Decree No. 5 / 2014 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 and the budgets of the voluntary volumes of municipalities
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Effective from 01.01.2015
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5
DECLARATION
of 2 January 2014
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 and the budgets of the voluntary communes
The Ministry of Finance provides pursuant to Sections 20 (6) and 47 (7) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (Budget Rules), as amended by Act No. 320 / 2002 Coll., Act No. 479 / 2003 Coll., Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll. and Act No. 421 / 2009 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 and the budgets of the voluntary municipalities.
Data
For the purposes of this decree, the entry data in the budgetary system1 and the financial statements shall be the entry data.
Financial statements from the budgetary system
The financial statements drawn up from the input data in the budgetary system shall be:
(a) a statement for the evaluation of the implementation of the budget of the administrators of the chapters and of the state's organisational components (FIN 1-12 OSS);
(b) a statement of claims for outstanding expenditure of the State's organisational units (NAR 1-12 OSS).
Financial statements in the central system of state accounting information
(1) The financial statements submitted to the central system of state accounting information are:
(a) a statement for the evaluation of the implementation of the budget of the State Funds (FIN 1-12 SF);
(b) a statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary volumes of municipalities (FIN 2-12 M);
(c) a statement on the budget of State contribution organisations' costs and revenues and other additional data (range 1- 01 SPO);
(d) government-regulated employment report (ZAM 1-04 U),
(e) a statement of resources and management of the resources of the reserve of the State's organisational units (REF 1-04 OSS).
(2) The financial statements shall be drawn up in accordance with:
(a) paragraph 1 (a) of the State Funds;
(b) paragraph 1 (b) of the local authorities, voluntary links between municipalities and the municipality of the capital of Prague;
(c) paragraph 1 (c) of the State contribution organisation;
(d) paragraph 1 (d) of the State's organisational units and state contribution organisations for which employment is regulated by the Government;
(e) paragraph 1 (e) of the organisational body of the State.
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, voluntary associations of municipalities and the municipality of the capital of Prague shall submit the data for the evaluation of their budgets in the manner and within the deadlines set out in Annex 2 to this Decree.
(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 a different legislation2).
Scope of the compilation of financial statements
(1) The extent to which the financial statement is drawn up
(a) Paragraph 3 (a) of Annex 3 to this Decree,
(b) Paragraph 3 (b) provides for Annex 4 to this Decree,
(c) Paragraph 4 (1) (a) provides for Annex 5 to this Decree,
(d) Paragraph 4 (1) (b) of Annex 6 to this Decree provides,
(e) Paragraph 4 (1) (c) of Annex 7 to this Decree provides,
(f) Paragraph 4 (1) (d) of Annex 8 to this Decree provides,
(g) Paragraph 4 (1) (e) provides for Annex 9 to this Decree.
(2) Entry data into the budgetary information system and entry data into the central accounting information system of the state are given in CZK to two decimal places.
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 provision
The preparation of the financial statements for 2014 and the statement of employment regulated by the Government shall be carried out in accordance with Decree No. 449 / 2009 Coll., on the manner, timing 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, the budgets of the voluntary municipalities and the budgets of the Regional Council of the Cohesion Regions, as effective before the date of entry into force of this decree.
Repeal
The following shall be deleted:
1. 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 and 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.
2. Decree No. 403 / 2010 Coll., amending 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 and the budgets of the local authorities, the budgets of the voluntary municipalities and the budgets of the Regional Councils of the Cohesion Regions.
3. Decree No. 451 / 2011 Coll., amending 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 and the budgets of the local authorities, the budgets of the voluntary municipalities and the budgets of the Regional Council of the Cohesion Regions, as amended by Decree No. 403 / 2010 Coll.
4. Decree No. 10 / 2013 Coll., amending 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 state funds and the budgets of the local authorities, the budgets of voluntary municipalities and the budgets of the Regional Councils of the Cohesion Regions, as amended.
Efficacy
This Decree shall enter into force on 1 January 2015.
Minister:
Ing. Fischer, CSc., v. r.
Příloha č. 1
Annex No 1 to Decree No 5 / 2014 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. Organizational component of the State
1.1 It shall process and update, in the budgetary system, the data for the evaluation of the implementation of the State budget under the Decree governing the budget structure.
1.2 In the budgetary system over the past calendar month, it ensures that the figures on income and expenditure are in volume and that the situation on income and expenditure accounts held with the Czech National Bank.
1.3 It shall submit to the central system of state accounting information on a quarterly basis a statement of resources and treatment of the resources of the reserve of the State's organisational units.
1.4 It provides, on a quarterly basis, a statement of employment regulated by the Government of ZAM 1-04 U in the central accounting information system of the State. The exception is the Security Information Service, which does not submit a statement of employment regulated by the Government.
2. State Contribution Organisation
2.1 On a quarterly basis, it shall submit to the central accounting information system of the State a statement of employment regulated by the Government of ZAM 1-04 U, if it is regulated by the Government.
2.2 It shall submit annually to the central system of accounting information of the State a statement on the budget of the costs and revenues of the state contribution organisations and other additional data of the GPA.
3. Chapter Manager
3.1. Verifies the correctness of the data per chapter in the budgetary system.
3.2 In the event of a finding of a discrepancy of data in the budgetary system at chapter level, it shall ensure that the data are corrected by the relevant organisational bodies of the State.
3.3. Approves the data for the chapter by closing the last calendar month in the budgetary system.
3.4 In the event of a finding of a discrepancy in the budgetary system at chapter level, it shall ensure that the last closed calendar month is opened.
3.5. Verifies in the central system of the state's accounting information the correctness of the statements and the summary per chapter on the basis of the data provided by the relevant State's organisational units and state contribution organisations.
3.6 In the event of non-compliance with data in the central system of state accounting information at the level of the chapter, it shall ensure that the reports transmitted are corrected to the relevant organisational units of the State or State contribution organisations.
3.7. Approves the summary for the chapter in the central system of state accounting information at chapter level.
4. State Fund
4.1 It provides a monthly FIN report of 1-12 SF to the central accounting information system of the State.
4.2 In the central system of the state's accounting information, the FIN report is approved monthly by 1-12 SF at the level of the State Fund.
5. Ministry of Finance
5.1 It shall ensure the availability without delay of statements drawn up from the budgetary system's data.
5.2 It shall close the last calendar month in the budgetary system for control purposes.
5.3 It shall implement the final closure of the past calendar month in the budgetary system.
5.4. Approves the summary for chapters in the central system of state accounting information.
6. Method of submitting data
6.1 The entry of data into the budgetary system shall take place under the conditions laid down in the technical manual to the budgetary system.
6.2 The format, structure, transmission and security of the transmission of financial data to the central system of state accountancy information are laid down by other legislationsm2).
7. Dates of submission and closure of the period
7.1 The organisational component of the State shall process and update data in the budgetary system on an ongoing basis.
7.2 The organizational component of the State ensures that the income and expenditure data for the previous calendar month in the budgetary system and the situation in the income and expenditure accounts of the Czech National Bank are consistent in volume within 3 working days of the end of the calendar month, for the period from January to December no later than 11 January of the following year.
7.3 The organisational component of the State shall ensure that the data and changes in the budgetary classification of the budgetary system are updated no later than the 10th day following the end of the month, for the period January to December no later than 25 January of the following year.
7.4 The Ministry of Finance shall, for the purposes of data checking by administrators of the chapters, close the last calendar month in the budgetary system on the 11th day following the end of the month for the period January to December 26 January of the following year.
7.5 The administrator of the chapter shall ensure the approval of the data in the form of the closure of the previous calendar month per chapter in the budgetary system by the 14th day of the following month at the latest, for the period January to December not later than 1 February of the following year.
7.6 The Ministry of Finance shall carry out the final closure of the previous calendar month in the budgetary system on the 15th day of the following month and for the period January to December the 2nd February of the following year.
7.7 The organisational component of the state and the state contribution organisation presents to the central system of the state accounting information a statement of employment regulated by the Government of ZAM 1-04 For the last working day at the latest before the 14th day of the following month after the end of the quarter, for the period January to December, the deadline shall be no later than the last working day before 25 January of the following year.
7.8 The organisational body of the State shall provide the central accounting information system of the State with an overview of the resources of the reserve fund of the State's organisational units and the management of the resources of the REF 1-04 OSS not later than the last working day before the 14th day of the following month after the end of the quarter, for the period January to December the last working day before 25 January of the following year at the latest.
7.9 The Chapter Manager shall approve the summary of the REF statement 1-04 OSS per chapter in the central system of state accounting information at chapter level no later than the last working day before the 20th day of the following month after the end of the quarter, for the period January to December the deadline shall be no later than the last working day before 1 February of the following year.
7.10 The State Fund shall submit the FIN 1-12 SF report to the central accounting information system at the latest on the last working day before the 14th day of the following month, for the period from January to December, the deadline for the last working day before 25 January of the following year at the latest.
7.11 The State Fund shall approve the FIN report 1-12 SF in the central system of state accounting information no later than the last working day before the 20th day of the following month, for the period from January to December the deadline shall be no later than the last working day before 1 February of the following year.
7.12 The state contribution organisation shall submit to the central accounting information system of the State a statement of the budget of the State contribution organisations' costs and revenues and other additional data of the GPA, not later than the last working day before 28 February of the relevant financial year.
8. Chapter administrators in the budgetary system and the national funds in the central system of state accounting information shall carry out at least quarterly checks on their reported data on transfers and borrowed funds for the value of transfers and borrowed funds received by the local authorities and voluntary communities. In the event of a finding of differences between transfers granted and received or borrowed money, they shall immediately ensure, in cooperation with the relevant local authorities, a total and voluntary association of municipalities, their tracing and repair.
9. The data promoter shall be responsible for the completeness, accuracy and timeliness of the data submitted.
10. In the case of the effectiveness of the budget provisional, the closing dates of the previous calendar month in the budgetary system and the submission of the data and the approval of the summary in the central accounting information system shall be the same as when the budget provisional is not.
11. In order to monitor the development of funds and to check their use, the organizational units of the state of the Czech National Bank, which maintains their accounts, will give their consent to the transfer of data from the accounts of the Ministry of Finance.
Příloha č. 2
Annex No 2 to Decree No 5 / 2014 Coll.
Methods and dates for the submission of data for the evaluation of the implementation of the budgets of the local authorities and of voluntary municipalities
1. Municipality, counties and voluntary volumes of municipalities shall transmit to the central accounting information system of the State a monthly statement for the evaluation of the implementation of the budget of the local authorities and voluntary volumes of municipalities - FIN 2-12 M (hereinafter referred to as the "statement"). The method of transmission and the system of checks carried out shall be laid down by other legislation2).
2. Statutory cities and capital Prague transmit one statement containing the data for the city as a whole. This statement includes data for the management of urban areas and urban districts. The City Council of the City of Prague also transmits annual reports for individual parts of the City of Prague to the central accounting information system of the State and the report for the City of Prague without managing the City of Prague.
3. The Regional Authority shall monitor the transmission, completeness and accuracy of the reports transmitted by municipalities located in the territory of the respective county and of 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 choice of the way in which the statements of municipalities and voluntary bundles of municipalities are transmitted under another legislature2), 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 state 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. The Municipality of the City of Prague controls the transmission, completeness and correctness of the reports transmitted for the City of Prague and requires the correction of incomplete or erroneous statements. The City Council of the City of Prague sets out the method and the method for ensuring the completeness and correctness of the reports transmitted through the City of Prague. The City Council of the City of Prague sets the dates for the transfer of the City of Prague reports so that it can ensure the completeness and correctness of the reports transmitted, including the sending of corrections to incomplete or erroneously completed statements by the City of Prague. The dates set by the City Council of the City of Prague must leave sufficient time for the City of Prague to draw up the reports, while the City of Prague must take into account the dates set out in point 7.
5. The Regional Office, having regard to the chosen method of transmission of the statements of municipalities and voluntary volumes of municipalities under another legislation2) sets out the dates for the transmission of statements to municipalities and voluntary associations 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.
6. Municipality and voluntary bundles of municipalities shall, in addition to the statement referred to in point 1, transmit to the Regional Office the other necessary data relating to the report in a manner and within the time limit set 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 and of the capital of Prague to the central system of accounting information of the state and for confirming the completeness and correctness of the reports of the municipalities, the urban parts of the capital of Prague and the voluntary volumes of the municipalities, the urban parts of the capital of Prague by regional authorities and the City of Prague by the Municipality of Prague in the central system of accounting information of the state:
7.1 For the monthly period up to the 20th day of the following month.
7.2 For the period January to December to 25 February of the following year.
7.3 If the deadline is Saturday, Sunday or public holiday, the last day of the deadline shall be the next working day.
7.4 For the period January and July, statements shall not be transmitted.
7.5 The figures on the approved budget of the local authorities, the voluntary municipalities and the municipalities of the capital of Prague shall be entered at the latest in the statements drawn up on 30 April of the relevant financial year.
8. The Regional Authorities and the Municipality of the City of Prague shall carry out at least once a quarterly check of their reported data on transfers received and money lent to the value of transfers and borrowed funds to the administrators of chapters and state funds. In the event of a finding of differences between transfers granted and received or borrowed money, they shall immediately ensure that they are traced and corrected by the relevant Chapter Administrator and the Fund.
Příloha č. 3
Annex No 3 to Decree No 5 / 2014 Coll.
Scope and method of drawing up the financial statement for the evaluation of the implementation of the budget of the administrators of the chapters and of the state's organisational components (FIN 1-12 OSS)
1. The statement for the evaluation of the implementation of the budget of chapter and organisational components of the State (FIN 1-12 OSS) shall be drawn up from input data in the budgetary system.
2. The statement shall show the budget data approved for the year in question, the budget following changes, the final budget of expenditure and the facts broken down according to the selected budget breakdown.
3. The figures on the approved budget in the financial statement FIN 1-12 of the OSS for the relevant year are the figures of the state budget approved by the Chamber of Deputies of the Czech Parliament.
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 the expenditure of the State's organisational body shall be the budget of those expenditure, adjusted by all budgetary measures implemented. It is an approved budget provided not only for budgetary transfers, but also for authorised overruns and bindings, i.e. the budget after the changes with the amounts of the permitted overruns and deducted amounts of bindings, or for the change made by the Government on the basis of the decision to increase the total revenue and expenditure of the state budget pursuant to § 24 paragraph 1 (d) of Act 218 / 2000 Coll., or the decision of the Minister of Finance to increase the total revenue and expenditure of the state budget pursuant to § 24 paragraph 4 of Act 218 / 2000 Coll.
6. The budget after the amendments and the final budget of the expenditure shall be entered on the last day of the calendar month, including budgetary measures with a date not later than the last day of the calendar month entered by the Ministry of Finance in the chronological records of the budgetary measures in the budgetary system.
7. The budget data following changes and the final budget of expenditure shall be monitored on an ongoing basis and adjusted for each budgetary measure.
8. 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.
9. Model Financial Statement FIN 1-12 OSS
9.1 Part I. FIN 1-12 OSS - Global Statement
This part of the statement shall include budget revenue and budget expenditure broken down according to the selected classifications according to the current budget composition.
9.2. Part II. FIN 1-12 OSS - Recapitalisation of revenue, expenditure, financing and consolidation
This part of the statement shall include:
(a) total revenue of each class;
(b) totals of expenditure per class;
(c) a breakdown of the appropriations needed to consolidate revenue and expenditure;
(d) revenue and expenditure balance after consolidation;
(e) total class 8 - Financing (completed Chapter 396 State debt).
9.3 Part III. FIN 1-12 OSS - Binding indicators of the state budget
This part of the statement shall indicate the values of the State Budget Indicators set out in the Annex to the State Budget Act for the relevant financial year.
In the column "Non-budgetary appropriations', revenue and expenditure with underlying unit 2 - budget strengthening by reserve fund and with base unit 3 - budget strengthening by other non-budgetary and similar means according to the budget classification of the budget composition.
The values in the column "Drawing rights from unused expenditure 'correspond to those in column 7 of the NAR 1-12 OSS statement.
Příloha č. 4
Annex No 4 to Decree No 5 / 2014 Coll.
Scope and method of drawing up the statement of claims on outstanding expenditure of the state's organisational units (NAR 1-12 OSS)
1. The statement of claims on unused expenditure (hereinafter referred to as "NNV") of the state's organisational units (NAR 1-12 OSS) is compiled from the input data in the budgetary system.
2. The data in the declaration NAR 1-12 of the OSS are calculated in accordance with Section 47 of Act No. 218 / 2000 Coll., as amended ("the budget rules').
3. The statement shall not include profiling expenditure on social benefits in accordance with the provisions of Section 47 (8) (b) of the budget rules.
4. The data in the reporting rows are calculated in descending order in accordance with the breakdown of the NNV referred to in Section 47 (4) of the budget rules, in the budgetary classification structure. Where an indication has several defining criteria, it is included in the highest priority line.
5. Column 1, State of NNV as at 1 January of the current year - value calculated in accordance with Paragraph 47 (1) (d) of the budgetary rules.
6. Column 2, Change in NNV status of the current year - contains changes in NNV status related to the termination and involvement of NNV in columns 3 and 4, i.e. termination of NNV under § 47 (6) (b) to (e) of the budget rules and involvement of NNV under § 47 (6) (a) of the budget rules. In case of termination or involvement of NNV, the values in column 2 are reported at a negative value.
7. Column 3, Termination of the NNV - Reduction of entitlements under § 47 (6) (b), (c), (d) and (e) of the budget rules.
8. Column 4, Involvement of the NNV - Reduction of entitlements under Article 47 (6) (a) of the budget rules.
9. Column 5, Involvement of the NNV as decided by the Government - Involving non-profit-making NNV in profiling expenditure on the basis of a government decision pursuant to Article 47 (5) of the budgetary rules.
10. Column 6, State of NNV on the last day of the month of the current year - sum of values in columns 1 and 2.
11. Column 7, Actual drawing of NNV on the last day of the month of the current year - value of NNV actually drawn.
12. Column 8, Status of undrawn NNV involved on the last day of the month of the current year - Status of entitlements involved under columns 4 and 5, reduced by the actual use of the entitlements referred to in column 7.
13. Column 9, Balance of NNV including undrawn NNV involved on the last day of the month of the current year - sum of values in columns 6 and 8.
Příloha č. 5
Annex No 5 to Decree No 5 / 2014 Coll.
Scope and method of drawing up the financial statement for the evaluation of the implementation of the budget of state funds (FIN 1-12 SF)
1. The report for the evaluation of the implementation of the budget of the State Funds (FIN 1-12 SF) is drawn up by the State Funds. The national funds shall have an assigned number according to the list below:
| 502 | Státní fond životního prostředí České republiky | |
| 504 | Státní fond kultury České republiky | |
| 505 | Státní fond audiovize | |
| 506 | Státní fond dopravní infrastruktury | |
| 507 | Státní fond podpory investic | |
| 511 | Státní zemědělský intervenční fond |
1.1 The figures on the approved budget in the FIN 1-12 SF financial statement for the relevant year are the figures for the budget of the State Fund approved by the Chamber of Deputies of the Czech Parliament.
1.2. The following changes shall mean any changes to the approved budget of the State Fund, broken down according to the current budget composition, made no later than the last day of the reporting period.
1.3 Data on the facts in this statement shall be obtained from the analytical breakdown of budgetary revenue and expenditure in accordance with the budgetary structure in force.
2. Model Financial Statement FIN 1- 12 SF
2.1. Part I. FIN 1-12 SF - Budget revenue and Part II FIN 1-12 SF Budgetary expenditure and financing
This part of the statement shall include budgetary revenue and budgetary expenditure with data from the approved budget, the budget following changes and the result from the beginning of the year, as follows:
(a) sectoral classification sections;
(b) generic classification items,
(c) instrument sorting instruments;
(d) spatial units of the spatial classification of the budget composition.
2.2 The instrument code list 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. Part III FIN 1-12 SF - Recapitalisation of revenue, expenditure, financing and consolidation
3.1. This part of the statement shall include:
(a) total revenue of each class;
(b) totals of expenditure per class;
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Regulation Information
| Citation | 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 State Funds budgets, the budgets of the local authorities and the budgets of the voluntary volumes of municipalities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.01.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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