Act No. 421 / 2009 Coll.
Act amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and Act No. 250 / 2000 Coll., on budgetary rules of territorial budgets, as amended
Valid
Law
Effective from 27.11.2009
421
THE LAW
of 5 November 2009
amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and Act No. 250 / 2000 Coll., on budgetary rules of the territorial budgets, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the budgetary rules law
Act No. 218 / 2000 Coll., on the Budget Rules and on the Amendment of Certain Related Laws (Budget Rules), as amended by Act No. 493 / 2000 Coll., Act No. 141 / 2001 Coll., Act No. 187 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 200 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 130 / 2003 Coll., Act No. 138 / 2006 Coll., Act No. 140 / 2004 Coll., Act No. 257 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 546 / 2004 Coll., Act No. 1 / 2005 Coll., Act No. 127 / 2005 Coll., Act No. 361 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 546 / 2005 Coll., Act No. 546 / 2006 Coll.
1. In Article 23, at the end of paragraph 1, the dot is replaced by a comma and the following points (d) and (e) are added:
"(d) the relative increase in revenue and expenditure of the State budget pursuant to Articles 24 (1) (d) and 24 (4),
(e) a reduction in any revenue from activity, provided that the balance of the revenue and expenditure of the chapter does not change. "
2. In Paragraph 24 (8), "paragraph 7 'is replaced by" paragraph 6';
3. in the first sentence of Article 25 (1) (c), the words "fined" shall be inserted after the words "employment."
4. Paragraph 35 (1) reads as follows:
"(1) The Ministry is entitled to acquire, dispose and legally burden government bonds and to acquire and dispose of bonds issued by the Czech National Bank or corporate bonds for which the State is liable under a special law for the liabilities arising from their main activities. To this end, the Ministry may directly conduct secondary market operations by purchasing and selling government bonds or bonds issued by the Czech National Bank or by legal persons whose liabilities arising from their main activity are guaranteed by the State under a special law, unless they are agreed by the Czech National Bank or by another entity; in so doing, it shall act in accordance with a special legislative provision (20). ';
5. In Paragraph 35 (4), the words "all 'are deleted and the words" from the principal activity' are inserted after the words "commitments'.
(6) Paragraph 47, including footnotes 25b and 25c, reads:
(1) For the purposes of this Act:
(a) the final budget of expenditure of the State's organisational body, the budget of such expenditure, adjusted by all budgetary measures implemented;
(b) profiling expenditure
1. the implementation of which the Czech Republic receives money or part of it from the budget of the European Union;
2. the implementation of which the Czech Republic receives money or part of its financial mechanisms;
3. the implementation of which the Czech Republic receives money or part of it from the North Atlantic Treaty Organisation;
4. for programmes referred to in Article 13 (3),
5. research and development 25b),
6. designated pursuant to § 21 (3) and (4),
7. social benefits 25c),
(c) non-payment of expenditure other than those referred to in (b);
(d) entitlements on unused expenditure on 1 January of the current year, the difference between the final budget of expenditure for the last year and the actual budget expenditure for the last year plus entitlements on unused expenditure on 31 December of last year.
(2) The organisational component of the State shall calculate the entitlements of unused expenditure on 1 January of the current year referred to in paragraph 1 (d). The amount of such entitlements may exceed the budget of the expenditure of the current year, while respecting the effectiveness referred to in paragraph 5. Any amount decided to exceed this budget when exercising this right shall be entered in the register of entitlements arising from unused expenditure and shall be entered in the budget heading and section. This will make it justified to exceed the expenditure budget provided for in Article 25 (1) (b) and this amount will become part of the final expenditure budget. Each such amount shall be reduced by the amount of entitlements from unused expenditure.
(3) The budget of expenditure cannot be exceeded in the manner laid down in paragraph 2 in the chapters of the General Treasury and State Debt.
(4) The organisational component of the State classifies claims on expenditure not consumed
(a) claims on unused profiling expenditure which are entitlements on expenditure not consumed
1. the implementation of which the Czech Republic receives money or part thereof from the budget of the European Union; they shall further divide the entitlements of unused expenditure which are, or are to be, covered by money from the budget of the European Union and the entitlements of the remainder of those unused expenditure; the entitlements of unused expenditure for programmes and projects co-financed by the European Union budget broken down by programmes and projects,
2. the implementation of which the Czech Republic receives money or part of its financial mechanisms; they shall further subdivide into claims for unused expenditure which are, or are to be, covered by funds from those financial mechanisms and claims for the remainder of those unused expenditure,
3. the implementation of which the Czech Republic receives money or part of it from the North Atlantic Treaty Organisation;
4. the programmes referred to in Article 13 (3); they shall be subdivided by programme;
5. research and development 25b),
6. designated pursuant to Paragraph 21 (3) and (4); they shall be subdivided according to the objectives set;
(b) claims on unused non-cash expenditure.
(5) The organisational body of the State shall use the amounts of entitlements from unused profiling expenditure for the same purposes as those for which they have been allocated pursuant to paragraph 4, and for programmes and projects co-financed by the budget of the European Union and those referred to in Article 13 (3), for the same programmes and projects from which the entitlements have arisen. The amounts of entitlements from unused non-refillable expenditure shall be used for the budget of unsecured operational needs and expenditure authorised by the Government in exceptional cases.
(6) Entitlements from unused expenditure are reduced
(a) the amounts decided by the organisation of the State to exceed the budget of expenditure and entered as such in the register of entitlements from unused expenditure;
(b) by the amounts for programmes and projects co-financed by the budget of the European Union and by the programmes referred to in Article 13 (3) which have already ended;
(c) amounts, as decided by the Government or, where applicable, if the Government has not distributed such amounts by country of organisation or by paragraph 4, supplemented by a decision of the Chapter Administrator;
(d) the amounts for which the organisational body of the State has found no longer to apply them;
(e) in the case of profiling expenditure, the amounts for which the purpose of their budgeting is no longer met.
(7) The organisational component of the State keeps a record of entitlements from unused expenditure. It records their formation and their reduction. Every month, he's compiling a statement that comes from this record. The Ministry shall determine by decree the content of this statement and the way it is presented.
(8) Entitlement does not arise
(a) if the organisational body of the State does not recognise it in the statement referred to in paragraph 7 of the third sentence for January of the current year for the last year,
(b) for profiling expenditure as referred to in paragraph 1 (b) (7).
25b) Annex to Decree No. 323 / 2002 Coll., as amended by Decree No. 568 / 2002 Coll., No. 484 / 2003 Coll., No. 440 / 2006 Coll., No. 233 / 2007 Coll. and No. 306 / 2007 Coll., Part C, Subsections 108, 218, 228, 238, 248, 258, 328, 338, 348, 358, 368, 378, 380, 428, 438, 518, 528, 548, 548, 548 and 648 and Section 3212.
25c) Annex to Decree No. 323 / 2002 Coll., on budgetary composition, as amended by Decree No. 568 / 2002 Coll., No. 484 / 2003 Coll. and No. 440 / 2006 Coll., Part C, Section 41. '.
7. In Paragraph 48 (7), the words "as effective from 7 September 2004 until 29 February 2008 'shall be inserted after the words" pursuant to Paragraph 47'.
8. In Paragraph 49, the following paragraph 10 is inserted after paragraph 9:
"(10) The revenue accounts of the State budget may be refunded as defined in Paragraph 1 (1) of the Law on the Administration of Taxes and Fees and Penalties, or part thereof, if there is a legal basis for refunding. In this way, taxes and fines, or parts thereof, may be refunded even in the years following the financial year in which they were entered into the State budget. '
Paragraph 10 shall become paragraph 11.
Amendment of the Act on the budgetary rules of the territorial budgets
Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended, is amended as follows:
Section 27 reads:
Establishment, modification and cancellation of contribution organisations
(1) The Zoning Authority establishes contribution organisations for such activities within its competence, which are generally non-profit making and whose scope, structure and complexity require separate legal personality.
(2) The administrator shall issue an instrument of incorporation which shall include:
(a) the full name of the founder, if he is a municipality, shall also be entered in the district;
(b) the name, registered office of the contribution organisation and its identification number; the name must exclude the possibility of confusion with the names of other contributory organisations;
(c) the definition of the main purpose and the corresponding subject matter of the activity;
(d) the designation of statutory bodies and the manner in which they act on behalf of the organisation;
(e) the definition of the assets owned by the body which is to be transferred to the holding (hereinafter referred to as "the assets entrusted"),
(f) a definition of the rights enabling the organisation to fulfil its principal purpose with the assets entrusted to it; In particular, the rights and obligations associated with its full efficient and economically efficient use, the care for its protection, development and enhancement, the conditions for its possible further investment construction, the rules on the production and sale of goods, provided that they are the subject of the organisation's activities, the rights and obligations associated with the possible lease of the entrusted property to other entities and so on,
(g) the headings of the complementary activity, following the main purpose of the contribution organisation, which the body authorises it to make better use of all its economic opportunities and expertise; the activity must not interfere with the performance of the organisation's main purpose and be monitored separately;
(h) defining the period for which the organisation is established.
(3) The contribution organisation shall manage the assets entrusted to the extent specified by the instrument of establishment.
(4) The contribution organisation shall acquire the property for its founder, unless otherwise provided by this law. The administrator may determine in which cases his prior written consent is required to acquire such property.
(5) The contribution organisation may acquire only the assets required to carry out the activity for which it was established,
(a) by a free transfer from its founder,
(b) a gift with the prior written consent of the founder,
(c) inheritance; without the prior written consent of the founder, the contribution organisation shall refuse the inheritance; or
(d) by other means on the basis of the decision of the founder.
(6) If the property acquired by a contribution organisation under paragraph 5 (a) becomes permanently unnecessary to it, it shall, as a priority, offer it to the founder free of charge. If the contracting authority does not accept a written offer, the contribution organisation may, after its prior written consent, transfer the property to the ownership of another person under the conditions laid down by the contracting authority.
(7) The creation, division, merger, merger or cancellation of a contribution organisation shall take place on a date designated by the body in a decision which shall also determine the extent to which its assets, rights and obligations are transferred to new or acquiring organisations. Where the body decides to cancel the organisation, it shall transfer its assets, rights and obligations to the organiser by the expiry of the date specified in its decision to cancel the organisation. The merging or merging of the contribution organisation may take place only with the contribution organisations of the same contractor.
(8) The data referred to in paragraph 2 and the facts referred to in paragraph 7 are published in the Central Journal of the Czech Republic. The founder is obliged to notify them to the Central Journal of the Czech Republic within 15 days of the date on which this event occurred.
(9) The manager shall carry out an economic control of the contribution organisation.
(10) The contribution organisation shall be registered; the application for registration shall be submitted by the founder. ';
EFFECTIVE
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
Fischer v. r.
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Regulation Information
| Citation | Act No. 421 / 2009 Coll., amending Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended, and Act No. 250 / 2000 Coll., on budgetary rules of the territorial budgets, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.11.2009 |
|---|---|
| Effective from | 27.11.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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