523
on the date September 23th 2004
of Budget Rules of the Public Service and of Change
and Amendment of Some Acts
The National
Assembly of the Slovak Republic ordered on this act:
BASIC ESTABLISHMENTS
§ 1
This Act regulates:
a) the budget of
the public service sector (hereinafter called „public service”), specially the
state budget, mutual financial relationships and
relationships connected to them in the framework of public service and these
relationships to other subjects,
b) the budgetary procedure, rules of
budget management, function and setting of the closing account of public
service and state closing account,
c) the position of the Ministry of
Finance of the Slovak Republic (hereinafter called „Ministry of Finance”),
further ministries and other central authorities of the civil service[1]) and
other legal entities of the public service in the budgetary procedure,
d) the establishing of budgetary
organizations and contributory organizations and the managment of budgetary
organizations and contributory organizations.
§ 2
Definition of
the Concepts
For the purpose of this act is understood:
a) as public means those financial
means, which the legal entities of public service manage; public means are also
the means of the European Union and the contributions to the European Union,
b) the deficit of the state budget is
the negative difference between the incomes of the state budget and the
expenditures of the state budget,
c) the surplus of the state budget is
the positive difference between the incomes of the state budget and the
expenditures of the state budget,
d) the obligatory index of the state
budget is
1.
expenditure
limit of the state budget for realization of the program of Government of the
Slovak Republic,
2.
the
intentions and chosen aims of the government’s program,
3.
the
income of the state budget’s section (hereinafter called „section”),
about which will be established by the Act of State Budget for the corresponding
budget year,
4.
the
expenditure limits of state budget, which will be established by the Act of
State Budget for the corresponding budget year, or the expenditure limit
defined according to the § 6, par. 3, § 22
par. 1, § 24 par. 6,
e)
the means of the European Union are financial means
rendered to the Slovak Republic from the budget of the European Union, which in
the Slovak Republic are rendered through the medium of a payment agency,[2]
)
f)
the
contributions to the European Union are financial means contributed by the
Slovak Republic into the budget of the European Union.
PUBLIC SERVICE
§ 3
Subjects of
Public Service
1)
Subjects of public service are legal entities registered
in the registrar of organizations led by the Statistical Office of the Slovak
Republic according to a particular regulation[3])
and classified in public service in accordance with uniform methodics valid for
the European Union, namely
a)
in central administration,
b) in regional self-administration,
c) in the funds of social insurance and
in the funds of health insurance.
2) In the central administration are
stated state budgetary organizations and state contributory organizations,
state objectiv funds (hereinafter called „state fund”), the National Property
Fund of the Slovak Republic and the Slovak Estate Fund. In the central
administration are also stated public high schools[4]) and
further subjects, which are registered and classified in the registrar
according to the article 1. In the regional self-administration are stated
municipalities and higher regional units and budgetary organizations and
contributory organizations established by them. In the funds of social
insurance and in the funds of health insurance are stated the Social Insurance
Company[5]) and
health insurance companies.
3) This act applies to subjects of
public service, which are municipalities, higher regional units and budgetary
organizations and contributory organizations established by them, if it is not
stated otherwise by a particular act.
§ 4
1)
The budget of public service is a central economical
instrument of the financial policies of the state. It is drawn up every year
for at least three budget years. The budget year is identical with the calendar
year. The budget of public service is created by
a)
state budget for the corresponding budget year and the
summary of budgets of other subjects of the public service for the
corresponding budget year,
b) state budget
for the year following the corresponding budget year and the summary of budgets
of other subjects for the year following the corresponding budget year,
c) state budget
for the year following the year for which the state budget was drawn up
according to the letter b) and the summary of budgets of other subjects of
public service for the year following the year for which the budgets were drawn
up according to the letter b).
2)
Budgeted incomes and budgeted expenditures described in
paragraph 1 letter b) and c) are not obligatory indices.
3) Ministry of
Finance submits the budget of public service to the government for approval.
The government submits the state bill of state budget for the corresponding
budget year and for information the budget of public service to the National
Council of the Slovak Republic (hereinafter called „National Council”).
4) In the budget
of public service, at tracing the fulfilment of the budget of public service
and at movements on accounts of financial assets budget classification is
applied, according to which budget incomes and expenditures of public service
are uniformly defined and incomes and expenditures are classified including
their subject matter definition, and financial operations with financial
assets. Budget classification consists of generic classification, organisatory
classification, economical classification and functional classification.
Functional classification is used mainly for the purposes of international
comparison of expenditures of public service according to the functions of
public service; functional classification is established by a particular
regulation.[6] Generic classification, organisatory
classification and economical classification are established by measures, which
are issued by the Ministry of Finance and which is declared by publishing
a proclamation about its publishing in the Statute Book of the Slovak
Republic. The obligation to apply budget classification applies to all subjects
of public service.
5) Budget of public service in uniform
methodics valid for the European Union in individual budget years is created by
a) time distinguished incomes and time
distinguished expenditures of public service,
b) budget relationships in the framework
of public service and budget relationships with other subjects,
c) deficit of the budget of public
service or surplus of the budget of public service.
6) For the purposes of stating the
budget deficit of the budget of public service in a budget year or of budget
surplus of the budget of public service in a budget year in uniform
methodics valid for the European Union, into the budget of the subject of
public service do not belong
a) among time distinguished incomes
these financial operations with financial assets:
1.
accepted
credits, loans and reimbursable financial aids,
2.
instalments
of rendered credits, loans and reimbursable financial aids,
3.
incomes
from purchase of property shares,
4.
balances
of means of the preceding budget year,
b) among time distinguished expenditures
these financial operations with financial assets:
1.
rendered
credits, loans and reimbursable financial aids,
2.
instalments
of accepted credits, loans and reimbursable financial aids,
3.
expenditures
of acquisited property shares.
7) Deficit of the budget of public
service in uniform methodics valid for the European Union is the negative
difference between time distinguished incomes of public service and time distinguished
expenditures of public service.
8) Surplus of the budget of public
service in uniform methodics valid for the European Union is the positive
difference between time distinguished incomes of public service and time
distinguished expenditures of public service.
§ 5
State Funds
(1)
State fund is a legal entity which is regulated by
the law of financing special defined tasks of the state. Administrator of the
state fund is a central authority of civil service established by a law.
The administrator of state fund submits the proposal of the budget of state
fund to the Ministry of Finance for the corresponding budget year,
a summary of the state fund recievables and state fund obligations and
a proposal of closing account of the state fund.
(2) Sources of
state fund and the way of use of its means is established by the law, by
which the state fund is regulated. As a supplementary source of the state fund,
it is possible to render a dotation from the state budget through the
medium of the administrator of the state fund in extent approved by the act of
state budget for the corresponding budget year.
(3) The budget of
state fund is approved by the goverment together with the state bill about
state budget for the corresponding budget year.
(4) The Slovak
Republic does not guarantee the obligations of the state fund and the state
fund does not guarantee the obligations of the Slovak Republic.
(5) The state fund
can not be the establisher nor founder of another legal entity.
STATE BUDGET,
STATE FINANCIAL
ASSETS
§ 6
State Budget
(1)
State budget is the basic component of the budget of
public service and the financing of the state’s main functions are secured by
it in the corresponding budget year. State budget for the corresponding budget
year contains budgetary incomes, budgetary expenditures and financial
operations with state financial assets and other operations which influence the
state of state financial assets or state financial liabilities.
(2) State budget
for the corresponding budget year is approved by the National Council in the
Act of State Budget. By the Act of State Budget for the corresponding budget
year is approved the limit of expenditures of state budget, maximum amount of
the budgeted deficit or minimal amount of the budgeted surplus of state budget,
if the incomes of the state budget and the expenditures of the state budget are
not balanced. In the Act of State Budget for the corresponding budget year is
also budgeted the amount of incomes of state budget, while the Act of State
Budget may establish that some incomes of the sections are obligational
indices of the section. In the Act of State Budget for the corresponding budget
year are budgeted the expenditures of the section for the repayment of costs of
transferred performance of civil service to municipalities and expenditures of
the section for the repayment of costs of transferred performance of
state service for higher regional units as obligational indices of state
budget. Detailed classification of the incomes of state budget and expenditures
of state budget are defined by the Act of State Budget for the corresponding
budget year. The Act of State Budget for the corresponding budget year can
authorize the government to take over a credit in the corresponding budget
year.
(3) Obligational indices approved by the
Act of State Budget for the corresponding budget year are classified by the
Ministry of Finance for all administrators of sections, while these indices can
be defined more detailed.
(4) The Ministry of Finance publishes the
data of state budget in a manner of a particular act in 60 days at the latest
after the Act of State Budget for corresponding budget year came into force.[7]
(5) State budget consists mainly of
a) incomes of state budget in
classification according to the sections,
b) expenditures of state budget for the
performance of activities essential for the fulfilment of intetions and aims of
government programs in classification according to thesections,
c) surplus of state budget or deficit of
state budget, if the incomes and expenditures are not balanced.
§ 7
Incomes of
State Budget
(1)
Incomes of state budget are
a)
taxes, fines and other sanctions connected with taxes
(hereinafter called „tax”) from legal entities and natural persons, whose
residence or permanent place of abode is at the territory of the Slovak
Republic, except for taxes, which according to a particular regulation are
incomes of the budgets of municipalities, budgets of higher regional units or
budgets of other legal entities according to a particular regulation.[8]
b) taxes from
legal entities and natural persons, whose residence or permanent place of abode
is outside the territory of the Slovak Republic and which have incomes from
sources[9]
at the territory of Slovak Republic, except for taxes, which according to
a particular regulation are incomes of the budgets of municipalities,
budgets of higher regional units or budgets of other legal entities according
to a particular regulation.8
c) fees,[10]
fines and other sanctions[11]
connected with fees and other sanctions according to particular regulations, if
a particular regulation does not establish otherwise,
d) interests of
means obtained from credits accepted by government for the term from their acceptance and their
usage,
e) incomes of
sections,
f)
drawbacks of allowances, dotations and contributions
resulting from the settlement of financial relationships with the state budget,
g) profits of
property share of the state and profits of transferring property administration
in the possession of the Slovak Republic (hereinafter called „state property”),
as well as of transferring of possession of state property, with the exception
of profits of transferring administration or from transferring of possession of
state property in the administration of
a state contributory organization and profits, about which is otherwise
established by a particular regulation,[12]
h) contribution
for breach of financial discipline according to this act with the exception of
contribution for breach of financial discipline of means of the European Union.
i)
damages
and fines in accordance with § 31 and 32 of
this act, while the incomes from the damages for breach of financial discipline
of means of the European Union will be reduced by the delay interest paid to
the European Union,
j)
drawbacks for the means of state budget returned to the
European Union in preceding years,
k)
share in withdrawn financial means contributed to the
European Union budget as compensation for expenditures connected with their
withdrawal,
l)
interests of credit balances of financial means operated
at the accounts of State Treasury in the National Bank of the Slovak
Republic, bank or branch of a foreign bank reduced by the interests paid
by the State Treasury and profits of financial operations secured by the
State Treasury reduced by the costs of these financial operations,
m) profits from
the means of state budget if it is not established otherwise by
a particular regulation,
n) further incomes
established by particular act.
(2)
The means of the European Union are classified among the
incomes of the state budget, if from the legal acts of the European Communities
and the European Union it is not resulting otherwise.
§ 8
Expenditures of
State Budget
(1)
From the state budget are repaid
a)
expenditures of state budgetary organizations and
contributions to state contributory organizations,
b) expenditures resulting
from international contracts, by which the Slovak Republic is tied,
c) expenditures connected with rendering
international aid to developing countries and to the least developed countries,
d) contributions to the European Union
except for duties and contributions for sugar production,[13]
e) expenditures for repayment of costs
of transferred performance of state service to municipalities and higher
regional units,
f)
expenditures
for repayment of losses by the securment of performances in public interest and
compensation for disadvantages caused by the state,
g) interests and fees connected with
administration of the state budget deficit and state debt,
h) interests connected with the
realization of guarantee rendered by state, if they are not rendered in form of
reimbursable financial aid,
i)
further
expenditures established by the Act of State Budget or by a particular
act.
(2) From the expenditures of state budget
it is possible to render dotations to legal entities and natural persons in
accordance with the Act of State Budget for the corresponding budget year.
Dotations, with the exception of dotations for repayment of expenditures of
transferred performance of state service to municipalties and higher regional
units, dotations for compensation for losses by the securement of performances
in public interest, dotations for financing common programs of the Slovak
Republic and the European Union and dotations to public high schools are
rendered by the administrator of the section in his own competence usually on
the basis of a request. The extent and further conditions of dotation
rendering and the way of their granting are established by a generally
obligational legal regulation, which is issued by the administrator of section,
which is an authority of civil service, if it is not established by
a particular act. If the administrator of the section is not an
authority of civil service, it may grant dotations on the basis of conditions
established by law. The application of the dotations is subject to obligational
annual settlement with the state budget, whose manner is defined by the
Ministry of Finance.
(3) For the application of objectively
determined means of the European Union classified among the incomes of state
budget are budgeted corresponding expenditures in the state budget. The means
of state budget determined for financing common programs of Slovak Republic and
the European Union also belong to the expenditures of the corresponding
section.
(4) Expenditures of state budget are
budgeted and rendered in form of current expenditures and capital expenditures.
The subject matter definition of current expenditures and capital expenditures
is contained in the economical classification of expenditures (§ 4 par. 4). Capital expenditures may also
be used in the following budget years to their exhaustion for the defined
purpose. The means of the European Union and the means of state budget
determined for financing of common programs of Slovak Republic and the European
Union may also be used in following budget years to their exhaustion for the
defined purpose. Current expenditures for durable goods and furnishing for
military purposes, buildings of military character and military buildings may
also be used in the following budget year for the defined purpose with the
consent of the Minister of Finance of the Slovak Republic (hereinafter called
„Minister of Finance”).
(5) Current expenditures with the
exception of wages, payments, service incomes and other personal settlements,
which were rendered to legal entities or natural persons by the competent
administrator of the section as a current transfer after October 1st of the budget year and which were impossible
to apply to the end of the corresponding budget year, may be applied to March
31th of the following budget year.
(6) The administrator of the section is
obliged to announce the Ministry of Finance the amount of all expenditures
according to paragraph 4, which shall be used in the following budget year,
namely by November 20th at the latest of the current budget year; on
the basis of this announcement the Ministry of Finance ties the expenditures
for the current budget year in the announced amount in the budget of the
corresponding section, with the exception of the means of the European Union
and the means of state budget designated for financing common programs of the
Slovak Republic and the European Union which will be settled by the Ministry
only after the delivery of a confirmation of this announcement in the term
to December 15th of the current budget year. The Ministry of Finance
allows to the corresponding section to exceed the limit of expenditures in the
amount of the settled means in the following budget year.
(7) The deficit of state budget approved
by the Act of State Budget for the corresponding budget year may be exceeded in
the corresponding budget year by the amount of the positive difference between
the sum of settled means in the preceding budget year according to the
paragraph 6, applied in the corresponding budget year, and the amount of
settled means in the corresponding budget year according to the paragraph 6,
designated for use in the following budget year.
(8) The deficit of the state budget
approved by the Act of State Budget for the corresponding budget year will be
reduced in the corresponding budget year by the negative difference between the
amount of settled means in the preceding budget year according to the paragraph
6, applied in the corresponding budget year, and the amount of the settled
means in the corresponding budget year according to the paragraph 6, designated
for use in the following budget year.
(9) The expenditures of state budget may
not be used as property share of other legal entity or for founding or
establishing other legal entity as budgetary organization or contributory
organization. For these purposes only state financial assets may be used in the
administration of the Ministry of Finance.
(10) Means rendered from the state budget
and from the budget of the European Union and moveable and immoveable property
are not subject to the performance of decision according to particular
regulations[14],
if they are obtained from means rendered by the state budget and the budget of
the European Union.
§ 9
Sections
(1)
Incomes of the state budget and expenditures of the
state budget are organizationally classified into sections. Section is
constituted by the budget of
a)
every ministry including budgets of budgetary
organizations, which are connected to its budget and including financial
relationships to its contributory organizations and financial relationships to
other legal entities and natural persons which belong to its subject matter
competence,
b) Offices of the
National Council of the Slovak Republic,
c) Offices of the
President of the Slovak Republic,
d) Government
Office of the Slovak Republic,
e) Constitution
Court of the Slovak Republic,
f)
Supreme Court of the Slovak Republic,
g) Public
Prosecution of the Slovak Republic,
h) Slovak Academy
of Sciences,
i)
Supreme Audit Office of the Slovak Republic,
j)
other central authorities of the civil service1
which are not connected to the budget of the competent ministry,
k)
Slovak Information Service,
l)
General Treasury Administration.
(2)
Organizational classification of the sections is
described in the organisational classification of the budgetary classification.
(3) The section
General Treasury Administration is administrated by the Ministry of Finance and
it is created by the incomes of the state budget including tax incomes and the
expenditures of the state budget which
are not related to the incomes and expenditures of other sections.
(4) The
administrator of the section according to the paragraph 1 is obliged to
a)
draft the proposal of section budget including
proposals of intentions and aims of programs and financial relationships with
state funds, which it administrates, coordinate the participation of administrated
budgetary organizations, contributory organizations and the state funds
administrated by them for the drafting of this proposal; the proposal of
expenditures for repayment of the transferred performance of state service to
the municipalities and higher regional units is discussed with the republic
associations of the municipality and the representatives of the higher regional
units and the proposal of section budget submits to the Ministry of Finance in
extent and term defined by the ministry.
b) draft the proposal of the
section budget in accordance with governmental bill of state budget and submit
it in the term defined for the submitting of the proposal of budget of public
service to the competent authority of the national council.
c) coordinate the activity of other
section’s administrators which participate on the fulfilment of the
government’s cross-resort program, of which it is a guestor,
d) cooperate with the guestor of the
goverment’s cross-resort program in which it participates,
e) monitor and evaluate the fulfilment
of the intentions and aims of goverment’s programs budgeted in the framework of
the section,
f)
classify
the approved obligational indices of the section, namely for the own budgetary
managment and for the budgetary organizations and contributory organizations in
its own subject matter competence; the obligational indices classifies in the
extent defined by this act and the Act of State Budget for the corresponding
budget year; part of this classification for the contributory
organizations is also the summary of tasks and activities which the
contributory organization has to secure in accordance with the subject matter
of its activity in the corresponding budget year,
g) announce the municipalities and
higher regional units, which secure the transferred performance of civil
service, the amount of the expenditures for the repayment of expenditures of
transferred performance of civil service in term of 30 days after the Act of
State Budget for the corresponding budget year came into force,
h) secure of releasing the expenditures
for repayment of expenditures of transferred performance of civil service so,
that it can be continually financed,
i)
regulate
the management of the section’s budgetary means,
j)
work
out reports about the development of the section’s budgetary management, submit
them to the Ministry of Finance in the extent and term defined by them and
discuss them with the competent authority of national council,
k)
work
out summary statements and a summary of budgetary measures for the whole
section and submit it in the manner, extent, structure and term defined by the
Ministry of Finance,
l)
publish
data of the section’s budget in 60 days at the latest in the manner according
to a particular regulation after the Act of State Budget for the
corresponding budget year came into force.
(5) The Supreme Court of Slovak Republic
and the Public Prosecution of the Slovak Republic submit the proposal of
section’s budget and the proposal of the section’s closing account in the
extent and term defined by the ministry or by law also to the Ministry of
Justice of the Slovak Republic. The Ministry of Justice of the Slovak Republic
expresses its opinion to the proposal of section’s budget and to the proposal
of the section’s closing account of the Supreme Court of the Slovak Republic
and the Public Prosecution of the Slovak Republic; to the proposal of section’s
budget of the Supreme Court of the Slovak Republic and Public Prosecution of
the Slovak Republic the Ministry of Justice of Slovak Republic expresses its
opinion always before presenting the proposal of state budget to the government
and the national council.
(6) The Slovak Academy of Sciences
submits the proposal of section’s budget and the proposal of the section’s
closing account in the extent and term defined by the ministry or by law also
to the Ministry of Education of the Slovak Republic. The Ministry of Education
of the Slovak Republic expresses its opinion to the Slovak Academy of Sciences’
proposal of section’s budget and the proposal of the section’s closing account;
the Ministry of Education of the Slovak Republic expresses its opinion always
before presenting the proposal of state budget to the government and the
national council.
§ 10
Budgetary
Reserves
(1)
To cover unforeseeable expenditures essential for
securing budgetary management or to cover the reducement of budgetary incomes,
budgetary reserves are created in the state budget.
(2) Budgetary
reservers are created mainly of
a)
the government’s budgetary reserves
b) the prime
minister’s budgetary reserves
c) reserve for the
means of European Union and contributions to the European Union.
(3)
The amount of budgetary reserves is approved by the
national council by the Act of
State Budget for the corresponding budget year. The budgetary reserve according
to paragraph 2 letter a) and c) is budgeted in the section General Treasury
Administration. The budgetary reserve according to the paragraph 2 letter
b) is budgeted in the section of the Government Office of the Slovak Republic.
About the application of means according to the paragraph 2, letter a) decides
the government according to the recommendation of the Prime Minister. About the
application of means according to the paragraph 2, letter c) decides the
Minister of Finance and namely for the purposes according to § 37, par. 7.
(4) About the
management of the budgetary reserves the government delivers a report to
the national council in the framework of the report about the fulfilment of the
budget of public service and in the framework of the closing account of public
service.
§ 11
Budgetary
Provision
(1)
If the bill of state budget for the following year is
not approved by the national council by December 31st of the current
budget year, the budgetary managment is administrated by the budgetary
provision in the term from January 1st of the budget year to the
time when the Act of State Budget for
the corresponding budget year comes into force.
(2) Budgetary
management of the Slovak Republic and the relationships between the state and
other subjects are administrated by the Act of State Budget for the preceding
budget year during the budgetary provision. The expenditures of state budget in
every calendar month during the budgetary provision must not exceed one twelfth
of total expenditures of the state budget approved by the Act of State Budget
for the preceding budget year and the expenditures unused and settled in the
preceding budget year in accordance with § 8 par. 6 with the exceptions stated
in the paragraph 3, while the minister defines the obligational indices of the
state budget.
(3) Expenditures of
state budget in every calendar month of the budgetary provision according to
the paragraph 2 may be exceeded by
a)
expenditures connected with the administration of state
budget deficit and state debt and expenditures for the payment of profits of
state bonds,
b) expenditures of
interest payment from the accepted credits or loans and fees connected with the
accepted credits or loans,
c) repayments of
benefits and contributions to which legal entities or natural persons have
legal title according to particular regulations,[15]
d) insurance fee
and contributions to the insurance companies for the employees of state
budgetary organizations and state contributory organizations and insurance fee
and contributions for persons, instead whom the state pays insurance fee and
contributions.
e) contributions
to the European Union budget.
(4)
Budgetary incomes and expenditures realized during the
budgetary provision are settled with the state budget after the Act of State
Budget for the corresponding budget year comes into force.
§ 12
War State
Budget
After declaring war or after proclaiming state of war[16]
the Ministry of Finance draws up a proposal of extraordinary state closing
account for the term from the beginning of budget year to the declaration of
war or proclamation of state of war. For the term from declaring war or from
proclaiming state of war to the end of budget year and for the budget year in
time of war or state of war the Ministry of Finance draws up a proposal of
war state budget. After the war’s end or after the ending of state of war
a proposal of extraordinary state closing account is drawn up for the term
from declaring war or from proclaiming state of war to the end of budget year
and for the budget year in time of war or state of war. For drawing up the war
state budget are applied the establishments of parts three and four of this act,
for drawing up the extraordinary state closing account are applied the
establishments of the part eight of this act. The budgetary administration of
the Slovak Republic is managed by war state budget in time of war or in time of
state of war.
§ 13
and State
Financial Liabilities
(1)
State financial assets are
a)
state financial means created from results of budgetary
management of the state budget from preceding years,
b) state financial
means from the repayments of principals of rendered reimbursable aids and
credits and loans,
c) state property
shares,
d) bankable papers
in state property,
e) state
recievables of rendered reimbursable financial aids and credits and loans,
f)
further financial means on the basis of the government’s
or national assembly’s decision.
(2)
Financial means in the cash desk and on accounts of
state budgetary organizations and state contributory organizations are also
parts of the state financial assets.
(3) State financial
liabilities are state obligations arisen from accepted credits of
the government, from state bankable papers.[17]
(4) The obligations
of state contributory organizations arisen from credit relationships are also
part of the state financial liabilities.
(5) As management
of state financial assets and state financial liabilities are understood
the registration, analysis, accounting, administration, treatment and control
of state financial assets and state financial liabilities.
(6) State financial
assets created from the results of management of state budget from preceding
years may be used only with the consent of the national council. State
financial assets according to the paragraph 1, letter b) to f), with the
exception of state bankable papers, may be reduced only on the basis of the
government’s decision or for the purposes according to particular regulation;5
this is not the case with the use of state financial assets for expenditures of
state budget about which decides the national council.
(7) Financial
operations with state financial assets and other operations which influence the
state of state financial assets are not parts of the incomes of state budget
and the expenditures of state budget.
(8) The administration of state financial
assets according to the paragraph 1, letter a), b), e) and f) and state
financial liabilities according to the paragraph 3 is performed by the
Ministry of Finance; in the extent established by a particular regulation[18] it
may also be secured by the Agency for Management of Debt and Liquidaton and the
State Treasury.
§ 14
(1)
Ministry of Finance manages the works and regulates the
drawing up of the proposal of the public service budget, individually the
proposal of state budget on the basis of the initials of public service budget
approved by the government usually by the end of April of the current budget
year. The designation of the share of public service budget deficit or of
public service budget surplus on the gross domestic product is also part of the
initials of public service budget.
(2) Ministry of
Finance draws up the proposal of public service budget in structure
according to § 4 par. 1 in cooperation with the competent subjects of
public service.
(3) The proposal of
public service budget submits the Ministry of Finance to the government by
August 15th of the current year if the government does not defines
an earlier term. The government decides about the public service budget usually
by September 30th of the current year.
(4) During the
discussion of public service budget at the negotiations of the government it is
not possible to approve proposals, whose result is the rise of deficit share of
the public service budget on the gross domestic product in the corresponding
budget year approved in the framework of the initials of public service budget
approved by the government; this is also so by the negotiations of proposals of
budgets of the public service subjects and in the course of the budget year
also by discussion of materials presented for discussion to the government.
(5) The government
presents the proposal of the public service budget to the national council by
October 15th of the current year, if the national council does not
decide otherwise.
(6) The subjects of
public service and legal entities and natural persons, whom means of the state
budget are rendered, are obliged to present for the request of the
Ministry of Finance the data necessary for the drawing up of the public service
budget and evaluation of fulfilment of the public service budget including data
about the incomes and expenditures with the indicated financial sources to the
other subjects of the public service; these data are published for free. For
the purpose of evaluation of fulfilment of the public service budget in uniform
methodics valid for the European Union, data about the incomes and
expenditures, assets and liabilities are to be presented to the Ministry
of Finance quater-yearly.
(7) Social
Insurance company, the Slovak Estate Fund and the National
Property Fund of the Slovak Republic are obliged to discuss their budgets with
the Ministry of Finance before their discussion with their own authorities
according to a particular regulation,[19]
which precedes their presenting for approval to the national council or
government. The Ministry of Health of
the Slovak Republic is obliged to draw up a proposal of an integrated
budget for the health insurance companies and discuss them with the Ministry of
Finance. The Ministry of Education of the Slovak Republic is obliged to draw up
a proposal of an integrated budget for the public high schools and discuss
them with the Ministry of Finance. The Social Insurance Company, health
insurance companies administrated by the state or health insurance
companies, which were founded by the state, the Slovak Estate Fund, the
National Property Fund of the Slovak Republic and state funds through the
medium of the administrator of the state fund are obliged to present the
proposals of their budgets to the government for approval by August 15th
of the current year, if the government did not state a later term.
Subjects of public service, whose budgets are approved by the national council,
are obliged to present the proposals of their budgets to the national council
for approval in accordance with the government’s decision accepted at the
discussion of the proposal of their budgets.
(8) The budget
proposals of subjects of public service are presented in accordance with
particular regulations19 for approval to the national council in
term established for presenting the budget proposals of public service, except
for the budget proposal of Slovak Estate Fund and the budget proposals
of state funds. Higher regional units presentn their budget proposals for the
following budget year for information to the national council and the Ministry
of Finance in the mentioned term.
§ 15
(1)
The goverment or, on the basis of its authorization, the
Minister of Finance, may permit, in the extent and under terms established by
the Act of State Budget for the corresponding budget year, the realization of
expenditures essential for the economy of the Slovak Republic and unsecured in
the state budget. If during the year arises the need of repayment, which is not
secured in the section’s budget, this repayment may be realized on the basis of
performed budgetary measures. Budgetary measures concerning expenditures of
contributions of the European Union and expenditures of state budget determined
for financing common programs of the Slovak Republic and the European Union may
be taken only in accordance with the decision of the competent authority of the
European Union.
(2) Budget measures
are
a)
transfers of budgetary means,
b) permitted exceed
of expenditure limits,
c) settling of
budgetary means.
(3)
State budgetary organizations and state contributory
organizations are obliged to lead an operative register of all budgetary
measures executed in their budget in the course of the budget year.
§ 16
If for the
repayment of unavoidable expenditures were not secured necessary means in the
section’s budget, the section’s administrator may secure them first of all by
transfer of budgetary means in the framework of the budget. By the execution of
such transfers of budget means, it is not possible to change the obligational
indices of the section’s budget.
§ 17
(1)
If the exceeding of expenditure limits with the
exception according to § 23, par. 1 would influence the obligational indice of
the section’s budget, the section’s administrator may permit such exceed only
with the approval of the Minister of Finance.
(2) If it comes to
the exceed of expenditure limits from the reason of delimitation or task
transfer, authorities and organizations, which these measures concern, present
a mutually approved delimitation protocol through medium of their
establisher to the competent administrator of the section. This protocol
contains mutually approved transfer of the means of state budget and the
obligations to the state budget. The section’s administrator, to whom the task
are transferred, presents these documents to the Ministry of Finance. Without
the presenting of these documents, the Ministry of Finance can not permit the
exceed of budget expenditures limit.
§ 18
(1)
The tying of budgetary means is the time and subject
matter restriction of their application.
(2) The Ministry of
Finance ties in the section’s budget budgetary means
a)
for the reason of delimitation or task transferring to
another subject,
b) in the case of
permitted exceed of expenditure limit at the cost of a further
obligational index,
c) on the basis of
the goverment’s decision, mainly in the case of disaccordance between incomes
and expenditures of the state budget,
d) on the basis of
confirmation of the inclusion of a budgetary organization’s obligation
according to a particular regulation,[20]
e) on the basis of
announcement according to § 8, par. 6.
(3)
The proposal for tying of budgetary means according to
the paragraph 2, letter c), which concerned the tying of expenditures for
repayment of costs of transferred performance of state service, the Ministry of
Finance dicusses it with republic communities of municipalities and with
representants of higher regional units in advance before its presenting for
approval to the government.
(4) The section’s administrator is
obliged to tie budgetary means in the section’s budget, if
a) the government or, on the basis of
its authorization, the Minister of Finance decided about the tying of budgetary
means,
b) it had secured means for performance
of tasks in the budget, whose performance was transferred to other sections,
c) it does not fulfill the budgetary
income, about which was established by the Act of State Budget for the
corresponding year that it is an obligational index of the state budget,
(5) The budgetary organization is obliged
to tie budgetary means in its budget, if
a) these means were defined for the
tasks which will not be at all, or only partly realized,
b) it does not fulfill budgetary
incomes; if the budgetary organization cannot secure the balancing of the
incomes’ shortage by tying the corresponding part of the expenditures, the
budgetary organization agrees the way of reimbursment of the incomes’ shortage
with its establisher.
(6) Tied budgetary means can not be used
without their release by the authority which decided about their tying.
RULES OF THE BUDGETARY MANAGEMENT
§ 19
(1)
Public means may be used for purposes which are in
accordance with particular regulations.19 The means of the state
budget may be used only for purposes for which they were established by the Act
of State Budget for the corresponding budget year or they were established
according to this act.
(2) Public means budgeted for the
corresponding budget year may be used to the end of the budget year with the
exception of those public means whose unexhausted balances may be used in the
following budget year in accordance with this or a particular act. 19
(3) Legal entities and natural persons,
whom public means are rendered, are responsible for their management and are
obliged to keep at their usage the economy, efficiency and effectivity of their
usage;[21] for
rendering advance from public means the establishments of paragraphs 8 to 10
are applied.
(4) The statutory authority of the
subject of public service19 is obliged to secure that the public means shall
be released only in such amount that corresponds to the extent of the
fulfilment of the tasks included in the budget of the subject of public
service.
(5) Subject of
public service is not entitled to be obliged in the current budget year for
such repayments which it do not have secured in the budget for the current
budget year and which encumber the following budget years for lack of sources
in the current budget year.
(6) Public means
may be used for covering essential needs and measures resulting from particular
regulations. The subject of public service is obliged to keep at the usage of public means
the economy, efficiency and effectivity of their usage.21
(7) Subject of public service may create
its own funds only if it is established by this or a particular act.[22]
(8) Subject of public service may render
advances if they were agreed in writing in the contract about the delivery of
performances and goods, and this maximum for the term of three months in
dependence on real fulfilment of deliveries of performances and goods.
(9) Subjects of public service except for
the advances according to the paragraph 8 may also render on the basis of
a contract in writing
a) advance at procurement of military
material, special machines, apparatuses, equipments and musical instruments in
abroad, if no domestic product exists and the production term exceeds one year,
b) permanent advance at issuing
international pay cards, if their issuing is essential for securing of foreign
business trips,
c) accreditives on behalf of foreign
persons at delivering performances and goods,
d) advance for payment of health care.
(10) Advances rendered according to the
paragraph 8 and paragraph 9, letter a) has to be financially settled at the
latest by the end of the budget year, in which they were rendered, with the
exception of advances for delivery of heating, water, electric energy, gas,
periodical and other press and advances for fuel rendered through the medium of
pay cards, by which it is not required the fulfilment of the conditions
according to the paragraph 8.
(11) Paragraphs 8 to 10 are related to the
usage of means for financing common programs with the European Union by the
final acceptor. The paragraphs 8 to 10 are not used for rendering means to the
final acceptor by a competent authority of the civil service and for rendering
advances to a municipality and to a higher regional unit for repayment of
expenditures of transferred performance of civil service.
(12) Subject of public service with the
exception of a municipality and a higher regional unit may accept credits
or loans only in accordance with this act. Subject of public service may accept
reimbursable financial aid from state financial assets, if for those purposes,
for which the reimbursable financial aid is rendered, the goverment took over
a credit.
(13) Subject of public service may enter
into credit or loan relationships as a warrantor only in accordance with
this act with the exception of the subject of public service, which is the
National Property Fund of the Slovak Republic, if it acts according to
a particular regulation.[23]
(14) Subject of public service may render
credits or loans only in accordance with this or a particular act. [24]
FINANCIAL RELATIONSHIPS WITH THE European Union
§ 20
(1)
Means of the European Union are kept on particular
accounts of the Ministry of Finance in the State Treasury.
(2) From the
expenditures according to the § 8, par. 3 the means are rendered to the final
acceptor through the medium of a competent authority of civil service on
the basis of the conditions defined in a contract concluded with the final
acceptor.
(3) The state
authority and the budgetary organization, which concentrate the contributions
to the European Union, keep these means on an independent account in the State
Treasury, from which they transfer to a particular account kept by the
Ministry of Finance in the name of the European Comission, established in the
State Treasury; from the expenditures of state budget to the particular account
are also transferred contributions to the European Union [§ 8, par. 1, letter
d)].
(4) Incomes of the
means of the European Union are the property of the European Union.
(5) By the means of
the European Union and contributions of the European Union is not possible to
secure the obligations of the Slovak Republic.
(6) A legal
entity or a natural person, to whom was imposed contribution and fine for
breach of financial discipline at managing the means of the European Union
rendered according to the paragraph
2, contributes this contribution to the
corresponding particular account of the Ministry of Finance according to the paragraph
1; the fine is the income of the state
budget in accordance with the § 7, par. 1, letter i).
(7) If the European
Union requires the return of means of the European Union, these means are
settled on behalf of or at the cost of the corresponding particular account of
the Ministry of Finance according to the paragraph 1.
(8) Slovak Republic
repays to the European Union the interest on late payments in case of late
return of the means of the European Union and in case of late transfer of contributions
to the European Union according to the interest rate defined by the European
Union.
(9) Legal entities
and natural persons, which accepted financial aid directly from the European
Union, are obliged to announce the amount of the accepted financial aid and the
purpose, for which the financial aid was rendered, to the Ministry of Finance
in term of 30 days from the day of its acceptance.
BUDGETARY
ORGANIZATIONS
AND
CONTRIBUTORY ORGANIZATIONS
§ 21
Management,
change and abolition of the budgetary
organizations
and contributory organizations
(1)
A budgetary organization is a legal entity of the
state, a municipality or a higher regional unit, which with its own
incomes and expenditures is connected to the state budget, municipal budget or
the budget or a higher regional unit. It manages independently according
to an approved budget with the means which are defined by its establisher in
the framework of its budget. Budgetary organizations are according to this act
all state authorities, with the exception of state authorities which are
organizations according to the § 22, par. 2.
(2)
A contributory organization is a legal entity
of the state, a municipality or a higher regional unit, of which less
than 50 per cents of the production costs are covered by revenues[25]
and which is connected by contribution to the state budget, municipal budget or
the budget of higher regional unit. Financial relationships
defined by manager in the framework of its budget are applied to it.
(3)
Budgetary organizations and
contributory organizations may be established for fulfilment of tasks of the
state, municipality or a higher regional unit determined by particular
regulations.[26] Budgetary organizations
or contributory organizations may not be established for performance of
decisive power, which are resulting for the establisher by particular
regulations.
(4)
Budgetary organizations and
contributory organizations may gain rights in their own name and get obliged
from the day of its founding.
(5)
A budgetary organization or
a contributory organization may be managed by
a)
law,
b)
the decision of the establisher,
which is a central authority of the civil service, if it is not stated
otherwise by a particular regulation, a municipality or a higher regional
unit.
(6)
The function of establisher in the
relationship to a state authority fulfills for the purpose of this act the
Ministry of Finance.
(7)
The function of establisher in the
relationship to the a central authority of the civil service as
a budgetary organization fulfills for the purpose of this act the Ministry
of Finance.
(8)
If the budgetary organization or the
contributory organization was established by law, its establishing function is
performed by an authority, whose budget is connected with financial
relationships.
(9)
The stablisher may establish for the
fulfilment of its tasks in extent of its competence the budgetary organization
or contributory organization only with the preceding consent of the Ministry of
Finance in writing from the first day of the following budget year. In
well-founded cases may the minister of finance permit another term. To the
request for a written approval the establisher is obliged to enclose first of
all the proposal of the establishing document and the budget proposal of the
organization proposed to establishing, as well as indicate and justify the
supposed financial consequences for the state budget, and this not only for the
current year but also for the following three budget years. The preceding
written consent of the Minister of Finance as well as his permission of other
term according to the second sentence is not requested, if the establisher is
the municipality or a higher regional unit, or when the establishing is
according to a particular law.
(10) The
establisher according to the paragraph 5, letter b) issues an establishing
document about the establishment of the budgetary organization or contributory
organization. The establishing document of the budgetary organization and
contributory organization contains
a)
the indication of the establisher,
b)
the name of the budgetary
organization or the contributory organization excluding the possibility of
mistaking it with the name of other legal entites, its residence and
identification number,
c)
the form of its administration,
d)
date of the establishment of the
budgetary organization or contributory organization,
e)
definiton of the subject of its
activity,
f)
indication of the statutory
authority,
g)
subject matter and financial
definition of the property, which is administrated by the budgetary
organization or the contributory organization
h)
the definition of the term, for
which the budgetary organization or the contributory organization is
established.
(11) Budgetary
organization and contributory organization, with the exception of the budgetary
organization which is a ministry, and with the exception according to the paragraph 5, letter b)
can not be a founder or establisher of another legal entity,[27]
if it is not stated otherwise by a particular regulation.[28]
(12) Budgetary
organizations or contributory organization established by the decision of an
establisher according to the paragraph 5, letter b) may be discharged, changed
its subordinance or the way of its financing from a budgetary organization
to a contributory organization or vice versa by the decision of the
establisher from the first day of the following budget year according to the
preceding written consent of the Ministry of Finance. In well-founded cases the
Minister of Finance may permit another term. The preceding written consent of
the Ministry of Finance, as well as the permission of another term by the
Minister of Finance, according to the second sentence about discharge of the
budgetary organization or contributory organization, is not requested, if the
budgetary organization or the contributory organization is established by a
particular law, or if its establisher is a municipality or a higher
regional unit. In the case of change of subordinance both establishers issue
a decision, and this so, that the change of subordinance would happen in
the same day. In the case of change of subordinance and change of the way of
financing, the establisher is obliged to change the establishing document of
the budgetary organization or the contributory organization.
(13) The
establisher of the contributory organization is obliged to discharge it by
December 31st of the year, when it is realized that
a)
the revenues of the contributory
organization do not cover its production costs in accordance with the paragraph
2 during at least two succeeding years or
b)
the contributory organization does
not fulfils the conditions according to the paragraph 3.
(14) If
it comes to the extinction of the budgetary organization or the contributory
organization by distribution, fusion or merger, the establisher defines the
term, subject matter and financial definiton of the property including
continuos rights and obligations in the decision, which will be transferred to
the legal successor, which may be only a budgetary organization or
a contributory organization. If the budgetary organization or contributory
organization is extinguished by discharge without a legal successor, the
rights and obligations are transferred to the establisher on the day of its
discharge, if a particular law does not state otherwise.
(15) The
establisher, with the exception of a municipality or a higher
regional unit, is obliged to announce the discharge, change of subordinance or
way of financing of the budgetary organization or the contributory organization
to the Minister of Finance through the medium of the competent administrator of
the budget section in seven days.
(16) For
contributory organizations are applied the rights and obligations of subjects
of public service stated in this act, even if they are not stated in the
framework of a central administration or regional self-administration
according to § 3, par. 1.
§ 22
(1)
A budgetary organization manages budgetary means
and means accepted from other subjects. The budgetary organization draws up its
budget of incomes and expenditures, while it is governed by obligational
indices of the state budget defined by the Act of State Budget for the
corresponding budget year and by the establisher. Financial donations with
purposeful definition are used in accordance with their definition.
(2)
The establisher defines which internal organizational units
in the framework of the budgetary organization in its competence will manage
only with delegated advance as advance organizations. The establisher defines
at the same time the amount of the advance and the term for which is granted,
or it authorizes the budgetary organization, to whose budget the advance
organization is connected. The budgetary organization, from whose budget the
advance is granted, settles the incomes and expenditures of these advance
organizations by the end of the budget year at the latest. Advance
organizations are not legal entities. For the financing of advance
organizations, which are representative offices of the Slovak Republic in
abroad, applies the § 23, par. 4.
(3)
The mutual inclusion of incomes and expenditures in
a budgetary organization is acceptable, if it relates to the additional
repayment of expenditures made earlier in the same budget year, with which
another subject refunds expenditures to the budgetary organization, which paid
instead of this subject.
(4)
A budgetary organization
concentrates all the incomes of its budget, with the exception of incomes
stated in the paragraph 3, on its own income budget account and realizes all
its expenditures from the expenditure budget account. A budgetary
organization may concentrate its incomes on other accounts and realize the
budget expenditures from other account only in cases stated by this act or by a
particular act, or if it results from legally obligational acts of the European
Communities and the European Union or from an international treaty.
A budgetary organization concentrates all its incomes and realizes all its
expenditures through the medium of the accounts led in the State Treasury, if
it is stated by a particular regulation.18
(5)
Incomes from the rent of state
property in the administration of state budgetary organization are incomes of
the state budget.
(6)
A budgetary organization may
conclude contracts about renting objects with the right of purchase of the
rented object,[29] if the rent will be paid
from the means of the European Union and from the means of the state budget
defined for financing common programs of the Slovak Republic and the European
Union.
§ 23
(1)
A budgetary organization is entitled to exceed the
budget limit of expenditures by means
a)
accepted from other subjects on the basis of a gift
certificate,
b)
accepted on the basis of a contract of association,[30]
c)
accepted from other subjects, for example in form of
dotations or grants,
d)
gained from the difference between profits and costs
from enterpreneurial activity after taxation,
e)
accepted from insurance fulfilment from contracted
insurance or obligational insurance,
f)
accepted from food allowances,[31]
g)
accepted from a natural person or a legal
entity according to a particular regulation,[32]
h)
accepted from the office of labour, social affairs and
family according to a particular regulation, [33]
i)
accepted from participants of operation of registry
renewal of some estates and legal relationships to them,[34]
j)
accepted from parents, other persons, who have child
support obligations, or pupils for repayment of some expenditures in accordance
with particular regulations.[35]
(2)
The means according to the paragraph
1 letter a) to d) the budgetary organization leads on an independent ex-budget
account. At its application the budgetary organization transfers them to
a particular income account for complementary means and realizes the
expenditures from its own expenditure account with the exception of means
rendered from abroad in foreign currency defined for payments in foreign
currency in inland or in abroad, which are led on a particular account by
the budgetary organization, from which it realizes payments.
(3)
Contributions from a legal
representative for payment for food allowances and food allowances from other
persons in school feeding facilities the budgetary organization may lead on
a current account, from which directly repays the expenditures connected
with feeding in these facilities.
(4)
Advances to an advance organizations,
which is a representative office of the Slovak Republic in abroad, renders
the Ministry of Foreign Affairs of the Slovak Republic from its own
budget through the medium of a particular advance account to the current
account of the advance organization, which is a commercial-economical
organisatory unit of the Ministry of Economy of the Slovak Republic in abroad,
the Ministry of Economy renders an advance from its own budget through the
medium of a particular advance account to the current account of the
advance organization in abroad or in cash to the cash-desk of the advance
organization in abroad. The balance of the means on these accounts do not
forfeit at the end of the year.
§ 24
(1)
A contributory organization manages costs, profits
and results of management according to its own budget. Its budget
includes also contributions from the budget of the establisher, means of own
financial funds, means accepted from other subjects.
(2)
A contributory organization is
obliged to achieve profits determined by its budget.
(3)
A contributory organization
concentrates all incomes and realizes all expenditures through the medium of
accounts led in the State Treasury, if it is defined by particular regulation.18
(4)
A contributory organization may
conclude a contract about renting objects with the right of purchase of
the rented object,29 if the rent will be payed from its own sources.
(5)
A contributory organization may
conclude contracts according to the paragraph 4 after evaluation of the offers
at least three independent candidates.
(6)
The financial relationship between
the establisher and the contributory organization is defined by obligational
indices of the state budget and obligational indices defined by the
establisher.
(7)
A contributory organization
repays operational expenditures, expenditures for repairs and maintaining of
corporeal property, as well as the procurement of corporeal and incorporeal
property from own sources and from the contributions from the establisher,
while it uses its own sources preferably. The establisher renders
a contribution for the operation to the contributory organization in such
amount, so that its budget be balanced; this is not the case if the
contributory organization is a health-care facility, to which belongs
repayment for the rendered health care according to a particular
regulation. The contributon for operation may also be used for covering
depreciations, maximum to the amount defined by the establisher. The establisher
may cut or raise the contribution for the contributory organization by breach
or change of conditions, under which the financial relationship between the
establisher and the contributory organization was determined.
(8)
If own sources for procurement of
corporeal and incorporeal property do not cover the needs of the contributory
organization, the establisher defines the amount of the contribution for the
procurement of particular corporeal and incorporeal property defined by him.
(9)
A contributory organization
performs an account of financial relationship with the budget of the
establisher or the state budget after the expiration of the budget year.
(10) If the result of managment is positive, this can
not be achieved by unfulfilment of tasks, quality restricion or deterioration
of services, or change of conditions, under which the obligational limits of
the contributory organization were defined. A contributory organization,
which states loss in preceding years and in the current year it achieved
positive result of management, is obliged to use this result of management for
the repayment of the loss of preceding years up to their adjustment.
(11) If
the management of the contributory organization for the current budget year
ends with loss, the contributory organization repays this loss
a)
from reserve fund of the
contributory organization,
b)
from profit of the enterpreneurial
activity of the contributory organization after taxation at the latest in the
following two budget years after the year in which the loss was stated, if the
loss can not be repaid according to the letter a),
c)
from the positive result of the
management of main activity of the contributory organization at the latest in
the following two budget years after the year, in which the loss was stated, if
the loss can not be repaid according to the letter b).
(12) If
the loss is not repaid even according to the paragraph 11, letter c), the
establisher discharges the contributory organization by the end of the year
following after the year, from whose result of management the loss should be
repaid.
§ 25
(1)
A contributory organization creates
a)
replacement fund,
b)
reserve fund.
(2)
The extent of procurement of
corporeal and incorporeal property by the contributory organization included
its technical evaluation is defined by the amount of means of the replacement
fund.
(3)
The sources of the replacement fund
of the contributory organization are
a)
depreciations of corporeal and
incorporeal property including salvage price by its discard,
b)
profit from the sale or liquidation
of corporeal or incorporeal property,
c)
means from other subjects according
to concluded contract about congregation of means for procurement
of corporeal and incorporeal property,
d)
means from the reserve fund for the
procurement of corporeal and incorporeal property,
e)
means from state funds for the
procurement of corporeal and incorporeal property,
f)
gifts for the procurement of
corporeal and incorporeal property,
g)
profits from permitted public
collections,
h)
means rendered through the medium of
the establisher’s budget for procurement of property.
(4)
The replacement fund of the
contributory organization may be used for
a)
financing the procurement of
corporeal and incorporeal property including its technical evaluation,
b)
rendering means according to
concluded contract about congregation of means for the procurement of corporeal
and incorporeal property,
c)
instalments of credits accepted for
financing the procurement of corporeal and incorporeal property,
d)
financing repairs and maintenance of
corporeal property as a complementary source.
(5)
The procurement of corporeal and
incorporeal property including its technical evaluation, repairs and
maintenance of corporeal property is financed from the replacement fund, even
if they are procured in own production.
(6)
The reserve fund of the contributory
organization is created of
a)
result of management
b)
gifted means, while financial
donations determined for a purpose are used in accordance with its
determination,
c)
profits from enterpreneurial
activity after taxation.
(7)
The reserve fund of the contributory
organization may be used for
a)
repayment of current needs that are
not secured by the budget, including wage means, while the expenditures for
wage means can not exceed 20 per cents of the annual allowance to the fund from
the result of management and from profit of enterpreneurial activity after
taxation,
b)
supplement of sources for
procurement of corporeal and incorporeal property,
c)
repayment of sanctions for breach of
generally obligational legal regulations,
d)
instalments of credits and their
interests except for instalments according to the paragraph 4 letter c)
e)
repayment of loss of main activity.
f)
covering time inaccordance between
incomes and expenditures during the budget year,
g)
congregation of means,
h)
repayment of loss of enterpreneurial
activity.
(8)
If the contributory organization
states loss of preceding years or the management of the contributory
organization for the current budget year ends with loss, the reserve fund is
used preferably for the repayment of this loss according to the paragraph 7,
letter e).
of Budgetary
Organizations
and
Contributory Organizations
§ 26
(1)
If it is not stated otherwise by a particular
regulation, budgetary organizations and contributory organizations render their
performances correspondingly in accordance with a particular regulation.[36]
State budgetary organizations render mutually performances in their competence
for free. Budgetary organization established by a municipality render mutually
performances in their competence for free, if the municipal council of this
municipality decides so. Budgetary organization established by a higher
regional unit render mutally performances in their competence for free, if the
representation of the higher regional unit decides so.
(2)
Budgetary organizations and contributory organizations
are not entitled to guarantee for payment of a draft, or to draw, get and
accept drafts[37] with the
exception of a budgetary organization, which is the Ministry of Finance at
administration of state debt and by administration of state guarantees
according to a particular act,17 they may get and issue other
bankable papers or accept guarantee for repayment of their face value or
repayment of profit only if it is stated by this act or a particular act.
(3)
In the case of repayments of expenditures from state budget
means for the month December, which are realized in January of the following
budget year, the budgetary organization may transfer expenditures to the
account of foreign means, namely
a)
for the payment of wages, salaries, official incomes and
other personal payments including the payments of salaries and wages and
travelling costs paid simultaneously with the salary, wage, payment of reward
paid on the basis of agreements about works performed extra of the employment
and payment of work rewards of doomed, as well as other financial titles of the
employees from the labour relations or from seasonal legal relationships, which
are to be paid with the wage.
b)
the insurance contributions and insurance fund
contributions from the wages according to the letter a),
c)
the insurance contributions and insurance fund
contributions for persons, for whom the insurance is paid by the state,
d)
payment of benefits of social care, financial
contributions for the compensation of social consequences of serious health
deficiency and payments of benefits according to particular regulations.
(4)
A contributory organization repays expenditures
according to the paragraph
3 in the following year from its own
current account.
(5)
If the expenditures according to the paragraphs 3 and 4 are not exhausted to the end of February, they are transferred to
the income account of the state budget in three days after the accounting of
the items according to the paragraph 3.
In case of lack of these means, the necessary means are accounted at the cost
of the budget of the following budget year.
(6)
Budgetary organizations and
contributory organizations as a tenant may use capital expenditures for
technical evaluation of the rented property, if the term of the rent lasts at
least four years from expending such expenditure.
(7)
Budgetary organization, which is the
Ministry of Finance may accept or render credits or loans and enter into credit
and loan relationships as a guarantee, if it acts according to
a particular regulation17 in accordance with the Act of State
Budget for the corresponding budget year. Budgetary organization, which is the
Ministry of Education of the Slovak Republic may render loans according to
a particular regulation.
(8)
Budgetary organizations and contributory
organizations may use the means of their budget for repayment of member fees
only with the consent of the establisher.
(9)
Budgetary organizations and
contributory organizations lead accountancy, draw up and present account
balance according to a particular regulation.[38]
State budgetary organizations and state contributory organizations are also
obliged to present further data of their accountancy to the request of the
Minister of Finance or the section’s administrator.
(10) A budgetary
organization can not create particular funds, only if it is established by
a particular regulation.[39]
The balance from the particular funds shall not forfeit at the end of the year.
§ 27
Congregation
of means
(1)
Budgetary organizations or
contributory organizations can congregate means according to a particular
regulation,30 if by such congregated means will not arise another
legal entity. Congregated means are led on an independent account.
(2)
Budgetary organizations and
contributory organizations realize payments according to a concluded
contract about the congregation according to the paragraph 1 only from the sources, which
they are entitled to use for the activity, which is the subject of this
contract.
(3)
Budgetary organizations and
contributory organizations settle the property gained by performance of mutual
activity financed from congregated means according to the paragraph 1 according
to a particular regulation.30 Budgetary organizations and
contributory organizations are obliged to agree in the contract about the
congregation the share of the property gained by mutual activity
correspondingly to the amount of the means deposited by them; this is also
valid for the case of dissolution of the congregation.
(4)
The means, which the contributory
organization gains according to the contract about the congregation of means
for a purposeful investment activity, are the source of its replacement
fund. It transfers the means determined according to the contract about the
congregation of means for operational activity at the end of the budget year in
amount of the difference between accepted and expended congregated means at the
cost or on behalf of the reserve fund.
§ 28
Enterpreneurial
Activity of the Budgetary Organization
and the
Contributory Organization
(1)
A budgetary organization can not perform
enterpreneurial activity, if it is not stated otherwise by a particular
regulation.[40] The costs
of this activity has to be covered by their profits. The difference between the
profits and costs after taxation stay in full extent as a complementary
source of further development and quality improvement of the activity of the
budgetary organization. Profits and costs of the enterpreneurial activity are
not accounted and they are kept under review on an independent extrabudgetary
account. In this way the establishment of particular regulations about
financing of secondary economy are not concerned.[41]
(2)
A contributory organization may perform
enterpreneurial activity with the consent of the establisher above the
framework of the main activity, for which it was established, only if it
fulfills the tasks defined by the establisher. The costs of the enterpreneurial
activity has to be covered with its profits. Profits and costs of this activity
are not accounted and are kept under review on an independent account.
(3)
If the economical result of the enterpreneurial activity
is loss by September 30th of the budget year, the manager of the
budgetary organization or the contributory organization is obliged to secure
that it be balanced to the end of the end of the budget year, or take such
measures for the termination of the enterpreneurial activity, that it not be
performed in the following budget year.
CLOSING ACCOUNT
OF THE PUBLIC SERVICE
AND STATE
CLOSING ACCOUNT
§ 29
(1)
The closing account of the public service is
a summary document, which contains the state closing account for the
corresponding budget year and the results of the management of summarized
budgets of the public service’s other subjects.
(2)
The closing account of public
service contains mainly
a)
data about incomes and expenditures
of the state budget and about the summarized budgets of public service’s other
subjects for the corresponding budget year.
b)
balance of financing the deficit of
the state budget and the state debt,
c)
summary about the state and
development of the public service’s debt,
d)
data about the assets and
liabilities of public service including the balance of state assets and state
liabilities,
e)
summary of rendered reimbursable
financial aids and of the state and development of state guarantees,
f)
summary about the usage of reserve
funds,
g)
summary of rendered relieves
according to a a particular regulation,[42]
h)
summary about the state of tax
recievables and customs recievables,
i)
summary report about the result of
financial control and internal audit.
(3)
The Ministry of Finance draws up
a proposal of closing account of public service including the proposal of
state closing account for the corresponding budget year, manages the works of
drawing up the closing account of public service and regulates the drawing up
of closing accounts of the sections and state funds.
(4)
The section’s administrator draws up
a proposal of closing account about the results of budgetary management of
the section including the closing account of the state fund, which it
administrates in coordinance with the budgetary organization and the
contributory organization in its competence. The evaluation of the fulfilment
of the intentions and aims of government programs budgeted in the framework of
the section is also part of the closing account. The section’s administrator
presents the proposal of the section’s closing account in extent and term
determined by the Ministry of Finance. He presents the proposal of the
section’s closing account for information to the government and to the
competent committee of the national concil.
(5)
The sections’ administrators and
other subjects of the public service present the annual balances to the
Ministry of Finance in the term determined by it; if the balance has to be
legalized by an auditor, the subjects of the public service are obliged to
present the balance legalized by an auditor. The balances are data for the
drawing up of the closing account of the public service.
(6)
Ministry of Finance presents the
proposal of closing accont of public service including the state closing
account for the corresponding budget year to the government.
(7)
The government presents the proposal
of the state closing account and the closing account of public service for the
preceding budget year for information to the government in six month after the
expiring of the budget year at the latest.
(8)
The national council at discussing
state closing account decides about the usage of the surplus of state budget or
about the way of payment of the deficit of state budget.
(9)
Ministry of Finance publishes the
results of management of public service in uniform methodics valid for the
European Union for the corresponding quarter year of the current budget year by
way of a particular regulation.7
RESPONSIBILITY
FOR THE MANAGEMENT,
BREACH OF
FINANCIAL DISCIPLINE
§ 30
Responsibility
for the Management
(1)
The government is responsible to the national council
for the management of state budgetary means. The government presents
a report about fulfilment of state budget to the national council in the
framework of a report about the fulfilment of public service budget for
the first half year, and this in 90 days at the latest after the expiry of the
first half year. The part of the report about fulfilment of state budget is
also information about governmental measures taken for the surmount of
inaccordance between the incomes of the state budget and the expenditures of
the state budget and about the permitted exceed of expenditures of state budget
by the achievment of higher incomes of state budget.
(2)
For the management of public means is responsible the statutory
authority of the subject of public service.19
§ 31
(1)
Breach of financial discipline is
a)
rendering or using public means in contrariety with
their determined purpose,
b)
rendering or use of public means above the framework of
competence, by which comes to the higher drawing of public means,
c)
non-transferring of the means of the
public service’s subject in the established or determined term and extent,
d)
non-transferring of the incomes from
public means to the budget of the public service’s subject in the established
or determined term and extent,
e)
exceeding the term established or
determined for the use of the public means,
f)
exceeding the extent of the
authority for the taking over of the obligations according to the § 19 par. 5,
g)
making possible of causeless enrichment gained of
financial benefit from public means,
h)
performing in contradiction with the § 15 to 18,
i)
using public means for financing, founding or
establishing a legal entity in contradiction with this act or with
particular regulations,
j)
uneconomical, ineffective and ineffectual management of
the public means,21
k)
non-performance of the established or determined way of
management of public means,
l)
payment of an advance from public means in contradiction
with this act or in contradiction with conditions determined for rendering
public means,
m)
breach of rules and conditions at rendering means from
the public service’s budget to subjects of public service,
n)
breach of rules and conditions under which the public
means were rendered.
(2)
Incorrect classification of incomes and expenditures
according to budgetary classification is not understood as breach of financial
dicipline according to the paragraph 1, letter a).
(3)
Legal entities or natural persons who breached the
financial discipline according to the paragraph 1, letter a) are obliged to
return the financial means into the budget, from which they were rendered or
used, and this in the amount of the breach of financial discipline; at the same
time they are obliged to pay a fine in amount of 0,1 per cents from the
amount, by which the financial discipline was breached, for all, already passing
days of the breach of the financial discipline to the term of the return of the
financial means, maximum up to the total amount of this sum.
(4)
Legal entities or natural persons, which breached the
financial discipline according to the paragraph 1, letter b), c) and d), are
obliged to pay over the financial means in the amount of the breach of the
financial discipline and to pay a fine in the amount of 0,1 per cent of
the amount, by which the financial discipline was breached for all, already
begun day of the delay with the payment of imposed contribution; if
a legal entity or a natural person ascertained itself the breach of
financial disciple and contributes the financial means in amount of the breach
of the financial discipline according to the paragraph 1, letter b), c) and d)
or if the breach of financial disciplne according to the article 1, letter b),
c) and d) is ascertained at the performance of control and financial means in
amount of the breach of financial
discipline is returned by the legal entity or natural person to the day
of the end of the control,21 the legal process will not be started.
(5)
Legal entities or natural persons, which breached
financial discipline according to the paragraph 1, letter e), are obliged to
pay a fine in amount of 0,1 per cents from the amount used after the
determined term for every already begun day of the breach of financial
discipline, maximum up to the total amount of this sum.
(6)
Legal entities and natural persons which breached
financial discipline according to the paragraph 1, letter f) to i) are obliged
to pay a fine. The fine for breach of financial discipline according to
the paragraph 1 letter f) and g) is stated from 1 000 Sk to 300 000 Sk in
dependence on the seriousness of the breach of financial discipline and the
length of the illegal condition’s duration. For the breach of financial
discipline according to the paragraph 1, letter h) and i) the fine is stated
from 500 Sk to 100 000 Sk in dependance on the seriousness of the breach of financial
discipline and the illegal condition’s duration.
(7)
The subject of public service, which breached financial
discipline according to the paragraph 1, letter a) to n), is obliged to claim
against the employee responsible for the breach of financial discipline
a process according to a particular regulation.[43]
If the public means were rendered under conditions, whose unfulfilment is
connected with the obligation of their reimbursment, at the breach of these
conditions the same fine is claimed as at the breach of financial disciplines
according to the paragraph 1, letter a).
(8)
Contribution, fine and penalty for the breach of
financial discipline by a legal entity or a natural person, to which
there were rendered means from the budget of the public service’s subject, are
incomes of the budget of that subject of the public service, which rendered
them. Fine and penalty for the breach of financial discipline by a subject
of public service are incomes of the state budget.
(9)
Contribution, fine and penalyt for the breach of
finacial discipline at the treatment of public means is stated and collected by
that control authority or authority of state supervision,[44]
which is entitled to perform a control or a supervision of public
means in extent of its competence established by a particular regulation.[45]
Contribution, fine and penalty for the breach of financial discipline by
a state budgetary organization and state contributory organization or for
the breach of financial discipline by another legal entity or a natural
person at the treatment of means of the state budget and with the means of the
European Union states the competent administration of the financial control,[46]
which collects them. In the case of need, contribution, fine and penalty may be
stated and collected by the Ministry of Finance.
(10) If
the breach of financial discipline is ascertained by an authority entitled to perform
control according to a particular regulation,[47] it
is obliged to announce the breach of financial discipline to the control
authority or the authority of state supervision44 according to the paragraph 9.
(11) Contribution, fine and penalty for
the same breach of financial discipline may be stated only once.
(12) Stating and collecting of
contribution, fine and penalty follows the regulations about the
admininstrative procedure.[48]
(13) Contribution
together with the fine, which by the controlled subject does not exceed the sum
5 000 Sk, is not stated.
(14) Contribution,
fine and penalty for the breach of financial discipline may be stated in five
years from the day of the demonstrated ascertain of the breach of financial
discipline.
(15) For
the procedure at the payment of the contribution, fine and penalty for the breach
of financial discipline at the administration with means of the European Union
the § 20 is applied.
(16) If the breach
of financial discipline according to the paragraph 1, letter a) to i) is also
breach of obligations established by a particular regulation, the sanctions are
stated for the breach of financial discipline according to this act, if the
sanctions for such breach are not stated by a particular regulation.
§ 32
The Ministry of Finance may state for the subject, to which has
obligations according to this act, for their non-fulfilment a fine up to
the amonte of 1 000 000 Sk according to particular regulations about
administrative procedure,48 in terms according to the § 31. The fine
is an income of the state budget.
GENERAL, TRANSITIONAL
AND CLOSING
ESTABLISHMENTS
§ 33
of Legal
Regulations and Other Measures
(1)
By a bill and further generally obligational legal
regulations, measures of central authorities of the state administration and other
materials presented to the government and the national council for discussing,
their presumed financial consequences for the public service have to be laid
down and justified, and this not only for the current year, but also for the
following three budget years. Together with this, the proposals for payment of
enhanced expenditures or for payment of income deficit also has to be laid
down.
(2)
The claimants are obliged to discuss the budgetary
consequences of the proposals of legal regulations according to the paragraph 1
with the Ministry of Finance in advance.
(3)
Proposals of legal regulations and other measures
according to the paragraph 1 presented to the goverment for discussion during
the budget year, which have consequences for the budget of public service and
whose covering can not be secured during the budget year by enhanced incomes or
by saving other expenditures, may entry into force at the latest on January 1st
of the following budget year.
§ 34
The subject of the public service is also entitled to repay expenditures
for represantative and propagatory purposes from its budget.
§ 35
Responsibility for the breach of financial discipline by a budgetary
organization or a contributory organization, which was renamed to other
subject according to particular regulations[49]
or to which the establishing function was transferred to a muncipality or
a higher regional unit according to a particular regulation,[50]
is transferred to a new subject on the day on which it was transferred or
on which the establishing function was transferred; stating of contribution,
fine and penalty for the new subject for the breach of financial discipline by
the preceding subject is judged according to the legal form of management of
the new subject.
§ 36
Details of management with public means and of managment of budgetary
organization and contributory organization are established by a generally
obligational legal regulation issued by the Ministry of Finance.
§ 37
(1)
Proposal of the public service budget for years 2005 to
2007 is drafted with consideration of valid establishments of this act about
the drafting of the public service budget.
(2)
If the budgetary classification is adjusted for the
following budget year, the proposal of the public service budget for the
following budget year is drafted in accordance with the budgetary
classification valid for the following budget year.
(3)
For procedures started before this act entering into
force, present regulations are applied. Present regulations are applied also to
the procedures about breach of budgetary discipline started after this act
entering into force, if the execution of the financial control began before
this act’s entering into force. If the execution of financial control began
after this act’s entering into force, the breach of budgetary discipline is
also judged according to this act, while the sanctions of this act are applied.
(4)
Establishment § 35 is also applied at breach of
budgetary disciplines according to present regulations.
(5)
Ministry of Finance, the municipality and the higher
regional unit tie budgetary means of budget for the breach of budgetary
discipline also after this act’s entering into force, if the tying for the
breach of budgetary discipline was not finished to this act’s entering into
force.
(6)
Legal relationships of contributory organization managed
according to present regulations, which do not state in the framework of
central administration or regonal self-government according to § 3 par. 1,
their manager is obliged to coordinate with this act to December 31st
2006.
(7)
For the purposes of this act the means of the European
Communities rendered to the Slovak Republic for realization of common programs
of the Slovak Republic and the European Communities according to international
treaties concluded by May 1st 2004 are understood as public means.
For management, procedure of usage and rendering means of the European
Communities according to international treaties concluded to May 1st
2004 and for the procedure at payment of sanctions for the breach of financial
discipline by management of these means the present regulations are applied.
(8)
For drafting the state closing account for the year 2004
is applied the present regulation.
(9)
Exceptions rendered according to § 54 par. 1 of the act
of the National Council of Slovak Republic nr. 303/1995 S. b. about the
budgetary rules amended by further regulations lose their validity on January 1st
2005 except for the exceptions rendered in year 2004 according to § 54 par. 1
letter f).
§ 38
The act of the National Council of the Slovak Republic nr. 303/1995 S. b.
about budgetary rules amended by the act of the National Council of the Slovak
Republic nr. 386/1196 S. b., act nr. 358/1997 S. b., act nr. 377/1998 S. b.,
act nr. 348/1999 S. b., act nr. 441/2000 S. b., act nr. 169/2001 S. b., act nr.
445/2001 S. b., act nr. 502/2001 S. b., act nr. 506/2001 S. b., act nr.
553/2001 S. b., act nr. 559/2001 S. b., act nr. 291/2002 S. b., act nr.
427/2002 S. b. (full wording nr. 130/2003 S. b.), act nr. 163/2003 S. b., act
nr. 267/2003 S. b., act nr. 442/2003 S.b., act nr. 609/2003 S. b. and act nr.
351/2004 S. b. is abolished.
Art. XV.
This act entries into force on the day of its promulgation with the
exception of art. I. § 1 to 3, § 4 par. 1 to 3 and par. 5 to 8, § 5 to 36, § 37
par. 3 to 8, § 38 and par. II to XII, which entry into force on January 1st
2005.
Pavol Hrušovský
Mikuláš Dzurinda
[1] ) Act nr. 575/2001 S.b. about the organization of the goverment’s activity and organization of central civil service amended by further regulations.
[2] § 1 letter d) of the act nr. 473/2003 S. b. about the Agricultural Payment Agency, about promotion of enterpreneurship in the agriculture and about the change and amendment of some acts.
[3] § 19 to 21 of the act nr. 540/2001 S. b. about the state statistics.
[4] Act nr. 131/2002 S. b. about high schools and about the change and amendment of some acts amended by further regulations.
[5] Act nr. 461/2003 S. b. about social insurance amended by further regulations
[6] Regulation of the Statistical Office of the Slovak Republic nr. 195/2003 S. b., in which statistical classification of expenditures of public service is published.
[7] § 4 par. 2 and 3 of act nr. 211/2000 S. b. about the free access to information and about change and amendment of particular acts (Act of Freedom of Information).
[8] For example act nr. 595/2003 S. b. about income tax amended by further regulations.
[9] § 16 of act nr. 595/2003 S. b. amended by act nr. 177/2004 S. b.
[10] For example § 7 par. 1 of the Act nr. 401/1998 S. b. about fees for air pollution amended by act nr. 553/2001 S. b.
[11] For example § 8 par. 5 of act nr. 401/1998 S. b. amended by act nr. 478/2002 S. b.
[12] For example act nr. 92/1991 about the conditions of transferring state property to other persons amended by further regulations.
[13] Act nr. 473/2003 S. b.
[14] For example the act of the National Council of the Slovak Republic nr. 233/1995 S. b. about judicial executors and executory activity (Executory Rules) and about change and amendment of further acts amended by further regulations, act of the Slovak National Council nr. 511/1992 S. b. about the administration of taxes and fees and about changes in the system of regional financial authorities amended by further regulations.
[15] For example act nr. 195/1998 S. b. about social support amended by further regulations.
[16] Art. 2 and 3 of the constitutional act nr. 227/2002 S. b. about security of the state during war, state of war, exceptional of emergency, state of emergency.
[17] For example act nr. 386/2002 S. b. about state debt and state guarantees and by which the act nr. 291/2002 S. b. about the State Treasury is amended and about change and amendment of some acts amended by further regulations.
[18] Act nr. 291/2002 S. b. about the State Treasury and about change and amendment of particular acts amended by further regulations.
[19] For example act nr. 461/2003 S. b. amended by further regulations, act nr. 92/1991 S. b. amended by further regulations, the act of the Slovak National Council nr. 330/1991 S. b. about the land regulations, settlement of land property, land offices, land fund and about land communities amended by further regulations.
[20] § 88 of act nr. 199/2004 S. b. Tariff Act and about change and amendment of some acts.
[21] Act nr. 502/2001 S. b. about financial control and internal audit and about change and amendment of some acts.
[22] For example act nr. 461/2003 S. b. amended by further regulations, act of the National Council of the Slovak Republic nr. 152/1994 S. b. about the social fund and about change and amendment of the act nr. 286/1992 S. b. about the income taxes amended by further regulations.
[23] Act nr. 92/1991 S. b. amended by further regulations.
[24] For example act of the National Council of the Slovak Republic nr. 254/1994 S. b. about the State Fund of Liquidation of Equipments of Nuclear Energy and Treatment with Burnt Out Nuclear Fuel and Radioactive Waste amended by further regulations, act nr. 607/2003 S. b. about State Fund of Development of Housing.
[25] Measures of Ministry of Finance of the Slovak Republic on February 25th 2003 nr. 1407/2003 – 92 by which are established details of arrangement, marking and content definition of items of balance, terms and place of presenting the balance for budgetary organizations, state funds, municipalities, higher regional units, contributory organizations and some other legal entities, whose main activity is not enterprising (announcement nr. 88/2003 S. b.) amended by further regulations.
[26] For example act nr. 575/2001 S. b. amended by further regulations, act nr. 302/2001 S. b. about the self-administration of higher regional units (Act about the Self-Administrative Districts) amended by further regulations.
[27] For example act nr. 11/1990 S. b. about state organization amended by further regulations, Trade Act.
[28] Act of the National Council of the Slovak Republic nr. 278/1993 S. b. about the administration of state property amended by further regulations.
[29] § 489 to 496 of Trade Act
[30] § 829 to 841 of Civil Code.
[31] § 152 of Employment Code.
§ 75 of Act nr. 312/2001 S. b. about state
service and about change and amendment of some acts.
§ 2 par. 2 and 3 of notice of Ministry of Labour, Social Affairs and Family nr. 1998/1998 S. b. for performance of some establishments of the Act of Social Care.
[32] § 92 of the act nr. 131/2002 S. b. about high schools and about change and amendment of some acts.
[33] Act nr. 5/2204 S. b. about services of employment and about change and amendment of some acts amended by act nr. 191/2004 S. b.
[34] § 10 of the Act of the National Council of the Slovak Republic nr. 180/1995 S. b. about some measures for settlement of land ownership amended by act nr. 419/2002 S. b.
[35] § 3 of the act of the National Council of the Slovak Republic nr.
279/1993 S. b. about school facilities.
§ 2, par. 1, letter f) of the act nr.
597/2003 S. b. about financing elementary schools, secondary schools and
school facilities.
§ 33a of the Act nr. 29/1984 S. b. about the
system of elementary and secondary schools (school act) amended
by the act nr. 596/2003 S. b.
[36] Act of the National Council of the Slovak Republic nr. 18/1996 S. b. about prices amended by further regulations.
[37] Act nr. 191/1950 S. b. Draft and Cheque Act.
[38] Act nr. 431/2002 S. b. about accountancy amended by further regulations.
[39] Act of the National Council of the Slovak Republic nr. 152/1994 S. b. amended by further regulations.
[40] For example act nr. 131/2002 S. b. amended by further regulations.
[41] Act of the Slovak National Council nr. 511/1992 S. b. amended by further regulations.
[42] Act of the Slovak National Council nr. 511/1992 S. b. amended by further regulations.
[43] For example act nr. 311/2001 S. b. Employment Code, act nr. 312/2001 S. b. amended by further regulations.
[44] For example § 2 of the act nr. 502/2001 S. b., § 246 of the act nr. 461/2003 S. b. amended by the act nr. 43/2004 S.b.
[45] For example act nr. 461/2003 S. b. amended by further regulations, act nr. 502/2001 S. b., Act of the Slovak National Council nr. 369/1990 S. b. amended by further regulations, act nr. 416/2001 S. b. about the transition of certain compentences from the authorities of state service to the municipalities and higher regional units amended by further regulations.
[46] Act nr. 440/2000 S. b. about the administration of financial control amended by further regulations.
[47] Act of the National Council of the Slovak Republic nr. 39/1993 S. b. about the Supreme Audit Office of the Slovak Republic amended by further regulations.
[48] Act nr. 71/1967 S.b about administrative procedure (administrative order) amended by further regulations (full wording nr. 138/2004 S. b.).
[49] For example act nr. 13/2002 S. b. about the conditions of transfer some budgetary organizations and contributory organizations to non-profit organizations rendering generally beneficiary servicies (Transformation Act) and by which the act nr. 92/1991 S. b. about the conditions of state property transfer to other persons is changed and amended, amended by further regulations.
[50] For example act nr. 416/2001 S. b. amended by further regulations.