Decree No. 356 / 2015 Coll.
Decree amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended
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356
DECLARATION
of 16 December 2015
amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended
The Ministry of Finance provides pursuant to § 30 paragraphs 2 and 4 of Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Laws (Budgetary Rules), as amended by Act No. 320 / 2002 Coll., Act No. 482 / 2004 Coll. and Act No. 26 / 2008 Coll.:
In Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft state closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended by Decree No. 581 / 2004 Coll., Decree No. 342 / 2009 Coll. and Decree No. 24 / 2012 Coll., Annexes No. 1 to 4 read:
"Annex No 1 to Decree No 419 / 2001 Coll.
Scope and dates for drawing up the draft final accounts of the State Budget Chapters and the scope, structure and dates of the data submitted to the administrators of the Chapters for drawing up the draft State Accounts
Scope of the draft final accounts of the state budget chapters
Documentation for drawing up the final accounts of chapters
The basis for drawing up the final accounts of the chapters is the entry data in the budgetary system, the financial statements provided for by other legislationm3) and the analytical records.
Scope of the Chapter Final Accounts proposals
Draft final accounts of chapters shall include:
(a) the accompanying report;
(b) the table part.
The accompanying report submitted to Parliament of the Czech Republic
The accompanying report shall include a substantive comment on the Chapter's activities during the evaluation year, an evaluation of the implementation of the budget following changes, an evaluation of the economy, the effectiveness and effectiveness of the use of the funds spent in carrying out the tasks set out for the evaluation year.
The accompanying report shall include all relevant elements characterising the creation, operation and use of the funds in the evaluation year. The report shall support the results of the annual budgetary management of Chapter Managers and the results of the management of organisations under their responsibility.
The results of the budget management shall be evaluated by the Chapter administrator compared to the results for the year preceding and, where appropriate, in a longer time series, in order to enhance the accountability. The equivalence of expenditure uptake with the justification for fluctuations in each quarter of the year (separately for current and capital expenditure of the budget) shall be assessed. In this context, the impact of budgetary adjustments on the deadlines for their implementation shall also be assessed. The actual implementation of the State budget shall be evaluated in relation to the budget after the amendments on 31 December of the year under assessment, with the justification for the deviations of the actual implementation from the budget. The budget after the amendments is provided for by other legislation4).
The separate passages shall indicate the results of internal and external controls carried out in the chapter in the year of evaluation and aimed at managing State budget resources, the measures taken to remedy the deficiencies identified and to evaluate their implementation. Attention shall be paid to the inspection findings of the Supreme Audit Office.
The content and scope of the accompanying report shall correspond to the specific conditions of each chapter, the evaluation shall focus on:
1. A substantive assessment of the fulfilment of the government's state budget priorities for the year under assessment.
2. Comment on the implementation of binding budget indicators of the chapter at least to the extent of the breakdown of binding indicators laid down by the Act on the State Budget of the Czech Republic for the evaluation year. Implementation shall be assessed in relation to the budget following changes and in particular the other budgetary measures implemented, not included in the budget following amendments and as defined in Section 23 (1) of the Budget Rules Act, as amended. The involvement of extra-budgetary resources and the actual use of entitlements from unused expenditure is also commented on.
(3) Comment on budgetary measures implemented during the year, their quantification and the reasons for amending the budget.
4. Evaluation of the Chapter's revenue, the progress of its creation and the effectiveness of the measures implemented for their support. The revenue shall be evaluated broken down by budget composition, indicating the specific amount in kind of such revenue and justifying the deviation of actual implementation from the budget. The funds received from the European Union and the financial mechanisms, broken down by instrument, are independently evaluated. Transfers from own funds to chapter revenue are also mentioned. The substantive purpose of their involvement in and use of the revenue budget shall be indicated. In addition, revenue from administrative fees, administrative fees, judicial fees and fines, registered in the established form5, is quantified and commented. The subject of quantification and comments is the regulation, collection, overpayments and arrears.
5. Evaluation of the performance of critical indicators in the social field in the evaluation year and their development within the scope of the statutory competence (evaluated by the Ministry of Labour and Social Affairs, Ministry of Defence, Ministry of Interior, Ministry of Justice, Ministry of Finance and General Inspection of Security Councils). Implementation of the projects enshrined in the reform of public finances and related expenditure in the social field shall be independently evaluated. The following shall be indicated:
(a) for the chapter of the Ministry of Labour and Social Affairs, an overview of the income from social security premiums and the contribution to the state employment policy, broken down by collection of insurance premiums, selected periodic penalty payments, fines and surpluses imposed on premiums under the relevant statutory provisions (6). In addition, the breakdown of income into income from pension insurance, sickness insurance and the contribution to the state employment policy, including breakdown into own insurance and other components, shall be reported. At the same time, the total income from insurance premiums by group of payers, i.e. the volume of payments per employee broken down into employees and employers and the volume of payments for self-employed persons, as well as the average monthly amount of premiums per group of persons. Additional information necessary for the assessment of the selection of premiums (e.g. number of organisations from which premiums are collected, including number of employees) shall be provided. In addition to compulsory premiums, an overview of income from voluntary premiums is provided, broken down into sickness insurance from self-employed persons and pension insurance. The state, structure and year-to-year development of arrears on premiums, periodic penalty payments and fines in total and in regional breakdown, reasons for their increase, write-offs on claims. Measures taken in the evaluation year to reduce the growth of arrears shall be listed and the benefits of these measures shall be assessed. There is a justification for the time shift in the transfer of insurance premiums to the relevant account,
(b) for the chapter of the Ministry of Labour and Social Affairs, an overview of the expenditure on benefits and social security contributions, broken down into pension benefits, sickness insurance benefits, state social and foster care benefits, other benefits and expenditure on unemployment support (indicating the average unemployment rate, the number of unemployed and the average amount of unemployment support - each on 31 December of the year considered). Expenditure on sickness insurance benefits, state social support and foster care benefits, as well as on "other benefits', shall be broken down by individual benefit paid and shall be shown in a longer time series. In addition, expenditure on active employment policy, the protection of workers in the insolvency of the employer and the amount of contributions to employers to support the employment of disabled persons under another legislation7) shall be evaluated. Within the framework of an active employment policy, individual expenditure (e.g. retraining, community service, support for employment of disabled people, joint programmes of the European Union and the Czech Republic and investment incentives) is commented on. A quantification of the expenses related to the collection of pension insurance premiums and the payment of pensions on 31 December of the year of evaluation and the amount of the advance payment to the Czech Post for pension payments at the beginning of the following year is provided. Since the 2012 evaluation, the benefits of assistance in material distress, benefits for disabled persons and care allowance under the Social Services Act, paid by the Labour Office, have been commented on. In addition, non-investment recent transfers are mentioned. Transfers to social services and social prevention services to social service providers under another legislation (8) are broken down according to the legal form of the recipient,
(c) the chapters of the Ministry of Defence, the Ministry of Interior, the Ministry of Justice, the Ministry of Finance and the General Inspection of Security Councils, the breakdown of income from social security premiums and the contribution to state employment policy and payments for employees and employers. Revenue is commented on to the extent of legal competence to manage their choice. The expenditure on benefits shall be broken down into individual benefits paid by law from the budgets of these chapters,
(d) for chapters, the Ministry of Labour and Social Affairs, the Ministry of Defence, the Ministry of Interior, the Ministry of Justice and the General Inspection of Security Corps (in text or tabular form), the number of pensions paid on 31 December of the year of evaluation, together with the number of pensions paid by type, i.e. pensions paid by age, disability, widows, widows and orphans (in total). In addition, the number of newly granted pensions, including the newly granted early pensions, shall be reported. For the chapter of the Ministry of Labour and Social Affairs, the average amount of old-age pensions paid in December of the year of assessment shall be reported; with the exception of old-age pensions which are paid at a lower rate for co-operation with another pension pursuant to § 59 of Act No. 155 / 1995 Coll., on Pension Insurance, and old-age pensions pursuant to § 29 (2) of the same Act, or, where applicable, old-age pensions in accordance with the provisions in force before 1 January 2010 awarded for an insurance period of less than 25 years;
(e) for chapters of the Ministry of Industry and Trade, Ministry of Transport, or for other chapters of the Ministry of Transport, the amount of social contributions to employees in connection with the restructuring of certain sectors under specific laws or other legislation (for example Act No. 154 / 2002 Coll., on the transitional financing of certain social benefits of miners, Decree No. 287 / 2001 Coll., on the contribution related to the restructuring and reduction of brown coal mining, as amended by Decree No. 397 / 2004 Coll.; for the Ministry of Transport of Government Decree No. 322 / 2002 Coll., establishing the conditions, the amount and method of the contribution to the resolution of the social consequences of the transformation of the state organisation of the Czech Railways, as amended by Decree No. 83 / 2005 Coll.).
6. Evaluation of the appropriations spent on the common programmes of the European Union and the Czech Republic without the common agricultural policy established by binding state budget indicators for the year under assessment. In the commentary, detailed information on the actual use of the funds in the evaluation year is provided on a programme-by-programme basis or on the source and financing instrument for each programming period following Table 8, an evaluation of the expenditure in relation to the state budget, including a justification for the possible low implementation of the state budget, an evaluation of the expenditure for the implementation of the programme or project, an indication of the entitlements of the unused expenditure for the evaluation year under Section 47 of Act No. 218 / 2000 Coll., as amended, including their actual use, a possible use of the reserve in the evaluation year and, where appropriate, a comparison of the expenditure of the evaluation year with last year. Expenditure on salaries and other payments for work performed / other personnel costs in the framework of the joint programmes of the Czech Republic and the European Union following Table 9 shall be commented on. The Ministry of Agriculture shall, mutatis mutandis, comment on expenditure under the common agricultural policy. Similarly, the assessment of the use of funds under financial mechanisms shall be carried out.
7. Analysis of employment and wage drawing in the budget area, broken down into the state's organisational units and into contributory and similar organisations financed by the state budget, in which remuneration is governed by other legislation9).
An approved and adjusted binding volume of salary appropriations and other payments for the work carried out and the number of employees in connection with the approved budget and budget following changes (changes approved by the Ministry of Finance) shall be indicated as the organisational components of the State. For the contribution organisations, the "approved budget 'column shall contain the figures for the amount broken down by the Ministry of Finance under the approved budget schedule. The column" post-change budget' lists the wage cost limit, including adjustments approved by the Ministry of Finance and other data (i.e. means of salaries, other personnel costs and staff numbers) after changes made by the founder, if any. The permitted excess may not be reported as a change in the binding volume or limit but shall be reported in the comments.
In the separate section of the accompanying report to the draft final account, a detailed analysis and evaluation of the implementation of the number of posts in connection with the actual number of employees, the drawing of salary appropriations and the other payments for the work carried out (in the case of contribution organisations for drawing other personnel costs) shall be carried out, including a justification for any overshooting of government-bound amounts of salary appropriations and other payments for the work carried out or the limits of labour costs and staff numbers. The evaluation shall be carried out on the basis of the types of organisational elements of the State, and on the basis of individual employee groups remunerated under different laws. In the analysis, even in the case of compliance with the mandatory amounts of funds for salaries and other payments for the work carried out or the limits on wage costs, the drawing of entitlements from unused expenditure under § 47 of Act No. 218 / 2000 Coll., as amended, and aid for research, development and innovation under § 10 of the Act No. 130 / 2002 Coll., as amended, the drawing of the Fund of Remuneration and other non-budgetary resources (for the organisational components of the State under § 45 and for the contribution organisations under § 53 except for other activities under § 63 of Act No. 218 / 2000 Coll., as amended).
8. Evaluation of the economy, efficiency and effectiveness of the spending of the chapter. The choice of the method, scope and form of evaluation corresponds to the specific conditions of the chapters. In the area of state management, comments can be focused, for example, on comparing costs (e.g. costs per employee compared to two years), the effectiveness of their activities (the achieved effect per unit of cost) and the overall benefit of individual government-funded activities and programmes. The evaluation may also be carried out in relation to indicators underlying the budget for the year in question.
9. Evaluation and development of transfers made to contributory and similar organisations broken down by item of current budget composition. The material use of the funds shall be indicated.
The result of the management of the contribution organisations (profit, loss), the causes of loss, comparison with the previous year and proposals to address loss.
10. The drawing and development of transfers made to non-profit organisations and similar organisations broken down by item of budget composition in force (indicating the material projects for which the appropriations have been made available).
11. Evaluation of transfers and borrowed funds or repayable financial assistance which have been made available from the budgets of the various chapters of the State budget during the evaluation year to the public territorial level budgets. These are transfers which have been made to regional councils, councils and the capital city of Prague directly from the budgets of chapters, or to municipalities through regional councils and councils, in whose district the respective municipalities are located 10).
12. Comment on transfers to business entities (by budget heading). Specific methods and purposes for the use of the funds provided shall be indicated. The lower (higher) drawing in relation to the approved budget and to the fact of last year is justified mainly in relation to the fulfilment of the material projects for which the funds were granted. Similarly, data on non-investment and investment borrowed funds provided to business entities shall be reported.
13. Overview of programmes included in the programme financing information system with the basic characteristics of each programme (brief description, overall implementation time, total budgeted appropriations for programme implementation, etc.).
Evaluation of the total implementation of expenditure earmarked for programme financing (capital and current expenditure related to programme financing divided into systemically determined investment and non-investment expenditure, individually assessed expenditure and borrowed funds) in relation to material investment development projects.
Furthermore, according to the programmes, the amount of the appropriations drawn in the evaluation year, the purpose of the application and the expected further procedure for the implementation of the programme concerned (complete cessation, development of the programme, programme depression) shall be indicated.
The evaluation shall be carried out by type of organisation and entity (state units, contribution organisations, associations, business and other entities, counties and municipalities) indicating the sources of funding (transfers, loans, reserve funds, etc.). The use of loans drawn by the Czech Republic is particularly assessed.
A comparison shall also be made of the amount of appropriations drawn from the State budget in relation to the previous year. The performance of material projects in investment construction is evaluated, in particular compliance with the stated construction deadlines, increase in construction costs, etc.
The Chapter Manager of the Ministry of Regional Development comments on the use of housing promotion funds and their comparison with previous years and makes an overall assessment of developments in this area.
14. The status of outstanding loans and repayable financial assistance from the budget of the chapter on 1 January of the year of assessment, the amount of repayable repayments and repayments and repayable financial assistance in the year of assessment, other effects reducing the amount of claims (e.g. change to transfer, waiver of recovery, bonification, etc.) and the final status of loans and repayable financial assistance as at 31 December of the year of evaluation. Compliance with payment discipline is commented, i.e. respect for the payment schedule, including the amount of late payments, deferral of payments and recovery of outstanding claims.
15. Numbering and commenting expenditure on support for research, development and innovation provided under other legislation11). The amount of the funds actually spent compared to the budget assumptions and the appropriations spent the previous year shall be indicated.
For special-purpose expenditure of the State Budget, the evaluation shall focus on the results obtained by programme. The interim results of the programmes shall be evaluated throughout their implementation, focusing on the final benefit and effectiveness in relation to the objectives of the programme.
For the institutional expenditure of the state budget, the evaluation shall focus on the results of research projects achieved over the entire period of implementation and on the final contribution and effectiveness in relation to the objectives set.
16. Quantification of claims on outstanding expenditure of the State's bodies on 1 January of the year of assessment, actual drawing of entitlements on unused expenditure on 31 December of the year of evaluation and quantification of entitlements on unused expenditure on 1 January of the year following, in accordance with other legislation12). The main reasons for not spending budget expenditure in the year in question and the main reasons for not using entitlements from unused expenditure (so-called entitlements from previous years) are mentioned. The claims for unused expenditure for which the Czech Republic receives money or part of the budget of the European Union, for which the Czech Republic receives money or part of the budget of the European Union, for which the Czech Republic receives money or part of the financial mechanisms and for which the Czech Republic receives money or part of the budget of the European Union for the common agricultural policy shall be reported separately.
17. Evaluation of the use of funds made available to deal with the consequences of natural disasters (e.g. floods) and their actual drawdown (including unspent funds, balances for years to come, entitlements from unused expenditure). The evaluation shall be carried out by special-purpose titles and groups of beneficiaries, subdivided into investment and non-investment funds. The comments contain legislation that allowed the mobilisation of funds for this purpose (law, government resolutions, etc.). The funds provided to the regions and municipalities are also mentioned. The amount of foreign aid received to deal with such damage, in particular from the budget of the European Union and the European Investment Bank, shall be indicated.
18. Comment on the use of the appropriations provided for the necessary expenditure resulting from the disappearance of material burdens on the property issued by a beneficiary (13) (Chapter Managers of the Ministry of Education, Youth and Sports and the Ministry of Culture comment).
19. Overview and evaluation of the special-purpose funds transferred from the budget for the benefit of other chapters in support of cultural activities and funds transferred under the rehabilitation, conservation and conservation programmes; Similarly, the use of special-purpose funds provided for the above purposes to other legal and natural persons is assessed (provided by the administrator of the chapter of the Ministry of Culture). The summaries are drawn up on a programme-by-programme basis, the programmes are assessed on a comprehensive basis by the ownership lines divided into non-investment and investment funds.
20. Evaluation of the use of earmarked funds from the state budget for defined national programmes. These include, for example, the Drug Policy Programme, the Social Prevention and Crime Prevention Programme, the Programme to support projects for integration of Roma community members, national health programmes or programmes in the field of culture and education. The resources spent on possible further programmes of national importance shall also be indicated. The evaluation shall focus on the specific forms of use and their effectiveness in relation to the performance of the tasks arising from each programme.
21. Evaluation of the use of state budget funds for foreign development cooperation and humanitarian aid.
22. Quantification and evaluation of funds provided and received for foreign activities (e.g. professional assistance, participation in international institutions).
23. Quantification of total expenditure on foreign business trips and evaluation of their contribution to the organisation's activities (for chapter managers and for directly managed state and contribution organisations). As of 31 December of the year of assessment, the final balances on accounts held with banks from which expenditure related to foreign working trips was effected through payment cards shall be calculated.
24. Overviews of the advance payments made by the Chapter Administrator and the State's managed organisational components for supplies and works of an investment and non-investment nature that were not implemented in the year of assessment, including justification for such payments.
25. Introduction and comment (performed by chapter administrators of the Ministry of Labour and Social Affairs, Ministry of Defence, Ministry of Interior and Ministry of Justice)
(a) the expenses associated with the payment of compensation of persons and the payment of compensation under the relevant laws or regulations of the Government (e.g. Act No. 261 / 2001 Coll., providing a one-off sum of money to members of the national struggle for liberation, political prisoners and persons from racial or religious reasons concentrated in the military labour camps and amending Act No. 39 / 2000 Coll., providing a single amount of money to members of Czechoslovak foreign armies and Allied armies in the years 1939 to 1945 Coll., on the provision of a special contribution to the retirement of the Law No. 39 / 2000 Coll., on the provision of an additional allowance to the pension of the Polish People's Republic, as amended Act No. 203 / 2005 Coll.
(b) the funds provided to the commercial insurance contract to pay compensation for damage caused by accidents at work and occupational disease (for the chapter of the Ministry of Labour and Social Affairs).
26. Use of funds to cover costs related to the preparation and activities of the contingent of the Army of the Czech Republic in foreign peacekeeping operations, rescue and humanitarian operations abroad, according to relevant government resolutions (implemented by the administrator of the chapter of the Ministry of Defence).
27. Evaluation of funding and management of representative offices in the evaluation year (performed by the administrator of the chapter of the Ministry of Foreign Affairs).
28. Information on free transfer of property, i.e. acquisition and disposal. These include, for example, transfers to churches, non-profit organisations or business entities in the form of restitutions, natural donations or property acquired by persons without heirs, as well as transfers of assets from the central authority to the local authorities and the organisations set up by them. Similarly, free transfers of financial assets (participations, bonds, receivables) are commented. Mutual transfers between the State's organisational units shall not be included.
29. Information on the total volume and management of centralised funds from the liquidation of state enterprises.
30. Overview of all the State's holdings (with which the relevant Chapter Manager runs) in domestic companies, including those aimed at facilitating various forms of financial support (e.g. Export, Guarantee and Insurance Company, Czech Export Bank, Support and Guarantee Farmer and Forestry Fund, Czech Moravian Guarantee and Development Bank). This is the actual equity participation, based on the holding of shares or provisional certificates, does not include the exercise of shareholder rights. The administrator of the chapter shall inform the Ministry of Finance of changes in the property matters of the chapter that occur during the year.
31. Revenue and expenditure of Chapter General Treasury shall be evaluated by the administrator of the Chapter General Treasury. The evaluation shall be carried out according to the mandatory indicators contained in the State Budget Act for the year in question. Information shall also be provided on the use of the government budget reserve and on the use of other reserves included in the state budget (provision for dealing with crisis situations, their prevention and elimination, provision for extraordinary expenses under Act No. 239 / 2000 Coll., on the Integrated Rescue System and amending certain laws, etc.). The report shall include an evaluation of transfers and loans or repayable financial assistance made available during the evaluation year to territorial public budgets, an evaluation of programme financing expenditure and information on outstanding loans and repayable financial assistance as referred to in point 14. The report shall also include an overview of the critical revenue and expenditure for the year in question, compared to the results for the year preceding and possibly in a longer time series.
32. Evaluation of the Chapter of the Operation of State Financial Assets (evaluates the administrator of the Chapter of the Operation of State Financial Assets), quantification of the initial and final stocks of the bank accounts of the State financial assets and commenting on their changes (revenue, expenditure or financing) during the year.
33. State debt at the beginning and end of the year (assessed by the administrator of the State Debt Chapter), broken down into internal and external government debt and commenting on the change in state debt in the year in question and its final amount. The expenditure of the chapter shall be analysed in detail.
34. Drawing up a separate annex to the draft final account, containing an organisational chart of the chapter on 31 December of the year of evaluation, expressing the competent arrangements between the administrator of the chapter and the state organisational components established by it and the contributory and similar organisations or other bodies.
35. evaluation of the expenditure of the chapter resulting from concession contracts (14) and other expenditure related thereto; identification of individual concession contracts, indication of the total amount for which the concession contracts are concluded and commenting on any amendments thereto.
36. Evaluation of expenditure resulting from public contracts with an estimated value of at least CZK 300,000, with a contractual performance exceeding one calendar year and comprising an evaluation year. Comment on possible amendments to contracts concluded in previous years. Identification of newly concluded contracts for significant contracts with contracts exceeding the year evaluated, indicating the total amount of expenditure and its distribution in years.
Table Part
The tables which form part of the Chapter Final Accounts shall be prepared by the Chapter Managers to the following extent:
Table 1 Balance of national budget revenue and expenditure in the second budget breakdown
Table 2 Implementation of binding state budget indicators
Table 3 Employment analysis and wage drawing for 20xx
Table 4 Overview of State budget expenditure in support of research, development and innovation
Table 5 Overview of the expenditure of the State's organisational units, contributions and subsidies to contributory and similar organisations, transfers and borrowed funds (repayable financial assistance) to the regions and municipalities, businesses and other entities of the chapter budget
Table 6 Overview of special-purpose transfers and borrowing (repayable financial assistance) to regions, municipalities and other entities in the chapter budget
Table 7 Expenditure earmarked for programme financing
Table 8 Chapter expenditure on programmes / projects co-financed by the European Union budget or financial mechanisms
Table 9 Expenditure on salaries and other payments for work carried out / other personnel costs under programmes / projects co-financed by the budget of the European Union or by financial mechanisms drawn up in 20xx per country's organisational units and contribution organisations
Table 10 Chapter revenue for programmes / projects co-financed by the European Union budget or financial mechanisms
Table 11 State budget expenditure resulting from concession contracts other than those listed in Table 12
Table 12 State budget expenditure on concession contracts co-financed by the European Union
The tables of the final account of the chapter shall be prepared following the financial statements for the year in the Excel programme, in thousands of CZK to two decimal places (except for Tables 3 and 9, which shall be processed in CZK), according to the models in the table part of this Annex. Tables containing only zero values are not part of the final account.
Table 1 (Balance of revenue and expenditure for the year in question in the second budget breakdown) shall be established by the Ministry of Finance and sent to the relevant chapter.
Submission of the data needed for the preparation of the draft State Final Account and of the draft Final Accounts of Chapters
1. A brief but concise "Evaluation Report" is prepared for each budget chapter for the preparation of the draft State Final Account submitted to the Chamber of Deputies for approval, which presents the chapter's activities and provides an overall view of the management of its own central authority (office) and the state's organisational components and contribution organisations in the year in question, focusing on the characteristics and specificity of the solution of material problem areas in the sector and sector. In its processing, the Chapter Administrator shall base himself on the Chapter's Final Account accompanying report with emphasis on carrying out the tasks set out for the year in question. The evaluation report shall be submitted to the Ministry of Finance as a basis for the preparation of the chapter part of the draft state closing account. The evaluation report is also submitted to the Supreme Audit Office as a basis for processing the opinion on the State Final Account under Act No. 166 / 1993 Coll., on the Supreme Audit Office, as amended.
The content of the evaluation report shall be a brief description of the scope of the relevant chapter, indicating the main tasks addressed in the evaluation year and the overall assessment of the results achieved. The report shall assess the impact of the budget adjustments made, if any. Regulation of the drawing-up of expenditure shall include the involvement of non-budgetary and economic resources in the budget of the chapter.
The substantive implementation of the binding indicators laid down by the Act on the State Budget of the Czech Republic for the evaluation year is also assessed, with the expression of changes made on the basis of the relevant resolutions of the Government of the Czech Republic and other budgetary measures made during the year. The effectiveness of the use of budgetary resources to carry out the tasks set out for the year in question and the consistency of their implementation during the year shall be assessed. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the budget in the year of evaluation with those for the year preceding and, where appropriate, the years preceding. An analysis and evaluation of the use of salaries and other payments for work carried out and the performance of the number of employees shall be carried out on behalf of the authorities and the organisation of the administration and the evaluation by group of employees remunerated under various laws.
The assessment report shall include a substantive evaluation of the funds provided to the organisational bodies of the State, contribution, non-profit and similar organisations, business entities, counties and municipalities from the budget of the chapter on the abolition of natural disasters.
2. Proposals of the final accounts of the chapters of the state budget shall be presented in a booklet. Six copies of the papers bearing the stamp shall be signed by the Minister (Head of Central Authority), of which 1 copy shall be sent by the Chapter Administrator to the competent committee of the Chamber of Deputies, 3 copies to the Ministry of Finance, one copy to the Supreme Audit Office and the Czech Statistical Office.
The administrator of the Chapter The Security Information Service shall submit the final account at the appropriate level of secrecy to the Ministry of Finance in one copy. The table part and part of the accompanying report, containing classified information, shall be presented by the administrator of the committee of the Chamber of Deputies of the Parliament of the Czech Republic, who shall be responsible for discussing the budget management of the chapter and in one copy to the Ministry of Finance.
3. The drafts of the final accounts shall be submitted to the committee responsible of the Chamber of Deputies of Parliament in the number and date agreed with the Secretary of the Committee.
Proposals for the final accounts of chapters are discussed by the relevant committees of the Chamber of Deputies of Parliament before discussing the draft national closing account of the Czech Republic by the Chamber of Deputies. The outcome of the discussion shall be contained in the opinion of the Committee and shall be reflected in the draft resolution.
Materials processed by chapter administrators are the basis for drawing up the draft state closing account of the Czech Republic, submitted to the Government and Parliament's Chamber of Deputies on binding dates.
Data submission dates:
Tasks (submission to whom, deadline):
(a) Chapter Managers shall submit an evaluation report on the financial management of the chapter and the draft accompanying report of the chapter's final account, including the tabular part, in three copies to the Ministry of Finance, in order to check the fulfilment of all the items of this Annex and the link to the tabular part of the draft final account. At the same time, all supporting documents shall also be transmitted in electronic form as a basis for the chapter for the processing of the draft state closing account. The evaluation report shall be submitted at the same time by the Chapter Administrators to the Supreme Audit Office.
Term: by 20 February of the year following the end of the year of evaluation
b) Chapter Managers submit a draft final account of the chapter in the appropriate number of copies and in electronic form to the Ministry of Finance, the Supreme Audit Office and the Czech Statistical Office.
Term: by 15 March of the year following the end of the evaluation year
If the last day of the period referred to in the above-mentioned programme falls on a Saturday, Sunday or a public holiday, the last day shall be the one preceding the working day before that date.
Table models
Table 1
Balance of revenue and expenditure of the state budget in the second budget breakdown
Table 2
Implementation of binding state budget indicators
Table 3
Employment analysis and wage drawing for 20xx
Table 4
Overview of State budget expenditure in support of research, development and innovation
Table 5
Overview of the expenditure of the State's organisational units, contributions and subsidies to contributory and similar organisations, transfers and borrowed funds (repayable financial assistance) to the regions and municipalities, businesses and other entities of the chapter budget
Table 6
Overview of special-purpose transfers and borrowing (repayable financial assistance) to regions, municipalities and other entities in the chapter budget
Table 7
Expenditure earmarked for programme financing
Table 8
EXPENDITURE ON PROGRAMMES / PROJECTS COFINANCED FROM THE BUDGET OF THE EUROPEAN UNION OR FINANCIAL MECHANISMS
Table 9
Expenditure on salaries and other payments for work carried out / other personnel costs under programmes / projects co-financed by the European Union budget or financial mechanisms drawn up in 20xx per OSS and PO1)
Table 10
REVENUE ACCRUING FROM THE EUROPEAN UNION OR FINANCIAL MECHANISMS PROGRAMMES / PROJECTS
Table 11
State budget expenditure resulting from concession contracts other than those listed in Table 12
Table 12
State budget expenditure on concession contracts co-financed by the European Union
Příloha č. 2
Annex No 2 to Decree No 419 / 2001 Coll.
Scope, structure and dates of the data submitted by the local authorities, voluntary municipal bundles and regional councils for the preparation of a draft state closing account
Data scope
The annex to the Czech Republic's State Final Account consists of summary data on the results of the budgetary management of the local authorities, voluntary municipalities and regional councils. These data are also the content of the final accounts of the local authorities, voluntary municipalities and regional councils, drawn up on the basis of another legislature15).
The counties shall submit figures on all loans, loans and financial assistance received for the region, for individual municipalities and for voluntary communal volumes (hereinafter referred to as "municipalities') in Tables 1a and 1b. The capital Prague presents the required figures for the capital in Table 1a).
Tables (2a) and (2b) provide data on non-investment and investment transfers made to municipalities from regional budgets, Tables (2c) and (2d) provide data on non-investment and investment loans granted and repayable financial assistance made to municipalities from regional budgets (only non-investment and investment transfers released from regional own resources, the allocation of which is subject to county council approval and not included in Part IX of the FIN 22-12 M template). The Region presents data for the summary of municipalities and voluntary volumes of municipalities broken down by individual subsidy titles.
The Regional Councils shall submit figures on loans, loans and repayable financial assistance received to finance programmes co-financed by the European Union funds in Table 3a). Table 3b (b) provides data on non-investment and investment transfers made by the Regional Council from the State Budget and from regional budgets and provided for co-financing the programme and the activities of the Regional Council. The Regional Councils shall submit data broken down by priority axis of the relevant operational programmes.
The City of Prague provides data on loans received, borrowed funds and repayable financial assistance to finance operational programmes for the cohesion region of Prague co-financed by European Union funds in Table 4a). Table 4b) provides data on non-investment and investment transfers received from the state budget and the budget of the City of Prague to finance operational programmes for the cohesion region of Prague co-financed by European Union funds and provided for funding programmes. The capital Prague presents data broken down by operational programmes and priority axes.
In the event of an extremely urgent need for surveys other than the above mentioned data, the Ministry of Finance may request the submission of further specified data from municipalities, regions, the capital of Prague, regional councils and voluntary associations of municipalities.
The counties, municipalities, voluntary communes and the capital of Prague evaluate in Table 5 the expenditure resulting from the concession contracts under Act No. 139 / 2006 Coll., on concession contracts and concession procedures (the concession law), as amended, the subject matter of the contract, the name of the concessionaire, the total commitment of the local authority for the duration of the contract and the expenditure in the reference year and comment on any changes thereto.
The financial settlement of the local authorities, voluntary associations of municipalities and regional councils with a national budget for a given year shall be drawn up and submitted in accordance with another legislation16). The results of the state budget settlement are the accounting case of the following year.
Evaluation report
In particular, the FIN statement of 2-12 M for the period January to December, submitted on the basis of another legislature3, is the basis for the evaluation of the results of the management of the local authorities, voluntary municipalities and regional councils.
The counties, the capital of Prague and the regional councils shall draw up and submit an evaluation report on the draft state closing account for the area of local authorities, voluntary municipalities and regional councils:
(a) Regional evaluation report
The content of the regional evaluation report is a brief but accurate assessment of the financial management of the region and of the organisations directly managed by it in the evaluation year and a summary assessment of the financial management of the municipalities in the territory of the respective region. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the budget of the county and municipalities in the year of evaluation with the results for the year preceding and, where appropriate, the years preceding.
The evaluation report focuses on the implementation of budgetary policy objectives in the field of local and local authorities, budgetary measures carried out during the year and the evaluation of the budgetary results to date. Attention shall also be paid to the involvement of the results of the commercial activity of the local self-government unit or the voluntary association of municipalities in the budget, its share of the overall results and a comparison of its amount with previous years.
The evaluation report shall analyse the creation of own revenue and its critical items. A comparison is made between the dynamics of regional and municipal income in a given year and the previous year or previous years.
In particular, the scope and structure of the transfers provided by the various chapters of the State Budget, the State Funds and the budgets of the Regional Councils shall be commented on in relation to previous years and their specific use. The use of funds transferred to municipalities from regional budgets shall also be evaluated.
On the expenditure side, the evaluation shall be carried out separately for current and capital expenditure. When evaluating expenditure, the comment shall focus in particular on the use of funds from the state budget and from state funds and, where appropriate, on the outcome of business.
The comments include detailed information on the use of funds provided to local authorities to deal with the consequences of natural disasters, including the transfer of unspent special-purpose funds to the following year. Similarly, the use of resources to address other emergencies is commented on.
The counties comment on any organisational and methodological changes that have affected the management of the year.
The counties and municipalities comment on fluctuations in the development of the financial management of local and local authorities during the year in question and on deviations from the objectives of the approved budget.
b) Evaluation report of the capital of Prague
The content of the evaluation report of the capital city of Prague is a brief but accurate assessment of the financial management of the capital city of Prague and directly managed organisations in the year of evaluation. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the budget of the capital of Prague in the evaluation year with the results for the previous year or for the previous years.
The evaluation report shall focus on the implementation of budgetary policy objectives, on budgetary measures carried out during the year and on the evaluation of current budgetary results. Attention is also focused on the involvement of the outcome of the business and comparison of its amount with previous years.
The evaluation report shall analyse the creation of own revenue and its critical items. A comparison is made of the dynamics of the revenues of the capital city of Prague in a given year with the year of the past or previous years.
In particular, the scope and structure of the transfers provided by the various chapters of the State Budget and the State Funds shall be commented on in relation to the previous years and their specific use.
On the expenditure side, the evaluation shall be carried out separately for current and capital expenditure. When evaluating expenditure, the comment shall focus in particular on the use of funds from the state budget and from state funds and, where appropriate, on the outcome of business.
The comment shall include detailed information on the use of the funds provided to deal with the consequences of natural disasters, including the transfer of unspent special-purpose funds to the following year. Similarly, the use of resources to address other emergencies is commented on.
The capital Prague comments on all organisational and methodological changes that affected the management of the year.
The City of Prague comments on fluctuations in the development of financial management during the year under review and derogations from the intentions of the approved budget.
The evaluation report of the capital city of Prague shall include an evaluation of the financing of the operational programmes for the cohesion region of Prague co-financed by European Union funds [similar to those submitted by the regional councils referred to in point (c)]. The evaluation also analysed the creation of revenue arising from interest on subsidies granted from the state budget and their use.
(c) Regional Council assessment report
The content of the Regional Council's evaluation report is a brief but accurate assessment of the financial management of the Regional Council in the evaluation year. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the Regional Council's budget in the evaluation year with the results for the previous year and, where appropriate, for the previous years.
The evaluation report focuses in particular on transfers from the State budget to finance programmes co-financed by the European Union funds and their subsequent allocation to bodies in the cohesion region. In particular, the scope and structure of the transfers provided from the State budget and from the regional budget to finance programmes co-financed by the European Union funds and to the activities of the Regional Council, as compared to previous years, and the specific way in which they are used, are commented on.
The evaluation report also analyses the creation of additional revenue, in particular the revenue generated by interest on subsidies granted from the State budget and their use.
The evaluation report shall compare the revenue dynamics of the Regional Council in a given year with the previous year or, where appropriate, the previous years.
On the expenditure side, the evaluation of expenditure on programmes co-financed by the European Union funds, the evaluation of expenditure on the regional council's own activities and the evaluation of the instalments of loans received, loans and repayable financial assistance shall be carried out.
The Regional Council shall comment on any organisational and methodological changes affecting the management of the year under assessment.
The Regional Council shall comment on the fluctuations in the development of the financial management of the cohesion region during the year under assessment and on the deviations from the objectives of the approved budget.
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Regulation Information
| Citation | Decree No. 356 / 2015 Coll., amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State Final Account and on the scope and dates of drawing up the draft Final Accounts of the chapters of the State Budget, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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