Act No. 477 / 2008 Coll.
Act amending Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended, and other related laws
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01.04.2009
31.12.2008
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477
THE LAW
of 18 December 2008
amending Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
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 by Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 421 / 2004 Coll., Act No. 557 / 2004 Coll., Act No. 562 / 2004 Coll., Act No. 635 / 2004 Coll., Act No. 342 / 2005 Coll., Act No. 138 / 2006 Coll., Act No. 140 / 2006 Coll., Act No. 245 / 2006 Coll., Act No. 270 / 2007 Coll., Act No. 27 / 2008 Coll., and Act No. 306 / 2008 Coll., is amended as follows:
1. in Article 2 (2) and in Article 5 (1), the words "and the union of municipalities" shall be inserted after the words "the whole."
2. In Article 3 (1), the words "and the union of municipalities' shall be inserted after the words" the whole '.
3. In Article 3 (2) and in Article 5 (2) of the introductory part of the provision, the words "or a union of municipalities' shall be inserted after the words" the whole '.
4. In Article 4 (5) (b), the words "own bonds' are replaced by the words" municipal bonds of a local self-governing entity '.
5. In Section 5, the words "and the volumes of municipalities' shall be added at the end.
6. Paragraph 6 (3) reads as follows:
"(3) The business activity of the local self-government unit or the association of municipalities shall be monitored outside budgetary revenue and expenditure. The result shall be reflected in the budget and shall be part of the final account of the local self-government unit or the union of municipalities. ';
7. in § 7 (1), § 8 (1), § 9 (1) and in § 10 (1) the word "in particular" shall be added at the end of the introductory part of the provision.
8. in Articles 7 (1) (b) and 8 (1) (b), the word "economic" shall be deleted;
9. In the title of Section 11, the words "the territorial self-governing unit 'shall be added at the end.
10.Paragraph 11 (3) reads as follows:
"(3) The draft budget shall be published, for at least 15 days before the date of its discussion, in the local authority council (10), in an appropriate manner and to the appropriate extent on the official plate and in electronic form in a way that allows remote access. Comments on the draft budget may be made in writing by the citizens of the relevant local authority within the time limit set for its publication or orally at the meeting of the representative at which the draft budget will be discussed. '
11. the following Section 11a is inserted after Section 11, which includes the title:
Publication of the draft budget of the Regional Council of the Cohesion Region
The draft budget of the Regional Council of the Cohesion Region shall be published, at least 15 days before the date of its discussion, in the Committee of the Regional Council of the Cohesion Region in an appropriate manner and in electronic form, in a way enabling remote access. ';
12. in Article 12 (1), the words "the territorial unit and the budget of the communal union" shall be inserted after the words "the budget."
13. in Article 12 (2), the following point (c) is inserted after point (b):
"(c) legal persons established under the jurisdiction of the Union,"
Point (c) shall be renumbered (d).
14. In Article 13 (1), the words "its' shall be deleted and the words" the local self-governing body or the association of municipalities' shall be inserted after the words "the management '.
15.
Budget management and control
(1) The territorial unit and the association of municipalities carry out their financial management in accordance with the approved budget and carry out checks on their management in accordance with the specific legislation governing financial control in public service 10a) throughout the financial year.
(2) The territorial unit and the association of municipalities exercise control over the management of legal persons established or established by it.
10a) Act No. 320 / 2001 Coll., on financial control in public administration and amending certain laws (Act on Financial Control), as amended. '.
16. In Article 17 (2), the words ", the data on the management of the property ', the words" the whole and' are replaced by the words "the whole or 'and the words" and the management of their property' are deleted.
17. Paragraph 17 (6) reads:
"(6) The draft final account shall be published in an appropriate manner and to the appropriate extent on the official plate and in electronic form in a manner enabling remote access for at least 15 days prior to the date of its consultation by the local authorities. Comments on the draft final account may be made in writing by the citizens of the relevant local authority within the time limit set for its publication or orally at the meeting of the representative at which the draft final account will be discussed. ';
18. After Paragraph 17, the following Section 17a is inserted:
Publication of the draft final account of the Regional Council of the Cohesion Region
The draft final account of the Regional Council of the Cohesion Region shall be published in the Committee of the Regional Council of the Cohesion Region in an appropriate manner and in electronic form in a way enabling remote access. ';
19. In Article 20 (1), the words "or the union of municipalities' shall be inserted after the words" the whole '.
20. Paragraph 22, including the title and footnotes No 13 and 14, reads as follows:
Infringement of budgetary discipline
(1) Any undue use or retention of funds provided by the budget is a breach of budgetary discipline
(a) a territorial unit,
(b) the urban part of the capital of Prague,
(c) Regional Councils of the Cohesion Region; or
(d) a union of municipalities.
(2) the unauthorised use of the funds referred to in paragraph 1 is in breach of the obligation laid down by law, contract or decision to grant such funds, or the conditions under which the funds concerned have been provided; it also means that it cannot prove how the funds were used.
(3) The retention of the funds referred to in paragraph 1 shall be an infringement of the obligation to repay the funds provided within a specified period.
(4) A natural person, legal person or organisational body of a State which has infringed budgetary discipline is required to make a payment for a breach of budgetary discipline to the budget from which the funds were provided.
(5) The payment for breaches of budgetary discipline shall be equivalent to the amount of funds unduly used or withheld.
(6) For the delay in the payment of the payment for breach of budgetary discipline, the person who has infringed the budgetary discipline shall be obliged to pay a penalty of 1 per cent of the amount of the payment for each day of delay, up to and including the amount of that payment. The penalty shall be calculated from the day following the date on which the budget discipline was infringed until the date on which the funds were paid or, in the case of repayable financial assistance, returned. Penalties which in individual cases do not exceed CZK 1,000 shall not be imposed.
(7) The imposition of the levy and periodic penalty payments referred to in paragraphs 4 to 6 shall be decided in accordance with the separate scope of the budget discipline.
(a) the municipal authority,
(b) the office of the municipality of Prague,
c) near the capital city of Prague Magistrate of the capital of Prague,
(d) at the Regional Office.
(8) The decision referred to in paragraph 7 (a) is reviewed by the Regional Authority under the special legislature13); the decision referred to in paragraph 7 (b) is reviewed by the Municipality of Prague under the special legislation14). The decisions referred to in paragraph 7 (c) and (d) shall be reviewed by the Ministry of Finance for compliance. When reviewing the decision referred to in paragraph 7, the administrative authority may only revoke or revoke the decision and return it for reconsideration.
(9) The imposition of a levy and periodic penalty payment pursuant to paragraphs 4 to 6 shall be decided on in respect of infringements of budgetary discipline.
(a) in the case of the union of municipalities, the body designated for that purpose by the statutes, otherwise the body acting on behalf of the union of municipalities on the outside;
(b) at the Regional Council of the Cohesion Region, the Regional Council Office of the Cohesion Region.
(10) The authority of appeal against the decision referred to in paragraph 9 (a) shall be the Regional Authority, which shall be competent under the seat of the association of municipalities. The Ministry of Finance shall be the appeal authority against the decision referred to in paragraph 9 (b).
(11) The levy and periodic penalty payments referred to in paragraphs 4 to 6 may be imposed within 10 years of 1 January of the year following the year in which the budget discipline was infringed.
(12) The discharge or partial remission of the levy and periodic penalty payments referred to in paragraphs 4 to 6 may, for reasons of special consideration, be authorised by the institution which has decided to grant the funds, on the basis of a written request from the person who has violated budgetary discipline.
(13) The administration of contributions under paragraphs 7 and 9 shall be governed by the law governing tax administration. In administering the periodic penalty payments, the procedure laid down by the law governing the administration of taxes shall apply to late payment interest.
13) Paragraph 67 (1) (a) of Act No. 129 / 2000 Coll., on Counties (Regional Establishment), as amended.
14) § 81 (3) (a) of Act No. 131 / 2000 Coll., on the Capital City of Prague. "
21. The following Sections 22a and 22b are inserted after Section 22, including the headings:
Administrative offences
(1) The local authorities, the municipality, the municipality of Prague or the Regional Council of the Cohesion Region commit an administrative offence by:
(a) fails to draw up a budgetary perspective in breach of Article 2 (1);
(b) in contravention of Paragraph 13 (1), it shall not operate under the rules of the budget commission;
(c) make no changes to the approved budget pursuant to Article 16 (2);
(d) it shall process the budget in breach of Article 12 (1);
(e) in breach of Article 14, shall not carry out a breakdown of the approved budget;
(f) in breach of Paragraph 15, does not exercise control over its management; or
(g) contrary to Article 17 (4), it shall not ensure a review of its management for the preceding calendar year.
(2) The local self-governing unit or the urban part of the capital of Prague commits an administrative offence by contrary to
(a) Paragraph 11 (2) shall prepare and approve the budget;
(b) Paragraph 11 (3) shall not publish a draft budget; or
(c) Paragraph 17 (6) shall not publish a draft final account.
(3) The Regional Council of the Cohesion Region commits an administrative offence, contrary to:
(a) Paragraph 11 (2) shall prepare and approve the budget;
(b) Paragraph 11a shall not publish the draft budget; or
(c) Paragraph 17a shall not publish the draft final account.
(4) The association of municipalities commits an administrative offence, contrary to:
(a) Paragraph 39 (3) shall prepare and approve the budget;
(b) Paragraph 39 (4) shall not publish the draft budget; or
(c) Paragraph 39 (6) shall not publish a draft final account.
(5) For the administrative offence referred to in paragraphs 1 to 4, a fine of up to CZK 1 000 000 shall be imposed.
Common provisions
(1) The legal person shall not be liable for an administrative offence if he proves that he has made every effort to prevent an infringement.
(2) In determining the scale of the fine, account shall be taken of the seriousness of the administrative offence, in particular the manner in which it was committed and its consequences and the circumstances in which it was committed.
(3) The liability of a legal person for an administrative offence shall cease if the administrative authority has not initiated proceedings against him within 2 years of the date on which he became aware of it, but no later than 4 years after the date on which he was committed.
(4) Administrative offences under this law committed by a municipality or voluntary association of municipalities of which the capital of Prague is not a member shall, at first instance, be dealt with by the regional authority in whose administrative district the municipality is situated or in whose administrative district the voluntary association of municipalities is situated. Administrative offenses under this law, committed by the city of the capital of Prague, are at first instance dealt with by the Municipality of Prague.
(5) Administrative offences under this law committed by the region, the Regional Council of the Cohesion Region, the capital city of Prague or the voluntary union of municipalities of which the capital of Prague is a member, are at first instance discussed by the Ministry of Finance.
(6) The fines are collected and enforced by the authority which imposed them. The revenue from the fines shall be the revenue from the budget from which the activity of the administrative department which imposed the fine is borne. ';
22. in Paragraph 23 (1) (g), the words "public non-profit organisations" are replaced by the words "public constitutional health establishments under the Specific Law 16c."
Footnote 16c reads:
"16c) Act No. 245 / 2006 Coll., on public non-profit constitutional health establishments and amending certain laws, as amended."
23. In Paragraph 25, the following paragraphs 4 and 5 are inserted after paragraph 3:
"(4) Where an authority has been delegated to the organisational body to dispose of funds, it shall be responsible for the management, the management of the cash service and the accounting officer of that organisational body.
(5) The organisational component shall account for the operational advance after the end of the period for which it was granted, but not later than 31 December of the financial year. ';
Paragraphs 4 to 7 shall be renumbered paragraphs 6 to 9.
24. In Paragraph 25, at the end of paragraph 6, the sentence "From the revenue collected, the organisational component may not cover expenditure. 'is added.
25. In Paragraph 25, the following paragraph 7 is inserted after paragraph 6:
"(7) Budget revenue shall be made available to the organisational body at the latest at the end of each month. ';
Paragraphs 7 to 9 shall be renumbered paragraphs 8 to 10.
26. in § 26 (d), the word "unit" is replaced by the word "component."
27. in Article 27 (2) (e), the words "to the administration for its own economic use" shall be replaced by the words "to the economy (hereinafter referred to as" the assets entrusted ")."
28. in Paragraph 27 (2) (f), the words "such property rights as allow the organisation to manage the assets entrusted, including those acquired by its own activities, for" shall be replaced by "rights enabling the organisation to carry out the assets entrusted."
29. in Paragraph 27 (2) (g), the words "main purposes" are replaced by the words "main purpose."
30. In Paragraph 27, the following paragraphs 3 to 6 are inserted after paragraph 2:
"(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 contractor does not accept a written offer, the contribution organisation may, after its prior written consent, transfer the property to the property of another person under the conditions laid down by the contractor. ';
Paragraphs 8 to 11 shall be renumbered paragraphs 7 to 10.
31. In the first sentence of Paragraph 27 (8), the word "crossing 'is replaced by the words" passing through her property'.
32. In Paragraph 27 (8), the last sentence is replaced by the following: "If the founder decides to cancel the organisation, he shall pass on the date specified in his decision to revoke his property, rights and obligations to the organiser. The merging or merging of a contribution organisation may take place only with the contribution organisations of the same contractor. ';
33.In Paragraph 27 (9), the words "The facts referred to in paragraph 3 with the particulars referred to in paragraph 2 'shall be replaced by the words" The particulars referred to in paragraph 2 and the facts referred to in paragraph 8';
34. In Paragraph 28, the following paragraphs 7 to 9 are inserted after paragraph 6:
"(7) A contribution organisation shall commit a breach of budgetary discipline by:
(a) use the funds received from the budget of its founder in breach of the intended purpose;
(b) transfer more funds to its money fund than that provided for in this law or decided by the founder;
(c) use its money fund funds for a purpose other than that provided for in this law or other legislation;
(d) use its means of operation for the purpose for which the funds of its money fund under this law should have been used; or
(e) exceed the fixed or permissible amount of salary appropriations provided that such overrun did not cover remuneration from its fund by 31 December.
(8) For the breach of budgetary discipline, the body shall deposit a contribution to its budget at the latest within 1 year of the date on which the breach of budgetary discipline was detected, but not more than 3 years after the infringement of budgetary discipline.
(9) In order to avoid hardness, the administrator may reduce or waive the payment for breaches of budgetary discipline on the basis of a written request from the contributory organisation. ';
Paragraphs 7 and 8 shall be renumbered paragraphs 10 and 11.
35. in Article 28 (11), the words "to the budget of the Regional Council of the Cohesion Region" shall be inserted after the word "budget."
36. in Paragraph 30 (1):
"(1) The reserve fund shall be made up of an improved result of the management of the contribution organisation on the basis of the approval of its level by the founder after the end of the year, reduced by any transfers to the remuneration fund. An improvement in the performance of the contribution organisation shall be established if the actual revenues of its management, together with the operational contribution received, are greater than its operating costs. The allocation of the improved result to the reserve fund and the remuneration fund shall be approved by the founder. The source of the reserve may also be cash donations and funds transferred under Paragraph 28 (3). ';
37. in Paragraph 30, paragraph 2 is deleted;
Paragraphs 3 and 4 shall become paragraphs 2 and 3.
38. in Paragraph 30 (2) (b), the word 'differences' is replaced by 'temporary non-compliance';
39. in Paragraph 31 (1) (d), "material investment" is replaced by "entrusted long-term material."
40. in Paragraph 31 (1), the following point (f) is inserted after point (e):
"(f) proceeds from the sale of assets owned by a contribution organisation;"
Point (f) shall be renumbered as point (g).
41. in Article 31 (2) (a), the words "or investment contributions, respectively," shall be deleted;
42. In Paragraph 31 (2) (d), the word "immovable" and "owned by the founder" shall be deleted.
43. In Paragraph 32 (1), the word "economic 'is deleted, the word" economic' is inserted after the word "result 'and the word" limit on salary' is replaced by the word "fixed '.
44. in Paragraph 32 (2):
"(2) The creation of the remuneration fund shall be carried out by the contribution organisation on the basis of the approval of the amount of the improved result and its division by the organiser. ';
45.
46. In Paragraph 34 (1), the word "written 'shall be inserted after the word" previous'.
47. in Paragraph 34 (2):
"(2) A contribution organisation shall not be entitled to provide commitments."
48. In Paragraph 35, the word "written 'shall be inserted after the word" previous'.
49. Paragraph 36, including the title, reads:
Treatment of securities by donor organisations
A contribution organisation shall not be entitled to purchase shares or other securities. It shall be entitled to accept them as consideration for its claims against other entities only with the prior written consent of the founder. The contribution organisation shall not issue or accept notes or be an exchange guarantor. ';
50. At the end of § 37, the words "and except for the procedure under § 27 (6) 'shall be added.
51. After Paragraph 37, the following Section 37a is inserted:
Establishment and establishment of legal persons
The contribution organisation may not:
(a) establish or establish legal persons;
(b) have an equity participation in a legal person established or incorporated for the purpose of business. "
52. In Paragraph 39, the following paragraph 3 is inserted after paragraph 2:
"(3) In the event that a community association participates in the implementation of a programme or project co-financed by the European Union budget, its budget for the relevant calendar year shall include a specified amount of funding earmarked for co-financing the European Union programme or project. ';
Paragraphs 3 to 6 shall be renumbered paragraphs 4 to 7.
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Regulation Information
| Citation | Act No. 477 / 2008 Coll., amending Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2008 |
|---|---|
| Effective from | 01.04.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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