Decree No. 535 / 2002 Coll.
Decree amending Decree No. 16 / 2001 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 and budgets of local authorities
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31.12.2002
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535
DECLARATION
of 9 December 2002
amending Decree No. 16 / 2001 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 Ministry of Finance provides pursuant to Article 20 (5) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended:
Decree No. 16 / 2001 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 shall be amended as follows:
1. Paragraph 3 (2) reads as follows:
"(2) The accounts shall be drawn up by:
(a) pursuant to paragraph 1, the administrators of the chapters of the State Budget (hereinafter referred to as the "Chapter Managers"), the State's organisational components, the contribution organisations, the local authorities and the voluntary bundles of municipalities;
(b) pursuant to paragraph 1 (a) and (c) of the national funds. ';
2. Paragraph 6 (1) reads as follows:
"(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.";
3. Paragraph 6 (4) reads as follows:
"(4) The organisational and technological conditions for the transmission of data to the Ministry of Finance through the operator of the Automated Budgetary Information System are set out in Annex 4. '.
4. Paragraph 7 (2) reads as follows:
"(2) Scope and manner of compilation of financial statements and supplementary data
(a) set out in Articles 4 (1) (a) and 5 (1) (b), (c) and (d) of Annex 5,
(b) the financial statement referred to in Article 4 (1) (b) is set out in Annex 6,
(c) an overview of the budget of the costs and revenues of the state contribution organisations and other additional data are set out in Annex 7. ';
This Decree shall take effect on 1 January 2003.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No 1 to Decree No 535 / 2002 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 elements of the State shall be submitted to the Establisher
1.1 quarterly
(a) a financial statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and the State Funds;
(b) an overview of the budgetary measures;
1.2 half-yearly
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) profit and loss account;
(c) the Annex to the organisational units of the State, the local authorities and the contribution organisations;
1.3 per year a financial statement for the evaluation of the implementation of the budget of administrators of chapters, organisational elements of state and state funds, with only the figures of the approved budget (breakdown of the approved budget).
2. Contributions organisations shall submit to the organiser:
2.1. Half-yearly
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) profit and loss account;
(c) an annex to the organisational units of the State, the local authorities and the contribution organisations.
2.2. Annual overview of the budget of State contribution organisations' costs and revenues and other additional data.
3. Contributions organisations cancelled during the current financial year shall submit to the Ministry of Finance, at the earliest specified date for the financial statements of the contribution organisations, the financial statements at the date of cancellation in accordance with the provisions of Sections 18 and 19 of Act No. 563 / 1991 Coll., on Accounting, as amended. The accounting statements of the balance sheet of the organisational units of the State, of the territorial authorities and of the contribution organisations, of the profit and loss account and of the Annex to the organisational units of the State, of the local authorities and of the contribution organisations shall indicate that they are the accounts of the organisations cancelled; a comment on the individual accounts transferred to the founder or successor organisation shall be attached to the annex to the organisational units of the State, the local authorities and the contribution organisations.
4. The Chapter Manager shall submit to the Ministry of Finance accounting and financial statements and additional data (hereinafter referred to as the "Statements') and summary data (hereinafter referred to as the" Summaries') for the chapter for the total, separately for the organisational components of the State, and separately for the contribution organisations set up by it, active and deleted broken down by the sectoral classification of economic activities (according to the first 4 items of the NACE heading).
4.1 quarterly
(a) a financial statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and the State Funds;
(b) an overview of budgetary measures, including comments;
(c) an annex to the notes on the financial statement for the evaluation of the implementation of the budgets of administrators of chapters, the organisational components of the state and the state funds "Limits and balances on accounts in the Czech National Bank";
4.2 half-yearly
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) profit and loss account;
(c) the Annex to the organisational units of the State, the local authorities and the contribution organisations;
4.3. Annual
(a) a financial statement for the evaluation of the implementation of the budget of administrators of chapters, the organisational components of the State and of the State Funds, with only the information of the approved budget (breakdown of the approved budget);
(b) an overview of the budget for the costs and revenues of state contribution organisations and other additional data and, in summary for the chapter, broken down by method of remuneration.
5. State funds are submitted to the Ministry of Finance
5.1 on a quarterly basis, a financial statement for the evaluation of the implementation of the budget of administrators of chapters, organisational elements of state and state funds;
5.2 half-yearly
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) the Annex to the organisational units of the State, the local authorities and the contribution organisations.
6. Method of submitting the data to the founder
(a) the State's organisational units and the contribution organisations shall submit the reports to their founder in a manner, in number of copies and within a period to be determined by that authority;
(b) submission of data means the submission of data in electronic form and a copy thereof approved by the entity's statutory representative.
7. In order to ensure the submission of the data to the Ministry of Finance, the administrator of the chapter shall ensure that the summary for the chapter is drawn up in full
(a) statements for the various organisational components of the State;
(b) separately after their established contribution organisations for active and cancelled, which will be broken down by sector classification of economic activities (according to the first 4 seats of the NACE heading).
8. The submission of data to the Ministry of Finance means:
(a) the transmission of the summary for the chapter in electronic form in accordance with Annex 3 and the three copies of the copy of the summary for the chapter approved and signed by the statutory representative; The Ministry of Finance shall process, from the data transmitted, the sum of the financial statement for the chapter of the 504U "Implementation of binding state budget indicators' and transmit it to the administrator of the chapter, who shall confirm the accuracy of the data transmitted by signature and round stamp and forward the report to the competent department of the Ministry of Finance;
(b) transmission of the data set of budgetary measures according to Annex 3 (pursuant to § 25 (10) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related acts, as amended);
(c) the transmission of data files containing data from the State's organisational units and state contribution organisations, including deleted operators of the Automated Budget Information System, for inclusion in the central database referred to in Annex 4, within two days of the approval of the summary for the chapter by the competent department of the Ministry of Finance;
(d) the transmission of data files with an overview of the budget of the State Contributions Organisations and other additional data to the operator of the Automated Budget Information System as referred to in Annex 4 or, where applicable, their summary in accordance with Annex 3; the administrator of the Chapter shall confirm a copy of the processed summary per chapter and transmit in one copy to the competent department of the Ministry of Finance.
9. The administrator of the chapter shall also transmit to the Ministry of Finance, in the notes on the financial statement, the budgetary measures implemented pursuant to § 23 (c) and (d) of Act No. 218 / 2000 Coll., on the budgetary rules and amending certain related acts, as amended.
10. The submission of data to the Ministry of Finance by the State Fund shall mean the submission of a statement in electronic form in accordance with Annex 3 and three copies of a copy approved and signed by the statutory representative of the Fund to the competent departments of the Ministry of Finance.
11. For the transmission of the data file by the State Fund, the provisions of Annex 3 shall apply, with the entry "CHAPTER 'containing the number allocated to the State Fund according to the list below:
502 State Environmental Fund of the Czech Republic
503 State Fund for Soil Management
504 State Culture Fund of the Czech Republic
505 State Fund for Support and Development of Czech Cinematography
506 State Fund for Transport Infrastructure
507 State Housing Development Fund
511 State agricultural intervention fund
12. The State Funds provide an overview of budgetary measures only in electronic form, a copy not being submitted.
13. Dates of submission:
(a) the summary for the chapter in total and the declarations of the State Fund shall be submitted no later than the last working day before the 24 calendar day of the following month after the end of the quarter (half-year);
(b) the statements of the various organisational elements of the State and the contribution organisations shall be submitted within two days of the approval of the summary of the chapter by the Ministry of Finance;
(c) the summaries of the financial statements for the chapter with the breakdown of the approved budget shall be submitted no later than the last working day before 31 March, unless the Government's resolution on the draft State budget for the year in question provides otherwise; the provisions of paragraph (b) shall apply to the submission of financial statements with a breakdown of the approved budget for each State's organisational units;
(d) an overview of the budget for the costs and revenues of state contribution organisations and other additional data for the chapter at the time specified by the Government's resolution on the draft State budget for the relevant calendar year;
(e) for the submission of the statements and their summaries for the chapter for the period January to December, the deadline shall be no later than the last working day before the 10th of February of the following year, with the data set of Part IX. "Transfers and loans granted to public territorial level budgets' means the sum of the financial statement for the chapter shall be submitted to the Ministry of Finance in the standard format of the input data set in Annex 3 by 31 January at the latest;
(f) the data set for Part IX. of the financial statement summary for the chapter for the period January to November shall be submitted to the Ministry of Finance no later than the last working day before 15 December in the standard format of the input data set as set out in Annex 3.
14. Ministry of Finance provides
(a) to all administrators of chapters, making transfers and loans to the public budgets of the territorial level, "Overview of the drawing of investment subsidies through České spořitelna a.s. in the sorting by chapter, programme, individual investors and nominal events" after the 10th day of the current month;
(b) to all regions on a quarterly basis the summary referred to in point (a), supplemented by a classification by region.
15. The Ministry of Finance shall forward to the administrators of chapters and state funds quarterly summaries of subsidies and loans received by the local authorities for prior checking of the data provided by them in Part IX of the financial statements.
16. In the event of a finding of differences between subsidies granted and loans received, the administrator of the chapter and the national funds shall immediately ensure, in conjunction with the relevant local authorities, that they are found and corrected in a standard manner, that the data in the notes on the financial statements are not consistent.
17. The data promoter for the evaluation of the implementation of the State budget is responsible for their correctness, that is to say that he will ensure that the correct data are submitted within a specified time limit after all checks have been carried out and any corrections made.
Příloha č. 2
Annex No 2 to Decree No 535 / 2002 Coll.
Conditions and dates for the submission of data for the evaluation of the implementation of the budgets of the local authorities and of the contribution organisations and voluntary associations of municipalities established by them
1. Contributions organisations shall submit to the organiser:
semi-annual
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) profit and loss account;
(c) an annex to the organisational units of the State, the local authorities and the contribution organisations.
2. Contributions organisations cancelled during the current accounting year shall transmit to the Ministry of Finance within the next specified deadline applicable to the financial statements of the contribution organisations.
(a) the accounts at the date of cancellation in accordance with the provisions of Sections 18 and 19 of Act No. 563 / 1991 Coll., on Accounting, as amended,
(b) on the accounts of the balance sheet of the organisational units of the State, the territorial units and the contribution organisations, the profit and loss account and the Annex to the organisational units of the State, the territorial units and the contribution organisations must indicate that they are the accounts of the deleted organisations, the comments on the individual accounts transferred to the founder or the acquiring organisation shall be attached to the Annex to the organisational units of the State, the territorial units and the contribution organisations.
3. The municipalities shall submit to the Ministry of Finance accounting and financial statements (hereinafter referred to as the "accounts') for the municipality's own management and for the management of the contribution organisations established by them, including those cancelled through the Regional Office.
3.1 a monthly financial statement for the evaluation of the implementation of the budget of the local authorities and voluntary municipalities;
3.2. Semi-annual
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) profit and loss account;
(c) an annex to the organisational units of the State, the local authorities and the contribution organisations.
4. Voluntary bundles of municipalities submit to the Ministry of Finance statements for their own management via the Regional Office in whose territory the volume is based
4.1 monthly financial statement for the evaluation of the implementation of the budget of local and local authorities and voluntary associations of municipalities;
4.2 half-yearly
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) profit and loss account;
(c) an annex to the organisational units of the State, the local authorities and the contribution organisations.
5. The counties submit data to the Ministry of Finance for their own management and for the management of their established contribution organisations, including those abolished
5.1 a monthly financial statement for the evaluation of the implementation of the budget of local and local authorities and voluntary municipalities;
5.2 half-yearly
(a) the balance sheet of the organisational units of the State, the local authorities and the contribution organisations;
(b) profit and loss account;
(c) an annex to the organisational units of the State, the local authorities and the contribution organisations.
6. Method of submitting the data to the founder
(a) the accounting statements shall be submitted by the contributor to the contributor in the manner, in number of copies and within a period to be determined by that authority;
(b) submission of data means the submission of data in electronic form and a copy thereof approved by the entity's statutory representative.
7. In order to ensure the submission of municipal data and voluntary volumes of municipalities to the Ministry of Finance via the Regional Authority, it shall submit:
7.1 municipalities
(a) self-management accounts, for statutory cities, a single statement shall be submitted containing data for the city as a whole, including urban areas; This report includes data for the management of urban areas,
(b) the accounts for the management of the contribution organisations of which he is the founder;
7.2 voluntary bundles of municipalities reports for their own management.
7.3 In addition to the above-mentioned statements, the promoters shall transmit the additional necessary data relating to the financial and accounting statements of the Regional Office in a manner, in the number of copies and by the deadline set by the Regional Office.
7.4 The submission of data shall mean the submission of data in electronic form in the dates set out in point 9 of this Annex. The submission of a copy approved by the entity's statutory representative and its periodicity shall be determined by the Regional Authority as required.
7.5 In view of the responsibility for the completeness and correctness of the statements, the Regional Office shall determine the method and the method by which the correctness check of the reports submitted will be ensured.
8. The submission of data to the Ministry of Finance by municipalities, counties and voluntary associations of municipalities, including data for contribution organisations established by municipalities and counties, shall mean:
(a) the submission of a set of reports in electronic form to the operator of the Automated Budget Information System, as set out in Annex 4, where, in the territorial data base of the Automated Budget Information System, the Summarisation for the territory concerned and for the summary of the financial statements for the evaluation of the implementation of the budgets of the local authorities and the voluntary associations of municipalities, hereinafter referred to as "the Summaries," shall ensure the control of the subsidy relationship;
(b) the region shall, after having checked the summary, give its consent to transmit the data beyond the region to the Republic of Summarisation; confirmation of the accuracy of the reports shall be sent by the county to the competent departments of the Ministry of Finance;
(c) the operator of the Automated Budget Information System shall ensure the control of the internal reporting and interreporting links and the inclusion of the reports in the required summation levels;
(d) the Regional Office shall, in view of the responsibility for the completeness and accuracy of the statements, establish the method and determine the method by which the correctness check of the reports submitted will be ensured while respecting the relations between municipalities and their established contribution organisations.
9. Dates of submission of data:
(a) statements submitted monthly by the 15th calendar day of the following month;
(b) statements submitted half-yearly by the 24 calendar day following the end of the half-year;
(c) for the period January to December, the dates for the submission of monthly returns shall be no later than the last working day before 12 February of the following year, for the half-yearly reports no later than the last working day before 24 February of the following year;
(d) no returns shall be submitted for January;
(e) the information on the approved budget of the local authorities shall be entered in the financial statements for the period January to March of the relevant financial year, unless otherwise specified.
Příloha č. 3
Annex 3 to Decree No 535 / 2002 Coll.
Organisational and technological conditions for transmission of data to the Ministry of Finance
1. ORGANISATION CONDITIONS
1.1. Subject matter of data transmission
Data transmission subject The Ministry of Finance is a data file containing data on the summary statements and additional data on the chapters of the State Budget / "Summaries' /" Statements of State Funds' updating the databases of the Automated Budget Information System. In the next text the date is used for data in digital form. Chapter administrators and national funds shall transmit the data to the extent, breakdown and dates specified in Annex 1.
1.2 Responsibility for data transmission
Responsibility for the accuracy and completeness of the data transmitted and for compliance with the deadlines shall lie with the administrator of the chapter or the State Fund. A responsible officer and his representative shall be appointed to carry out the data transmission. The name and telephone connection of the official and his representative shall be communicated by the administrator of the chapter or the State Fund to the competent department of the Ministry of Finance receiving the data.
1.3. Data recipient
The recipient of the data files transmitted to the Chapter Managers and State Funds to the Ministry of Finance is the Department of Computer Technology Department 33 of the Ministry of Finance.
1.4. Method of transmission of data files
(a) by electronic mail
Data are transmitted via e-mail in encrypted form and digitally signed using a certificate issued by the First Certification Authority, a.s..
A detailed description of the transmission of data files by e-mail is described in the User Documentation of the Automated Budget Information System "User Manual for the installation and operation of secure mail for centrally managed organisations."
b) On magnetic media
The data are transmitted on magnetic disks in MS DOS format (3.5 ", 1.44 MB). Discos must be labelled with the following information:
- name of the SUMxxxz.yyy file (description see Section 2.1),
- the number of the reporting period in mm / yyyy (e.g. 03 / 2003, 06 / 2003),
- the title of the chapter / State Fund,
- date of transfer of the disk to the Ministry of Finance.
Discos will be returned to the owners after the processing of the reporting period.
1.5. Data processing modes
The input data processing mode is controlled by the contents of the SCHIM item (see Annex 4, paragraph 2.5.1).
The processing of data transmitted for processing at the Ministry of Finance takes place only under the "Recording of Reporting Information" mode, i.e. the '0' item of the SCHIM contains code.
1.6. Control system
The data transmitted shall be subject to a system of checks which shall include checks on the admissibility of the line and column indications, duplicate data, checks on internal reporting and interreporting links and checks on the completeness of the data transmitted. The details of the summaries of the State's organisational and contribution organisations processed by the ARIS operator shall be checked with the data of the summaries of the reports of the relevant chapter which have been processed and agreed by the Ministry of Finance.
In the event of errors in the processing control procedures, a control set shall be transmitted to the manager of the Chapter or the State Fund responsible, according to which the Chapter or the State Fund administrator shall ensure corrections and transmit a new version of the data file for processing.
1.7 Financing of processing
Expenditure relating to the production and presentation of summary data shall be borne by the administrator of the chapter or the State Fund from his budget.
2. TECHNOLOGICAL CONDITIONS
2.1 Name of data files
The identification of files transmitted by e-mail is given in the User Manual for the installation and operation of secure mail in the ARIS system.
The following applies to the transmission of data on magnetic media.
All data for the summaries of the statements for the chapter submitted by the administrator of the chapter or the State Fund for the relevant reporting period shall be transmitted in one set whose name has the following structure:
SUMxxxz.yyy, where is: xxx - chapter number,
z - the disk serial number,
yyy - file version number.
The serial number of the disk - Standard "0 'if the data for all Summaries specified for the reporting period are stored on one disk. If the chapter is to submit data on two or more disks (e.g. because of the separate processing of the summaries of the statements for the contribution organisations or because of the scope of the file), then each additional disk will have a serial number of 1 higher.
File version number - by default it has the value "001," each repeated input in a given period will have a version number 1 higher in the file name. The same convention applies to the next version of the file for the disk serial number, regardless of the number of disks transmitted in the previous version.
A file with a higher version than "001" will only contain the data of the summary to be processed.
2.2. Structure of data files
The structure and its content are defined in Annex 4, points 2.3 to 2.5.
In the heading NUMBER _ STATEMENT, for the summary of the statements:
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Regulation Information
| Citation | Decree No. 535 / 2002 Coll., amending Decree No. 16 / 2001 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 |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2002 |
|---|---|
| Effective from | 01.01.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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