Decree No. 403 / 2021 Coll.
Decree amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended
Valid
Order
Effective from 01.01.2022
Text versions:
01.01.2022
12.11.2021
403
DECLARATION
of 8 November 2021
amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended
The Ministry of Finance provides, pursuant to § 30 paragraphs 2 and 4 of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), as amended by Act No. 320 / 2002 Coll., Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll., Act No. 484 / 2020 Coll. and Act No. 251 / 2021 Coll.:
Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, as amended by Decree No. 581 / 2004 Coll., Decree No. 342 / 2009 Coll., Decree No. 24 / 2012 Coll. and Decree No. 356 / 2015 Coll., are amended as follows:
(1) The heading of the Order reads: "The Order on the submission of data for the preparation of a draft state closing account."
2. In Article 1, the words "the Regional Councils of the Cohesion Regions (hereinafter referred to as the Regional Council) 'are deleted.
3. In Article 2 (2), the words ", voluntary communal and regional councils' are replaced by the words" and voluntary communal volumes'.
4. In Article 2 (4), the words "the Regional Council 'are deleted.
5. In Annex 1, Part 1, Title II, Part 1, point 11, last sentence, the words "regional councils," deleted, after the words "municipalities" shall be inserted the words "except for investment grants," and the words "regional councils," shall be deleted.
6. In Annex No 1, Part 1, Title II, Part 2, the words "Employment analysis and wage drawing for 20xx 'are replaced by the words" Employment analysis and wage drawing and other payments for work carried out / other personnel costs for 20xx', and the words "Salary and other payments for work carried out / other personnel costs under programmes / projects co-financed by the European Union budget / financial mechanisms drawn in 20xx for each State organisation and contribution organisation 'are replaced by the words" Employment and salary expenditure analysis and other payments for work carried out / other personal costs involved in programmes / projects financed and co-financed by the European Union budget or financial mechanisms drawn in 20xx'.
7. In Annex 1, Part Three, Table 3 reads as follows:
"Table 3
Employment analysis and salary and other payments for work carried out / other personnel costs for 20xx
"
8. In Annex No 1 to Part Three of Table 8 to 10:
"Table 8
EXPENDITURE ON PROGRAMMES / PROJECTS COFINANCED FROM THE BUDGET OF THE EUROPEAN UNION OR FINANCIAL MECHANISMS
Table 9, pages 1 to 3
Employment analysis and salary and other payments for work / other personnel costs involved in programmes / projects financed and co-financed by the European Union budget or financial mechanisms drawn up in 20XX
Table 10
REVENUE ACCRUING FROM THE EUROPEAN UNION OR FINANCIAL MECHANISMS PROGRAMMES / PROJECTS
"
9. Annex 2 shall read as follows:
"Annex No 2 to Decree No 419 / 2001 Coll.
Scope and structure of the data and dates of their submission by the local authorities and voluntary bundles of municipalities for drawing up a draft state closing account
Data scope
The annex to the Czech State Final Account consists of summary data on the results of the budgetary management of the local authorities and of the voluntary volumes of municipalities. This information is also the content of the final accounts of the local authorities and the voluntary volumes of municipalities drawn up under the budgetary rules of the territorial budgets.
In particular, the FIN report 2-12 M and the accounting records transmitted pursuant to the Decree governing the submission of data for the evaluation of the implementation of the budgets of the local authorities and the budgets of the voluntary municipalities and the technical decree on accounting records are the basis of the evaluation of the results of the management of the local authorities and voluntary municipalities.
The local authorities and the voluntary associations of municipalities shall submit data on all loans, loans and repayable financial assistance received from financial institutions and other persons in Table 1, irrespective of the year in which the loan agreement or loan agreement was concluded or in which the decision to grant repayable financial assistance was issued or in which the public contract to provide repayable financial assistance was concluded. Receipt of loans, loans and repayable financial assistance not paid up on 1 January of the year for which the draft State Accounts are drawn up shall be entered.
The regions submit data on non-investment and investment transfers made to municipalities and voluntary municipalities from regional budgets in the relevant year (these are only non-investment and investment transfers released from their own resources, the allocation of which is subject to the approval of the county council and which are not included in Part IX. of the FIN 2-12 M template) in Tables 2a and 2b). The Region presents data for the summary of municipalities and voluntary volumes of municipalities broken down by individual subsidy titles.
The counties, the cities in which the counties are located (hereinafter referred to as the "regional cities') and the capital of Prague submit data for the preparation of a draft state closing account containing an explanation of the important facts in the relevant year in Table 3.
Tables with submitted data are compiled and reported in Czech crowns to two decimal places. In Table 1, in the case of an accepted loan or loan in a foreign currency, an indication in a foreign currency is given.
In the event of an extremely urgent need to establish other than the above data, the Ministry of Finance shall request the submission of additional data from the local authorities and voluntary associations of municipalities.
Explanation of relevant facts
The explanation of the important facts in Table 3 contains a brief but concise explanation of the most important revenue and expenditure realised in the year in question at the level of the subgrouping of appropriations of the budget composition, which is significant in relation to the total revenue and expenditure collected. The explanation of the relevant facts in Table 3 also provides an explanation of the significant annual changes in revenue and expenditure at the level of the sub-grouping of appropriations in the budget structure.
Table 3 also provides comments on any organisational and methodological changes that have affected the economy of the region, the regional city, or the capital of Prague in a given year.
Means and dates of transmission of data to prepare a draft state closing account
The local authorities and voluntary bundles of municipalities shall transmit the data to the central system of the state's accounting information annually by 1 March of the following year for the preparation of the draft state accounts. The method of transmission and the system of checks carried out shall be laid down in a technical decree on accounting records.
The Regional Authority shall monitor the transmission, completeness and formal accuracy of the data transmitted by municipalities located in the territory of the respective region and of voluntary bundles of municipalities having their registered office in the territory of the respective region and shall require the correction of incomplete or erroneous data. In the light of the Regional Authority, the method of transmitting the data to municipalities and voluntary bundles of municipalities in accordance with the technical decree on accounting records shall be determined by the Regional Authority and shall determine the method by which it will ensure the completeness and formal correctness of the data transmitted through it or transmitted by municipalities and voluntary bundles of municipalities directly to the central system of the state's accounting information. In order to determine the method and the method of checking the completeness and formal accuracy of the data transmitted to the central system of the state's accounting information, the administrator of the central system of the state's accounting information shall provide synergies to the Regional Authority to the extent necessary. In the case of the capital city of Prague, it checks the completeness and formal accuracy of the data transmitted to the central system of accounting information of the State of the Municipality of Prague.
The Regional Authority, having regard to the Regional Authority, established a method for transmitting the data to municipalities and voluntary bundles of municipalities under the technical decree on accounting records, shall establish dates for the transmission of the data to municipalities and voluntary bundles of municipalities in order to ensure that the completeness and formal correctness of the data transmitted are checked, including by sending corrections to incomplete or erroneous data. The dates set by the Regional Office shall leave sufficient time for municipalities and voluntary associations of municipalities to draw up the data, while the Regional Office shall take into account the date set out in the first paragraph for the transmission of the data to the central system of the state's accounting information.
The regional cities and the capital Prague transmit the data in the tables for the city as a whole.
Table models
Table 1 Overview of loans, loans and repayable financial assistance received from financial institutions and other persons
Table 2a) Non-investment transfers to municipalities and voluntary municipalities from the county budget in 20xx
Table 2b) Investment transfers provided to municipalities and voluntary municipalities from the county budget in 20xx
Table 3 Explanation of the relevant facts in 20xx
Table 1
Overview of loans, loans and repayable financial assistance received from financial institutions and other persons
Table 2a)
Non-investment transfers to municipalities and voluntary municipalities from the county budget in 20xx
Table 2b)
Investment transfers provided to municipalities and voluntary municipalities from the county budget in 20xx
Table 3
Explanation of the relevant facts in 20xx
"
footnotes 15 and 16 are deleted.
10. In Annex 3, Part One, the words "other legislation17) 'are replaced by the words" Statements governing the submission of data for the evaluation of the implementation of the budgets of the State Funds and the Technical Statements on Accounting Records'.
footnote 17 is deleted.
11. In the heading of Annex No 4, the words "Regional Councils' are replaced by the words" Voluntary bundles of municipalities'.
12. In Annex 4, Part Three:
Local authorities and voluntary communes
The starting point is data on the total revenue and expenditure of the local authorities and the voluntary volumes of municipalities available in the central system of the state's accounting information.
In the event of a declaration of a state of danger or a declaration of a state of war, the local authorities and the voluntary bundles of municipalities shall submit data for the preparation of a draft exceptional state closing account in the scope, structure and dates set out in Annex 2.
If the situation in the event of a declaration of a state of danger or a declaration of a state of war does not allow for the submission of data for the preparation of a draft state-of-the-art closing account by the local authorities and voluntary bundles of municipalities to the extent, structure and dates set out in Annex 2, the counties, regional cities and the capital of Prague shall submit a comment to the Ministry of Finance on the current budgetary management situation. The Region, the Regional Cities and the City of Prague will submit a comment to the Ministry of Finance within 10 working days of the date of entry into force of the Emergency State Budget Act or the War State Budget Act.
In the event of a particularly urgent need, the Ministry of Finance shall request the submission of further information from the local authorities and voluntary associations of municipalities. ';
Transitional provisions
1. When submitting the data necessary for the preparation of the draft State Accounts for 2021, Decree No. 419 / 2001 Coll., as effective before the date of entry into force of the Decree, shall apply.
2. When submitting the data for the preparation of the draft State Accounts for 2021, the administrators of the chapters shall use Table 3 and Table 9 of Annex 1 to Decree No 419 / 2001 Coll., as effective from the date of entry into force of this Decree.
3. When submitting the data for the preparation of the draft State Final Account for 2021, the local authorities and the voluntary bundles of municipalities referred to in Annex 2 to Decree No. 419 / 2001 Coll., as effective from the date of entry into force of this Decree.
Efficacy
This Decree shall take effect on 1 January 2022.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 403 / 2021 Coll., amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State Final Account and on the scope and dates of the drawing up of the draft Final Accounts of the Chapters of the State Budget, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.11.2021 |
|---|---|
| Effective from | 01.01.2022 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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