Decree No. 286 / 2007 Coll.
Order on central accounting of subsidies
Valid
Order
Effective from 01.01.2008
286
DECLARATION
of 6 November 2007
on the central accounting of subsidies
The Ministry of Finance provides pursuant to Section 75b of Act No. 218 / 2000 Coll., on Budgetary Rules and on the amendment of certain related laws (Budget Rules), as amended by Act No. 138 / 2006 Coll. and Act No. 230 / 2006 Coll.:
Subject matter
This decree regulates the content and scope of the data recorded or transferred into the central subsidy records and the procedures and deadlines to be carried out by the subsidy providers, repayable financial assistance and other similar transfers (1) provided by the State Budget, the State Funds, the State Financial Assets and the National Fund ("the earmarked funds').
Content and extent of data
(1) The data on beneficiaries of the assigned appropriations recorded or transferred to the central subsidy records by the providers are set out in Annex 1.
(2) The data on the assigned appropriations recorded or transferred by providers to the central subsidy records are set out in Annex 2.
Data records
(1) The provider records in the central subsidy records data on the funds and their recipients in electronic form in data files through the secure automated web service of the General Financial Directorate.
(2) The provider who records the information on the assigned funds and their recipients in another information system may transmit this data to the central subsidy records in a similar manner as referred to in paragraph 1.
Time limits
The provider shall record or transmit data on the assigned funds and their recipients to the central subsidy records within 30 days of the end of the first, second and third calendar quarters in which the assigned funds were provided. The data for the fourth quarter, including changes made, must be recorded and, where appropriate, transferred to the central subsidy register within 15 calendar days of the deadline set for the financial management of the state budgetm2) for the relevant calendar year.
Transitional provision
A provider that records or transfers for the first time data on assigned funds and their recipients shall record or transfer such data to the central subsidy records for 2008 no later than 15 calendar days after the deadline set for financial management of the national budget for the relevant calendar year.
Repeal
Decree No. 296 / 2005 Coll., on the central account of subsidies and refundable financial assistance is repealed.
Efficacy
This Decree shall take effect on 1 January 2008.
Minister:
Ing. Kalousek v. r.
Příloha č. 1
Annex No 1 to Decree No. 286 / 2007 Coll.
Data on beneficiaries of subsidies, refundable financial assistance and other similar transfers from the State Budget, State Funds, State Financial Assets and National Fund
| Název položky | P/N1) | Identifikátor2) |
|---|---|---|
| Identifikační číslo4a) | P4) | AA0017 |
| Rodné číslo občana | P | AA0001 |
| Rodné číslo cizince6) | P | AA0009 |
| Kód státu podle státní příslušnosti příjemce | P3) | AA0033 |
| Kód právní formy subjektu | P | AA0019 |
| Název právnické osoby | P | AA0020 |
| Příjmení | P | AA0075 |
| Jméno | P | AA0074 |
| Titul před jménem | N | AA0010 |
| Titul za jménem | N | AA0011 |
| Kód státu podle sídla/trvalého pobytu příjemce | P3) | AA0033 |
| Předávací kód části | P | AA0175 |
| Předávací kód městské části/městského obvodu | P | AA0176 |
| Název ulice / | P | AA0063 |
| Číslo popisné nebo číslo evidenční | P | AA0065 AA0066 |
| Číslo orientační | N | AA0067 |
| Poštovní směrovací číslo | P | AA0038 |
| Předávací kód adresy stavebního objektu | N | AA0109 |
| Kvalifikátor adresy | P | AA0039 |
| Adresa uvedená textově | P5) | AA0739 |
| Faxové číslo, telefonní číslo | N | AA0050 |
| N | AA0666 |
Explanatory notes:
(1) P - mandatory data; N - Optional data.
2) The identifier is a description of the monitored data elements and specification of the technical conditions of the transmitted data, defined by the methodological guidelines of the public administration information systems, in accordance with Act No. 365 / 2000 Coll., on information systems of public administration and amending certain other laws, as amended.
3) Mandatory only for foreigners or foreign legal persons.
4) The obligation to fill this item is governed by the legal form of the entity.
4a) The identification number is, according to Act No. 89 / 1995 Coll., on the State Statistical Service, as amended, the numerical serial code, which serves to clearly identify economic operators, and has only a notable meaning. They shall be allocated to economic operators by the competent administrative authorities.
5) Mandatory only for foreigners or foreign legal persons.
6) Alien's home number is a data element for the number indicator of a stranger who has a residence permit in the Czech Republic. In the absence of a birth number, the date of birth may be entered under the heading "Alien's birth number '.
Příloha č. 2
Annex No 2 to Decree No. 286 / 2007 Coll.
Data on subsidies, repayable financial assistance and other similar transfers provided by the State Budget, State Funds, State Financial Assets and National Fund
| Název položky | P/N1) | Identifikátor2) |
|---|---|---|
| Kód poskytovatele | P | AA0716 |
| Kód titulu | P | AA0717 |
| Kód finančního zdroje | P | AA0720 |
| Evidenční číslo rozhodnutí/dohody | P | Formát AA0105 |
| Datum podání žádosti | N | Formát AA0110 |
| Žádaná výše finančních prostředků | N | Formát AA0112 |
| Datum poskytnutí | P | Formát AA0110 |
| Poskytnutá výše | P | Formát AA0112 |
| Kód krytí finančních prostředků4) | P | AA0743 |
| Indikátor úročení | P3) | AA0719 |
| Datum splácení | P3) | Formát AA0110 |
| Splácená výše | P3) | Formát AA0112 |
| Čerpaná výše | P | Formát AA0112 |
| Spotřebovaná | P | Formát AA0112 |
| Indikátor návratnosti | P | AA0722 |
| Číslo ukazatele státního rozpočtu | P | AA0723 |
| Číslo položky rozpočtové skladby | P | AA0724 |
| Číslo paragrafu rozpočtové skladby | P | AA0725 |
| Rok7) | P | AA0231 |
| Indikátor proplácení přes Národní fond | P | AA0726 |
| Kód typu operace s finančními prostředky | N | AA0727 |
| Variabilní symbol | N | AA0043 |
| Konstantní symbol | N | AA0042 |
| Číslo účtu poskytovatele | N | Formát AA0046 |
| Identifikační kód | N | AA0045 |
| Číslo účtu příjemce | N | Formát AA0046 |
| Identifikační kód | N | AA0045 |
| Identifikační číslo | N | AA0728 |
| Kód klasifikace územních statistických jednotek | N | AA0177; AA0178 AA0179; AAC013 |
| Popis území realizace | N | AA0730 |
| Indikátor | P | AA0731 |
| Název dokumentu | P | AA0732 |
| Obsah dokumentu předpisu | N | AA0733 |
Explanatory notes:
(1) P - mandatory data; N - Optional data.
2) The identifier is a description of the monitored data elements and specification of the technical conditions of the transmitted data, defined by the methodological guidelines of the public administration information systems, in accordance with Act No. 365 / 2000 Coll., on information systems of public administration and amending certain other laws, as amended.
3) Compulsory information for repayable financial assistance.
4) The code of cover of funds is a classification which is defined for the provider by code for the breakdown of the funds to be provided for subsidies or repayable financial assistance and similar transfers pursuant to § 44 (2) of Act No. 218 / 2000 Coll., as amended.
5) The amount of the subsidy to 31 December of a given year is the difference between the amount of the "Sub-drawn amount of the subsidy" from the financial source and the amount of the "Sub-returned amount" to the financial source by the beneficiary from the beginning of the budget period to the date (less than or equal to the date of execution of the State Accounts). The amount of funds drawn from the financial resource at the relevant date (maximum date of the state final account) of the reference year for the purposes of the subsidy or repayable financial assistance. The data shall be based on bank statements of expenditure accounts of the financial resource at that date.
6) The amount actually consumed or claimed by the beneficiary (otherwise referred to as the "Regulation" or "claim") for the purpose of the grant or the repayable financial assistance. This is the amount of funding that the final beneficiary can demonstrate in the financial settlement.
7) The budgetary period is the period in which the funds are budgeted or provided for multiannual titles.
1) Decree No. 323 / 2002 Coll., on budgetary composition, as amended.
2) Decree No. 551 / 2004 Coll., laying down the principles and dates of financial settlement of relations with the State Budget, State Financial Assets or the National Fund.
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Regulation Information
| Citation | Decree No. 286 / 2007 Coll., on the Central Register of Subsidies |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.11.2007 |
|---|---|
| Effective from | 01.01.2008 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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