Decree No. 466 / 2017 Coll.
Decree amending Decree No. 5 / 2014 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 communes and the budgets of the Regional Council of the Cohesion Regions, as amended
Valid
Order
Effective from 01.01.2018
Text versions:
01.01.2018
28.12.2017
466
DECLARATION
of 20 December 2017
amending Decree No 5 / 2014 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, as amended
The Ministry of Finance provides pursuant to § 20 (6) and § 47 (7) of Act No. 218 / 2000 Coll., on budgetary rules and on amending certain related laws (budgetary rules), as amended by Act No. 421 / 2009 Coll. and Act No. 25 / 2015 Coll.:
Decree No. 5 / 2014 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, budgets of local authorities, budgets of voluntary volumes of municipalities and budgets of the Regional Councils of the Cohesion Regions, as amended by Decree No. 363 / 2014 Coll., Decree No. 364 / 2014 Coll., Decree No. 347 / 2015 Coll. and Decree No. 395 / 2016 Coll., is amended as follows:
1. In Annex No 2, at the end of the text in point 5, the sentence "Where the Regional Authority also takes an electronic form of the budget data from the entity, which is understood to be a fact on a case-by-case basis, the individual budgetary measures and the dates of the approved budget from which the statement can be generated and verified with the statement sent to the central accounting information system of the State, a copy of the statement approved by the Regional Authority's statutory representative is no longer required. '
2. Annex 5 (2) (2.2) reads: "2.2. The instrument number is published on the Ministry of Finance's website. The spatial unit shall be used for all revenue and expenditure. The budget lines shall include financing operations for each item of short-term and long-term financing; for Class 8 - Financing, sectoral, instrument and spatial sorting shall not be used. ';
3. Annex 7 shall read as follows:
"Annex No 7 to Decree No 5 / 2014 Coll.
Scope and method of drawing up the financial statement on the budget of State contribution organisations' costs and revenues and other additional data (range 1-01 SPO)
1. State contribution organisations shall submit annually an overview of the budget of synthetic accounts to the central accounting information system of the State following other legislation3.
2. In Part II, State contribution organisations shall submit additional data for the main activity based on the analytical records of the synthetic accounts referred to in Part I.
MODEL
BALANCE SHEET 1-01 SPO Statement of budget costs and revenues of state contribution organisations and other additional data - core activity
3) Decree No. 410 / 2009 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for certain selected entities, as amended.
ROOM 1-01 SPO - Part I - Overview of the budget of State contribution organisations
ROOM 1-01 SPO - Part II - Additional data - Main activity of state contribution organisations
"
4. Annex 8 shall read as follows:
"Annex No 8 to Decree No 5 / 2014 Coll.
Scope and method of drawing up the government-regulated financial statement of employment (ZAM 1-04 U)
The organisational elements of the State and the state contribution organisations for which employment is regulated and approved by the Government shall submit to the central accounting information system of the State a statement of employment regulated by the Government in detail, see the template below.
MODEL
ZAM 1-04 U Government-regulated Employment Statement
"
5. Annex 9 shall read as follows:
"Annex No 9 to Decree No 5 / 2014 Coll.
Scope and method of drawing up and management of the resources of the reserve of the State's organisational units (REF 1-04 OSS)
1. I shall contain data on the breakdown of resources of the reserve fund of this part, following Article 48 (2) of the budgetary rules. The Ministry of Defence is entitled to use the funds obtained from the sale of the assets with which it has been authorised to manage until the resource is exhausted (Ště1506).
2. Control links under Part I of the Statement:
sl. 157 = sl. (151 + 152 - 153 - 155 + 156)
SECTION 1501 = (1502 + 1503)
(1501 + 1504 + 1505 + 1506 + 1507)
3. Meaning of columns in Part I of the statement:
Sf. 152 - the revenue of the reserve fund in the year of assessment and transfers of non-drawn funds that have been transferred back to the reserve fund, excluding those referred to in column 156,
sl. 153 - the funds transferred to the revenue account when drawing the reserve,
See recital 154 - amount drawn, i.e. actual expenditure,
Sf. 155 - means used other than through a budget such as abroad or a reduction in the state of the government's decision;
sl. 156 - transfer of undrawn funds to the reserve fund pursuant to § 50 (2) of Act No. 218 / 2000 Coll.
4. Part II - Revenue and expenditure of the reserve of the State's organisational units according to the budget composition - column 161 of the cash movements (i.e. revenue and expenditure recovered broken down by sector, species and source classification of the budget composition).
5. Control links between Part I and Part II of the Statement:
1508sl. 152 + 1508sl. 156 = (Classes 2 to 4)
153 + 155 = 155 = 161
MODEL
REF 1-04 OSS Statement of resources of the OSS reserve fund and management
REF 1-04 OSS - Part I - Statement of resources and management of the OSS reserve fund
REF 1-04 OSS - Part II - Revenue and expenditure of the OSS reserve fund by budget composition
"
Transitional provision
The financial statements for 2017 shall be drawn up in accordance with Decree No. 5 / 2014 Coll., as effective before the date of entry into force of this Order.
Efficacy
This Decision shall enter into force on 1 January 2018.
Minister:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 466 / 2017 Coll., amending Decree No. 5 / 2014 Coll., on the manner, dates and scope of the data submitted for the evaluation of the implementation of the state budget, the budgets of state funds, the budgets of local authorities, the budgets of voluntary municipalities and the budgets of the Regional Councils of the Cohesion Regions, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.2017 |
|---|---|
| Effective from | 01.01.2018 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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