Department 12 – Financing of Territorial Budgets

This department is responsible for managing financial relations between local budgets and the state budget...

ilustrace

Department 12 is responsible for managing financial relations between territorial budgets and the state budget. It drafts parts of the proposed state budget and Economic Accounts for Agriculture (Czech abbreviation: SZÚ) including financial settlements between the state budget on behalf of local self-governing units (Czech abbreviation: ÚSC), voluntary association of municipalities (Czech abbreviation: DSO) and Regional Councils of Cohesion Regions. It provides subsidies and repayable financial assistance to the local self-governing units and implements programme financing of assets owned by municipalities. It processes summary data on the performance of local self-governing units, elaborates analyses in the area of fiscal policy, monitors indebtedness levels of local self-governing units, voluntary association of municipalities (DSO) and Regional Councils of Cohesion Regions, provides information and advisory services to them and verifies special departmental competences of local self-governing units’ officials. Department 12 carries out legislative activities in the area of local self-governing units’ financing. It formulates concepts, strategies and methodologies related to financing of local self-governing units. It is in charge of administrative proceedings with respect to granting prior consents to issues of municipal bonds and in relation to withholding tax revenues of municipalities and regions in cases of non-compliance with the fiscal rule of budgetary responsibility. It prepares summary opinions of the Ministry, within the framework of the general budgetary supervision, on conclusions or amendments of various concession agreement. It is responsible for methodologies related to reporting and publishing of fiscal data for the sub-sector of local government institutions in accordance with requirements laid down by Council Directive No. 2011/85/EU. Department 12 also conducts tax proceedings in matters related to breaches of budgetary discipline in the procedural tax administration regime and administrative proceedings concerning legal relations in the provision of subsidies from territorial budgets.

Units

  • Unit 1201 - Cumulative Budgetary Relations of Local Budgets and Administration of Programmes within the General Treasury Administration (VPS) Chapter
  • Unit 1202 - Budgetary Analyses of Local Budgets’ Management
  • Unit 1203 - Legislation and Methodology for Local Self-Governing Units