Decree No. 551 / 2004 Coll.
Decree laying down the principles and dates of financial settlement of relations with the State Budget, State Financial Assets or the National Fund
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Effective from 01.12.2004
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01.12.2004
05.11.2004
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551
DECLARATION
of 27 October 2004
laying down the principles and deadlines for the financial settlement of relations with the State Budget, State Financial Assets or the National Fund
The Ministry of Finance provides pursuant to Section 75 of Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Laws (Budget Rules), as amended by Act No. 479 / 2003 Coll.:
(1) This decree regulates the principles and deadlines for the financial settlement of relations with the state budget, state financial assets or the National Fund
(a) contribution organisations;
(b) other legal and natural persons to whom subsidies or repayable financial assistance for a specified purpose have been granted from the State budget or from the State financial assets (hereinafter referred to as the beneficiary);
(c) the organisational units of the State which have transferred funds to finance projects co-financed by the European Union budget to the reserve fund (1);
(d) other legal and natural persons to whom subsidies have been granted by the administrator of Chapter 2) from the account of the National Fund for which he has the right to dispose to a specified purpose (hereinafter referred to as the "beneficiary of the subsidy from the National Fund").
(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 State budget expenditure on the financing of property reproduction programmes shall proceed to their financial settlement in accordance with the special legislation3).
(3) The financial settlement of relations with the State budget by the bodies referred to in paragraph 1 (a) and (b), with the exception of the financial settlement of contributions from state aid organisation4) for projects co-financed by the European Union budget and subsidies for projects co-financed by the European Union budget to beneficiaries, shall be carried out for the entire financial year concerned at the latest by 31 December of that financial year.
(4) The financial settlement of contributions to State contribution organisations for projects co-financed by the European Union budget and the subsidies for projects co-financed by the European Union budget provided for by the beneficiaries referred to in paragraph 1 (b), the financial settlement of relations with the State budget of the organisers of the State referred to in paragraph 1 (c) and the financial settlement of subsidies granted to beneficiaries from the National Fund referred to in paragraph 1 (d) shall be carried out on 31 December of the year in which the project co-financed by the European Union budget was terminated. For the purposes of this decree, the termination of the project means the termination of its public funding and the National Fund.
(5) For the purposes of this decree, public funds shall mean State budget, state funds, regions and municipalities.
(1) By 15 February of the year following the year for which the financial settlement is made, the State contribution organisation (hereinafter referred to as "the following financial year") shall submit to its founder:
(a) supporting documents for the financial settlement of contributions, operating allowances and investment subsidies not covered by the provisions of Section 1 (2) relating to the relevant financial year for which the financial settlement is carried out, hereinafter referred to as "the previous financial year," on the form set out in Annex 1;
(b) supporting documents for the financial settlement of contributions to projects co-financed by the European Union budget relating to the entire duration of the project on a form, a model of which is set out in Annex 1.
(2) The State contribution organisation shall attach to the supporting documents referred to in paragraph 1 a justification for the results (hereinafter referred to as "comment"), indicating the facts affecting the use of the funds to be settled and, at the same time, transferring to its external account (hereinafter referred to as "deposit account") any contribution and any refunding of the operating contribution, investment grants and contributions to projects co-financed by the European Union budget.
(1) On receipt of the supporting documents referred to in Article 2 by 1 March of the following financial year, the Director of the State Contribution Organisation
(a) examine the supporting documents submitted and, in the event of deficiencies identified, request the contribution organisation to carry out an urgent correction;
(b) confirm the amount of any contribution and any refunding of the operating contribution, the investment subsidies and the contribution to projects co-financed by the European Union budget transferred to its deposit account.
(2) Establishment of a State Contribution Organisation by 15 March of the following financial year
(a) transfers from its depository account to the State Budget income account for the settlement of relations with the State Budget the total amount of funds transferred by each contribution organisation pursuant to Paragraph 2 (2) from its deposit account,
(b) draw up a summary of the supporting documents provided for in Article 2 (1) (a) and (b) for all the contribution organisations on the form, a specimen of which is given in Annex 2. Add a comment to the summary. The summary and comments signed by the head of the State's organisational body shall be submitted to the Ministry in duplicate.
(1) By 15 February of the following financial year, a contribution organisation which has been awarded by a provider of special purpose research and development support under the Specific Act (5), other than its founder (hereinafter referred to as the "special purpose research and development support provider"), shall submit to the Provider of special purpose research and development support documents for the financial settlement of subsidies relating to the previous financial year on the form set out in Annex 3. It shall include a comment on the supporting documents and, at the same time, transfer any refund to the deposit account of the R & D provider.
(2) By 15 February of the following financial year, the contribution organisation shall also submit a copy of the supporting documents referred to in paragraph 1 to the founder.
(1) Provider of special-purpose research and development aid after receipt of the supporting documents referred to in Article 4 (1) by 1 March of the following financial year
(a) examine the supporting documents submitted and, in the event of deficiencies identified, request the contribution organisation to carry out an urgent correction;
(b) confirm the amount of any 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 depositary account to a settlement account the total amount of funds transferred by each contribution organisation pursuant to Article 4 (1);
(b) draw up a summary of the supporting documents provided for in Article 4 (1) for all the contribution organisations on a form, a specimen of which is given in Annex 4. Add a comment to the summary. The summary and comments signed by the head of the State's organisational body shall be submitted to the Ministry in duplicate.
(1) The beneficiary to whom a grant or repayable financial assistance has been granted from each chapter of the state budget, in addition to the chapters of the General Treasury and Operation of State Financial Assets, if it is not a municipality or a voluntary association of municipalities, shall submit to the Provider (6) by 15 February of the following financial year
(a) supporting documents for the financial settlement of subsidies or repayable financial assistance relating to the previous financial year on the forms set out in Annexes 5, 7 and 13;
(b) supporting documents for the financial settlement of grants for projects co-financed by the European Union budget concerning the entire duration of the project on the forms set out in Annexes 5, 7 and 13.
(2) The supporting documents referred to in paragraph 1 shall be accompanied by a comment from the beneficiary referred to in this paragraph and shall at the same time transfer to the provider's deposit account any refund of the subsidy or repayable financial assistance.
(3) The beneficiary who is a municipality or a voluntary association of municipalities receiving subsidies or repayable financial assistance from individual chapters of the state budget, except for the chapters of the General Treasury and Operation of State Financial Assets, through the county, shall submit to the county in whose district the municipality or voluntary association of municipalities is situated, hereinafter referred to as the "Region ', by 5 February of the following financial year.
(a) supporting documents for the financial settlement of subsidies or repayable financial assistance on a form the model of which is set out in Annex 9;
(b) supporting documents for the financial settlement of grants granted for projects co-financed by the European Union budget concerning the entire duration of the project on a form, a model of which is set out in Annex 9.
(4) The supporting documents referred to in paragraph 3 shall be accompanied by a comment from the beneficiary referred to in this paragraph and shall also be transferred to the county account of any refund of the grant or repayable financial assistance.
(5) The beneficiary, which is a municipality or a voluntary association of municipalities to which a subsidy or repayable financial assistance has been granted from each chapter of the State budget, shall submit to the Provider by 5 February of the following financial year, in addition to the chapters of the General Treasury and Operation of State Financial Assets, without the intermediary of the countries7.
(a) supporting documents for the financial settlement of subsidies or repayable financial assistance on a form the specimen of which is set out in Annex 11;
(b) supporting documents for the financial settlement of subsidies granted for projects co-financed by the European Union budget concerning the entire duration of the project on a form, a model of which is set out in Annex No 11.
(6) The supporting documents referred to in paragraph 5 shall be accompanied by a comment from the beneficiary referred to in this paragraph and shall at the same time transfer any refund or repayable financial assistance to the provider's deposit account.
(7) The beneficiary of the repayable financial assistance referred to in paragraphs 1, 3 and 5 shall deduct any refund from the last instalment or the last instalment if the refund would exceed the amount of the last instalment or, where applicable, the last instalment, according to the repayment schedule.
(8) Region after receipt of the supporting documents referred to in paragraph 3 by 20 February of the following financial year
(a) examine the supporting documents submitted and, in the event of deficiencies found, request the municipality and the voluntary association of municipalities to carry out an urgent correction;
(b) confirm to the municipality and to the voluntary association of municipalities the amount of any refund of subsidies or repayable financial assistance transferred to its account.
(9) Region by 28 February of the following financial year
(a) submit to the provider a summary of the financial settlement of the subsidies and repayable financial assistance provided to municipalities and voluntary municipalities pursuant to paragraph 3 (a) and (b) on a form, the model of which is set out in Annex 10, and add a comment,
(b) transfer to the depository account of the provider any refund of subsidies or repayable financial assistance transferred by individual municipalities and voluntary bundles of municipalities to the county account in accordance with paragraph 4.
The organisational component of the State shall, by 15 February of the following financial year, submit to the founder the supporting documents for the financial settlement of its reserve fund funds intended to finance projects co-financed by the budget of the European Union, which have been completed by 31 December of the previous financial year at the latest, on the form set out in Annex 15. He will add a comment to the background. At the same time, it shall transfer a refund of unused funds to the depositary account of the founder.
(1) Provider, upon receipt of the supporting documents and of any refund of the grants and refunds of the financial assistance referred to in Article 6 and of the refund from the State's organisational body referred to in Article 7 until 1 March of the following financial year
(a) examine the supporting documents submitted and, in the event of deficiencies found, ask the beneficiary and the organisational body of the State to make an urgent correction;
(b) confirm to the beneficiary the amount of any refund of the subsidy or of the repayable financial assistance and the organisational component of the State of the repayable funds transferred to its deposit account.
(2) Provider who is an office of employment or other organisational body of a State established by a particular Chapter Administrator or for which the Chapter Administrator acts as an founder, which may grant grants and repayable financial assistance under a special law, until 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 transferred pursuant to Article 6 (2) and (6) by individual beneficiaries of subsidies;
(b) draw up, on the basis of the supporting documents submitted pursuant to Article 6 (1) (a) and (b), and paragraph 5 (a) and (b), summaries for all beneficiaries on forms the specimen of which is given in Annexes 6, 8, 12 and 14 and shall 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 funds transferred pursuant to paragraphs 6 (2) and 9 (b), 7 to the individual beneficiaries of the subsidies and the State's organisational components and pursuant to paragraph 2 (a) by a provider which is an organisational component established by it or to which it acts as an entity;
(b) draw up, on the basis of the supporting documents submitted pursuant to Articles 6 (1) (a) and (b), 6 (9) (a), (7) and 2 (b), summaries for all beneficiaries of the grants and the State's organisational components on the forms set out in Annexes 6, 8, 10, 12, 14 and 15. It shall include a comment on the individual summaries. The summaries and comments signed by the head of the State's organisational body shall be submitted to the Ministry in duplicate.
The beneficiary who has received a grant or repayable financial assistance from the General Treasury chapter and which is not a municipality, a voluntary association of municipalities or regions shall submit to the Ministry, by 15 February of the following financial year, the financial settlement documents relating to the previous financial year on the forms set out in Annexes 5 and 7, together with a comment. At the same time, it shall transfer to the settlement account any refund of subsidies or repayable financial assistance.
By 15 February of the following financial year, the beneficiary receiving the subsidy or repayable financial assistance from the chapter of the Operation of State Financial Assets, which is not a municipality, a voluntary association of municipalities or regions, shall submit to the Ministry the financial settlement documents relating to the previous financial year on the forms set out in Annexes 5 and 7, together with a comment. At the same time, it shall transfer to the account of the Chapter of the Operation of State Financial Assets number 7974- 31927001 / 0710, entitled Repayments of unused funds of State financial assets and others (hereinafter referred to as "refund account of the Chapter of the Operation of State Financial Assets') any refund of the subsidy or of the repayable financial assistance.
By 15 March of the following financial year, the Region shall submit to the Ministry the supporting documents for the financial settlement of subsidies and repayable financial assistance from the General Treasury chapter and from 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 13, and shall add a comment. At the same time, it will transfer a possible refund of the subsidy and repayable financial assistance to the State Budget settlement account and to the refund of the Chapter of the State Financial Assets Operation.
(1) By 15 February of the following financial year, the municipality and the voluntary association of municipalities shall submit to the county the supporting documents for the financial settlement of the subsidies and repayable financial assistance provided under the General Treasury and the Chapter of the Operation of State Financial Assets relating to the previous financial year on the form set out in Annex 9, together with a comment. At the same time, it will transfer a possible refund of subsidies and repayable financial assistance to the county.
(2) On receipt of the supporting documents referred to in paragraph 1, by 28 February of the following financial year, the Region shall notify the municipality and the voluntary association of municipalities of any deficiencies identified in the data submitted and request that they be corrected immediately.
(3) The Region shall submit to the Ministry, by 15 March of the following financial year, summary documents for the financial settlement of subsidies and repayable financial assistance for all municipalities and voluntary bundles of municipalities from the General Treasury Chapter and from the Chapter of Operation of State Financial Assets relating to the previous financial year on the form set out in Annex 10. Add a comment to the summary. At the same time, it will transfer a possible refund of the subsidy and repayable financial assistance to the State Budget settlement account and to the refund of the Chapter of the State Financial Assets Operation.
(1) The beneficiary of the subsidy from the National Fund, unless it is a municipality or a voluntary association of municipalities to which the subsidy from the National Fund has been granted through the Region,
(a) submit to the administrator of the chapter by 15 February of the financial year following the year in which the project was completed (hereinafter referred to as "the following year after the completion of the project") the supporting documents for the financial settlement of the subsidies relating to the entire duration of the project on a form, the model of which is set out in Annex 16, together with a comment on the supporting documents;
(b) at the same time transfer to the account of the National Fund, to which the disposing right of the administrator of the chapter has a possible refund.
(2) The beneficiary of the subsidy from the National Fund, which is a municipality or a voluntary association of municipalities to which the subsidy has been granted through the county, shall submit to the county, by 5 February of the following year after the end of the project, the financial settlement documents for the grants relating to the entire duration of the project on a form, the model of which is set out in Annex 16. It will add a comment to the supporting documents and at the same time transfer any refund to the county account.
(3) Region after receipt of the supporting documents referred to in paragraph 2 by 15 February of the following year after completion of the project
(a) examine the supporting documents submitted and, in the event of deficiencies found, request the municipality and the voluntary association of municipalities to carry out an urgent correction;
(b) confirm to the municipality and to the voluntary association of municipalities the amount of any refund of the subsidy transferred to its account.
(4) Region by 20 February of the following year after completion of the project
(a) submit to the administrators of the chapters the summary documents referred to in paragraph 2 on the financial settlement of subsidies granted to municipalities or voluntary associations of municipalities concerning the entire duration of the project on a form, the model of which is set out in Annex 16;
(b) at the same time transfer to the account of the National Fund, to which the titular right of the administrator of the chapter is available, any refund of subsidies.
(1) The administrator of the chapter after receipt of the supporting documents by 1 March of the following year after completion of the project
(a) examine the supporting documents submitted pursuant to Article 13 (1) (a) and Article 13 (4) (a) and, in the event of deficiencies identified, request the beneficiary of the subsidy from the National Fund and the Region to carry out an urgent correction thereof;
(b) confirm to the beneficiaries the amount of any refund of the subsidy transferred to its account by the National Fund for which it has the right to dispose.
(2) Chapter Manager by 15 March of the following year after completion of the project
(a) transfer to the National Fund account number 6001125021 / 0710 the total amount of funds transferred pursuant to Article 13 (1) (b) and Article 4 (b) by individual beneficiaries of subsidies from the National Fund and the Region;
(b) draw up a summary of the supporting documents submitted pursuant to Article 13 (1) (a) and Article 4 (a) for all beneficiaries of the subsidy from the National Fund on a form, the model of which is set out in Annex No 16, and add a comment. The summary and comments signed by the head of the State's organisational body shall be submitted to the Ministry in duplicate.
Ministry after receipt of the supporting documents pursuant to Sections 3, 5, 8 to 12 and 14
(a) draw up summaries for all beneficiaries receiving grants or repayable financial assistance from the chapters of the General Treasury, the Operation of State Financial Assets or the National Fund, on forms of which a model is given in Annexes 6, 8, 10, 14, 16 and 18;
(b) draw the attention of the contractor, the provider, the beneficiary, the county and the beneficiary of the subsidy from the National Fund to any deficiencies identified in the documents submitted and request that they be corrected promptly;
(c) agree on amounts of any contributions, refunds of operating allowances, refunds of subsidies, repayable financial assistance and refunds from the organisational units of the State listed in the summaries with their status in the settlement account, refund accounts of the Chapter of Operation of the State Financial Assets and the National Fund account.
Transitional provisions
(1) The organisational component of the State which is the administrator of the chapter shall submit to the Ministry, by 15 March of the following financial year, data on the financial settlement of the funds which it has transferred to the account of the National Fund for which it has the right to dispose, on the form set out in Annex 17 and shall include a comment. The form and the comments signed by the head of the State's organisational body shall be submitted to the Ministry in duplicate. At the same time, it will transfer a possible refund to the settlement account from the National Fund account to which it has the right to dispose.
(2) The subsidies granted to municipalities or regions for the treatment of flood damage incurred in 1997, 1998 and 2002 (hereinafter referred to as "flood damage") will be settled only after they have been exhausted or after the possibility of being used for a specified purpose (8).
(3) The municipality shall submit, by 5 February of the financial year following the exhaustion of the aid for the management of flood damage provided through the region or after the completion of the possibility of their use for a specified purpose, the supporting documents for their financial settlement on the form set out in Annex 18. He will add a comment to the background. At the same time, it will transfer a possible refund to the county.
(4) The Region shall submit to the Provider by 15 February of the financial year following the exhaustion of the subsidies for the management of flood damage or after the cessation of the possibility of their use for the intended purpose.
(a) supporting documents for the financial settlement of subsidies for the management of flood damage granted to the county relating to the entire period of application of such subsidies for a defined purpose on a form, the model of which is set out in Annex 18;
(b) a summary of the financial settlement of the aid for the management of flood damage to municipalities through the region referred to in paragraph 3 on a form, a model of which is given in Annex 18.
(5) In addition to the supporting documents referred to in paragraph 4, the Region shall attach a comment and shall at the same time transfer to the provider's depository account any refund of subsidies to deal with flood damage granted to the county and any refund of subsidies transferred by each municipality to the county account pursuant to paragraph 3.
(6) Provider, upon receipt of the supporting documents referred to in paragraph 4, before 1 March of the following financial year
(a) examine the supporting documents submitted and, in the event of deficiencies found, request the county to carry out an urgent correction;
(b) confirm to the county the amount of any refund of subsidies transferred to its deposit account.
(7) Provider by 15 March of the following financial year
(a) transfer from its depositary account to a settlement account the total amount of funds transferred by the county pursuant to paragraph 5;
(b) draw up, from the supporting documents provided for in paragraph 4 (a) and (b), summaries for all beneficiaries of the aid for the treatment of flood damage on a form the model of which is set out in Annex 18. It shall include a comment on the individual summaries. The summaries and comments signed by the Chapter Administrator shall be submitted to the Ministry in duplicate.
(8) Ministry on receipt of the supporting documents referred to in paragraphs 1 and 6
(a) draw up a summary for all beneficiaries of aid for the management of flood damage, namely municipalities and regions, on a form, a model of which appears in Annex 18;
(b) draw the attention of the State's departments and subsidy providers to the solution of flood damage to any deficiencies identified in the supporting documents and request that they be corrected without delay;
(c) agree on the amounts of any repayments under paragraphs 1 and 7 with their status in the settlement account.
(9) If the entities under the provisions of § 1 (1) (a) and (b) have been financial settlement of relations with the state budget for 2004 pending the entry into force of this decree under Decree No. 531 / 2002 Coll., laying down the principles and dates of financial settlement of relations with the state budget, the financial settlement of relations with the state budget for that financial year is thus fulfilled.
Repeal
Decree No. 531 / 2002 Coll., laying down the principles and dates for the financial settlement of relations with the state budget, is hereby repealed.
Efficacy
This Decree shall take effect on 1 December 2004.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No 1 to Decree No 551 / 2004 Coll.
Příloha č. 2
Annex No 2 to Decree No 551 / 2004 Coll.
Příloha č. 3
Annex 3 to Decree No 551 / 2004 Coll.
Příloha č. 4
Annex No 4 to Decree No 551 / 2004 Coll.
Příloha č. 5
Annex No 5 to Decree No 551 / 2004 Coll.
Příloha č. 6
Annex No 6 to Decree No 551 / 2004 Coll.
Příloha č. 7
Annex No 7 to Decree No 551 / 2004 Coll.
Příloha č. 8
Annex No 8 to Decree No 551 / 2004 Coll.
Příloha č. 9
Annex No 9 to Decree No 551 / 2004 Coll.
Příloha č. 10
Annex No 10 to Decree No 551 / 2004 Coll.
Příloha č. 11
Annex No 11 to Decree No 551 / 2004 Coll.
Příloha č. 12
Annex No 12 to Decree No 551 / 2004 Coll.
Příloha č. 13
Annex No 13 to Decree No 551 / 2004 Coll.
Příloha č. 14
Annex No 14 to Decree No 551 / 2004 Coll.
Příloha č. 15
Annex No 15 to Decree No 551 / 2004 Coll.
Příloha č. 16
Annex No 16 to Decree No 551 / 2004 Coll.
Příloha č. 17
Annex No 17 to Decree No 551 / 2004 Coll.
Příloha č. 18
Annex No 18 to Decree No 551 / 2004 Coll.
1) Article 47 of Act No. 218 / 2000 Coll., on Budgetary Rules and on the amendment of certain related laws (Budgetary Rules), as amended by Act No. 479 / 2003 Coll. and Act No. 482 / 2004 Coll.
2) § 3 of Act No. 218 / 2000 Coll., as amended by Act No. 479 / 2003 Coll. and Act No. 482 / 2004 Coll.
3) Decree No. 40 / 2001 Coll., on the participation of the state budget in the financing of reproduction programmes.
4) § 54 of Act No. 219 / 2000 Coll., on the assets of the Czech Republic and its presentation in legal relations, as amended by Act No. 501 / 2001 Coll., Act No. 202 / 2002 Coll. and Act No. 82 / 2003 Coll.
5) 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), as amended by Act No. 41 / 2004 Coll. and Act No. 215 / 2004 Coll.
6) Paragraph 14 (2) of Act No. 218 / 2002 Coll., as amended by Act No. 479 / 2003 Coll.
7) Article 19 of Act No. 218 / 2000 Coll., as amended by Act No. 320 / 2002 Coll.
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Regulation Information
| Citation | Decree No. 551 / 2004 Coll., laying down the principles and dates of financial settlement of relations with the State Budget, State Financial Assets or the National Fund |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.11.2004 |
|---|---|
| Effective from | 01.12.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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