Full version of Act No. 27 / 2010 Coll.
Full text of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as resulting from subsequent amendments
Valid
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
ČÁST TŘETÍ
§ 11
§ 11a
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 17a
§ 18
§ 19
§ 20
§ 21
§ 22
§ 22a
§ 22b
ČÁST ČTVRTÁ
§ 23
§ 24
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 33a
§ 33b
§ 34
§ 35
§ 36
§ 37
§ 37a
ČÁST PÁTÁ
§ 38
§ 39
§ 39a
§ 39b
ČÁST ŠESTÁ
§ 40
§ 41
§ 42
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27
PRESIDENT OF THE GOVERNMENT
Announces
The full text of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended, as follows from the amendments made by Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 421 / 2004 Coll., Act No. 557 / 2004 Coll., Act No. 562 / 2004 Coll., Act No. 635 / 2004 Coll., Act No. 342 / 2005 Coll., Act No. 138 / 2006 Coll., Act No. 140 / 2006 Coll., Act No. 245 / 2006 Coll., Act No. 270 / 2007 Coll., Act No. 27 / 2008 Coll., Act No. 306 / 2008 Coll., Act No. 477 / 2008 Coll.
THE LAW
on the budgetary rules of the territorial budgets
Parliament has decided on this law of the Czech Republic:
GENERAL PROVISIONS
Subject matter of the regulation and scope of the law
(1) This law regulates the creation, status, content and function of the budgets of the territorial authorities (1), which are the municipalities (2) and countries( 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.
(4) The provisions of Part Two and Part Three of this Act also govern the management of the Regional Councils of Cohesion2a (except for the provisions of Sections 7 to 10).
FINANCIAL MANAGEMENT OF TERRITORIAL COMPETENT ENTITIES
Financial management instruments
(1) The financial management of local and local authorities is governed by their annual budget and budgetary outlook.
(2) The local authority and the association of municipalities shall keep accounts according to the special legislation4).
Budget perspective
(1) The budgetary perspective is an ancillary instrument for the local self-government unit 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 budgetary perspective contains comprehensive basic data on revenue and expenditure, in particular 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.
Budget of the local and local authorities
(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 annual budget shall be drawn up on the basis of the budgetary perspective.
(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 lending (5), loans (6), repayable financial assistance or proceeds from the sale of municipal bonds to a local self-governing entity ("repayable resources").
(6) 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).
(7) The management deficit is paid out of funds from previous years or covered from recoverable sources due from the budget in subsequent years.
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.
Budget content
(1) The content of the budget is its revenue and expenditure and other monetary operations, including the creation and use of funds, unless it is further stated that it is 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 self-government unit or the association of municipalities 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 authority unit or the union of municipalities.
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) revenue from local fees pursuant to the Special Law (7);
(f) income or shares in taxes pursuant to a 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 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 administrative fee for the permit issued to operate the gaming instruments selected by the municipal authority is 50% of the Community budget; the remaining part of this administrative fee shall be paid by the Municipal Office to the account of the State Budget, managed by the Territorial Financial Authority responsible locally according to the seat of the Municipal Office, by the end of the calendar month following the calendar month in which the authorisation was granted. At the same time, the municipal authority shall send a copy of the authorisation to the territorial financial authority indicating the date on which it has acquired legal authority.
(3) The municipality may use funds provided through the National Fund.
(4) The municipality may also use repayable resources to meet its needs [Paragraph 4 (5) (b)].
(5) 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.
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) the income or share of taxes pursuant to the 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) the funds acquired by the administrative activities of other government bodies, such as fines imposed by them and other financial charges and penalties, if they are the income of the county under specific laws.
(2) The administrative fee for the authorisation issued for the operation of gaming instruments selected by the Regional Office is 50% of the budget of the county; the remaining part of this administrative fee shall be paid by the Regional Office to the account of the State Budget, managed by the Territorial Financial Authority responsible for the location of the Regional Office, by the end of the calendar month following the calendar month in which the authorisation was granted and obtained by legal authority. The Regional Authority shall simultaneously send a copy of the authorisation to the Territorial Financial Authority indicating the date on which it has acquired legal authority.
(3) The Region may use funds provided through the National Fund.
(4) The Region may also use repayable resources to meet its needs [Paragraph 4 (5) (b)].
(5) The Region may use a refundable financial assistance from the State budget or from another region's budget to cover a temporary discrepancy in time 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.
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.
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 social or other humanitarian contributions;
(k) subsidies to the Regional Cohesion Council.
(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.
BUDGET PROCEDURES
Drawing up the budget of the local authority
(1) The Territorial Authority shall draw up its annual budget following its budgetary perspective and on the basis of data from the budget budgeted or provisional budget in force, by:
(a) the state budget determines its relations with the budgets of the regions or individual municipalities;
(b) the budget of the region determines its relations with the budgets of the municipalities in the region.
(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 draft budget shall be published, for at least 15 days before the date of its discussion, in the local authority council (10), in an appropriate manner and to the appropriate extent on the official plate and in electronic form in a way that allows remote access. Comments on the draft budget may be made in writing by the citizens of the relevant local authority within the time limit set for its publication or orally at the meeting of the representative at which the draft budget will be discussed.
Publication of the draft budget of the Regional Council of the Cohesion Region
The draft budget of the Regional Council of the Cohesion Region shall be published in the Committee of the Regional Council of the Cohesion Region in an appropriate manner and in electronic form in a way which allows remote access.
Budgetary composition
(1) The budget of the local and local authorities and the budget of the communal union are to be drawn up in accordance with the budget composition laid down in the Order of the Ministry of Finance.
(2) The authorities of the local authority and the authorities of the municipality shall, when approving the budget in accordance with the budget structure, discuss the budget in such a way that the approved budget shall express the binding indicators which must 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.
Budget provisional
(1) If the budget is not approved before 1 January of the financial year, the budgetary management of the local authority or the association of municipalities shall be governed by the rules of the budget provisional until the budget is approved.
(2) The rules on budgetary provisions needed to ensure the continuity of the management at both own and lower levels of the budgetary system and, for legal persons financed from the territorial budgets, provide for:
(a) the regional council for regional management,
(b) the council of the municipality for the management of the municipality,
(c) the authorities of the communal association for the management of the communal union.
(3) Budget revenue and expenditure effected at the time of the budget provisional shall become revenue and expenditure after approval of the budget.
Budget breakdown
(1) Following approval of the budget by the local authorities and the authorities of the municipality, its breakdown shall be carried out without delay.
(2) The budget breakdown shall include the communication of binding budgetary indicators to those entities that are obliged to follow them.
(3) When budgeting, the budget shall be broken down according to the detailed budget composition.
Budget management and control
(1) The territorial unit and the association of municipalities carry out their financial management in accordance with the approved budget and carry out checks on their management in accordance with the specific legislation governing financial control in public service 10a) throughout the financial year.
(2) The territorial unit and the association of municipalities exercise control over the management of legal persons established or established by it.
Budget changes
(1) The budget may be amended after its approval on grounds of:
(a) changes in the organisation of the budget-financed economy (organisational changes);
(b) changes in legislation affecting the amount of revenue or expenditure budgeted (methodological changes); they also include price changes affected by changes in the regulation of regulated prices; or
(c) changes in objective facts affecting the implementation of the revenue or expenditure budget (substantive changes).
(2) Budget changes shall be made by budgetary measures, which shall be recorded according to the time sequence.
(3) The budgetary measure is:
(a) the transfer of appropriations in which individual revenue or expenditure affects each other without changing their total volume or the agreed difference between total revenue and expenditure;
(b) the use of new, unforeseen revenue to cover new, unsecured expenditure, thereby increasing the total budget volume;
(c) the tying of budgetary expenditure where their cover is jeopardised by failure to meet budget revenue; the amount of the budget is reduced by this measure.
(4) Budgetary measures shall be made compulsory if there are changes in financial relations with another budget, changes in binding indicators vis-à-vis other persons or if there is a risk of a budget deficit.
Final account
(1) After the end of the calendar year, the data on the annual management of the local self-government unit and the volume of municipalities shall be aggregated into the final account.
(2) The final account shall contain data on the implementation of the revenue and expenditure budget, broken down in full by budget composition, on the management of the assets and on other financial operations, including the creation and use of funds in such a detailed breakdown and content as to enable the financial management of the local self-government unit or association of municipalities and established or established legal persons to be evaluated.
(3) The final account shall include the accounts of financial relations with the state budget, regional budgets, municipalities, state funds, the National Fund and other budgets and the management of other persons.
(4) The territorial unit and the association of municipalities are obliged to review their management for the previous calendar year (11). The examination of the economy is governed by specific legislation11b).
(5) The report on the outcome of the economic review is part of the final account when it is discussed in the authorities of the local authority and the association of municipalities.
(6) The draft final account shall be published in an appropriate manner and to the appropriate extent on the official plate and in electronic form in a manner enabling remote access for at least 15 days prior to the date of its consultation by the local authorities. Comments on the draft final account may be made in writing by the citizens of the relevant local authority within the time limit set for its publication or orally at the meeting of the representative at which the draft final account will be discussed.
(7) The examination of the final account shall be concluded by expressing:
(a) approval of the year-round management without reservation; or
(b) consent to reservations on the basis of which the territorial body and the association of municipalities shall take the measures necessary to remedy the errors and deficiencies identified; in so doing, draw conclusions against persons who have caused damage to a territorial unit or a union of municipalities by their actions.
Publication of the draft final account of the Regional Council of the Cohesion Region
The draft final account of the Regional Council of the Cohesion Region shall be published in the Committee of the Regional Council of the Cohesion Region in an appropriate manner and in electronic form, allowing remote access, at least 15 days before the date of its discussion.
Timing of the budget
(1) The implementation of the budget shall include only those revenue actually received or financial operations carried out in a calendar year.
(2) The implementation of expenditure shall only include the use of appropriations made in a calendar year.
(3) For the inclusion of revenue or expenditure in the implementation of the budget in a calendar year, the date of crediting or debiting of funds in bank accounts shall be decisive.
(4) The territorial unit and the association of municipalities may receive or grant advances in respect of the performance of contracts in kind, which shall not take place until the following year.
(5) The territorial unit and the association of municipalities may determine the temporal applicability of the subsidies or contributions from their budget to their beneficiaries, as a general rule for the period up to the end of the financial year or at a later date, if this corresponds to the purpose of the funds provided.
Efficiency of budgetary appropriations
(1) The effectiveness of the appropriations shall be determined by:
(a) individually in relation to a specific task;
(b) sector-specific to the needs of the sector; or
(c) territorial in relation to the needs of the demarcated territory or part or site.
(2) The territorial unit and the association of municipalities must respect the purpose of the use of the appropriations resulting from:
(a) for the purpose of receiving subsidies from the State budget, the State funds, the National Fund or any other territorial budget; or
(b) contracts concluded by which it receives special-purpose appropriations from other persons, including special-purpose gifts, contributions or loans.
(3) In accordance with the rules of effectiveness referred to in paragraphs 1 and 2, the territorial unit and the association of municipalities may determine the purpose of the use of the means by which they grant or contribute to the activities of other persons.
Recovery of unused appropriations
(1) The budgetary resources of the local self-governing unit or of the community not used by the end of the year are not forfeited but transferred to the next year. Their purpose, if any, is maintained.
(2) The exemption from the provisions of paragraph 1 shall be the unused assigned and fixed-term subsidies or contributions which the provider requires after the end of the year to account and unspent funds to be recovered. Repayment of appropriations is the expenditure of the year in which it takes place.
(3) The territorial unit and the association of municipalities may require the recovery of unused appropriations provided for in paragraph 2 when providing their own budget. In this case, the recovered appropriations are revenue from their budget in the year in which they were recovered.
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
ČÁST TŘETÍ
§ 11
§ 11a
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 17a
§ 18
§ 19
§ 20
§ 21
§ 22
§ 22a
§ 22b
ČÁST ČTVRTÁ
§ 23
§ 24
§ 25
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 33a
§ 33b
§ 34
§ 35
§ 36
§ 37
§ 37a
ČÁST PÁTÁ
§ 38
§ 39
§ 39a
§ 39b
ČÁST ŠESTÁ
§ 40
§ 41
§ 42
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Regulation Information
| Citation | Full text of Act No. 27 / 2010 Coll., Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as seen from subsequent amendments |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.01.2010 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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