Decree No. 362 / 2014 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
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362
DECLARATION
of 23 December 2014
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. 464 / 2013 Coll., is amended as follows:
1. In the second sentence of Article 2 (3), the words "and revenue from transfers from own funds' shall be inserted after the words" capital revenue '.
2. In Part B of the Annex, at the end of entry 1226, the sentence "It is a fee for controlled substances (substances that deplete the ozone layer) pursuant to Section 6 of Act No. 73 / 2012 Coll., on Substances that deplete the ozone layer and on fluorinated greenhouse gases. 'is added.
3. In Part B of the Annex, the following entry 2125 is inserted after entry 2124:
"2125 Transfers from State Enterprise Funds to the State Budget
This item includes the revenue of ministries which are the founders of state enterprises or the founders of national enterprises from those undertakings, which are transfers from their founder's funds to the State Budget [Section 15 (i) and (k) and Sections 19 (1) (c) and (4) of Act No. 77 / 1997 Coll., on a State Company, as amended by Act No. 213 / 2013 Coll., and Article II of Act No. 213 / 2013 Coll.]. This includes the income and income of the State financial assets from the liquidation balance of the dissolved enterprises [Paragraph 15 (j) of the State Enterprise Act]. '
4. In Part B of the Annex, the following entry 2140 is inserted as the first sub-item of subheading 214:
"2140 Non-interest income on financial derivatives except for own bonds
Income under options, futures, swaps, forwards and other financial derivatives, if they do not relate to their own bonds, with the exception of income which have the character of interest (which belongs to item 2148), and principal (which belongs to item 8). Financial derivatives (§ 627 (2) of Act No. 240 / 2013 Coll., on investment companies and investment funds) are investment vehicles according to § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on capital market business, as amended by Act No. 230 / 2008 Coll. '
5. In the Annex to Part B, in the entry for subheading 2141, the last sentence of the sentence is deleted from brackets.
6. In Part B of the Annex, at the end of the title of heading 2147, the words "to own bonds' and the words" except those 'are replaced by the words "if they relate to own bonds, except income' and the words" and 2148 'and the words "and Act No 188 / 2011 Coll.' are deleted.
7. In the Annex to Part B, entry 2148, "Acts No 230 / 2008 Coll. and No 188 / 2011 Coll. 'is replaced by" Act No 230 / 2008 Coll.' and the second sentence is deleted.
8. In Part B of the Annex to the text under subheading 2221, the words "Land Fund 'are deleted.
9. In Part B of the Annex, entry 2321 reads as follows:
"(1) This item includes funds received in private law as gifts (Sections 2055 to 2078 of the Civil Code) from both domestic and foreign natural and legal persons, with the exception of cash donations from foreign non-business legal entities, which fall under heading 4152. The funds adopted in public relations fall under Class 4.
(2) This item only covers received cash donations for which the donor has not ruled out their use for investment purposes. Cash gifts whose use for investment purposes has been excluded by the donor are to be classified under subheading 3121.
(3) The contributions received under Section 23a of the Vehicle Liability Insurance Act (Act No. 168 / 1999 Coll., as amended by Act No. 160 / 2013 Coll.) include contributions from the Damage Guarantee Fund of the Czech Insurers' Office, which are accepted by the organizational bodies of the State into the reserve fund under Section 48 (2) (d) of the budget rules. '
10. In Part B of the Annex to entry 2433, the words "from the Land Fund and 'are deleted.
11. In Part B of the Annex to Council Regulation (EU) No 904 / 2010 on administrative cooperation and combating fraud in the field of value added tax, the Czech Republic retains from value added tax which is paid by providers of telecommunications services, broadcasting services and electronic services in the Czech Republic as a Member State of identification (the State in which they have their registered office or in which they have their registered office in the European Union and which have been chosen by the Czech Republic for the payment of value added tax), as amended by Council Directive 2008 / 8 / EC and Articles 110b and 110h of the Act No 235 / 2004 Coll. These amounts will be recovered by the State budget between 2015 and 2018 and on the basis of additional tax returns, if necessary later. '.
12. In Part B of the Annex to the subheading 413, the first two sentences are renumbered as paragraph 1 and the third sentence as paragraph 2, the sentence "Revenue belonging to the headings of that subgroup shall be classified in the sectoral classification as paragraph 6330 'and the following paragraph 3 is added:
"(3) The money fund means a bank account (§ 2662 to 2675 of the Civil Code), possibly linked to another bank account, with a treasury or with another instrument for collecting, storing and issuing funds (charged to it), or their group or system of accounts. It is also understood as the treasury used in the separate treasury regime (in addition to this in entries 4138 and 5348). It does not include a deposit book, fixed-term deposits account or any other instrument that does not allow payment or withdrawals on demand (Sections 2676 to 2681 of the Civil Code). Transfers of funds to these instruments shall cover items 8118, 8128, 8218 and 8228 and transfers thereof to items 8117, 8127, 8217 and 8227. ';
13. The first sentence of point 4134 of Part B of the Annex to Regulation (EC) No 4134: "This item includes the income of non-budgetary funds and bank accounts subject to the budget structure of the same organisation (from the State budget account of the State body of the State Fund, from the budget of the municipality, county, regional council or voluntary association of municipalities), including transfers between the basic current accounts of the municipality. '
14. In Part B of the Annex, the following entry 4138 is inserted after entry 4137:
"4138 Transfers from your own cash register
This item is used by municipalities, counties, voluntary associations of municipalities and regional councils which have decided to use the treasury in a non-budgetary regime, even on reporting dates or at the end of the year, to operate as a separate fund linked to the budget only financial relations (item 4138) and from which transfers are made (item 5348), its revenue and expenditure is not included in the revenue and expenditure of the budget, but are separated from it, are referred to as "separate budget units' (hereinafter referred to as" separate treasury arrangements'). The organisation may start using the treasury in the separate treasury mode only from the beginning of the year and end using it only at the end of the year. "
15. In Part B of the Annex, at the end of entry 4151, the sentence "Transfers from foreign States shall be considered only transfers from foreign State authorities and, if the foreign State is a federation (association), from federal (federal) authorities only. Transfers from foreign local authorities (countries, regions, municipalities) and other public budgets and from foreign non-business legal entities belong to heading 4152. Transfers from foreign natural and commercial legal persons shall be considered as financial donations and shall fall under heading 2321. ';
16. In Part B of the Annex, at the end of the title of heading 4152, the words "and certain foreign authorities and legal persons' shall be added, the current content of which shall be renumbered as paragraph 1 and the following paragraph 2 shall be added:
"(2) Subheading 4152 also includes transfers from foreign local authorities which are part of the federation (countries, Republics and other autonomous parts of the federation), transfers from other foreign local authorities (counties, provinces, districts, municipalities), transfers from other foreign public budgets (public universities, public media, public health insurance companies and similar legal entities) and transfers from foreign private entities, transfers from non-business legal entities (associations, political parties, foundations, foundations, foundations and similar entities). Transfers from foreign business legal entities and natural persons belong to item 2321. '
17. In Part B of the Annex to entry 4214, the words "from the Land Fund or 'are deleted.
18. In Part B of the Annex to Class 5, the first sentence is renumbered paragraph 1, paragraph 2, paragraph 3, paragraph 4, paragraph 4, paragraph 5, paragraph 7, paragraph 6, paragraph 11 to paragraph 7.
19. In the Annex to Part B, entry 5011 reads: "Salaries (§ 122 to 136 of the Labour Code) and wages (§ 113 to 121 of the Labour Code) of employees in employment (§ 33 to 73a of the Labour Code), including salaries of civil servants (§ 6 of Act No. 234 / 2014 Coll., on Civil Service) who perform a civil service (§ 5 of the Civil Service Act) in employment (for a fixed period pursuant to § 178 of the Civil Service Act or temporarily pursuant to § 190 (2) and (4), § 191 (2), § 192 (4) and § 193 (3) of that Act). '.
20. In the Annex in Part B, entry 5013 reads: "Salaries (Sections 122 to 136 of the Labour Code and Sections 144 to 152 of Act No. 234 / 2014 Coll., on Civil Service) of civil servants (Sections 6 of the Civil Service Act) in service (Sections 20 to 23 of the Civil Service Act and for a fixed period pursuant to Sections 191 (1) and 192 (1) of the same Act). '
21. In Part B of the Annex, at the end of entry 5024, the following sentence is added: "This item includes the severance of civil servants of the Army of the Czech Republic from the employment relationship who were members of the flight group assigned to the medical rescue service pursuant to § 15 of Act No. 374 / 2011 Coll., on the medical rescue service and are entitled to severance payments pursuant to § 28a of this Act, as amended by Act No. 385 / 2012 Coll. It shall also include any other payments after termination of the employment relationship of the nature of severance payments or severance payments. ';
22. In the Annex to Part B, in entry 5025, the words "pursuant to Section 55 of the Staff Act (Act No. 218 / 2002 Coll., as amended), which takes effect on 1 January 2007 'are replaced by the words" pursuant to Section 72 of Act No. 234 / 2014 Coll., on Civil Service'.
23. In Part B of the Annex to entry 5026, the sentence "The severance payments to civil servants under Section 115 of Act No 234 / 2014 Coll., on the Civil Service shall be inserted after the first sentence. '
24. In the Annex to Part B, in entry 5041, the first sentence is renumbered as paragraph 1, the second sentence as paragraph 2, the third and fourth as paragraph 3, and the fifth to ninth as paragraph 4, and the first sentence in paragraph 4, at the beginning, the words "Similar to them 'are replaced by the words" The expenditure referred to in paragraph 3 shall include i', the words "such 'shall be deleted and the words" the authorisation' shall be inserted after the word "Article 3 '.
25. In Part B of the Annex, the following entry is added:
"(1) Group 51 items include expenditure on the acquisition of goods (Section 496 of the Civil Code) and rights, with the exception of items and rights which have the nature of fixed assets (which belong to items from Groups 61 and 62), with the exception of rights to use or use intangible property other than rental (intellectual property rights; expenditure on the acquisition of such rights is covered by sub-groupings 504) and, with the exception of those acquired by decisions and transfer agreements, where they provide for the acquisition of rights for providers, in addition to the rights of beneficiaries (the expenditure on transfers covers items from sub-groupings 52 to 57, 63, 64, 67 and 69), heading 5902 and heading 5909, item 5909 as well as the acquisition of works with the exception of works dependent on works (expenditure on subgroups 505 and 502 as well as items on sub-groupings of sub-groups 509), item of services with the exception of services paid through payment of the nature of taxes (those covered by sub-categories 503) and items of expenditure. Group 51 also includes an item for the identification of a part of the expenditure which is considered to have been incurred or obtained as a result of a change in the foreign currency rate.
(2) For this purpose, expenditure shall mean the issue of funds, with the exception of the issue related to the coverage of deficits and the use of surpluses of public budgets and other public funds using the budget structure (these issues fall under Class 8).
(3) The acquisition of a case (s) means the acquisition of a property or similar right on that case (s).
(4) The service shall mean the activity or inactivity of a natural or legal person who has been designated by the payer or of whom, but which does not produce a new item and which does not result in a technical assessment of any item (property), both by the payer or by whom he has designated, consumed as such (for example, the speech of the lecture), and by an activity with a material result that is still being consumed (for example, the drawing up of a inscription on any item belonging to the client or the writing of an opinion which is not the nature of the work of the author). It does not have any activity leading to the creation of a new item or exercise (for example, the stamp or the printing of the publication by supporting documents of the client on the paper supplied by the contractor). Performance means the controllable natural force and service that does not manifest itself in any material matter and the work service that manifests itself in the material matter. '
26. In Part B of the Annex, the following sub-category 513 is added: "Subheadings 5131 to 5139 include expenditure on the supply of tangible goods (Section 496 (1) of the Civil Code), with the exception of items having the character of fixed tangible property other than small items (expenditure on their supply is included in sub-categories 612 and 613). The purchase of a material item by supplier means both the purchase or other consideration of the finished item and the award of the final item and the acquisition of it under the contract for work (§ 2586 and. Civil Code) or other similar contract. '
27. In Part B of the Annex, the words "and car pharmaceuticals' shall be added at the end of the load item 5133.
28. In Part B of the Annex, at the end of the title of heading 5145, the words "to own bonds' are replaced by the words" Expenditure of the Ministry of Finance, Municipality and Regions which are issuers of state and municipal bonds, under options, futures, swaps, forwards and other financial derivatives', when they relate to payment coverage to holders of government and municipal bonds, with the exception of expenditure which is of interest (which belongs to item 5146) and principal (which belongs to classes 8). ', and the words "The issue of bonds to financial derivatives relating to payment to holders of such bonds is added to the payment to the institution with which the agreement on financial derivatives which it had not been executed by the issuer in favour to those holders. In the case of the Ministry of Finance for this item, the funds issued from the State Budget Expenses Account of Chapter State Debt are to be used to pay the amounts issued under these Agreements from the State Financial Assets Account and from the Treasury Liquidity Management and Government Debt Management Accounts [§ 3 (h) (2) and (3) of the Budget Rules].'
29. In the Annex to Part B, entry 5147, the first words "and Act No. 188 / 2011 Coll. 'and the second sentence are deleted.
30. In Part B of the Annex, the following entry 5148 is inserted after entry 5147:
"5148 Non-interest expense on financial derivatives except for own bonds
Expenditure under options, futures, swaps, forwards and other financial derivatives provided that they do not relate to holders of bonds issued by the organisation, with the exception of expenditure of interest nature (which belongs to item 5147) and principal (which belongs to item 8). Financial derivatives (§ 627 (2) of Act No. 240 / 2013 Coll., on investment companies and investment funds) are investment vehicles according to § 3 (1) (d) to (f) of Act No. 256 / 2004 Coll., on capital market business, as amended by Act No. 230 / 2008 Coll. The issue of financial derivatives not related to bond holders issued by an organisation shall be understood to mean the crown payments to the institution with which the organisation has concluded an agreement on financial derivatives, except for payments under the penultimate sentence of item 5145. In the case of the Ministry of Finance for this item, the funds issued from the State Budget Expenses Account of Chapter State Debt are to be used to pay the amounts issued under these Agreements from the State Financial Assets Account and from the Treasury Liquidity Management and Government Debt Management Accounts [§ 3 (h) (2) and (3) of the Budget Rules]. '
31. In Part B of the Annex to the sub-group of items 516 read: "The items of sub-group 516 include expenditure on services (the definition of service is set out in the list of items 51) with the exception of repairs and maintenance of material items (these belong to item 5171). '.
32. In Part B of the Annex, in entry 5161, the first sentence is renumbered as paragraph 1, the second to fourth as paragraph 2, the fifth as paragraph 3 and the sixth as paragraph 4, and at the end of paragraph 1, the sentence "The expenditure on hybrid mail shall also be included."
33. In the Annex to Part B, entry 5165 reads: "Smelled under agricultural pâté (§ 2345 to 2348 of the Civil Code) '.
34. In the Annex, in Part B, in entry 5168, the first sentence is renumbered as paragraph 1, the second sentence as paragraph 2 and the third sentence as paragraph 3, in paragraph 3, the words "what if they do not concern them 'are replaced by the words" which, if they relate to something else, would belong' and the following paragraphs 4 and 5 are added:
"(4) Information and communication technologies are for the purposes of classifying expenditure under heading 5168 material goods and their sets intended primarily for the electronic acquisition, transmission and communication of information. In particular, computers, computer networks, telephones, digital cameras and cameras, other than those used for artistic purposes, camera systems, scanners and similar apparatus, and associated equipment and equipment for their operation (computer printers, loudspeakers and headphones connected to computers, compact discs, digital multipurpose discs, audio tapes, video tapes, etc.). They are not separate propagating apparatus or other separate instruments for recording information on non-electronic media.
(5) Subheading 5168 includes expenditure on the repair and maintenance of computer programs and databases (the definition of repair of computer programs and databases and other intangible property is included in item 5171 (3) and the definition of their maintenance in paragraph 5). ';
35. The first sentence of point 5169 of Part B of the Annex shall be renumbered as paragraph 1, paragraph 2, paragraph 3, paragraph 4, paragraph 5, paragraph 6, paragraph 6, paragraph 8, paragraph 7, paragraph 9, paragraph 8, paragraph 8, paragraph 11, paragraph 9, paragraph 10, paragraph 10, paragraph 13, paragraph 11 and paragraph 14 shall be deleted and paragraph 9 shall be replaced by the following: "(the definition of technical appreciation shall be made in paragraph 5, paragraph 6) nor by repair or maintenance (the expenditure shall include, for repair or maintenance of computer programmes or databases, into item 5168, and paragraph 9, for repair or maintenance of other intangible assets, for item 5171) '.
36. In Part B of the Annex to entry 5171, the first sentence is renumbered as paragraph 1, the second as paragraph 2, the third as paragraph 4, the fourth as paragraph 7, and the fifth and sixth as paragraph 8, in paragraph 1, the words "material goods' shall be added at the end, except for the repair and maintenance of computer programmes and databases (belonging to item 5168) ', in paragraph 2, and in paragraph 4, the words" material goods' shall be inserted after the words "this' and paragraphs 2 and 4 shall be inserted after the words:
"(3) The repair of intangible property (definition of intangible property is in the subheading of subheading 5041) means, for the purposes of the budget composition, the modification of intangible property which has been created according to the designation of the organisation but which, by reason of the incorrect award or incorrect performance of the award, does not fully or partially fulfil the function to which it was intended, in order to ensure that it fulfils that function in full.
(5) The maintenance of intangible assets for the purposes of the budget structure shall be understood as its adaptation, which shall increase its applicability, but not in a fundamental way and without the addition of essential new functions, and the provision of information and consultation services in oral, written and other form to users of such assets by its creator, necessary for its flawless use. The maintenance of the database or computer program shall, in particular, update them (update) and technical support. A database update means adding information about facts that did not exist before or before the last update of the database. Updating a computer program means adapting it to facts that did not exist before or before its last update. Technical support for a database or computer program shall mean the provision of information and consultation by their creator to their users. An increase in the applicability of intangible assets shall be understood as an increase in its information or transformation capacity or, if that property is a right, an extension of the possibilities it gives its holder.
(6) Item 5171 does not cover expenditure on technical evaluation of assets. The technical evaluation of the material item shall mean, for the purposes of the budget structure, its adaptation to increase its applicability. The technical evaluation of intangible assets (upgrades) shall mean, for the purposes of the budget composition, its adjustment which brings about a substantial increase in its applicability or its new essential functions. Expenditure relating to the technical evaluation of tangible goods having the character of fixed tangible property shall be included in the relevant headings of the sub-grouping of headings 612, the technical evaluation of tangible goods having the character of small tangible fixed property, item 5137 and the technical evaluation of material goods having the character of material, item 5169. Expenditure relating to the technical evaluation of long-term intangible assets shall fall within the relevant headings of sub-headings 611 and the technical evaluation of other intangible assets for items 5172 (computer programs and databases) and 5179 (other intangible assets other than long-term). ';
37. In Part B of the Annex, entry 5173 reads as follows:
"(1) This item includes travel allowances paid to persons engaged in an organisation dependent on activity (according to § 152 to 189 of the Labour Code, § 136 to 154 of the Act on the Service Ratio of Members of the Security Corps, § 71 to 89 of the Professional Workers Act, § 112 of Act No. 234 / 2014 Coll., on the Civil Service Act, § 35 paragraphs 6 and 8, § 36 paragraphs 3 and § 36a 4 of the Act on the Promotion of Research, Experimental Development and Innovation, § 53 of the Law on the Region, § 56 paragraph 4 of the Law on the Capital City of Prague, § 78 of the Act on Municipality, § 16 of Act No. 201 / 1997 Coll., on the salary and certain other elements of the State Representatives and Others).
(2) Item 5173 includes expenditure on tickets, tickets and other types of transport payments, accommodation in hotels and other accommodation facilities (Sections 2326 to 2331 of the Civil Code) and on meals (but not for foodstuffs, they belong to item 5131), provided they are intended for workers on business trips.
(3) This includes the reciprocal reimbursement of travel expenses to persons arriving from abroad, the reimbursement of travel expenses to other organisations and the expenditure of the budgets of the local authorities for accommodation for foreign delegations, even if it is not reciprocal travel.
(4) This does not include reimbursement of travel expenses to persons other than those engaged in an dependent activity for the organisation, such as under Decree No. 520 / 2005 Coll., which belongs to item 5192. '.
38. The first sentence of point 5179 of Part B shall be renumbered as paragraph 1, second as paragraph 2, third as paragraph 3, fourth as paragraph 4, fifth as paragraph 5, sixth as paragraph 6, seventh as paragraph 7, eighth as paragraph 8, twelfth as paragraph 8, thirteenth as paragraph 9, thirteenth as paragraph 10, fourteenth as paragraph 11, fifteenth as paragraph 12, seventeenth as paragraph 13 and eighteenth as paragraph 14, in paragraph 1, the words "Including, for example, substitutes' shall be replaced by" The sentence in paragraph 5 for the lack of information shall be replaced by '; this item shall be added to the item belonging to a grouping of items 51, whereby goods, services, works, works or rights representing several types of economic values, but for which cannot be applied under paragraph 3 of class 5;
39. In Part B of the Annex, at the end of entry 5182, the words "The item is not used by the organisations which have opted for the separate treasury scheme. Instead of using it, transfers from budget to treasury to item 5348 and transfers from treasury to budget to item 4138. '
40. In the Annex in part B, in the title of heading 5192, the words "non-investment contributions and" and the word "(part)" are deleted and the first sentence is replaced by the words "This item includes, in particular, payments for services which do not constitute payment of the price (Paragraph 1 (2) of Act No. 526 / 1990 Coll., on prices, as amended by Acts No. 151 / 1997 Coll. and No. 303 / 2013 Coll.), but payment of the amount determined by law or determined by it. It is also covered by travel and similar compensation to persons who do not engage in dependent activities for the organisation (travel compensation to persons carrying out an dependent activity for it), in particular witnesses, experts, lawyers, executors or notaries, as provided for in the relevant laws (administrative regulations, civil law, tax rules, penal order, enforcement order, notaries, and animal diseases communicable to man under Section 67 of the Veterinary Act)." and the sentence of the second is renumbered as paragraph 2, third as paragraph 3, fourth as paragraph 4, fifth as paragraph 5, sixth as a consequence of the implementation of the veterinary measures, is added to paragraph 8 and thirteenth as paragraph 9, in paragraph 7, the first indent, the words "compensation of costs and losses' are inserted after the implementation of the exceptional veterinary measures ordered by the breeders of certain dangerous diseases and transmissible diseases and communicable from animals to humans.
"(10) Subheading 5192 also includes the remuneration and reimbursement of costs paid to experts, interpreters and expert institutes pursuant to Sections 17 to 19 and Article 23 (1) of Act No. 36 / 1967 Coll., on experts and interpreters, as amended by Acts No. 322 / 2006 Coll., 227 / 2009 Coll. and 444 / 2011 Coll. and pursuant to Sections 15a to 28 and the Annexes to Decree No. 37 / 1967 Coll., for the implementation of the Act on Experts and Interpreters, as amended, with the exception of the remuneration determined by the Treaty (§ 17 (4) of Act No. 36 / 1967 Coll., as amended by Act No. 444 / 2011 Coll., and Section 15a (3) of Decree No. 37 / 1967 Coll., as amended by Decree No. 432 / 2002 Coll.), which is classified under headings 5166, 5168 or 5169.
(11) Item 5192 shall also include funds provided by the State budget to carriers as compensation for the effects of discounts ordered by the State (measure No 01 / 2015 of the Ministry of Finance of 26 November 2014 issuing the list of goods at regulated prices published in the Official Journal No 13 / 2014, as amended) in accordance with the general rules of Regulation (EC) No 1370 / 2007 of the European Parliament and of the Council [Article 2 (l), Article 3 (2) and Articles 4 and 6]. ';
41. In Part B of the Annex, the following sentence is added at the end of the entry 5193: "The financial compensation for the effects of price discounts on transport ordered by the State shall not apply to item 5192 (paragraph 11 of the entry 5192). '
42. In the Annex to Part B, in the entry for entry 5194, the following sentence is inserted after the first sentence: "This item includes expenditure on the purchase of items which are then handed over to members of the Security Corps as disciplinary remuneration under Section 49 (2) (b) of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps. This includes expenditure on the purchase of items to be handed over to soldiers as a disciplinary fee pursuant to § 26 (1) (d) of Act No. 220 / 1999 Coll., on the course of basic or replacement service and military exercises and on certain legal ratios of soldiers in reserve, and § 52 (2) (c) of Act No. 221 / 1999 Coll., on professional soldiers. Expenditure on the purchase of gifts in kind shall be included in this item even if the gift in kind is exceptionally of a long-term nature. ';
43. In Part B of the Annex, in the entry for 5195, the second sentence is deleted.
44. In Part B of the Annex, in entries 5215, 5615, 6315 and 6415, "PPP Centre 'is replaced by" Centre - F';
45. In the Annex to Part B, in the entry for entry 5223, the sentence "Financial compensation to churches and religious societies under Article 15 of Act No. 428 / 2012 Coll. (to be classified under heading 5198), but includes the contribution provided for in Article 17 of this Act. '
46. In Part B of the Annex to entry 5313, the words "to the Land Fund and 'are deleted.
47. In Part B of the Annex, in entries 5315, 5316 and 5317, the words "for the protection of an employee against the insolvency of an employer 'are replaced by the words" for the protection of workers in the insolvency of an employer'.
48. In Part B of the Annex, the following subgrouping of items 532 is added: "Non-investment transfers to municipalities, regions, regional councils and voluntary associations of municipalities are included in the items of this subgrouping of items. The capital of Prague shall also be considered a municipality. '
49. In Part B of the Annex to the subheading 534, the first sentence is renumbered as paragraph 1 and the second sentence as paragraph 2, the following sentence is added at the end of paragraph 2: "Expenditure belonging to the headings of that subgrouping shall be classified in the sectoral classification as paragraph 6330 'and the following paragraph 3 is added:
"(3) What is a money fund and how transfers of funds to and from fixed-term deposits accounts and similar instruments are assessed, paragraph 3 sets out the charges of sub-grouping items 413. ';
50. In Part B of the Annex, entry 5345 reads: "This item includes expenditure on non-budgetary funds and bank accounts subject to a budget structure representing transfers to the budget of the same organisation (on behalf of the state budget of the State body of the State Fund, the budget of the municipality, the county, the regional council or the voluntary association of municipalities), including transfers between the basic current accounts of the municipality. '
51. In Part B of the Annex, the following entry 5348 is inserted after entry 5347:
"5348 Transfers to your own cash register
This item is used by municipalities, counties, voluntary associations of municipalities and regional councils, which have decided to use the treasury in the separate treasury scheme (described in item 4138). '
52. In the Annex to Part B, in entry 5424, at the end of the sentence, the words "or pursuant to Section 128 of Act No. 234 / 2014 Coll., on Civil Service 'shall be added.
53. In Part B of the Annex, the first sentence of heading 61 is replaced by the following: "Items of heading 61 include expenditure on the acquisition and technical evaluation of fixed assets. These expenses include, in addition to the payments to the supplier of the property, the costs of the values listed in § 55 (1) of Decree No. 410 / 2009 Coll., as amended by Decree No. 403 / 2011 Coll., No. 460 / 2012 Coll. and No. 473 / 2013 Coll. '
54. In Part B of the Annex, the following subgrouping of headings 634 is added: "Investment transfers to municipalities, regions, regional councils and voluntary associations of municipalities belong to the items of this subgrouping of items. The capital of Prague shall also be considered a municipality. '
55. In the Annex to Part B, entry 8115, the first six sentences are renumbered as paragraph 1 and the seventh to ninth sentences as paragraph 2, in paragraph 1, sentence 6, the words "(point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No. 449 / 2009 Coll., as amended by Decree No. 403 / 2010 Coll. and Decree No. 451 / 2011 Coll.) 'are replaced by the words" [point 9.2 (e) of Annex No. 3, point 3.1 (d) of Annex No. 5 and point 7 of Annex No. 6 of the Order No. 5 / 2014 Coll.]', in paragraph 2 of the sentence of the second sentence is deleted by the words "and the accounts of the European Union's financial and the customs authorities for tax revenue, designated by the authorities, designated for the respective authorities, the national funds, the national funds, the national funds, the national funds, the national funds, the national funds, the national funds, the national funds and the national funds and the financial assets and the financial assets, and the accounts to which are to be converted (point 4 of the following:
"(3) If, at the end of the reporting period, the total amount of funds in the MMF's bank accounts is negative and at the beginning of the reporting period was positive, the amount of the reduction shall be divided into the amount of the reduction of own funds (the amount of the credit balance at the beginning of the reporting period) and the amount of the borrowed funds (the amount of the debit balance at the end of the reporting period); If at the end of the reporting period this situation is negative and at the beginning of the reporting period it was also negative but higher than at the end or zero, the entire amount of the reduction of the debit balance shall be considered as the amount of the borrowed funds. Only the amount of the own funds reduction shall be assigned to item 8115, while the amount of the borrowed funds shall be assigned to item 8905. Where item 8115 is used to classify a change in the stock of funds in one or more bank accounts that do not constitute a money fund themselves, the amount of the reduction in the stock of funds shall be distributed to the amount of the reduction in own funds and the amount of borrowed funds only if the debit balance of that account or those accounts are reduced by the acceptance of funds from another money fund (not covered by the increase in the stock of funds in other bank accounts of the same money fund), for example because of the acceptance of an overdraft loan. Debit balance reduction means a change in account status from zero to negative amount or from negative amount to even lower amount.
(4) If, at the end of the reporting period, the total amount of funds in the MMF's bank accounts is positive and at the beginning of the reporting period was negative, the amount of the increase in funds shall be divided into the amount of the increase in own funds (the amount of the credit balance at the end of the reporting period) and the amount of the payment of the borrowed funds (the amount of the debit balance at the beginning of the reporting period); If at the end of the reporting period this situation is negative or zero and at the beginning of the reporting period it was negative and below the end, the full amount of the increase in the debit balance shall be considered as the amount of the payment of the borrowed funds. Only the amount of the increase in own funds shall be assigned to item 8115, while the amount of the payment of borrowed funds shall be assigned to item 8905. Where item 8115 is used to classify a change in the state of the funds in one or more bank accounts that do not themselves constitute a money fund, the amount of the increase in the state of the funds shall be distributed to the amount of the increase in the own funds and the amount of the payment of the borrowed funds only if the removal or increase of the debit balance of that account or of those accounts is due to the payment of funds borrowed from another money fund (not due to a reduction in the state of the funds in other bank accounts of the same money fund), for example due to the repayment of the overdraft credit. Increasing the debit balance means changing the account status from a negative amount to a higher negative amount (in absolute value less), for example from CZK -200 to CZK -100 or up to zero. "
56. In Part B of the Annex to entry 8116, the current text is renumbered as paragraph 1, the following sentence is added at the end of the Annex: "The change in accounts shall be recorded at reporting dates and shall be entered in the financial statement [point 9.2 (e) of Annex 3, point 3.1 (d) of Annex 5 and point 7 of Annex 6 to Decree No 5 / 2014 Coll.] 'and the following paragraph 2 is added:
"(2) Paragraphs 3 and 4 of item 8115 shall apply mutatis mutandis to changes in the stocks of bank accounts classified under this item which have shown a debit balance at the beginning or end of the reporting period. ';
57. In the Annex to Part B, in entry 8125, the current text is renumbered as paragraph 1, in its last sentence, "(point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No 449 / 2009 Coll., as amended by Decree No 403 / 2010 Coll. and Decree No 451 / 2011 Coll.) 'is replaced by" [point 9.2 (e) of Annex 3, point 3.1 (d) of Annex 5 and point 7 of Annex 6 to Decree No 5 / 2014 Coll.]' and the following paragraph 2 is added:
"(2) Paragraphs 3 and 4 of item 8115 shall apply mutatis mutandis to changes in the stocks of bank accounts classified under this item which have shown a debit balance at the beginning or end of the reporting period. ';
58. In the Annex to Part B, entry 8215, the first four sentences are renumbered as paragraph 1, fifth and sixth as paragraph 2, and seventh as paragraph 3, paragraph 2, sentence 2, the words "(point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No 449 / 2009 Coll., as amended by Decree No 403 / 2010 Coll. and Decree No 451 / 2011 Coll.) 'are replaced by the words" [point 9.2 (e) of Annex 3, point 3.1 (d) to Annex 5 and point 7 of Annex 6 to Decree No 5 / 2014 Coll.]' and the following paragraph 4 is added:
"(4) Paragraphs 3 and 4 of item 8115 shall apply mutatis mutandis to changes in the stocks of bank accounts classified under this item which have shown a debit balance at the beginning or end of the reporting period. ';
59. In Part B of the Annex to entry 8216, the current text is renumbered as paragraph 1, the following sentence is added at the end of the Annex: "The change in accounts shall be recorded at the reporting dates and entered in the financial statement [point 9.2 (e) of Annex 3, point 3.1 (d) of Annex 5 and point 7 of Annex 6 to Decree No 5 / 2014 Coll.] 'and the following paragraph 2 is added:
"(2) Paragraphs 3 and 4 of item 8115 shall apply mutatis mutandis to changes in the stocks of bank accounts classified under this item which have shown a debit balance at the beginning or end of the reporting period. ';
60. In the Annex to Part B, entry 8225, the current text is renumbered paragraph 1, in its last sentence, the words "(point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No 449 / 2009 Coll., as amended by Decree No 403 / 2010 Coll. and Decree No 451 / 2011 Coll.) 'are replaced by the words" [point 9.2 (e) of Annex 3, point 3.1 (d) of Annex 5 and point 7 of Annex 6 to Decree No 5 / 2014 Coll.]' and the following paragraph 2 is added:
"(2) Paragraphs 3 and 4 of item 8115 shall apply mutatis mutandis to changes in the stocks of bank accounts classified under this item which have shown a debit balance at the beginning or end of the reporting period. ';
61. In the Annex to Part B, entry 8902, the first four sentences are renumbered as paragraph 1 and paragraph 5 and paragraph 2 and at the end the words "(point 11.1 of Annex 3 and point 7 of Annex 4 to Decree No 449 / 2009 Coll., as amended by Decree No 403 / 2010 Coll. and Decree No 451 / 2011 Coll.) 'are replaced by the words" [point 9.2 (e) of Annex 3, point 3.1 (d) to Annex 5 and point 7 of Annex 6 to Decree No 5 / 2014 Coll.]'.
62. In Part B, at the end of the title of heading 8905, the words "and the balance of the Treasury 'are added, the first two sentences are renumbered as paragraph 1, the third and fourth sentences as paragraph 2, the fifth as paragraph 3 and the sixth as paragraph 4, in paragraph 1, the first sentence is replaced by" Only', the words' for the recording of the amounts referred to in paragraph 2 and the second sentence is replaced by 'seven' and the words' (point 11.1 of Annex 3 and point 3.1 (d) of Annex No 5 and point 7 of Annex No 6 to Decree No 5 / 2014 Coll. ';
"(5) The change in the debit balance of the bank account shall be recorded for item 8905 only if it represents the amount provided by the bank that holds the account or the amount from other sources outside the monetary fund of which the account is part. If it is triggered by a reverse change in the state of another bank account of the same money fund, item 8905 shall not be recorded and displayed in item 8115, 8116, 8125, 8215, 8216 or 8225 (paragraphs 3 and 4 of item 8115). ';
63. In Section 311 of Part C of the Annex:
"311 Pre-school and primary education
3111. Maternity schools
Proceedings other than those referred to in paragraph 3112.
3112. Nursing schools for children with special educational needs
The activity of parent schools set up separately for children with disabilities, nursery schools at health institutions and nursery schools at school institutions for the exercise of constitutional or protective education.
3113. Primary Schools
The activity of primary schools other than those referred to in paragraph 3114. It also includes preparatory classes.
3114. Primary schools for pupils with special educational needs
The activity of primary schools of speciality, including the classes of preparatory stage, primary schools set up separately for pupils with disabilities, primary schools set up for health institutions and primary schools for educational establishments for the performance of constitutional or protective education.
3115. Other pre-school education matters
3117. First grade primary schools
Expenditure on the first grade of primary schools (first to fifth grades) may be segregated. If they cannot be separated, they belong to paragraph 3113.
3118. Second grade primary schools
Expenditure on second grade primary schools (sixth to ninth grade) may be segregated. If they cannot be separated, they belong to paragraph 3113.
3119. Other matters of primary education '.
64. In Part C of the Annex to paragraph 3122, the second sentence is deleted.
65. In Part C of the Annex, in the title of Section 3123, the words "vocational training and training courses' are replaced by the words" secondary education schools with a certificate 'and the content thereof is deleted.
66. In Annex C, paragraph 3124 reads as follows:
"3124 High schools and conservatories for pupils with special educational needs
The activity of secondary schools and conservatories separately established for pupils with disabilities and secondary schools in educational establishments for the performance of constitutional or protective education. ';
67. In Part C of the Annex, the following paragraph 3127 is inserted after paragraph 3126:
"3127 High School
Revenue and expenditure of secondary schools in which more than one type of secondary school is combined, as referred to in the subsection of this subsection, if they cannot be divided according to those types. '
68. In Part C of the Annex, the provisions of Subsection 313 read as follows: "The activities of schools set up in establishments for the exercise of constitutional or protective education do not include. '
69. In Part C of the Annex, the following paragraph 3133 is inserted after paragraph 3132:
"3133 Children's homes
Children's homes pursuant to § 12 of Act No. 109 / 2002 Coll., on the performance of constitutional education or protective education in educational establishments and on preventive educational care in educational establishments and on the amendment of other laws. '
70. In Part C of the Annex, the content of Subsection 314 is deleted.
71. In Part C in the title of Section 3141, the words "pre-school and primary education 'are deleted and paragraph 3142 is deleted.
72. In Part C of the Annex, in the title of Section 3146, the words "and preventive educational care 'are deleted and the following text is added:" School advisory establishments'.
73. In Part C of the Annex, the following paragraph 3148 is inserted after paragraph 3147:
"3148 Education Care Centres."
74. In Part C of the Annex, paragraph 3149 is deleted.
75. In Part C of the Annex, the title of Subsection 315 reads: "Higher vocational training '.
76. In Part C of the Annex, the title of Subsection 321 reads: "Higher education '.
77. In Part C of the Annex, the title of Section 3211 reads: "Universities'.
78. In Part C, in the title of Section 3212, the words "and development 'are replaced by the words" development and innovation' and the words "and development 'are replaced by the words" development and innovation'.
79. In Part C of the Annex to Subsection 322, the word "Other 'is deleted.
80. In Section 323 of Part C of the Annex:
"323 Basic artistic, linguistic and interest education
3231. Basic Art Schools
3232. Language Schools with State Language Examination Law
3233. Leisure time centres
Free time centres and other educational establishments for interest education pursuant to § 111 of Act No. 561 / 2004 Coll., on pre-school, primary, secondary, higher vocational and other education (school law), with the exception of school satellites and school clubs (which belong to Section 3143).
3239. Matters of interest education not elsewhere classified
Matters of artistic, linguistic and interest education not elsewhere specified. '
81. In Part C of the Annex, the following paragraph 3294 is inserted after paragraph 3293:
"3294 Devices for continuing education of teaching staff '.
82. In Part C of the Annex to paragraph 3421, "etc. 'is replaced by" and other revenue and expenditure relating to the use of the leisure time of children and youth other than those belonging to paragraphs 3143 and 3233'.
83. In Part C of the Annex, paragraph 4322 is deleted.
84. In Part C of the Annex, paragraph 4332 is deleted.
85. In Part C of the Annex to paragraph 6145, the words "except for the Directorate-General for Civil Service 'shall be deleted.
86. In Part C of the Annex, paragraph 6147 is deleted.
87. In Part C of the Annex, at the end of paragraph 6330, the words "and their revenue classified under subheading 413 'shall be added.
88. In Part E of the Annex to base unit 5, the following sentence is added at the end: "The expenditure of ministries, which are the founders of state enterprises or the founders of national enterprises, is to exceed the budget of the expenditure of the amounts recovered by them as transfers of funds from the founders' funds [Paragraph 19 (4) of Act No 77 / 1997 Coll., as amended by Act No 213 / 2013 Coll., and Article II of Act No 213 / 2013 Coll.], when not budgeted in the budget for the relevant year. It also includes expenditure by the Ministry of Industry and Trade and the Ministry of the Environment to exceed the budget of expenditure by the sums recovered by them in the proceeds of the remuneration of minerals obtained [Section 32a (4) of Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 366 / 2000 Coll.]. '
Transitional provision
The budget structure provided for in Decree No 323 / 2002 Coll., as effective before the date of entry into force of the decree, shall apply to the classification of revenue collected and expenditure effected before the date of entry into force of this decree, and to the classification of the budget of such revenue and expenditure and to the classification of changes in the stocks of bank accounts before that date.
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Regulation Information
| Citation | Decree No. 362 / 2014 Coll., amending Decree No. 323 / 2002 Coll., on the budget composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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