{"id":166,"date":"2012-04-30T13:53:18","date_gmt":"2012-04-30T11:53:18","guid":{"rendered":"http:\/\/opkga.sk\/?p=166"},"modified":"2018-02-21T19:52:18","modified_gmt":"2018-02-21T17:52:18","slug":"pravidla-rozpoctu-a-nakladania-s-majetkom-spk","status":"publish","type":"post","link":"https:\/\/opkga.sk\/?p=166","title":{"rendered":"Pravidl\u00e1 rozpo\u010dtu a nakladania s majetkom SPK"},"content":{"rendered":"<p style=\"text-align: center;\"><b>\u00a7 1<\/b><\/p>\n<p style=\"text-align: center;\"><strong>\u00davodn\u00e9 ustanovenia<\/strong><\/p>\n<ol>\n<li>Slovensk\u00e1 po\u013eovn\u00edcka komora (\u010falej len \u201eSPK\u201c) je pod\u013ea \u00a7 41 z\u00e1kona \u010d. 274\/2009 Z.z. o\u00a0po\u013eovn\u00edctve, pr\u00e1vnickou osobou. SPK pln\u00ed \u00falohy pod\u013ea \u00a7 42 z\u00e1kona a\u00a0zabezpe\u010duje ich financovanie.V\u00a0nadv\u00e4znosti na citovan\u00fd z\u00e1kon o\u00a0po\u013eovn\u00edctve sa \u010dinnos\u0165 SPK, ako aj\u00a0 pr\u00e1va a povinnosti jej \u010dlenov, riadia Stanovami SPK.<\/li>\n<li>Majetok SPK spravuje Kancel\u00e1ria SPK, ktor\u00fa riadi riadite\u013e K SPK. Za svoju \u010dinnos\u0165 zodpoved\u00e1 prezidentovi, dvom viceprezidentom a\u00a0prez\u00eddiu SPK.<\/li>\n<li>Hospod\u00e1renie SPK sa riadi \u00a7 4 Stanov SPK a t\u00fdmito &#8211; <strong>Rozpo\u010dtov\u00fdmi pravidlami. <\/strong>Tieto Rozpo\u010dtov\u00e9 pravidl\u00e1 s\u00fa z\u00e1v\u00e4zn\u00fdm intern\u00fdm manu\u00e1lom pre pracovn\u00edkov a funkcion\u00e1rov SPK. Tieto Rozpo\u010dtov\u00e9 pravidl\u00e1 predklad\u00e1 a\u00a0men\u00ed Kancel\u00e1ria SPK a schva\u013euje Prez\u00eddium SPK.<\/li>\n<li>\u00dalohou t\u00fdchto Rozpo\u010dtov\u00fdch pravidiel je riadenie rozpo\u010dtov\u00e9ho procesu pod\u013ea vopred jasn\u00fdch a ust\u00e1len\u00fdch pravidiel \u2013 najm\u00e4 proces tvorby rozpo\u010dtu, \u010derpania rozpo\u010dtu, pr\u00e1vomoc a zodpovednos\u0165 pri vynakladan\u00ed finan\u010dn\u00fdch prostriedkov rozpo\u010dtu SPK.<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><strong><b>\u00a7\u00a0<\/b>2<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Pravidl\u00e1 tvorby rozpo\u010dtu<\/strong><\/p>\n<ol>\n<li>Rozpo\u010dtov\u00fdm obdob\u00edm je kalend\u00e1rny rok. Rozpo\u010det K SPK schva\u013euje Prez\u00eddium SPK a\u00a0Snem SPK. Rozpo\u010det SPK m\u00e1 n\u00e1kladov\u00fa \u010das\u0165 a\u00a0v\u00fdnosov\u00fa \u010das\u0165, ktor\u00e9 s\u00fa \u010dlenen\u00e9 na jednotliv\u00e9 kapitoly. N\u00e1zvy a po\u010det kapitol rozpo\u010dtu nadv\u00e4zuje na aktu\u00e1lnu organiza\u010dn\u00fa \u0161trukt\u00faru a aktivity SPK.<\/li>\n<li>Kancel\u00e1ria SPK zostavuje rozpo\u010det K SPZ na z\u00e1klade v\u00fdsledkov hospod\u00e1renia za predch\u00e1dzaj\u00faci rok. Podklady pre zostavenie rozpo\u010dtu v\u010das predkladaj\u00fa jednotliv\u00ed odborn\u00ed pracovn\u00edci a funkcion\u00e1ri, pod\u013ea pokynov\u00a0 riadite\u013ea kancel\u00e1rie SPK.<\/li>\n<li>Ka\u017ed\u00e1 odborn\u00e1 komisia si zostav\u00ed vyrovnan\u00fd alebo prebytkov\u00fd rozpo\u010det, kde uvedie v\u00fd\u0161ku n\u00e1kladov a v\u00fd\u0161ku v\u00fdnosov, ako aj ich podrobn\u00fa \u0161trukt\u00faru. Komisie, ktor\u00e9 nemaj\u00fa extern\u00e9 v\u00fdnosy (pr\u00edjmy) zo svoje \u010dinnosti, s\u00fa financovan\u00e9 z\u00a0vlastn\u00fdch zdrojov K SPK.<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><strong><b>\u00a7\u00a0<\/b><\/strong><strong>3<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Pravidl\u00e1 \u010derpania rozpo\u010dtu<\/strong><\/p>\n<ol>\n<li>Ro\u010dn\u00fd rozpo\u010det sa \u010derp\u00e1 priebe\u017ene po\u010das roka, a to pod\u013ea potrieb jednotliv\u00fdch subjektov, ktor\u00e9 s\u00fa adres\u00e1tom predmetnej kapitoly rozpo\u010dtu, s\u00a0prihliadnut\u00edm na stav pe\u0148a\u017en\u00fdch prostriedkov na predmetnom bankovom \u00fa\u010dte (cash).<\/li>\n<li>\u00da\u010dtovn\u00e9 doklady preukazuj\u00face \u010derpanie rozpo\u010dtu, schva\u013euje a podpisuje riadite\u013e K\u00a0SPK\u00a0 alebo zodpovedn\u00e1 osoba pod\u013ea Stanov SPK, pod\u013ea podpisov\u00fdch opr\u00e1vnen\u00ed.<\/li>\n<li>Zodpovedn\u00e9 osoby za jednotliv\u00e9 kapitoly rozpo\u010dtu, si m\u00f4\u017eu dohodn\u00fa\u0165 presun n\u00e1kladov alebo v\u00fdnosov medzi kapitolami rozpo\u010dtu, a to s\u00a0vedom\u00edm a s\u00fahlasom Prez\u00eddia SPK.<\/li>\n<li>Priebe\u017en\u00e9 vyhodnocovanie rozpo\u010dtu SPK vykon\u00e1va Kancel\u00e1ria SPK a predklad\u00e1 ho kompetentn\u00fdm org\u00e1nom Prez\u00eddiu SPK a\u00a0Snemu SPK.<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><b>\u00a7\u00a0<\/b><strong>4<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Sankcie za nedodr\u017eanie Rozpo\u010dtov\u00fdch pravidiel<\/strong><\/p>\n<ol>\n<li>Za nedodr\u017eanie t\u00fdchto Rozpo\u010dtov\u00fdch pravidiel sa pova\u017euje ak\u00e9ko\u013evek v\u00e1\u017ene naru\u0161enie procesu tvorby rozpo\u010dtu, prekro\u010denie pr\u00e1vomoci pri jeho \u010derpan\u00ed, a najm\u00e4 prekro\u010denie rozpo\u010dtu.<\/li>\n<li>Za prekro\u010denie rozpo\u010dtu zodpoved\u00e1 ten, kto m\u00e1 pr\u00e1vomoc na jeho \u010derpanie. Prekro\u010denie rozpo\u010dtu sa bude postihova\u0165 tak, \u017ee sa bude kr\u00e1ti\u0165 rozpo\u010det nasleduj\u00faceho roka. Za prekro\u010denie rozpo\u010dtu sa nepova\u017euje stav:<br \/>\na)ke\u010f je prekro\u010denie rozpo\u010dtu v jednej kapitole nahraden\u00e9 \u0161etren\u00edm v\u00a0rozpo\u010dte v\u00a0druhej kapitole, ale s\u00a0vedom\u00edm a s\u00fahlasom zodpovednej osoby za druh\u00fa kapitolu,<br \/>\nb) ke\u010f je prekro\u010denie do konca roku finan\u010dne vyrovnan\u00e9 z\u00a0extern\u00e9ho prostredia mimo SPK (napr. z\u00edskan\u00edm daru, pr\u00edjmom z\u00a0reklamy, dot\u00e1ciou, subvenciou, pr\u00edpadne z\u00a0rozpo\u010dtu MP SR).<\/li>\n<\/ol>\n<p style=\"text-align: center;\"><b>\u00a7\u00a0<\/b><strong>5<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Z\u00e1vere\u010dn\u00e9 ustanovenia<\/strong><\/p>\n<ol>\n<li>Dodr\u017eiavanie t\u00fdchto rozpo\u010dtov\u00fdch pravidiel sleduje priebe\u017ene Kancel\u00e1ria SPK. T\u00fdmto nie je dotknut\u00e1 kontroln\u00e1 pr\u00e1vomoc Dozornej rady SPK.<\/li>\n<li>Nedodr\u017eanie rozpo\u010dtovej discipl\u00edny sa pova\u017euje za z\u00e1va\u017en\u00e9 poru\u0161enie pracovnej discipl\u00edny zamestnancov alebo funkcion\u00e1rov SPK, ktor\u00e9 sa postihuje pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce alebo t\u00fdchto Rozpo\u010dtov\u00fdch pravidiel.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u00a7 1 \u00davodn\u00e9 ustanovenia Slovensk\u00e1 po\u013eovn\u00edcka komora (\u010falej len \u201eSPK\u201c) je pod\u013ea \u00a7 41 z\u00e1kona \u010d. 274\/2009 Z.z. o\u00a0po\u013eovn\u00edctve, pr\u00e1vnickou osobou. SPK pln\u00ed \u00falohy pod\u013ea \u00a7 42 z\u00e1kona a\u00a0zabezpe\u010duje ich financovanie.V\u00a0nadv\u00e4znosti na citovan\u00fd z\u00e1kon o\u00a0po\u013eovn\u00edctve sa \u010dinnos\u0165 SPK, ako aj\u00a0 pr\u00e1va a povinnosti jej \u010dlenov, riadia Stanovami SPK. Majetok SPK spravuje Kancel\u00e1ria SPK, ktor\u00fa riadi [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,6,3],"tags":[],"class_list":["post-166","post","type-post","status-publish","format-standard","hentry","category-archiv","category-ekonomicke","category-predpisy"],"_links":{"self":[{"href":"https:\/\/opkga.sk\/index.php?rest_route=\/wp\/v2\/posts\/166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/opkga.sk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/opkga.sk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/opkga.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/opkga.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=166"}],"version-history":[{"count":6,"href":"https:\/\/opkga.sk\/index.php?rest_route=\/wp\/v2\/posts\/166\/revisions"}],"predecessor-version":[{"id":172,"href":"https:\/\/opkga.sk\/index.php?rest_route=\/wp\/v2\/posts\/166\/revisions\/172"}],"wp:attachment":[{"href":"https:\/\/opkga.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/opkga.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/opkga.sk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}