Act of the Czech National Council No. 576 / 1990 Coll.
Act of the Czech National Council on Rules of Management of Budget Resources of the Czech Republic and of Municipality in the Czech Republic (Budget Rules of the Republic)
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Effective from 01.01.1991
Contents
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576
THE LAW
Czech National Council
of 20 December 1990
on the management rules for the budgetary resources of the Czech Republic and the municipalities in the Czech Republic (budgetary rules of the Republic)
The Czech National Council decided on this law:
Basic provisions
The Act regulates the creation, position and function of the state budget of the Czech Republic (hereinafter referred to as the "state budget of the Republic '), the state closing account of the Czech Republic (hereinafter referred to as the" state closing account of the Republic'), the budgets of the municipalities and the district offices. It lays down the principles governing the management and control of budgetary resources. The Act sets out the revenue and expenditure of the state budget of the Republic, the budget of the Municipality (1) and the budgets of the District Offices (2) and regulates the establishment and management of state funds of the Czech Republic (hereinafter referred to as the "State Funds of the Republic ').
State budget of the Republic
The financial management of the Czech Republic is governed by the state budget of the Republic.
Content of the State Budget of the Republic
The state budget of the Republic includes the expected revenue as well as expenditure on securing the tasks and covering the needs of the Czech Republic in a given financial year. It also includes financial relations with the budgets of municipalities, district offices and the budgets of the state funds of the Republic.
Revenue from the state budget of the Republic
(1) The revenue of the State Budget of the Republic shall include, unless otherwise provided for in this or in a special law:
(a) taxes, levies, duties and other similar government revenue collected in the Czech Republic;
(b) fees levied by the Czech authorities,
(c) revenue from the central authorities of the Czech Republic (hereinafter referred to as "central authorities"), as well as revenue from budgetary and contribution organisations within their competence,
(d) instalments of repayable financial assistance granted from the state budget of the Republic in recent years;
(e) instalments of repayable financial assistance provided from the Federation State Budget in recent years to entities whose registered office is in the Czech Republic;
(f) income from state property,
(g) other revenue provided for by the Special Act.
(2) The State Budget of the Republic may use funds from previous years, or funds obtained by lending or selling state securities, to meet the necessary needs. The use of these funds can only be made with the approval of the Czech National Council.
State budget expenditure of the Republic
(1) The national budget of the Republic shall bear:
(a) expenditure on the activities of, and through, the central authorities of budgetary organisations and contributions to, the contribution organisations under their responsibility;
(b) expenditure on the issue and administration of State securities, on the payment of income to owners, including the purchase of the issue after the end of the maturity period, as well as expenditure on the purchase of securities from other entities, implemented through the State budget of the Republic;
(c) repayments of loans received and interest on them, and any repayments of liabilities resulting from the loan guarantees taken over;
(d) subsidies to municipalities and district authorities,
(e) expenditure on property damage, 3)
(f) other expenditure provided for by law.
(2) Special-purpose subsidies shall be granted for specific actions or pre-determined headings of needs under the conditions laid down in the principles of the subsidy policy. They may be used only for specified purposes and shall be subject to annual settlement with the State Budget of the Republic.
(3) The national budget may:
(a) grants and repayable financial assistance to legal persons and natural persons engaged in business activities, 4)
(b) repayable financial assistance to municipalities and district authorities and through them to organisations established or established by them;
(c) subsidies to civil associations (5) and political parties (6)
(d) grants to legal persons who are established to provide health, education, cultural and social services and to provide social and legal protection for children and to natural persons who provide such services or social and legal protection for children solely for those purposes;
(e) grants to the State Funds of the Republic, amounting to the amount fixed for each Fund by the State Budget Act;
(f) contributions to natural persons under special regulations, 7)
(g) grants to natural persons who are not engaged in business activities and who are engaged in the breeding of bees are held by breeders to ensure the natural breeding of livestock, 7b) or are owners or tenants of the forest.
Draft State Budget of the Republic
(1) The draft State Budget of the Republic is drawn up by the Ministry of Finance of the Czech Republic (hereinafter referred to as "the Ministry of Finance") in cooperation with the central authorities and bodies responsible for managing the State Funds of the Republic and submitting it to the Government of the Czech Republic (hereinafter referred to as "the Government"). In drawing up the draft state budget of the Republic, account shall be taken of the needs of the municipalities. The opinion of the competent authority of the Czech National Council on the budgets of the chapters of the Czech National Council and the Supreme Audit Office is also taken into account. The draft budgets of the State Funds of the Republic are annexed to the draft State Budget of the Republic.
(2) The state budget of the Republic is approved by the Czech National Council for the financial year, which is identical to the calendar year.
(3) The draft State Budget of the Republic is submitted by the Government to the Czech National Council for approval so that the Act on the State Budget of the Czech Republic for the relevant financial year can be approved before 1 January of this year.
Management of work on the draft state budget of the Republic
(1) The Ministry of Finance directs work on the draft state budget of the Republic.
(2) The central authorities and the authorities responsible for managing the State Funds of the Republic are required to submit to the Ministry of Finance the data necessary for the draft State Budget of the Republic. If the Ministry of Finance asks for such documents from the municipality and the district authorities, this obligation also applies to them.
(3) The Ministry of Finance is methodically directing the development of the budgets of central authorities, state funds of the Republic and regional authorities.
(4) After approval of the State Budget of the Republic, the Ministry of Finance shall carry out a breakdown of its indicators.
Budget provisional
(1) If the Act on the State Budget of the Czech Republic is not approved for the relevant financial year before 1 January of the financial year, the budget management shall be governed from 1 January of the financial year until the Act on the State Budget of the Czech Republic for this year has been published in accordance with the draft State Budget of the Republic submitted by the Government of the Czech National Council (hereinafter referred to as the "budgetary provisional budget").
(2) If the draft national budget of the Republic is not submitted by the Government to the Czech National Council before 1 January of the financial year, the Government will, with the prior approval of the Czech National Council, 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 State budget of the Republic after its publication.
Budget of central authorities
(1) The revenue and expenditure of the state budget of the Republic shall be broken down into chapters corresponding to the respective central authorities. Revenue and expenditure of the state budget of the Republic, which are of a general nature and are not covered by a central authority, shall constitute the budget chapter of the General Treasury. This chapter is managed by the Minister for Finance.
(2) The budgets of the central authorities shall include their own budget revenue and expenditure, revenue and expenditure of the budgetary organisations and contributions and, where appropriate, contributions from the contribution organisations within their competence. The budgets of the central authorities shall also include subsidies from the state budget of the Republic for the tasks and activities under their responsibility.
(3) The central authorities are discussing draft budgets in the competent bodies of the Czech National Council. The draft budget chapter of the General Treasury shall be discussed in the competent authorities by the Ministry of Finance.
ECONOMIC AFFAIRS BY STATE BUDGET OF THE REPUBLIC
Management responsibility
(1) The Government is responsible to the Czech National Council for the implementation of the state budget of the Republic and reports on its implementation on a quarterly basis.
(2) Ministers and heads of the other central authorities and bodies responsible for managing the national funds of the Republic are responsible for the implementation of the state budget of the Republic and discuss reports on the implementation of their budgets in the competent authorities of the Czech National Council. The Minister of Finance is discussing the implementation of the budget chapter General Treasury Administration in the competent authority of the Czech National Council.
(3) The Ministry of Finance shall continuously evaluate the implementation of the state budget of the Republic, the municipal budgets, the budgets of the District Offices and the budgets of the State Funds of the Republic and report on the results to the Government.
(4) The central authorities, regional authorities, municipalities, state funds of the Republic, budgetary and contribution organisations, beneficiaries of the State Budget of the Republic with the exception of political parties and movements 7a) and the bodies for which the State Budget of the Republic assumes guarantees of loans are required to submit the financial statements and other data required for an interim evaluation of the implementation of the State Budget of the Republic under a measure of the Ministry of Finance or under a measure of the central authority responsible for its budget chapter, announced by a notice of its publication in the Collection of Laws of the Czech Republic.
Timeliness and effectiveness of budgetary appropriations
(1) Budget appropriations may be used only in the relevant financial year for the purposes for which they were assigned by the Republic's State Budget.
(2) Derogations from the use of budgetary appropriations in terms of time and purpose may be provided for in general binding legislation in order to ensure smooth management and proper fulfilment of commitments.
Reimbursement of non-budgeted needs
(1) If there is a need for budget unsecured remuneration over the course of the year, it may be ensured by making other tasks more economical, or by delaying or limiting any other, less urgent task within the different types of budgetary expenditure, by using the extra-budgetary resources of the organisation or of a superior body or, where appropriate, by budgetary measures.
(2) The unsecured budgetary need can also be reimbursed from the budgetary reserves of the state budget of the Republic.
Budgetary measures
(1) The budgetary measure shall mean:
(a) the transfer of appropriations between types of revenue and expenditure of the budget;
(b) authorised budget overrun by a subordinate organisation;
(c) the binding of budgetary appropriations under the budget.
(2) General binding legislation provides for the implementation of budgetary measures.
(3) The central authorities and the budgetary organisations managed by them must bind the budget in their budgets if the government has decided on such binding.
(4) The Government or, under its authority, the Minister of Finance may authorise expenditure necessary for the management of the Czech Republic and which is not secured in the state budget of the Republic, provided that it cannot be covered by the budget of the Central Authority, provided that the reimbursement is secured by higher revenue or savings on other expenditure of the state budget of the Republic or by the removal of other less urgent expenditure. Similarly, a reduction in some of the national budget revenue of the Republic may be authorised. The Government shall inform the Czech National Council of these measures in the reports on the implementation of the state budget of the Republic or if the Czech National Council so requests. The budget of budgetary or contribution organisations may also be exceeded by releasing the budget reserve of the Republic's state budget. The budgetary measure referred to in paragraph 1 (c) may be implemented at the budget of the chapters of the Czech National Council and Supreme Audit Office only with the approval of the Czech National Council.
Budget reserves of the state budget of the Republic
(1) To ensure budgetary management, the necessary and unforeseen expenditure shall be set up in the state budget of the Republic of Moldova.
(2) The budget reserves of the state budget of the Republic constitute the government budget reserve and special-purpose reserves. Their amount is approved by the Czech National Council within the state budget of the Republic.
(3) The government and, to the extent specified by the Minister of Finance, the government has budgetary reserves of the Republic's state budget.
(4) The government reports on the management of the state budget reserves to the Czech National Council in reports on the implementation of the state budget of the Republic.
STATE FUNDS OF THE REPUBLIC
(1) The State Funds of the Republic may be set up to provide financial security for specific tasks and the management of funds intended for them. Each State Fund of the Republic shall be established by the Act of the Czech National Council, which shall lay down the principles governing its creation, the way in which its funds are used and the authority responsible for its administration. The scope of the activities of the State Funds of the Republic shall be determined in more detail by the statutes the proposals of which shall be submitted to the Government for approval by the authorities responsible for managing the State Funds of the Republic.
(2) The authority responsible for managing the State Fund of the Republic shall submit to the Ministry of Finance, for each financial year, a draft budget of revenue and expenditure, an overview of claims and commitments and a final account of the State Fund of the Republic.
(3) The Czech Republic is not responsible for the commitments of the State Fund of the Republic and the State Fund of the Republic is not responsible for the commitments of the Czech Republic.
STATE FINAL ACCOUNT OF THE REPUBLIC AND STATE FINANCIAL ACTIVITIES AND LIABILITIES OF THE CZECH REPUBLIC
Contents of the Republic State Final Account
(1) The State Final Account of the Republic contains the results of the annual management of the State budget of the Republic.
(2) The Annex to the Republic's State Final Account shall consist of the final accounts of the Republic's State Funds and the basic accounts of the municipalities and district offices.
(3) Part of the state final account of the Republic is the balance of state financial assets and liabilities in the Czech Republic.
Draft State Accounts
(1) The central authorities shall draw up a final account on the results of their annual budgetary management in the same way as the national budget of the Republic. The central authorities discuss it in the competent bodies of the Czech National Council.
(2) The draft State Final Account of the Republic is drawn up by the Ministry of Finance in cooperation with the central authorities, municipalities, district offices and authorities responsible for managing the State Funds of the Republic and submitted to the Government. At the same time, it makes a proposal to use the surplus of budgetary management and, where appropriate, to pay for its deficit.
(3) The central authorities, municipalities, district authorities and authorities responsible for managing the State Funds of the Republic are required to submit to the Ministry of Finance the information necessary for the preparation of the draft State Final Account of the Republic.
(4) The Government shall submit to the Czech National Council for approval, no later than 30 April of the calendar year immediately following the financial year, a draft state final account of the Republic, including a proposal on the use of the surplus of budgetary management or the method of compensation for its deficit.
(5) The Ministry of Finance directs the work on drawing up the state closing account of the Republic and the central authorities' final accounts and directs the work on drawing up the final accounts of the municipalities, district offices and state funds of the Republic.
(6) The Czech National Council will decide on the use of the surplus of budgetary management in the state's final account of the Republic or on how to repay its deficit on a proposal from the Government.
State financial assets and liabilities of the Czech Republic
(1) The funds generated from the results of the budgetary management of previous years and other financial operations of the Czech Republic are its financial assets. The commitments of the Czech Republic from previous years are its financial liabilities.
(2) The "Special Pension Insurance Account 'is part of the State Financial Assets, in which the funds generated as a difference between the pension insurance income and the expenditure on pension insurance benefits, including expenditure relating to the collection of pension insurance premiums and the payment of pension insurance benefits as at 31 December of the relevant financial year. The funds of this account can only be used
(a) to increase pension benefits;
(b) to cover a negative balance of pension insurance premiums, including expenditure relating to the collection of pension insurance premiums.
(3) The register of State financial assets and liabilities in the Czech Republic (hereinafter referred to as "State financial assets and liabilities of the Republic") is kept by the Ministry of Finance.
(4) The Ministry of Finance provides the Government with an overview of the state financial assets and liabilities of the Republic.
(5) The Government shall report to the Czech National Council, together with the State's final account, on the state of state financial assets and liabilities of the Republic.
(6) The state financial assets of the Czech Republic from the results of the budget management of the Czech Republic from previous years can only be used with the approval of the Czech National Council. State financial assets of the Czech Republic from other financial operations of the Czech Republic can only be used with the approval of the government.
CONTROL OF BUDGET MANAGEMENT
Government control
The government controls the management of the State Budget resources of the Republic and the State Funds of the Republic.
Control of the Ministry of Finance
(1) The Ministry of Finance controls the management of the government budget of the Republic with central authorities and state funds of the Republic.
(2) The control of payments which constitute the income of the State Budget of the Republic and of the State Funds of the Republic, the use of subsidies provided by the State Budget of the Republic or of the State Funds of the Republic to organisations under the jurisdiction of central authorities, municipalities, district offices and organisations under their jurisdiction by civil associations and natural persons and the control of the management of the budget of the District Authorities shall be carried out by the Territorial Financial Authorities under the conditions laid down in a specific regulation. If necessary, such checks may be carried out by the Ministry of Finance under the same conditions.
BUDGET OF BUDGET
Role of municipal budgets
(1) The financial management of municipalities is governed by their budget.
(2) The budget of the municipality is linked to the state budget of the Republic by the financial relationship, which is the subsidy and, where appropriate, the repayable financial assistance.
(3) When determining the subsidy from the state budget of the Republic to the budget of the municipality or its share in the taxes paid to the state budget of the Republic, the costs incurred by the municipality by carrying out tasks delegated to it in the performance of the administration shall be recovered. 8)
(4) The contributions to the state budget of the Republic may only be imposed on the municipality under this or special law.
Content of the municipality budget
(1) The municipality manages its revenue and expenditure budget and uses its own funds. 9)
(2) The budget of the municipality includes its revenue and expenditure in which all the financial relations of the municipality are expressed
(a) organisations established by it and established;
(b) other entities to which the municipality has a financial relationship under law or contracts concluded.
Revenue from the municipal budget
(1) The revenue of the municipality's budget consists of:
(a) the proceeds of the municipality's assets and transfers of funds from own funds;
(b) income from the activities of legal persons and establishments established and established by the municipalities to the extent provided for by the special law and income from the results of the municipality's own management;
(c) tax on immovable property situated in the territory of the municipality;
(d) the proceeds of advances (9a) on the income tax of natural persons residing in the territory of the municipality on the date of their maturity, and the income of the tax (compensation and additional tax granted or paid) on the income of natural persons residing in the territory of the municipality on the last day of the tax period to which the tax is payable, with the exception of tax levied by deduction under the special rate (9b) and excluding tax (tax advances) on income from dependent activities and from functional benefits (9c) deducted and paid by the taxpayer. For the purposes of this Act, residence means the place of residence of a natural person,
(e) 10% of the income tax on dependent activities and functional benefits 9c) paid pursuant to § 38h of the Czech National Council Act No. 586 / 1992 Coll., on income taxes, the payer's treasury 9d) located in the territory of the municipality or the payer's tax resident in the territory of the municipality, where the tax is paid directly by the payer, with the exception of the income tax pursuant to § 6 (4) of the Income Tax Act. The main city of Prague and the cities of Brno, Ostrava and Pilsen receive the proceeds of the tax of 70%,
(f) a share of 20% of the district-wide income tax on dependent activity and on functional benefits paid under Section 38h of the Income Tax Act, excluding income tax under Section 6 (4) of the Income Tax Act. Each municipality shall participate in that part of the district-wide yield by a percentage fixed by the competent district authority corresponding to the ratio of its population to the total population of the district. This share is not the income of the budgets of the capital of Prague and the cities of Brno, Ostrava and Pilsen,
(g) a share of 20% of the national income tax (tax advance) on corporate income, 9e) at an amount corresponding to the ratio of the population of the municipality to the total population of the State;
(h) income from corporate tax in cases where the taxpayer is a municipality, with the exception of tax levied at a special rate;
(i) local charges and administrative charges for actions carried out by municipalities;
(j) loans, loans and repayable financial assistance;
(k) pooled funds, gifts, securities income, collections and lotteries and other incidental revenue;
(l) subsidies from the State Budget of the Republic and the State Funds of the Republic,
(m) subsidies from the district office budget,
(n) fines imposed by the municipality and, where appropriate, other fines falling within the income of the municipality and other revenue provided for by generally binding legislation.
(2) The proceeds of the tax referred to in paragraph 1 (c) to (g) include the accessories of the levy (9f) with the exception of fines and execution costs. The national tax return referred to in paragraph 1 (g) shall not include the tax revenue referred to in paragraph 1 (h).
(3) The income of the municipality referred to in paragraph 1 (h) shall not be the accessories of the tax and the tax which has not been granted or subsequently granted within the prescribed period. 9g)
(4) The revenue which is subject to tax under a special rule is the income of the municipality's budget after tax.
Expenditure from the municipal budget
In particular, the budget of the municipality shall be:
(a) expenditure on the activity of the municipality, expenditure and contributions managed by the municipality's budgetary and contribution organisations;
(b) grants and repayable financial assistance to legal persons operating in the territorial district of the municipality, as well as grants and repayable financial assistance to other municipalities;
(c) expenditure on supporting citizens' private business;
(d) repayment and interest on loans received;
(e) repayments of the financial assistance received;
(f) expenditure on the issue of securities and on the payment of the proceeds to their owners, as well as expenditure on the purchase of securities by the Community budget;
(g) contributions to joint activities on the basis of associations. 10)
Preparation of municipal budgets and management according to their budgets
(1) The municipality shall draw up its budget for the same period as the State budget of the Republic.
(2) The municipal budget is approved by the municipal council. 11)
(3) The municipality must, as a priority, ensure that all obligations arising from the performance of its obligations under the law are met.
(4) The municipality may set up permanent or temporary special-purpose funds, including own funds. In principle, the funds of own funds shall be used by the municipality at all times by means of the revenue and expenditure of its budget, with the exception of transfers of funds between the various funds to each other, and also in cases where funds are used only to offset the time gap between revenue and expenditure during the financial year.
(5) Surpluses of the municipality's financial management are not forfeited at the end of the year.
(6) If the budget of the municipality is not approved for the financial year concerned before 1 January of the financial year, the budget management shall be governed by the rules of the budget provisional budget from 1 January of the financial year until the budget of the municipality has been approved. These rules shall be laid down by the municipal council to ensure the smooth budgetary management of the municipality and the organisations set up by it.
(7) The municipality shall carry out control of the management of its budget.
Final account of the municipality
(1) The accounts for the previous calendar year (hereinafter referred to as "the municipality's final account") contain the accounts of the municipality's income and expenditure. 12)
(2) The final account of the municipality shall include a bill of financial relations with the organisations in its jurisdiction, the district offices, the state budget of the Republic and the state funds of the Republic.
(3) The municipal council approves the final account.
(1) The provisions of this Act which apply to the management of municipal budgetary resources also apply to the budgetary management of their urban areas or districts.
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Regulation Information
| Citation | Act of the Czech National Council No. 576 / 1990 Coll., on the Rules of Management of Budget Resources of the Czech Republic and Municipality in the Czech Republic (Budget Rules of the Republic) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1990 |
|---|---|
| Effective from | 01.01.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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