Act No. 25 / 2015 Coll.
Act amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended
Valid
Effective from 01.01.2015
25
THE LAW
of 20 January 2015
amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended
Parliament has decided on this law of the Czech Republic:
Act No. 499 / 2009, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 50 / 2011, Act No. 15 / 2011, Act No. 50 / 2011, Act No. 50 / 2011 / 2011, Act No. 50 / 2011, Act No. 20 / 2011, Act No. 15 / 2011, Act No. 15 / 2011, Act No. 50 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 15 / 2011, Act No. 2011, Act No 2011, Act No. 20 / 2011, Act.
1. footnote 3a shall read:
"(3a) Article 2 (1) (a) of Council Decision 2014 / 335 / EU, Euratom of 26 May 2014 on the system of the European Union's own resources. ';
2. In Article 3 (h) (8), the words "Land Fund of the Czech Republic," are deleted.
3. in Article 3 (j), the words "Structural Funds (4a), Cohesion Fund (4a), support for rural development (4b) or European Fisheries Fund (4c)" shall be replaced by the words "the institutions, bodies and funds referred to in Article 175 of Regulation (EU, Euratom) No 966 / 2012 of the European Parliament and of the Council or the Fund for European Assistance to the Most Deprived Persons (4a)."
4. footnote 4a is replaced by the following:
"(4a) Regulation (EU, Euratom) No 966 / 2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605 / 2002. Regulation (EU) No 1300 / 2013 of the European Parliament and of the Council of 17 December 2013 on the Cohesion Fund and repealing Council Regulation (EC) No 1084 / 2006. Regulation (EU) No 1301 / 2013 of the European Parliament and of the Council of 17 December 2013 on the European Regional Development Fund, on specific provisions relating to the Investment for growth and jobs goal and repealing Regulation (EC) No 1080 / 2006. Regulation (EU) No 1303 / 2013 of the European Parliament and of the Council of 17 December 2013 on common provisions for the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund, laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083 / 2006. Regulation (EU) No 1304 / 2013 of the European Parliament and of the Council of 17 December 2013 on the European Social Fund and repealing Council Regulation (EC) No 1081 / 2006. Regulation (EC) No 1305 / 2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698 / 2005. Regulation (EU) No 508 / 2014 of the European Parliament and of the Council of 15 May 2014 on the European Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328 / 2003, (EC) No 861 / 2006, (EC) No 1198 / 2006 and (EC) No 791 / 2007 and Regulation (EU) No 1255 / 2011 of the European Parliament and of the Council. Regulation (EU) No 223 / 2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived. '.
(5) footnotes 4b and 4c, including references thereto, are deleted.
(6) footnote 5a reads as follows:
"(5a) Article 2 (3) of Council Decision 2014 / 335 / EU, Euratom of 26 May 2014 on the system of the European Union's own resources. ';
7. In Paragraph 10 (4), the words "service and amortisation of sovereign debt 'are replaced by the words" liquidity management of the Treasury and management of sovereign debt'.
8. Paragraph 10 (5), including footnote 42, reads:
"(5) Revenue and expenditure on the accounts of State financial assets, with the exception of operations relating to the management of the liquidity of the Treasury and the management of the government debt, form the chapter of the Operation of State Financial Assets. The revenue and expenditure of the State budget shall not be transfers between two accounts of State financial assets and transactions in respect of the investment of nuclear funds and the account of the pension reform reserve, or other accounts, where provided for in this Act, except for the proceeds of such investment. The administrator of the Chapter of Operation of State Financial Assets is the Ministry.
42) Act No. 18 / 1997 Coll., on the Peaceful Use of Nuclear Energy and Ionizing Radiation (Atomic Law) and on the amendment and addition of certain laws, as amended. '
9.
Implementation of obligations under European Union law relating to its own resources
The system of own resources and the financing of the budget of the European Union shall be governed by Council Decision 2014 / 335 / EU, Euratom of 26 May 2014 on the system of the European Union's own resources. '.
10. in Paragraph 14 (3) (e), at the end of point 3, comma is replaced by a dot and point 4 is deleted;
11. in Article 14, paragraph 6 is deleted;
Paragraphs 7 to 14 shall become paragraphs 6 to 13.
12.Paragraph 14 (6) reads as follows:
"(6) In the decision granting the subsidy, the provider may provide that the non-compliance with certain conditions referred to in paragraph 4 (g) or the infringement provided for in the legislation will be affected by a levy on breaches of budgetary discipline of less than the total amount of the subsidy. In determining the lower contribution, the provider shall indicate the percentage range or fixed percentage relating either to the total amount of the subsidy or to the amount in which the budgetary discipline has been infringed or shall determine the fixed amount of the levy; taking into account the seriousness of the breach of budgetary discipline and its impact on compliance with the purpose of the subsidy. ';
13. in Paragraph 14 (9):
"(9) Paragraph 6 and paragraphs 7 and 8, mutatis mutandis, shall also apply to the grant of subsidies from the National Fund. ';
14. in Paragraph 14 (13) (a), "3" is replaced by "4."
15. § 14e reads:
(1) The provider does not have to pay the subsidy or part thereof, if it considers that its recipient has, in direct connection with it, infringed the obligations laid down by law or failed to comply with the purpose of the subsidy or the conditions under which the subsidy was granted; If a lower contribution is provided for in respect of breaches of budgetary discipline pursuant to Article 14 (6), the amount of the part of the subsidy outstanding must be set within the limits of the amounts calculated in accordance with Article 14 (6). Within the percentage range, the provider shall take into account the seriousness of the infringement and its impact on compliance with the purpose of the subsidy. No payment of the subsidy or part thereof may be made on non-compliance with the obligation under Paragraph 14 (4) (k).
(2) The provider shall inform the beneficiary in an appropriate manner of the measure referred to in paragraph 1 without undue delay. Within 15 days of receiving this information, the beneficiary may object to the measure. Opposition is decided by the person who heads the provider.
(3) The decision on objections shall decide whether the provider's measure was fully justified, partially justified or not justified. There is no appeal against the decision on objections.
(4) If the measure of the provider has been considered fully justified in the Opposition Decision, the supplier or part of it will not pay the beneficiary. If it has been considered to be partially justified, the provider shall pay the beneficiary a part of the subsidy which he has not unduly paid. If it has been assessed as unjustified, the provider shall pay the beneficiary the outstanding subsidy or part thereof. The provider shall pay the beneficiary, or part thereof, which he has not unlawfully paid him, within five working days of the date of the legal authority of the decision on objections.
(5) The provider shall inform the Financial Office accordingly of the measure referred to in paragraph 1 and of the decision on objections referred to in paragraph 3 without undue delay.
(6) If the provider of the measure referred to in paragraph 1 is implemented, it may continue to pay the remainder of the subsidy. ';
16. The following Section 14f is inserted after § 14e:
(1) The provider shall, without undue delay, invite in writing the beneficiary of the aid to implement the remedy measure (22) within the time limit set by it if, on the basis of a check finding, he considers that the beneficiary of the aid has infringed the condition in direct connection with it,
(a) for which the subsidy was granted;
(b) where the provider, pursuant to Article 14 (6), has established that its non-compliance will be affected by a levy lower than the total amount of the subsidy; and
(c) the nature of which makes it possible to remedy within a period of time.
(2) To the extent that the beneficiary of the subsidy has implemented the corrective measures referred to in paragraph 1 or returned the subsidy or part thereof referred to in paragraph 3, there is no breach of budgetary discipline.
(3) The provider shall, in writing, invite the beneficiary of the grant to repay the grant or part thereof within the time limit laid down by it if, on the basis of a check finding, it considers that the beneficiary of the grant in direct connection with the grant:
(a) infringes the obligation laid down by law, except for the obligation under Paragraph 14 (4) (k);
(b) failure to comply with the purpose of the subsidy; or
(c) infringes another condition under which the subsidy has been granted and cannot be called upon to implement the corrective measures referred to in paragraph 1.
(4) The amount proposed in the call for reimbursement or part thereof must be determined within the limits of the amounts calculated in accordance with Paragraph 14 (6).
(5) The refund or part thereof shall be included in the payment of the payment for breach of budgetary discipline.
(6) The amount returned following a call for reimbursement or part thereof shall be accepted by the provider for the account of foreign funds and then distributed and sent to each account by analogy in accordance with Paragraph 44a (2) and (3).
(7) The provider shall inform the competent financial authority accordingly without undue delay of:
(a) issuing a call for redress and a call for reimbursement;
(b) how the call was responded. "
17. In the first sentence of Article 24a, the words "the purpose or conditions of use of the funds' are replaced by the words" mutatis mutandis in accordance with Article 14 (4), the particulars under which the funds are to be used 'and in the second sentence, the number "7' is replaced by" 6 '.
18. In the first sentence of Article 26 (2), the words "the purpose or conditions of use of the funds transferred 'are replaced by the words", mutatis mutandis, pursuant to Article 14 (4), the particulars under which the funds are to be used' and in the third sentence, the number "7 'is replaced by" 6'.
19. In Article 26, the sentence "The organisational body of the State which determines the purpose or conditions under which the funds may be entered in the State budget shall be added at the end of paragraph 2. '
20. In Article 26, the following paragraph 3 is added:
"(3) The organisational component of a State whose budget is reduced in accordance with paragraph 2 may be treated mutatis mutandis in accordance with Paragraph 14f if the undertaking of the State is the undertaking of the project. Repayment of the transferred appropriations shall be effected by budgetary measures, if they are to be returned to the State budget, in other cases the organisation of the State whose budget has been reduced shall be accepted into the account of the external funds and shall proceed in accordance with Paragraph 44a (1). ';
21. in Paragraph 33 (3), the word "unscheduled" is replaced by "cash."
22. In the first sentence of Paragraph 34 (1), the words "credit or 'are replaced by the words" loans, credit or issuance and'.
23. Footnote 11f reads:
"(11f) Article 2 (1) (b) and (c) of Council Decision 2014 / 335 / EU, Euratom of 26 May 2014 on the system of the European Union's own resources. ';
24. In Article 34 (3), the words "short-term lending 'are replaced by the words" short-term loans and loans'; the words "and other States' are replaced by" 6 ';
25. In Article 34, the following paragraph 8 is added:
"(8) The accounts of the Treasury and the State Debt Management Ministry, including those set up in banks and branches of foreign banks, may receive revenue pursuant to Paragraph 6 (1) and may bear the costs referred to in Article 7 (1) if they relate to the management of the Treasury's liquidity or the management of the State debt. This revenue and expenditure may be aggregated and counted against each other over a period of time, not exceeding one month; in which case their balance shall be settled with the State Budget, Chapter State Debt, within three working days of the last day of that period. The accounts of the Ministry for the Management of Liquidity at the Treasury and for the Management of Government Debt, including those established in banks and branches of foreign banks denominated in the single European currency, or in other currencies, may further facilitate foreign exchange payments from and to the State Budget. ';
26. in Article 35 (1) (d), the words "or paper" and the words "including government bonds for natural persons," shall be deleted;
27. in Article 35 (1) (f), the words "keep records of immobilized government bonds or book-entry securities" shall be inserted after the words "papers."
28. Paragraph 35 (4) to (6) reads as follows:
"(4) In the course of the exercise of State debt management, the Ministry shall, in the accounts of the Ministry of Liquidity Management, establish a reserve of funds for the issuance and sale of government bonds, for loans and loans received, for other sources of State debt financing and for agreed financial collateral or comparable collateral under foreign State law as a source of the Ministry for the exclusion of market risks, risks from the non-location of government bonds in the financial market and other risks related to the financing of the State budget deficit and sovereign debt and as a source for the execution of debt under contracts which financial collateral or comparable collateral under foreign State law is agreed. The Ministry is entitled to deposit or invest in the financial market. These funds and related operations shall be subject to registration in state financial assets.
(5) The Ministry is entitled to receive loans or loans from legal persons and other States or to grant loans or loans to legal persons whose principal activity debts are guaranteed by the Czech Republic, the State Funds and other legal persons under a special law, if the Government decides that a loan or loan is necessary to avert damage in the national economy. In this context, the Ministry is entitled to negotiate transactions in investment instruments for such legal entities, including derivatives, to limit the interest and currency risks or other risks of such legal entities.
(6) Loans and loans granted under Paragraph 34 (3) and 5 are not State budget expenditure, the instalments of such loans and loans are not State budget revenue, and interest and other revenue from such loans and loans are State budget revenue. "
29. In Article 35, the following paragraph 7 is added:
"(7) The Ministry may issue government bonds to cover the budgetary deficit of the State budget without including the budgeted balance of the chapter of the Operation of State Financial Assets, to cover the nominal values or principal of the sovereign debt, including the nominal values or principal of derivatives related to the payment of the nominal values or principal of the State debt, for the purpose of creating a reserve of funds as referred to in paragraph 4, for the purpose of granting loans and loans to legal persons as referred to in paragraph 5, for the purpose of performing debts arising from contracts that provide financial collateral or comparable collateral under the law of a foreign State, or if the Government so decides. In the context of the liquidity management of the Treasury and the management of the government debt, public debt may first be entered in the Ministry's property account in the relevant register when issued. '
30. in Paragraph 36 (2) (b), "authorised" is replaced by "competent."
31. in Paragraph 36 (2), the words "ministries outside the normal economy" shall be added at the end of the text in point (d).
32. In the first sentence of Article 36 (3), the words "also 'shall be inserted after the words" assets'; in the sixth sentence, the words "deposit into banks or 'shall be inserted after the words" and 2' shall be replaced by the words "and in the seventh sentence '.
33. In the first sentence of Article 36 (4), the words "State in companies' shall be inserted after the words" State in companies' and the words "the Ministry is required to register outside the balance sheet of State financial assets and liabilities' shall be replaced by the words" they are not part of State financial assets and the Ministry is required to register them outside state financial assets'.
34. in Article 36 (5), "Paragraph 14 (1), (4) to (6) and (11)" is replaced by "Paragraph 14 (1), (3) to (6) and (10) to (13)";
35. in Paragraph 36, paragraph 6 is deleted;
Paragraphs 7 to 10 shall be renumbered paragraphs 6 to 9.
36. in Article 36 (7) and (8):
"(7) State financial liabilities are:
(a) debts by the State corresponding to the nominal values of bonds issued by it; However, public financial liabilities shall not be entered into the debts of the State on bonds first entered into the property account held by the Ministry in the relevant register, as long as they are entered in that account, as well as own bonds acquired by the State as their issuer before their due date,
(b) debt from officially accepted loans and loans;
(c) debts arising from public notes,
(d) debts arising from outstanding part of the subscribed capital by holdings registered in state financial assets.
(8) The State debt consists of the State financial liabilities referred to in points (a) to (c) of paragraph 7, taking into account the nominal values or principal of derivatives and the nominal values of government bonds subject to financial collateral or comparable collateral under the law of a foreign State. "
37. in Paragraph 37 (1), the words "through the Structural Funds, the Cohesion Fund and the European Fisheries Fund (4a)" shall be added at the end of the text in point (a).
38. in Paragraph 44 (1) (i), "9" is replaced by "8."
(39) Paragraph 44a (1) and (3) shall be added at the end of the text in point (b) "except for the funds provided from the State Fund for programmes or projects co-financed by the budget of the European Union which are designated by the State Fund as equivalent to the co-financing from the European Union budget."
40. in Article 44a (1), the words "or the funds provided from the State Fund for programmes or projects co-financed by the budget of the European Union which are designated by the State Fund as equivalent to the co-financing from the European Union budget" shall be added at the end of the text of point (d).
(41) In Article 44a (3) (d), the words "or (f)" shall be inserted after the words "or the funds provided from the State Fund for programmes or projects co-financed by the budget of the European Union which are designated by the State Fund as equivalent to the co-financing from the budget of the European Union."
42.In Paragraph 44a (4), point (a) is deleted.
Points (b) and (c) shall become points (a) and (b).
43. In Article 44a (4) (a), the words "containing funds from the European Union," shall be replaced by the words "fixed amount referred to in Article 14 (6)," or "7" shall be replaced by the words "6" and the words "compliance with the purpose" shall be inserted after the words "percentage limit"; the words "or" fixed percentage "shall be replaced by the words" compliance with the purpose. "
44. In Paragraph 44a, the following paragraphs 5 and 6 are inserted after paragraph 4:
"(5) In the event of multiple infringements of the obligations laid down in the legislation and of the conditions laid down in the decision to grant the award of public contracts, a levy shall be imposed on a breach of the budgetary discipline at the level of the maximum levy laid down in Article 14 (6), unless the grant provider or the organisational body of the State expressly provides otherwise in accordance with Articles 24a and 26 (2).
(6) The payment for breach of budgetary discipline shall not be imposed if the amount of the payment in total for all infringements in respect of one subsidy granted or the total appropriations used does not exceed CZK 1,000. "
Paragraphs 5 to 11 shall be renumbered paragraphs 7 to 13.
45. in Article 44a (7), at the end of point (a), comma shall be replaced by a dot and point (b) shall be deleted and the designation of point (a) shall be deleted;
46. in the first sentence of Paragraph 44a (10), the words "referred to in paragraph 4 (b) and (c)" shall be deleted and the words "or not paid in accordance with the procedure laid down in paragraph 5 (b)" shall be deleted;
47. In the third sentence of Article 45 (1), the words ", where appropriate, provided for by the law by which it was set up 'shall be replaced by" or revenue and expenditure relating to the activities provided for by the law'.
48. In Article 45 (10), the second sentence is replaced by the following: "The State budget revenue, which is concentrated on non-revenue accounts, shall be assigned by the State's organisational body within 30 working days of being credited to its account, or 5 working days of the date on which it is undoubted that the funds are to be received by the State budget or are to be paid by the State's organisational units, unless otherwise provided for by this Law. '
49. Footnote 25a:
"(25a) Article 2 of Council Decision 2014 / 335 / EU, Euratom of 26 May 2014 on the system of the European Union's own resources. ';
50. in Article 47 (1) (b), the following points 1 and 2 are inserted before point 1, including footnotes 42 and 43:
"1. on salaries of civil servants 42),
2. for salaries and other payments for work carried out (43), excluding civil servants' salaries,
42) Annex to Decree No. 323 / 2002 Coll., on budget composition, item 5013.
43) Annex to Decree No. 323 / 2002 Coll., on the budget structure, as amended by Decree No. 484 / 2003 Coll., No. 440 / 2006 Coll., No. 357 / 2009 Coll. and No. 464 / 2013 Coll., subgrouping items 501 and 502 except heading 5013. '
Points 1 to 4 shall be renumbered 3 to 6; point 5 shall be renumbered 8; point 6 shall be renumbered 7; and point 7 shall be renumbered 9.
51. in Article 47 (4), the following points 1 and 2 shall be inserted after the word "expenditure" and in point (a) before point 1:
"1. on salaries of civil servants 42),
2. for salaries and other payments for work carried out (43), except for civil servants' salaries, ';
Points 1 to 4 shall become points 3 to 6, point 5 shall become point 8 and point 6 shall become point 7.
52. In Paragraph 47 (5), the second sentence is replaced by the following: "The amounts of entitlements from unused non-paid expenditure shall be used for non-paid expenditure; for profiling expenditure, if the government so decides. ';
53. Paragraph 47 (7), including footnote 44, reads:
"(7) For each month, a statement shall be drawn up in the budget system [Paragraph 3 (o)], which shall be based on the registration of entitlements from unused expenditure. Its scope, method of assembly, content and presentation are defined by the Ministry of Declation44).
44) Paragraph 3 (b) of Decree No. 5 / 2014 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the State budget, the budgets of the State Funds, the budgets of the local authorities, the budgets of the voluntary communes and the budgets of the regional cohesion councils. '
54. in Article 47 (8) (a), the words "if the organisational body of a State does not recognise it" shall be replaced by the words "if not declared" and the words "third sentences" shall be deleted and the words "7" in point (b) shall be replaced by "9."
55. Paragraph 48 (2) and (3) (d), including footnote 45, read:
"(d) the funds provided by the Damage Guarantee Fund under the Special Law 45).
45) § 23a of Act No. 168 / 1999 Coll., on the insurance of liability for damage caused by the operation of a vehicle and on the amendment of certain related laws (Act on Insurance of Liability from the operation of a vehicle), as amended by Act No. 160 / 2013 Coll. '
56. Paragraph 48 (4) (d), including footnote 46, reads as follows:
"(d) the funds provided by the Damage Guarantee Fund shall be used for reimbursement provided for by special legislation46).
46) § 23a (3) (a) and (b) of Act No. 168 / 1999 Coll., as amended by Act No. 160 / 2013 Coll. '.
57. In Paragraph 49 (2), the third sentence is replaced by the following: "According to the first and second sentences, the State's organisational component need not proceed with advances for the supply of electricity, gas, water, heat, advances to mobile operators, advances to fuel provided through payment cards, advances to comply with the obligation imposed by special legislation26a) and subscriptions to newspapers and magazines; However, an advance may not be granted for more than 12 months in such cases. ';
58. in Paragraph 49 (7) (a), "granted" is replaced by "issued."
59. In the first sentence of Paragraph 50 (2), the words "funds obtained by economic activity carried out under a special law 'shall be inserted after the words" funds of the reserve fund'.
60. In Article 54 (1), at the end of the text in point (f), the words "including a fixed proportion of the State budget to finance such expenditure 'shall be added.
61.Paragraph 66 (2) reads as follows:
"(2) Organisational units of the State shall not provide compensation for the land or construction used by any other organisation of the State or contribution organisation. ';
Transitional provision
Legal relations arising from decisions to grant subsidies issued before the date of entry into force of this Act shall be assessed in accordance with Act No. 218 / 2000 Coll., as effective before the date of entry into force of this Act.
Efficacy
This Act shall take effect on 1 January 2015.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 25 / 2015 Coll., amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.02.2015 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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