Data Catalog - Master Data

Active organization

The code list of organization´s states.

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Code list of statements and tables

Code list of all sent statements into CSUIS system. Statement can be further divided to tables.

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Type of management

Attribute specifies centrally or locally managed organization.

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Indicatorsort

Auxiliary code list the mandatory indicators, which categorizes them according to revenue / expenditure, specific / cross-sectional / others.

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Type of accounting unit

Type of accounting unit specifies whether it is as a state organizational units or municipality.

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EDS/SMVS

EDS/SMVS identificator secures deviding of expanditures in terms of belonging to programs according to §12 and §13 of budget rules (previsously ISPROFIN). Ie. the code list identifies individual subsidy programs and actions.

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Financial location (chapter, OSS)

The code list contains identification of chapters and intermediate level of state organizational units. Financial location secures deviding of state budget within liability classification from organizational prespective. The lowest level is State organizational unit (OSS).

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Forms of accounting unit

The legal form of the accounting unit under the Commercial Code.

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Budget chapter

Code list of budget chapters.

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Number of inhabitants category

Interval distribution of number of inhabitants in municipalities.

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Codes of institutional sectors and subsectors

Code list of institutional sectors and subsectors according to the Czech Statistical Office.

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Instrument

Instrument is part of Fund classification. The code list contains units of instrument classification, so. instruments, ie. individual funds, programs and project of EU, internationals contracts about financial mechanisms and individual points of other financial source. Fund classification consists of bace classification (cover expenses), spatial classification (domestic/foreign funds) and intrument classification (funds, programs, EU projects etc.).

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Instrument - Analytics

Source of funding according to instrument classification, items are so. instruments (funds, programs and EU projects, international contracts about financial mechanisms and individual points of other foreign sources).

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Municipality with authorized municipal office

Municipality with authorized municipal office

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Municipality with extended competence

Municipality with extended competence

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Paragraph

The code list contains hierarchy and time validity of paragraphs of budget structure. Functional or branch classification interprets range of activities of budget units (chapters of state budget) according to type of secured activity, ie. expanditures going to individual field (e.g. agriculture, industry, service for population, atc.).

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Paragraph (six digit code)

The code list contains time validity of paragraphs of budget structure. Functional or branch classification interprets range of activities of budget units (chapters of state budget) according to type of secured activity, ie. expanditures going to individual field (e.g. agriculture, industry, service for population, atc.).

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Number of inhabitants

This attribute is for municipalities only. It depends on specific year.

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Subtype of accounting unit

Subtype of accounting unit for further deviding of Type of accounting units. For example: for subsidized organizations define whether the founder is ministry, municipality or region.

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Base unit

Source of funding according to base classification.

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Item of statement

Summary code list of items of accounting and financial statements.

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Auxiliary part to FIN2-04U part V.

Auxiliary code list for the bank accounts of the state.

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Area Unit

Spatial unit is part of Fund classification. The code list contains items of spatial classification, ie. origin of funds - domestic or foreing sources. Fund classification consists of bace classification (cover expenses), spatial classification (domestic/foreign funds) and intrument classification (funds, programs, EU projects etc.).

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PVS revenues and PVS expenditures

This is called a structural classification of revenues and expenditures of the state budget in terms of their merits.

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Budget item

The code list contains hierarchy and time validity of budget items. Item or sort classification is basic system which qualifies all transactions of public budgets, allows to logically devides each transaction accordint to its real use (e.g. taxes, fees, salaries, atc.).

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Funded program (To 2014)

Provides a sorting of expenditure in terms of their belonging to the programs under § 12 and 13 and the budgetary rules.

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Guiding chart of accounts (items of financial statements)

Code list of items of financial statements includes the code, name and corresponding synthetic account, in the case of financial statements.

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Type of financial location

Specifies type: OSS, Chapter or Intermediate level.

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OSS Type

Typ of state organizational units for deviding purposes in field of empolyment regulation by government. State to OSS only.

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Purpose

Purposes are usued to identify budget shifts, purposely assigned funds between chapters. Ie. funds provided from one chapter to another are assigned for exactly spcified activity.

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Purposeful character

Classification of revenues and expenditures according to § 3 paragraph 12 of the Decree n. 323/2002 Sb. in terms of transfer´s purposes. Purposeful character identifies each transfer and loan to public local budget. Those are released by organizations of state administration, state funds, National fund and regional council.

The first two places identify chapter, National fund or state fund, from which budget is transfer provided. The last three places are for code of subsidy titul.

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Accounting unit

The code list of all selected accounting units: local government units, voluntary associations of municipalities (VAM), regional council of region of cohesion, subsidized organization, state organizational units, state funds according to budget rules, health insurance companies.

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State to 31. 3. 2019

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Accounting management

Attribute for method of accounting management in full or simplified range.

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Basic Territorial Unit

The code list of basic territorial units.

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Mandatory indicators of state budget (To 2014)

Mandatory indicators of the state budget are establishes by the state budget low for the year and individual chapters. Further subdivided into comprehensive, specific and cross-sectional indicators.

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{Mandatory indicators of state budget (from 2015)

Mandatory indicators of the state budget are establishes by the state budget low for the year and individual chapters. Further subdivided into comprehensive, specific and cross-sectional indicators.

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Recording unit

Consolidation classification.

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Fund

Fund classification, consists of base classification, spatial classification and intrument classification.

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Source of organization´s funding

Číselník zdrojů financování organizací.

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Method of Remuneration

Attribute for defining method of remuneration according to § 109 of the Labour Code.

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