Government Regulation No. 98 / 2015 Coll.
Government Decree on Implementation of Section 101a of the Social Services Act
Valid
Regulation
Effective from 01.05.2015
98
GOVERNMENT REGULATION
of 22 April 2015
on the implementation of Section 101a of the Social Services Act
The Government orders pursuant to § 119 paragraph 1 of Act No. 108 / 2006 Coll., on Social Services, as amended by Act No. 313 / 2013 Coll.:
(1) Funding from the subsidy can only be used for expenditure in time and in kind related to the calendar year for which the subsidy is granted.
(2) Funding from the subsidy cannot be drawn on:
(a) expenditure not related to the provision of basic activities by type of social services;
(b) expenditure on health care provided under Section 36 of the Social Services Act;
(c) expenditure on the acquisition or technical evaluation of fixed tangible and intangible assets under accounting legislation;
(d) depreciation of fixed tangible and intangible assets, reserves, accrued costs and operating expenses adjustments;
(e) performance of the social character provided to employees in cases where such benefits do not qualify under the legislation, such as contributions to supplementary pension schemes with a State contribution, supplementary pension savings and life insurance, gifts to live jubilees and working years, allowances for recreation,
(f) expenditure on financial leasing, with the exception of the financial leasing of a motor vehicle used in the provision of social services;
(g) taxes and charges not related to the provision of basic activities for each type of social service;
(h) value added tax which may be recovered under another legislation (1);
(i) contractual fines, interest on late payments, other fines and periodic penalty payments, amortisation of outstanding claims, interest, exchange rate losses, gifts, manka and damages, creation of funds, loss of securities and shares in the event of their sale, interest on late payments under the credit agreement, expenses related to obtaining bank guarantees and similar bank charges, as well as deposit fees;
(j) expenditure which cannot be supported by accounting evidence; and
(k) expenditure exceeding the limit amounts which the county may set for each item of eligible costs.
(1) The application for a subsidy is submitted by the Region to the Ministry of Labour and Social Affairs (hereinafter referred to as "Ministry") within the time limit set by the Ministry when issuing the subsidy procedure for the promotion of social services for the relevant calendar year but no later than 31 July of the calendar year preceding the calendar year for which the subsidy is requested.
(2) The description of the method of allocating and drawing the subsidy under Paragraph 101a (3) (b) of the Social Services Act contains:
(a) the method of calculating the optimal amount of the subsidy, which shall be determined regardless of the amount of the State budget resources available, on the basis of an analysis of the costs and revenues of the various types of social services carried out on the basis of data for the previous calendar year or years;
(b) the method of determining the real amount of financial support for individual social services to be applied where the amount of the subsidy allocated to the county by decision of the Ministry is lower than the amount of the subsidy requested;
(c) determining whether the funding from the subsidy will be allocated to individual social service providers in the form of a compensation payment2) (subsidy or contribution from the contractor) or on the basis of a public contract; and
(d) setting the dates and amounts of the individual instalments of the subsidy to social service providers, including, where appropriate, the creation of a reserve, indicating its purpose, the amount and the reason for its creation.
(1) The awarded subsidy will be transferred by the Ministry to the county in two instalments, namely:
(a) by 15 March of the calendar year for which the subsidy is granted, at the rate of 60% of the subsidy granted; and
(b) after a provisional summary, no later than 30 June of the calendar year for which the subsidy is granted, of 40% of the subsidy granted.
(2) In exceptional cases, in particular during the budgetary period or in the event of an increase in State budget appropriations, the grant may be paid by another deadline.
(1) An interim overview of the use of the subsidy contains:
(a) the name and identification number of each social service provider;
(b) the type, form and code name of the social service (identifier) provided by individual social service providers;
(c) the group of persons for whom the social service is intended,
(d) the amount of funding allocated from the subsidy to individual social services providers who have submitted a subsidy application to the county to the individual social services defined by the numerical indication (identifier);
(e) the total amount of funds actually paid from the first instalment of the subsidy; and
(f) a description of the implementation of the method of allocating and drawing up the subsidy referred to in the Region's subsidy application.
(2) The final overview of the use of the subsidy contains:
(a) the name and identification number of each social service provider;
(b) the type, form and code name of the social service (identifier) provided by individual social service providers;
(c) the group of persons for whom the social service is intended,
(d) the total cost of social services;
(e) the total income of social services;
(f) the amount of funding allocated from the subsidy to individual social service providers who have submitted a subsidy application to the county to the individual social services defined by the numerical indication (identifier);
(g) a definitive justification for the method of allocating and drawing the subsidy;
(h) the total amount of funds actually paid from the subsidy; and
(i) any refund granted.
This Regulation provides for the first time for the granting of subsidies in 2016.
This Regulation shall take effect on 1 May 2015.
Prime Minister:
Sobotka v. r.
Minister for Labour and Social Affairs:
Mgr. Marks v. r.
1) Act No. 235 / 2004 Coll., on Value Added Tax, as amended.
(2) Commission Decision of 20 December 2011 on the application of Article 106 (2) of the Treaty on the Functioning of the European Union to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest.
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Regulation Information
| Citation | Government Decree No. 98 / 2015 Coll., on the Implementation of Section 101a of the Social Services Act |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.04.2015 |
|---|---|
| Effective from | 01.05.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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