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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

10. The classification of budget
Sector breakdown
Type division

11. 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

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

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