Act No. 563 / 1990 Coll.
Law on Federation budgetary rules
Valid
Effective from 01.01.1991
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563
THE LAW
of 13 December 1990
on the budget rules of the Federation
The Federal Assembly of the Czech and Slovak Federal Republic decided on this law:
COMMON PROVISIONS AND RELATIONS BETWEEN THE STATE BUDGET OF FEDERATION AND THE STATE BUDGET OF THE CZECH REPUBLIC AND THE SLOVAK REPUBLIC
Common provisions
(1) The budgets of the Czech and Slovak Federal Republic are as follows:
(a) the State Budget of the Czech and Slovak Federal Republic (hereinafter referred to as the State Budget of the Federation),
(b) budgets of the State Funds of the Czech and Slovak Federal Republic (hereinafter referred to as the "Federal special-purpose funds"),
(2) The financial year is the same as the calendar year.
(3) The federal budget, the federal special-purpose funds, the state budget of the Czech Republic and the state budget of the Slovak Republic (hereinafter referred to as the "state budgets of the Republics'), the state funds of the Czech Republic, the state funds of the Slovak Republic and the budgets of the local authorities have a uniform classification of revenue and expenditure, as well as a uniform method of accounting and accounting for the implementation of the budgets.
(4) The method of classifying revenue and expenditure, the manner in which accounts are kept and records of the implementation of the budgets referred to in paragraph 3 shall be laid down in general binding legislation.
Relations between the Federation State Budget and the Republic State Budget
(1) The Czech and Slovak Federal Republic (hereinafter referred to as the "Federation"), the Czech Republic and the Slovak Republic are independent in their budgetary management.
(2) The management of the state budget resources of the Federation and the state budgets of the Republics applies the uniform principles of financial and budgetary policy agreed between the governments of the Czech and Slovak Federal Republic, the Czech Republic and the Slovak Republic.
STATE BUDGET OF FEDERATION AND SUMMARY OF THE SUMMARY OF THE PUBLIC BUDGET
State Budget of the Federation
(1) The financial management of the Federation is governed by the Federal State Budget. The federal budget of the Federation shall be laid down by law (hereinafter referred to as the "Budget Act ') for each year.
(2) The Federation State Budget covers all expected federal revenue, as well as expenditure on securing the tasks and covering the needs of the Federation in a given financial year, excluding the revenue and expenditure of federal special-purpose funds (Section 22).
(3) Government proposals for federal budget laws are presented in detail.
Revenue from the Federation State Budget
(1) The revenue of the Federation State Budget is:
(a) the revenue of the federal central authorities, as well as the revenue of the budgetary organisations and the contributions of the contribution organisations under their responsibility;
(b) fees paid in connection with the exercise of the competence of the State authorities of the Federation, with the exception of fees paid by stamp marks;
(c) contributions from the Czechoslovak State Bank,
(d) taxes and levies on organisations under the jurisdiction of the Federal Ministry of Defence and the Federal Ministry of Interior, unless otherwise provided for in the specific regulation, 1)
(e) taxes and levies on foreign-based entities, unless the special rule provides that the income of the Republics is concerned;
(f) customs duties and import or export allowances,
(g) a percentage of 35% of turnover and import tax revenue;
(h) a percentage of 35% of the income of the income income 2) and agricultural income tax, 3)
(i) repayment of government loans granted abroad and payment of compensation for participating in government loans;
(j) repayments of repayable financial assistance granted from the State Budget of the Federation in recent years outside entities transferred to the Republic;
(k) other revenue provided for by law.
(2) The Federation's shares in the proceeds of the tax collected under paragraph 1 (g) and (h) may be amended by the Budget Act.
(3) In order to meet the Federation's financial needs, the Federation's funds from previous years or other funds obtained may be used exceptionally with the approval of the Federal Assembly.
State budget expenditure of the Federation
The State Budget of the Federation shall be paid or provided:
(a) expenditure on the activities of, and through, the activities of, federal central authorities and the expenditure of budgetary organisations and contributions to, the contribution organisations under their responsibility;
(b) special-purpose means for the payment of defence preparations in the national economy and other tasks of the Federation, paid through the national budgets of the Republics and the budgets of the territorial authorities;
(c) grants and repayable financial assistance provided to support economic policy of the Government of the Czech and Slovak Federal Republic, agreed with the governments of the Czech Republic and the Slovak Republic,
(d) government loans and funds granted abroad;
(e) expenditure relating to the federal government debt, as well as expenditure on the purchase of securities from other entities implemented through the Federation's state budget;
(f) other expenditure provided for by law.
Providing subsidies from the Federation State Budget
(1) Subsidies from the State Budget of the Federation shall be provided for specific actions or for pre-defined headings of needs, under conditions established by the principles of subsidy policy approved by the Government of the Czech and Slovak Federal Republic in agreement with the Government of the Czech Republic and the Government of the Slovak Republic.
(2) If the scope and nature of the subsidy so requires, in particular in the case of public procurement, the Government of the Czech and Slovak Federal Republic shall submit a proposal to the Federal Assembly for its nominal approval, which shall also be reported on how the subsidy was used.
Federal budget reserves
(1) In order to ensure budgetary management, the necessary and unforeseen expenditure shall be covered by reserves in the federal budget, which shall also cover the loss of budget revenue.
(2) The reserves of the Federal State Budget constitute the budget reserve of the Government of the Czech and Slovak Federal Republic (hereinafter referred to as the "government budget reserve") and special-purpose reserves. Their amount shall be approved by the Federal Assembly under the Budget Act.
(3) The government of the Czech and Slovak Federal Republic shall manage the reserves of the Federal State Budget, which may provide that, to the extent and under the conditions laid down therein, the Minister of Finance of the Czech and Slovak Federal Republic shall decide on their use on a case-by-case basis and, as regards the use of special-purpose reserves, the Minister of Finance of the Czech and Slovak Federal Republic in agreement with the relevant member of the Government of the Czech and Slovak Federal Republic.
(4) The Government of the Czech and Slovak Federal Republic reports to the Federal Assembly on the management of government budget reserves and special purpose reserves.
Budget of federal central authorities
(1) The revenue and expenditure of the federal budget of the Federation are broken down into chapters corresponding to the respective federal central authorities (hereinafter referred to as "federal central authority budgets"). The revenue and expenditure of the federal budget of the Federation, which are of a general nature and do not fall within the competence of a federal central authority, are the budget chapter of the General Treasury, administered by the Finance Minister of the Czech and Slovak Federal Republic.
(2) The budgets of the federal central authorities include their own budget revenue and expenditure, revenue and expenditure of the budgetary organisations and contributions and, where appropriate, contributions from the contribution organisations under their responsibility. The budgets of the federal central authorities shall also include subsidies from the federal budget for the tasks and activities under their responsibility.
(3) The Federal Central Authorities are discussing draft budgets in the competent bodies of the Federal Assembly; the draft budget of the General Treasury Chapter is being discussed by the Federal Ministry of Finance in the bodies of the Federal Assembly.
Constitution of the Federation State Budget and summary of public budgets
(1) The draft federal budget of the Federation is drawn up by the Federal Ministry of Finance in cooperation with other federal central bodies and submitted to the Government of the Czech and Slovak Federal Republic. The proposal shall also be accompanied by an overview of the forecast data on the overall budget management of the Federation, Republics and Territorial Authorities (hereinafter referred to as "the summary of public budgets'), which it produces in cooperation with the Ministry of Finance of the Republic. The Government of the Czech and Slovak Federal Republic submits the federal budget to the Federal Assembly for approval; At the same time, it shall provide it with an overview of the summary of public budgets.
(2) The Federal Ministry of Finance directs work on the establishment of the federal budget of the Federation and methodically directs work on drawing up a summary of public budgets. It shall determine, after consultation with the Ministry of Finance of the Republic, the extent of the supporting documents submitted by the Ministry of Finance of the Republic and their presentation.
(3) Following approval of the federal budget of the Federation Federal Ministry of Finance
(a) carry out a breakdown of the federal central authorities' national budget indicators;
(b) ensure the publication and implementation of data on the federal budget and the summary of public budgets.
Budget provisional
(1) If the budget law for the year in question is not approved before 1 January of the financial year, the budget management shall be governed by the budget management from 1 January of the financial year until the budget law for that year (hereinafter referred to as the "budget provisional") has been published in accordance with the draft budget of the Federation negotiated in the Government of the Czech and Slovak Federal Republic.
(2) If the draft federal budget is not discussed by the Government of the Czech and Slovak Federal Republic by 1 January of the financial year, the Government of the Czech and Slovak Federal Republic shall, with the prior approval of the Federal Assembly, take the necessary measures to ensure budgetary management at the time of the budget provisional.
(3) Budget revenue and expenditure effected at the time of the budget provisional period shall be charged to the Federal State Budget following its publication.
PRINCIPLES FOR ECONOMIC MANAGEMENT BY STATE BUDGET FEDERATION
(1) The Government of the Czech and Slovak Federal Republic is responsible to the Federal Assembly for managing the resources of the Federal State Budget and reports on the implementation of the State Budget at least once a quarter.
(2) The Government of the Czech and Slovak Federal Republic may, if required by the safeguarding of economic policy objectives, bind the federal budgetary resources during the year. This appropriation may be mobilised only with its consent.
(3) Ministers and heads of other federal central bodies are responsible for the implementation of the federal budget of the Federation and discuss reports on the implementation of the budgets of the federal central authorities in the competent bodies of the Federal Assembly.
(4) During the year, the Federal Ministry of Finance is conducting analyses of the development of financial management in the Czech and Slovak Federal Republic and is informing the Government of the Czech and Slovak Federal Republic.
Timeliness and effectiveness of budgetary appropriations
(1) Budget appropriations may be used only until the end of the financial year and for the purposes for which they were assigned by the Federation State Budget.
(2) In order to ensure the smooth management and proper fulfilment of the obligations of the organisations, the Federal Ministry of Finance may provide for derogations from the time and purpose of use of the appropriations, in general by binding legislation.
Reimbursement of non-budgeted needs
(1) If there is a need for budget unsecured remuneration during the year, it can be ensured
(a) the more economical implementation of other tasks, or of the postponement or limitation of another, less urgent task, in order to obtain the necessary amount within the different types of budgetary expenditure;
(b) using the extra-budgetary resources of an organisation or a superior body;
(c) budgetary measures;
(d) the reserves of the Federal State Budget,
only if this does not contradict the restrictions laid down in the Federal State Budget Act for the relevant year.
(2) The Government of the Czech and Slovak Federal Republic or, exceptionally, under its authority, the Minister of Finance of the Czech and Slovak Federal Republic may authorise, to the extent and under the conditions laid down in the State Budget Act of the Federation for the relevant year, the implementation of the expenditure necessary for the management of the Federation and not covered by the State Budget of the Federation, provided that it cannot be covered by the budget of the Federal Central Authority, provided that its reimbursement is ensured by higher revenue or savings in other expenditure in the Federation State Budget or by the removal of other, less urgent expenditure, or by the Federal Budget reserves. Similarly, a reduction in some of the federal budget revenue may be authorised. The Government of the Czech and Slovak Federal Republic shall inform the Federal Assembly of these measures in the framework of reports on the implementation of the Federal State Budget.
Budgetary measures
(1) The budgetary measure means:
(a) the transfer of appropriations between types of expenditure or revenue;
(b) authorisation to exceed the budget of a subordinate organisation;
(c) the tying of appropriations.
(2) The procedure and scope of authorisation for the implementation of budgetary measures are laid down in general binding legislation.
CONTROL OF BUDGETARY ECONOMIC MANAGEMENT AND RESULTS OF BUDGETARY EXAMINATION
The Federal Ministry of Finance shall control the management of the federal budget resources of the Federation with federal central authorities and their managed budgetary and contribution organisations and federal special-purpose funds. The control of payments made by the Federation State Budget and the subsidies provided by the Federation State Budget to organisations under the responsibility of the federal central authorities shall be carried out by the territorial financial authorities; if necessary, such checks may be carried out directly by the Federal Ministry of Finance.
Consequences of a breach of budgetary discipline
(1) The undue use or retention of funds of the federal budget or federal special-purpose funds shall be subject to the obligation of the entity to which they have been provided to pay the same amount to the federal budget or, where appropriate, to the federal special-purpose fund. At the same time, that body shall pay a penalty of 1 per cent of the amount unduly used or withheld for each day of unauthorised use or retention of funds, up to and including that amount.
(2) Penalty and payment of amounts unduly used or withheld shall be imposed by the Federal Ministry of Finance or by the Territorial Financial Authority.
(3) Where the infringement of budgetary discipline referred to in paragraph 1 has been detected by internal control of the institutions or organisations and notified to the competent authority referred to in paragraph 2 before the control carried out by it is initiated, the periodic penalty payments shall be reduced by half.
(4) The periodic penalty payments referred to in paragraphs 1 and 3, which in each case shall not exceed 500 CZK, shall not be paid.
(5) The periodic penalty payments referred to in paragraphs 1 and 3 may not be recovered after 10 years counted from the end of the calendar year in which the budget discipline referred to in paragraph 1 was infringed.
(6) The Federal Ministry of Finance may, in order to avoid hardness, authorise relief from the provisions of paragraphs 1 and 3.
STATE FINAL ACCOUNT OF FEDERATION AND SUMMARY OF FINAL ACCOUNTS
Establishment of the Federation State Final Account and summary summary of final accounts
(1) The State Final Account of the Czech and Slovak Federal Republic (hereinafter referred to as the State Final Account of the Federation) contains data on the results of the management of the budget of the State Budget of the Federation for the relevant financial year.
(2) The Federal Ministry of Finance draws up a draft State Final Account of the Federation and submits it to the Government of the Czech and Slovak Federal Republic. At the same time, it shall, in cooperation with the Finance Ministers of the Republics, provide the Government of the Czech and Slovak Federal Republic with an overview of the financial results of the overall budget management of the federations, Republics and local authorities (hereinafter referred to as the "summary of final accounts'). The Government of the Czech and Slovak Federal Republic shall submit a draft State Final Account to the Federal Assembly for approval; simultaneously provide him with an overview of the summary of the final accounts.
(3) The Federal Ministry of Finance directs the work on the establishment of the Federation State Final Account and methodically directs the work on drawing up a summary of the accounts. It shall determine, after consultation with the Ministry of Finance of the Republic, the extent of the supporting documents submitted by the Ministry of Finance of the Republic and their presentation.
Final accounts of federal central authorities
The Federal Central Authorities shall draw up a final account on the results of their annual budgetary management. The Federal Central Authorities shall discuss it in the competent bodies of the Federal Assembly. The final account of the chapter of the General Treasury is discussed by the Federal Ministry of Finance in the bodies of the Federal Assembly.
The Government of the Czech and Slovak Federal Republic, after a previous discussion with the governments of the Czech Republic and the Slovak Republic, shall submit to the Federal Assembly for approval a proposal for the use of the surplus of the Federation State Final Account or the way in which its deficit is paid.
STATE FINANCIAL ASSETS AND FEDERATION LIABILITIES
(1) The State Financial Assets of the Czech and Slovak Federal Republic (hereinafter referred to as the "State Financial Assets of the Federation") are the funds generated from the results of the budget management of the previous years and other financial operations of the Federation. The State Financial Liabilities of the Czech and Slovak Federal Republic (hereinafter referred to as the "State Financial Liabilities of the Federation ') are liabilities of previous years.
(2) The Federal Ministry of Finance shall keep records of the State financial assets and liabilities of the Federation.
(3) The Government of the Czech and Slovak Federal Republic reports on the state, movement and composition of the State Financial Assets and Liabilities of the Federation to the Federal Assembly, together with the draft State Final Account of the Federation.
State funds resulting from the budget management of the Federation from previous years may be used only with the approval of the Federal Assembly. Other financial operations of the Federation can be used only with the approval of the Government of the Czech and Slovak Federal Republic.
FEDERAL ACCOUNTING FUNDS
A separate federal special purpose fund may be set up by the Federal Assembly as a legal entity for the financing and management of tasks specifically provided for them. The scope of the activities of the federal special purpose fund sets out in more detail the status approved by the Government of the Czech and Slovak Federal Republic.
(1) Save as otherwise provided in the law establishing a federal special-purpose fund,
(a) the Federal Special Purpose Fund shall be drawn up and submitted to the Federal Ministry of Finance for each financial year a draft budget for revenue and expenditure and an overview of the accounts receivable and payable by that Fund;
(b) the budget of the federal special-purpose fund is only involved in the federal budget of the Federation with its financial relations;
(c) the Federation shall not be liable for the obligations of federal special-purpose funds and shall not be liable for the obligations of the Federation.
(2) The budgets of the federal special-purpose funds are annexed to the federal budget; the final accounts of these funds are annexed to the Federation State Final Account.
PRINCIPLES FOR THE ECONOMIC AND CONTRIBUTION ORGANISATIONS
Establishment, modification and cancellation of budgetary and contribution organisations
(1) The Federal Central Authorities shall establish budgetary organisations or contribution organisations as legal entities to carry out their tasks in their field of competence. If new requirements for the federal budget of the Federation arise from the establishment, cancellation, change in subordination or change in the way in which the budgetary or contribution organisation is financed, the approval of the Federal Ministry of Finance is required to be established.
(2) The Federal Central Authority (hereinafter referred to as the "Founder") shall issue an establishment certificate containing:
(a) the designation of the founder;
(b) the name, address and identification number of the organisation; the name must exclude the possibility of confusion with the names of other organisations;
(c) the definition of the basic purpose and the corresponding subject matter of the activity;
(d) designation of statutory bodies;
(e) the definition of the assets to which the organisation has the right to operate;
(f) defining the period for which the organisation is established.
(3) The division, merger or merger of a budgetary or contribution organisation takes place on a date designated by the founder in a decision to determine the extent to which the rights and obligations of the new or, where appropriate, the acquiring organisations are transferred.
(4) Budget or contribution organisations shall also cease to exist in the cases referred to in paragraph 3. In this case, they shall cease to be the date specified in the decision to revoke. The rights and obligations of the cancelled organisation shall be transferred to the founder on the date of their demise.
(5) The founder shall ensure the notification of the establishment of the organisation according to its registered office in the Central Journal of the Czech Republic or in the Central Journal of the Slovak Republic, specifying the information referred to in paragraph 2.
Financial management
(1) The budgetary organisation shall manage the budgetary resources of its revenue and expenditure budgets, as determined by the body responsible for its budget. The financial relations determined by the founder under its budget shall apply to the contribution organisations.
(2) Budgetary and contribution organisations are required to ensure that they achieve the specified revenue and carry out the specified tasks. Budgetary expenditure may be used by organisations only for their intended purposes, economically and efficiently, up to the limits and binding indicators set out in the budget.
(3) In its management, the organisation shall not take measures that are not covered by the budget unless their reimbursement is ensured in advance by budgetary measures.
(4) General binding legislation provides
(a) a more detailed method of financial management of budgetary and contribution organisations;
(b) expenditure on medical, pre-school and other facilities and activities borne by budgetary and contribution organisations.
(5) In order to enhance material interest in the fulfilment of the tasks set out in the quality required and to increase the interest in economy, budgetary and contribution organisations may create specific funds under the conditions laid down in general binding legislation; the balances of these funds are not forfeited at the end of the year.
PROVISIONS GENERAL, TRANSITIONAL AND FINAL
Detection of budgetary implications of legislation and other measures
(1) For proposals for generally binding legislation, measures by the Government of the Czech and Slovak Federal Republic, the Czech Republic, the Slovak Republic and other measures by central authorities, as well as measures by federal special-purpose funds, state funds of the Czech Republic and state funds of the Slovak Republic, the appellant must state and justify the expected economic and financial consequences for the federal budget of the Federation. Where such proposals are based on permanent or multiannual budgetary entitlements, they shall state in their justification the expected financial impact over the coming years or the overall financial intensity of the proposed measures or programmes.
(2) The appellant will discuss these consequences in advance with the Federal Ministry of Finance.
The Minister of Finance of the Czech and Slovak Federal Republic is hereby authorised to:
(a) approve state guarantees up to the amount set by the Government of the Czech and Slovak Federal Republic, in particular for loans granted to state enterprises and other state organisations by banks and savings banks, as well as repayable financial assistance from the State Budget of the Federation;
(b) take the measures necessary to overcome the temporary disagreement between the revenue and expenditure of the Federation State Budget.
(1) The Federal Ministry of Finance, in agreement with the Ministry of Finance of the Republics and the Federal Statistical Office, shall issue a generally binding legislation for the implementation of Section 1 (4).
(2) The Federal Ministry of Finance will issue generally binding legislation to implement § 12 (2), § 14 (2), § 25 (4) and (5).
(1) Act No. 129 / 1989 Coll., on the CSSR budget system and on the rules on the management of budgetary appropriations (budgetary rules) shall apply to the budget management in 1990 and to the establishment of the Federation State Final Account for 1990.
(2) The infringement of budgetary discipline which took place before the date of application of this law and which was found to be in force shall be assessed in accordance with existing legislation. If the contributions for breaches of budgetary discipline were higher under previous rules than under this law, this law shall apply.
It shall be repealed:
(a) Act No. 129 / 1989 Coll., on the budgetary system of the CSSR and on the rules on the management of budgetary appropriations (budgetary rules),
(b) Decree No. 123 / 1978 of the Federal Ministry of Finance Coll., on the conduct of periodic revisions of the economy.
This Act shall take effect on 1 January 1991.
Havel v. r.
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Regulation Information
| Citation | Act No. 563 / 1990 Coll., on the Budget Rules of the Federation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1990 |
|---|---|
| Effective from | 01.01.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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