The Structure of Public Budgets Ing. David Slavata, Ph.D.

The Selfgovernmented Budgetary Regulation Act Number 250/2000 The act adjusts regulations how to create and to use the financial sources It adjusts regulations how to administer the public finance It adjusts the regulations how to found the legal entities of selfgovernments

The Range of Selfgovernment Revenues (Municipal) Revenues from its own property Revenues from its own activity Revenues from activity of legal entities founded by the municipality Revenues from municipal administration fees and penalties Revenues from municipal fees (see the next slide) Revenues from taxes Revenues from state budget Revenues from regional budget Financial transfers

The Range of Selfgovernment Expenses (Municipal) Legal obligaton expenses Expenses for managing of its own property Expenses for state administration Expenses for interests of credits Expenses for issuing of bonds Expenses for publicly benefical activities (subsidies to private sector) Other expences, human and social

The municipal fees Fee from keeping a dog Fee from weekend and spa stay Fee from using of public space Admission fee Accomodation fee Fee for permition to entry by the car Fee for collecting of waste Fee from valuation of land from rural to building land

The Budgetary Regulation Act Number 218/2000 The act adjusts regulations how to create and to use the financial sources of the state The act determines the range of state revenues The act determines the range of state expenses It adjusts regulations how to administer the state finance It adjusts the financial regulations of state legal entities It regulates the financial control

The Range of State Revenues Revenues from taxes Social Insurance Duties Revenues from state legal entities Transfer of the Central Bank profit Penalties Court fees Revenues from privatisation and rents of state property Repayeble subsidies Transfers Others

The Range of State Expenses Expenses for the state administrative Social Insurance Subsidies to regions and municipalities Subsidies to political parties and NGO Subsidies to legal entities (social services) Subsidies to private entities (agriculture) Expenses for covering of public debt Other expenses

The classification of budget Sector breakdown Type division

Municipal budget - Incomes Tax incomes Entrust taxes Share taxes Fees Non tax incomes Waste management fees Rents Municipal company incomes Capital incomes Privatisation Transfers State subsidies Regional subsidies EU subsidies Private donations

Municipal budget Outcomes Common outcomes Capital outcomes Public services Public order Education Housing Maintance Capital outcomes Investments Loans Bonds

Sector Breakdown Agriculture and forestry Industry Services to the population Social affairs and employment policy Security and legal protection General public administration and services