Decree No. 544 / 2004 Coll.
Decree amending Decree No. 16 / 2001 of the Ministry of Finance 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, as amended by Decree No. 535 / 2002 Coll.
Valid
Order
Effective from 01.01.2005
Text versions:
01.01.2005
25.10.2004
544
DECLARATION
of 12 October 2004
amending Decree No. 16 / 2001 of the Ministry of Finance 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, as amended by Decree No. 535 / 2002 Coll.
The Ministry of Finance provides pursuant to § 20 (6) 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, budgets of state funds and budgets of local authorities, as amended by Decree No. 535 / 2002 Coll., is amended as follows:
1. In Annex No 1, point 1, point 1.2, point 2, point 2.1, point 4, point 4.2, point 5, point 5.2 and Annex No 2, point 1, point 3, point 3.2, point 4, point 4.2, point 5, point 5.2 and point 9 (b), the word "semi-annual 'is replaced by" quarterly'.
2. In Annex 1, point 8 (a), the words "and three copies' are replaced by the words" and two copies'.
3. In Annex 1, point 10, the words "and three copies' are replaced by the words" and two copies'.
4. In Annex 1, point 13 (a), the words "before 24 calendar days' are replaced by the words" before 20 calendar days' and the words "(half-year) 'are deleted.
5. In Annex 1, point 13 (e), "before 10 February 'is replaced by" before 1 February' and "by 31 January at the latest 'is replaced by" by 20 January'.
6. In Annex 1, point 14 (a), the word "ordinary 'is replaced by the word" subsequent'.
7. In Annex 1, point 15, the word "without delay 'shall be inserted after the word" Ministry of Finance'.
8. In Annex 2, point 9 (b), the word "half-year 'is replaced by the word" quarter'.
9. In Annex No 2, point 9 (c), the words "before 12 February 'are replaced by the words" before 10 February', the words "statements with a semi-annual frequency 'are replaced by the words" before 18 February'.
10. In Annex 2, point 9 (e), "January to March 'is replaced by" January to April'.
11. In Annex 3, point 1 (1.3), the words "the Ministry of Finance is the Department of Computer Technology Unit 33 of the Ministry of Finance 'are replaced by the words" the competent department of the Ministry of Finance'.
12. In Annex 3, point 1 (1.4), including note 1, the following text is added:
"1.4. Method of transmission of data files
Data shall be transmitted by e-mail in encrypted form and signed by guaranteed electronic signature in accordance with specific legislation. 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."
1) Article 11 of Act No. 227 / 2000 Coll., on Electronic Signature and on the Amendment of Certain Other Acts (Act on Electronic Signature), as amended by Act No. 226 / 2002 Coll., Act No. 517 / 2002 Coll. and Act No. 440 / 2004 Coll. '.
13. In Annex 3 (2) (2.1):
"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. '
14. In Annex 3, point 2 (2.2) (d), the words "by periodicity 'are deleted.
15. In Annex 4 (2) (2.1):
"2.1. Method of transmission of data files
Data shall be transmitted by e-mail in encrypted form and signed by a guaranteed electronic signature in accordance with a special legislature1). A detailed description of the data file transmission by e-mail is described in the user documentation "User manual for installation and operation of secure mail" of the ARIS system. "
16. In Annex 4 (2) (2.5.4):
"2.5.4. Conventions for the designation of rows and columns in the accounting statements (effective from the financial year 2005)
(a) Balance sheet (balance sheet)
The line number corresponds to the number of the balance sheet item with the leading zeros.
Column number:
data on the financial position of asset items at 1.1. - code "0001 ',
financial position of asset items at 31.3, 30.6, 30.9, 31.12 - code "0002 ',
data on the financial position of the liability items at 1.1. - code "0003 ',
Financial status of liabilities items as at 31.3, 30.6, 30.9, 31.12 - code "0004 '.
(b) Profit and loss account
The row number corresponds to the number of the item of the profit and loss account with the leading zeros.
Column number:
data for main activity items - code "0001 ',
data for economic activity items - code "0002 '.
(c) Annex
The line number corresponds to the item number of the annex with the leading zeros.
Column number:
status data at 1.1 for items No 20 to 49, 52 to 54 - code "0001 ',
status data at 31.3, 30.6, 30.9, 31.12 for all items - code "0002." '
17. in Annex 5 (11) (c):
"(c) the links in Part III of the statement:
| – obecně platné | |
| r. 3010sl.31,32,33 | = r. (3011 + 3012 + 3013 + 3014)sl.31,32,33 |
| r. 3020sl.31,32,33 | = r. (3021 + 3022 + 3023 + 3024)sl.31,32,33 |
| r. 3050sl.31,32,33 | = r. (3010 – 3020)sl.31,32,33 |
| r. 3060sl.31,32,33 | = r. (3061 + 3062)sl.31,32,33 |
| r. 3070sl.31,32,33 | = r. (3072 + 3073 + 3074 + 3075)sl.31,32,33 |
| r. 3090sl.31,32,33 | = r. (3060 – 3070)sl.31,32,33 |
| r. 3100sl.31,32,33 | = r. (3050 – 3090)sl.31,32,33 |
| r. 3300sl.31,32,33 | = r. (3010 – 3060)sl.31,32,33 |
| – s vyhrazenou platností | |
| platí jen pro státní fondy a na úrovni sumáře výkazů za státní rozpočet celkem | |
| r. 3300sl.31,32,33 | = – r. 3200sl.31,32,33;“. |
18. In Annex 5, point 16, the sentence "For the 12 / yyyy period, the data transferred to the reserve fund (i.e. to headings 5346 and 6361) under Section 47 of Act 218 / 2000 Coll. 'is added at the end of point (a) of Annex 5.
19. In Annex 5 (18) (b):
"(b) this part of the statement shall be presented on a quarterly basis in relation to the financial statements (balance sheet of the organisational units of the State, the local authorities and the contribution organisations);";
20. In Annex 5, in the template of the Statement for the evaluation of the budget of administrators of chapters, the organisational elements of the State and of the State Funds set up by them, Part III shall apply. Recapitalisation of revenue, expenditure, financing and their consolidation shall cancel the line entitled "5344 - Transfers to own reserves' with line number" 3071 'and at the end the line entitled "Income and expenditure balance before consolidation' with line number" 3300 'shall be added.
21. In Annex 6, point 8 (c), in the table on consolidation of expenditure, the words "5344 - Transfers to own reserves" shall be replaced by "5344 - Transfers to own reserve funds of territorial budgets," the words "6341 - Investment transfers to municipalities" shall be replaced by "6341 - Investment grants to municipalities"; the words "6342 - Investment transfers to regions" shall be replaced by "6342 - Investment grants to regions"; and the words "6349 - Other investment funds lent to local public budgets" shall be replaced by "6349 - Other investment grants to regional budgets."
22. in Annex 6 (8) (d):
"(d) the links in this part of the statement:
| – obecné vazby, které platí na všech vykazovaných úrovních: | |
| r. 4050sl. 41,42,43 | = r. (4010 + 4020 + 4030 + 4040)sl. 41,42,43 |
| r. 4060sl. 41,42,43 | = r. (4250 – 4460)sl. 41,42,43 |
| r. 4200sl. 41,42,43 | = r. (4050 – 4060)sl. 41,42,43 |
| r. 4240sl. 41,42,43 | = r. (4210 + 4220)sl. 41,42,43 |
| r. 4430sl. 41,42,43 | = r. (4240 – 4250)sl. 41,42,43 |
| r. 4430sl. 41,42,43 | = r. (4200 + 4470)sl. 41,42,43 |
| r. 4440sl 41,42,43 | = r. (4200 – 4430)sl. 41,42,43 |
| r. 4450sl. 41,42,43 | = r. 8000sl.1,2,3 |
| r. 4470sl. 41,42,43 | = r. (4450 – 4460)sl. 41,42,43 |
| r. 4440sl. 41,42,43 | = – r. 4470sl. 41,42,43 |
| – kromě obecných vazeb, platí na úrovni vykazující jednotky: | |
| r. 4060sl. 41,42,43 | = r. (4130 + 4140 + 4150)sl. 41,42,43 |
| r. 4250sl. 41,42,43 | = r. (4281 + 4290 + 4300 + 4310)sl. 41,42,43 |
| r. 4460sl. 41,42,43 | = 0 |
| – kromě obecných vazeb, platí na úrovni okresu: | |
| r. 4060sl. 41,42,43 | = r. (4061 + 4070 + 4090 + 4100 + 4120 + 4130 + 4140 + 4150 + 4170 + 4190)sl. 41,42,43 – r. (4191 + 4192 + 4193 + 4194)sl. 41,42,43 + r. (7310 + 7340 + 7380)sl. 71,72,73 |
| r. 4250sl. 41,42,43 | = r. (4260 + 4280 + 4281 + 4290 + 4300 + 4310 + 4321 + 4330 + 4350 + 4360 + 4380 + 4400 + 4420)sl. 41,42,43 – r. (4421 + 4422 + 4423 + 4424)sl. 41,42,43 + r. (7420 + 7450 + 7490 + 7520)sl. 71,72,73 |
| r. 4460sl. 41,42,43 | = r. (4330 + 4350 + 4400 + 4420)sl. 41,42,43 – r. (4070 + 4090)sl. 41,42,43 + r. (4192 + 4194)sl. 41,42,43 – r. (4422 + 4424)sl. 41,42,43 + r. (7490 + 7520)sl. 71,72,73 |
| – kromě obecných vazeb, platí na úrovni kraje: | |
| r. 4060sl. 41,42,43 | = r. (4061 + 4070 + 4080 + 4090 + 4100 + 4110 + 4120 + 4130 + 4140 + 4150 + 4170 + 4180 + 4190)sl. 41,42,43 – r. ( 4193 + 4194)sl. 41,42,43 |
| r. 4250sl. 41,42,43 | = r. (4260 + 4270 + 4280 + 4281 + 4290 + 4300 + 4310 + 4321 + 4330 + 4340 + 4350 + 4360 + 4370 + 4380 + 4400 + 4410 + 4420)sl. 41,42,43 – r. (4423 + 4424)sl. 41,42,43 |
| r. 4460sl. 41,42,43 | = r. (4330 + 4340 + 4350 + 4400 + 4410 + 4420)sl. 41,42,43 – r. (4070 + 4080 + 4090)sl. 41,42,43 + r. 4194sl. 41,42,43 – r. 4424sl. 41,42,43“. |
23. in Annex 6 (13) (a):
"(a) in this part of the statement, details of subsidies and loans actually received are given.
- covered by headings 4111, 4113, 4116, 4118, 4122, 4160, 4211, 4213, 4216, 4218, 4222, 4240, 8113 and 8123,
- broken down by special-purpose character,
- broken down by territorial unit number; ';
24. In Annex 6, in the model of the report for the evaluation of the implementation of the budget of the territorial units and of the voluntary volumes of municipalities, the words "5344 - Transfers to own reserves' are replaced by the words" 5344 - Transfers to own reserves of the territorial budgets', in Part IV and Part VII. the words "6341 - Investment transfers to municipalities' are replaced by the words" 6341 - Investment grants to municipalities', the words "6342 - Investment grants to the regional budgets' are replaced by the words" 6342 - Investment grants to the regions' and the words "6349 - Other investment funds lent to public budgets of the local level '.
Transitional provision
The accounts for the period January to December 2004 (annual reports) shall be presented in 2005 at the dates laid down in this Decree.
Efficacy
This Decree shall take effect on 1 January 2005.
Minister:
Sobotka v. r.
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Regulation Information
| Citation | Decree No. 544 / 2004 Coll., amending Decree No. 16 / 2001 of the Ministry of Finance 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, as amended by Decree No. 535 / 2002 Coll. |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.10.2004 |
|---|---|
| Effective from | 01.01.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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