Full text of Act No. 580 / 2004 Coll.
Full text of Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Laws (Budgetary Rules) as resulting from subsequent amendments
Valid
Declared full text
Text versions:
25.11.2004
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
HLAVA II
§ 4
§ 5
§ 6
§ 7
§ 8
§ 8a
§ 8b
§ 9
§ 10
§ 11
HLAVA III
Díl 1
§ 12
§ 13
Díl 2
§ 14
§ 15
Díl 3
§ 16
Díl 4
§ 17
Díl 5
§ 18
Díl 6
§ 19
HLAVA IV
§ 20
§ 21
HLAVA V
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
HLAVA VI
§ 28
HLAVA VII
§ 29
§ 30
HLAVA VIII
§ 31
§ 32
HLAVA IX
Díl 1
§ 33
§ 34
§ 35
Díl 2
§ 36
HLAVA X
§ 37
§ 38
HLAVA XI
§ 39
§ 40 až 42
§ 43
HLAVA XII
§ 44
§ 44a
HLAVA XIII
Díl 1
§ 45
§ 46
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
Díl 2
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
§ 63
Díl 3
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
HLAVA XIV
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
§ 80
HLAVA XV
§ 81
ČÁST DESÁTÁ
§ 90
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580
PRESIDENT OF THE GOVERNMENT
Announces
the full text of Act No. 218 / 2000 Coll., on budgetary rules and on the amendment of certain related laws (budgetary rules) as follows from the amendments made by Act No. 493 / 2000 Coll., Act No. 141 / 2001 Coll., Act No. 187 / 2001 Coll., Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll., Act No. 202 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 479 / 2003 Coll., Act No. 186 / 2004 Coll., Act No. 257 / 2004 Coll., Act No. 436 / 2004 Coll.
THE LAW
on budgetary rules
Parliament has decided on this law of the Czech Republic:
BUDGET RULES
INTRODUCTORY PROVISIONS
Subject matter
This law governs
(a) the creation, function and content of the medium-term outlook of the State Budget (hereinafter referred to as the "medium-term perspective"), the State Budget and the State Final Account;
(b) revenue and expenditure of the State budget;
(c) State financial assets and liabilities;
(d) the financial management of the State's organisational units, of the State's facilities having a similar status as the State's organisational component, (1) The Security Information Service (1a) (hereinafter referred to as "the State's organisational component") and of the State's organisational units (hereinafter referred to as "the Contributory Organisation"),
(e) financial control;
(f) the conditions for establishing State funds;
(g) arrangements for the management of the Treasury and the management of the State debt;
(h) managing the resources concentrated in the National Fund.
Basic provisions
(1) The Government may finance the activities through which it provides the functions of the State only through the State Budget and the National Fund, unless otherwise provided by the Special Act. 2)
(2) The financial year is the same as the calendar year.
(3) There is no legal entitlement to State budget funds unless specific legislation provides otherwise.
(4) In the budgets of the State's organisational units, in monitoring the implementation of the State budget, in monitoring the implementation of the State's reserve of the State's organisational units, in the budgets of the State's funds and in the movements in the accounts of the State's financial assets and financial items referred to in Section 3 (i), a uniform classification of revenue and expenditure (hereinafter referred to as the "budgetary composition ') is applied, as defined by the Ministry of Finance (hereinafter referred to as" the Ministry') by decree.
Terms
For the purposes of this Act:
(a) subsidies to funds of the State budget, State financial assets or the National Fund provided to legal or natural persons for a specified purpose;
(b) the financial recovery by means of State budget, state financial assets or the National Fund provided, unless otherwise provided for by a special law, for interest-free legal or natural persons for a specified purpose, which their beneficiaries are obliged to return to the State budget, State financial assets or the National Fund;
(c) by other funds of the State, the funds of State financial assets, contribution organisations, state funds and funds of the State's organisational units;
(d) financial settlement of the grant or repayable financial assistance, an overview of the drawing and use of funds and recovery of unused funds;
(e) the unauthorised use of State budget funds, other State funds, funds provided from the State budget, State financial assets, the State Fund or the National Fund, their supply, the execution of which has infringed the obligation laid down by law, by decision or, where appropriate, by agreement on the provision of such funds, or by breach of the conditions under which the funds were provided; it also means that it cannot prove how the funds were used;
(f) the retention of funds provided by the State Budget, the State Fund, the State Financial Assets or the National Fund in breach of the obligation to repay the funds provided by the State Budget, the State Fund, the State Financial Assets or the National Fund within a specified time limit;
(g) the administrators of the chapters of the state budget (hereinafter referred to as "the administrators of the chapters") of the central government bodies and other administrative bodies of the State, provided that a special law provides that those bodies of the State have a separate chapter in the state budget or have the status of central government body or have the status of central government body for budgetary purposes;
(h) Treasury funds sum of State Budget funds, other State funds and funds in the accounts of the financial authorities in which the tax income of the local authorities is managed (3) deposited in accounts held in banks and branches of foreign bank4 (hereinafter referred to as "the bank") or deposited in accounts held in the Czech National Bank;
(i) financial items of the monetary operation linked to the management of the monetary liquidity of the State budget, in particular proceeds from the sale of government bonds, loans received to overcome the State budget's treasury deficit, short-term and long-term loans received, sovereign debt principal amortisation, and for the purpose of liquidity management of the purchase of securities or fixed-term deposits;
(j) a programme or project co-financed by the European Union budget, a set of substantive, time and financial conditions for actions to achieve the Community objectives set, through the Structural Funds, 4a) Cohesion Fund (4b) or support for rural development (4c)
(k) the funds of the State Budget and the funds received by the organisation of the State from abroad and issued through the State Budget;
(l) by implementing the State guarantee, payment by the State of the amount guaranteed by the State for the debtor of which the State was the guarantor, by the debtor's creditor under a guarantee contract concluded by the State with the creditor for the benefit of the debtor, a guarantee declaration or a guarantee instrument issued by the State to the creditor for the benefit of the debtor, or a law imposing a guarantee obligation on the State;
(m) expenditure on government loans paid to exporters on the basis of partial payment contracts for exported goods and services concluded with them by the Czech Republic and contracts of the Czech Republic on government loans with foreign countries; For the purposes of this provision, an exporter means a natural person with a permanent residence or a legal person with a registered office in the Czech Republic, which is a businessman 4d) and carries out exports to States with which the Czech Republic has government credit agreements; a government loan agreement means, for the purposes of this provision, a contract of the Czech Republic with a foreign State under which that State is obliged to repay the funds it has issued for partial payments,
(n) expenditure on operational needs of the State's organisational body other than programme expenditure (Section 12 (1)).
MEDIUM-TERM EQUIPMENT, STATE BUDGET AND BUDGET PROVISION
Medium-term view
(1) At the same time as the draft state budget, the medium-term outlook, which includes the expected revenue and expenditure of the state budget and the national funds for each year for which it is drawn up, and the assumptions and intentions on the basis of which such revenue and expenditure are expected and planned, shall be treated at least to the following extent:
(a) the assumptions for developing the basic indicators of the national economy, in particular the expected growth or decrease of gross domestic product and consumer prices;
(b) the government's assumptions and intentions regarding revenue, expenditure and balance of state budget and state funds, in particular the envisaged changes to laws and other legislation;
(c) the amounts of medium-term expenditure frameworks (Section 8a (1)) and their breakdown by chapter and state funds;
(d) total revenue and expenditure of the State budget;
(e) total revenue and expenditure of State funds;
(f) revenue and expenditure of each chapter of the state budget;
(g) revenue and expenditure of each State Fund;
(h) expenditure on programmes (Section 12) for which the government has approved the amount of State budget participation in their financing;
(i) expenditure on programmes or projects co-financed by the European Union budget by chapter and by State funds;
(j) an overview of the obligations of natural and legal persons guaranteed on behalf of the State of its organisational component.
(2) If the medium-term outlook expects a government deficit, it also contains the envisaged financing method.
(3) The medium-term outlook shall be drawn up for a period of 2 years immediately following the year for which the State budget is presented; it shall include the indicators referred to in paragraph 1 for the year for which the State budget is submitted. For the programmes referred to in paragraph 1 (h) and for the expenditure referred to in paragraph 1 (i), the period of the medium term shall correspond to the time of their financing. In the case of loans for which a State guarantee has been granted, the medium-term horizon shall correspond to the period of repayment. In drawing up the medium term, the expenditure indicators referred to in paragraph 1 (i) set at the start of the financing of the programme or project co-financed by the European Union budget shall be binding.
(4) The Ministry shall draw up the medium-term outlook in conjunction with the administrators of chapters, local authorities and state funds and submit it to the Government together with the draft state budget. The deadline for the transmission of documents for the preparation of the medium-term outlook, their scope and structure shall be laid down by the Ministry by decree.
(5) The government will discuss the proposal for a medium-term perspective at the same time as the draft State budget. The approved medium-term outlook is presented separately by the government to the Chamber of Deputies at the same time as the draft State Budget Act.
State budget
(1) The State budget represents financial relations which provide financing for certain functions of the State during the financial year. To this end, the State budget shall concentrate the budget revenue defined by this or by a special law.
(2) The State budget shall contain the expected revenue as well as the estimated expenditure of the State budget in the financial year and the financing appropriations.
(3) As a summary of the financial documents, the State Budget Act, the breakdown of the State Budget Indicators, the detailed budgets of the State's organisational units and the amendments thereto.
(4) The revenue and expenditure of the State budget shall be broken down into the chapters of the State budget (hereinafter referred to as the "chapter.")
(5) The State budget is based on the medium-term perspective, with the fact that the indicators of expenditure on programmes or projects co-financed by the European Union budget are binding on the drafting of the State Budget Act.
(6) The State budget also contains subsidy relations to the budgets of the local authorities and the state funds.
(7) The State Budget's binding indicators are laid down in the State Budget Act for the year in question.
State budget revenue
(1) The revenue of the State budget shall constitute, save as otherwise provided in the special law,
(a) tax revenue including accessories, 5)
(b) social security contributions and contributions to national employment policy, including periodic penalty payments;
(c) the proceeds of the share of the duties left to the Member States under the law of the European Communities to cover the costs of their collection and the proceeds of penalties and the reimbursement of the costs of execution under customs procedures;
(d) revenue from the activities of the State's organisational units and contributions from the contribution organisations;
e) contribution of the remaining profit of the Czech National Bank, 6)
(f) penalties for breaches of budgetary discipline;
(g) administrative and judicial fees,
(h) remuneration associated with the implementation of State guarantees;
(i) income from the sale and lease of assets of the Czech Republic, with which it manages the organisational component of the state, and income from the sale of immovable property of the Czech Republic, with which it manages the contribution organisation; This does not apply to income from the sale of assets of the Czech Republic acquired by gift and inheritance [§ 48 (2) (c)] and assets of the Czech Republic with which the Ministry of Defence is responsible [§ 48 (2) (d)],
(j) instalments of repayable financial assistance from the State budget;
(k) the cash donations provided to the organisational units of the State used in the current financial year;
(l) income from State holdings;
(m) proceeds from securities the purchase of which has been made by State budget funds;
(n) periodic penalty payments for funds unduly used or withheld from the National Fund;
(o) funds received from the National Fund for funds issued from the State Budget under Paragraph 38;
(p) fines,
(r) other revenue provided for by this law or by specific legislation.
(2) For the purposes of this Act, contributions and subsidies granted from abroad (hereinafter referred to as "funds granted from abroad ') to the State's organisational components used in the current financial year shall be considered as revenue of the State budget. The funds provided to the Czech Republic from the budget of the European Union and accepted by the organisational units of the State of the National Fund are also considered to be provided from abroad.
State budget expenditure
(1) The State budget shall be charged:
(a) expenditure on the activities of the State's organisational units and operating allowances and subsidies for the financing of programmes and actions (Sections 12 and 13) to the contribution organisations under their responsibility;
(b) expenditure on pension benefits, sickness benefits, state social assistance benefits, welfare benefits, other social benefits, unemployment benefits, retraining and active employment policy;
(c) grants and repayable financial assistance to local authorities for non-business activities;
(d) grants and repayable financial assistance to legal and natural persons for business activities, 7)
(e) subsidies to civil associations (8) and contributions to political parties (9)
(f) grants to legal persons established or set up to provide health, cultural, educational and social services and to provide social legal protection for children, 10) and to natural persons providing such services or social legal protection for children, solely for those purposes;
(g) subsidies to state funds;
(h) grants to natural persons who are not engaged in commercial activity and who are engaged in the breeding of bees are kept by breeders to ensure the natural breeding of livestock (11) or are owners or tenants of the forest;
(i) grants to foundations and foundations,
(j) grants to voluntary municipalities;
(k) cash contributions by the State to public limited liability companies, 11a)
(l) the purchase of securities;
(m) donations from abroad;
(n) deposits and contributions to international organisations;
(o) expenditure on implementing State guarantees;
(p) expenditure relating to the fulfilment of commitments to the European Community;
(r) contributions to natural persons under specific legislation;
(s) expenditure relating to the debt service;
(t) other expenditure provided for by special law;
(u) government credit expenditure;
(v) grants to natural and legal persons not engaged in business activities for the construction, repair, modernisation and reconstruction of the housing fund and for the construction of technical infrastructure.
(2) Expenditure referred to in paragraph 1 (k) to (n) may be effected only with the prior approval of the Government.
Drawing up a draft state budget law
(1) The draft State Budget Act is drawn up by the Ministry in cooperation with the administrators of chapters, local authorities and state funds. The total expenditure of the State Budget in this proposal shall be determined by the Ministry on the basis of the amount of the medium-term expenditure framework (Section 8a (1)) contained in the resolution of the Chamber of Deputies on the Government Bill on the State Budget for the current year, which shall be indicated as the amount for the year immediately following the current year (hereinafter referred to as "the next year '). In the absence of such a resolution or in the absence of such an amount, it shall determine it on the basis of the amount of the medium-term expenditure framework which, as the next year's amount, appears in the resolution of the Chamber of Deputies on the Government Bill on the State Budget for the year immediately preceding the current year (hereinafter referred to as" last year'). The Ministry shall adjust the amount (Section 8a (3)) and allocate it to the State budget and the national funds. The amount thus determined shall be entered in the draft State Budget Act as the total expenditure of that budget. If the medium-term expenditure framework is amended by further resolutions of the Chamber of Deputies, the Ministry is obliged to follow only those approved by the Chamber of Deputies by 30 June of the current year when determining the total expenditure of the State Budget.
(2) The Ministry directs the work on the draft State Budget Act. Chapter administrators, state funds, local authorities and other legal and natural persons who require funds from the state budget or the provision of a state guarantee shall be required to submit to the Ministry the data necessary for the drafting of the State Budget Bill within the time, scope and structure laid down by the Ministry by the decree. This does not concern the chapters of the Office of the President of the Republic, the Chamber of Deputies, the Senate, the Constitutional Court, the Supreme Audit Office and the Office of the Ombudsman. The municipalities submit data through the regions which submit these data to the Ministry. The capital Prague presents data directly to the Ministry. The documents for drawing up the draft State budget expenditure for the financing of programmes (Section 12 (1)) shall always be submitted directly to the competent administrator of the chapter. The activity of the regions referred to in the fourth sentence shall be a delegated activity.
(3) The draft budgets of the chapters of the Chamber of Deputies, the Senate, the Office of the President of the Republic, the Constitutional Court, the Supreme Audit Office and the Office of the Ombudsman shall be forwarded to the Ministry by the administrators of these chapters or by the bodies of the Chamber of Deputies and the Senate responsible for budgetary matters 11b) after consulting them. The Ministry will include them in the draft State Budget Act, which it submits to the Government for approval.
(4) If the Government does not agree with the proposed draft budgets of the chapters of the Chamber of Deputies, the Senate, the Office of the President of the Republic, the Constitutional Court, the Supreme Audit Office or the Office of the Ombudsman shall decide on the figures at the request of the House of Deputies by 15 September.
(5) The draft State Budget Act and the draft medium-term expenditure framework (Section 8a (1)) are submitted by the Ministry for approval to the Government. The government submits them to the Chamber of Deputies within a time limit according to a special law. 11c)
Medium-term expenditure framework
(1) The medium-term expenditure framework consists of the total expenditure of the State Budget and the State Funds for each of the years in which the medium-term outlook is drawn up, and is laid down by the Chamber of Deputies, on a proposal from the Government, in a resolution on the Government Bill on the State Budget, with a single amount excluding expenditure on:
(a) the implementation of State guarantees where the guarantee contracts, guarantee declarations, guarantee documents or laws which provide the State with a guarantee obligation have entered into force before 30 April 2004, with the exception of expenditure to meet the State's guarantee obligation towards creditors of the Railway Infrastructure Administration under a special law, 11d)
(b) repayable financial assistance.
(2) The amount of the medium-term expenditure framework for the first year of the medium-term perspective is based on the amount of the medium-term expenditure framework for the same year, as indicated in the resolution of the Chamber of Deputies on the Government Bill on the State Budget for the current year, by adding or subtracting expenditure to it
(a) due to significantly different developments in consumer prices than expected in determining this amount;
(b) triggered by the Law on the Budget Determination of Taxation, if it results from an increase or reduction in the expenditure of the State Budget, if such consequences were not foreseen in determining this amount;
(c) the amount of revenue from the budget of the European Union for programmes or projects co-financed by that budget, which was calculated at a different rate in determining that amount;
(d) up to two per cent of that amount, if necessary to take account of the effects not foreseen in determining that amount;
(e) due to exceptional situations not foreseen in the determination of this amount.
(3) When drawing up the draft State Budget Act for the next year, the amount of the medium-term expenditure framework referred to in the Resolution of the Chamber of Deputies on the Government of the State Budget Bill for the current year shall be adjusted, mutatis mutandis, in accordance with paragraph 2, with the exception of the adjustment referred to in point (d), instead of an adjustment of not more than one promile, and added to it the expenditure referred to in paragraph 1 (a) and (b).
(4) In the event that the proposed amount of the medium-term expenditure framework for the first year of the medium-term perspective is not identical to the amount of the medium-term expenditure framework for the same year laid down by the Chamber of Deputies in its resolution on the Government's draft State Budget Act for the current year as the amount of the medium-term expenditure framework for the second year of the medium-term perspective, the Government is preparing a justification for this change. It also provides a justification for the change in the amount of the medium-term expenditure framework for the next year set out in the resolution on the government draft State Budget Act for the current year as the amount of the medium-term expenditure framework for the first year of the medium term in the proposed amount of the total State Budget expenditure for the next year. The Government of the Chamber of Deputies presents the justification for these changes at the same time as the draft State Budget Act for another year.
Timetable for certain works carried out by the Government, the Ministry, the Chapter Administrators and the State Funds in the preparation of the draft state budget, the medium-term and medium-term expenditure frameworks
(1) The Ministry submits a preliminary proposal to the Government
(a) the amounts of the medium-term expenditure framework for the following year adjusted in accordance with Article 8a (3);
(b) the amounts of the medium-term expenditure framework for the first year of the medium-term horizon following any change under Paragraph 8a (2);
(c) amounts of the medium-term expenditure framework for the second year of the medium-term perspective
by 15 April of the current year. The government will discuss it by 30 April of the same year.
(2) On the basis of the amounts referred to in paragraph 1 and any tasks imposed on the Ministry in connection with their continued use by the Government, the Ministry shall:
(a) for the draft State Budget Act for the following year, the preliminary draft revenue and expenditure, broken down by chapter;
(b) for the motion for a resolution of the Chamber of Deputies on the Government Bill on the State Budget for the next year, a proposal for the amounts of the medium-term expenditure framework;
(c) for the proposal for the medium term, a preliminary draft of the revenue and expenditure of the State Budget and the State Funds broken down by chapter and by State Funds;
(d) for the purposes of the communication referred to in paragraph 3, the second draft of the total expenditure of each State Fund;
and submit them to the Government by 31 May of the current year. The Government shall discuss them and approve them as a preliminary proposal by 20 June of the same year.
(3) The Ministry shall notify the authorities of the chapters by 30 June of the current year of the amounts approved by the Government pursuant to paragraph 2. The competent administrators of the chapters shall communicate the amounts to the Funds without delay.
(4) On the basis of the amounts notified under paragraph 3, they shall draw up:
(a) administrators of chapters for the draft state budget for the following year of draft budgets for their chapters;
(b) for the proposal for the medium term
1. Chapter Managers draft revenue and expenditure of their chapters,
2. state funds draft their revenue and expenditure
and submit them to the Ministry by 31 July of the current year.
(5) The Ministry will submit a draft State Budget Act for the next year and a draft medium term perspective to the Government by 31 August of the current year.
Budget provisional
(1) Unless the Chamber of Deputies has given its assent to the State Budget Act for the financial year concerned before the first day of the financial year, the budget management shall, from the first day of the financial year until the entry into force of the State Budget Act for that financial year (hereinafter referred to as the "budget provisional period") be governed by the amount of revenue and expenditure of the State budget approved for the previous financial year. State budget expenditure shall be made available to individual chapters of the State budget up to one twelfth of the total annual amount in each month of the budget provisional period by decision of the Ministry. In the case of expenditure provided for by another law (mandatorial expenditure), the amount of expenditure may be exceeded if it is directly linked to the financing imposed by the law. The excess of expenditure shall also be allowed in respect of funds which, in the budget of the European Union for the relevant financial year, are identified as the European Communities' own resources, based on value added tax or on gross national product. 11e)
(2) If the Chamber of Deputies has given its consent to the State Budget Act for the financial year concerned before the first day of the financial year, but if it does not become effective on that date, the budget management shall be governed from the first day of the financial year until the entry into force of the State Budget Act by the Chamber of Deputies approved by the State Budget Act.
(3) If the Government does not submit a draft State Budget Act to the Chamber of Deputies before the first day of the financial year, the procedure laid down in paragraph 1 shall be followed.
(4) Budget revenue and expenditure made at the time of the budget commission shall become revenue of the State budget and expenditure of the State budget by the entry into force of the State Budget Act for the year in question.
Chapters
(1) The revenue and expenditure of the State Budget shall be broken down into chapters expressing the scope and responsibilities of central government authorities (12) and other organisational bodies of the State, provided that a special law provides that these bodies of the State have a separate chapter in the State budget or have the status of central government body or have the status of central government body for budgetary purposes.
(2) The budget of the chapter includes the budget revenue and expenditure of the Chapter Administrator, the revenue and expenditure of the State's organisational units under its responsibility, the contributions and subsidies for the reproduction of assets to the contribution organisations and the contributions from the contribution organisations under its responsibility. The budget of the chapter shall also include grants and repayable financial assistance from the State Budget for natural and other legal persons for the tasks and activities covered by the Chapter administrator. In the framework of the mandatory indicators laid down by the State Budget Act, chapter managers may form roster reserves.
(3) The revenue and expenditure of the State budget, which are of a general nature and thus not within the scope of a particular chapter administrator, or the expenditure of the State budget, the amount of which for each chapter is not known at the time of the approval of the State Budget Act for the relevant financial year, constitute the chapter of the General Treasury. The government may decide to include additional expenditure in the General Treasury chapter at the time of the preparation of the draft state budget or at the time of its approval by the Chamber of Deputies. The General Treasury chapter also includes the government budget reserve. The administrator of the chapter General Treasury is the Ministry.
(4) The revenue and expenditure of the State budget linked to the operation and amortisation of the State debt constitute the chapter on State debt. The administrator of the State Debt Chapter is the Ministry.
(5) Money operations on the accounts of State financial assets, with the exception of operations related to the servicing and amortisation of government debt, constitute the chapter of the Operation of State financial assets, the administrator of which is the Ministry.
Implementation of commitments under the Europe Agreement establishing an association between the Czech Republic, of the one part, and the European Communities and their Member States, of the other part
The financing of the programmes (Sections 12 and 13) and the granting of subsidies and repayable financial assistance under this Act or specific legislation must comply with the Public Aid Act. 13)
PARTICIPATION OF THE STATE BUDGET IN THE FINANCING OF THE PROGRAMME AND PROVISION OF SUBSIDIES AND PROPOSAL FINANCIAL EXPENSES FROM THE STATE BUDGET
Participation of the State Budget in programme financing
Programmes
(1) The Programme shall mean a set of material, time and financial conditions for the acquisition or technical assessment of tangible and intangible long-term and short-term assets, 14) its maintenance and repair, and, where appropriate, other activities necessary to achieve the objectives set.
(2) The programme documentation shall include:
(a) the programme's identification data, its possible breakdown into sub-programmes and the timetable for its preparation and implementation;
(b) the balance sheet of the needs and sources of financing of the programme and its individual sub-programmes;
(c) specifying the objectives of the programme and the sub-programme, together with their technical and economic justification and evaluation of the effectiveness of the funds spent.
(3) The physical, temporal and financial indicators of the specific actions of construction, technical evaluation and repair of buildings and buildings, acquisition of real estate, technical evaluation and repair of machinery, equipment and intangible property, the payment of real estate transfers and, where appropriate, other activities to ensure the achievement of the objectives of the programme (hereinafter referred to as "the actions") shall be recorded in the Information System for the financing of property reproduction (hereinafter referred to as the Information System).
(4) The information system is managed by the Ministry, which sets out its structure and content, manages its update by the administrators of the budget chapters and provides data outputs for the preparation of the draft state budget, the state closing account and the medium term.
(5) The registration of the action in the information system is carried out by the competent administrator of the budget chapter on the basis of an investment plan containing the material, time and financial identification of the action, its technical and economic justification and the expression of the effectiveness of the resources entered together with the specification of the operational security requirements for the capacity built or restored.
(6) The registration of the action referred to in paragraph 5 financed by the assigned resources of the State Budget pursuant to Article 13 (3) (a) or (c), its award and amendment of the mandatory parameters may be carried out only with the consent of the Ministry.
Participation of the State Budget in programme financing
(1) The participation of the State budget in the financing of the programme shall mean:
(a) expenditure on financing the programmes referred to in paragraph 3;
(b) granting a State guarantee for loans received by legal or natural persons.
(2) The amount of the participation of the State budget in the financing of the programme shall be determined on the basis of an assessment of the programme's documentation;
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
HLAVA II
§ 4
§ 5
§ 6
§ 7
§ 8
§ 8a
§ 8b
§ 9
§ 10
§ 11
HLAVA III
Díl 1
§ 12
§ 13
Díl 2
§ 14
§ 15
Díl 3
§ 16
Díl 4
§ 17
Díl 5
§ 18
Díl 6
§ 19
HLAVA IV
§ 20
§ 21
HLAVA V
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
HLAVA VI
§ 28
HLAVA VII
§ 29
§ 30
HLAVA VIII
§ 31
§ 32
HLAVA IX
Díl 1
§ 33
§ 34
§ 35
Díl 2
§ 36
HLAVA X
§ 37
§ 38
HLAVA XI
§ 39
§ 40 až 42
§ 43
HLAVA XII
§ 44
§ 44a
HLAVA XIII
Díl 1
§ 45
§ 46
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
Díl 2
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
§ 63
Díl 3
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 72
HLAVA XIV
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
§ 80
HLAVA XV
§ 81
ČÁST DESÁTÁ
§ 90
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Regulation Information
| Citation | Full text of Act No. 580 / 2004 Coll., Act No. 218 / 2000 Coll., on Budgetary Rules and on the Amendment of Certain Related Laws (Budgetary Rules) as resulting from subsequent amendments |
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| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.11.2004 |
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| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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