Decree No. 412 / 2021 Coll.
Decree on the budget composition
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Order
Effective from 01.01.2022
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412
DECLARATION
of 15 November 2021
on the budget structure
The Ministry of Finance sets out, pursuant to Article 2a (4) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 484 / 2020 Coll., and pursuant to § 2 (3) of Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 484 / 2020 Coll.:
INTRODUCTORY PROVISIONS
Subject matter
(1) This decree sets out the budgetary composition to be applied
(a) the State budget;
(b) in monitoring the implementation of the State budget;
(c) monitoring the creation and use of the reserve of the State's organisational units;
(d) in the budgets and other funds of the State Funds;
(e) movements in the accounts of state financial assets;
(f) movements in government debt management accounts;
(g) the budgets and other funds of municipalities, regions and voluntary associations of municipalities.
(2) For the purposes of this Order, the breakdown means the funds referred to in points (a) to (d) and (g) of paragraph 1 and the accounts referred to in points (e) and (f) of paragraph 1.
Budgetary composition
(1) The budget structure classifies revenue, expenditure and financing appropriations into revenue and expenditure sorting units (hereinafter referred to as the "unit of classification") by which the State and legal entities referred to in Article 1 (1) (d) and (g) (hereinafter referred to as the "budget unit") are required to indicate their revenue and actual revenue and expenditure.
(2) The budget composition includes the following revenue or expenditure classifications:
(a) a liability which is the classification of revenue and expenditure in terms of the jurisdiction of revenue and expenditure within the competence of the central authority of the State or the organisational body of the State with a budget separately negotiated;
(b) a species which is the classification of revenue and expenditure in terms of the type of legal or economic reason for revenue, expenditure and the acceptance and issue of funds as financing items, the type of value stolen and acquired, the type of compensation and the type of recipient and the provider of transfers;
(c) sector-specific breakdown of revenue and expenditure in terms of the activity from which revenue is generated and the expenditure incurred;
(d) consolidation, which is to classify revenue and expenditure in terms of direction of revenue and expenditure; For this purpose, heading shall mean whether revenue or expenditure is generated or not from another budget or another budget;
(e) supporting the classification of revenue and expenditure in the light of the budgetary amendment;
(f) spatial classification in terms of origin and coverage of expenditure by such revenue;
(g) instrumental to classify revenue and expenditure in terms of origin of their resources;
(h) complementary to the classification of expenditure in terms of their competence with the specifically monitored entities;
(i) the programme, which is the classification of expenditure in terms of their responsibility for the programmes referred to in paragraphs 12 and 13 of the budget rules;
(j) the purpose of which is to classify expenditure in terms of the purpose of the budgetary transfer;
(k) the structural classification of revenue and expenditure in the light of their substance;
(l) transfer of revenue and expenditure in respect of the purposes of transfers and borrowing.
(3) The underlying, spatial and instrumental sorting consists of the sorting of revenue and expenditure in terms of their source.
(4) Names, numerical markings and, where appropriate, charges of individual units of classification shall be fixed by:
(a) Annexes No 2 to 7 to this Decree in the case of sorting units which express little variable facts;
(b) the Ministry of Finance (hereinafter referred to as "the Ministry") in the case of sorting units which express facts which often change;
(c) the administrators of the chapters of the State Budget in accordance with the budgetary rules (hereinafter referred to as "the administrator of the Chapter") in the case of sorting units as regards the facts arising from their operational activities.
(5) The units of the instrument, programme, special purpose, structural and transfer classifications are determined by the Ministry or by the Chapter Managers in accordance with their scheme. The lists of these units with their numbers and names shall be published by the Ministry on its website.
SEARCH AND SPECIES OF CLASS
Responsibility sorting of State budget revenue and expenditure
(1) From the standpoint of responsibility, the revenue and expenditure of the State budget shall be classified in the chapters of the State budget in accordance with their definition in the budgetary rules (hereinafter referred to as "Chapter").
(2) Chapter numbers are three digits.
(3) The chapters and their numbers are listed in Annex 1 to this Decree.
Type-classification of revenue and expenditure
From a generic point of view, all revenue and expenditure shall be classified according to the income and expenditure types.
(1) For the purposes of this decree, the income type shall mean the legal reason for payment to the budgetary unit for the provision of goods, services, work, performance and rights.
(2) For the purposes of this Decree, income from transfers under Paragraph 6 (b) and borrowed funds is defined as the type of aid received, the source or the legal reason for the transfer or the source of the borrowed funds.
For the purposes of determining the expenditure type, expenditure on funds shall be divided into:
(a) expenditure on purchases which are expenditure against which there is direct consideration;
(b) transfers which are expenses which are not against direct consideration;
(c) borrowed funds.
(1) For the purposes of this Order, the type of expenditure on purchases shall mean the type of goods, services, work, performance or rights or the type of compensation.
(2) For the purposes of this decree, expenditure on transfers and borrowed funds is understood as the type of aid which the transfer or borrowed funds constitute and the type of beneficiary of the aid.
(1) Expenditure on purchases is expenditure on the acquisition of values and expenses on compensation for damages.
(2) Expenditure on acquisition of value is expenditure on acquisition of goods, services, works, performances or rights.
(1) The damage caused for the purposes of this Order is the damage caused or incurred by the budgetary unit in carrying out its duties.
(2) For the purposes of this Order, non-injurious damage shall mean damage not caused by the budgetary unit and not incurred in the performance of its duties. Expenditure on compensation for non-damages and expenses on compensation for damages caused by unlawful decisions or by maladministration in the exercise of public authority shall be transfers.
(1) When classifying revenue and expenditure from a generic perspective, the lowest unit of classification shall be the budget item (the item).
(2) Items are grouped into sub-groups of items, sub-groups of items into groups of items and items into budget classes (hereinafter referred to as "classes').
(3) Items numbers are four digits. First place refers to class, second grouping of items, third subgrouping of items and fourth item.
(4) Items, sub-groupings of items, groupings of items and classes and their numbers are given in the second subdivision of the budget composition in Annex 2 to this decree.
Sectoral breakdown of revenue and expenditure
(1) From a sectoral point of view, all expenditure is classified. From a sectoral point of view, only the revenue referred to in paragraph 3 shall be classified from revenue.
(2) For the purposes of this decree, the branch shall be understood as the type of activity from which the revenue is generated or the expenditure is incurred, or the focus of the person who receives the funds obtained by the budget unit as revenue, indicates or gives to the budget unit or to whom the budget unit provides the money for the purpose of its support.
(3) From a sectoral point of view, only non-tax income, capital income and transfer income from own funds of municipalities, counties and voluntary municipal associations are classified in the municipalities, regions and voluntary associations, with the exception of revenue from instalments of borrowed funds.
(1) When classifying revenue and expenditure from a sectoral perspective, the lowest unit of classification shall be the budget paragraph (hereinafter referred to as "the paragraph ').
(2) The sections are grouped into subsections of the budget (hereinafter referred to as "Subsection"), subsections of the budget (hereinafter referred to as "Section") and sections of the budget groups (hereinafter referred to as "Group").
(3) The section numbers are four digits. The first place indicates the group, the second section, the third subsection and the fourth paragraph.
(4) The headings, sub-sections, sections and groups and their numbers are set out in the sectoral classification of the budget composition in Annex 3 to this Regulation.
Consolidated revenue and expenditure sorting
(1) The consolidation aspect shall apply to transfers of revenue or expenditure within a system of budgets, with the exception of the budgets of municipalities, regions and voluntary associations of municipalities and their funds.
(2) Transfer within the budgetary system means:
(a) the receipt of funds issued by another budget;
(b) expenditure on the budget:
1. transfer between budgets; or
2. transfer within one budget.
(3) Transfers between the budgets referred to in paragraph 2 shall be classified in this way where this is not already expressed in the second subdivisions and where such subdivisions are necessary to report aggregated data on revenue and expenditure of two or more budgets.
(4) The revenue and expenditure referred to in paragraphs 2 and 3 shall be broken down by degree of consolidation.
(5) For the purposes of this Order, the degree of consolidation shall be understood as the heading of the budgets between which transfers are made, representing, on the one hand, the expenditure of those budgets and, on the other hand, their revenue, determined according to the way in which the figures on such revenue and expenditure are aggregated.
(1) When classifying revenue and expenditure in terms of consolidation, revenue and expenditure shall be classified into recording units.
(2) The numbers of the recording units are three digits.
(3) The recording units and their numbers are listed in the consolidation classification of the budget composition in Annex 4 to this Regulation.
Underlying classification of revenue and expenditure of the State budget
(1) From the point of view of the basis for amending the State budget, revenue and expenditure of the State budget shall be classified according to the types of basis for amending the budget which permits or authorises the revenue.
(2) In the case of revenue, the type of basis for amending the State budget means whether it allows expenditure above the approved State budget and for what legal reason.
(3) In the case of expenditure, the type of ground for amending the State budget shall mean the authorisation on the basis of which the organisation of the State carries out the expenditure.
(1) When classifying revenue and expenditure in terms of the budget amendment supporting documents, revenue and expenditure shall be classified into the underlying units.
(2) The numbers of the underlying units are one-digit.
(3) The underlying units of the underlying classification of the budget composition and their numbers are listed in Annex 5 to this decree.
Spatial classification of revenue and expenditure
(1) For the purposes of this decree, the territorial budget shall mean the budget and other funds of municipalities, regions and voluntary associations of municipalities.
(2) From the perspective of the spatial origin of revenue and expenditure, the revenue and expenditure of the territorial budgets referred to in paragraphs 5 and 6 shall be classified, the revenue and expenditure of the State budget, the reserves of the State's organisational units and the budgets of the State's funds, depending on whether the source of revenue or expenditure is domestic or foreign.
(3) The income source is the fact whether the funds received come from domestic or foreign sources.
(4) The source of expenditure means whether the funds issued are considered to be funds covered by income from domestic or foreign sources.
(5) In accordance with paragraph 2, the revenue from the territorial budgets shall only be classified as revenue from foreign sources and transfers made for expenditure co-financed by programmes and projects co-financed by the budget of the European Union and other actions co-financed by foreign sources (co-financing expenditure).
(6) Only expenditure from foreign sources and co-financing shall be classified from expenditure on the territorial budgets referred to in paragraph 2.
(1) When classifying revenue and expenditure in terms of their spatial origin, revenue and expenditure shall be classified into spatial units.
(2) The spatial unit numbers are one-digit.
(3) The spatial units and their numbers are listed in the spatial classification of the budget composition in Annex 6 to this Regulation.
Instrument classification of revenue and expenditure
(1) From the point of view of the origin of the source of revenue and expenditure, the revenue and expenditure of the State budget, the reserves of the organisational units of the State, the national funds and the territorial budgets shall be classified according to whether the source of income is domestic, the budget of the European Union, the financial mechanisms as defined in the budgetary rules, other funds from abroad or the funds of the North Atlantic Treaty Organisation, and by currency, programmes and projects and international financial mechanisms contracts.
(2) In accordance with paragraph 1, the revenue from external resources and the transfers made for co-financing expenditure shall be classified from the revenue of the territorial budgets only, and from the expenditure of the territorial budgets only from foreign sources and expenditure on co-financing.
(1) When classifying revenue and expenditure in terms of origin of the source of revenue and expenditure, revenue and expenditure shall be classified into instruments.
(2) For the purposes of this decree, instruments shall mean individual funds, programmes and projects of the European Union and individual international agreements on financial mechanisms, or other foreign resources, and their analysts, when published by the Ministry on its website.
(3) The instrument numbers are five digits. The first 3 places shall indicate the individual funds, programmes and projects of the European Union, the individual international agreements on financial mechanisms or other foreign resources and the last 2 places of their analysis which shall not apply to the revenue and expenditure of the territorial budgets and national funds. The instrument numbers shall be published by the Ministry on its website.
Supplementary classification of State budget expenditure
From the point of view of the competence of the expenditure to the specifically monitored entities, the expenditure of the State Budget shall be classified in accordance with the Annex to the Act on the State Budget of the Czech Republic setting out the indicators of the State Budget according to the chapters which are not defined by the other classifications provided for by this decree, and according to other specially monitored entities.
(1) When classifying expenditure in terms of their competence with the units specifically monitored, expenditure shall be classified into sub-cross-cutting indicators.
(2) The cross-sectional figures are two-digit. The number of cross-cutting indicators may be assigned to the sorting unit in accordance with Section 12 (1).
(3) The sub-cross-sectional characteristics of the supplementary classification of the budget composition and their numbers are set out in Annex 7 to this decree.
Programme classification of expenditure
In terms of the eligibility of expenditure to programmes under Sections 12 and 13 of the budget rules, the expenditure of the State budget for these programmes and their lower units shall be classified.
(1) When classifying expenditure in terms of their responsibility for the programmes referred to in Article 23, the lowest unit of classification shall be the action.
(2) Subsidy investment actions and expenditure investment actions as defined in the budget rules shall be grouped into subsets of subtitles, subsets of subtitles, subtitles of titles and subtitles of programmes for sorting purposes.
(3) Subsidy non-investment actions as defined in the budget rules, grant actions for which registration shall be subject to the rules for non-investment subsidy actions as defined in the budget rules and subsidy actions carried out under programmes or projects co-financed by the budget of the European Union, other expenditure co-financed by the budget of the European Union, financial mechanisms or other external resources shall only be grouped into programmes. This shall not apply to grant investment actions carried out by state-owned investment organisations which are followed in accordance with paragraph 2, except for grant investment actions whose registration shall be subject to the rules for non-investment subsidy actions as defined in the budget rules.
(4) The action code list, subsets of subtitles, subtitles and titles and programmes are created and maintained in the budgetary system governed by the budgetary rules. The action number is 13.
(5) Individual places in the action number referred to in paragraph 2 shall express the indications:
(a) a programme registered at the first to third and fifth and sixth places, indicating:
1st series of programmes first place,
2. second and third place in which the programme is implemented;
(b) a title which is also part of the programme number and which marks the fifth and sixth place;
(c) jurisdiction of the budgetary system module in the fourth place where it shall indicate:
1. grant investment action letter "D,"
2. an expenditure investment action, the letter "V,"
(d) the title in seventh and eighth places,
(e) a subset of the subtitle in ninth place;
(f) identification of the action in the systematic arrangement set by the Chapter Administrator in the tenth to thirteenth place.
(6) Individual places in the action number referred to in the first sentence of paragraph 3 shall express the indications:
(a) belonging to the budgetary system module in the first place, identifying the non-investment subsidy action, the subsidy action for which registration is subject to the rules for the non-investment subsidy action or the co-financed action from foreign sources "Z";
(b) a programme registered at the first to fifth places where the chapter in which the programme is implemented indicates the second and third places;
(c) identification of a series that is also part of the programme number and indicates the fourth and fifth place;
(d) aggregation in sixth and seventh place,
(e) identification of the action in the systematic arrangement set by the Chapter Administrator in the eighth to 13th place.
Purpose
(1) In view of the purpose of the budgetary transfer within the State budget, the expenditure of the State budget to which the State's organisational body authorises budgetary transfers from the organisational units of the State which are included in other chapters shall be classified in accordance with the chapters from which those transfers took place and the year and order of origin of the purpose.
(2) The special-purpose classification shall be compulsory for expenditure to which the State's organisational body authorises budgetary transfers from Chapter General Treasury.
(3) In cases where paragraph 2 does not apply, the organisational body of the State shall determine whether and which of its expenditure shall be classified in terms of the purpose of the budgetary transfer within the State budget.
(1) For the purpose of classifying expenditure, expenditure shall be classified for purposes.
(2) The purposes for the purposes of this decree are individual budgetary transfers to other chapters approved by the Ministry.
(3) The purpose numbers are nine digits. The first 2 seats shall indicate the year of the approval of the budget transfer, the next 3 seats shall indicate the chapter from which the budget is to be transferred and the last 4 seats shall indicate the order number of the budget transfer.
Structural classification of State budget revenue and expenditure
(1) From the point of view of the substance of the revenue and expenditure of the State budget, the revenue and expenditure of the State budget are classified according to the structured units.
(2) For the purposes of this decree, structured entities are defined as indicators of revenue or expenditure of the state budget required by the administrators of chapters or by the Ministry of State Administration in the field of State Budget revenue and expenditure, in particular to determine the budget of specific indicators in the State Budget Act for the relevant year and to record its implementation.
(1) When classifying revenue and expenditure in the light of their substance, revenue and expenditure shall be broken down into blocks, headings, quantities and expenditure also into subsets which are laid down in the budgetary system.
(2) The subsets are grouped into sets, sets into circuits and circuits into blocks.
(3) The Ministry sets out in the budget system headings and blocks for the classification of revenue. The headings and blocks for the classification of expenditure shall be determined in the budgetary system by the Chapter Administrators and approved by the Ministry.
(4) The sub-sets and sets are set out by the administrators of the chapters for the organisational parts of the State belonging to their chapters and notified to the Ministry.
(5) The subset numbers are ten digits. The first 3 places mark the block, the next 3 places mark the circuit, the next 3 places mark the set and the last place mark the subset.
Transfer sorting of revenue and expenditure
(1) From the point of view of the purposes of the transfers, the expenditure of the State budget and of the State funds which are the nature of the transfers of the territorial budgets, the revenue of the territorial budgets of those transfers and the expenditure of those budgets covered by those transfers shall be classified according to which chapter of the State budget or from which State fund the transfer is granted or whether it is granted from the National Fund. Such expenditure shall be classified in accordance with the order of the transfer.
(2) When classifying revenue and expenditure in terms of transfer purposes, revenue and expenditure shall be broken down into special-purpose items.
(3) The objectives are individual transfers which are released by central government bodies or the state's organisational units, state funds and the National Fund.
(4) The special-purpose characters are five digits. The first 2 seats indicate the chapter of the State Budget, the National Fund or the State Fund from which the transfer is made and the remaining 3 seats indicate the transfer title code.
(5) Paragraphs 1 to 4 shall also apply to borrowed funds.
FINAL PROVISIONS
Use of sorting units
(1) Budget units shall use all sorting units corresponding to their activities when classifying their revenue and expenditure.
(2) Where the revenue, expenditure or financing items are classified information under the law governing the protection of classified information, the originator shall ensure in non-classified documents using the budget composition the use of such sorting units and their adjustments to ensure the protection of classified information.
More detailed sorting and further sorting of revenue and expenditure
(1) Organisational elements of the State, state funds, municipalities, regions and voluntary associations of municipalities may use more detailed classifications or additional classifications of revenue and expenditure.
(2) More detailed sorting means sorting of revenue and expenditure according to the aspects set out in Part Two to even lower sorting units than those provided for in the classification.
(3) Other sorting means classifying revenue and expenditure according to aspects other than those set out in Part Two.
Transitional provision
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Regulation Information
| Citation | Decree No. 412 / 2021 Coll., on budgetary composition |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.11.2021 |
|---|---|
| Effective from | 01.01.2022 |
| Effective until | - |
| Status | Valid |
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