Decree No. 514 / 2021 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 01.01.2022
Text versions:
01.01.2022
23.12.2021
514
DECLARATION
of 16 December 2021
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 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. 482 / 2004 Coll., Act No. 26 / 2008 Coll., Act No. 421 / 2009 Coll., Act No. 25 / 2015 Coll. and Act No. 128 / 2016 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 municipalities and budgets of Regional Councils of the Cohesion Regions, as amended by Decree No. 363 / 2014 Coll., Decree No. 364 / 2014 Coll., Decree No. 347 / 2015 Coll., Decree No. 395 / 2016 Coll., Decree No. 466 / 2017 Coll. and Decree No. 344 / 2019 Coll., are amended as follows:
1. In the heading of the Decree, the comma after the word "whole 'is replaced by" a' and the words "and budgets of the Regional Councils of the Cohesion Regions' are deleted.
2. In Article 1, the comma after the word 'whole' is replaced by 'and' and budgets of the Regional Councils of the Cohesion Regions (hereinafter the Regional Council) ';
3. in Article 4 (1) (b), the comma after the word "whole" is replaced by "a" and the words "and regional councils" are deleted;
4. in Articles 4 (2) (b) and 5 (2), the words "regional councils" are replaced by the words "urban part of the capital of Prague."
5. In Annex 1, point 1.1, the words "Decree No 323 / 2002 Coll.," on the budget structure, as amended (hereinafter referred to as the budget structure) 'are replaced by the words "Orders governing the budget structure'.
6. In Annex 1, point 8 reads:
'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 that differences between transfers made and made or borrowed by means of money are detected, they shall immediately ensure, in cooperation with the respective local authorities, a total and voluntary association of municipalities, their tracing and repair. ';
7. In the title of Annex 2, the comma after the word "whole 'is replaced by" a' and the words "and regional councils' are deleted.
8. In Annex No 2, point 1, the comma after the word "regions' is replaced by" a ', the words "and regional councils' are deleted, the comma after the word" whole 'is replaced by the words "and' and the words" and regional councils' are deleted.
9. In Annex 2, point 2:
'2. Statutory cities and capital Prague transmit one statement containing 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 the various parts of the City of Prague to the central accounting information system of the State and the report for the capital of Prague without managing the urban parts of the City of Prague. "
10. In Annex 2, point 4:
"4. The City Council 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 Council of Prague must take into account the dates set out in point 7."
11. In Annex 2, point 5, the third and last sentences are deleted.
12. In Annex No 2, point 7, the comma after the word "regions' shall be replaced by" and ', the words "and regional councils' shall be deleted, the words", the urban parts of the capital of Prague 'shall be inserted after the word "authorities', and the words" and the Magistrate of the capital of Prague 'shall be inserted.
13. In Annex 2, point 7.4, the words "after the period 'are deleted and the words" do not submit' are replaced by the words "do not transmit '.
14. In Annex No 2, point 7.5, the words "the regional councils shall be included in the statements for the period January to April 'shall be replaced by the words" the urban parts of the capital of Prague shall be indicated at the latest in the statements drawn up on 30 April'.
15. In Annex 2, point 8, the word "loans' is replaced by" borrowed funds', the words "transfers provided 'are replaced by the words" transfers provided and borrowed funds', and the word "loans' is replaced by" borrowed funds'.
16. Model FIN 1- 12 OSS in Annex 3 the statement for the evaluation of the implementation of the budget of the administrators of the chapters and the organisational components of the State in Part I is replaced by "EDS / SMVS / ZED ';
17. Model FIN 1- 12 OSS in Annex 3 The statement for the evaluation of the implementation of the budget of the administrators of the chapters and the organisational components of the State in Part II shall be replaced by "(other than OSS) '," other funds' shall be replaced by "FKSP 'and the text" OSS' shall be inserted after "Fund '.
18. In Annex 5, point 1, "State Housing Development Fund 'is replaced by" State Investment Support Fund';
19. in Annex 5, point 3.1, the following points (d) and (e) are inserted after point (c):
"(d) a breakdown of the items needed to consolidate revenue and expenditure;
(e) a balance of revenue and expenditure after consolidation, ';
Point (d) shall be renumbered as point (f).
20. Point 3.3 of Annex 5 reads as follows:
"3.3. Bindings in Part III of the report that are valid at reporting unit level:
| r. 3010 sl. 31,32,33 | = | r. (3011 + 3012 + 3013 + 3014) sl. 31,32,33 |
| r. 3020 sl. 31,32,33 | = | r. 3070 sl. 31,32,33 |
| r. 3020 sl. 31,32,33 | = | r. (3021 + 3022 + 3023 + 3024) sl. 31,32,33 |
| r. 3030 sl. 31,32,33 | = | r. (3010 - 3020) sl. 31,32,33 |
| r. 3060 sl. 31,32,33 | = | r. (3061 + 3062) sl. 31,32,33 |
| r. 3070 sl. 31,32,33 | = | r. (3071 + 3072 + 3073 + 3074) sl. 31,32,33 |
| r. 3080 sl. 31,32,33 | = | r. (3060 - 3070) sl. 31,32,33 |
| r. 3080 sl. 31,32,33 | = | r. (3030 + 3200) sl. 31,32,33 |
| r. 3100 sl. 31,32,33 | = | r. (3030 - 3080) sl. 31,32,33 |
| r. 3100 sl. 31,32,33 | = | - r. 3200 sl. 31,32,33 |
21. In Annex 5, point 5, the word "loans' is replaced by" borrowed funds'.
22. In Annex 5, point 5.1 of the Introductory Part of the provision, the word "loans' is replaced by" borrowed funds'.
23. in Annex 5, point 5.1 (a):
"(a) covered by subheadings 5321, 5323, 5329, 5641, 5642, 5649, 6341, 6342, 6349, 6441, 6442 and 6449, ';
24. In Annex 5, point 5.3, the word "loans' is replaced by" borrowed funds' and "; for transfers and loans to regional councils, the code of the territorial unit corresponding to NUTS 2 (CZ0x) shall be deleted '.
25. In Annex 5, in Model FIN 1-12 SF, the statement for the evaluation of the implementation of the budget of state funds is Part III:
"III. Recapitalisation of revenue, expenditure and financing
"
26. In Annex 5, Model FIN 1-12 SF The statement for the evaluation of the implementation of the budget of the State Funds in the heading of Part IX "Loans' is replaced by the words" borrowed funds'.
27. In the title of Annex 6, the comma after the word "whole 'is replaced by" a' and the words "and regional councils' are deleted.
28. In Annex 6, point 1, the words "the Regional Council 'are replaced by the words" the City of Prague'.
29. Point 3 of Annex 6 reads as follows:
'3. The figures on the approved budget of the local authority, the voluntary association of municipalities and the urban part of the capital of Prague are the budget approved by the local authority or the municipality of the capital of Prague or by the authorities of the voluntary association of municipalities broken down according to the detailed budget structure (budget breakdown) according to the legislation governing the budgetary rules of the territorial budgets. '
30. In Annex 6, point 4 reads as follows:
"4. The figures for the budget following changes in the local self-government unit, the voluntary union of municipalities and the urban part of the capital of Prague are the budget approved by the local authority of the local authority or the urban part of the capital of Prague or by the authorities of the voluntary union of municipalities broken down according to the detailed budget structure (budget breakdown) in accordance with the legislation governing the budgetary rules of the territorial budgets, which is adapted to the budgetary measures implemented under the legislation governing the budgetary rules of the local budgets. ';
31. In Annex 6, point 7.2, in the title of heading 8115, the word "change 'is replaced by the word" changes' and the words "changes' are inserted after the word" except '.
32. In Annex 6, point 7.2, in the title of heading 8901, the word "organisation 'is replaced by the words" budgetary unit'.
33. In Annex 6, point 7.2, in the title of heading 8902, the word "exchange rate 'is replaced by" exchange rate'.
34. In Annex 6, point 7.2, at the end of the title of entry 8905, the words "and the balance of the Treasury 'shall be added.
35. in Annex 6, point 8.2 (a), the words "and the Regional Council" shall be replaced by the words "the City of the City of Prague and the City of Prague without managing the City of Prague" and the words "the City as a whole" shall be added at the end of the text of the letter.
36. In Annex 6, point 8.2 (b), the comma after the word "whole 'is replaced by" a' and the words "and regional councils' are deleted.
37. Point 8.3 of Annex 6 reads as follows:
"8.3. The following revenue, expenditure and financing operations shall be the subject of the consolidation of the various items of the general budget classification, indicating the level at which consolidation is carried out.
| konsolidace příjmů | konsolidace na úrovni | ||||
|---|---|---|---|---|---|
| vykazující jednotky městská část hlavního města Prahy, nebo hlavní město Praha bez hospodaření městských částí hlavního města Prahy | vykazující jednotky | okresu | kraje | státu | |
| 2223 - Příjem z finančního vypořádání mezi kraji, obcemi a DSO | ne | ne | ne | ano | ano |
| 2226 – Příjem z finančního vypořádání mezi obcemi a DSO | ne | ne | ano | ano | ano |
| 2441 - Splátky půjčených prostředků od obcí | ne | ne | ano | ano | ano |
| 2442 - Splátky půjčených prostředků od krajů | ne | ne | ne | ano | ano |
| 2449 - Ostatní splátky půjčených prostředků od rozpočtů územní úrovně | ne | ne | ano | ano | ano |
| 4121 - Neinvestiční přijaté transfery od obcí | ne | ne | ano | ano | ano |
| 4122 - Neinvestiční přijaté transfery od krajů | ne | ne | ne | ano | ano |
| 4129 - Ostatní neinvestiční přijaté transfery od rozpočtů územní úrovně | ne | ne | ano | ano | ano |
| 4133 - Převody z vlastních rezervních fondů jiných než OSS | ano | ano | ano | ano | ano |
| 4134 - Převody z rozpočtových účtů | ano | ano | ano | ano | ano |
| 4137 - Neinvestiční převody mezi statutárními městy včetně hl. m. Prahy a jejich městskými obvody nebo částmi | ne | ano | ano | ano | ano |
| 4138 - Převody z vlastní pokladny | ano | ano | ano | ano | ano |
| 4139 - Ostatní převody z vlastních fondů | ano | ano | ano | ano | ano |
| 4221 - Investiční přijaté transfery od obcí | ne | ne | ano | ano | ano |
| 4222 - Investiční přijaté transfery od krajů | ne | ne | ne | ano | ano |
| 4229 - Ostatní investiční přijaté transfery od rozpočtů územní úrovně | ne | ne | ano | ano | ano |
| 4251 - Investiční převody mezi statutárními městy včetně hl. m. Prahy a jejich městskými obvody nebo částmi | ne | ano | ano | ano | ano |
| ZJ 024 - Transfery přijaté obcí od obce v jiném okresu téhož kraje | ne | ne | ano | ne | ne |
| ZJ 025 - Splátky půjčených prostředků přijatých obcí od obce v jiném okresu téhož kraje | ne | ne | ano | ne | ne |
| ZJ 028 - Transfery přijaté obcí nebo krajem z území jiného kraje | ne | ne | ano | ano | ne |
| ZJ 029 - Splátky půjčených prostředků přijaté obcí nebo krajem z území jiného kraje | ne | ne | ano | ano | ne |
| 5321 - Neinvestiční transfery obcím | ne | ne | ano | ano | ano |
| 5323 - Neinvestiční transfery krajům | ne | ne | ne | ano | ano |
| 5329 - Ostatní neinvestiční transfery rozpočtům uzemní úrovně | ne | ne | ano | ano | ano |
| 5342 - Základní příděl fondu kulturních a sociálních potřeb a sociálnímu fondu obcí a krajů | ano | ano | ano | ano | ano |
| 5344 - Převody vlastním rezervním fondům územních rozpočtů | ano | ano | ano | ano | ano |
| 5345 - Převody vlastním rozpočtovým účtům | ano | ano | ano | ano | ano |
| 5347 - Neinvestiční převody mezi statutárními městy včetně hl. m. Prahy a jejich městskými obvody nebo částmi – výdaje | ne | ano | ano | ano | ano |
| 5348 - Převody do vlastní pokladny | ano | ano | ano | ano | ano |
| 5349 - Ostatní převody vlastním fondům | ano | ano | ano | ano | ano |
| 5366 - Výdaje z finančního vypořádání mezi krajem a obcemi | ne | ne | ne | ano | ano |
| 5367 - Výdaje z finančního vypořádání mezi obcemi | ne | ne | ano | ano | ano ano |
| 5641 - Neinvestiční půjčené prostředky obcím | ne | ne | ano | ano | |
| 5642 - Neinvestiční půjčené prostředky krajům | ne | ne | ne | ano | ano |
| 5649 - Ostatní neinvestiční půjčené prostředky rozpočtům územní úrovně | ne | ne | ano | ano | ano |
| 6341 - Investiční transfery obcím | ne | ne | ano | ano | ano |
| 6342 - Investiční transfery krajům | ne | ne | ne | ano | ano |
| 6349 - Ostatní investiční transfery rozpočtům územní úrovně | ne | ne | ano | ano | ano |
| 6363 - Investiční převody mezi statutárními městy včetně hl. m. Prahy a jejich městskými obvody nebo částmi – výdaje | ne | ano | ano | ano | ano |
| 6441 - Investiční půjčené prostředky obcím | ne | ne | ano | ano | ano |
| 6442 - Investiční půjčené prostředky krajům | ne | ne | ne | ano | ano |
| 6449 - Ostatní investiční půjčené prostředky rozpočtům místní úrovně | ne | ne | ano | ano | ano |
| ZJ 026 - Transfery poskytnuté obcí obci v jiném okresu téhož kraje | ne | ne | ano | ne | ne |
| ZJ 027 - Půjčené prostředky poskytnuté obcí obci v jiném okresu téhož kraje | ne | ne | ano | ne | ne |
| ZJ 035 - Transfery poskytnuté obcí nebo krajem na území jiného kraje | ne | ne | ano | ano | ne |
| ZJ 036 - Půjčené prostředky poskytnuté obcí nebo krajem na území jiného kraje | ne | ne | ano | ano | ne |
38. in Annex 6, point 8.4, the following point (c) is inserted after point (b):
"(c) In addition to the general links, at the level of the reporting units the urban part of the capital of Prague or the capital of Prague without the management of the urban parts of the capital of Prague:
| r. 4060 sl. 41,42,43 | = | r. (4130 + 4140 + 4146 + 4150) sl. 41,42,43 |
| r. 4250 sl. 41,42,43 | = | r. (4281 + 4290 + 4300 + 4306 + 4310) sl. 41,42,43 |
| r. 4460 sl. 41,42,43 | = | 0 |
Points (c) to (e) shall be renumbered as points (d) to (f).
39. in Annex 6 (8.4) (f):
"(f) except for general links, shall apply at national level:
| r. 4060 sl. 41,42,43 | = | r. (4061 + 4062 + 4070 + 4080 + 4090 + 4100 + 4110 + 4120 + 4130 + 4140 + 4145 + 4146 + 4150 + 4170 + 4180 + 4182 + 4190) sl. 41,42,43 |
| r. 4250 sl. 41,42,43 | = | r. (4260 + 4270 + 4280 + 4281 + 4290 + 4300 + 4305 + 4306 + 4310 + 4321 + 4322 + 4330 + 4340 + 4350 + 4360 + 4370 + 4380 + 4381 + 4400 + 4410 + 4420) sl. 41,42,43 |
| r. 4460 sl. 41,42,43 | = | r. (4330 + 4340 + 4350 + 4400 + 4410 + 4420) sl. 41,42,43 - r. (4070 + 4080 + 4090) sl. 41,42,43 |
40. In Annex 6, point 11, the word "loans' is replaced by" borrowed funds', the words "urban parts of the capital of Prague ', the words" regions and regions' are replaced by the words "regions and regions', the words" municipalities' are replaced by the words "urban parts of the capital of Prague 'and the words" under the lines' are replaced by the words "sublines'.
41. In point 13 of Annex 6 to the Introductory Part of the provision, the words "Transfers and loans received from the State Budget, State Funds and Regional Councils' are replaced by" Transfers and borrowed funds from the State Budget and State Funds and related expenditure '.
42. In Annex 6, point 13.1 of the Introductory Part of the provision, the word "loans' is replaced by" borrowed funds'.
43.In Annex 6, point 13.1 (a), "4123" and "4223" are deleted.
44. In Annex 6, point 13.1, at the end of point (b), the dot is replaced by a comma and the following point (c) is added:
"(c) including expenditure incurred from transfers received and borrowed from the State Budget and the State Funds, broken down by sector and by type-by-type breakdown of the budget composition and the specific features.";
45. Point 13.2 of Annex 6 reads as follows:
"13.2. The local authorities, voluntary bundles of municipalities and the urban part of the capital of Prague must ensure consistency between the data referred to in part IX. sl. 93, with the exception of those referred to in headings 8113 and 8123, and those specified in part I (3) of this financial statement. ';
46. In Annex 6, point 13, the following points 13.3 and 13.4 are added:
"13.3. The figure in page 93 shall express the result from the beginning of the year under the relevant item on the income side, or the increase in funding, and the special-purpose character for the reporting period. The figure in Rule 94 shall express the result from the beginning of the year under the relevant section and item on the expenditure side and the special-purpose character for the reporting period.
13.4 The figure in sl. 93 in the row for the special-purpose character in the total part of IX. is calculated as the sum of the data in sl. 93 for all items on the income side, or the items for the increase in funding, within that special-purpose character. The figure in sl. 94 in the row for the special-purpose character in total in part IX. shall be calculated as the sum of the data in sl. 94 for all the sections and items on the expenditure side of the special-purpose character. The figure in sl. 95 in part IX. shall be calculated as the difference between the figure in sl. 93 and that in sl. 94 in the row for the special-purpose character in total. '
47. Point 14 of Annex 6 reads as follows:
"14. Part X. - This part of the statement shall not be completed."
48. In the last sentence of point 15 and 16 of Annex 6, the comma after the word "whole 'is replaced by" a' and the words "and regional council 'are deleted.
49. In Annex 6, in the title of Model FIN 22-12 M, the statement for the evaluation of the implementation of the budget of the local authorities, voluntary municipalities and regional councils shall be replaced by "A 'and" A REGIONAL COUNCIL'.
50. In Annex 6, Model FIN 2-12 M Statement for the evaluation of the implementation of the budget of the local authorities and voluntary volumes of municipalities, Part III. in row 8115, the word "change 'is replaced by the word" changes' and the words "changes' are inserted after the word" except '.
51. In Annex 6, Model FIN 2-12 M Statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary volumes of municipalities, Part III. in the title of item number / row 8901, the word "organisation 'is replaced by" budgetary unit';
52. In Annex 6, Model FIN 2-12 M Statement for the evaluation of the implementation of the budget of the local authorities and voluntary volumes of municipalities, Part III. in row 8902, the word "exchange rate 'is replaced by the word" exchange rate'.
53. In Annex 6, Model FIN 2-12 M The statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary volumes of municipalities, Part III, shall be added at the end of the title of the entry number / row 8905 "and the balance of the Treasury '.
54. In Annex 6, in the model FIN 2-12 M, the statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary volumes of municipalities shall read Part IV:
"IV. Recap of revenue, expenditure, financing and their consolidation
"
55. In Annex 6, in the model FIN 2-12 M, the statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary bundles of municipalities is part VII.
"VII. Selected recording units
"
56. In Annex 6, in the model FIN 2-12 M, the statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary bundles of municipalities is IX. read:
"IX. Transfers and borrowed money from the State Budget and State Funds and related expenditure
"
57. In Annex 6, in the model FIN 2-12 M, the statement for the evaluation of the implementation of the budget of the local authorities and the voluntary volumes of municipalities is deleted.
Transitional provisions
1. The financial statements for 2021 shall be prepared in accordance with Decree No. 5 / 2014 Coll., as effective before the date of entry into force of this Order.
2. Part IX. The statement for the evaluation of the implementation of the budget of the local authorities and of the voluntary associations of municipalities shall be drawn up and transmitted in accordance with Decree No. 5 / 2014 Coll., as effective before the date of entry into force of this decree, for the monthly period of the first half of 2022. This part of IX. is drawn up and transmitted in accordance with Decree No. 5 / 2014 Coll., as effective from the date of entry into force of this Order, for the first time in August 2022.
Efficacy
This Decree shall take effect on 1 January 2022.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 514 / 2021 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 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, as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.2021 |
|---|---|
| Effective from | 01.01.2022 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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