Decree No 493 / 2012 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
Valid
Order
Effective from 01.01.2013
Text versions:
01.01.2013
31.12.2012
493
DECLARATION
of 20 December 2012
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll., Decree No. 51 / 2011 Coll., Decree No. 452 / 2011 Coll. and Decree No. 96 / 2012 Coll., is amended as follows:
1. In Article 2 (12), the words "and State funds' shall be inserted after the words" State budget '.
2. In Article 3, the words "not applicable to the revenue and expenditure of the territorial budgets' shall be added at the end of paragraph 7.
3. In Part B of the Annex to entry 1211, the words "territorial financial authorities' are replaced by the words" financial authorities'.
4. In the Annex to Part B, item 1354: "The income of the regions as transport authorities [Paragraph 2 (20) of the Act before the amendment of Act 119 / 2012 Coll. and then Section 34 (1) (b)] from the reimbursement of the costs of the European Union licence to operate large vehicles on the territory of the Union pursuant to Section 33a (1) of the Act No. 111 / 1994 Coll., on road transport, as amended by Act No. 103 / 2004 Coll. (Eurolicence), which the carriers pay (§ 33b (4) of the Act No. 111 / 1994 Coll.). After the cancellation of this remuneration and its replacement by administrative charge with effect from 1 June 2012 by Act No. 119 / 2012 Coll. (Articles I (49) and (VIII)) shall cover this item in addition to the remuneration (the administrative fee shall cover item 1361). ';
5. In the Annex in Part B of the entry 2324 to the seventh sentence, the words "which a party to the administrative procedure pays to the administrative authority a lump sum for causing an administrative procedure to infringe its legal obligation ', the words" paragraph 5' and the words "§ 6 'shall be deleted.
6. In Part B of the Annex, in the entry for 5192, the words "paragraphs 1 and 4 'and" Sections 1 to 5' are deleted.
7. In the Annex to Part B, in entries 5215, 5615, 6315 and 6415, the words "Czech direct debit," shall be deleted.
8. In Part B of the Annex to entry 5362, the words "to the Territorial Financial Authority 'are replaced by the words" to the Financial Office' and the words "to the Territorial Financial Authority '.
9. In the Annex in Part B, in entries 5615 and 6415, the words "Czech consolidation agency (Act No. 239 / 2001 Coll. as amended), to its subsidiaries, 'are deleted.
10. In Part B of the Annex, at the end of the title of heading 8115, the words "in addition to the accounts of state financial assets forming the chapter of the OSPA 'are added and the words" Changes in the state budget and bank accounts held by the Ministry of Finance in connection with the state budget are added at the end of the entry, with the exception of bank accounts whose revenue and expenditure is the chapter of Operation of State Financial Assets (Section 10 (5) of Act No. 218 / 2000 Coll., as amended by Act No. 320 / 2002 Coll.); These are classified in subheading 8116. These are the revenue and expenditure accounts of the State Budget [Paragraph 3 (h) (1) of the budget rules], the accounts of the State Financial Assets (point 2 of the same point) linked to the servicing and amortisation of government debt (the accounts of the State Financial Assets, excluding the accounts of the State Assets and the accounts of the Ministry of Finance, whose income and expenses are in the Czech National Bank), the accounts of the State Treasury (point 3 of the same note, excluding the liquidity management accounts of the State Treasury and accounts of long-term loans from abroad), including the accounts of the Ministry of Finance for that purpose, and accounts for the management of funds from the collected customs to be transferred to the European Union (point 4 of the first subparagraph). Territorial and state funds shall include in this item changes in the stocks of all their bank accounts for short-term domestic funds and the State's organisational units changes in the stocks of their bank accounts of reserves.';
11. In Part B of the Annex, the following entry 8116 is inserted after entry 8115:
"8116 Change in the status of short-term bank accounts of state financial assets forming the chapter of OSPA
The reference is used only by the Ministry of Finance for changes in the stocks of bank accounts which it maintains in relation to the state budget and whose changes in stocks are excluded from item 8115. These are changes in the stocks of the bank accounts of State financial assets, whose revenue and expenditure are the chapter of the Operation of State Financial Assets (Section 10 (5) of the budgetary rules). Changes in the stocks of government financial asset accounts, the income and expenditure of which do not constitute a chapter in the State Financial Asset Operation (OSPA) but are linked to the management of government debt, which are accounts of state financial assets for the servicing and amortisation of government debt, and changes in the state budget stocks of all chapters except the chapter OSPA are to be classified under heading 8115. '
12. In Part B of the Annex, the following sentence is added at the end of the entry 8117: "This item includes the acceptance and issue of funds, if not heading 8417. '
13. In Part B of the Annex, the following sentence is added at the end of the entry 8118: "This item includes the acceptance and issue of funds, if not heading 8418. '
14. In Part B of the Annex, at the end of entry 8127, the sentence "This item includes the acceptance and issue of funds, if not heading 8427. 'is added.
15. In Part B of the Annex, the following sentence is added at the end of the entry 8128: "This item includes the acceptance and issue of funds, if not heading 8428. '
16. In Part B of the Annex, the title of heading 8215 reads: "Change in the state of short-term bank accounts from abroad other than foreign long-term loans', and at the end of the entry, the sentence" Ministry of Finance shall include changes in the stocks of all short-term bank accounts from abroad except those whose source is long-term loans from abroad 'is added to its current account (payment account) whose funds are of a short-term nature]; These are classified under item 8216.';
17. In Part B of the Annex, the following entry 8216 is inserted after entry 8215:
"8216 Change in short-term bank accounts from long-term loans from abroad
The deposit is used by the Ministry of Finance for changes in the current account (payment account) to which it accepts and transfers funds from the European Investment Bank which represent long-term loans from that bank. If there is a similar bank account with an organisation other than the Ministry of Finance, changes in its status shall also be included in this item. The territorial budgets shall not use this item. ';
18. In the Annex to Part B, in the entry for entry 8300, the words "except for those belonging to headings 8301 and 8302 'shall be added at the end of the third sentence.
19. In Part B of the Annex, the following entries 8301 and 8302 are inserted after entry 8300:
"8301 Transfers in relation to loans from the European Investment Bank
This item includes transfers from the current account (payment account) of the Ministry of Finance to which the Ministry receives and transfers money from the European Investment Bank to the account of the State Budget and the reverse transfers.
8302 Operations in the bank accounts of state financial assets forming the chapter of OSPA
This item, like headings 8300 and 8301, is used only by the Ministry of Finance for operations on the bank accounts of State financial assets whose revenue and expenditure form the chapter of the Operation of State Financial Assets (Section 10 (5) of the budget rules), with the exception of active funding classified under heading 84. It shall also be used to record such operations in the State Budget Management Account. ';
20. In Part B of the Annex, the following is inserted after entry 8302:
"84 Active funding from a nuclear and pension account
841 Short-term active funding from the nuclear and pension accounts
8417 Short-term active funding from the nuclear and pension accounts - revenue
This item includes the acceptance and issuance of funds as described in entry 8117 if the bank accounts to which they are credited or debited are a nuclear account [Paragraph 26 (2) of Act No. 18 / 1997 Coll., on the peaceful use of nuclear energy and ionising radiation (Atomic Act) and amending and supplementing certain laws] or a special account of the pension reform reserve (§ 36 (3) of the budget rules).
8418 Short-term active funding from the nuclear and pension accounts - expenditure
This item includes the acceptance and issuance of funds as described in item 8118 where the bank accounts to which they are credited or debited are a nuclear account (Section 26 (2) of the Atomic Act) or a special account of the pension reform reserve (Section 36 (3) of the budget rules).
842 Long-term active funding from the nuclear and pension accounts
8427 Long-term active funding from the nuclear and pension accounts - revenue
This item includes the acceptance and issuance of funds as described in item 8127 if the bank accounts to which they are credited or debited are a nuclear account (Section 26 (2) of the Atomic Act) or a special account of the pension reform reserve (Section 36 (3) of the budget rules).
8428 Long-term active funding from the nuclear and pension accounts - expenditure
This item includes the acceptance and issuance of funds as described in item 8128 if the bank accounts to which they are credited or debited are a nuclear account (Section 26 (2) of the Atomic Act) or a special account of the pension reform reserve (Section 36 (3) of the budgetary rules). '
21. In Part B, in entry 8902, the words "subheadings 8115, 8125, 8215 or 8225 'are replaced by the words" subheadings 8115, 8116, 8125, 8215, 8216 or 8225' and the words "subheadings 8115, 8125, 8215 and 8225 '.
22. In Part C of the Annex, Section 2541 reads: "Budgetary relations with the Czech Geological Service set up by the Ministry of the Environment."
23. In Part C of the Annex, at the end of subsections 413 and 414, the words "and foster care benefits' are added and the following subsection is added:" Benefits under Act No. 117 / 1995 Coll., on State Social Support, as amended, and Act No. 359 / 1999 Coll., on Social Protection of Children, as amended. '
24. In Part C of the Annex, the following paragraph 4136 is added: "Benefits granted from 1 January 2013 to children entrusted to foster care and foster care pursuant to Sections 47e to 47a of Act No 359 / 1999 Coll., on Social Protection for Children, as amended by the Act of 5 September 2012 amending Act No 359 / 1999 Coll., on Social Protection for Children, as amended, and other related laws. This section also includes the payment of foster care benefits under the Act on State Social Support, to which a claim was made until 31 December 2012. '
25. In Part C of the Annex, the following sub-section 435 is added: "Expenditure on equipment and activities under Part Three, Parts 2 and 3 of Act No. 108 / 2006 Coll., on social services, as amended, and revenue therefrom. '
26. In Part C of the Annex, the following paragraph 4350 is inserted after the number and name of Subsection 435:
"4350 Senior homes
Revenue and expenditure of homes for seniors (§ 49 of Act No. 108 / 2006 Coll.). '
27. In Annex C, paragraph 4357 reads as follows:
"4357 Persons with disabilities and homes with special regime
Income and expenditure of homes for persons with disabilities (§ 48 of Act No. 108 / 2006 Coll., as amended by Act No. 206 / 2009 Coll.) and homes with special regime (§ 50 of Act No. 108 / 2006 Coll.). '.
28. In Part C of the Annex, in paragraph 5271, the first sentence is replaced by the words "or with the protection of critical infrastructure '.
29. In Part C of the Annex, the words "or with the protection of critical infrastructure 'shall be added at the end of paragraph 5272.
30. In Part C of the Annex, the title of Subsection 611 reads:
"Representative bodies and elections."
31. In Part C of the Annex, paragraphs 6118 and 6119 are inserted after paragraph 6117:
"6118 Election of President of the Republic
Expenditure on the election of the President of the Republic (Articles 54 (2) and 56 of the Constitution) and any revenue related thereto.
6119 Other representative bodies and elections
Expenditure on activities of representative bodies other than the Parliament of the Czech Republic and the municipal and regional councils, if any, and revenue from such activities. Expenditure on elections to representative bodies other than the Parliament of the Czech Republic, the local authorities and the European Parliament, if any, and any revenue related thereto. '
32. In Part C of the Annex, paragraph 6142 is replaced by the following:
"Activities of the authorities of the Financial Administration of the Czech Republic, which are the General Financial Directorate, the Appeal Financial Directorate and the Financial Offices, including the Specialised Financial Office."
33. In Part C of the Annex to paragraph 6141, the words "and the Ministry of Informatics' are deleted.
Efficacy
This Decree shall take effect on 1 January 2013.
Minister:
Ing. Kalousek v. r.
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Regulation Information
| Citation | Decree No 493 / 2012 Coll., amending Decree No 323 / 2002 Coll., on the budget composition, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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