Act No. 26 / 2008 Coll.
Act amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and other related laws
Valid
Law
Effective from 01.03.2008
Text versions:
01.03.2008
12.02.2008
Zobrazeno prvních 200 z celkem 317 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
26
THE LAW
of 16 January 2008
amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the budgetary rules law
Act No. 218 / 2000 Coll., on the Budget Rules and on the Amendment to Certain Related Laws (Budget Rules), as amended by Act No. 493 / 2000 Coll., Act No. 141 / 2001 Coll., Act No. 187 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 200 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 130 / 2003 Coll., Act No. 138 / 2004 Coll., Act No. 140 / 2004 Coll., Act No. 257 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 546 / 2004 Coll., Act No. 1 / 2005 Coll., Act No. 127 / 2005 Coll., Act No. 361 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 546 / 2005 Coll.
1. In Article 2, the following paragraph 5 is added:
"(5) For reasons of particular character of activity, the Ministry may issue special procedures for their financial management (2b) for the intelligence services of the Czech Republic2a.
2a) Act No. 153 / 1994 Coll., on intelligence services of the Czech Republic, as amended.
(2b) Annex 3 to Government Regulation No 522 / 2005 Coll., establishing a list of classified information. '
2. in § 3 (h), including footnote 3a,
"(h) by the Treasury's funds, the sum of the funds:
1. state budget revenue and expenditure accounts,
2. the accounts of state financial assets,
3. the Treasury liquidity management account,
4. the accounts of the financial and customs offices on which tax revenue is managed, which are subsequently addressed to the budgets of the territorial authorities (3), the State Fund for Transport Infrastructure and the State Fund for the Environment (3a) and the accounts for the management of the funds from selected customs duties to be charged to the European Communities' own resources;
5. the accounts of the reserve funds of the State's organisational units and the accounts of the funds of the State's cultural and social needs;
6. accounts of foreign funds, accounts for which it is apparent from the nature of the revenue and expenditure provided by the legislation that they are not part of the revenue or expenditure of the state budget, of the separate current accounts of the catering industry, of the accounts of the associated funds (§ 72),
7. the accounts of the contribution organisations and the accounts of the state funds held in banks and branches of foreign bank4) (hereinafter referred to as "the bank") or held in accounts held with the Czech National Bank,
(3a) Article 2 (1) (b) of Council Decision No 597 / 2000 (EC, Euratom) of 29 September 2000 on the system of the European Communities' own resources. "
3. In Article 3 (i), the words "the amortisation of government debt and, in order to manage liquidity, the purchase of securities or fixed-term deposits' are replaced by the words" a change in the status of bank accounts which are not deposit accounts, the amortisation of government debt and, in order to manage liquidity, the purchase and sale of securities or deposits which are not linked to a specified period '.
4. In Article 3 (j), including footnotes 4a to 4c:
"(j) a programme or project co-financed by the budget of the European Union, a set of material, time and financial conditions for activities to achieve the objectives set by the European Communities, through the Structural Funds (4a), the Cohesion Fund (4a), the support for rural development (4b) or the European Fisheries Fund (4c);
(4a) Council Regulation (EC) No 1083 / 2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260 / 1999.
(4b) Council Regulation (EC) No 1698 / 2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD). Commission Regulation (EC) No 1320 / 2006 of 5 September 2006 laying down rules for the transition to support for rural development under Council Regulation (EC) No 1698 / 2005.
(4c) Council Regulation (EC) No 1198 / 2006 of 27 July 2006 on the European Fisheries Fund. ';
5. in Article 7 (1) (a):
"(a) expenditure on the activities of the State's organisational units and expenditure on the activities of the contribution organisations under their responsibility, which are operating contributions, funding for the financing of programmes and actions (Sections 12 and 13), operating expenditure subsidies, which are covered or are to be covered by the European Union budget, including a fixed proportion of the State budget for the financing of such expenditure, and subsidies for operating expenditure under international agreements whereby the Czech Republic is entrusted with funds from the European Economic Area Financial Mechanism, the Norwegian Financial Mechanism and the Swiss-Czech Cooperation Programme (hereinafter referred to as" the Financial Mechanism ")."
6. in Article 7 (1) (t), the words "legislation" shall be replaced by the words "law."
7. In Article 7 (2), "to (p) 'is replaced by" to (o)';
8. In the first sentence of Article 8 (1), the words "voluntary communal volumes, regional councils of cohesion regions' shall be inserted after the words" units'.
9. In Paragraph 8 (1), at the end of the second sentence, the words "such expenditure shall not exceed that amount 'shall be added.
10.Paragraph 8 (2) reads as follows:
"(2) The Ministry directs the work on the draft State Budget Act. The administrators of chapters, state funds, local authorities, voluntary associations of municipalities, regional councils of cohesion regions and other legal and natural persons who require funds from the state budget or the provision of a State guarantee shall be required to submit to the Ministry the data necessary for the drafting of the State Budget Bill within the deadline, scope and structure laid down by the Ministry by the Decree. This does not concern the chapters of the Office of the President of the Republic, the Chamber of Deputies, the Senate, the Constitutional Court, the Supreme Audit Office and the Office of the Ombudsman. The municipalities and the voluntary bundles of municipalities shall submit data through the regions which submit these data to the Ministry, with the voluntary bundles of municipalities doing so through the region where they have their registered office. The capital Prague presents data directly to the Ministry. The documents for drawing up the draft State budget expenditure for financing programmes (Section 12 (1)) shall always be submitted directly by municipalities and voluntary associations of municipalities to the competent administrator of the chapter. The activity of the regions according to the fourth sentence shall be carried over by the scope. '.
11. in § 8a (2) (c):
"(c) the amount of revenue from the budget of the European Union and the financial mechanisms which were set at a different level in determining this amount;"
12. in the last sentence of Article 9 (1), the word "or" shall be replaced by "a."
13. In Article 10 (2), the first sentence is replaced by the following: "The budget of the chapter shall include the budget revenue and expenditure of the administrator of the chapter, the revenue and expenditure of the organisation of the State under its responsibility, the expenditure on the activities of the contribution organisations referred to in Article 7 (1) (a) and the contributions of the beneficiary organisations under its responsibility."
14. in Paragraph 10 (3), the second sentence is deleted;
15. The following Section 11a is inserted after Section 11, including footnote 13a:
Implementation of obligations under European Community law relating to the European Communities' own resources
The system of the European Communities' own resources shall be governed by Council Decision 2007 / 436 / EC, Euratom of 7 June 2007 on the system of the European Communities' own resources 13a).
13a) Official Journal L 163, 23.6.2007, p. 17. '
16. Paragraph 12 (1), including footnote 14a, reads as follows:
"(1) The programme means a set of material, time and financial conditions of specific actions for the acquisition or technical evaluation of tangible and intangible longterm property (14), with the exception of small tangible and intangible longterm property (14a).
14a) Sections 7 and 8 of Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities which are local authorities, contributory organisations, state funds and organisational elements of the State, as amended. '
17. Paragraph 12 (3) reads:
"(3) The material, time and financial indicators of specific actions shall be recorded in the Programme Financing Information System (hereinafter referred to as the" Information System "), unless otherwise provided for in specific legislation."
18. In Paragraph 14, at the end of paragraph 3, the dot is replaced by a comma and the following point (k) is added:
"(k) other obligations which the beneficiary carries out in connection with the grant or repayable financial assistance and the non-compliance of which is not an unauthorised use pursuant to Article 3 (e)."
19. in Paragraph 14, the following paragraph 7 is inserted after paragraph 6:
"(7) In the case of grant to the regional budget or Regional Council of the Cohesion Region, where the region or Regional Council of the Cohesion Region has an obligation to provide the funds so obtained to a legal or natural person, the region or Regional Council of the Cohesion Region may, in the decision to grant the subsidy, undertake to return to the State budget within a specified period and, in the case of the funds referred to in Article 44 (2) (d) and (f), to the National Fund the funds which the relevant legal or natural person has returned to the budget of the region or Regional Council of the Cohesion Region as a penalty for breach of budgetary discipline under a specific legislation, or the funds which the relevant legal or natural person has returned to the region's region's region as unused. ';
Paragraphs 7 to 9 shall be renumbered paragraphs 8 to 10.
20. In Paragraph 14 (8), the words "and, mutatis mutandis, paragraph 7 'are inserted after the number" 6'.
21. Paragraph 14 (11) reads as follows:
"(11) A natural or legal person who has paid for the acquisition of goods or services, for the provision of performance, for the execution of works or for the acquisition of rights by means of a subsidy and who has exercised the right to deduct value added tax, in which he has included the amount to which he was entitled on account of such acquisition, may not include that amount in the financial settlement of the grant. If it is included in it and has applied the right to deduct only afterwards, it shall be obliged to pay the amount of the deduction to the financial settlement account within a month of the claim. ';
22. in Paragraph 15 (1), the word "or" shall be deleted at the end of point (b).
23. In Article 15, at the end of paragraph 1, the dot is replaced by "or 'and the following point (d) is added:
"(d) to establish that the purpose for which the subsidy has been granted cannot be fulfilled properly or in a timely manner if there is no longer a breach of budgetary discipline."
24. In Article 15 (3), the word "provided 'is replaced by the words" sent from the State budget account'.
25. in Article 16 (2), the words "or financial mechanisms" shall be added at the end of the text of point (c) and in the sentence after point (d) the words "provided" shall be replaced by the words "may be provided."
(26) Title IV reads as follows: "ASSESSMENT OF THE IMPLEMENTATION OF THE STATE BUDGET, THE BUDGET OF THE STATE FUNDS, THE BUDGET OF THE TERRITORIAL PERSONS, THE COMPETENT BUDGET AND THE REGIONAL BOARD OF THE COHESION REGIONS AND THE ACCOUNTS OF THE STATE BUDGET '.
27. The heading under Paragraph 20 reads: "Evaluation of the implementation of the state budget, the budgets of the state funds, the budgets of the local authorities, voluntary associations of municipalities and the Regional Councils of the Cohesion Regions."
28. In the second sentence of Article 20 (1), the words ", voluntary communal unions, regional councils of cohesion regions' shall be inserted after the words" units'.
29. in Paragraph 20 (4):
"(4) The administrators of the chapters, the State's organisational units, the contribution organisations, the local authorities, the voluntary volumes of municipalities, the Regional Council of the Cohesion Regions, the State funds and other beneficiaries of the funds provided by the State budget are required to submit the data necessary for the ongoing evaluation of the implementation of the State budget. The obligation to submit the data needed for the ongoing evaluation of the implementation of the State budget shall also apply to legal and natural persons for whom a State guarantee has been provided to secure repayment of loans. Territorial authorities, state funds, voluntary municipal bundles and Regional Council of the Cohesion regions are required to submit the data needed for the ongoing evaluation of their budgets. The municipalities and voluntary bundles of municipalities submit data through the regions, with voluntary bundles of municipalities doing so through the county where they have their registered offices. The regions, the capital of Prague and the Regional Council of the Cohesion regions submit data to the Ministry. Data relating to the financing of programmes shall be submitted directly to the competent administrator of the chapter by municipalities and voluntary associations of municipalities. The activity of the regions according to the fourth sentence shall be carried over by the scope. '.
30.
Efficiency of State budget funds
(1) The effectiveness of State budget funds is given by binding indicators of the State budget.
(2) The transfer of funds between State budget chapters shall maintain the effectiveness given by the binding State budget indicator, where it is not a budgetary measure under Article 24 (1) (a).
(3) The purpose of the use of the funds of the General Treasury Chapter is determined by the Ministry in the framework of the binding indicators of the State Budget Act or in the case of transfers pursuant to Paragraph 24 (1) (a). The purpose of the use of the government's budget reserve shall be determined by the Government or by the Minister for Finance acting under its authority.
(4) Appropriations assigned from Chapter General Treasury, including those assigned from the government budget reserve, may not be subject to further budgetary measures. In the event that they are not consumed in the current financial year (Section 47), they may be used only for a specified purpose in the following years. '
31. In Article 23, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The budgetary measure shall be deemed to have been implemented by entering it in the chronological records referred to in Article 25 (10)."
32. In Article 24, the following paragraph 4 is inserted after paragraph 3:
"(4) The Minister for Finance may increase the total revenue and expenditure of the State budget without changing its balance and the relevant binding indicators by the amount by which the expected expenditure for financing programmes or projects co-financed by the budget of the European Union will be higher than laid down in the State Budget Act. This authorisation may be used after the exhaustion of all the appropriations budgeted for financing programmes or projects co-financed by the budget of the European Union and all funds transferred to the reserve funds for this purpose and after the exhaustion of the entitlements provided for in Article 47. '.
Paragraphs 4 to 7 shall be renumbered paragraphs 5 to 8.
33.In Article 24 (8), "(e)" is replaced by "(d)" and the reduction in entitlements referred to in Article 47 (7) (c) ";
34. in § 25 (1) (b), the words "on the use of savings from previous years" shall be inserted after the words "(§ 45 (3))."
35. in Article 25 (1) (c), the words "financial mechanisms" shall be inserted after the words "Union."
36. In Article 29 (3), the words "voluntary associations of municipalities, regional councils of cohesion regions' shall be inserted after the words" units'.
37. In the first sentence of Paragraph 30 (1), the words "voluntary communes, regional councils of cohesion regions" shall be inserted after the words "units."
38. in Paragraph 30 (2):
"(2) The administrators of chapters, local authorities, voluntary communes, regional cohesion councils and state funds are required to submit to the Ministry the data necessary for the preparation of the draft state closing account. The municipalities and voluntary bundles of municipalities submit data through the regions, with voluntary bundles of municipalities doing so through the county where they have their registered offices. The regions, the capital of Prague and the Regional Council of the Cohesion regions submit data to the Ministry. Data relating to the funding of programmes (Section 12) shall always be submitted directly by municipalities and voluntary associations of municipalities to the competent administrator of the chapter. The structure, dates and scope of the submitted data for the preparation of the draft State Accounts shall be determined by the Ministry by a decree. The activity of the regions according to the sentence of the second sentence shall be transferred by the scope. '.
(39) In Paragraph 30 (3), the words "the voluntary volumes of municipalities, the Regional Councils of the Cohesion Regions" shall be inserted after the words "the units."
40. Paragraph 33 (1) to (4) reads as follows:
"(1) The Treasury's funds are kept separately at:
(a) State budget revenue and expenditure accounts;
(b) accounts of state financial assets;
(c) the Treasury liquidity management account;
(d) the accounts of the financial and customs offices on which the tax revenue is managed, which are subsequently determined by the budgets of the local authorities and the State Fund for Transport Infrastructure, and the accounts for the management of the funds from selected customs duties to be charged to the European Communities' own resources (3a);
(e) the accounts of the reserve funds of the State's organisational units and the accounts of the funds of the State's cultural and social needs;
(f) accounts of foreign funds, accounts showing, by virtue of the nature of the revenue and expenditure provided by the legislation, that they are not part of the revenue or expenditure of the state budget, separate current catering and associated expenditure (§ 72),
(g) the accounts of the contribution organisations;
(h) State funds accounts;
(i) other accounts provided for by special law
(hereinafter referred to as "accounts subordinate to the Treasury ').
(2) The Czech National Bank has a comprehensive Treasury account to manage the designated funds of the Treasury; the general account of the Treasury shall be subordinated to the accounts referred to in points (a) to (e) of paragraph 1, or, where applicable, to the accounts referred to in point (i), on which the special law provides that they shall be subordinated to the general account of the Treasury. Accounts submitted to the Treasury, which are not subordinate to the Treasury's general account, are managed by the Czech National Bank or the Bank.
(3) The total of non-fixed-term funds in accounts subordinated to the Treasury's general account must not be negative. Balances in accounts which are not subordinated to the Treasury's general account shall not be negative.
(4) The content and scope of the activities relating to the management of the Treasury's general account, including the conditions for remuneration of the balance in that account, are determined by the contract between the Ministry of Finance and the Czech National Bank. "
(41) footnote 19a is deleted.
42. Paragraph 33 (5) is deleted.
Paragraphs 6 to 8 shall become paragraphs 5 to 7.
43. In the heading under Section 34, the word "liquidity" shall be inserted after the word "Management."
44. In the first sentence of Article 34 (3), the words "other funds of the State under Article 33 (2) (g) and (h) 'are replaced by the words" funds of the Treasury under Article 33 (2), last sentence'.
45. in Paragraph 34 (4):
"(4) The Ministry may invest in the money market in government bonds or securities of the Czech National Bank in the short term. Paragraph 36 (7) is without prejudice to this. Such operations shall not jeopardise the activities of financial or customs offices under specific legislation, the use of funds in the accounts of the reserve funds of the State's organisational units and in the accounts of the funds of the State's cultural and social needs, or the fulfilment of the requirements for funds designated as the own resources of the European Community3a. '
46. In Article 35, the following paragraph 4 is added:
"(4) The Ministry is entitled to borrow money from legal persons and to lend money to legal persons for whom all obligations are guaranteed by the State under a special law; in connection with this, the Ministry is entitled to negotiate for such legal entities transactions in investment instruments, including derivatives, to limit the interest and monetary or other risks of such legal entities. ';
47. Paragraph 36, including footnotes 21 and 21a, reads as follows:
(1) The Ministry shall exercise the management of State financial assets and liabilities.
(2) State financial assets are:
(a) the funds transferred from the results of the budgetary management of previous years on the basis of decisions taken by the Chamber of Deputies and other funds decided by the Government or the Chamber of Deputies or funds provided for by special legislation21);
(b) the ownership of the State in companies and securities with which the State is the owner and with which it is not entitled to manage any Chapter Administrator;
(c) claims by the State on loans granted, repayable financial assistance granted under Chapter General Treasury or State financial assets, as well as claims on realised State guarantees and claims on the State transferred to it by other entities;
(d) other claims.
(3) State financial assets include a special account of the pension reform reserve for which the Ministry, for each year in which the income of the pension insurance insurance premium, including the income from periodic penalty payments and pension fines, has been higher than the expenditure on pension insurance benefits, including the expenditure relating to the collection of pension insurance premiums and the payment of pension insurance benefits, transfers from the State budget an amount equal to the difference between such income and expenditure. The Ministry shall determine the method of calculating the difference between such revenue and expenditure by decree. The revenue of this account shall also consist of the funds referred to it under specific legislation. The funds of this account are used for pension reform, according to the resolution of the Chamber of Deputies on a government proposal. The amount used shall be increased by the budget of State budget expenditure and the appropriations shall be amended if the use has not been budget. The Ministry is authorised to invest temporarily free funds held in this account in government bonds and Czech National Bank bonds, as well as bonds issued by Member States of the Organisation for Economic Cooperation and Development, and bonds issued by central banks of those States or by the European Central Bank. Paragraph 35 (1) and (2) shall apply mutatis mutandis to the investment of the funds of the account. Investment income is the income of this account. Account funds management reports are part of the State Final Account.
(4) Recoverable financial assistance, equity and securities held by the State with which they are competent to manage chapter managers are owed, the Ministry is required to register outside the balance sheet of state financial assets and liabilities. The dates for the transmission of data on the status of such financial assets, their scope and their structure shall be determined by the Ministry by a decree.
(5) State financial assets created from the results of the budgetary management of previous years may be used only with the consent of the Chamber of Deputies. The use of other State financial assets shall be decided by the Government or by the Minister for Finance acting under its authority. This also applies to the granting of grants or repayable financial assistance from state financial assets. Paragraphs 14 (1), (3) to (5) and (9) and (15) shall apply mutatis mutandis to the grant and repayable financial assistance from state financial assets and their withdrawal.
(6) Financial operations of state financial assets are State budget operations.
(7) The Ministry is entitled to acquire, dispose of and dispose of government bonds and to acquire and dispose of bonds issued by the Czech National Bank as part of the exercise of the management of State financial assets and of accounts held under a special law outside the state budget and state financial activity21a. The Ministry is further entitled to negotiate transactions with other investment instruments, including derivatives, to limit interest and currency risks, in the framework of the exercise of the management of state financial assets and in the context of the management of accounts held under a special law outside the state budget and state financial activity21a. The Ministry is entitled to negotiate with domestic or foreign persons, either individually or on a contractual basis, using the services of securities dealers, foreign securities dealers or Czech National Bank.
(8) State financial liabilities are:
(a) State liabilities arising from officially accepted foreign loans, bank loans and government bonds issued;
(b) other obligations of the State.
(9) The sum of the State financial liabilities constitutes the State debt.
(10) The Government submits a report to the Chamber of Deputies on the expected development of state financial assets and liabilities, together with the draft State Budget Act.
21) Act No. 77 / 1997 Coll., on State Enterprise, as amended.
21a) For example, Act No 178 / 2005 Coll., on the abolition of the National Property Fund, as amended. '
48. in Paragraph 37 (1):
"(1) The National Fund is a summary
(a) the funds entrusted by the European Communities to the Czech Republic for the implementation of programmes or projects co-financed by the budget of the European Union;
(b) Transition Facility funds; and
(c) the funds of the financial mechanisms entrusted to the Czech Republic under international agreements. "
49. In Paragraph 37, at the end of paragraph 2, the sentence "The Ministry shall coordinate and manage the management of the financial flows of the funds provided by the financial mechanisms."
50. In the first sentence of Paragraph 37 (8), the words "or the international treaty to which the Czech Republic is bound" shall be inserted after the word "Community."
51. In Paragraph 38, the words "and 44a 'shall be added at the end of paragraph 1.
52. Paragraph 39 (2) reads as follows:
"(2) The Ministry, the Financial Directorate, the Chapter Managers and the Region ensure control of the management of State budget funds, funds provided from the State Budget, other funds from the State, funds from the National Fund and funds provided from the National Fund under the special legislation governing financial control (hereinafter referred to as" financial control. ")."
53.In Paragraph 39 (3), the last sentence is deleted.
54. in Article 44 (2), the words "or from financial mechanisms" shall be added at the end of the text of point (e).
55. in Paragraph 44 (2), the words "or from financial mechanisms" shall be added at the end of the text of point (f).
56. in Article 44a (1) (a) (3), "(c) to (g)" is replaced by "(d), (f) and (g)";
57. in Article 44a (2), "(a) or (c)" is replaced by "(a), (c) or (e)."
58. in Article 44a (4) (a), in the part of the sentence in front of the semicolon, the words' but the payment for breach of budgetary discipline may not be higher than the amount of the subsidy paid on the date of breach of budgetary discipline 'shall be inserted after the word "subsidy."
(59) In Paragraph 44a (4) (b), the words "the total amount of subsidy" are replaced by the words "the amount of subsidy paid on the date of breach of budgetary discipline."
60.In Paragraph 44a (5):
"(5) Pending the fulfilment of the obligation to make a payment for breach of budgetary discipline,
(a) which is the unauthorised use or retention of funds for repayable financial assistance, the instalments of such assistance effected from the date of breach of budgetary discipline shall be included;
(b) which is the unauthorized use of the subsidy, the amounts due to the unauthorised use of the subsidy shall be taken into account by the provider not yet paid. "
61. the words "or not paid in accordance with the procedure laid down in paragraph 5 (b)" shall be added at the end of the second sentence.
62.Paragraph 44a (9) reads as follows:
"(9) The Ministry may, for reasons of special consideration, waive, in whole or in part, the payment for breach of budgetary discipline or penalty payment for late payment, except for the payment of funds unduly used or withheld pursuant to Article 44 (2) (a) and (b). ';
63.In the last sentence of Paragraph 44a (10), the words "Financial Directorate or Ministry" are replaced by the words "Ministry."
64. In Paragraph 45 (4), the last sentence is replaced by the sentence "The balances of these accounts shall be organised by the Czech National Bank on 31 December in such a way that the resulting balance of these accounts is zero."
65.In Paragraph 45 (8):
"(8) Balances in the accounts referred to in paragraph 5 shall not be forfeited at the end of the year. Interest on these accounts shall be the income of the State budget and the remuneration for banking services shall be the expenditure of the State budget, unless otherwise provided for in this Act. '
66. In Article 45 (9), the words "the contributions of participants to the conferences which were lodged during the current financial year for the conferences organised at the beginning of the following year 'are deleted.
67.In Paragraph 45 (10), "3" is replaced by "10."
68.
The organisation of the State shall, by 31 December of the current year, transfer funds to pay wages for the month of December, including expenditure relating thereto, including travel expenses paid at the same time as the salary to the account of foreign funds. Social security premiums and contributions to state employment policy, public health insurance premiums and allocations to the fund of cultural and social needs are the contributions related to wage payments. Where applicable, the non-spent funds shall be transferred by the organisation of the State from the account of foreign funds to its income account on the day of the payment deadline for the month of December. ';
69. Paragraph 47, including footnotes 25b and 25c, reads as follows:
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 26 / 2008 Coll., amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.02.2008 |
|---|---|
| Effective from | 01.03.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0