Decree No. 56 / 2016 Coll.
Decree amending Decree No. 323 / 2002 Coll., on budgetary composition, as amended
Valid
Effective from 15.02.2016
56
DECLARATION
of 9 February 2016
amending Decree No 323 / 2002 Coll., on budgetary composition, as amended
The Ministry of Finance sets out pursuant to Section 2 (4) of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules), and pursuant to Section 12 (1) of Act No. 250 / 2000 Coll., on the budgetary rules of territorial budgets, as amended by Act No. 477 / 2008 Coll.:
Decree No. 323 / 2002 Coll., on the budget composition, as amended by Decree No. 568 / 2002 Coll., Decree No. 484 / 2003 Coll., Decree No. 440 / 2006 Coll., Decree No. 233 / 2007 Coll., Decree No. 306 / 2007 Coll., Decree No. 175 / 2009 Coll., Decree No. 357 / 2009 Coll., Decree No. 51 / 2011 Coll., Decree No. 452 / 2011 Coll., Decree No. 96 / 2012 Coll., Decree No. 493 / 2012 Coll., Decree No. 364 / 2013 Coll., and Decree No. 362 / 2014 Coll., are amended as follows:
1. In Article 3 at the end, the following paragraph 13 is added:
"(13) The organisational units of the State and of the legal entities referred to in Article 1 (1) shall use all the sorting units which correspond to them when classifying their revenue and expenditure. Intelligence services (8) include classified revenue and expenditure (9) in non-classified statements and other documents using units of classification established by budget composition aggregated on the units of classification as set out in the Annex to this decree.
8) § 3 of Act No. 153 / 1994 Coll., on Intelligence Services of the Czech Republic, as amended by Act No. 290 / 2005 Coll.
9) § 20 of Act No. 153 / 1994 Coll., as amended by Act No. 118 / 1995 Coll. and Act No. 51 / 2016 Coll. Point 6 of Annex 18 to Government Regulation No 522 / 2005 Coll., establishing a list of classified information. ';
2. In Part A of the Annex, the following Chapter is inserted after Chapter 361: "Chapter 371 of the Office for the Supervisory Oversight of Political Parties and Political Movement '.
3. In Part B of the Annex, at the end of entry 1122, the sentence "The municipality shall include a tax on its revenue [Paragraph 4 (1) (g) of the Act on Budgetary Determination of Taxes (Act No. 243 / 2000 Coll., as amended)] even if the expenditure to pay this tax is not carried out and thus does not collect its income and only keeps the amount corresponding to that tax in its bank account. The outstanding expenditure shall be entered in item 5365. ';
4. In Part B of the Annex, at the end of entry 1123, the sentence "The County shall include a tax on its revenue [Paragraph 3 (1) (a) of the Act on the Budget Determination of Taxes (Act No. 243 / 2000 Coll., as amended)] even if the expenditure to pay this tax is not carried out and thus does not collect its income and only keeps the amount corresponding to that tax in its bank account. The outstanding expenditure shall be entered in item 5365. ';
5. In Part B of the Annex, the contents of sub-headings 122 and 123 are deleted.
6. In the Annex to Part B, the following entry 1221 is added: "Income from mineral oil tax pursuant to § 44 to 64 of Act No 353 / 2003 Coll., on excise duties, as amended. '
7. In the Annex to Part B, the following entry 1222 is added: "The income from the alcohol tax under Section 66 to 79a of Act No 353 / 2003 Coll., on excise duties, as amended. '
8. In the Annex to Part B, the following entry 1223 is added: "The income from beer tax pursuant to § 80 to 91 of Act No 353 / 2003 Coll., on excise duties, as amended. '
9. In the Annex to Part B, the following entry is added to item 1224: "Revenue from the tax on wine and intermediate products pursuant to Sections 92 to 100b of Act No 353 / 2003 Coll., on excise duties, as amended. '
10. In the Annex to Part B, the following entry 1225 is added: "Revenue from tobacco tax pursuant to Sections 100c to 131 of Act No 353 / 2003 Coll., on excise duties, as amended. '
11. In Part B of the Annex, the following entry 1228 is inserted after entry 1227:
"1228 Excise duty on raw tobacco
Revenue from raw tobacco tax pursuant to Sections 131a to 131g and Sections 134zh to 134zzc of Act No 353 / 2003 Coll., on excise duties, as amended by Act No 157 / 2015 Coll. '
12. In the Annex in Part B, the following entry 1231 is added: "Revenue from the tax on natural gas and certain other gases pursuant to Article LXXII of Act No 261 / 2007 Coll., on the stabilisation of public budgets, as amended. '
13. In the Annex to Part B, the following entry 1232 is added: "Revenue from the fixed fuel tax pursuant to Article LXXIII of Act No 261 / 2007 Coll., on the stabilisation of public budgets, as amended. '
14. In the Annex to Part B, the following entry 1233 is added: "Electricity tax revenue pursuant to Article LXXIV of Act No 261 / 2007 Coll., on the stabilisation of public budgets, as amended. '
15. In the Annex to Part B, in entry 1331, the words "Water Act 'are replaced by the words" Under § 89 to 99 of Act No. 254 / 2001 Coll., on Water and amending certain laws (Water Act), as amended'.
16. In the Annex to Part B, entry 1336, "Water Act 'is replaced by" Under Section 100 of Act No. 254 / 2001 Coll., on Water and amending certain laws (Water Act), as amended by Acts No. 20 / 2004 Coll., No. 281 / 2009 Coll. and No. 150 / 2010 Coll.'.
17. In the Annex to Part B, in entry 2141, the first sentence is renumbered as paragraph 1, the second sentence as paragraph 2, the third as paragraph 3, the fourth to ninth as paragraph 4, the tenth as paragraph 5, the eleventh as paragraph 6 and the twelfth as paragraph 7, and the following paragraphs 8 and 9 are added:
"(8) Under item 2141, the payment for the security loan is also included (Section 2392 (1), second sentence, of the Civil Code).
(9) Item 2141 includes not only interest income on bank accounts (deposits) and interest income on borrowed funds (positive credit interest), but also interest income on debit balances of current accounts and interest income on borrowed funds resulting from negative interest rates (negative debit interest). '
18. In the Annex to Part B of the text under item 2221: "Public budgets of the territorial level are, for the purposes of the budget composition, budgets and other funds of municipalities, counties, regional councils and voluntary associations of municipalities and bodies established by them [Section 23 (1) (b) of Act No. 250 / 2000 Coll.], public research institutions [§ 23 (1) (f) of Act No. 250 / 2000 Coll., as amended by Act No. 342 / 2005 Coll., and § 2 (2) of Act No. 341 / 2005 Coll.] and educational legal persons [§ 23 (1) (e) of Act No. 250 / 2000 Coll., as amended by Act No. 562 / 2004 Coll., and § 124 (2) (a) of Act No. 561 / 2004 Coll.]. The national budget, the National Fund and other funds of the bodies of the state and the administrators of the state and of the state, the funds of the state contribution organizations (§ 54 to 57 of Act No. 219 / 2000 Coll., as amended by Act No. 53 to 63 of Act No. 218 / 2000 Coll., as amended by Act No. 280 / 1992), the public research institutions set up by the Czech Republic (§ 2 of Act No. 341 / 2012 Coll.), the bank account, which is a national fund under the Act on the abolition of the national funds (§ 4 of the Act No. 178 / 2000 Coll., p. Public budgets shall mean central and territorial public budgets. ';
19. In Part B of the Annex, entry 2229 reads as follows:
"(1) Non-trading non-derivative financial assets measured at fair value through profit or loss There is no distinction as to whether it was a return on normal or capital transfers or who was to return these transfers (businessman, population, contribution organisation, etc.).
(2) Organizational elements of the State which are providers of subsidies and repayable financial assistance (§ 14 (2) of Act No. 218 / 2000 Coll., as amended), to this item include amounts returned by subsidies transferred from the foreign funds account to the income account pursuant to § 14f (6) of Act No. 218 / 2000 Coll., as amended by Act No. 25 / 2015 Coll. The local authorities, the urban part of the capital of Prague, the voluntary bundles of municipalities and the regional council which provided the subsidy pursuant to § 10a of Act No. 250 / 2000 Coll., as amended by Act No. 24 / 2015 Coll., include the subsidies or their parts returned pursuant to § 22 (6) of this Act.
(3) This item includes revenue from tax refunds paid by the organisation in recent years. '
20. In the Annex to Part B, entry 2321 in paragraph 3, the words "pursuant to Section 23a of the Vehicle Liability Insurance Act (Act No. 168 / 1999 Coll., as amended by Act No. 160 / 2013) 'are replaced by the words" pursuant to Section 23a of Act No. 168 / 1999 Coll., on the insurance of liability for damage caused by the operation of the vehicle and on the amendment of certain related laws (Act No. 160 / 2013 Coll.)' and the words "are added at the end of the paragraph, if they are intended for non-investment purposes (contributions for investment purposes belong to heading 3121) '.
21. The first two sentences of heading 2324 in Part B shall be deleted; the third sentence shall be renumbered paragraph 1; the fourth as paragraph 2; the fifth as paragraph 3; the sixth as paragraph 4; the seventh as paragraph 5; the eighth as paragraph 6; the ninth as paragraph 7; the tenth as paragraph 8; the eleventh to thirteenth as paragraph 9; and the fourteenth as paragraph 10; in paragraph 1 the following shall be added at the end: "but not from the Czech Insurers' Office under Paragraph 23a of Act No. 168 / 1999 Coll., as amended by Act No. 160 / 2013 Coll. (paragraph 3 in addition to item 2321 and paragraph 2 of item 3121) 'and the following paragraphs 11 and 12 are added:
"(11) This appropriation also covers the reimbursement of expenses incurred by the Office (state departments) for carrying out an official examination under Section 35 (3) of Act No. 234 / 2014 Coll., on Civil Service.
(12) Item 2324 also includes the income of child care services in the child group (Sections 6 and 8 of Act No. 247 / 2014 Coll., on the provision of child care services in the child group and on the amendment of related laws). '
22. In Part B of the Annex, in the title of heading 2327, the words "European Community 'are replaced by the words" European Union'.
23. In Part B of the Annex, entry 2329 reads as follows:
"(1) Includes identified non-tax income that cannot be assigned to another species item.
(2) It applies, for example, to the forfeited principal of the deposits entered in the selection procedures and to the revenue for the limitation of customs guarantees.
(3) It shall also apply to the collection of income for the transfer of voting rights to equity municipalities where there is no obligation to transfer shares to that acquirer in the future.
(4) This item also includes the funds of the State's organisational units, which are paid for the sale of spokes, if they do not use the funds they receive for their purchase. If they use them for their purchase, this includes revenue from the sale of part of the scooters when their stock is reduced and the sale of the rest of the scooters when the service is cancelled. This does not include the revenue of the State Budget account from the sale of spokes to sales points, which belongs to item 1702.
(5) This item also includes revenue from any control staff winnings in overseeing compliance with gambling law.
(6) This item also includes revenue recovered unduly, in particular revenue recovered as a result of the payer's error. In this heading, the amounts of such revenue recovered in the same year in which they were collected shall be assigned to this item (in the following year or years they shall be recovered from expenditure and classified under subheading 5909). '
24. In Part B of the Annex, at the end of the title of heading 2342, the words "and for the management of watercourses' are added:" This item is to be classified under Part One, Title X, of Act No. 254 / 2001 Coll., on Water and amending certain laws (Water Act), as amended, which have the character of revenue for the supply of goods and services. It is revenue from the levy on the quantity of groundwater collected (Section 88 of the Water Act) and payment to cover water flow and river basin management (Section 101 of the Water Act). Receipts under Part One, Title X, of the Water Act, which are the nature of the tax revenue, fall within subcategories 133, namely the charges for discharges of waste water into surface waters (Sections 89 to 99 of the Water Act), which are the charges for pollution of discharges of waste water as defined in Section 90 (4) and the charge for the volume of discharges of waste water determined in accordance with Section 90 (3), heading 1331 and the fee for authorised discharges of waste water into groundwater (Section 100) to heading 1336. Receipt of public-interest expenditure under Paragraph 102 of the Water Act shall include, if provided for non-investment expenditure or without distinction as to whether it is intended for non-investment or investment expenditure, item 4116 and, if provided for investment expenditure, item 4216. '
25. In Part B of the Annex to entry 3121, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The contributions received under Section 23a of the Vehicle Liability Insurance Act (Act No. 168 / 1999 Coll., as amended by Act No. 160 / 2013 Coll.) are also covered by the Damage Guarantee Fund of the Czech Insurers' Office, which the state's organizational bodies receive in the reserve fund under Section 48 (2) (d) of the Budget Rules, if they are intended for investment purposes (non-investment contributions belong to item 2321). '
26. In paragraph 2 of Part B of the Annex to the sub-grouping of headings 413, the number ", 4138 'is inserted after the entry number" 4137'.
27. In Part B of the Annex, at the end of the entry 4138, the words "Transfers from this treasury to the organisation's bank account are always classified under item 4138 and transfers from the bank account to item 548. In accounting for such revenue and expenditure of a bank account, neither the revenue items that have been collected into the treasury nor the expenditure items that have been paid out of it (used for accounting for an account of 261 - Cashier) nor item 5182 shall be used. '
28. In Part B of the Annex, at the end of the title of heading 5011, the words "excluding staff in service places' are replaced by the words" including the salaries of civil servants' (Section 6 of Act No. 234 / 2014 Coll., on Civil Service) '.
29. In Part B of the Annex to entry 5012, the words "armed corps and units' are replaced by the words" security corps and forces'.
30. In Part B, the title of heading 5013 is replaced by the title "Salaries of employees in official posts under the Civil Service Act ', and at the end of the entry, the words" and salaries of employees in employment in official posts (fixed-term pursuant to § 178 of the Civil Service Act or temporarily pursuant to § 190 (2) and (4), § 191 (2), § 192 (4) and § 193 (3) of the same Act' are added.
31. In paragraph 4 of the Annex to Part B, the sentence "The provision of material or cash for temporary use is also a service 'is inserted after the second sentence.
32. In Part B of the Annex to entry 5136, the following sentence is added at the end: "Only expenditure on the purchase of paper books and not on books recorded on electronic media is to be entered in item 5136. '
33. In the Annex to Part B, item 5137 reads: "Expenditure on the supply of tangible non-deductible non-user items (Sections 499 and 500 of the Civil Code), the valuation of which is CZK 40,000 or lower and the period of application in the organisation of more than one year [Section 14 (6), first sentence and Section 49 (b) of Decree No. 410 / 2009 Coll., as amended], does not fall under the other sub-items of subheading 513. This item includes a technical evaluation of long-term tangible assets (even small ones), which does not exceed CZK 40,000 (below-limit technical evaluation, including paragraph 6 of item 5171)."
34. In Part B of the Annex, in entry 5139, the words ", cards, registration marks, validation marks, inspection stickers, promotional materials' are inserted after the words" disinfectants'.
35. In Part B of the Annex, the following sentence is added at the beginning of the sub-grouping of items 514: "The items of this subgrouping include expenditure on services consisting of the provision of funds for temporary use or the provision of rights depending on the fulfilment of a particular condition and part of the expenditure which the organisation considers to be incurred or incurred as a result of a change in the foreign currency rate."
36. In the Annex to Part B, in entry 5141, the first sentence is renumbered as paragraph 1, the second to fourth as paragraph 2, the fifth as paragraph 3, the sixth to eighth as paragraph 4 and the ninth as paragraph 5, and the following paragraph 6 is added:
"(6) Item 5141 includes not only interest on debit balances of current accounts and interest on borrowed funds (expenditure on positive debit interest), but also interest on bank accounts (deposits) and interest on borrowed funds, which are due to negative interest rates (expenditure on negative credit interest). '
37. In Part B of the Annex, in entry 5164, the first sentence is renumbered paragraph 1, paragraph 2 and paragraph 2, paragraph 4, and paragraph 3 are added:
"(4) Subheading 5164 also includes smelt under contracts other than agricultural pacht (Sections 2332 to 2344 and 2349 to 2357 of the Civil Code). Smelled under agricultural pâté contracts belongs to item 5165. '
38. In Annex B, in entry 5168, in paragraph 3, the words "material and intangible assets forming a part 'and in paragraph 4, the words" information and communication technologies' are replaced by the words "tangible property forming part of information and communication technologies' and the sentence" To item 5168, expenditure on services relating to material assets forming part of information and communication technologies' is added at the end of paragraph 4. expenditure on its acquisition shall be covered by the relevant appropriations according to its nature (headings 5137, 5139, 6122 and 6125). ';
39. In paragraph 6 of the Annex to Part B, entries 5171 are replaced by the following: "Technical evaluation in addition to technical evaluation of the material is below and above limit. The sublimit technical evaluation of the material assets is one for which 40 thousand CZK or less was issued. The sublimit technical evaluation of intangible property is one for which 60 thousand CZK or less was issued. The above-limit technical evaluation of material property in addition to material is one for which more than CZK 40,000 was issued. An excessive technical evaluation of intangible property is one for which more than CZK 60,000 was issued. Expenditure on the supply of sublimity technical evaluation of tangible assets other than material falls under heading 5137, irrespective of whether the assessed tangible assets are tangible fixed assets or small tangible fixed assets. Expenditure on the supply of a sub-limited technical evaluation of intangible assets shall, where computer programmes or databases are such assets, cover item 5172 and, in other cases, item 5179, irrespective of whether or not the assessed intangible assets are intangible assets. Expenditure on the supply of excess technical appreciation of tangible assets shall be included in the relevant item of sub-grouping of items 612 according to the nature of the material items assessed, irrespective of whether the assessed tangible assets are fixed tangible assets or small tangible fixed assets. Expenditure on the supply of excess technical appreciation of intangible assets shall be included in the relevant item of subgrouping of items 611, irrespective of whether or not the assessed intangible property is a fixed asset. Expenditure on procuring technical evaluation of the material shall include, in the absence of such expenditure, the long-term tangible assets or small-scale tangible long-term assets, item 5169; where it is incurred, item 612 shall be assigned, in the first case, to the relevant item of subgrouping, depending on the nature of the material items evaluated and item 5137 shall be included. ';
40. In paragraph 4 of the Annex to Part B, the words "Not to be included 'are replaced by the words" Except for the payments referred to in paragraph 3 of this Part'.
41. In the Annex in Part B, entry 5179 in paragraph 5, the words "trade unions for performance 'are replaced by the words" costs incurred by trade unions' performance organisations' and, at the end of the paragraph, the words "and the costs incurred by them and employers' organisations of activities to promote mutual action at national or regional level concerning the important interests of workers (Section 320a of Act No. 262 / 2006 Coll., Labour Code, as amended by Act No. 205 / 2015 Coll.) 'and the following paragraphs 15 to 17 are added at the end of the filling:
"(15) The contributions of the association (§ 214 to 302 of the Civil Code) established under Czech law, which the organisation co-founded or became its member (the organisational component of the State after the fulfilment of the conditions under § 30 (2) of Act No. 219 / 2000 Coll., on the property of the Czech Republic and its presentation in legal relations, as amended by Act No. 51 / 2016 Coll.), are also included in the contributions which are not in the nature of transfers but are granted to it as a consideration for membership rights. Transfers to associations belong to headings 5222 and 6322.
(16) Paragraph 15 shall also apply to payments of the same type to associations and similar organisations which are not established under Czech law if they do not go abroad. This includes the member financial contributions by the European grouping of territorial cooperation (Regulation (EC) No 1082 / 2006 of the European Parliament and of the Council on the European grouping of territorial cooperation (EGTC), as amended by Regulation (EU) No 1302 / 2013 of the European Parliament and of the Council) based in the Czech Republic (Sections 18a to 18h of Act No. 248 / 2000 Coll., on promoting regional development, as amended). Member financial contributions by European territorial cooperation groups located in the territory of another Member State of the European Union shall fall under heading 5532.
(17) Fees for commodity exchanges [Paragraph 12 (2) (q) of Act No. 229 / 1992 Coll., on commodity exchanges, as amended by Act No. 285 / 2005 Coll.], which have imposed on persons buying goods, services or services through them, shall also be included in item 5179. Where they are valid through exchange or private arrangements (Sections 23 and 29 to 32 of the Commodity Exchange Act), they shall be classified under heading 5192. ';
42. In Part B of the Annex to entry 5192, the following sentence shall be added at the end of paragraph 1: "This item does not cover expenditure declared as refunds, which in fact have the character of transfers (paragraph 12 of this entry). 'and the following paragraph 12 is added at the end of the entry:
"(12) This item does not cover payments referred to as refunds or contributions to the payment of certain values, if they are not calculated from the values (expenditure, costs, property prices) to be substituted or directly derived from the damage to be compensated. It is one of the transfers, even if it is called the legislation that introduces it as compensation or contributions to pay values. For example, it is a contribution granted by the Municipality of the Ministry of the Interior to cover costs incurred in connection with the installation for the provision of foreigners in their territory pursuant to Section 151 (1) of Act No. 326 / 1999 Coll., on the residence of foreigners in the Czech Republic and on the amendment of certain laws, as amended by Act No. 314 / 2015 Coll. (it also includes grants for the development of the municipality under paragraph 2 of the same section to item 5321 and in revenue to item 4116)."
43. In Part B of the Annex to entry 5194, the first sentence is replaced by the following: "Tickets for cultural performances and sports matches shall be considered as gifts in kind."
44. In Part B of the Annex to entry 5199, the first sentence is renumbered as paragraph 1 and the second sentence as paragraph 2 and the following paragraph 3 is added:
"(3) Item 5199 also includes money issued in cash to control officers for control purchases [§ 8 (b) of Act No. 255 / 2012 Coll., on Control (Control Regulations)]. '
45. In the Annex to Part B, in the entry for 5229, the second sentence is deleted.
46. In the Annex to Part B, in entry 5363, the first sentence is renumbered as paragraph 1, the second sentence as paragraph 2 and the third sentence as paragraph 3, and in paragraph 2, the word "13 'is replaced by" 5 and 7 to 16' and the words "Act No. 477 / 2008 Coll. 'are replaced by the words" Acts No. 477 / 2008 Coll., No. 281 / 2009 Coll., No. 465 / 2011 Coll. and No. 24 / 2015 Coll. (Transfers pursuant to § 22 (6) belong to item 5909)'.
47. In Part B of the Annex, at the end of entry 5365, the sentence "Counties and municipalities shall include the expenses of paying taxes on their income (Section 3 (1) (a) and Section 4 (1) (g) of the Finance Act on Taxation (Act No. 243 / 2000 Coll., as amended)), even if they do not carry out and collect their income and only keep the amount corresponding to that tax in their bank account. Non-existent income of this amount shall be classified as regions under item 1123 and municipalities under item 1122. ';
48. In the Annex to Part B in the entry 5424 in the sentence first and second, the words "pursuant to Section 128 of Act No. 234 / 2014 Coll., on Civil Service. This includes also" replaced by "as," after "for example," the words "as a salary of a reduced amount in the event of temporary incapacity for service pursuant to § 128 of Act No 234 / 2014 Coll., on the Civil Service, as a monthly remuneration of a reduced amount," after "(Act No. 128 / 2000 Coll., as amended)," the comma is replaced by "a" and between "or" and "according to" the words "as compensation for wages or salaries."
49. In Part B of the Annex, entry 5499 reads as follows:
"(1) All transfers to the population not specified elsewhere, such as pocket-holders of institutions and children's homes, refugee camps, state contributions to supplementary pension insurance, interest-rate contributions to individual housing, young marriages, building savings, etc.
(2) This includes military secondary school allowance and one-off monetary assistance to bridge a difficult social situation.
(3) It also includes direct payments of non-refundable contributions and remuneration to employees under collective bargaining agreements from the social funds of municipalities and regions. It includes, for example, direct contributions to the purchase of recreational or spa vouchers.
(4) Under item 5499, the recruitment, qualification and stabilisation contribution of professional soldiers (Sections 69 to 70b of Act No. 221 / 1999 Coll., on professional soldiers, as amended by Acts No. 254 / 2002 Coll. and No. 332 / 2014 Coll.) are also included. '
50. In Part B of the Annex, the words "European Communities' shall be replaced by the words" European Union 'in the names 5513, 5514, 5515, 5750 and 6750, in the name of the sub-grouping of items 575 and 675 and in the entry 5513.
51. In Part B of the Annex to entry 5909, the first sentence is renumbered paragraph 1, paragraph 2, paragraph 3, paragraph 4, paragraph 5, paragraph 5, paragraph 6, and paragraphs 7 to 9 are added:
"(7) This includes the contributions to the National Fund (Section 37 of Act 218 / 2000 Coll., as amended) or to another certifying authority of the operational programmes of the European Union [Article 123 to 126 of Regulation (EU) No 1303 / 2013 of the European Parliament and of the Council] implemented to compensate for irregularities in the management of funds provided from the European Structural and Investment Funds and with the funds for their pre-financing [Article 2 (36) of Regulation (EU) No 1303 / 2013 of the European Parliament and of the Council], if the European Union cannot make financial corrections to compensate for such irregularities by total or partial cancellation of the contribution to the programme or parts of the programme (Articles 85 and 143 to 147 of the same Regulation).
(8) Under heading 5909, the intelligence services [§ 3 of Act No. 153 / 1994 Coll., on the Intelligence Services of the Czech Republic, as amended, and § 16 (2) (e) of Act No. 154 / 1994 Coll., on the Security Information Service, as amended, Act No. 289 / 2005 Coll., on Military Intelligence, as amended, and § 16 (2) (e) of Act No. 2 / 1969 Coll., on the establishment of ministries and other central bodies of the Government of the Czech Republic, as amended, as amended, Act No. 290 / 2005 Coll.] in the records of expenditure not covered by all of their non-investment expenditure for the purpose of the secrecy of their detailed classification (§ 3 (§ 3 (13) of this Decree), under Section 6 of Annex 18 to the Government Regulation No. 522 / 2005 Coll.
(9) This appropriation is intended to cover the following expenditure:
52. In Part C, at the end of paragraph 5162, the sentence "This includes the activities of the Defence Standardisation, Cataloguing and State Quality Verification Office (Section 1, paragraph 1 of Act No. 309 / 2000 Coll., on Defence Standardisation, Cataloguing and State Verification of Quality of Products and Services intended to ensure State Defence and on Change of Trade Act, as amended by Act No. 250 / 2014 Coll. '
53. In Part C of the Annex, the words "such as the activities of the Office for Standardisation, Cataloguing and State Quality Verification 'shall be deleted from paragraph 5169.
Transitional provisions
1. The budget structure provided for in Decree No 323 / 2002 Coll., as effective before the date of entry into force of this Order, shall apply to the classification of revenue collected and expenditure effected before the date of entry into force of this Order and to the classification of the budget of such revenue and expenditure before that date.
2. The organisational component of the State which has included the salaries of the staff serving in employment, written off from the budget expenditure account as of 1 January 2016, in accordance with the budget structure provided for in Decree No. 323 / 2002 Coll., as effective before the date of entry into force of this Order, but contrary to Annex 4 to Act No. 400 / 2015 Coll., on the State Budget of the Czech Republic for 2016, to item 5011, shall be assigned by 29 February 2016 to item 5013.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Babiš v. r.
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Regulation Information
| Citation | Decree No. 56 / 2016 Coll., amending Decree No. 323 / 2002 Coll., on the budget composition, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.02.2016 |
|---|---|
| Effective from | 15.02.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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