Decree No. 581 / 2004 Coll.
Decree amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft state closing account and on the scope and dates of the drawing up of the draft final accounts of the chapters of the state budget
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581
DECLARATION
of 18 November 2004
amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State closing account and on the scope and dates of drawing up the draft final accounts of the chapters of the State Budget
The Ministry of Finance provides pursuant to § 30 paragraphs 2 and 4 of Act No. 218 / 2000 Coll., on budgetary rules and on amending certain related laws (budgetary rules), as amended by Act No. 320 / 2002 Coll. and Act No. 482 / 2004 Coll.:
Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft state closing account and on the scope and dates of the draft final accounts of the chapters of the state budget, is amended as follows:
1. In Paragraph 2 (1), the words' past budget 'are replaced by' past '.
2. In Section 2, the following paragraph 4 is added:
"(4) The administrators of the chapters, the local authorities and the national funds shall submit the data necessary for the preparation of the draft exceptional state closing account (2) to the extent, structure and dates set out in Annex 4.
2) Sections 31 and 32 of Act No. 218 / 2000 Coll. '.
3. Annex 1 shall read as follows:
"Annex No 1 to Decree No 419 / 2001 Coll.
Scope and dates for drawing up the draft final accounts of the State Budget Chapters and the scope, structure and dates of the data submitted to the administrators of the Chapters for drawing up the draft State Accounts
Scope of the draft final accounts of the state budget chapters
Documentation for drawing up the final accounts of chapters
1. Final accounts shall be closed by the administrators of last year's budget management chapters. The proposals for the final accounts of the chapters shall contain the budgetary revenue achieved and the expenditure of the central authority (office) itself and the State's managed organisational units, the contributions and subsidies to and the contributions from the beneficiary organisations, non-investment subsidies and investment transfers to non-profit and similar organisations, the subsidies and loans (repayable financial assistance) to business and other entities, regions and municipalities, and expenditure on research and development support (3). In assessing the results of the budgetary management, the facts observed in offbalance sheet account4 are also used.
2. The annual accounting and financial statements of the state's organisational units and contribution organisations submitted to the Chapter administrators in the context of the financial statements drawn up in the budget structure in force (5) are the basis for drawing up the final accounts of the chapters. The deadline for submission of flawless and complete accounting and financial statements, including comments and electronic statements, is laid down in a separate legislature6) as binding for all chapters without exception. Summaries shall be submitted for a chapter approved and signed by the statutory representative.
3. Chapter AIFMs shall process "Overview of the balances on the accounts of the internal organisational units of the advance management State ', including an indication of the account numbers of the cash institutions for which they were held on 31 March, 30 June, 30 September and 31 December of the year of assessment (Table 10).
Draft final accounts of chapters
Draft final accounts of chapters shall contain:
(a) the accompanying report;
(b) numerical assemblies and table annexes.
accompanying report (submitted to Parliament of the Czech Republic)
The accompanying report shall be based on the accountancy and financial statements of the State's organisational units and contribution organisations. It shall include a substantive comment on the Chapter's activities during the evaluation year, an evaluation of the implementation of the budget after all changes, an assessment of the economy, efficiency and effectiveness of the use of the appropriations spent in carrying out the tasks set out for the evaluation year.
The accompanying report shall include all relevant elements characterising the creation, operation and use of the funds in the evaluation year. The report shall be based on the results of the annual budget management of the Chapter Managers (central authorities, offices) and the results of the management of the State's managed organisational units, contribution organisations and business entities.
The budget management results shall be evaluated by the Chapter administrator compared to the previous year's results, in order to enhance his / her capacity in a longer time series, but not less than five years. The results achieved shall also be evaluated in relation to the security of the tasks set out in the medium-term perspective. An analysis shall be carried out of the consistency of expenditure uptake with justification for fluctuations in each quarter of the year (separately for current and capital expenditure of the budget). In this context, the impact of budgetary adjustments on the deadlines for their implementation shall also be assessed. The actual implementation of the State budget shall be evaluated in relation to a budget covering all budgetary measures implemented by 31 December of the year under assessment.
The separate passages shall indicate the results of internal and external controls carried out in the chapter in the year of evaluation and aimed at managing State budget resources, the measures taken to remedy the deficiencies identified and to evaluate their implementation. Attention should be paid to the inspection findings of the Supreme Audit Office.
The content and scope of the accompanying report shall correspond to the specific conditions of each chapter, the evaluation shall focus the administrators of the chapters on:
1. A substantive assessment of the fulfilment of the government's state budget priorities for the year under assessment.
2. Comment on the implementation of the specific budget indicators of the chapter laid down by the State Budget Act for the relevant year, which the Chapter administrator considers to be serious. Implementation shall be assessed in relation to the budgetary measures implemented. The involvement of extra-budgetary and economic resources is also mentioned.
3. Overview of programmes included in the ISPROFIN information system with the basic characteristics of each programme (brief description, overall implementation time, total budgeted appropriations for programme implementation).
4. Comment of budgetary measures carried out during the year, their quantification by area of economy (current and capital expenditure of the state's organisational units, transfers to contribution organisations, subsidies to business entities, transfers to counties and municipalities), indicating the reasons for the budget adjustments.
5. Evaluation of the Chapter's revenue, the progress of its creation and the effectiveness of the measures implemented for their support. In particular, non-tax and capital income and subsidies received shall be evaluated broken down by budget composition, indicating the specific material content of such revenue and the justification for the deviation of actual implementation from the budget. The subsidies received are divided into non-investment and investment. The sub-categories of non-investment / investment subsidies received from central and territorial public budgets and non-investment / investment subsidies received from abroad shall be further broken down; Total appropriations from the European Union budget are broken down by resource (Structural Funds, Cohesion Fund, pre-accession instruments - Phare, ISPA, SAPARD, etc.). Transfers from own funds to chapter revenue are also mentioned. The substantive purpose of their involvement in and use of the revenue budget shall be indicated.
6. The quantification and commenting of tax and non-tax revenue paid to the State budget and reported in the Chapter of the General Treasury, led by the Chapter Administrator and the State's organised bodies in separate evidences7) on administrative, judicial and fines fees. The subject of quantification and comments is the regulation, collection, overpayments and arrears.
7. Evaluation of the fulfilment of critical indicators in the social field last year and their development within the scope of statutory competence (evaluates the administrators of chapters of the Ministry of Labour and Social Affairs, Ministry of Defence, Ministry of Interior, Ministry of Justice and Ministry of Finance). Implementation of the projects enshrined in the reform of public finances and related expenditure in the social field shall be independently evaluated. The following shall be indicated:
(a) for the chapter of the Ministry of Labour and Social Affairs, an overview of income from social security premiums and the contribution to state employment policy, broken down by collection of insurance premiums, selected periodic penalty payments, fines and surpluses imposed on insurance premiums under the relevant statutory provisions (8). In addition, the breakdown of income into income from pension insurance, sickness insurance and the contribution to the state employment policy, including breakdown into own insurance and other components, shall be reported. At the same time, the total income from insurance premiums by group of payers, i.e. the volume of payments per employee broken down into employees and employers and the volume of payments for self-employed persons, as well as the average monthly amount of premiums per group of persons. Additional information necessary for the assessment of the selection of premiums (e.g. number of organisations from which premiums are collected, including number of employees, etc.) shall be provided. In addition to compulsory premiums, an overview of income from voluntary premiums is provided, broken down into sickness insurance from self-employed persons and pension insurance. The state, structure and year-to-year development of arrears on premiums, periodic penalty payments and fines, the reasons for their increase, the amount of write-offs of claims on premiums, are discussed in detail. Measures taken in the evaluation year to reduce the growth of arrears shall be listed and the benefits of these measures shall be assessed. A time shift in the transfer of insurance premiums to the relevant account is justified;
(b) for the chapter of the Ministry of Labour and Social Affairs, an overview of expenditure on social benefits divided into pensions, sickness insurance benefits, state social support benefits, other benefits and expenditure on passive employment policy. Expenditure on sickness insurance benefits, state social aid benefits and other benefits shall be broken down by individual benefit paid and shall be shown in a longer time series. In addition, expenditure on active employment policy, on the protection of workers in the insolvency of the employer and on the employment of disabled citizens under special legislation9 shall be evaluated. Within the framework of an active employment policy, individual expenditure (e.g. retraining, community service, support for employment of disabled people, etc., and investment incentives) is commented on. A quantification of the expenditure related to the collection of pension insurance premiums and the payment of pensions (hereinafter referred to as the "administrative expenditure on pension insurance ') on 31 December of the year of assessment and the amount of the advance payment to the Czech Post for pension payments at the beginning of the following year shall be provided;
(c) for the chapters of the Ministry of Defence, the Ministry of Interior, the Ministry of Justice and the Ministry of Finance, breakdown of income from social security premiums and contribution to state employment policy and payments for employees and employers. Revenue is commented on to the extent of legal competence to manage their choice.
Social benefit expenditure shall be shown in a breakdown similar to that of the chapter of the Ministry of Labour and Social Affairs, whereby the heading "other benefits' shall be broken down into individual benefits paid by law from the budgets of those chapters;
(d) for chapters, the Ministry of Labour and Social Affairs, the Ministry of Defence, the Ministry of Interior and the Ministry of Justice (in text or tabular form), the number of pensions paid on 31 December of the year of evaluation, together with the number of pensions paid by type, i.e. old-age, disabled (broken down into full and partial), widows, widows and orphans (total). In addition, the number of newly declared pensions, of which newly granted early pensions, shall be reported; if there has been an increase in pensions in the year in question, the expenditure or, where appropriate, the average monthly expenditure incurred by that increase shall also be entered.
For the chapter of the Ministry of Labour and Social Affairs, the average amount of full old age pension at 31 December of the year of evaluation shall be indicated;
(e) the chapters of the Ministry of Industry and Trade, the Ministry of Transport, or other chapters of the Ministry of Transport, the amount of social contributions to employees in connection with the restructuring of certain sectors under specific laws or other legislation (e.g. Act No 154 / 2002 Coll., on the transitional financing of certain social benefits of miners, Decree No 287 / 2001 Coll., on the contribution related to the restructuring and reduction of brown coal mining, Decree No 181 / 2002 Coll., on the contribution related to the restructuring of the steel industry, Decree of the Government No 322 / 2002 Coll., establishing the conditions, the amount and method of the contribution to address the social consequences of the transformation of the state organisation of the Czech Railways).
8. Evaluation of the implementation of the appropriations spent on joint programmes or projects co-financed by the European Union budget and established by binding state budget indicators for the year under assessment.
In this respect, detailed information on the use of funds shall be provided.
(a) the national share of the State budget co-financing and the share of the EU budget coverage. The use of funding for specific programmes or projects, broken down by resource, shall be reported on a nominal basis (individual Structural Funds, Cohesion Fund, etc.);
(b) under the Transition Facility;
(c) implemented under Phare, ISPA and SAPARD pre-accession instruments (individually and in total) broken down by source (EU, state budget, others).
The use of funds in the evaluation year shall always be reported as compared to the previous year, including an evaluation of the state of implementation and the fulfilment of the material objectives of the programme or project.
Information shall also be provided on the financial security of programmes / projects broken down by source.
Furthermore, the use of the funds of the Czech Republic and the European Communities used in the evaluation year through community programmes, multi-national programmes and within the scope of the Community agencies, which have in their gesture, including an evaluation of the state of implementation and fulfilment of the substantive intentions of the Czech Republic's involvement in the competences of Community and multi-national programmes and community agencies.
The Chapter Manager of the Ministry of Agriculture assesses the use of funds for the implementation of the Common Agricultural Policy, broken down by funds provided from the EU budget (of which direct payments, horizontal rural development plan, etc.) and by funds provided from the state budget.
The Chapter Manager of the Ministry of Interior comments on the use of the European Refugee Fund.
9. The analysis of employment and wage drawdown in the budgetary sphere, broken down into the state's organisational units and into the contribution organisations financed by the state budget, in which remuneration is governed by special legislation10).
Approved and adjusted binding amounts of salary appropriations and other payments for the work carried out and the number of staff in connection with the approved budget and budget following changes shall be indicated as the organisational components of the State. For the contribution organisations, the "approved budget 'column shall contain the figures for the amount broken down by the Ministry of Finance under the approved budget schedule. The column" post-change budget' lists the wage cost limit, including adjustments approved by the Ministry of Finance and other data (i.e. means of salaries, other personnel costs and staff numbers) after changes made by the founder, if any. The permitted excess may not be reported as a change in the binding volume or limit but shall be reported in the comments.
In the separate section of the accompanying report on the draft final account, a detailed analysis and evaluation of the performance of the number of employees, the drawing of appropriations for salaries and other payments for the work carried out (in the case of contribution organisations for drawing other personal costs) shall be carried out, including a justification for any overshooting of government-bound amounts of salary appropriations and other payments for the work carried out or the limits of wage costs and staff numbers. The evaluation shall be carried out on the basis of the various organisational elements of the State (groups of constituents of the same type). In the analysis, even if the mandatory amounts of salary funds and other payments for the work carried out or the limits on wage costs are respected, the use of the aid for science and research provided for in Section 10 of Act No. 130 / 2002 Coll., the Fund of Remuneration and other non-budgetary resources (for the organisational components of the State pursuant to § 45 and for the contribution organisations under § 53 except for other activities under Section 63 of Act No. 218 / 2000 Coll., as amended).
10. Evaluation of the economy, efficiency and effectiveness of the spending of the chapter. In the area of the management of the state's organisational components, the comment is aimed at assessing and comparing the costs of the state-funded organisation (e.g. costs per employee), the effectiveness of their activities (the effect achieved per unit of cost) and the overall benefit of the individual activities and programmes financed by the government. The evaluation shall be carried out in relation to the indicators underlying the draft budget for the year in question, in particular the defined expenditure programmes, and shall be carried out in a longer time series.
11. Evaluation and development of non-investment transfers provided to contributors and similar organisations in the division into non-investment contributions set up by contributors, grants to universities and non-investment contributions to other contributors. The use of funds in kind and the comparison of these expenditure in a longer time series shall be reported.
The result of the management of the contribution organisations (profit, loss), the causes of loss, comparison with previous years and proposals to address loss. For the contribution organisations which, according to § 34 of Decree No. 505 / 2002 Coll., as amended, reduced the investment fund or the reproduction fund in the year in question, the scope of the reduction is commented on and the reasons why it was not possible to secure the fund cover by funds.
12. The drawing and development of non-investment transfers to non-profit organisations and similar organisations (sub-groupings of items 522 and 524 of the budget composition), broken down into funds provided to civil associations, churches and religious societies, public utility organisations and other non-profit organisations (always indicating the material intentions for which the funds have been granted). Investment transfers to these organisations shall also be numbered and commented on.
13. Evaluation of subsidies and loans or repayable financial assistance which have been made available from the budgets of the various chapters of the state budget during the evaluation year to the budgets of the local authorities. These are transfers which have been made to the regions and the capital of Prague directly from the budgets of the chapters, or to the municipalities through the regions in which the respective municipalities are located). The evaluation shall be carried out according to the individual grant titles for which special-purpose funds have been provided.
14. Comment on non-investment transfers to business entities (sub-headings 521 and 523 of the budget composition). The evaluation of the drawing shall be carried out on the basis of the various titles included in the budget for the year in question, with a justification for the development and relation to the total current expenditure of the chapter. Specific methods and purposes for the use of the funds provided shall be indicated. Lower (higher) drawing is duly justified, in particular in relation to the fulfilment of the material projects for which the funds have been granted. Similarly, data on non-investment borrowed funds provided to business entities shall be reported.
15. Evaluation of the overall implementation of expenditure earmarked for programme financing (analysis of capital and current expenditure related to programme financing, broken down into systemically determined investment and non-investment expenditure, individually assessed expenditure and borrowed funds) in relation to material investment development projects.
Furthermore, according to the programmes, the amount of the appropriations drawn in the evaluation year, the purpose of the application and the expected further procedure for the implementation of the programme concerned (complete cessation, development of the programme, programme depression) shall be indicated.
The analysis shall be carried out by type of organisation and by type of organisation and body (state units, contribution organisations, civil associations, business and other entities, regions and municipalities), indicating all sources of funding (subsidies, loans, reserve fund funds, etc.); the use of loans drawn by the Czech Republic is assessed separately.
A comparison shall also be made of the amount of appropriations drawn from the State budget in a longer time series. The performance of material projects in investment construction is analysed, in particular compliance with specified construction deadlines, increase in construction costs, development of construction, impact on indicators of construction efficiency and overall management of organisations. In particular, expenditure on significant actions financed by the State budget and on investments of an environmental character shall be reported.
The Chapter Manager of the Ministry of Local Development comments on the use of and comparison of housing promotion funds with previous years and makes an overall assessment of developments in this area, including those provided by the State Housing Development Fund.
16. The status of outstanding loans and repayable financial assistance provided from the budget of the chapter on 1 January of the year of assessment, the amount of repayable financial assistance and repayable loans and repayable financial assistance in the year of assessment, other effects reducing the amount of claims (e.g. change to the subsidy, waiver of recovery, bonification, etc.) and the final status of loans and repayable financial assistance on 31 December of the year of evaluation. Compliance with the payment discipline, i.e. respect for the payment schedule, including the amount of late payments, deferral of payments and recovery of outstanding claims, is commented on.
17. Numbering and commenting of expenditure on support for research and development provided under special legislation12). The amount of funds actually spent compared to the budgetary assumptions and the appropriations spent in previous years shall be indicated.
For special-purpose expenditure of the State Budget, the evaluation shall focus on the results obtained by programme. The interim results of the programmes shall be evaluated throughout their implementation, focusing on the final benefit and effectiveness in relation to the objectives of the programme.
For the institutional expenditure of the state budget, the evaluation shall focus on the results of research projects achieved over the entire period of implementation and on the final contribution and effectiveness in relation to the objectives set.
18. Numbering and commenting transfers of unspent appropriations to the reserve fund in accordance with the relevant statutory provisions (13). The appropriations carried over to finance the programmes and those for programmes or projects co-financed by the European Union budget shall be shown separately. The main reasons for not using budgeted expenditure in the evaluation year and the use of funds transferred to the reserve fund in previous years are mentioned.
19. Evaluation of the use of funds released to deal with natural disasters (e.g. floods). The evaluation shall be carried out according to each special-purpose title and the beneficiaries, and divided into repayable and non-refundable, investment and non-investment funds provided and the relevant special-purpose title actually exhausted by business and other entities, the State's organisational components and the contribution organisations. The funds provided to the regions and municipalities are also mentioned.
The amount of foreign aid received to deal with such damage, in particular from the budget of the European Union and the European Investment Bank, shall be indicated.
20. Evaluation of the use of funds intended to finance the resolution of the consequences of the Kosovo crisis (14) in the allocation provided for by the Government's resolutions, which further specify the use of these funds.
The Chapter Manager of the Ministry of Industry and Trade also states the amount of money spent to support the participation of Czech entrepreneurs in economic stabilisation and reconstruction projects in south-eastern Europe. It also gives a brief description of the projects for which the aid was granted.
21. Comment on the implementation of the appropriations provided for the necessary expenditure resulting from the disappearance of material burdens linked to the property issued by an authorised person15) (Comment on Chapter Managers of the Ministry of Education, Youth and Sports, Ministry of Culture and Ministry of Health).
22. Overview and evaluation of the special-purpose funds transferred from the budget for the benefit of other chapters in support of cultural activities and funds transferred under the rehabilitation, conservation and conservation programmes; Similarly, the use of special-purpose funds provided for the above purposes to other legal and natural persons is assessed (provided by the administrator of the chapter of the Ministry of Culture). The summaries are drawn up on a programme-by-programme basis, the programmes are assessed on a comprehensive basis by the ownership lines divided into non-investment and investment funds.
23. Evaluation of the use of earmarked funds from the state budget for defined national programmes. These include, for example, the Drug Policy Programme, the Social Prevention and Crime Prevention Programme, the Programme to support projects for integration of Roma community members, national health programmes or programmes in the field of culture and education. The resources spent on possible further programmes of national importance shall also be indicated. The evaluation shall focus on the specific forms of use and their effectiveness in relation to the performance of the tasks arising from each programme. A comparison shall be made of the resources spent in a longer time series.
24. Evaluation of the use of state budget funds for foreign development assistance.
25. Quantification and evaluation of funds provided and received for foreign activities (e.g. professional assistance, participation in international institutions).
26. A list of expenditure on foreign business trips and an evaluation of their contribution to the organisation's activities (for chapter managers and for directly managed state and contribution organisations). As of 31 December of the year of assessment, the final balances on accounts held with banks from which expenditure related to foreign working trips was effected through payment cards shall be calculated.
27. Overviews of all advance payments made by the Chapter Administrator and the State Organisations managed by him and of contributions to supplies and works of both investment and non-investment nature not implemented in the year in question, including justification for such payments.
28. Introduction and comment (performed by chapter administrators of the Ministry of Labour and Social Affairs, Ministry of Defence, Ministry of Interior and Ministry of Justice)
(a) expenses associated with the payment of compensation of persons and the payment of compensation in accordance with the relevant laws or regulations of the Government (e.g. Act No. 119 / 1990 Coll., on judicial rehabilitation, as amended, Act No. 217 / 1994 Coll., on the provision of one-off cash amount to certain victims of Nazi persecution, as amended, Act No. 39 / 2000 Coll., on the provision of one-off cash amount to members of Czechoslovak foreign armies and Allied armies in the years 1939 to 1945, as amended, Act No. 261 / 2001 Coll., on the granting of one-off money amount to participants in the national struggle for liberation, political prisoners and persons from racial or religious reasons concentrated in military camps and amending Act No. 39 / 2000 Coll.
In addition to the amounts paid, an overview shall be given of the number of claims for compensation submitted, the applications decided and rejected and the number of compensation paid;
(b) the funds provided to the commercial insurance contract to pay compensation for damage caused by accidents at work and occupational disease (for the chapter of the Ministry of Labour and Social Affairs);
c) summary of accounts and balances in the accounts of the district branches of the Czech Social Security Administration in the Czech National Bank (at the chapter of the Ministry of Labour and Social Affairs).
29. Analysis of the use of funds to cover the costs associated with the preparation and activity of Contents of the Army of the Czech Republic in foreign peacekeeping operations, rescue and humanitarian operations abroad, according to relevant government resolutions (performed by the administrator of the Ministry of Defence chapter).
30. Processing of a separate passage analysing the method and course of funding and management of representative offices in the evaluation year (performed by the administrator of the chapter of the Ministry of Foreign Affairs); the method of management of representative offices in the last quarter of the evaluated and previous year is commented on separately.
31. Information on free transfer of property, i.e. acquisition and disposal. These include, for example, transfers to churches, non-profit organisations or business entities in the form of restitutions, natural donations or property acquired by persons without heirs, as well as transfers of assets from the central authority to the local authorities and the organisations set up by them. Similarly, free transfers of financial assets (participations, bonds, receivables) are commented. Mutual transfers between the State's organisational units shall not be included.
32. Information on the total volume and management of centralised funds from the liquidation of state enterprises.
33. Overview of all state holdings (related to the chapter) in domestic companies, including those focusing on the mediation of various forms of financial support (e.g. Export, Guarantee and Insurance Company, Czech Export Bank, Support and Guarantee Roller and Forestry Fund, Czech Moravian Guarantee and Development Bank). This is the actual equity participation, supported by the holding of shares or provisional certificates, does not include the exercise of shareholder rights, to which the chapter is entrusted by another institution. The administrator of the chapter shall inform the Ministry of Finance of changes in the property matters of the chapter that occur during the year.
34. Revenue and expenditure of Chapter General Treasury (assessed by the administrator of Chapter General Treasury). The amount of compensation received from the budget of the European Union under the agreement on the accession of the Czech Republic to the European Union and the amount of expenditure relating to the contribution of own resources to the EU budget in the chapter General Treasury (compared to previous years) is commented on. Information shall also be provided on the use of the government budget reserve and other major reserves included in the State budget (provision for dealing with crisis situations and the elimination of their consequences, provision for extraordinary expenses for an integrated rescue system, etc.).
35. Evaluation of the chapter of the Operation of State Financial Assets (evaluates the administrator of the chapter of the Operation of State Financial Assets), with a quantification of the initial stocks of the deposit accounts of the State Financial Assets and indicating their changes and turnover (revenue and expenditure) during the year and final status.
36. State debt at the beginning and end of the year (evaluates the administrator of the State Debt Chapter), broken down into internal and external state debt and commenting on the change in state debt in the year in question and its final amount. The expenditure of the chapter shall be analysed in detail.
37. Drawing up a separate annex to the draft final account, containing an organisational chart of the chapter on 31 December of the year of evaluation, expressing the competent arrangements between the Chapter Administrator and the State Organisations established by it and the Contribution Organisations.
The proposal for the financial settlement of the state's organisational, contribution organisations and beneficiaries of State budget subsidies for the year under assessment, drawn up and submitted to the Ministry of Finance pursuant to the Special Regulation (16), shall not be reflected in the accounting and financial statements on 31 December of the year under assessment. The results of the state budget settlement are the accounting case of the following year.
Figures and table Annexes
The numerical assemblies and tables which form part of the proposals for the final accounts of the chapters shall be prepared by the administrators of the chapters to the following extent:
System No 1 Budget revenue of the Chapter Managers and of the State Organisations established by them according to the generic classification headings (Fin 2-04 U)
System No 2 Budget expenditure of Chapter Managers and State Organisations set up by them in accordance with the generic classification and functional classification and funding budget headings (Fin 2-04 U)
Group 3 Balance sheet - summary for the state's organisational units
System No. 4 Balance sheet - summary for contribution organisations
Group 5 Statement of profit and loss - total for the economic activity of the state's organisational units
Group 6 Profit and loss account - total for the contribution organisations
Annex 7 - Summary for the state's organisational units
Annex 8 - Summary for the contribution organisations
Table 1 Balance of national budget revenue and expenditure in the second budget breakdown
Table 2 Implementation of binding state budget indicators
Table 3 Employment analysis and wage drawing
Table 4 Overview of State budget expenditure in support of research and development
Table 5 Overview of the expenditure of the State's organisational units and contributions to contribution organisations, subsidies and loans (repayable financial assistance) to the regions and municipalities, businesses and other entities in the chapter budget
Table 6 Overview of special-purpose subsidies and loans (repayable financial assistance) to regions and municipalities
Table 7 Expenditure on administrative management
Table 8 Overview of transfers of state budget funds to the reserve fund and their application
The tables of the final account of the chapter shall be drawn up following the accounting and financial statements for the year in question (in Excel programme, thousands CZK to two decimal places), Tables 1 to 8 according to the models in the table section of this Annex. The 504U sets of "implementation of binding state budget indicators' for the year in question are transmitted by the Ministry of Finance to the administrator of the chapter after processing data from the chapter datasets to check the reported data on the approved budget, the budget after changes and the facts on 31 December of the year in question. The administrator of the chapter confirms the accuracy of the data by transmitting a confirmed 504U report to the Ministry of Finance.
Tables No 1 and 2 on the management of the chapter (Balance of income and expenditure and implementation of binding indicators) mention the "approved budget 'in accordance with the Act on the State Budget of the Czech Republic for the evaluation year. In the column" Budget after Change', the budget shall be shown after the presentation of all budgetary measures implemented during the evaluation year and agreed with the Ministry of Finance. In the column "fact ', the data corresponding to the statements of balances in the accounts held in the Czech National Bank and the accounting and financial statements are entered. The evaluation of the implementation of the budget shall be carried out in relation to the budget following changes. Table 1" Balance of revenue and expenditure of the chapter for the year under assessment in the second breakdown of the budget composition' shows the fact of the previous year and index 2000x / 200x-1. These tables are prepared by the Ministry of Finance in the structure of the current budget composition and indicators of the approved State Budget Act for the year under assessment. After transmission of the validated 504U assembly by the Chapter Administrator, they are the basis for processing the chapter's final account proposal.
Any overshoot of the mandatory amount of salary and other payments for the work carried out and the number of employees broken down by budget breakdown (central authorities and authorities, individual state departments - government administration, defence, security, customs and legal protection and other state bodies) and the excess of the mandatory wage limit for the contributory organisations (e.g. drawing on the remuneration fund, drawing on other extra-budgetary appropriations, other activities, allowed by excess, etc.) is explained in detail in the notes to Table 3.
Table 4 provides a comment on the use of State R & D support funds, including reserve funds.
Table 5 is summary. The separate attached sheets 5a to 5h include expenditure on the disposal of damage caused by natural disasters per beneficiary of the funds. The same applies to Table 6 and enclosed sheets 6a to 6h.
The data listed in Table 7 shall be agreed by the Chapter Administrator with the relevant Department of Finance.
A detailed comment on the transfers made to the unused part of the budget of expenditure shall be submitted to Table 8, in relation to the purpose for which the appropriations may be used in subsequent periods.
Dates of submission of the data needed for the preparation of the draft state closing account and dates of compilation and submission of the draft final accounts of chapters
1) A brief but concise "Assessment Report," which presents the activities of the chapter and provides an overall view of the management of its own central authority (office) and the state organisational components of the state and contribution organisations in the year in question, with a focus on the characteristics and specificity of the solution of the problem areas in the sector and sector, is prepared for the preparation of the draft State final account of the Czech Republic submitted for approval to the Chamber of Deputies. In its processing, the Chapter Administrator shall base himself on the Chapter's Final Account accompanying report with emphasis on carrying out the tasks set out for the year in question. The evaluation report shall be submitted to the Ministry of Finance as a basis for the preparation of the chapter part of the draft state closing account.
The content of the evaluation report shall be a brief description of the scope of the relevant chapter, indicating the main tasks addressed in the evaluation year and the overall assessment of the results achieved. The report shall assess the impact of the budget adjustments made, if any. Regulation of the drawing-up of expenditure shall include the involvement of non-budgetary and economic resources in the budget of the chapter.
The substantive implementation of the binding indicators laid down by the Act on the State Budget of the Czech Republic for the evaluation year is also assessed, with the expression of changes made on the basis of the relevant resolutions of the Government of the Czech Republic and other budgetary measures made during the year. The effectiveness of the use of budgetary resources to carry out the tasks set out for the year in question and the consistency of their implementation during the year shall be assessed. The evaluation shall be carried out by comparing the results achieved in the revenue and expenditure part of the budget in the year evaluated with those for the year preceding and, where appropriate, the years preceding. A detailed analysis and evaluation shall be carried out on behalf of the authorities and public administration organisations as part of the evaluation of the wage and other payments for the work carried out and the performance of the staff.
The report contains a substantive evaluation of the funds provided to the state's organisational components, contribution, non-profit and similar organisations, business entities, counties and municipalities from the budget of the chapter on the abolition of natural disasters.
2) Proposals for the final accounts of the chapters of the state budget (accompanying report, together with numerical assemblies and tables) are presented bound to the notebooks. Six copies of the documents bearing a round official stamp shall be signed by the Minister (Head of Central Authority), of which one copy shall be sent by the administrator of the chapter to the competent committee of the Chamber of Deputies, 3 copies to the Ministry of Finance, one copy to the Supreme Audit Office and the Czech Statistical Office.
The administrator of the Chapter The Security Information Service shall process the accounts documents in the summary statements in detail and at the appropriate level of secrecy and submit them to the Ministry of Finance in a single copy. The draft final account shall include reports containing only aggregated financial statements data (17). A ledger with a draft of the final account of this chapter and its purity shall not contain classified information. The assemblies in detail, table annexes and part of the accompanying report, containing classified information within the meaning of these measures, shall be sent by the administrator of the Chapter of the Defence and Security Committee of the Chamber of Deputies to Parliament at an appropriate level of secrecy and in one copy to the Ministry of Finance.
3) The drafts of the final accounts shall be submitted to the committee responsible of the Chamber of Deputies of Parliament in the number and time agreed with the Secretary of the Committee.
Proposals for the final accounts of chapters are discussed by the relevant committees of the Chamber of Deputies of Parliament before discussing the draft national closing account of the Czech Republic by the Chamber of Deputies. The outcome of the discussion shall be contained in the opinion of the Committee and shall be reflected in the draft resolution.
Materials processed by chapter administrators are the basis for drawing up the draft state closing account of the Czech Republic, submitted to the Government and Parliament's Chamber of Deputies on binding dates.
Data submission dates:
Task / submission to whom, term /:
(a) Program managers insert input data into the ISPROFIN information system, including actual use of expenditure on financing of property reproduction programmes
Term: by 5 February of the year following the end of the year of evaluation
(b) Chapter Managers shall submit to the Ministry of Finance two copies of the summaries of the accounts and financial statements for the period January to December of the year in question, including the comments and "Annexes to the comments on the Fin 2-04 U statement" and the electronic data of the statements
Term: no later than the last working day before 1 February of the following year
c) In the case of the submission of flawless data, the Ministry of Finance draws up reports 504U "Implementation of binding state budget indicators" and transmits them to chapter administrators
Term: by 4 February of the year following the end of the year
(d) Chapter administrators submit a agreed and validated set of 504U "Implementation of binding State Budget Indicators" to the Ministry of Finance in two copies and take over the processed balance of revenue and expenditure of the budget chapter in a second breakdown of the budget composition
Term: by 8 February of the year following the end of the year
(e) Chapter Managers shall submit an evaluation report on the financial management of the chapter and the draft accompanying report of the chapter's final account, including the spreadsheets, in five copies to the relevant branch of the Ministry of Finance to check the fulfilment of all the items of this Annex and the link to the tabular part of the draft final account. The evaluation report shall also be transmitted in electronic form, in agreement with the relevant sectoral department, as a basis for processing the accompanying report per chapter into the draft state final account.
Term: by 20 February of the year following the end of the year of evaluation
f) Chapter Managers submit a draft final account of the chapter in the appropriate number of copies and in electronic form to the Ministry of Finance, the Supreme Audit Office and the Czech Statistical Office
Term: by 15 March of the year following the end of the evaluation year
(g) Chapter AIFMs submit a "Overview of the balances on the accounts of the internal organisational units of the reserve State." Data are transmitted to the Ministry of Finance in both written and electronic form
Term: by 15 March of the year following the end of the evaluation year
If the last day of the period referred to in the above-mentioned programme falls on a Saturday, Sunday or a public holiday, the last day shall be the one preceding the working day before that date.
Table models
| Tabulka č. 1 | Bilance příjmů a výdajů státního rozpočtu v druhovém členění rozpočtové skladby |
| Tabulka č. 2 | Plnění závazných ukazatelů státního rozpočtu |
| Tabulka č. 3 | Rozbor zaměstnanosti a čerpání mzdových prostředků |
| Tabulka č. 4 | Přehled výdajů státního rozpočtu na podporu výzkumu a vývoje |
| Tabulka č. 5 | Přehled výdajů organizačních složek státu a příspěvků příspěvkovým organizacím, dotací a půjček (návratných finančních výpomocí) krajům a obcím, podnikatelským a jiným subjektům z rozpočtu kapitoly |
| Tabulka č. 6 | Přehled účelových dotací a půjček (návratných finančních výpomocí) krajům a obcím |
| Tabulka č. 7 | Výdaje účelově určené na financování programů reprodukce majetku vedených v ISPROFIN |
| Tabulka č. 8 | Přehled o převodech prostředků státního rozpočtu do rezervního fondu a o jejich použití |
| Tabulka č. 9 | Příloha ke komentáři k výkazu Fin 2-04 U |
| Tabulka č.10 | Přehled o zůstatcích na účtech vnitřních organizačních jednotek organizačních složek státu hospodařících se zálohou |
Table 1
Balance of revenue and expenditure of the state budget in the second budget breakdown
Table 2
Implementation of binding state budget indicators
Table 3
Employment analysis and wage drawing
Table 4
Overview of State budget expenditure in support of research and development
Table 5
Overview of the expenditure of the State's organisational units and contributions to contribution organisations, subsidies and loans (repayable financial assistance) to the regions and municipalities, businesses and other entities in the chapter budget
Table 6
Overview of special-purpose subsidies and loans (repayable financial assistance) to regions and municipalities
Table 7
Expenditure on administrative management
Table 8
Overview of transfers of state budget funds to the reserve fund and their application
Table 9
Annex to the notes on the Fin 2-04 U statement
Table 10
Overview of the accounts of the internal organisational units of the advance management State
4. Annex 2 shall read as follows:
"Annex No 2 to Decree No 419 / 2001 Coll.
Scope, structure and dates of the data submitted by the local authorities for the preparation of a draft state closing account
Data scope
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Regulation Information
| Citation | Decree No. 581 / 2004 Coll., amending Decree No. 419 / 2001 Coll., on the scope, structure and dates of the data submitted for the preparation of the draft State Final Account and on the scope and dates of the drafting of the draft Final Accounts of the chapters of the State Budget |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.11.2004 |
|---|---|
| Effective from | 26.11.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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