Decree No. 377 / 2008 Coll.
Decree amending Decree No. 16 / 2001 of the Ministry of Finance Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, budgets of state funds and budgets of local authorities, as amended
Valid
Order
Effective from 01.01.2009
Text versions:
01.01.2009
16.10.2008
377
DECLARATION
of 3 October 2008
amending Decree No. 16 / 2001 of the Ministry of Finance Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, budgets of state funds and budgets of local authorities, as amended
The Ministry of Finance provides pursuant to § 20 (6) and § 47 (7) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 320 / 2002 Coll., Act No. 479 / 2003 Coll., Act No. 482 / 2004 Coll. and Act No. 26 / 2008 Coll.:
Decree of the Ministry of Finance No. 16 / 2001 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, budgets of state funds and budgets of local authorities, as amended by Decree No. 535 / 2002 Coll., Decree No. 544 / 2004 Coll. and Decree No. 22 / 2007 Coll., are amended as follows:
1. In Article 4, at the end of paragraph 1, the dot is replaced by a comma and the following point (c) is added:
"(c) a statement of claims on outstanding expenditure of the State's organisational units."
2. In Article 4, at the end of paragraph 2, the dot is replaced by a comma and the following point (c) is added:
"(c) in accordance with paragraph 1 (c), the administrators of the chapters and the organisational components of the State.";
3. In Article 7 (2) (c), the word "summary 'is replaced by the word" summary'.
4. In Article 7, at the end of paragraph 2, the dot is replaced by a comma and the following point (d) is added:
"(d) the statement of claims on outstanding expenditure of the State's organisational units is set out in Annex 9.";
5. In Annex 1, point 1, point 1.3, the dot is replaced by the semicolon and the following point 1.4 is added:
"1.4. Monthly statement of claims on outstanding expenditure of the State's organisational units."
6. In Annex 1, point 4 reads as follows:
"4. The administrator of the chapter shall submit to the Ministry of Finance accounting and financial statements and additional data (hereinafter referred to as" statements') and summary statements (hereinafter referred to as "summers') for the chapter in total, separately for the organisational elements of the State, for the contribution organisations set up by it, separately for active and separately for cancellations during the evaluation year. '
7. In Annex 1, point 4, at the end of subpoint 4.3, the dot is replaced by a semicolon and the following point 4.4 is added:
"4.4 monthly statement of claims on outstanding expenditure of the State's organisational units. ';
8. In Annex 1 (7) (b):
"(b) the statements for the contribution organisations set up by it, separately and separately for the contribution organisations in the year of assessment cancelled."
9. In Annex No 1, point 8 (b), the words "and paragraph 11 'shall be inserted after the words" paragraph 10'.
10. In Annex No 1, point 9 and Annex No 5, point 7, the words "Article 23 (c) and (d) 'are replaced by the words" Article 23 (1) (b) and (c)'.
11. In Annex 1, point 11, the text "503 State Fund for Soil Fertilisation 'is deleted.
12. In Annex 1, point 13 is replaced by the following:
"(g) the statement of claims for outstanding expenditure of the State's organisational units shall be submitted no later than the last working day before the 25th day of the following month, for the period January to December the last working day before 8 February of the following year."
13. In Annex No 1, point 14, the words "České spořitelny, a.s. 'are replaced by the words" selected banks'.
14. In Annex 3, point 2 (2.2), the following is inserted after the words "the summary of the statements:":
"420 - Statement of claims on outstanding expenditure of the State's organisational units (NAR 1-12 U), ';
15. In Annex 3, point 2 (2.2), at the end of point (d), the dot is replaced by a comma and the words "except for the data set 420, which is submitted monthly 'are added.
16. In Annex 4, point 2 (2.4.2), the word "NACE 'is replaced by" NACE'.
17. In Annex 4, point 2 (2.5.2), the following row is inserted after the words "4xx... chapter summary,":
"x20... statement of claims on outstanding expenditure of the state's organisational units (NAR 1-12 U),"
the words in the NACE description, including the title, are deleted and replaced by the following:
"NACE
- sectoral classification of economic activities by NACE statistical code list; not reported, attribute contains zeros. ';
the words in the ZOD description "1 - Reward organisations under Act No. 1 / 1992 Coll., as amended, 'are replaced by the words" 1 - Reward organisations under Section 109 (2) of Act No. 262 / 2006 Coll., as amended,' and the words "4 - Reward organisations under Act No. 143 / 1992 Coll., as amended 'are replaced by the words" 4 - Reward organisations under § 109 (3) of Act No. 262 / 2006 Coll., as amended';
18. in Annex No 4, point 2, point 2.5.3 (e), the words "and code list LAU 1 (original NUTS 4)" and the words "NUTS 4" are replaced by "LAU 1."
19. In Annex 4, point 2, at the end of point 2.5.3, the dot is replaced by a semicolon and the following point (h) is added:
"(h) details of Part II of the NAR 1-12 U has an indication in the structure:
RRPPPPPPPPSS where
RR - the number of the corresponding row in Part I with the leading zero;
PPPPPPPP - identification code of the instrument / programme / purpose, contains the attribute code of the INSTRUMENT with management zeros, or the program number (with management zeros), or the purpose code in the structure of the specified code list;
SS - column number of Part II of the NAR 1-12 U statement. '
20. in Annex 4, point 2 (2.5.4), the following point (aa) is inserted after point (a):
"(aa) Balance sheet (balance sheet) of the organisational components of the State - since the financial year 2008, the column number of the accounting statement of the financial statement of the organisational components of the State shall be reported in the form of:
financial position of asset items at 1.1. - code "xx01 ',
financial position of asset items at 31.3, 30.6., 30.9, 31.12.- code "xx02 ',
data on the financial position of the liability items at 1.1.- code "xx03 ',
financial status of the liability items at 31.3., 30.6., 30.9., 31.12.- code "xx04 ',
where xx identifies part of the balance sheet according to Decree No. 505 / 2002 Coll., as amended by Decree No. 353 / 2007 Coll., as follows:
xx = 00 balance sheet per entity in accordance with Section 5 paragraphs 1 and 2;
xx = 98 according to § 5 (11) and (12) (reported by the organisational body of the State if it manages assets related to the revenue and expenditure of the State budget as defined in Chapter 398 - VPS).
The Ministry of Finance, as an organisational component of the State, reports all parts of the balance sheet, the convention applies to the designation of columns:
xx = 00 according to § 5 (1) and (2),
xx = 10 according to § 5 (3) and (4),
xx = 50 according to § 5 (5) and (6),
xx = 96 according to § 5 paragraphs 7 and 8,
xx = 97 according to § 5 paragraphs 9 and 10,
xx = 98 according to § 5 paragraphs 11 and 12.
The national budget chapters shall submit the data to the summary 460, the content of which shall be the sum of the balance sheet statements for the national organisational components of the relevant chapter in the structure referred to in this point. ';
21. In Annex 5, point 16 (a), the words after the semicolon "for the period 12 / yyyy shall be deleted, both for each programme and for the data transferred to the reserve fund (i.e. to headings 5346 and 6361) pursuant to Article 47 of Act No. 218 / 2000 Coll."
22. in Annex 5, point 16 (b), the word "optional" is replaced by the word "obligatory."
23. in Annex 5, point 17 (e), "NUTS 4" is replaced by "LAU 1."
24. In Annex 5, point 19. The code list for the INSTRUMENT attribute - CIS _ INSTRUMENT and the code list for the SOURCE attribute - CIS _ SOURCE read:
"Numerator for INSTRUMENT attribute - CIS _ INSTRUMENT
| Kód | Název | Zkratka | Fond |
|---|---|---|---|
| A. Předvstupní nástroje | |||
| 01 | PHARE | PHARE | EU |
| 02 | ISPA | ISPA | EU |
| 03 | SAPARD | SAPARD | EU |
| B. Nástroje programů spolufinancovaných EU | |||
| B1. Programovací období 2004 až 2006 | |||
| 04 | OP Rozvoj venkova a multifunkčního zemědělství | OP RVMZ | EAGGF+FIFG |
| 05 | Horizontální plán rozvoje venkova | HRDP | EAGGF |
| 06 | Společný regionální operační program | SROP | ERDF+ESF |
| 07 | OP Průmysl a podnikání | OP PP | ERDF |
| 08 | OP Infrastruktura | OP I | ERDF |
| 09 | OP Rozvoj lidských zdrojů | OP RLZ | ESF |
| 10 | Fond soudržnosti (Kohezní fond) | CF | CF |
| 11 | Jednotný programový dokument pro cíl 2 | JPD2 | ERDF |
| 12 | Jednotný programový dokument pro cíl 3 | JPD3 | ESF |
| 13 | Program Iniciativy Společenství Interreg IIIA | INTREG IIIA | ERDF |
| 14 | Program Iniciativy Společenství Interreg IIIB | INTREG IIIB | ERDF |
| 15 | Program Iniciativy Společenství Interreg IIIC | INTREG IIIC | ERDF |
| 16 | Program Iniciativy Společenství Espon | ESPON | ERDF |
| 17 | Program Iniciativy Společenství Interact | INTERACT | ERDF |
| 18 | Iniciativa Společenství Equal | EQUAL | ESF |
| 19 | Twinning Out | TwOut1 | EU |
| 20 | Fond solidarity | FoS1 | FoS |
| 21 | Transition Facility | TF | EU |
| 22 | Jiné programy/projekty EU | Jiné 1 | EU |
| 23 | Komunitární programy | KoP1 | EU |
| 24 | Přímé platby zemědělců | PP1 | EAGGF |
| B2. Programovací období 2007 až 2013 | |||
| 25 | Přímé platby zemědělcům | PP | EAGF |
| 26 | Společná organizace trhu | SOT | EAGF |
| 27 | Program rozvoje venkova | PRV | EAFRD |
| 28 | OP Rybářství | OP R | EFF |
| 30 | OP Podnikání a inovace | OP PI | ERDF |
| 31 | OP Výzkum a vývoj pro inovace | OP VaVpI | ERDF |
| 32 | OP Vzdělávání pro konkurenceschopnost | OP VpK | ESF |
| 33 | OP Lidské zdroje a zaměstnanost | OP LZaZ | ESF |
| 36 | Integrovaný operační program | IOP | ERDF |
| 37 | OP Technická pomoc | OP TP | ERDF |
| 38 | Regionální operační programy | ROP | ERDF |
| 39 | OP Praha Konkurenceschopnost | OP PK | ERDF |
| 40 | OP Praha Adaptabilita | OP PA | ESF |
| 41 | OP Přeshraniční spolupráce pro cíl EÚS | OP PS | ERDF |
| 42 | OP Meziregionální spolupráce | OP MS | ERDF |
| 43 | OP Nadnárodní spolupráce | OP NS | ERDF |
| 44 | OP ESPON pro cíl EÚS | OP ESPON | ERDF |
| 45 | OP INTERACT pro cíl EÚS | OP INTERACT | ERDF |
| 46 | Jiné programy/projekty EU | Jiné | EU |
| 47 | Komunitární programy | KoP | EU |
| 48 | Twinning Out | TwOut | EU |
| 49 | Fond Solidarity | FoS | FoS |
| 50 | Transition Facility | TF | EU |
| 51 | OP Doprava - ERDF | OP Doprava SF | ERDF |
| 52 | OP Doprava - CF | OP Doprava CF | CF |
| 53 | OP Životní prostředí - ERDF | OP ŽP SF | ERDF |
| 54 | OP Životní postředí - CF | OP ŽP CF | CF |
| C. Projekty spolufinancované z ostatních zahraničních zdrojů | |||
| 60 | Finanční mechanismy | FM | EHP |
| 70 | Prostředky NATO | NATO | NATO |
| D. Pomocné nástroje | |||
| 87 | Program rozvoje venkova – účetní operace | PRV_P | |
Code list for the SOURCE attribute - CIS _ SOURCE
| Kód | Zdroj financování | Zkratka |
|---|---|---|
| 1 | Prostředky CZ | CZ |
| 5 | Prostředky EU | EU |
| 6 | Prostředky z rozpočtu EU | EUB |
| 7 | Prostředky z rozpočtu EU – předfinancování z ústředních rozpočtů | EUP |
| 8 | Prostředky NATO | NATO |
| 9 | Prostředky ze zahraničí/Finanční mechanismy | FM |
25. In Annex 5, point 21 shall read as follows:
"21. Overview and management of the resources of the OSS reserve fund
(a) the data of this part following Article 48 (2) of Act No. 218 / 2000 Coll., as amended, are submitted by the administrators of chapters in the summary of the financial statement for the chapter, the submission of the data of this part by other organisational components of the State is optional;
(b) control links within Part XV:
sl. 156 = sl. (151 + 152 - 153 - 154)
SECTION 1501 = (1502 + 1503)
SECTION 1507 = SECTION (1508 + 1509 + 1510 + 1511 + 1512 + 1513)
SECTION 1515 = SECTION (1501 + 1504 + 1505 + 1506 + 1507 + 1514);
(c) control links to other parts of the Fin 2-04 U statement
| Část XV. | Část V. |
| ř. 1515sl. 151 | = ř. 5010sl. 53 |
| ř. 1515sl. 152 | = ř. 5020sl. 53 |
| ř. 1515sl. 156 | = ř. 5060sl. 53; |
(d) the meaning of the columns:
Sf. 152 - is admissible for rows 1501 to 1506 and 1514, with the exception that the income of the reserve fund in the year in question and the transfers of undrawn funds which have been transferred from the revenue accounts back to the reserve fund,
Sc. 153 - is permitted for rows 1501 to 1513, with the funds being transferred to revenue accounts used in drawing up reserves,
sf. 154 - is permitted for rows 1501 to 1513, with the amount drawn, i.e. actual expenditure,
sl. 155 - is permissible for rows 1501 to 1513, with the funds being used in a different way than through a budget such as abroad, or a reduction in the situation on the basis of a government decision. '
26. In Annex 5, in the template, the statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational elements of the State and the State Funds set up by them in Part VII, columns 75 and 76 are deleted.
27. In Annex 5, in the template, the statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational elements of the State and the State Funds set up by them shall be as follows:
"XV. Overview and management of the resources of the OSS reserve fund
| Členění peněžních prostředků RF podle zákona č. 218/2000 Sb., ve znění pozdějších předpisů | Číslo řádku | Počáteční stav RF k 1.1. | Příjmy RF v hodnoceném roce | Zapojeno do příjmů v hodnoceném roce | Použito v hodnoceném roce | Jiné důvody snížení stavu | Zůstatek prostředků RF |
| r | 151 | 152 | 153 | 154 | 155 | 156 | |
| Prostředky poskytnuté ze zahraničí a peněžní dary celkem | 1501 | ||||||
| z toho: prostředky poskytnuté na stanovený účel celkem | 1502 | ||||||
| prostředky poskytnuté bez uvedení účelu | 1503 | ||||||
| Odvody neoprávněně použitých nebo zadržených prostředků podle § 44 odst. 2 písm. a) a b) a penále za prodlení s nimi | 1504 | ||||||
| Příjmy z prodeje majetku, který pro ČR nabyla OSS darem nebo děděním | 1505 | ||||||
| Příjmy z prodeje majetku, se kterým bylo zmocněno hospodařit Ministerstvo obrany | 1506 | ||||||
| Prostředky převedené podle § 47 celkem (do 31.12.2007) | 1507 | X | |||||
| z toho: 1) prostředky určené na financování programů (§ 13 odst. 3), které jsou zároveň spolufinancovány z rozpočtu EU | 1508 | X | |||||
| 2) prostředky určené na financování programů (§ 13 odst. 3) s výjimkou prostředků podle bodu 1) | 1509 | X | |||||
| 3) prostředky určené na financování programů nebo projektů spolufinancovaných z rozpočtu EU s výjimkou prostředků podle bodu 1) | 1510 | X | |||||
| 4) sociální dávky | 1511 | X | |||||
| 5) prostředky určené na úhrady škod způsobených pojistnými událostmi | 1512 | X | |||||
| 6) ostatní | 1513 | X | |||||
| Prostředky převedené podle § 50 odst. 2 | 1514 | X | X | X | X | ||
| Celkem | 1515 |
28. In Annex 6, point 7 (b), the words "for a bank account to the limits of the State's organisational components' are replaced by the words" for short-term and long-term bank credit accounts' and, before the words "proceed as follows: 'a comma is inserted.
29.
"Annex No 7 to Decree No 16 / 2001 Coll.
Overview of budget costs and revenues of state contribution organisations and other additional data - main activity
30. the following Annex 9 is inserted after Annex 8:
"Annex No 9 to Decree No 16 / 2001 Coll.
Scope and method of drawing up the statement of claims on outstanding expenditure of the state's organisational units (NAR 1-12 U)
1. The data in this statement following § 47 of Act No. 218 / 2000 Coll., as amended, shall be submitted to the Ministry of Finance by the administrators of the chapters as the organisational components of the State. The data are presented cumulatively, the census for each month during the evaluation year.
2. The funds reported under § 47 (4) (a) (4) and § 13 (3) of Act 218 / 2000 Coll., as amended, relate to the data reported in Part VIII of the Fin 2-04 U Statement, unless they are covered by EU budget funds, financial mechanisms funds and funds received from NATO.
3. Profit expenditure reported under points A., B. and C. refers to the data reported in Part XII. Report Fin 2.04 U.
4. The meaning of Article 3 and Article 23 - the final budget is regulated not only by budget transfers, but also by permitted overcompensation and binding - that is to say, by the budget after changes with the amounts of permitted overcompensation and the amounts deducted by the binding or, where applicable, by the government's decision to increase the total revenue and expenditure of the state budget pursuant to Article 24 (1) (d) of Act No. 218 / 2000 Coll., as amended, or by the Minister of Finance to increase the total revenue and expenditure of the state budget pursuant to Article 24 (4) of Act No. 218 / 2000 Coll., as amended.
5. Control links as part of the statement of claims on outstanding expenditure of the State's organisational units - Part I.:
HOMEWORK 1 = HOMEWORK (2 + 5 + 8 + 9 + 10 + 11);
SECTION 2 = SECTION (3 + 4);
HOMEWORK 5 = HOMEWORK (6 + 7);
HOMEWORK 13 = HOMEWORK (1 + 12);
sl. 5 = sl. (3 - 4);
sl. 7 = sl. (5 + 6);
sl. 11 = sl. (8 + 9 + 10);
sl. 12 = sl. (7 - 11).
6. Control links within the framework of the statement of claims on unspent expenditure of the organisational units - Part II.
sl. 25 = sl. (23 - 24);
sl. 27 = sl. (25 + 26);
sl. 31 = sl. (28 + 29 + 30);
sl. 32 = sl. (27 - 31).
7. Control links between Part I and Part II of the Statement of Claims on Unspent Expenditure of Organizational Components NAR 1-12 U:
SECTION 3 Part I. = sum of data for "a = 3 'in Part II, i.e. expenditure on projects co-financed from the EU, broken down by INSTRUMENT code from block B. of the INSTRUMENT - CIS _ INSTRUMENT attribute (listed in Annex 5, point 19) and code list of the SOURCE - CIS _ SOURCE attribute with code 1;
SECTION 4 Part I. = sum of data for "a = 4 'in Part II, i.e. expenditure on projects co-financed from the EU, broken down by INSTRUMENT code from block B. of the code list for the INSTRUMENT attribute - CIS _ INSTRUMENT (listed in Annex 5, point 19) and code list for the SOURCE - CIS _ SOURCE attribute with code 5, 6 and 7 respectively;
SECTION 6 Part I. = sum of data for "a = 6 'in Part II, i.e. expenditure on projects co-financed by the Financial Mechanisms broken down by instrument code (CIS _ INSTRUMENT attribute code) only with code 60 FM financial mechanisms and code list for SOCIAL - CIS _ SOURCE attribute);
SECTION 7, Part I. = sum of data for "a = 7 'in Part II, i.e. expenditure on projects co-financed by the Financial Mechanisms broken down by instrument code (CIS _ INSTRUMENT attribute code) only with code 60 Financial mechanisms FM and code list for SOCIAL - CIS _ SOURCE attribute with code 9;
In accordance with Section 13 (3) of Act 218 / 2000 Coll., as amended, which relates to the data reported in Part VIII of the Fin 2-04 U Statement, unless they are covered by EU budget funds, financial mechanisms and funds received from NATO;
SECTION 11 of Part I. = sum of data for "a = 11" of Part II, i.e. expenditure assigned pursuant to Sections 21 (3) and 4 of Act No. 218 / 2000 Coll., as amended, broken down by purpose code.
8. The code list of purposes according to § 21 (3) and (4) of Act No. 218 / 2000 Coll., as amended, will take the form of an eight-digit code with a mandatory structure:
rr kkk ccc
rr - the last two digits of the year in which the purpose was determined;
kkk - chapter number;
ccc - the serial number of the purpose in the year;
The code list shall be published and kept up to date in the Financial Rapporteur.
Model Statement of claims on outstanding expenditure of the State's organisational units
Efficacy
This Decree shall take effect on 1 January 2009.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No. 377 / 2008 Coll., amending Decree No. 16 / 2001 of the Ministry of Finance Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, state funds and budgets of the local authorities, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.10.2008 |
|---|---|
| Effective from | 01.01.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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