mentioned data, the Ministry of Finance may request the submission of further specified data from municipalities, regions, the capital of Prague, regional councils and voluntary associations of municipalities.
The counties, municipalities, voluntary municipalities and the City of Prague evaluate in Table 5 the expenditure resulting from the concession contracts under Act No. 139 / 2006 Coll., on concession contracts and concession procedures (concession law), indicate the total amounts on which the concession contracts are concluded and comment on any changes to them.
The financial settlement of local and local authorities, voluntary associations of municipalities and regional councils with a national budget for a given year shall be drawn up and submitted in accordance with specific legislation governing its implementation. The results of the settlement of relations with the state budget are the accounting case of the following year (19).
Evaluation report
The basis for assessing the results of the management of the local authorities, voluntary municipalities and regional councils is, in particular, the FIN statement of 2-12 M for the period from January to December, submitted on the basis of a special legislature20), and other data which are the subject of the accounts.
The counties, the capital of Prague and the regional councils shall draw up and submit an evaluation report on the draft state closing account for the area of local authorities, voluntary municipalities and regional councils:
(a) Regional evaluation report
The content of the regional evaluation report is a brief but accurate assessment of the financial management of the region and of the organisations directly managed by it in the evaluation year and a summary assessment of the financial management of the municipalities in the territory of the respective region. The evaluation shall be carried out by comparing the results obtained in the revenue and expenditure part of the county and municipality budget in the year evaluated with the results for the year preceding and, where appropriate, the years preceding.
The report focuses on the implementation of budgetary policy objectives in the field of local and local authorities, budgetary measures carried out during the year and the evaluation of the current budgetary results. Attention shall also be paid to the involvement of the results of the commercial activity of the local self-government unit or the voluntary association of municipalities in the budget, its share of the overall results and a comparison of its amount with previous years.
The report shall analyse the creation of own income and its critical items. A comparison is made between the dynamics of regional and municipal income in a given year and the previous year, if any, with previous years.
In particular, the scope and structure of the transfers provided by the various chapters of the State Budget, the State Funds and the budgets of the Regional Councils shall be commented on in relation to previous years and their specific use. The use of funds transferred to municipalities from regional budgets shall also be evaluated.
On the expenditure side, the evaluation shall be carried out separately for current and capital expenditure. When evaluating expenditure, the comment shall focus in particular on the use of funds from the state budget and from state funds and, where appropriate, on the outcome of business.
The comments include detailed information on the use of funds provided to local authorities to deal with the consequences of natural disasters, including the transfer of unspent special-purpose funds to the following year. Similarly, the use of resources to address other emergencies is commented on.
The counties comment on any organisational and methodological changes that have affected the management of the year.
The counties and municipalities comment on fluctuations in the development of the financial management of local and local authorities during the year in question and on deviations from the objectives of the approved budget.
b) Evaluation report of the capital of Prague
The content of the evaluation report of the capital city of Prague is a brief but accurate assessment of the financial management of the capital city of Prague and directly managed organisations in the year of evaluation. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the budget of the capital of Prague in the year evaluated with the results for the year preceding and, where applicable, the years preceding.
The report focuses on the implementation of budgetary policy objectives, on budgetary measures carried out during the year and on the evaluation of the current budgetary results. The focus is also on the involvement of the outcome of the business, its share of the overall results and its comparison with previous years.
The report shall analyse the creation of own income and its critical items. A comparison is made between the dynamics of Prague capital revenue in a given year and the previous year, or previous years.
In particular, the scope and structure of the transfers provided by the State Budget and the State Funds shall be commented on in relation to the previous years and their specific use.
On the expenditure side, the evaluation shall be carried out separately for current and capital expenditure. When evaluating expenditure, the comment shall focus in particular on the use of funds from the state budget and from state funds and, where appropriate, on the outcome of business.
The comment shall include detailed information on the use of the funds provided to deal with the consequences of natural disasters, including the transfer of unspent special-purpose funds to the following year. Similarly, the use of resources to address other emergencies is commented on.
The capital Prague comments on all organisational and methodological changes that affected the management of the year.
The City of Prague comments on fluctuations in the development of financial management during the year under review and derogations from the intentions of the approved budget.
The evaluation report of the capital city of Prague shall include an evaluation of the financing of the operational programmes for the cohesion region of Prague co-financed by European Union funds [similar to those submitted by the regional councils referred to in point (c)]. The evaluation also analysed the creation of revenue arising from interest on subsidies granted from the state budget and their use.
(c) Regional Council assessment report
The content of the Regional Council's evaluation report is a brief but accurate assessment of the financial management of the Regional Council in the evaluation year. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the Regional Council budget in the year evaluated with the results for the year preceding and, where appropriate, the years preceding.
The report focuses in particular on transfers from the State budget to finance programmes co-financed by the European Union funds and their subsequent allocation to bodies in the cohesion region. In particular, the scope and structure of the transfers provided from the State budget and from the regional budget to finance programmes co-financed by the European Union funds and to the activities of the Regional Council, as compared to previous years, and the specific way in which they are used, are commented on.
The report also analyses the creation of additional revenue, in particular those generated by interest on subsidies granted from the State budget and their use.
The report shall compare the revenue dynamics of the Regional Council in a given year with the previous year or, where appropriate, the previous years.
On the expenditure side, the evaluation of expenditure on programmes co-financed by the European Union funds, the evaluation of expenditure on the regional council's own activities and the evaluation of the instalments of loans received, loans and repayable financial assistance shall be carried out.
The Regional Council shall comment on any organisational and methodological changes affecting the management of the year under assessment.
The Regional Council shall comment on the fluctuations in the development of the financial management of the cohesion region during the year under assessment and on the deviations from the objectives of the approved budget.
Submission of supporting documents to the State Final Account
All documents for the preparation of the State Final Account shall be submitted in accordance with Part Four in print and in electronic form, with an overview of file names, names and connections to responsible staff and processing dates. At the same time, the accuracy of the data transmitted is confirmed.
The counties, the capital of Prague and the regional councils submit their supporting documents for the draft state closing account to the Ministry of Finance in one copy bearing an official stamp.
The municipalities and voluntary bundles of municipalities shall submit the data necessary for the preparation of the state closing account through the counties which ensure the Summarisation of the data for municipalities in the territory of the respective county. According to its needs, the Regional Office shall establish a method for the transmission of supporting documents to municipalities and voluntary associations of municipalities.
The Regional Office shall submit supporting documents for municipalities to the Ministry of Finance in one copy bearing an official stamp.
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Regulation Information
| Citation | Decree No. 24 / 2012 Coll., amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State Final Account and on the scope and dates of the drafting of the final accounts of the chapters of the State Budget, as amended |
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| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.01.2012 |
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| Effective from | 24.01.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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