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

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.

The code list of organization´s states.

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.).

Auxiliary code list for the bank accounts of the state.

Source of funding according to base classification.

The code list of basic territorial units.

Code list of budget chapters.

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.).

Classification of government´s functions according to Czech statistical office https://www.czso.cz/csu/czso/klasifikace_funkci_vladnich_instituci_-cz_cofog-. https://www.czso.cz/csu/czso/klasifikace_funkci_vladnich_instituci_-cz_cofog-

Classification of territorial statistical units according to Czech statistical office from district level https://www.czso.cz/csu/czso/klasifikace_uzemnich_statistickych_jednotek_-cz_nuts-. https://www.czso.cz/csu/czso/klasifikace_uzemnich_statistickych_jednotek_-cz_nuts-

Classifications of economic activities NACE

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

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

EDS/SMVS/ZED 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.

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).

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

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

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

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

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

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.).

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).

Summary code list of financial statements of the Czech republic

Summary code list of items of accounting and financial statements.