Decree No. 449 / 2009 Coll.
Decree on the manner, dates and scope of the data submitted for the evaluation of the implementation of the State budget, the budgets of the State Funds, the budgets of the local authorities, the budgets of the voluntary municipalities and the budgets of the Regional Councils of the Cohesion Regions
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449
DECLARATION
of 11 December 2009
on the manner, dates and scope of the data submitted for the evaluation of the implementation of the State budget, the budgets of the State Funds, the budgets of the local authorities, the budgets of voluntary municipal unions and the budgets of the Regional Councils of the Cohesion Regions
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.:
Subject matter
This decree regulates the manner, dates and scope of the data submitted for the evaluation of the implementation of the State budget, the budgets of the State Funds, the budgets of the local authorities, the budgets of the voluntary municipalities and the budgets of the Regional Councils of the Cohesion Regions (hereinafter the Regional Council).
Data
For the purposes of this decree, the term "financial statements, additional data and input data 'shall mean the budgetary information system of the public administration (hereinafter referred to as the" budgetary information system').
Financial statements
(1) The financial statements are:
(a) a statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and the State Funds, including a comment;
(b) a statement for the evaluation of the implementation of the budget of the local authorities, voluntary municipalities and regional councils, including a comment;
(c) a statement of claims on outstanding expenditure by the State's organisational units;
(d) an overview of budgetary measures, including comments.
(2) The financial statements shall be drawn up by:
(a) in accordance with paragraph 1 (a), administrators of chapters, state organisational units and state funds;
(b) in accordance with paragraph 1 (b), the local authorities, the voluntary communal and regional councils;
(c) in accordance with paragraph 1 (c) and (d), the administrators of the chapters and the organisational components of the State.
Additional data
(1) The additional data are:
(a) an overview of the budget of the costs and revenues of the contribution organisations and other additional data;
(b) a statement of employment regulated by the Government.
(2) The additional data shall be submitted by the State contribution organisations pursuant to paragraph 1 (a) and (b) and by the State body referred to in paragraph 1 (b).
Data submission methods and deadlines
(1) The administrators of the chapters, the organisational components of the State, the state contribution organisations and the State funds shall submit the data for the evaluation of the implementation of the State budget in the manner and within the deadlines set out in Annex 1 to this Decree.
(2) The local authorities, the voluntary communes and the Regional Council shall submit the data for the evaluation of their budgets in the manner and within the deadlines set out in Annex 2 to this Order.
(3) The organisational and technological conditions for the transmission of data to the Ministry of Finance through the central system of state accountancy information are laid down in another legislation1).
Scope and method of data compilation
(1) Scope and manner of compilation of financial statements and supplementary data
(a) the financial statement referred to in § 3 (1) (a) is set out in Annex 3 to this Decree;
(b) the financial statement referred to in § 3 (1) (b) is set out in Annex 4 to this Decree;
(c) an overview of the budget of State contribution organisations' costs and revenues and other additional information is set out in Annex 5 to this Decree;
(d) the statement of employment regulated by the Government is set out in Annex 6 to this Decree;
(e) the statement of claims on outstanding expenditure of the State's organisational units is set out in Annex 7 to this Decree;
(f) an overview of the budgetary measures is set out in Annex 8 to this Order.
(2) The entry data into the budgetary information system and the entry data into the central accounting information system of the state are given in CZK to two decimal places.
Transfers and loans
In order to ensure the monitoring of the financial flows of transfers and loans, the Ministry of Finance publishes the code list of the special-purpose features applicable for the relevant financial year on the Ministry of Finance website, where it is kept up to date. The special-purpose character structure is given by a two-digit transfer or loan code and a three-digit subsidy title code.
Confidential information
Where data for the evaluation of the implementation of the State budget contain classified information, they shall be submitted in writing at the appropriate level of secrecy. The relevant data files shall not contain classified information. The Ministry of Finance shall agree with the Chapter Managers on the arrangements for the necessary aggregation of data.
Transitional provisions
(1) The preparation of the financial statements for 2009 shall be carried out in accordance with Decree No. 16 / 2001 Coll., on the manner, dates and extent of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds and the budgets of the local authorities, as effective by the date of entry into force of the decree.
(2) In 2010, a summary of the budgetary measures shall be drawn up in accordance with Decree No. 16 / 2001 Coll., on the manner, dates and extent of the data submitted for the evaluation of the implementation of the State budget, the budgets of the State Funds and the budgets of the local authorities, as effective until the date of entry into force of this Order.
(3) The chronological overview of the budgetary measures shall be drawn up in accordance with Annex 8 as from 1 January 2011.
(4) For the first time in the financial year 2010, the local authorities, voluntary municipal and regional councils shall transmit the data referred to in Article 5 (2) to the central accounting information system of the State as at 31 March and 30 June 2010 at the latest. Data on the approved budget will be entered in the financial statements for the period January to June 2010.
Repeal
They shall be deleted:
1. Decree No. 16 / 2001 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds and the budgets of the local authorities.
2. Decree No. 535 / 2002 Coll., amending Decree No. 16 / 2001 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds and the budgets of the local authorities.
3. Decree No. 544 / 2004 Coll., amending Decree No. 16 / 2001 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds and the budgets of the local authorities.
4. Decree No. 22 / 2007 Coll., amending Decree No. 16 / 2001 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds and the budgets of the local authorities.
5. Decree No. 377 / 2008 Coll., amending Decree No. 16 / 2001 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds and the budgets of the local authorities.
Efficacy
This Decree shall take effect on 1 January 2010, with the exception of points 11 and 12 of Annex No 8, which shall take effect on 1 January 2013.
Minister:
Ing. Janota v. r.
Příloha č. 1
Annex No. 1 to Decree No. 449 / 2009 Coll.
Conditions and dates for the submission of data for the evaluation of the implementation of the State Budget by the Chapter Administrators, the State Organisations, State Contributions Organisations and State Funds
1.1 The State's organisational components shall continuously enter data on the implementation of the State budget into the budgetary information system;
1.2 The organisational units of the State shall submit to the central accounting information system of the State a monthly statement of claims on outstanding expenditure of the organisation of the State of NAR 1-12 U;
1.3. Organizational elements of the State shall be submitted to the central accounting information system of the State on a quarterly basis.
(a) a statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and the State Funds FIN 2-04 U;
(b) the employment statement regulated by the Government of ZAM 1-04,
(c) an overview of budgetary measures ROP 1-04 U.
2. State contribution organisations shall submit to the central system of state accounting information:
2.1 on a quarterly basis, the Employment Report regulated by the Government of ZAM 1-04;
2.2 annual overview of the budget of State contribution organisations' costs and revenues and additional data on SPO 1-01.
3. Ministry of Finance - administrator of the budgetary information system and central accounting information system of the State
3.1 shall ensure the compilation of Overview reports using data from the budgetary information system as well as control reports to check the consistency of data from the budgetary information system and financial statements presented through the Integrated Information System Portal of State Treasures (hereinafter referred to as the IISSP portal);
3.2 ensures the compilation of summaries of supplementary data under another legislation1);
3.3 shall ensure that the "implementation of binding state budget indicators" presented through the IISSP portal is established;
3.4. Authorises the summary for chapters in the central system of state accounting information.
4. Chapter Manager
4.1 verifies on the IISSP portal the correctness of the control reports per chapter on the basis of the data submitted by the relevant organisational bodies of the State in the form of financial statements and on the basis of the budgetary information system;
4.2 verifies on the IISSP website the correctness of the summarists per chapter on the basis of the data submitted by the relevant state contribution organisations;
4.3 ensures that, in the event of non-compliance at chapter level, the data transmitted are corrected by the relevant organisational units of the State or State contribution organisations;
4.4 provides, on a quarterly basis, a comment on the statement for the evaluation of the implementation of the budgets of chapter administrators, state organisational units and state funds FIN 2-04 U in electronic form to the relevant departments of the Ministry of Finance.
4.5. The summary shall be approved by a chapter in the central system of state accounting information at chapter level.
5. State Funds
5.1 submit the FIN 2-04 report quarterly to the central accounting information system of the State For the purposes of this Annex:
502 State Environmental Fund of the Czech Republic
504 State Culture Fund of the Czech Republic
505 Czech State Fund for the Promotion and Development of Czech Cinematography
506 State Fund for Transport Infrastructure
507 State Housing Development Fund
511 State agricultural intervention fund
5.2 approve the FIN 2-04 U report on a quarterly basis in the central accounting information system of the State at the level of the State fund.
6. Method of submitting data
6.1. The format, structure, transmission, security, scope and frequency of the transfer of financial data to the central system of state accountancy information are laid down by other legislation1); The format, structure, transmission, security and scope of the data transmitted to the budgetary information system shall be laid down in the technical manual for the budgetary information system.
6.2. State organisational units, state contribution organisations and state funds shall submit the report in electronic form to the administrator of the central accounting information system of the State, the conditions laid down by other legislation1).
7. Dates of submission:
7.1 The data showing the implementation of the state budget are concentrated in the budgetary information system and the reality is presented and updated on an ongoing basis. The data for the preceding calendar month shall be updated no later than the last working day before the 14th calendar day of the following month. After the first and third quarters, the data must be updated in the budgetary system no later than three working days after the end of the quarter;
7.2. Statement of claims on outstanding expenditure of the NAR 1-12 organisational units For the purposes of this Article, the following definitions apply:
7.3. The administrator of the Chapter shall approve the summary of the statement of claims on the outstanding expenditure of the NAR 1-12 U organisational units per chapter in the central system of state accounting information at chapter level no later than the last working day before the 20th calendar day of the following month;
7.4. The Employment Statement regulated by the Government of ZAM 1-04 shall be presented by the State Organisations and State Contributors at the latest on the last working day before the 14th calendar day of the following month after the end of the quarter;
7.5. FIN 2-04. For the purposes of this Article, the following definitions shall apply:
7.6. The Chapter Manager shall approve the summary of the FIN 2-04 statement. For a chapter in the central system of state accounting information at chapter level at the latest on the last working day before the 20th calendar day of the following month after the end of the quarter;
7.7. An overview of the budget of State contribution organisations' costs and revenues and other additional data shall be presented by the contribution organisations no later than the last working day before 28 February;
7.8 Overview of budgetary measures ROP 1-04 For the purposes of this paragraph, the following definitions apply:
7.9 The Chapter Administrator approves the summary of the statement of budget measures ROP 1-04 For a chapter in the central system of state accounting information at chapter level at the latest on the last working day before the 20th calendar day of the following month after the end of the quarter;
7.10. For the submission of financial statements for the period from January to December, the deadline shall be set at the latest on the last working day before 25 January of the following year and the administrator of the chapter shall approve the summaries of the statements for the period from January to December not later than the last working day before 1 February of the following year.
8. The Ministry of Finance provides
8.1. To all administrators of chapters, making transfers and loans to territorial public budgets, "Overview of the use of subsidies through the selected bank in classification by chapter, programme, individual investors and nominal actions" after the 10th day of the following month;
8.2. To all regions, the quarterly summary referred to in point 8.1, supplemented by a classification by region.
9. The Ministry of Finance shall immediately forward to the administrators of chapters and state funds quarterly reports of subsidies and loans received by local authorities, voluntary municipal bundles and regional councils for prior checking of their reported data on transfers and loans in Part IX financial statements.
10. In the event of a finding of differences between subsidies granted and loans received, the administrator of the chapter and the State Funds shall immediately ensure, in cooperation with the relevant local authorities and the voluntary bundles of municipalities, that they are found and corrected in a standard manner, the non-compliance of the data in the notes on the financial statements is justified.
11. The data promoter for assessing the implementation of the State budget shall be responsible for the completeness, accuracy and timeliness of the submitted data.
12. In the case of a budget provisional procedure, the budget rules, as amended, shall be followed in accordance with Article 9 of Act No. 218 / 2000 Coll. The dates of submission of the data are the same as in the case of the approved state budget. In the column "Authorised budget ', the budget provisional indicators shall be indicated.
13. In order to monitor the development of funds and to check their use, the organizational units of the state and legal entity of the Czech National Bank, which maintains their accounts, shall give consent to the provision of data on the operations carried out for the State Budget to the Ministry of Finance.
Příloha č. 2
Annex No 2 to Decree No 449 / 2009 Coll.
Methods and deadlines for the submission of data for the evaluation of the implementation of the budgets of local and local authorities, voluntary associations of municipalities and regional councils
1. Municipality, county, voluntary association of municipalities and regional council shall transmit to the central system of accounting information of the State a monthly statement for the evaluation of the implementation of the budget of the local authorities, voluntary associations of municipalities and regional councils - FIN 2-12 M (hereinafter referred to as the "statement") - for their own management. The method of transmission and the system of checks carried out shall be laid down by other legislation1).
2. In the case of the statutory cities and the capital of Prague, one statement shall be submitted containing the data for the city as a whole. This statement includes data for the management of urban areas and urban districts.
3. The Regional Authority shall check the transmission, completeness and correctness of the reports transmitted by municipalities located in the territory of the respective county and voluntary bundles of municipalities having their registered office in the territory of the respective region and shall require the correction of incomplete or erroneous statements. In view of the method chosen to transmit the reports of municipalities and voluntary bundles of municipalities under other legislation1), the Regional Authority shall determine the method and determine the method by which it will ensure the completeness and correctness of the reports 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 method of checking the completeness and correctness of the reports submitted to the central system of the state's accounting information, the administrator of the central system of the state's accounting information shall provide the Regional Authority with synergies to the extent necessary.
4. In the case of the capital city of Prague, it controls the transmission of a complete and correct statement to the central system of accounting information of the state of the Municipality of Prague.
5. The Regional Office, having regard to the chosen method of transmission of the statements of municipalities and voluntary bundles of municipalities under another legislation (1), shall set dates for the transmission of statements to municipalities and voluntary bundles of municipalities in order to enable the Regional Office to ensure the completeness and correctness of the reports transmitted, including by sending corrections to incomplete or erroneously completed statements. The dates laid down by the Regional Office shall leave sufficient time for the municipalities and voluntary associations of municipalities to draw up statements, taking into account the dates set out in point 7. The submission of a copy approved by the entity's statutory representative and its periodicity shall be determined by the Regional Authority as required.
6. Municipality and voluntary bundles of municipalities shall, in addition to the statement referred to in point 1, transmit to the Regional Authority the other necessary data relating to the report in a manner, in the number of copies and in the time limit fixed by the Regional Office. This is in particular a comment on the statement setting out the reasons for errors and differences in the statement.
7. Dates for submitting complete and correct statements of the regions, the capital of Prague and regional councils to the central system of the state's accounting information and for confirming the completeness and correctness of the statements of municipalities and voluntary bundles of municipalities by regional authorities in the central system of the state's accounting information:
7.1 by the 20th calendar day of the following month;
7.2 for the period January to December, the dates for submitting the statements shall be set no later than the last working day before 10 February of the following year;
7.3. The statements shall not be submitted for January;
7.4. The figures for the approved budget of the local authorities, voluntary municipalities and regional councils shall be shown in the accounts for the period January to April of the relevant financial year.
Příloha č. 3
Annex No. 3 to Decree No. 449 / 2009 Coll.
Scope and manner of drawing up of the financial statement for the evaluation of the implementation of the budget of administrators of the chapters of the state and state funds (FIN 2-04 U)
1. The statement for the evaluation of the implementation of the budget of the administrators of the chapters of the state and state funds (FIN 2-04 U) shall be drawn up by the administrators of the chapters, the organisational components of the state and the State funds set up by them.
2. The statement shall include the budget data approved for the year in question, the budget following amendments, the final budget of expenditure and the results of the budget management since the beginning of the year (facts) broken down by Decree No. 323 / 2002 Coll., on the budget structure, as amended.
3. The data on the approved budget for the relevant year shall mean the state budget figures broken down in accordance with the Government resolution on the draft State Budget Act.
4. The following figures shall be taken to mean the figures of the approved budget provided for in the budget measures provided for in Article 23 (1), with the exception of points (b) and (c) of Act No. 218 / 2000 Coll., while respecting the principles set out in Sections 24 to 26 of the Act.
5. The final budget of expenditure shall mean the figures of the approved budget adjusted for all budgetary measures under Article 23 (1) of Act No. 218 / 2000 Coll. For Chapter 396 State debt, Chapter 397 Operation of State Financial Assets and Chapter 398 General Treasury is a technical calculation.
6. The budget following amendments and the final budget of expenditure shall be entered on the last day of the quarter, including the last budget measure subject to approval by the Ministry of Finance, sent from the Ministry of Finance, no later than the last day of the third month of that quarter, unless the administrator of the chapter agrees otherwise with the Ministry of Finance; the budget data after changes and the final budget of expenditure referred to in the "end of the year 'period is governed by the provisions of Section 24 (5) of Act No. 218 / 2000 Coll.
7. The budget data following changes and final expenditure budget shall be monitored on an ongoing basis (to be adjusted for each budgetary measure).
8. The budgetary measures implemented pursuant to § 23 (1) of Act No. 218 / 2000 Coll. shall include the state's organisational elements and chapter administrators in the summary of the budgetary measures.
9. Data on the facts given in this statement shall be obtained from the analytical breakdown of budgetary revenue and expenditure in accordance with the applicable budget structure.
10. Part I. - Budget revenue
This part of the statement shall show the budget revenue by type classification of the current budget composition.
11. Part II - Budgetary expenditure and financing
11.1 The following are indicated in this part of the statement:
(a) budget expenditure broken down by class, by sector classification section and by generic classification heading, which shall be used only within the meaning of Decree of the Ministry of Finance No. 323 / 2002 Coll., on the budget composition, as amended;
(b) the financing appropriations (completed by the State Funds, Chapter 396 State debt and Chapter 397 Operation of State financial assets) which include financing operations of individual items of short and long-term financing; For class 8 items - Financing does not apply sectoral classification.
The individual items reported in the statement will have a positive (+) or negative (-) sign as indicated below in the attached summary:
| Položka | Název | Znaménko |
|---|---|---|
| 8111, 8211 | Krátkodobé vydané dluhopisy | + |
| 8112, 8212 | Uhrazené splátky krátkodobých vydaných dluhopisů | − |
| 8121, 8221 | Dlouhodobé vydané dluhopisy | + |
| 8122, 8222 | Uhrazené splátky dlouhodobých vydaných dluhopisů | − |
| 8113, 8213 | Krátkodobé přijaté půjčené prostředky | + |
| 8114, 8214 | Uhrazené splátky krátkodobých přijatých půjčených prostředků | − |
| 8123, 8223 | Dlouhodobé přijaté půjčené prostředky | + |
| 8124, 8224 | Uhrazené splátky dlouhodobých přijatých půjčených prostředků | − |
| 8117, 8217 | Aktivní krátkodobé operace řízení likvidity - příjmy | + |
| 8118, 8218 | Aktivní krátkodobé operace řízení likvidity - výdaje | − |
| 8127, 8227 | Aktivní dlouhodobé operace řízení likvidity - příjmy | + |
| 8128, 8228 | Aktivní dlouhodobé operace řízení likvidity - výdaje | − |
| 8300 | Pohyby na účtech pro financování nepatřící na jiné | +, − |
| 8301 | Převody ve vztahu k úvěrům od Evropské investiční | +, − |
| 8302 | Operace na bankovních účtech státních finančních aktiv, které tvoří kapitolu OSFA | +, − |
| 8417 | Krátkodobé aktivní financování z jaderného a důchodového účtu – příjmy | + |
| 8418 | Krátkodobé aktivní financování z jaderného a důchodového účtu – výdaje | − |
| 8427 | Dlouhodobé aktivní financování z jaderného a důchodového účtu – příjmy | + |
| 8428 | Dlouhodobé aktivní financování z jaderného a důchodového účtu - výdaje | − |
| Položka | Název | Znaménko | Podmínka |
|---|---|---|---|
| 8115 | Změna stavu krátkodobých prostředků na bankovních účtech kromě účtů státních finančních aktiv, které tvoří kapitolu OSFA | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8116 | Změna stavu bankovních účtů krátkodobých prostředků státních finančních aktiv, které tvoří kapitolu OSFA | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8215 | Změna stavu bankovních účtů krátkodobých prostředků ze zahraničí jiných než ze zahraničních dlouhodobých úvěrů | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8216 | Změna stavu bankovních účtů krátkodobých prostředků z dlouhodobých úvěrů ze zahraničí | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) | ||
| 8125, 8225 | Změna stavu dlouhodobých prostředků na bankovních účtech | − | (stav ke konci vykazovaného období) > (stav k 1.1.) |
| + | (stav ke konci vykazovaného období) < (stav k 1.1.) |
| Položka | Název | Znaménko | Podmínka |
|---|---|---|---|
| 8300 | Pohyby na účtech pro financování nepatřící na jiné | − | platba |
| + | inkaso | ||
| 8901 | Operace z peněžních účtů organizace nemající charakter příjmů a výdajů vládního sektoru | − | platba |
| + | inkaso | ||
| 8902 | Nerealizované kurzové rozdíly pohybů na devizových účtech | − | snížení |
| + | zvýšení | ||
| 8905 | Nepřevedené částky vyrovnávající schodek | − | snížení |
| + | zvýšení |
11.2 This part of the statement does not include data reported for the financial funds (where applicable, remuneration funds) of the state's organisational components, i.e. data reported in Part V. of this statement
(a) in row 5020 - Total revenue
(b) in row 5040 - Total expenditure.
12. Part III - Recapitalisation and consolidation of revenue, expenditure, financing
12.1. In this part of the statement:
(a) total revenue of each class;
(b) totals of expenditure per class;
(c) breakdown of appropriations needed to consolidate revenue and expenditure (rows 3021 to 3025, 3072 to 3075);
(d) revenue and expenditure balance after consolidation;
(e) a total of Class 8 - Financing (to be completed only by State Funds and Chapter 396 State debt);
12.2. Links between Part I, II and III of this statement:
12.3 links in Part III of the statement:
(a) generally applicable:
| r. 3010sl.31,32,34 | = r. (3011 + 3012 + 3013 + 3014)sl.31,32,34 |
| r. 3020sl.31,32,34 | = r. (3021 + 3022 + 3023 + 3024 + 3025)sl.31,32,34 |
| r. 3050sl.31,32,34 | = r. (3010 - 3020)sl.31,32,34 |
| r. 3060sl.31,32,33,34 | = r. (3061 + 3062)sl.31,32,33,34 |
| r. 3070sl.31,32,33,34 | = r. (3072 + 3073 + 3074 + 3075)sl.31,32,33,34 |
| r. 3090sl.31,32,33,34 | = r. (3060 - 3070)sl.31,32,33,34 |
| r. 3100sl.31,32,34 | = r. (3050 - 3090)sl.31,32,34 |
| r. 3300sl.31,32,34 | = r. (3010 - 3060)sl.31,32,34 |
b) with reserved validity applies only to state funds and at the level of the sum of the national budget statements
r. 3300sl.31,32,34 = - r.3200sl.31,32,34
13. Part IV. - Statutes and turnover in bank accounts
13.1. In this part of the statement, the stocks and changes in the stock of bank accounts are as follows:
(a) the reserve fund
(b) other bank accounts (including the bank accounts of the remuneration fund)
(c) expenditure accounts of the State's organisational units
(d) revenue accounts
(e) the relevant bank account of the State Fund
State funds report only data at st.4040 "Total state fund bank accounts';
13.
(a) year 4010sl.41,42,43 = r (4001 + 4002) sl.41,42,43
(b) for rows 4001, 4002, 4010, 4040
SA.43 = SA.41 - SA.42 with respect to the sign
(c) for row 4030
SA.43 = - SA.42
14. Part V. - Bank accounts of State Organisational Funds
14.1. in this part, column 53 of the initial balances at 1.1 of the current year, movements of funds (i.e. revenue recovered and expenditure realised broken down by budget composition) and the final balance at the date of compilation of the statement shall be reported,
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Regulation Information
| Citation | Decree No. 449 / 2009 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of the state funds, the budgets of the local authorities, the budgets of the voluntary volumes of municipalities and the budgets of the Regional Councils of the Cohesion Regions |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.12.2009 |
|---|---|
| Effective from | 01.01.2010 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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