What is Act No. 250 / 2000 Coll.?

Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets — Law on the budgetary rules of territorial budgets.

When it became Act No. 250 / 2000 Coll. effectiveness?

Act No. 250 / 2000 Coll. became effective 01.01.2001.

Is Act No. 250 / 2000 Coll. still valid?

Yes, Act No. 250 / 2000 Coll. is still valid and effective.

How many times was it Act No. 250 / 2000 Coll. amended?

Act No. 250 / 2000 Coll. has 37 time versions of the text.

Act No. 250 / 2000 Coll. - Law on the budgetary rules of territoria...

250

THE LAW

of 7 July 2000

on the budgetary rules of the territorial budgets

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

GENERAL PROVISIONS

§ 1

Subject matter of the regulation and scope of the law

(1) This Act regulates the creation, status, content and functions of the budgets of the local authorities, (1) the municipalities (2) and regions (3) and lays down rules on the management of the funds of the local authorities. It shall also provide for the establishment or establishment of legal persons of territorial authorities.

(2) The provisions of this Act also govern the management of voluntary volumes of communes (2) (hereinafter referred to as the "communal union"), unless otherwise provided for by that Act, and the establishment of contribution organisations in the field of education by the association of municipalities.

(3) The provisions of this Act, which apply to the budgets and financial management of municipalities, are applicable in statutory towns (2) and in the capital of Prague also for their urban areas or districts. The content of the budget of urban areas or districts, including the structure of their revenue and expenditure, shall be determined by the city under its responsibility.

ČÁST DRUHÁ

FINANCIAL MANAGEMENT OF TERRITORIAL COMPETENT ENTITIES

§ 2

Financial management instruments

(1) The financial management of local and local authorities is governed by their annual budget and medium-term budgetary outlook.

(2) The local authority and the association of municipalities shall keep accounts in accordance with the special legislation.4)

(3) A uniform breakdown of revenue, expenditure and financing appropriations of the budget (hereinafter referred to as the "budget structure ') is applied in the budget of the local and local authorities and in the budget of the municipalities. The budget composition shall determine the aspects by which such revenue, expenditure and financing appropriations are to be classified and shall determine the unit of classification for these aspects. The budget composition is defined by the Ministry of Finance by decree.

§ 3

Medium-term budgetary outlook

(1) The medium-term outlook of the budget is an instrument of the local self-governing body and the association of municipalities serving for medium-term financial planning for the development of its economy. It shall normally be drawn up on the basis of the contractual relations concluded and the commitments entered into for 2 to 5 years following the year for which the annual budget is drawn up (Section 4).

(2) The medium-term outlook of the budget contains comprehensive basic data on revenue and expenditure, on long-term commitments and claims, on financial resources and the needs of long-term projects. In the case of long-term commitments, their effects on the management of the local self-government unit or the association of municipalities shall be indicated throughout the duration of the undertaking.

(3) The Territorial Authority shall publish the draft medium-term budgetary perspective on its website and on the official record at least 15 days before the date of the opening of its discussion at the meeting of the Territorial Authority. The full text of the proposal shall be published on the website. On the official plate, the proposal may be published to a narrower extent, containing at least data on revenue and expenditure in each year and on long-term commitments and claims. It shall at the same time notify the Territorial Authority on the official record, where the draft medium-term budgetary perspective is published and where it is possible to examine the paper form. The publication shall continue until the medium-term budgetary perspective is published. Comments on the draft medium-term budgetary perspective may be made in writing by the citizens of the local authority within the time limit set for its publication or orally at the meeting of the representative.

(4) The Territorial Authority shall publish the medium-term outlook of the budget on its website within 30 days of the date of its approval and shall at the same time notify it on the official record where it is published in electronic form and where it is possible to consult the paper form. In this way it must be published until the publication of the new medium-term budgetary perspective.

§ 4

Budget

(1) The budget of the local and local authorities is a financial plan governing the financing of the local and local authorities' activities.

(2) The financial year is the same as the calendar year.

(3) The processing of the annual budget shall be based on the medium-term outlook of the budget.

(4) The budget shall, as a general rule, be drawn up in a balanced manner. It may be approved as surplus if some of the revenue of a given year is to be used only in subsequent years or is to be used for repayment of principal of loans from previous years.

(5) The budget may be approved as deficit only if the deficit can be met

(a) funds from previous years; or

(b) contractually secured loan, (5) loan, (6) repayable financial assistance or income from the sale of municipal bonds to a local self-governing entity ("repayable resources").

(6) When applying measures under the Act on the Rules of Budgetary Responsibility, the budget of the Territorial Authority may be approved as deficit only if the deficit can be paid with funds from previous years or with repayable financial assistance. A contractually secured loan (5), loan (6) or income from the sale of municipal bonds to a local authority can only be covered by a deficit arising from pre-financing projects co-financed by the European Union budget.

(7) The positive balance of budgetary management funds of the current year shall be transferred to use in the following year to cover budgetary expenditure or transferred to funds (Section 5).

(8) The management deficit is paid out of funds from previous years or covered from recoverable sources due from the budget in subsequent years.

§ 5

Funds for local authorities and municipalities

(1) The territorial unit and the association of municipalities may establish funds for specific purposes or without a specific purpose.

(2) In particular, the resources of the funds of the local authorities or the association of municipalities may be:

(a) surpluses in previous years;

(b) revenue from the current year not intended for use in the current year;

(c) transfers of funds from the budget during the year to special-purpose funds.

§ 6

Budget content

(1) The content of the budget shall be revenue and expenditure and other monetary operations, including the creation and use of funds, unless it is further stated that they are taking place outside the budget.

(2) Money operations are carried out outside the budget concerning:

(a) foreign funds;

(b) the combined funds.

(3) The business activity of the local and local authorities shall be monitored outside budgetary revenue and expenditure. The result shall be reflected in the budget and shall be part of the final account of the local and local authorities.

§ 7

Revenue from the municipal budget

(1) The revenue of the municipal budget consists in particular of:

(a) income from own property and property rights;

(b) revenue from the results of own activities;

(c) income from the economic activity of legal persons, provided that, under this or other law, it is the income of the municipality which established or established the organisation;

(d) revenue from own administrative activity, including revenue from the performance of public administration, to which the municipality is entrusted under specific laws, in particular from administrative charges on that activity, revenue from fines collected and contributions imposed under the jurisdiction of the municipality under this law or special laws, unless otherwise specified further;

(e) income from local fees under the Special Act, 7)

(f) income or shares in taxes pursuant to special law, 8)

(g) subsidies from the State budget and the State funds,

(h) subsidies from the county budget;

(i) the funds acquired by the administrative activities of other government bodies, such as fines imposed by them and other financial charges and administrative penalties, if they are the income of the municipality under specific laws;

(j) donations and allowances received;

(k) other income which, under special laws, falls within the income of the municipality.

(2) The municipality may use funds provided through the National Fund.

(3) The municipality may also use repayable resources to meet its needs (Section 4 (5) (b)).

(4) The municipality may use a refundable financial assistance from the State budget, the county budget or the budget of another municipality to cover the temporary discrepancy between the drawing of budgeted expenditure and the discharge of budgetary revenue to cover them. The repayable financial assistance is interest-free. Its late repayment shall be considered a detention of funds.

§ 8

Revenue from the county budget

(1) The revenue of the county budget consists in particular of:

(a) income from own property and property rights;

(b) revenue from the results of own activities;

(c) revenue from the organisation's economic activity, provided that under this or any other law it is revenue from the budget of the region which has established or founded the organisation;

(d) revenue from administrative activities, including revenue from the performance of the state administration, to which the county is entrusted under specific laws, in particular administrative charges on such activities, as well as revenue from selected fines imposed under the jurisdiction of the county under this law or special laws, unless otherwise specified further;

(e) income or shares in taxes pursuant to special law, 8)

(f) subsidies from the State budget and the State funds,

(g) donations and allowances received;

(h) other income falling within the income of the county under special laws;

(i) funds acquired by the administrative activities of other government bodies, such as fines imposed by them and other financial charges and administrative penalties, if they are the income of the county under specific laws.

(2) The Region may use funds provided through the National Fund.

(3) The Region may also use repayable resources to meet its needs (Section 4 (5) (b)).

(4) The Region may use repayable financial assistance from the State budget or from the budget of another region to cover the temporary discrepancy between the drawing of budgeted expenditure and the implementation of budgetary revenue to cover them. The repayable financial assistance is interest-free. Its late repayment shall be considered a detention of funds.

§ 9

City budget expenditure

(1) The budget of the municipality is paid in particular:

(a) obligations on the municipality arising from the performance of the obligations imposed on it by law;

(b) expenditure on the municipality's own activity under its own responsibility, in particular expenditure relating to the management and development of own property;

(c) expenditure relating to the performance of the public administration to which the municipality is entrusted by law;

(d) obligations arising for the municipality from the contractual relations concluded in its management and from the contractual relations of its own organisations, if it has acceded to them;

(e) commitments made in the framework of cooperation with other municipalities or other bodies, including contributions to joint action;

(f) payment of interest on loans and loans received;

(g) expenditure on the issue of own bonds and on the payment of the proceeds thereof to their owners;

(h) expenditure on support to bodies carrying out public service activities and on support for private business beneficial to the municipality;

(i) other expenditure effected within the jurisdiction of the municipality, including donations and allowances for social or other humanitarian purposes.

(2) In addition to the expenditure referred to in paragraph 1, the municipality shall, in addition to its budget, reimburse the repayments of loans, loans and repayments of the principal of its own bonds to its owners.

§ 10

Region budget expenditure

(1) In particular, the budget of the Region shall be charged:

(a) commitments arising from the performance of obligations imposed by specific legislation for the region;

(b) expenditure on the activities of the regional authorities within its own competence, in particular expenditure relating to the management and development of own property;

(c) expenditure relating to the performance of a public administration for which the region is entrusted with specific legislation;

(d) obligations arising for the region from the contractual relations concluded in its management and from the contractual relations of its own organisations, if it has acceded to them;

(e) subsidies to municipal budgets in the region,

(f) commitments made in cooperation with other territorial units or with other bodies, including contributions to joint action;

(g) reimbursement of interest on loans and loans received;

(h) expenditure on the issue of own bonds and on the payment of the proceeds thereof to their owners;

(i) expenditure on supporting bodies carrying out public service activities and on promoting private business beneficial to the region;

(j) other expenditure effected within the scope of the region, including donations and allowances for social or other humanitarian purposes.

(2) In addition to the expenditure referred to in paragraph 1, the Land shall also reimburse the instalments of loans, loans and repayable financial assistance received and the repayment of principal of its own bonds to its owners.

Subsidy and repayable financial assistance

§ 10a

(1) For the purposes of this Act:

(a) by the provider of the local self-governing body, the urban part of the capital of Prague, the municipalities' union or the Regional Council of the Cohesion Region;

(b) the grant of funds provided from the budget of the local government, the municipality of Prague, the municipality or the Regional Council of the Cohesion Region to a legal or natural person for a specified purpose, with the exception of the contribution provided for in Sections 28 (7) and 31 (1) (b);

(c) the financial recovery by means of the funds provided free of interest from the budget of the local authority, the city of the capital of Prague, the association of municipalities or the Regional Council of the Cohesion region to a legal or natural person for a specified purpose, which their beneficiary is obliged to return to the budget of the provider within a specified period;

(d) by financial settlement of the subsidy, an overview of the drawing and use of the funds provided and of the return of unused funds to the budget of the provider;

(e) by financial settlement of the repayable financial assistance, an overview of the drawing and use of the funds provided and their return to the budget of the provider;

(f) a programme to provide subsidies or repayable financial assistance (hereinafter referred to as "the programme"), a summary of the terms and conditions of support for the purpose specified by the provider in the programme.

(2) The subsidy or repayable financial assistance shall be granted for the purpose specified by the provider in the programme (§ 10c), for another purpose specified by the applicant in the application or for the purpose laid down by specific legislation22). There is no legal entitlement to the grant or repayable financial assistance unless otherwise provided for in specific legislation22).

(3) The grant or repayable financial assistance, with the exception of the repayable financial assistance referred to in Article 34 (1), may be granted on the basis of a request for grant or repayable financial assistance through a public contract (hereinafter referred to as "the request ') or, where appropriate, on the basis of an obligation arising from a special legislature22; the application contains at least:

(a) the name and surname, the date of birth and the address of the applicant's residence for the grant or repayable financial assistance, if the applicant is a natural person, and if the natural person is an entrepreneur, the identity number of the person, if any, or, if the applicant is a legal person, the name or business name, registered office and identification number of the person, if any,

(b) the amount requested;

(c) the purpose for which the applicant wishes to apply the subsidy or the financial assistance to be recovered;

(d) the period during which the purpose is to be achieved, for the repayable financial assistance as well as the time limit for the recovery of the funds provided and the amount of each instalment;

(e) the reasons for the request;

(f) if the applicant is a legal person:

1. information on the identification of persons acting on behalf of the applicant, indicating whether they act as its statutory authority or whether they act on the basis of a power of attorney granted,

2. details of the beneficial owner of the legal person under the law governing the registration of the beneficial owners in the form of a complete extract of the valid data and data which have been deleted without refund or replaced by new data in the case of an individual; where the applicant for a subsidy is a foreign legal person, evidence of the data relating to his beneficial owner shall be provided either by an extract of the foreign registration similar to that of the beneficial owners or, in the absence of such foreign registration, by the identification of all persons who are the beneficial owner of the foreign legal person and by the supply of documents showing the relationship of all persons to the foreign legal person, in particular an extract of the foreign registration similar to the commercial register, the list of shareholders, the decision of the statutory authority to pay the profit share, the social contract, the instrument of incorporation or the statutes;

3. information on the identification of the persons in which he has a holding and the amount of that holding.

(g) a list of any annexes to the application;

(h) the date on which the application is drawn up and the signature of the person representing the applicant, in the case of representation on the basis of both the power of attorney and the power of attorney.

(4) If the provider does not comply with the application, he shall inform the applicant without undue delay that his request has not been granted and the reason for the non-compliance.

(5) The public contract for the grant or repayable financial assistance shall include at least:

(a) the name, registered office, identification number of the grant provider or repayable financial assistance;

(b) the name and surname, date of birth and address of residence, if the recipient of the grant or of the repayable financial assistance is a natural person and if the natural person is an entrepreneur, also the identity number of the person, if assigned, or, if the beneficiary or the repayable financial assistance is a legal person, the name or, where appropriate, the business name, registered office and identification number of the person, if allocated;

(c) the number of the bank account of the provider and the recipient of the subsidy or of the repayable financial assistance or the way in which the funds will be provided;

(d) the amount or amount to which the grant or repayable financial assistance may be granted; in the case of a grant or repayable financial assistance involving funds covered by the State budget, the budget of the State Fund or the National Fund, the amount of such funds and the source of their cover; for a subsidy which is not granted on a one-off basis, the amount of the individual amounts or the method of determining them and the dates for granting them,

(e) the purpose for which the funds provided are intended;

(f) the period within which the intended purpose is to be achieved;

(g) for repayable financial assistance, the time limit for recovery of the funds provided and the amount of each instalment;

(h) the conditions which the beneficiary is obliged to fulfil when using the funds;

(i) where appropriate, other conditions relating to the purpose for which the funds have been provided, which the beneficiary is obliged to comply with;

(j) the time for submitting the financial settlement of the grant or repayable financial assistance and the account number to which unused funds or repayable financial assistance are to be repaid;

(k) where the beneficiary of the grant or of the repayable financial assistance is a legal person, the obligations of the beneficiary in the event of conversion or cancellation of the legal entity with liquidation;

(l) the date of signature of the contract by the Contracting Parties and their signatures.

(6) In a public grant contract, the conditions laid down in paragraph 5 (i) may be defined in terms of the conditions under which the breach of which is considered to be less serious, for which the levy shall be imposed for breach of budgetary discipline less than the amount of funds unduly used or withheld. The public grant contract shall specify the fixed amount, percentage or percentage range within which the levy will be set for the determination of the lower amount. The percentage or percentage range shall be determined by means of the appropriations provided for the use of which there has been a breach of budgetary discipline.

(7) The terms and conditions for granting the grant or repayable financial assistance, which include the funds received by the grant or repayable financial assistance provider from the State budget, the State Fund budget or the National Fund, shall be in accordance with the conditions under which the grant or repayable financial assistance provider was granted the funds.

(8) In a public grant contract, the provider may specify the costs or costs which need not be demonstrated and which will be charged by a lump sum; flat-rate expenditure or costs shall be fixed:

(a) by a percentage of the expenditure or costs actually incurred and demonstrated, by the provider of the determined expenditure or costs;

(b) on the basis of a provider of determined unit costs; or

(c) as a fixed amount covering all or part of the expenditure or expenditure.

§ 10b

(1) Disputes arising from legal relationships in the granting of grants or repayable financial assistance shall be decided in accordance with the administrative rules

(a) the Ministry of Finance, if one of the Contracting Parties is a region, the association of municipalities of which the capital of Prague is a member, or the Regional Council of the Cohesion Region;

(b) the Regional Authority in its delegated capacity, where the Contracting Party is a municipality or a association of municipalities whose capital is not a member of the City of Prague, whose administrative district the municipality is situated or whose administrative district the municipality is situated;

c) The Municipality of the City of Prague in the Transferred Jurisdiction, if one of the Contracting Parties is the City of Prague.

(2) The Ministry of Finance shall perform the tasks of the superior administrative authority of the Regional Authorities and the City of Prague in relation to the obligation laid down in paragraph 1.

(3) No appeal or degradation may be brought against a decision given pursuant to paragraph 1.

§ 10c

(1) The provider shall publish the programme on his official record in a manner enabling remote access not later than 30 days before the start of the period referred to in paragraph 2 (f). The provider of the municipal union shall publish the programme on the official plates of the Member States in a manner enabling remote access not later than 30 days before the start of the period referred to in paragraph 2 (f). The programme shall be published for at least 90 days from the date of publication.

(2) The programme shall contain at least:

(a) the purpose for which the funds may be provided;

(b) the reasons for supporting the intended purpose;

(c) the estimated total amount of funds allocated in the budget to support the intended purpose;

(d) the maximum amount of the grant or repayable financial assistance in a case or case, or the criteria for determining the amount of the subsidy;

(e) the number of eligible applicants;

(f) the deadline for submitting the application;

(g) criteria for evaluating the application;

(h) the deadline for the decision on the application;

(i) the conditions for granting the grant or repayable financial assistance;

(j) the model of the application and, where appropriate, the content of the annexes thereto.

§ 10d

(1) The provider shall publish, with the exception of the association of municipalities, a public contract for the grant or repayable financial assistance and its additions on his official record in such a way as to enable remote access within 30 days of the date of conclusion of the contract or its amendment. The public contract for grant or refundable financial assistance up to CZK 50 000 is not published; if, by concluding an amendment to a public contract, the grant or repayable financial assistance is increased above CZK 50,000, the provider shall publish the public contract and its supplement on his official record in a manner enabling remote access within 30 days of the date of conclusion of the supplement. A public contract, including amendments, shall be published for at least 3 years from the date of publication.

(2) The provider, which is a municipality, will publish a public contract for the grant or repayable financial assistance and its additions on the official boards of the Member States in a manner that allows remote access within 30 days of the date of conclusion of the contract or its amendment. The public contract for grant or refundable financial assistance up to CZK 50 000 is not published; If, by concluding an amendment to this public contract, the grant or refundable financial assistance is increased above CZK 50,000, the association of municipalities will publish the public contract and its amendment on the official boards of the Member States in a way that allows remote access within 30 days of the date of conclusion of the supplement. A public contract, including amendments, shall be published for at least 3 years from the date of publication.

(3) Where a public contract, or a supplement thereto, contains information which is excluded from disclosure under special legislature23, the contract or supplement shall be published without information excluded from disclosure, including an indication of the reason for exclusion. The publication shall exclude the information provided for directly by the European Union24.

ČÁST TŘETÍ

BUDGET PROCEDURES

§ 11

Establishment and publication of the budget of the local authority

(1) The Territorial Authority shall draw up the budget following its medium-term budgetary outlook and on the basis of:

(a) data from the breakdown of the State budget or budget provisional by which the State budget determines its relations with the budgets of the regions or individual municipalities;

(b) in the case of the municipality, also the figures from the county budget by which the county budget determines its relations with the municipalities' budgets in the county.

(2) In the event that the territorial unit participates in the implementation of a programme or project co-financed by the budget of the European Union, its budget for the relevant calendar year shall include a specified amount of funding earmarked for co-financing the European Union programme or project.

(3) The Territorial Authority will publish the draft budget on its website and on the official record at least 15 days before the date of the opening of the meeting of the Territorial Authority Board (10). The full text of the proposal shall be published on the website. On the official plate, the proposal may be published to a narrower extent, which shall include at least data on the revenue and expenditure of the budget in the classification by the highest units of the generic classification of the budget composition. It shall simultaneously notify the territorial unit on the official record, where the draft budget is published and where it is possible to examine the paper form. The publication shall continue until the publication of the budget. Comments on the draft budget may be made in writing by the citizens of the competent local authority within the time limit set for its publication or orally at the meeting of the representative.

(4) The Territorial Authority shall publish the budget on its website within 30 days of the date of its approval and shall at the same time notify it on an official record where it is published in electronic form and where it is possible to consult the paper form. It shall be published in this way until the budget for the following financial year has been published, but at least until the end of the financial year for which it has been approved.

§ 12

Binding indicators

(1) The budget of the local authority and the budget of the association of municipalities are drawn up in accordance with Article 2 (3) of the budget structure.

(2) The authorities of the local authority and the authorities of the municipality shall, when approving it, discuss the budget by budget composition. The approved budget shall express binding indicators which shall be governed by:

(a) the executive bodies of the local authority and the association of municipalities in the management by budget;

(b) legal persons established or established under the jurisdiction of a local authority in their management;

(c) legal persons established under the jurisdiction of the Union;

(d) other persons to receive subsidies or contributions from the budget.

§ 13

Budget provisional

(1) If the budget is not approved before 1 January of the financial year, the budgetary management of the local authority and the association of municipalities shall be governed by the rules of the budget provisional until the budget is approved.

Citation	Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	09.08.2000
Effective from	01.01.2001
Effective until	-
Status	Valid

Act No. 250 / 2000 Coll.

Law on the budgetary rules of territorial budgets

Contents