Decree No. 329 / 2018 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
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329
DECLARATION
of 20 December 2018
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll., Decree No. 51 / 2011 Coll., Decree No. 452 / 2011 Coll., Decree No. 96 / 2012 Coll., Decree No. 493 / 2012 Coll., Decree No. 233 / 2017 Coll., Decree No. 364 / 2013 Coll., Decree No. 362 / 2014 Coll., Decree No. 56 / 2016 Coll., Decree No. 463 / 2016 Coll., Decree No. 233 / 2017 Coll., Decree No. 12 / 2018 Coll., is amended as follows:
1. In Paragraph 2 (2), the fourth sentence is replaced by the following: "The cost of acquiring goods, services, works, performance or rights and the cost of compensation is the cost of compensation, in particular for the costs incurred or lost. Compensation expenditure shall be divided into expenses for damages and expenses for non-damages. Injury caused means damage caused by an organisation or incurred in the performance of its duties. Injury suffered shall be understood as non-injury caused by the organisation and which has not been incurred in the performance of its duties. ';
2. In Paragraph 3 (7), at the end of the last sentence, the words "and State funds' shall be added.
3. In Section 3 (13), the second sentence, including footnotes 8 to 11, reads: "The classified revenue and expenditure of intelligence services (8), the police of the Czech Republic (9), the General Inspection of Security Councils (10) and the Military Police (11) shall be aggregated in the non-classified statements and other documents using the classification units established by the budget composition on the units of classification as set out in the Annex to this Decision.
8) Sections 3 and 20 of Act No. 153 / 1994 Coll., on Intelligence Services of the Czech Republic, as amended by Act No. 118 / 1995 Coll., Act No. 290 / 2005 Coll. and Act No. 51 / 2016 Coll. Point 6 of Annex 18 to Government Regulation No 522 / 2005 Coll., establishing a list of classified information, as amended by Government Regulation No 360 / 2017 Coll.
9) Sections 72 (d) and 77 of Act No. 273 / 2008 Coll., on the Police of the Czech Republic. Point 11 of Annex 1 and point 22 of Annex 8 to Government Regulation No 522 / 2005 Coll., as amended by Government Regulation No 360 / 2017 Coll.
10) Paragraph 42 (1) of Act No. 341 / 2011 Coll., on the General Inspection of Security Corps and on the amendment of related laws. Point 11 of Annex 1 and point 11 of Annex 20 to Government Regulation No 522 / 2005 Coll., as amended by Government Regulation No 360 / 2017 Coll.
11) § 43 of Act No. 300 / 2013 Coll., on Military Police and on the amendment of certain laws (Act on Military Police). Point 11 of Annex 1 and point 43 of Annex 5 to Government Regulation No 522 / 2005 Coll., as amended by Government Regulation No 240 / 2008 Coll. and Government Regulation No 360 / 2017 Coll. '
4. In the Annex in Part A, the following row "Chapter 361 of the Academy of Sciences of the Czech Republic 'is inserted after the line" Chapter 362 of the National Sports Agency':
5. In the first sentence of point (l) of the Annex to Part B, in the introductory provision, the first sentence of the first sentence shall read "means a transfer issued or received, which is designated as a subsidy in the legislation on which it is provided or in the decision or contract under which it is provided," shall read "means the funds issued or received which are marked as a subsidy in the legislation on which it is granted or in the decision or contract under which it is granted and which correspond to the definition of transfer '.
6. In point (m) of the introductory provision, in the Annex to Part B, in the introductory clause, the third words "or, because of them, spent or lost, or caused by damage 'are replaced by the words" and the obligation to provide compensation for damage', and at the end of point (m), the sentence "Transfers within funds, in particular transfers between the national budget's revenue and expenditure accounts established for the State's organisational units, as well as transfers into bank accounts, internal organisational units' or in their own electronic wallets, where these are not the funds'.
7. In point (o) of the Annex to Part B of the introductory provisions, in the first sentence, the words "related to the organisation's activities' and in the third sentence, the words" related to the activity of the compensation provider 'are deleted.
8. Point (p) of the Annex to Part B of the introductory provision reads as follows:
"(p) advance payment means the money issued or received for the full or partial payment of a debt which has not yet been incurred (advance payment) and the money issued or received for the full or partial payment of a debt which has already been incurred but the total amount of which is not yet fixed (interim advance). An optional advance shall be the funds issued or received to be paid on a contingent debt or other debt not yet in existence. The preliminary advance shall be the money issued or received for payment of the debt resulting from a valid and effective legal act, the total amount of which shall be determined on the basis of the facts that are yet to occur, such as the advance on the tax or advance on the payment of the supply which is not yet terminated or charged, '.
9. In Annex B, entry 1381 reads as follows:
"1381 Gambling tax excluding technical games sub-tax
This item is subject to tax pursuant to Act No. 187 / 2016 Coll., on Gambling Tax, as amended, with the exception of the partial tax on technical games [§ 3 (1) (e), § 4 (e) and § 5 of the Act]. This item includes the part-tax on lotteries, the part-tax on odds, the part-tax on totalizator games, the part-tax on bingo, the part-tax on live games, the part-tax on raffle and the part-tax on small-scale tournaments. The sub-tax on technical games shall be added to item 1385. ';
10. In Part B of the Annex, the following entry 1385 is inserted after entry 1384:
"1385 Technical Games Sub-Tax
This entry includes the partial tax on technical games pursuant to Act No. 187 / 2016 Coll., on gambling tax, as amended [§ 3 (1) (e), § 4 (e) and § 5 of the Act]. Other sub-taxes which are part of the gambling tax are to be classified under subheading 1381. '
11. In the Annex in Part B, in the entry 1523, first sentence, the text "as amended by Act No. 254 / 2016 Coll. 'is added at the end.
12. In Part B of the Annex, entry 2111 reads as follows: "Revenue from items, services, work, performance or rights which are paid by an organisation to another legal or natural person, unless they belong to another item from sub-group of items 211. This item includes the same revenue received by the State's organisational body from another organisational body of the State, unless the provision of goods, services, works, performances or rights is free of charge [Paragraph 66 of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), as amended by Act No. 202 / 2002 Coll., Act No. 465 / 2011 Coll. and Act No. 25 / 2015 Coll.] '.
13. In Part B of the Annex to entry 2123, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Item 2123 shall also include the income of the beneficiaries of the contribution organisations collected as a result of the cancellation of the contribution organisation and its assets transferred to the body. ';
14. In Part B of the Annex, under heading 2132, the word "immovable property 'is replaced by" immovable property'.
15. In Part B of the Annex, in entries 2211 and 2212, the words ", 1642, 1643 'shall be deleted.
16. In Part B of the Annex, entry 2324 (3) reads as follows:
"(3) Item 2324 includes revenue from credits, if they are not registered as a reduction in expenditure (Sections 49 (7) to (9) of Act No. 218 / 2000 Coll., as amended by Act No. 25 / 2015 Coll., and Section 21 of Act No. 250 / 2000 Coll.). A letter of credit means a legal act whereby a supplier of goods, services, works or performance reduces the customer's cash debt for a supply already paid by the customer. Item 2324 includes such revenue even if the contents of the supply were matters of the nature of fixed assets. Subheading 2324 does not cover received returns. Transfer returns received shall be included in items from item grouping 22 and item 2325 and received non-transfer returns to item 2329. ';
and in paragraph 9, in the first sentence, the words "Including repayments of advances' are replaced by the words" Includes overpayments received '; in the second sentence, the words "Classification of repayments of advances may be classified' are replaced by the words" Classification of repayments of advances is possible ';
17. In Part B of the Annex, under heading 2326, the words "Refunds' are replaced by the words" Appropriations adopted '.
18. In Part B of the Annex, entry 2329 is added at the end of paragraphs 9 and 10 as follows:
"(9) Subheading 2329 includes the revenue of the return, other than the return of transfers.
(10) The amount received for item 2329 is also to be recovered by the organisation after the payment of the debt to it or to another person or after the termination of the contractual relationship between it and the payer or another person to the payer, in particular the security (bail) provided for in Section 2010 and following the Civil Code, Section 41 of Act No. 134 / 2016 Coll., on the award of public contracts, as amended by Act No. 368 / 2016 Coll., etc., if provided in money. '.
19. In the Annex to Part B, in entry 2420, the words "civil associations' are replaced by the words" associations'.
20. In the second sentence of paragraph 3 of the Annex to Part B, the words "account or treasury 'shall be replaced by the words" account, cash or electronic wallet'.
21. In the Annex to Part B, in the entry in Class 5, paragraph 20 shall read:
"(20) Repayment and payment expenses (Sections 1808 and 1809 of the Civil Code) are to be classified under the same heading as other payments for the same debt. This also applies to advance payments, interim and interim expenses, if they are known at the time of their implementation, to cover what purchases or transfers will be credited (deposit). If not known (not included), it is to be classified under item 5199. If known in the same year, they may be broken down into items according to purchases or transfers actually paid. '
22. The following paragraphs 22 and 23 are added at the end of the Annex in Part B, in Class 5:
"(22) When allocating expenditure on purchases into items, it shall not decide whether the expenditure was incurred after, during, before, during, or during the performance of the expenditure (for example, subscription, payment or deposit) or in more than one of these periods and whether it was incurred at the same time or in instalments.
(23) Payments to, or for the benefit of, suppliers of, the right to supply goods or services, and this right is confirmed by a document in the form of a paper voucher or an electronic record, such as payments against which documents such as tickets, tickets, stamps, franking machines, telephone cards, petrol vouchers, food stamps or electronic records for the benefit of mobile phone cards (so-called SIM cards) are issued, belong to items for expenditure on the acquisition of goods or services which they authorise to receive, or electronic records by the holder, such vouchers. In the event that they are entitled to receive more than one type of goods or services to which more than one item corresponds and no decision has yet been taken, they shall be assigned to item 5199. ';
23. In Part B of the Annex to entry 5026, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Item 5026 includes the municipalities of the non-free member of the council of the municipality, which acts as mayor or deputy mayor, and the vacant member of the council of the municipality, whose mandate has expired [Sections 77 and 78 of Act No. 128 / 2000 Coll., on the municipalities (municipal establishment), as amended by Act No. 99 / 2017 Coll.], the county of the non-free member of the principal of the municipality of Prague, and the municipality of the capital of the municipality of the municipality, and the municipality of Prague of the municipality of the municipality of the municipality of the municipality of the municipality [§ 52 and 53 of the capital of the capital of the capital of Prague, on the county of the district of Prague, as amended by Act No. 99 / 2017 Coll.], and the capital of Prague of the non-free member of the municipality of the municipality of the municipality of the capital of Prague, which the capital of the capital of the capital of the capital of the capital of the city of Prague, and of the district of the district of the district of the district of the district of the district of the district of the district of the district of the district of the district of the district of the district of the district of the
24. In Part B of the Annex, in entry 5042, the following paragraph 5 is added at the end:
"(5) Item 5042 also includes expenditure under the Appendices to the Licensing Contracts for computer programs and databases which do not have the nature of property sales contracts by which the organisation which is authorised by the licence (it is the owner of the right to use the copyright work, which is a computer program or database but which is not the owner of the program or database), its rights from the licence do not increase or increase in such a way that its right to a computer program or database does not change the owner's right to property. If the licence agreement supplement increases the organisation's right to a computer program or database by making it the owner of a computer program or database (the authorisation granted is extended, the option to dispose of the program or database will be increased or its applicability will be increased over one year), then if the expenditure under the licence contract supplement is more than CZK 60,000, belongs to item 6111, and if the amount is not exceeded, to item 5172. The same procedure shall apply if the original licence agreement of the organisation authorised by it has made the owner of the computer program or database; expenditure under the supplement increasing its rights, which exceeds CZK 60,000, shall be classified under item 6111 and expenditure which does not exceed this amount shall be classified under item 5172, regardless of whether the computer program or database was acquired under the original licence contract as intangible property valued at more than CZK 60,000 or intangible property valued at up to CZK 60,000."
25. In the Annex to Part B, in charge of item 5123, the sentence "If, during the year, more understated technical assessments of the same long-term tangible assets are carried out and in total in excess of CZK 40 000, this shall not affect the classification of expenditure on its current or future understated technical assessments, the classification of item 5123 shall not change. '
26. In Part B of the Annex, in entry 5131 in paragraph 1, the words "or health care facilities' shall be inserted after the words" canteens'.
27. In Part B of the Annex, entry 5136 reads as follows:
"(1) Expenditure on the acquisition of information recorded on paper or other media from which it may be perceived without other equipment, except for opinions, studies and similar documents (included under heading 5166, 5168 or 5169). These include, in particular, expenditure on the purchase of books, teaching aids, newspapers and magazines, including subscriptions (paragraph 22 of Class 5), posters, reproduction of images and similar printed matter, information boards, etc. Other devices include, for example, e-reader, film projector, radio or television receiver, computer with monitor, microfiche reader, audio player or video player. These are not things that ease the direct perception of information, such as lighting, glasses, magnifying glass or hearing aid.
(2) Where a supplier supplies books or similar goods through mail or other similar services and lists his or her expenditure or costs of postage and, where applicable, packaging in an invoice or other similar document according to which the customer is to be paid, the customer shall, in accordance with the general principle referred to in paragraph 2, proceed to class 5 charges and classify the full amount paid to the supplier, including postage and packing.
(3) Expenditure on the acquisition of information on material media susceptible only by means of special facilities falls under heading 5169. '
28. In Part B of the entry 5137 of the Annex, at the end, the sentence "Of mass-produced goods and other goods which cannot be distinguished from each other in a normal manner shall be regarded as non-replaceable goods which have a serial number or other identification from the manufacturer, importer, seller or public authority."
29. In Part B of the Annex to sub-group 515: "The overpayments received for the supply of goods, services and performances belonging to the items of that sub-group, which are regularly (as a rule monthly) paid by advance payments, shall, where they are accepted in the same (current) financial year, be classified in compensation for the relevant items for which the advances have been entered. '
30. In the Annex to Part B, in the third sentence of paragraph 2 of entry 5161, "5169 'is replaced by" 5168' and the words "certification services' are replaced by" trust services for electronic transactions'.
31. In Part B of the Annex, entry 5167 reads: "Expenditure on education and improvement of qualifications, in particular tuition fees, paid to persons providing educational and training services, in particular schools and educational agencies. Subheading 5167 does not cover training expenses included in the supply of computer equipment, computer programs or databases. If such expenditure is to be segregated, it belongs to item 5168, and if it cannot be segregated, it belongs to the item to which delivery expenditure belongs. ';
32. In Part B of the Annex to entry 5168 in the first sentence of paragraph 4, the words "and 6125 'shall be inserted after the heading" and 6125', in the second sentence, the words "instruments and nets intended to detect unauthorised intrusion of persons into protected areas and objects brought therein, instruments for determining the geographical position (navigation) 'and the following paragraphs 6 and 7 are added at the end of the load:
"(6) For the purposes of this Regulation, the following definitions apply:
(7) Subheading 5168 also includes training expenses which are part of the supply of computer equipment, computer programs or databases, if they can be separated. '
33. In the Annex to Part B, in the entry for 5169, the following paragraph 13 is added at the end:
"(13) Subheading 5169 includes the payment of administrative charges to public authorities contact points, which are notaries, banks, postal licence holders and the Chamber of Commerce of the Czech Republic (plus paragraph 1 of item 5362). '
34. In the Annex in Part B, entry 5171 in paragraph 2 is replaced by the following: Expenditure on such activities shall be classified under heading 5169. ';
35. In Part B of the Annex, in the title of heading 5173, the words "(domestic and foreign) 'are deleted and paragraph 3 of the entry is deleted:
"(3) Item 5173 does not cover the reimbursement of travel expenses provided for in Article 5 of Act No. 236 / 1995 Coll., on the salary and other formalities relating to the performance of the duties of representatives of the State and of certain state bodies and judges and Members of the European Parliament, as amended by Act No. 138 / 1996 Coll., which fall under item 5196. '
36. In Part B of the Annex, in the entry for subheading 5175, the following sentence is added at the end of the sentence "Goods to be used for entertainment shall be used in particular foodstuffs, raw materials from which food is prepared, disposable dining utensils and the like. Entertainment means the provision of food or beverages, with appropriate services, where appropriate, to create good air or representation at work or other meetings. The reception is not to serve main meals (breakfast, lunch or dinner) for the purpose of eating, but to serve them for the purpose of the previous sentence, especially when meeting with foreign delegations. Furthermore, the purchase of food or restaurant services or similar services provided under the legal obligation, such as the purchase of protective drinks, shall not be an invitation (included in item 5131). '
37. In Part B of the Annex, the following entry 5177 is inserted after entry 5176:
"5177 Purchase of archives
Expenditure on the purchase of archives [§ 2 (f) and § 77 (2) of Act No. 499 / 2004 Coll., on archiving and writing services and on the amendment of certain laws, as amended by Act No. 190 / 2009 Coll. and Act No. 167 / 2012 Coll.] in the valuation up to 40 000 CZK. '
38. In Part B of the Annex, the title of subgrouping of items 518 reads as follows: "Expenditure on non-transfer transfers within the organisation, on assumed obligations and on securities':" The items of this subgrouping include expenditure on non-transfer transfers within the organisation (items 5181, 5182 and 5185), on certain assumed obligations (items 5183 and 5184) and on securities (items 5189). '
39. In Part B of the Annex in the title of heading 5181, the words "Advances granted 'are replaced by the words" Transfers' and the following text is added: "Transfers to the bank accounts of the internal organisational units of the State with the exception of the Ministry of Foreign Affairs (Section 52 (6) of Act No. 218 / 2000 Coll., as amended by Act No. 174 / 2007 Coll. and Act No. 501 / 2012 Coll.). Transfers to bank accounts of the organizational branches of municipalities, regions and voluntary associations of municipalities (§ 25 (3), second sentence of Act No. 250 / 2000 Coll.). '
40. In Part B of the Annex, under heading 5182, the words "advance payments granted 'are replaced by the words" Transfers'.
41. In the Annex to Part B, entry 5184 reads: "This item includes expenditure on government loans [Paragraph 3 (m) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related acts (budgetary rules), as amended by Act No. 482 / 2004 Coll.] '.
42. In Part B of the Annex, the title of heading 5189 reads: "Securities' and paragraph 1 and the designation of paragraph 2 are deleted and the word" i 'is deleted.
43. In the first sentence of paragraph 1 of Part B of the Annex to entry 5191 in the first sentence of paragraph 1, the words "or payments for the performance of a debt which the organisation has not properly complied with and is subject to financial penalties' and the words in brackets' shall be deleted from" the word "such 'and the words in brackets' for which they are late '.
44. In Part B of the entry 5192, paragraphs 2 to 5 and 19, paragraphs 7, 8, 10 and 12 to 18 are deleted, paragraphs 2 to 11, paragraphs 6, 9, 11 and 20 to 26 are added to paragraphs 8 to 17 of the entry 5811 and paragraph 12 is added at the end of the entry:
"(12) The item 5192 also covers reimbursement of expenses incurred by staff members for vaccination, which the employer was obliged to provide. If the employer has paid this expenditure directly to the health service provider, it shall include it in item 5169 (plus paragraph 12 of item 5169). ';
45. The following shall be added to the Annex in Part B, in entry 5199 in paragraph 3, at the end "and to expenditure for the purpose of not revealing the actual reason for the presence of control officers in controlled areas, such as expenditure on consumption in controlled restaurants' and at the end of the fill paragraph 5 is added:
"(5) Subheading 5199 includes non-allocated advances (including paragraph 20 of Class 5 charges) and payments associated with the right to supply goods or services, and this right is confirmed by a document or electronic record, where the expenditure on the acquisition of such goods or services is for several items and at the time of payment is not decided on the purchase of which goods or services that right is to be used [to that end point (p) of the introductory provisions of Part B of this Annex to the Decree]. Such payments are, in particular, transfers to prepaid cards, such as transfers under prepaid fuel card contracts or other goods and services issued by CCS, the Czech Credit Card Society, s. r. o., or payments to charge mobile phones with prepaid cards, if they are to be used for other expenses than those of mobile operators (which fall under heading 5162). '
46. In the Annex to Part B, in the subheading of headings 52 (3):
"(3) Paragraph 2 does not apply to transfers to the contribution organisations established by municipalities, voluntary associations of municipalities and counties provided through their founders (Section 28 (15) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 557 / 2004 Coll., Act No. 562 / 2004 Coll., Act No. 477 / 2008 Coll., Act No. 465 / 2011 Coll. and Act No. 24 / 2017 Coll.). The transfer from the State budget shall be assigned by the Providing Organisational Service of the State to heading 5323 or 6342 and assigned by the Region to heading 4111, 4211, 4116 or 4216 on acceptance of the State budget and, when referring to heading 5336 or 6356, to heading 5336. The transfer from the State budget to a contribution organisation set up by the municipality shall be classified by the State's organisational unit when referring the county to item 5321 or 6341; the county shall include it in item 4111, 4211, 4116 or 4216 when receiving the budget; and the municipality shall include it in item 5336 or 6356 when receiving the State budget; and its contribution organisation shall be referred to item 5336 or 6356 when receiving the county. The transfer from the state budget to a contribution organisation set up by a voluntary association of municipalities shall be classified by the providing organisation of the State under heading 5329 or 6349. Upon acceptance, the voluntary association of municipalities shall include it in item 4111, 4211, 4116 or 4216 and shall include it in item 5336 or 6356 when referring to its contribution organisation. The transfer from the budget of the county to a contribution organisation established by the municipality or by a voluntary association of municipalities shall be classified by the county in the reference to item 5321 or 6341, and by reference to item 5329 or 6349 of the voluntary association of municipalities in the reference to item 5336 or 6356 of its contribution organisation. For the purposes of this paragraph, the region shall also be understood as the capital of Prague and the municipality as well as the municipal part of the capital of Prague. '.
47. In Part B of the Annex, in the entry for the group of items 52 in paragraph 4, at the end, the dot is replaced by a comma and the following point (s) is added:
"(s) a gift pursuant to § 2055 to 2078 of the Civil Code. '
48. In Part B of the Annex, in entry 5213 at the end of the first sentence, the words "to 5215 'are replaced by the words" to 5215 and 5216'.
49. In Part B of the Annex, the following entry 5216 is inserted after entry 5215:
"5216 Non-investment transfers to municipal and regional hospitals - commercial companies
Non-investment transfers to equity companies and limited liability companies in which they have at least a half share of [§ 31 to 33 of Act No. 90 / 2012 Coll., on commercial companies and cooperatives (commercial corporation law)] municipalities or counties and which are authorised to provide health services [§ 15 (1) (a) and § 19 (2) of Act No. 372 / 2011 Coll., on health services and the conditions of their provision (the Health Services Act)], where such authorisation between forms of health care [§ 19 (2) (b) and § 6] refers to bed care (§ 9). '
50. In Part B of the Annex, in the title of heading 5221, the following is inserted after the word "transfers':
"(1) Non-investment transfers to the foundations (foundations and foundations, Sections 303 to 401 of Act No. 89 / 2012 Coll., Civil Code) and the institutes (Sections 402 to 418 of the Civil Code)."
51. In Part B of the Annex, entry 5229 (1) reads as follows:
"(1) This includes non-investment transfers if they are not attributable to any other item in the sub-grouping of items 522. ';
52. In the Annex to Part B, in entry 5331, "4 'is replaced by" 7' and the text "and Act No 24 / 2017 Coll. 'is added at the end.
53. In the Annex to Part B, in the entry for the second sentence of heading 5336, the word "(b) 'is inserted after the word" point'.
54. In Part B of the Annex in the title of heading 5342, the word "Transfers' is replaced by" Basic allocation '.
55. In Part B of the Annex, the following entry 5349 is added: "This entry includes transfers to own funds other than those belonging to the preceding headings of this subgrouping of items, such as the transfer of a fund of cultural and social needs other than transfers of the basic allocation. '
56. In the Annex in Part B, in entry 5362 in paragraph 1, at the end, the sentence "Exemptions are and to heading 5362 include administrative fees paid to public authorities' contact points, which are the matrix offices, if they are part of the offices of the offices [Paragraph 2 (1) (a) of Act 301 / 2000 Coll., on matrices, names and surnames, and on amendments to certain related laws], and administrative charges paid to public authorities' contact points, which are representative offices. Payment of administrative fees to public authorities' contact points, which are municipalities or counties, belongs to item 5365 and payment of administrative fees to public authorities' contact points, which are notaries, banks, postal licence holders and the Economic Chamber of the Czech Republic, belong to item 5169. '
57. In Part B of the Annex to entry 5365, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Payment of administrative charges to public authorities contact points, which are municipalities or counties."
(58) Items 5422 and 5429 are deleted.
59. In Part B of the Annex, in the title of headings 5621 and 6421, the words "foundations, institutes and 'shall be inserted after the words" appropriations'.
60. In Part B of the Annex, a new grouping of headings 58 is inserted after entry 5790, which, with the exception of paragraphs 8 to 17, shall read:
"58 Expenditure on non-injurious compensation
581 Expenditure on non-injurious compensation
5811 Expenditure on non-injurious compensation
(1) Heading 5811 includes expenses for compensation for damage not caused by the organisation and which are not directly related to its activities. These are, in particular, expenses of compensation for damage caused to natural or legal persons by fulfilling the obligations imposed on them by law, provided that their performance does not contribute to the activities of the organisation, but is intended to benefit society-wide.
(2) Item 5811 also includes expenses of compensation granted by the Ministry of Local Development to municipalities which have provided burial for deceased persons whose funeral has not been taken care of by anyone else (Section 5, paragraph 5, the sentence of the second Act No. 256 / 2001 Coll., on funeral and amending certain laws, as amended by Act No. 193 / 2017 Coll.).
(3) Subheading 5811 also covers expenses of compensation for damage caused by a decision or by an incorrect official procedure in the exercise of public authority, which are incurred by the state and local authorities under Act No. 82 / 1998 Coll., as amended.
(4) Subheading 5811 also includes financial compensation for difficulties in agricultural or forestry management provided for in § 58 paragraphs 2 and 3 of Act No. 114 / 1992 Coll., on Nature and Landscape Conservation, as amended by Act No. 218 / 2004 Coll. and Act No. 349 / 2009 Coll., and under Decree No. 432 / 2005 Coll. and Decree No. 335 / 2006 Coll.
(5) Item 5811 also covers the amounts referred to in the State Budget [Paragraph 37 (7) of Act No. 289 / 1995 Coll., as amended by Act No. 320 / 2002 Coll., Act No. 149 / 2003 Coll., Act No. 1 / 2005 Coll. and Act No. 186 / 2005 Coll.] to provide municipalities with an extended scope in which, in cases where forest owners do not choose forest operators and their function as legal or natural persons in accordance with Section 37 (6) of Act No. 289 / 1995 Coll., they may, in the case of forest authorities, exercise funds to pay compensation for their activities under Act No. 423 / 2011 Coll. The counties will take them down to heading 5811 and point them out to municipalities with extended coverage on this heading. The municipalities with extended scope will also take them down to heading 5811 and pay them off to forest farms.
(6) Subheading 5811 includes compensation to members of the resistance, judicial rehabilitation, compensation under the Act on extrajudicial rehabilitation, etc., for example compensation under Government Decree No. 165 / 1997 Coll., on the payment of one-off compensation to mitigate certain injustices caused by the Communist regime.
(7) On item 5811 are also refunds under Act No. 203 / 2005 Coll., on the compensation of some victims of the occupation of Czechoslovakia by troops of the Union of Soviet Socialist Republics, the German Democratic Republic, the Polish People's Republic, the Hungarian People's Republic and the People's Republic of Bulgaria. '
61. In the Annex, in Part B, in the entry for subheading 5811, paragraphs 8 to 17, paragraphs 6, 9, 11 and 20 to 26 are to be added, with the entry "5192 'in these paragraphs being replaced by" 5811'.
62. In Part B of the Annex, the following entries 5903 and 5904 are inserted after entry 5902:
"5903 Provision for crisis measures
This item is used only by counties and municipalities which include the expenditure needed to ensure the preparation of crisis situations and to deal with crisis situations and to remedy their consequences under § 25 of Act No. 240 / 2000 Coll., on Crisis Management and on the amendment of certain laws (Crisis Act), as amended by Act No. 430 / 2010 Coll., only in the budget. Actual expenditure to ensure the preparation, resolution and elimination of crisis situations shall be classified under headings corresponding to their nature. In the sectoral classification of the provision for crisis measures as well as actual expenditure include counties and municipalities for Section 5213. The central government and their budget include these expenditure and their budget in the sub-classification into items corresponding to their nature and as a whole to the cross-sectional indicator. 34
5904 Transfers of allegedly unduly used subsidies back to the provider
This appropriation is intended to cover the following expenditure:
63. In Part B of the Annex to entry 5909 in paragraph 8, the words "according to their internal rules' and the square brackets'," Police of the Czech Republic and General Inspection of Security Councils' and the words "non-investment 'and" according to point 6 of Annex 18 to Government Regulation No 522 / 2005 Coll., establishing a list of classified information' are deleted and paragraph 9 are deleted:
"(9) Subheading 5909 is also to be classified, by the minute, as false payments made to the expenditure account of the State's organisational units. ';
64. In Part B of the Annex, in entry 6123 at the end, the sentence "This item includes the total expenditure on the acquisition of the vehicle, including the accessories included in its supply 'is added.
65. In Part B of the Annex, entry 6125 states: "This item includes expenditure on the supply of fixed-term tangible assets forming part of information and communication technologies (listed in paragraph 4 of item 5168). '.
66. In Part B of the Annex, in entry 6313, at the end of the first sentence, the words "to 6315 'are replaced by the words" to 6315 and 6316'.
67. In Part B of the Annex, the following entry 6316 is inserted after entry 6315:
"6316 Investment transfers to municipal and regional hospitals - commercial companies
Investment transfers to equity companies and limited liability companies in which they have at least a half share of [Sections 31 to 33 of Act No. 90 / 2012 Coll., on Commercial Companies and Cooperatives (Commercial Corporation Act)] of municipalities or counties authorised to provide health services [Sections 15 (1) (a) and 19 (2) of Act No. 372 / 2011 Coll., on health services and the conditions for their provision (the Health Services Act)], where such authorisation between forms of health care [Sections 19 (2) (b) and 19 (6) are referred to in Articles 9. '
68. In Part B of the Annex, in the title of heading 6321, the following is inserted after the word "transfers':
"(1) Investment transfers to Foundations (Foundation and Foundation Funds, Sections 303 to 401 of Act No. 89 / 2012 Coll., Civil Code) and the Constitution (Sections 402 to 418 of the Civil Code)."
69. In the Annex to Part B, in the entry for subheading 6329, the first sentence is renumbered as paragraph 1 and the second as paragraph 2. Paragraph 1 shall read as follows:
"(1) This includes investment transfers, if they are not classifiable in any other item from sub-grouping of items 632. ';
70. In Part B of the Annex to Regulation (EC) No 6356, at the end, the sentence "This item is to be classified as communes, voluntary volumes of municipalities and regions of transfers to their contribution organisations for which they play an intermediary role (paragraph 3 of the headings 52). ';
71. In Part B of the Annex, the following entry is added:
"(1) Item item item 81 includes the receipt of funds to be recovered from domestic natural and legal persons. These include the receipt of funds received through domestic securities settlement systems (Section 82 et seq. of Act No. 256 / 2004 Coll., on capital market business, as amended), even if they come from foreign persons. Items whose numbers end in numbers 5 and 6 include differences in bank account stocks (stocks on 1 January minus those on the reporting date) other than those on which borrowed money is concentrated from foreign persons or money received through foreign securities settlement systems. Domestic natural person means a natural person who is a national citizen of the Czech Republic and a domestic legal person who has its registered office in the Czech Republic. The funds to be recovered shall be the funds received under a contract or other legal act which implies that the amount received is due to the debtor within a certain period of time or upon request, for example the amount borrowed (§ 2390 to 2394 of the Civil Code), or to the obligation to return the amount previously established, for example the nominal value of the bond (§ 2 (1) of Act 190 / 2004 Coll., on bonds, as amended by Act No. 172 / 2012 Coll., Act No. 303 / 2013 Coll. and Act No. 137 / 2014 Coll.), if different from its issue rate (§ 520 (2) of the Civil Code).
(2) Items classified under heading 81 shall also include the issuance of repayments of funds received under paragraph 1. ';
72. In Part B of the Annex to the sub-group of items 811 reads: "Items under sub-grouping of items 811 include the receipt of funds that need to be recovered within one year, the issue of funds that constitute such repayment (instalments), the issue of funds for the purpose of assessing them, if the acceptance of the assessed amount is foreseen within one year, the acceptance of funds so valued and the increase or decrease in short-term bank accounts. The bank accounts of short-term funds shall mean the payment accounts [Paragraph 2 (1) (b) of Act No. 370 / 2017 Coll., on payment transactions] and accounts to which the funds to be recovered are to be received within a year, from which such repayment is to be made and from which the funds are to be paid back within a year. '
73. In Part B of the Annex to entry 8113, the following sentence shall be added at the beginning: "Receipt of funds to be recovered within one year under credit agreements and other legal acts which provide that those who have received them are obliged to repay them within a year. This item does not include the funds earned for the sale of own bonds, which belong to item 8111. '.
74. In Part B of the Annex to sub-category 812, the following text is added: "Items under sub-grouping of items 812 include the receipt of funds to be recovered over a period of more than one year, the issue of funds representing such repayment (instalments), the issue of funds for the purpose of assessing them if the acceptance of the amount assessed is foreseen over a period of more than one year, the acceptance of funds so assessed and the increase or decrease in the stocks of long-term bank accounts. Bank accounts of long-term funds shall mean accounts to which funds are to be received which are to be returned later than the year from which such repayment is to be made and from which funds are to be issued, and which are to be returned later than the year. ';
75. In Part B of the Annex to entry 8123, the first sentence is replaced by the following: "Receipt of funds to be recovered later than a year under credit agreements and other legal acts, which provide that those who have received them shall be required to repay them within a period of more than a year. This item does not include funds paid for the sale of own bonds, which belong to item 8121. '
76. In Part B of the Annex, the following entry is added:
"(1) The items classified under heading 82 include the receipt of funds to be recovered from foreign natural persons (§ 26 (1), first sentence and § 28 of Act No. 91 / 2012 Coll., on Private International Law) and foreign legal persons (§ 26 (1), second sentence of Law No. 91 / 2012 Coll. and § 3024 (1) of the Civil Code). They include the receipt of funds received through foreign securities settlement systems, even if they come from domestic persons. Items whose numbers end in numbers 5 and 6 are subject to differences in holdings of bank accounts (stocks on 1 January minus stocks on the reporting date) on which borrowed funds from foreign persons or money received through foreign securities settlement systems are concentrated. The funds to be recovered shall be the funds received under a contract or other legal act which implies that the amount received is due to the debtor within a certain period of time or upon request, for example the amount borrowed (§ 2390 to 2394 of the Civil Code), or to the obligation to return the amount previously established, for example the nominal value of the bond (§ 2 (1) of Act 190 / 2004 Coll., on bonds, as amended by Act No. 172 / 2012 Coll., Act No. 303 / 2013 Coll. and Act No. 137 / 2014 Coll.), if different from its issue rate (§ 520 (2) of the Civil Code).
(2) Items classified under heading 82 shall also include the issue of repayments of funds received under paragraph 1. ';
77. In Part B of the Annex to the sub-group of items 821, the following text is added: "Items under sub-grouping of items 821 include the receipt of funds that need to be recovered within one year, the issue of funds that constitute such repayment (instalments), the issue of funds for the purpose of assessing them, where the acceptance of the assessed amount is foreseen within one year, the acceptance of funds so assessed and the increase or decrease in short-term bank accounts. The bank accounts of short-term funds shall mean the payment accounts [Paragraph 2 (1) (b) of Act No. 370 / 2017 Coll., on payment transactions] and accounts to which the funds to be recovered are to be received within a year, from which such repayment is to be made and from which the funds are to be paid back within a year. '
78. In Part B of the Annex to entry 8213, the first sentence is replaced by the following: "Acceptance of funds to be recovered within one year under credit agreements and other legal acts which provide that the person who received them is obliged to repay them within a year. This item does not include the funds paid for the sale of own bonds, which belong to item 8211. '
79. In Part B of the Annex to the sub-group of items 822, the following text is added: "Items under sub-grouping of items 822 include the receipt of funds to be recovered over a period of more than one year, except for their acceptance under credit agreements, the issuance of funds constituting such repayment (instalments), the issue of funds for the purpose of assessing them, where the acceptance of the amount assessed is envisaged over a period of more than one year, the acceptance of such valued funds and the increase or decline of the stocks of long-term bank accounts. Bank accounts of long-term funds shall mean accounts to which funds are to be received which are to be returned later than the year from which such repayment is to be made and from which funds are to be issued, and which are to be returned later than the year. ';
80. In Part B of the Annex to entry 8223, the first sentence is replaced by the following: "Receipt of funds to be recovered later than a year under legal acts which provide that those who have received them shall be required to repay them within a period of more than a year. This item does not include funds paid for the sale of own bonds, which fall for item 8221. '
81. In Part C of the Annex, in the title of Section 34, the word "Sports' is replaced by" Sports'.
82. In Part C of the Annex, Subsection 341 reads:
"341 Sport
3411 National Sports Representatives
3412 Sports facilities owned by the municipality
The acquisition, technical evaluation and maintenance of sports facilities (§ 2 paragraph 5 of Act No. 115 / 2001 Coll., on the promotion of sport, as amended by Act No. 230 / 2016 Coll.), which are owned by municipalities.
3419 Other sports activities
Support to sports organisations (§ 2 (2) of Act No. 115 / 2001 Coll., on the promotion of sport, as amended by Act No. 230 / 2016 Coll.), expenditure on sporting events, in particular events, etc. '.
83. In Part C of the Annex, the following Subsection 346 is inserted after paragraph 3429:
"346 Sport governance
3461 Activities of the central administration in the field of sport
Activities of the National Sports Agency. The Ministry of Education, Youth and Sports shall not apply this paragraph. '
84. In Part C of the Annex, in the title of Subsection 348 and in the title of Section 3480, the word "gym 'is replaced by" sport'.
85. In Part C of the Annex, the following sub-section 351 is added: "Care under Section 7 of Act No. 372 / 2011 Coll., on Health Services and Conditions of Provision (Health Services Act). '
86. In Part C of the Annex in the title of Subsection 352, the word "Constitutional 'is replaced by the word" Bedroom' and the following subsection is added: "Care under Section 9 of Act No. 372 / 2011 Coll., on Health Services and Conditions of Provision (Health Services Act) '.
87. In Part C of the Annex to sections 3521 and 3522 of the Annex, the words "health care establishments' are replaced by" providers of bed care services (Sections 2 (1) and 6 and 7 of the Health Services Act) '.
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Regulation Information
| Citation | Decree No. 329 / 2018 Coll., amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.2018 |
|---|---|
| Effective from | 01.01.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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