Decree No. 531 / 2002 Coll.
Decree laying down the principles and deadlines for the financial settlement of relations with the state budget
Valid
Order
Effective from 01.01.2003
Text versions:
01.01.2003
18.12.2002
531
DECLARATION
of 10 December 2002
laying down the principles and deadlines for the financial settlement of relations with the state budget
The Ministry of Finance provides pursuant to § 75 of Act No. 218 / 2000 Coll., on budgetary rules and on amending certain related laws (budgetary rules):
(1) This decree regulates the principles and deadlines for the financial settlement of relations with the state budget
(a) contribution organisations;
(b) other legal and natural persons to whom subsidies have been granted from the State budget or from the State financial assets for a specified purpose ("beneficiaries").
(2) The programme participants, programme managers and the Ministry of Finance (hereinafter referred to as "the Ministry") involved in the determination and implementation of the expenditure of the State budget for the financing of the reproductions programmes shall proceed in their financial settlement in accordance with specific legislation. 1)
(3) The financial settlement of relations with the national budget of the bodies referred to in paragraph 1 shall be carried out for the entire financial year by 31 December at the latest.
By 15 February of the year following the year for which the financial settlement is made (hereinafter referred to as "the following financial year '), the State contribution organisations shall submit to the body the details of the financial settlement of the contributions, operating contributions and investment subsidies relating to the financial year for which the financial settlement is made (hereinafter referred to as" the previous financial year') on the forms set out in Annex 2. At the same time, they shall transfer to its current account foreign funds (hereinafter referred to as "depository account ') any contribution and any refunding of the operating allowance and investment subsidies.
(1) Upon receipt of the information referred to in Article 2 by 1 March of the following financial year, the provider of the contribution organisation shall confirm the amount of any contribution and any refunding of the operating allowance and of the subsidies for investments transferred to its deposit account.
(2) Provider of the contribution organisation by 15 March of the following financial year
a) transfers from its depository account to the Czech Settlement Account Chapter General Treasury Administration of the Ministry of Finance number 772-14529001 / 0710 (hereinafter referred to as "settlement account") the total amount of the funds required by each contribution organisation pursuant to § 2,
(b) send the Ministry a breakdown of the individual amounts constituting the total transfer made under (a);
(c) draw up a summary of the data submitted in accordance with Article 2 for all the contribution organisations. The summary shall include a justification for the proposed results (hereinafter referred to as "comment '). The summary, including the comments signed by the Head of the State Organisational Department, shall be submitted to the Ministry in duplicate.
(1) By 15 February of the following financial year, the research and development purpose support providers under the Specific Act (2), other than their promoter (hereinafter referred to as the "R & D purpose support provider"), shall submit data on the financial settlement of subsidies relating to the previous financial year on a form, the model of which is set out in Annex 2. At the same time, they shall transfer a possible refund to the deposit account of the R & D provider.
(2) A copy of the information referred to in paragraph 1 shall be submitted by the donor organisations to which the municipality or region is the founder.
(1) Upon receipt of the data referred to in Article 4, the provider of the special-purpose research and development support shall, by 1 March of the following financial year, confirm the amount of the refund transferred to its deposit account.
(2) Provider of special-purpose research and development support by 15 March of the following financial year
(a) transfer from its depository account to a settlement account the total amount of funds required by each contribution organisation pursuant to Article 4;
(b) send the Ministry a breakdown of the individual amounts constituting the total transfer made under (a);
(c) draw up a summary of the data submitted in accordance with Section 4 for all contribution organisations. Add a comment to the summary. The summary, including the comments signed by the Head of the State Organisational Department, shall be submitted to the Ministry in duplicate.
(1) Beneficiaries of subsidies granted from individual chapters of the State budget, except those of the General Treasury and Operation of State Financial Assets, if they are not municipalities,
(a) submit to the provider the financial settlement data relating to the previous financial year on forms the models of which appear in Annexes 1 and 3 by 15 February of the following financial year;
(b) at the same time, they shall transfer any refund to the provider's deposit account at the same time.
(2) By 5 February of the following financial year, the individual municipalities shall submit to the county in whose district the municipality is located, hereinafter referred to as the "region ', the financial settlement of the forms, the model of which is set out in Annex No 4; at the same time, they shall transfer to the county deposit account any refund of the subsidy at the same time.
(3) On receipt of the supporting documents referred to in paragraph 2, the municipalities shall draw attention to any deficiencies identified in the data submitted and shall request that they be corrected immediately.
(4) Individual regions by 15 February of the following financial year
(a) submit data to the provider on the financial settlement of subsidies to the regions in respect of the previous financial year on a form, a model of which is set out in Annex 4;
(b) submit to the provider summary data on the financial settlement of subsidies to municipalities on a form, a model of which is set out in Annex 4;
(c) transfer any refund of subsidies to the provider's deposit account.
(1) Provider, upon receipt of the supporting documents and any refund pursuant to Article 6 by 1 March of the following financial year
(a) confirm the amount of any refunds transferred to its deposit account;
(b) determine the amount of entitlement to a subsidy from the State budget for a minimum allocation to the fund of cultural and social needs of state enterprises.
(2) Provider which is an organisational part of the State within the competence of a particular Chapter Administrator by 10 March of the following financial year
(a) transfer from its depository account to the depository account of the competent administrator of the chapter the total amount of funds required under Articles 6 (1) (b) and 6 (4) (c) to each beneficiary of the grants;
(b) send to the competent administrator of the Chapter a breakdown of the individual amounts on which the total levy made under (a) is composed;
(c) draw up summaries of the data submitted pursuant to Articles 6 (1) (a) and 6 (4) (a) and (b) for all beneficiaries of the subsidy under its responsibility and transmit them to the competent administrator of the chapter. It shall include a comment on the individual summaries.
(3) Provider who is also the administrator of the chapter by 15 March of the following financial year
(a) transfer from its depository account to a settlement account the total amount of the funds required under Articles 6 (1) (b) and 6 (4) (c) by individual beneficiaries and under Article 7 (2) (a) by the provider established by it;
(b) send the Ministry a breakdown of the individual amounts on which the total levy made under (a) is made;
(c) draw up summaries of the data submitted pursuant to Articles 6 (1) (a), 6 (4) (a) and (b) and 7 (2) (c) for all beneficiaries. The summaries, including the comments signed by the head of the State's organisational body, shall be submitted to the Ministry in duplicate.
Beneficiaries of grants from the chapter The General Treasury Administration, with the exception of municipalities and regions, shall submit to the Ministry by 15 February of the following financial year the financial settlement of subsidies relating to the previous financial year on the forms set out in Annexes 1 and 3. At the same time, they will transfer a possible refund to the settlement account at the same time.
The beneficiaries of the grants from the Chapter of the Operation of State Financial Assets, with the exception of municipalities and regions, shall submit to the Ministry by 15 February of the following financial year the financial settlement of the subsidies relating to the previous financial year on the forms set out in Annexes 1 and 3. At the same time, at the same time, they shall transfer to the account of the Chapter of Operation of State Financial Assets No 7974-31927001 / 0710 entitled "Repayments of unused funds of state financial assets and others (hereinafter referred to as" the account of the Chapter of Operation of State Financial Assets') from which the subsidy was granted, if any, to the refund of the subsidy.
The individual counties shall submit to the Ministry, by 28 February of the following financial year, data on the financial settlement of the subsidies from the General Treasury chapter and the Chapter of the Operation of State Financial Assets relating to the previous financial year on the form set out in Annex 5, including a comment. At the same time, at the same time, they will transfer a possible refund to the state budget settlement account and to the state financial asset operation chapter.
(1) By 15 February of the following financial year, individual municipalities shall submit to the county data on the financial settlement of subsidies from the General Treasury and the Chapter of Operation of State Financial Assets relating to the previous financial year on a form, the model of which is set out in Annex 6, including a comment. At the same time, at the same time, they will transfer a possible refund to the county.
(2) On receipt of the supporting documents referred to in paragraph 1, the municipalities shall draw attention to any deficiencies identified in the data submitted and shall request that they be corrected immediately.
(3) The individual counties shall submit to the Ministry, by 28 February of the following financial year, summary data on the financial settlement of municipal subsidies from the General Treasury chapter and the Chapter of the Operation of State Financial Assets relating to the previous financial year on a form, the model of which is set out in Annex 6, including a comment. At the same time, at the same time, they will transfer a possible refund to the state budget settlement account and to the state financial asset operation chapter.
Ministry after receiving data pursuant to Sections 3, 5 and 7 to 11
(a) agree on the amounts of any contributions, refunds of operating contributions and refunds of subsidies listed in the summaries with their status in the settlement account and in the account of the chapter of Operation of the State Financial Assets;
(b) draw attention to any deficiencies identified in the summaries submitted and request that they be corrected immediately.
Transitional provisions
(1) According to Section 11 of this Decree, the financial settlement of relations with the state budget for 2003 is the first time.
(2) By 28 February 2003, the individual municipalities will submit to the Office for the Representation of the State on property (hereinafter referred to as "the Office") data on the financial settlement of subsidies from the State budget provided through the chapter of the District Offices and relating to the previous financial year on a form, the model of which appears in Annexes 4 and 6, including a comment. At the same time, they shall transfer any refund to the Office's deposit account at the same time.
(3) Individual contribution organisations set up by the county authorities shall submit by 31 December 2002:
(a) by 15 February 2003, details of financial settlement relating to the previous financial year on forms the models of which are set out in Annex 2, including a comment; at the same time, they shall transfer to the Office's deposit account any contribution and any refund of the operating allowance and investment grants,
(b) providers of special-purpose research and development support by 15 February 2003 shall, at the same time, transfer any refund to their deposit account.
(4) The beneficiaries of the subsidy from the budget of the district authorities shall submit to the Office, by 15 February 2003, data on the financial settlement of the subsidies from the State budget relating to the previous financial year on the forms for which the models are set out in Annexes 1 and 3, including the comments. At the same time, they shall transfer any refund to the Office's deposit account at the same time.
(5) Upon receipt of the data referred to in paragraphs 2, 3 and 4, the Office shall carry out a check on the veracity of the supporting documents and submit summary data on the financial settlement of subsidies from the State Budget to the Ministry by 15 March 2003 on the forms of which the models are set out in Annexes 1, 2, 3, 4 and 6, including a comment. At the same time, at the same time, it shall transfer to the settlement account and to the account of the chapter of Operation of State Financial Assets any contributions, refund of operating allowances and refund of subsidies.
(6) Ministry after receiving the data referred to in paragraph 5
(a) agree on the amounts of any contributions, refunds of operating contributions and refunds of subsidies listed in the summaries with their status in the settlement account and in the account of the chapter of Operation of the State Financial Assets;
(b) draw the Authority's attention to any deficiencies identified in the summaries submitted and request that they be corrected immediately.
Repeal
Decree No. 12 / 2001 Coll., laying down the principles and dates of financial settlement of relations with the state budget, is hereby repealed.
Efficacy
This Decree shall take effect on 1 January 2003.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No 1 to Decree No 531 / 2002 Coll.
Příloha č. 2
Annex No 2 to Decree No 531 / 2002 Coll.
Příloha č. 3
Annex No 3 to Decree No 531 / 2002 Coll.
Příloha č. 4
Annex No 4 to Decree No 531 / 2002 Coll.
Příloha č. 5
Annex No 5 to Decree No 531 / 2002 Coll.
Příloha č. 6
Annex 6 to Decree No 531 / 2002 Coll.
1) Decree No. 40 / 2001 Coll., on the participation of the state budget in the financing of property reproduction programmes.
2) Act No. 130 / 2002 Coll., on the promotion of research and development from public funds and on the amendment of certain related laws (Act on the promotion of research and development).
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Regulation Information
| Citation | Decree No. 531 / 2002 Coll., laying down the principles and dates for the financial settlement of relations with the state budget |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.12.2002 |
|---|---|
| Effective from | 01.01.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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