Decree No. 323 / 2005 Coll.
Order setting out the content of the annual report
Valid
Order
Effective from 29.08.2005
Text versions:
29.08.2005
323
DECLARATION
of 12 August 2005
determining the content of the annual report
The Ministry of Finance provides pursuant to Article 21 (3) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 482 / 2004 Coll.:
The annual report drawn up by the organisational units of the State, the contribution organisations and the national funds (hereinafter referred to as the processor) shall contain the following information where the processor is concerned:
(a) the name of the processor, the address of his registered office, the identification number (ID number), the postal address, the telephone and fax connections, the e-mail address, or the website and the office hours where the processor operates for the public;
(b) the manner in which the processor is established, the name of the processor or the body performing the functions of the processor or of which the State Fund belongs;
(c) the organisational structure of the processor as at 31 December of the year for which the annual report is being processed and a brief overview of the organisation's main activities;
(d) basic personnel data processed into the tables set out in Annex 1;
(e) information on the property with which the processor is responsible, in particular the use of the property, the accounting method of depreciation of the property (1), where the property is amortised, the material burden of real estate, the facts relating to the transfer of ownership to real estate, the total amount of claims and liabilities, in particular the total value of claims after maturity, the collateral of those claims, the total value of claims for debtors in bankruptcy proceedings, the total value of claims subject to legal disputes, the total value of claims which the creditor has claimed to settle, and the total value of debts written claims. Data whose disclosure could be contrary to the Personal Data Protection Act (2) are not published,
(f) data on revenue and expenditure budget to the extent of the binding indicators developed in the table set out in Annex 2, where the processor is an organisational body of the State, a statement for the evaluation of the implementation of the budget of the administrators of the chapters, the organisational units of the State and the State Funds (3), which will be annexed to the report as an annex, if the processor is an organisational body of the State, a contributory organisation or a State fund,
(g) evaluation and analysis of data targeting the following areas:
1. Justification of budgetary measures implemented for the breakdown of mandatory indicators during the year,
2. evaluation of income or income data;
3. details of the share of the State budget in the financing of the processor's activities; the State's organisational units shall indicate the revenue of the non-budgetary funds and accounts and their use, and the contribution organisations and state funds shall indicate contributions and subsidies from the State budget, revenue or income other than the State budget and the types of such revenue or revenue;
4. analysis of wage drawing,
5. expenditure or expenditure on research and development, the number of programmes, projects implemented, grants and research projects financed by the State budget, or other sources (and from which) and the benefits of their implementation,
6. expenditure or costs intended to finance the reproductions of assets under the programme financing information system (5),
7. grants and repayable financial assistance, where the processor is entitled to provide them, in particular information on how much money has been used for them and for what purposes, whether the repayable financial assistance is paid in time and properly, whether the purpose for which the grant or repayable financial assistance has been granted has been achieved and the results of the aid for which the grants or repayable financial assistance is granted;
8. an overview of the use of funds for programmes or projects co-financed by the budget of the European Union where the organisation is a realtor or participant in such a programme or project;
9. cooperation with abroad, in particular an indication of whether the processor is a member of international organisations, to what extent the contributions for such membership and the justification for the participation of the Czech Republic in these international organisations,
10. details of expenditure on participation in, or organisation of, international conferences and similar events and of expenditure or costs on foreign missions and, in turn, an evaluation of their benefits to the activities of the processor;
11. data on the transfer of the savings of budgetary funds to the reserve fund (6) and data on funds transferred to the reserve fund in previous years and their use in the year of assessment;
12. summary of economic activities (7) and other activities (8),
13. justification for improved or worsening economic outturn achieved by the contributory organisation9),
(h) details of the main groups of recipients of the processor's services benefiting from the results of his work;
(i) references to information on the organisation published by another means (10);
(j) an overview of established and managed organisational elements of the State and of the contribution organisations, where the processor is the administrator of Chapter 11), or by which the State Fund belongs, including their names and addresses of their website, or, where appropriate, a link to their website.
This decree shall take effect on the day of its publication.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No 1 to Decree No 323 / 2005 Coll.
MODEL
Basic personnel data
Příloha č. 2
Annex No 2 to Decree No 323 / 2005 Coll.
MODEL
Overview of the mandatory indicators broken down
1) Paragraph 34 (4) of Decree No. 505 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are local authorities, contributory organisations, state funds and organisational elements of the State.
2) Act No. 101 / 2000 Coll., on the protection of personal data and on the amendment of certain laws.
3) Articles 4 (1) (a) and 8 (1) of Decree No. 16 / 2001 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds and the budgets of the local authorities.
4) Paragraph 18 (1) of Act No. 563 / 1991 Coll., on Accounting.
5) Article 4 of Decree No 231 / 2005 Coll., on the participation of the State budget in the financing of property reproduction programmes.
6) Article 47 of Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Acts (Budgetary Rules), as amended by Act No. 482 / 2004 Coll.
7) Article 45 (3) of Act No. 218 / 2000 Coll.
8) Article 53 (1) of Act No. 218 / 2000 Coll., as amended by Act No. 479 / 2003 Coll.
9) Sections 53 (2) and 55 of Act No. 218 / 2000 Coll.
10) For example, Act No. 106 / 1999 Coll., on Free Access to Information, Decree No. 416 / 2004 Coll., implementing Act No. 320 / 2001 Coll., on Financial Control in Public Administration and on the Amendment of Certain Acts (Act on Financial Control), as amended by Act No. 309 / 2002 Coll., Act No. 320 / 2002 Coll. and Act No. 123 / 2003 Coll.
11) § 3 (g) of Act No. 218 / 2000 Coll.
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Regulation Information
| Citation | Decree No. 323 / 2005 Coll., determining the content of the annual report |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.08.2005 |
|---|---|
| Effective from | 29.08.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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