Decree No. 367 / 2015 Coll.
Decree on the principles and deadlines of financial settlement of relations with the State Budget, State Financial Assets and the National Fund (Financial Settlement Order)
Valid
Order
Effective from 01.01.2016
Zobrazeno prvních 200 z celkem 531 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
367
DECLARATION
of 16 December 2015
on the principles and deadlines for the financial settlement of relations with the State Budget, State Financial Assets and the National Fund (Financial Settlement Order)
The Ministry of Finance provides pursuant to Section 75 of Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Laws (Budget Rules), as amended by Act No. 479 / 2003 Coll.:
Subject matter
This decree regulates the principles and deadlines for the financial settlement of relations with the state budget, state financial assets and the National Fund for State Organisations, Contributors' Organisations and Beneficiaries of Subsidies and Repayable Financial Assistance.
Terms
(1) The financial settlement of the operating, subsidy or repayable financial assistance contribution means the transmission of an overview of the drawing and use of funds (hereinafter referred to as "means"), including comments and recovery of unused funds during the financial year (hereinafter referred to as "the year") or, at the latest, within the deadlines set by this decree.
(2) An overview of the drawing and use of the funds shall be understood as the completed tables according to the models set out in the Annexes to this Decree.
(3) The grant or repayable financial assistance provider shall be the organisational component of the State provided for in Section 14 (2) of the Budget Rules and the Ministry of Finance (hereinafter referred to as "the Ministry '), which provides subsidies from the General Treasury Chapter pursuant to Section 10 (3), from the State Financial Assets referred to in Section 10 (5) and from the National Fund pursuant to Section 37 of the Budget Rules.
(4) The beneficiary of the subsidy or repayable financial assistance shall be the person who, on application or by law and subsequently by decision of the provider or agreement concluded between the provider and the applicant, is granted a grant or a repayable financial assistance from the State Budget, State Financial Assets or the National Fund.
(5) The closure of the project means the termination of its financing by means of funds provided by the State budget, State financial assets or the National Fund.
General principles for financial settlement, exceptions to the general principles, principles for filling in tables and handling comments
(1) The figures set out in the tables in accordance with the models annexed to this decree include the appropriations provided for in Sections 13 and 54 (1) (b) of the budget rules (hereinafter referred to as "programme financing '), which are provided in the form of grants or repayable financial assistance.
(2) The deadlines for the recovery of unused funds are set out in Sections 8 to 23. The time limit shall be respected if the amount by which the beneficiary of the operating allowance, the beneficiary of the subsidy or the repayable financial assistance is obliged to repay (hereinafter referred to as "refund '), is written off from his bank account at the latest on a specified date and referred to by the founder, provider or region through which he received the subsidy (hereinafter referred to as" the county'). If this day falls on Saturday, Sunday or holiday, the last day of the deadline shall be the next working day.
(3) The beneficiary of the operating contribution, grants or repayable financial assistance from the State budget, State financial assets or the National Fund shall carry out financial management with its founder, with the grant provider or the repayable financial assistance or with the region. At the request of the beneficiary, the beneficiary shall provide synergies to its founder, subsidy provider or repayable financial assistance or the county to remedy the deficiencies in the supporting documents submitted within the time limits specified by those bodies in order to comply with the time limits laid down by the Decree.
(4) Financial settlement of the subsidy from the State Budget, State Financial Assets or the National Fund to the beneficiary shall be effected unless otherwise specified,
(a) for the period covering the whole of the year concerned, as at 31 December of that year, except for the financial settlement provided for in point (b);
(b) in the case of a programme financing action, a research, development and innovation project under the Act governing the promotion of research, experimental development and innovation by public funds and a project co-financed by the budget of the European Union or by financial mechanisms under the budgetary rules as at 31 December of the year in which the financing of the action or project was discontinued from the funds provided by the State budget, State financial assets or the National Fund; the termination of funding is decided by the provider.
(5) Where a subsidy or part of it has been granted for flat-rate expenditure under Section 14 (7) of the budget rules, the total amount of appropriations used shall also include the amount of flat-rate expenditure to the extent that the beneficiaries have fulfilled the conditions for their application laid down in the decision granting the subsidy.
(6) The financial settlement of the repayable financial assistance from the State budget, the State financial assets or the National Fund provided to the beneficiary shall be carried out only for the period covering the whole of the year in question, according to the situation at 31 December of the year in which the repayable financial assistance was granted. The beneficiary of the repayable financial assistance shall reduce the final instalment by the amount of any refund. If the value of the refund exceeds the last instalment, the last instalments shown in the repayment schedule up to the amount of the refund paid shall be reduced.
(7) In the event that the administrator of the State Budget Chapter (hereinafter referred to as the "Chapter Administrator ') will transmit to the Ministry the tables in accordance with the models set out in the Annexes to this Decree and the comments in paper form, it shall simultaneously transmit them in electronic form.
(1) The financial settlement of the subsidy and the repayable financial assistance from the State budget, the State financial assets or the National Fund provided to the Regional Council of the Cohesion Region (hereinafter referred to as the Regional Council), including the subsidy for the financing of a programme co-financed by the budget of the European Union or by means of financial mechanisms, in the case of the grant or the repayable financial assistance provided to the Regional Council in the role of:
(a) the managing authority of the operational programme under another legislation1) shall carry out, for the period covering the whole of the year concerned, as at 31 December of that year;
(b) the beneficiary shall implement the operational programme in accordance with Article 3 (4) (b).
(2) In the case of a grant for a project co-financed by the budget of the European Union, which has been discontinued from the budget of the European Union and its additional financing is made only from the sources of the Czech Republic ("the re-commitment scheme '), and in the case of a project which has been excluded from financing in total or in part from the budget of the European Union (" the withdrawal scheme'), financial settlement of funds
(a) co-financed by the budget of the European Union for the period from the start of the project, in accordance with the status of 31 December of the year in which the re-commitment or exclusion scheme has been acceded to and the financing of the project has ended from the European Union;
(b) financed only from the resources of the Czech Republic for projects under the re-commitment or exclusion scheme shall be carried out for the period covering the whole year in question as at 31 December of this year.
(3) The financial settlement of the grant for the management of flood damage which is not co-financed by the budget of the European Union or by the means of the financial mechanisms shall be carried out in accordance with the situation at 31 December of the year in which it was exhausted or in which the possibility of its application for the intended purpose has been terminated.
(4) The financial settlement of the balance of the funds transferred to the reserve of the State's organisational component pursuant to Article 48 (6) of the budgetary rules shall be carried out in accordance with the status as at 31 December of the year in which the programme or project was completed.
(5) The subsidy granted to the beneficiary subsequently at the level of the expenditure previously incurred by the beneficiary from its own resources shall be deemed to have been financed. In the case of a grant partially granted in advance and partly granted subsequently, the entire grant, including part of the subsidy subsequently granted, shall be settled.
(1) For Annexes 1 to 8 to this Order, the models in the Annexes
(a) with an odd number, they are intended for a State contribution organisation and beneficiaries to whom operating, subsidies or repayable financial assistance has been granted from the chapter of the State budget;
(b) with an even number, they are intended for the promoters of a state contribution organisation, a provider who is not simultaneously the administrator of the chapter, and a provider who is also the administrator of the chapter by which contributions to operation, grants or repayable financial assistance have been granted from individual chapters of the state budget and the region through which the subsidy has been granted from the chapter of the state budget;
(c) marked And they include contributions to operations, grants and repayable financial assistance provided from the Czech Republic's resources, excluding subsidies for programme financing and grants for research, development and innovation, and models in the annexes marked with the letter B include subsidies for programme financing, research, development and innovation from the Czech Republic's funds, and subsidies from the Czech Republic's funds for co-financing and subsidies from the state budget for pre-financing projects co-financed by the European Union budget or financial mechanisms.
(2) The summary presented by the administrator of the chapter or by the provider who is not simultaneously the administrator of the chapter or the region shall be broken down into groups by beneficiary based on the budget composition. The groups of beneficiaries shall be:
(a) State contribution organisations;
(b) business entities;
(c) non-profit organisations and similar organisations;
(d) central level public budgets;
(e) public budgets of territorial level;
(f) contributory and similar organisations;
(g) non-commercial natural persons;
(h) other beneficiaries;
(i) the Regional Council as managing authority.
(3) Within each group referred to in paragraph 2, the sum for the whole group shall be given.
(4) The summary also contains information on the grant or repayable financial assistance, the entire amount or part of which is the subject of a levy on breaches of budgetary discipline.
(5) The Chapter Manager shall draw up a summary of the drawing-up and use of appropriations, compare the data reported to him in the budgetary system as defined in the budgetary rules, and shall give due comment on any deviations in the comments referred to in Article 2 (1).
(1) The tables are completed in Czech crowns with an accuracy of two decimal places according to the status as at 31 December of the year for which the financial settlement is submitted.
(2) Where necessary, the provider shall require a breakdown table corresponding to whether the funds provided as operating or capital are settled.
(3) Beneficiaries and providers of operating, subsidies and repayable financial assistance and the county are not subject to the obligation to submit in financial settlement all tables according to the models set out in the Annexes to this Decree. Those bodies shall only submit tables concerning them.
(4) Annex No 14 to this Decree contains instructions for processing financial settlement in accordance with the models set out in Annexes 1 to 13 to this Decree.
(5) Annex 15 to this Decree contains information on the current accounts of the Ministry of Finance for the refund of operating allowances, subsidies, repayable financial assistance and balances of the reserves for the financial settlement of relations with the State Budget, State Financial Assets and the National Fund.
(6) Annex 16 to this Decree contains a table setting out the time limits for each financial settlement entity referred to in Sections 8 to 23.
(1) The commentary referred to in Article 2 (1) contains the facts relating to the recovery payments in financial settlement.
(2) The comment is submitted by the beneficiary, the provider which is not simultaneously the administrator of the chapter, or the region only in the event of a difference between the prescribed amount of refunds and the funds actually paid in the financial settlement. It shall justify the said non-compliance in the commentary, for example by providing information on subsidies the whole or part of which is subject to a levy on breaches of budgetary discipline.
(3) The comment prepared by the administrator of the chapter shall contain the facts referred to in paragraph 2, together with a justification for any differences between the figures in the tables drawn up and those reported in the budgetary system under the budgetary rules.
(4) The administrator of the chapter shall prepare a recap of the returns, which shall be part of the comment and shall indicate the amount of refunds prescribed, broken down by group of beneficiaries referred to in Article 5 (2), which the Chapter administrator shall add to the reserve fund of the State's organisational components referred to in Article 4 (4) and the beneficiary of the flood subsidies referred to in Article 4 (3), and the amount actually paid into the relevant recovery and recovery accounts, and shall calculate any difference between the amount of refunds prescribed and the funds actually paid in the financial settlement. It shall also justify such non-compliance, for example by providing information on subsidies the whole or part of which is the subject of a levy on breaches of budgetary discipline. The model of the recap is set out in Annex 12 to this Decree.
(5) The Chapter Manager shall prepare a recap of the subsidies provided subsequently by the Czech Republic, indicating the amount of these subsidies broken down by group of beneficiaries referred to in Section 5 (2). This recap does not include subsidies granted subsequently only partially; such subsidies are settled as a whole in accordance with Article 4 (5) and are already included in the relevant tables. The model of recap is set out in Annex 13 to this Decree.
(6) The comment shall include a quantification and a description of the refund which was received together with the refund in connection with the financial settlement into the State Budget revenue account as set out in Annex 15 ("the revenue account ') in excess of the financial settlement of the year for which the financial settlement is made.
Procedure and time limits for the financial settlement of the state contribution organisation's relations with the founder
(1) By 15 February of the year following that for which the financial settlement is made (hereinafter referred to as "the following year"), the State contribution organisation shall submit to its founder:
(a) an overview of the contributions to operations, subsidies and repayable financial assistance from the founder concerning the year for which the financial settlement is carried out (hereinafter referred to as the previous year), in accordance with the model set out in Annex 1 to this Decree;
(b) an overview of the subsidies granted for actions under programme financing, research, development and innovation projects and projects co-financed by the budget of the European Union and by means of financial mechanisms covering the entire duration of the action or project in accordance with the model set out in Annex 1 to this Regulation;
(c) a comment.
(2) By 15 February of the following year, the State contribution organisation will transfer any refund to the account of the founder of the funds.
(3) Establishment of a State Contributory Organisation by 31 March of the following year
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all the State contribution organisations in accordance with the model set out in Annex 2 to this Decree;
(c) draw up a comment.
(4) By 31 March of the following year, the Director of a State Contributory Organisation shall submit to the Ministry a summary and comment signed by the Head of the State Organisational Unit or by the authorised staff of m2) and transfer from his external funds account to the income account the total amount of the funds transferred by each State Contributory Organisation.
Procedure and time limits for the financial settlement of individual State budget chapters
(1) The beneficiary to whom a grant or repayable financial assistance has been granted directly from the various chapters of the State Budget, excluding the chapters of the General Treasury and Operation of State Financial Assets, shall submit to the Provider by 15 February of the following year:
(a) an overview of subsidies and repayable financial assistance relating to the previous year in accordance with the models set out in Annexes 3 and 5 to this Decree;
(b) an overview of the subsidies granted for actions under programme financing, research, development and innovation projects and projects co-financed by the budget of the European Union and by means of financial mechanisms covering the entire duration of the action or project in accordance with the models set out in Annexes 3 and 5 to this Regulation;
(c) a comment.
(2) The beneficiary referred to in paragraph 1 shall at the same time transfer any refund to the supplier's account by 15 February of the following year.
(3) By 15 February of the following year, the beneficiary, which is a State contribution organisation and which has been granted a subsidy under a special law by a provider other than its founder, shall also submit a copy of the summary of the subsidies referred to in points (a) and (b) of paragraph 1 for information to its founder.
(1) Provider who is simultaneously the administrator of the chapter until 31 March of the following year
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the models set out in Annexes 4 and 6 to this Decree;
(c) draw up a comment.
(2) At the same time, the provider referred to in paragraph 1 shall submit to the Ministry, by 31 March of the following year, a summary and a comment signed by the head of the State's organisational body or by an authorised staff member and shall transfer from his foreign funds account to the revenue account the total amount of the funds transferred by each beneficiary.
(1) Provider who is not simultaneously the administrator of the chapter after receipt of the supporting documents by 5 March of the following year
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the models set out in Annexes 4 and 6 to this Decree;
(c) draw up a comment.
(2) The provider referred to in paragraph 1 shall at the same time, by 5 March of the following year, submit to the competent administrator of the Chapter a summary and a comment signed by the head of the organisation of the State or by an authorised staff member and transfer from his / her foreign funds account to the administrator of the Chapter the total amount of funds transferred by each beneficiary.
(3) Chapter Manager by 31 March of the following year
(a) carry out a check of the supporting documents submitted by the provider who is not the administrator of the chapter at the same time and ensure that, in the event of deficiencies, it is corrected;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the model set out in Annexes 4 and 6 to this Decree,
(c) draw up a comment.
(4) The administrator of the chapter referred to in paragraph 3 shall at the same time submit to the Ministry, by 31 March of the following year, a summary and comment signed by the head of the organisation of the State or by an authorised staff member and shall transfer from his foreign funds account to the revenue account the total amount of funds transferred by each beneficiary.
Procedure and time limits for financial settlement of individual chapters of the state budget through the region
(1) The beneficiary who has received a grant from the State Budget chapter, excluding the General Treasury and Operation of State Financial Assets through the Region, shall submit to that Region by 5 February of the following year:
(a) an overview of the subsidies relating to the previous year in accordance with the model set out in Annex 7 to this Decree;
(b) an overview of the subsidies granted for actions under programme financing, research, development and innovation projects and projects co-financed by the budget of the European Union and by means of financial mechanisms covering the entire duration of the action or project, in accordance with the model set out in Annex 7 to this Regulation;
(c) a comment.
(2) At the same time, the beneficiary referred to in paragraph 1 shall, by 5 February of the following year, transfer to the account of the county any refund.
(1) Region until 25 February of the following year
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the model set out in Annex 8 to this Decree;
(c) draw up a comment.
(2) The Region referred to in paragraph 1 shall simultaneously submit a summary and comment to the provider by 25 February of the following year and transfer from its account to the supplier's external funds account the total amount of funds transferred by each beneficiary.
(1) Provider who is simultaneously the administrator of the chapter until 31 March of the following year
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the model set out in Annex 8 to this Decree;
(c) draw up a comment.
(2) At the same time, the provider referred to in paragraph 1 shall submit to the Ministry, by 31 March of the following year, a summary and a comment signed by the head of the State's organisational body or by an authorised staff member and shall transfer from his foreign funds account to the revenue account the total amount of the funds transferred by each beneficiary.
(1) Provider who is not simultaneously the administrator of the chapter after receipt of the supporting documents by 5 March
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the model set out in Annex 8 to this Decree;
(c) draw up a comment.
(2) The provider referred to in paragraph 1 shall at the same time, by 5 March of the following year, submit to the competent administrator of the Chapter a summary and a comment signed by the head of the organisation of the State or by an authorised staff member and transfer from his / her foreign funds account to the administrator of the Chapter the total amount of funds transferred by each beneficiary.
(3) Chapter Manager by 31 March of the following year
(a) carry out a check of the supporting documents submitted by the provider who is not the administrator of the chapter at the same time and ensure that, in the event of deficiencies, it is corrected;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the model set out in Annex 8 to this Decree;
(c) draw up a comment.
(4) The administrator of the chapter referred to in paragraph 3 shall at the same time submit to the Ministry, by 31 March of the following year, a summary and comment signed by the head of the organisation of the State or by an authorised staff member and shall transfer from his foreign funds account to the revenue account the total amount of funds transferred by each beneficiary.
Procedure and time limits for financial settlement with Chapter General Treasury and State Financial Assets
(1) The beneficiary to whom a grant or repayable financial assistance has been granted directly from the General Treasury chapter or from state financial assets shall submit to the Ministry by 31 March of the following year:
(a) an overview of subsidies and repayable financial assistance relating to the previous year in accordance with the models set out in Annexes 3 and 5 to this Decree;
(b) an overview of the subsidies granted for programme financing actions and research, development and innovation projects covering the entire duration of the action or project in accordance with the model set out in Annexes 3 and 5 to this Decree;
(c) a comment.
(2) At the same time, the beneficiary referred to in paragraph 1 shall, by 31 March of the following year, transfer any refund to the revenue account in the case of a refund of the subsidy or repayable financial assistance granted under the General Treasury Chapter or the relevant account of the State financial assets.
Procedure and time limits for financial settlement with Chapter General Treasury and State Financial Assets through the Region
(1) By 15 February of the following year, the beneficiary who has received a grant from the General Treasury Chapter or from State financial assets through the Region will submit to that Region:
(a) an overview of the subsidies relating to the previous year in accordance with the model set out in Annex 7 to this Decree;
(b) an overview of the subsidies granted for programme financing actions and research, development and innovation projects covering the entire duration of the action or project in accordance with the model set out in Annex 7 to this Regulation;
(c) a comment.
(2) At the same time, the beneficiary referred to in paragraph 1 shall, by 15 February of the following year, transfer any refund to the county account.
(3) Region until 31 March of the following year
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the model set out in Annex 8 to this Decree;
(c) draw up a comment.
(4) The Region referred to in paragraph 3 shall simultaneously submit a summary and comment to the Ministry by 31 March of the following year and shall transfer from its account the total amount of funds transferred by each beneficiary to the income account in the case of refunds granted under the General Treasury Chapter or the relevant account of State financial assets.
Procedure and time limits for financial settlement of subsidies from the National Fund
(1) The beneficiary to whom the subsidy was granted directly from the National Fund shall submit by 31 March of the following year to the Ministry:
(a) an overview of the subsidies granted to projects co-financed by the budget of the European Union and by means of financial mechanisms covering the entire duration of the project in accordance with the model set out in Annex 9 to this Regulation;
(b) a comment.
(2) The beneficiary referred to in paragraph 1 shall simultaneously transfer any refund to the account of the National Fund by 31 March of the following year.
Procedure and time limits for the financial settlement of subsidies granted to beneficiaries to deal with flood damage
(1) The beneficiary who has been granted a grant to deal with flood damage pursuant to Article 4 (3) by means of a county shall submit, by 5 February of the following year, by the end of the period of exhaustion of the subsidy or after the end of the possibility of using it for a specified purpose for that region:
(a) an overview of the subsidies in accordance with the model set out in Annex 10 to this Decree;
(b) a comment.
(2) The beneficiary referred to in paragraph 1 shall at the same time, by 5 February of the following year after the exhaustion of the subsidy or after the termination of the possibility of using the subsidy for a specified purpose, transfer any refund to the account of the county.
(1) Region until 15 February of the following year after the exhaustion of the subsidies or after the termination of the possibility of using these subsidies for the intended purpose
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the summaries submitted for all beneficiaries in accordance with the model set out in Annex 10 to this Decree and attach to the summary the financial settlement documents of the funds received directly by the Region as the beneficiary of the flood compensation subsidy;
(c) draw up a comment.
(2) The Region referred to in paragraph 1 shall simultaneously submit a summary and a comment to the provider by 15 February of the following year, following the exhaustion of subsidies to deal with flood damage or after the cessation of the possibility of using such subsidies for the intended purpose, and transfer from its account to the supplier's external funds, the total amount of funds transferred by each beneficiary and any return.
(1) As a beneficiary, the City of Prague will submit a grant to deal with flood damage before 15 February after the grant has been exhausted or after the end of the possibility of using this grant for a specified purpose by the provider
(a) an overview of the subsidies in accordance with the model set out in Annex 10 to this Decree;
(b) a comment.
(2) The City of Prague shall, by 15 February of the following year, transfer a possible refund to the supplier's account of foreign funds after the payment of the flood compensation has been exhausted or after the termination of the possibility of using it for a specified purpose.
(1) Provider who is simultaneously the administrator of the chapter until 31 March of the following year
(a) carry out a check of the supporting documents submitted and, if deficiencies are detected, ensure correction;
(b) draw up a summary of the reports submitted for all beneficiaries in accordance with the model set out in Annex 10 to this Decree;
(c) draw up a comment.
(2) At the same time, the provider referred to in paragraph 1 shall submit to the Ministry, by 31 March of the following year, a summary and comment signed by the Head of the State Organisational Department or by an authorised staff member and shall transfer from his foreign funds account to the income account the total amount of funds transferred by each beneficiary.
Procedure and time limits for the financial settlement of the reserve of the State organisational unit
(1) The organisational component of the State shall, by 15 February of the following year, submit to its founder or administrator of the chapter:
(a) a summary of the resources of the reserve fund, which the organisational body of the State is obliged to repay at the latest within the financial settlement deadlines referred to in Article 48 (6) of the budgetary rules, in accordance with the model set out in Annex 11 to this Regulation;
(b) a comment.
(2) By 15 February of the following year, the organisation of the State shall transfer to the account of the external funds of the founder or administrator of the chapter any refund.
(3) Establishment of the organisational component of the State or the administrator of the chapter by 31 March of the following year
(a) carry out a financial settlement check on the organisational units of the State and ensure correction where deficiencies are identified;
(b) draw up a summary of the summaries submitted for all the subordinate organisational elements of the State in accordance with the model set out in Annex 11 to this Decree and supplement this summary by an overview of the resources of the own reserve fund, which the organisational body of the State is obliged to repay no later than within the financial settlement deadlines referred to in Article 48 (6) of the budget rules,
(c) draw up a comment.
(4) By 31 March of the following year, the Director of the State Organisational Component or the Chapter Administrator shall submit to the Ministry a summary and comment signed by the Head of the State Organisational Component or by an authorised staff member and transfer from his / her foreign funds account to the income account the total amount of the funds transferred by the subordinate State Organisational Entities and shall transfer to the income account any return of the own reserve fund.
Ministry as provider of subsidies and refundable financial assistance
Ministry as a provider of subsidies and repayable financial assistance from the General Treasury chapter, from state financial assets and from the National Fund pursuant to § 16 to 19 within 15 days of receipt of the supporting documents
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 367 / 2015 Coll., on the Principles and Terms of Financial Settlement of Relations with the State Budget, State Financial Assets and the National Fund (Financial Settlement Order) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0