Implementation of objective based budgeting principles is a precondition for MoD connection into integrated information system of state treasury.
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1 Introduction Ministry of Defence of the Czech Republic in compliance with Act no. 106/1999 Coll., on Freedom of Information, issued this publication in order to inform general public and partner nations about the basic data on the State Budget Chapter 307 Ministry of Defence (MoD budget chapter) for the year 2010, about trends, structure, main expenditures by kind structure and the internal relations among them. Summary of the main documents used for preparation of this publication: The 2010 Draft Czech Republic State Budget Chapter 307 Ministry of Defence (MoD, Prague 2009), Act no. 487/2009 Coll., on the Czech Republic State Budget for the year 2010, The 2009 Draft State Final Account Chapter 307 Ministry of Defence (MoD, Prague 2009), The 2010 Draft Czech Republic State Budget documentation (Ministry of Finance of the Czech Republic, reference number, 19/51 916/ , dated 19 th June 2009). The main starting point for 2010 budget preparation was first of all the government program declaration, in which basic tasks of the public budgets were defined. The next was Convergent program of the Czech Republic which clearly declared the effort to gradual reduction of extended budget deficit. Budgetary limits were lain down for particular budget chapters as a result of it. The budgetary limits for the Ministry of Defence were settled as below: total revenues in the amount of CZK 2,849 million, total expenditures in the amount of CZK 49,332.7 million. 1
2 Subsequently effective expenditure`s restrictions were applied during 2010 budget endorsement done by the government in order to comply with mid-term expenditures scope. It was based on expenditure reduction of some state budget chapters. The draft 2010 State budget Ministry of Defence chapter was prepared in accordance with Act no. 218/2000 Coll., Budgetary Rules. It is based on budgetary limits for the year 2010, regulation no. 165/2008 Coll, which sets data s scope and structure for the preparation of the draft State budget Act and date for its submission. It is also based on regulation no. 415/2008 Coll, which sets scope and structure for the preparation of the State budget Midterm outlook. MoD expenditures limit was adjusted to the amount of CZK 48, million by Act no. 487/2009 Coll., on the Czech Republic State Budget for the year Predicted 2010 MoD expenditures share on GDP was as high as 1.32 %, whereas it was 1.54% in This means continuous decline of MoD expenditures share on GDP. MoD was obliged to freeze 2010 expenditures in the amount of CZK 153,332,000 as a consequence of economic recession and slow-down of predicted GDP growth. It was based on government decision made in order to comply with approved 2010 state budget deficit. This freezing affected salary means, other payments related to performed work including insurance and contribution to CSNF. MoD was not restricted by freezing of other current expenditures. Modification of the budget structure before preparation of the draft budget 2010 was an important milestone. Objective budget structure was in compliance with objective based budgeting structured into particular expenditure s blocks, domains, programs and subprograms of activities. Particular expenditure s blocks are obligatory indicators of the 2010 State budget together with other cross-sectional expenditures settled by Ministry of Finance. This structure for the preparation of the budget will be gradually modified in upcoming years, when present structure is mainly based on organisation structure and the final structure should be identical with the MoD objectives structure. As a result objective based budgeting tools and cash flow management could be fully used. 2
3 Implementation of objective based budgeting principles is a precondition for MoD connection into integrated information system of state treasury. This information system is related to public finance reform and supposed to be in use from Approved budget will guarantee essential resources for critical (main) programs and projects needed for further transformation of the Armed Forces of the Czech Republic and whole MoD. Its subject and time parameters were specified in the document Transformation of Ministry of Defence of the Czech Republic, that has been approved by the government decree no dated 22 nd October Total 2010 MoD revenues set in the amount of CZK 2,473 million are CZK million less in comparison with the previous year. Decisive part of it - CZK 2,232.9 million (i.e. 90%) are revenues from the social security insurance and from the employment policy contributions for carrier soldiers. Tax revenues in the amount of CZK 14.1 million are revenues proceeded from activities and services. Remaining revenues in the amount of CZK 226 million are from own performance, rent of lands and immovables, interests and other non-tax revenues. There is CZK 9,751.7 million (i.e. 20.0% of total MoD budget expenditures) allocated for program financing within the MoD budget chapter, out of which CZK 9,303.2 million is for the property reproduction programs and CZK million for the defence research and development programs support. Operating expenditures (not including related operating expenditures of program financing) are approved in the amount of CZK 39,115.3 million (i.e. 80% of total MoD budget expenditures). Expenditures arised from legal claims are ensured in preference within the operating expenditures budget. There is a direct relation to the determined number of employees, their structure and planned evolution. There is a reduction of employees (from 36,898 down to 32,405 employees) in comparison with the year Proposal for 2010 ACR foreign operation participation was approved by the government on 8 th June 2009 by its decree no In this legal instrument it was specified that 2010 MoD foreign operation expenditures would be paid out of 2010 MoD budget in the amount of CZK 2,202.7 million. 3
4 Furthermore, there are means in the MoD budget chapter allocated for joint exercises, events and engagements arising from the North Atlantic Treaty and other international treaties. These activities are carried out in cooperation with NATO, EU and UN bodies and in cooperation with appropriate authorities of the Czech Republic. Fulfilment of these activities is considered as one of the priority tasks with allocation of CZK million. The permanent goal of the Ministry of Defence and the mission of the Armed Forces of the Czech Republic are not changed. MoD will continue creating complex conditions for the Armed Forces of the Czech Republic necessary to guarantee sovereignty, territorial integrity, democracy and state of law, protection of inhabitants life and their property against outside attack and support promotion of vital strategic and other important security interests of the Czech Republic in cooperation with allied countries and in accordance with international law. Ministry of Defence budget is based on valid legislation. It is put together by particular kind of expenditures and revenues, classification by lines given by valid Ministry of Finance budget structure. From the factual point of view expenditures are also budgeted and monitored in the structure of implemented activities and determined expenditures. 4
5 Development of MoD Budget in In CZK million 70,000 60,000 50,000 40, Year Mid-term outlook expenditures limit 58,400 53,901 57,505 62,000 59,803 49,609 49,874 Approved MoD budget 55,694 53,906 54,167 55,984 48,867 Reduced budget 54,194 52,506 54,167 54,399 48,713 5
6 Comparison of Basic Macroeconomic Indicators Index 2010/2009 Gross domestic product (in CZK billion) 3, , Expenditures of CZE state budget (in CZK billion) 1, , Inflation rate (in %) 1.10% 1.10% 1.00 MoD expenditures as a % share on GDP 1.54% 1.32% 0.86 MoD expenditures as a % share on CZE state budget expenditures 4.80% 4.12%
7 Basic Data on the State Budget MoD Budget Chapter Expenditures (in CZK million) Approved budget Index /2009 I. Total capital expenditures 8, , II. Total operating expenditures 47, , II.1. Employees salaries and other payments for contract work 12, , II.2. Retirement pensions and other social benefits 6, , II.3. Non-discretionary employer-paid insurance and allocation to CSNF 4, , II.4. Contributions and non-investment subsidies for operation of on-vote MoD organisations 1, , II.5. Non-investment subsidies to enterprises II.6. Other material non-investment expenditures 22, , III. Total MoD expenditures (I. + II.) 55, , MoD expenditures (based on constant prices of the year 2009) 55, , R e v e n u e s IV.1. Budgetary organisation revenues IV.2. Insurance revenues 2, , IV. Total MoD revenues (IV.1. + IV.2.) 2, , RESULTING BUDGET BALANCE 53, ,
8 UN CODE Comparison of Expenditures Based on the UN Methodology in 2009 and 2010 Approved budget Expenditures (in CZK million) Difference Operating Expenditures 44, , , Index 2010/ Personnel 26, , , Operation and maintenance 17, , , Procurement and Construction 10, , , Procurement 7, , , Construction 2, , , Research and Development TOTAL ( ) 55, , , Non-military expenditures 1) TOTAL MoD Expenditures (4 + 5) 55, , , ) Expenditures not stated in the UN methodology. 8
9 UN CODE 1. MoD 2010 Expenditures Based on the UN Methodology (divided by Forces) Expenditures (in CZK million) Operating Expenditures Land Forces Air Forces Other Forces Central Support Administration and Command Not distributed 2) TOTAL 8, , , , , , Personnel 6, , , , , , Operation and maintenance 2, , , , , Procurement and Construction 2, , , , Procurement 1, , , , Construction , Research and Development 0, TOTAL ( ) 11, , , , , , ) Retirement pension and other centrally-paid benefits. 9
10 In CZK million 25,000 20,000 Structure of MoD Budgetary Expenditures in , , , , , , , , , , ,000 12, , ,000 7, , ,000 5, Capital expenditures Salaries and contract work payments, insurance CSNF and social benefits Other non-investment expenditures Real terms Year Approved expenditures 10
11 In CZK million 5,000 Development of MoD Budgetary Revenues in ,000 3,000 2,000 1, Year Year Total revenues 4, , , , ,473.0 Insurance revenues 2, , , , ,232.9 No-tax and capital revenues 1, ,
12 Development of Proportions among Main Categories of MoD Expenditures in Real terms expenditures Approved expenditures Year % 33% 39% Property CZK 18,755.2 million reproduction programs Salaries, insurance, CZK 21,894.1 million allocation to CSNF and social benefits Other expenditures CZK 15,611.9 million not including property reproduction programs Year % 34% 44% Property reproduction CZK 12,542.6 million programs Salaries, insurance, CZK 23,433.6 million allocation to CSNF and social benefits Other expenditures CZK 20,007.7 million not including property reproduction programs Year % 40% 41% Property CZK 9,744.0 million reproduction programs Salaries, insurance, CZK 21,727.6 million allocation to CSNF and social benefits Other expenditures CZK 21,424.8 million not including property reproduction programs Year % 39% 42% Property CZK 9,303.2 million reproduction programs Salaries, insurance, CZK 20,574.4 million allocation to CSNF and social benefits Other expenditures CZK 18,989.5 million not including property reproduction programs 12
13 MoD 2010 approved budget structured in accordance with objective based budget structure Pensions 7.9% Other social benefits 5.7% Sport representation expenditures 0.3% Expenditures on other MoD units operation 6.7% Public administration and self administration execution expenditures within the MoD scope 28.0% Expenditures on ACR operation 51.3% 13
14 EXPENDITURES OF PROGRAM FINANCING Based on the Act no. 487/2009 Coll., on the Czech Republic State Budget for the year 2010, program financing budgetary expenditure means are approved in the amount of CZK 9,751.7 million (i.e. 20% of total MoD expenditures), out of which CZK 5,018.1 million is dedicated for the capital expenditures and CZK 4,733.6 million for the operating expenditures. There is an annual decrease by CZK 3,298.1 million. CZK 9,303.2 million is approved for the property reproduction programs and CZK million for the defence research and development programs. CZK 9,303.2 million is allocated for 19 property reproduction programs in It is CZK 3,746.6 million less and 5 program less in comparison with Eighteen out of nineteen property reproduction programs are ongoing and one new program will start in In the framework of armament modernisation projects and immovable infrastructure projects CZK 7,845.7 million is allocated for the seven main programs. CZK 1,457.5 million is allocated for other investment. Priority programs are as follows: Improving of Air Forces capabilities II, Development of land forces, Acquisition of light multirole vehicle, Improvement of 21 st century soldier s abilities, Rearmament of armoured personnel carriers (APC), 14
15 Provision and operation of supersonic aircraft operation, Construction and reconstruction of immovable structure. Property reproduction programs will be financed not only out of MoD budget in 2010, but also out of N AT O funds in the amount of CZK million and from projects participants own resources in the amount of CZK 46.7 million. Four defence research and development programs in the amount of CZK million will be financed out of the MoD budget in There is a decrease by CZK 58.7 million in comparison to the year Capital expenditures are budgeted in the amount of CZK 54.5 million and operating expenditures in the amount of CZK 394 million. This expenditure limit will enable to implement ongoing projects and research intentions from the year CZK 45.7 million is allocated for new research and development projects. Research intentions and specific research at universities are budgeted in the amount of CZK 20 million. CZK 30 million is assigned for international cooperation of the Czech Republic. These means will support joint international projects introduced by the European Defence Agency (EDA). Budgetary means allocated for defence research and development are divided for purpose support in the amount of CZK million and for institutional support in the amount of CZK 91.4 million. 15
16 Comparison of Program Financing Expenditures in In CZK million 20,000 Real terms expenditures Approved expenditures 15,000 10,000 5, Year Real terms expenditures Approved expenditures Capital expenditures 12, , , , ,018.1 Operating expenditures 5, , , , ,733.6 Total 17, , , , ,
17 Breakdown of Program Financing Expenditures in 2010 Armament programs CZK 8,513.7 million 87% Defence research and development CZK million 5% Immovable infrastructure programs CZK million 8% 17
18 OPERATING EXPENDITURES MoD operating expenditures in the year 2010 (including related operating expenditures of program financing in the amount of CZK 4,733.6 million) were approved in the amount of CZK 43,848.9 million, which is more than 89.7% of total MoD budget expenditures. Non-discretionary expenditures stemming from claims under the law in relation to determined number of employees (personnel), their structure and planned development, from zero increase of wage funds, in accordance with government decree no. 323 dated 2 nd April 2007, reformatory approaches in between 2007 and 2010 for achievement of determined public deficits. Ministry of Defence was obliged to freeze 2010 budgetary means in the amount of CZK 153,332 million out of salaries and directly related expenditures (insurance, contribution to CSNF) pursuant to government decree no. 54 dated 18 th January 2010, proposal of expenditure measures to meet the adopted state budget deficit of the the Czech Republic for Pensions valorisation is not expected in 2010 due to the expenditure restrictions. Personnel non-discretionary expenditures stemming from claims under the law are budgeted in the amount of CZK 28,031.4 million in It includes not only salaries and directly related expenditures (insurance, contribution to CSNF) but also other personnel expenditures (e.g. messing, accoutrement, housing allowance, education and re-training related expenditures) and all social benefits paid by MoD. Personnel non-discretionary expenditures (salaries and directly related expenditures, social benefits and severance pays) are within the group of personnel expenditures budgeted in the amount of CZK 21,678.1 million - i.e. 49.4% of total operating expenditures. 18
19 The amount of personnel non-discretionary expenditures in 2010 is affected mainly by the government decision on job positions decrease. It was government decree no. 436 dated 25 th April 2007, proposal for the reduction of the state employees number to the year 2010 at least by 3 % and there was 1% decrease in MoD, i.e. 343 job positions. Another job positions decrease was based on government decree no. 715 dated 8 th June 2009, Draft Mid-term expenditure frameworks for Two job positions decrease was done under government decree no. 838 dated 29 th June 2009, Proposal for the Czech Republic s state budget lines for research and development for 2010 with outlook to 2011 and Due to the strong restrictions of the MoD budget another decrease by job positions was executed beyond all government decisions mentioned above. Necessary scope of expenditures needed for immovable infrastructure running and environment protection in 2010 are budgeted in the amount of CZK 2,064.5 million i.e. 4.7% of total operating expenditures. Financial means for current operations and training (POL, repair and maintenance of movable property, procurement of spare parts, ammunition and services associated with operation of movable property, etc.) are approved in the amount of CZK 9,579.9 million i.e. 21.8% of total operating expenditures. Financial means in the amount of CZK 3, million are planned for other administrative and centrally planned expenditures (also including non-investment contributions to on-vote organisations, non-investment transfers to NATO, EU and other international organisations) and other centrally planned expenditures. 19
20 2010 MoD Structure of Operating Expenditures CZK million Budget 48,867.1 Capital expenditures 5,018.2 Operating expenditures - related to program financing 4,733.6 Operating expenditures - not related to program financing 39,115.3 I. Non-discretionary expenditures 23, Salaries, other payments related to performed work and directly related expenditures 14,997.7 a) Salaries 10,143.4 b) Other payments related to performed work 1,103.7 c) Insurance 3,547.7 d) CSNF Other non-discretionary expenditures 8,820.9 a) Social benefits 6,680.4 b) Housing allowance 2,140.5 II. Other operating expenditures 15, Transfers and Subsidies 13, Other operating expenditures 1, Other operating expenditures
21 Development of Personnel Number and Salaries in MoD in Number of MoD personnel Number of MoD personnel 45,000 40,000 35,000 30,000 25,000 20,000 Year ,000 13,500 13,000 12,500 12,000 11,500 11,000 10,500 10,000 9,500 9,000 8,500 8,000 Salaries in CZK million Real terms Approved budget Salaries based on constant 2006 prices Carrier soldiers 24,089 24,524 24,447 27,009 23,801 Civilians 14,544 12,874 11,207 9,889 8,604 Total number of personnel 38,633 37,398 35,654 36,898 32,405 Salaries in CZK million 10,739 11,134 11,327 11,581 10,143 Salaries based on constant 2006 prices 10,739 10,822 10,292 10,397 8,997 Salaries in CZK million 21
22 Development of MoD Personnel Number in Number of personnel 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 Real terms Plan Year Real terms Plan Year Year Number of carrier soldiers 24,089 24,524 24,447 27,009 23,801 Number of civilians 14,544 12,874 11,207 9,889 8,604 Total 38,633 37,398 35,654 36,898 32,405 22
23 Expenditures for Pensions and Other Social Benefits as a % share of the Total MoD Operating Expenditures in In CZK million 50,000 40,000 30,000 20,000 42, % 42, % 44, % 47, % 43, % 18% 17% 16% 15% 14% 13% 10,000 5, , , , , % 11% 0 10% Year Operating expenditures Pensions and social benefits Social benefits as a % share of the total operating expenditures 23
24 Comparison of Main Categories of Other Non-investment Expenditures in 2009 and 2010 Purchase of material Water, fuel, energy 2, , , , Maintenance and repairs 2, ,989.8 Services 7, ,677.0 Travelling expenses Other 3, ,924.2 Total 20, , ,000 10,000 15,000 20,000 25,000 In CZK million 24
25 Comparison of Expenditures Planned for Purchase of Material in 2009 and 2010 In CZK million 5,000 Other material Medicaments and medical supplies Material for operating, maintenance and repair Ammunition, missiles and weapons 4,000 Small tangible assets Spare parts Underwear, clothing, footwear Foodstuff 3,000 Purchase of material - total 4, , ,000 1, , , , Year 25
26 EXPENDITURES BY PERFORMANCES AND ACTIVITIES The main viewpoint for compiling and monitoring the expenditures in Ministry of Defence is division by kind structure. Another view how to divide budgetary expenditures is to split it by supported objectives in 2010 and by activities. We pay a lot of attention to it. Principle for increase of connection between subject and financial planning was supported by monitoring of expenditures divided by activities. There was an emphasis on consistent control of subject tasks performance in relation to defined goals and planned schedule for its fulfilment. Except for dividing expenditures into nine main activity categories, there are separately expressed basic claims for current life support of military units. Activities are precisely structured and expressed actions with connected expenditures, performed by military units and the ACR facilities, which result from international treaties obligatory for the Czech Republic, legal regulations, the ACR participation in peace operations and plans for its preparation, training and other tasks designated for its fulfilment in respective year, including centrally performed tasks at the level of MoD organisations. Classification of MoD expenditures by activities expresses basic areas of operations, activities of the ACR focusing on ensuring the Force Goals, Command and Control, training, utilisation and provision of human resources, troops training and fulfilment of tasks abroad, environment protection and disposal of redundant property or communication and public relation. Expenditures needed for participation of the ACR in foreign operations are calculated within the activity Activities abroad. Special allowances for foreign deployment are also included in this activity budget. 26
27 Furthermore this activity includes expenditures arising from international treaties implementation, cooperation with other allied armies and joint exercises and training. Centrally planned expenditures on social benefits and pensions, contribution to on-vote MoD organisations, defence research and development, compensations paid to population and centrally rendered services are included in the MoD-wide activities. Activity transfers, contribution and subsidies include non-investment subsidies to corporations and individual persons, non-profit organisations, foreign transfers, contributions, transfers to territorial public budgets and transport connectivity of military areas. The area of current life support encompasses above all basic claim expenditures, which are linked to personnel non-discretionary claims i.e. salaries and directly related expenditures, messing, accoutrements, compensations paid to individual persons (mainly housing allowance for career soldiers), travelling expenses, immovable infrastructure expenditures and other necessary expenditures associated with running of military units which are not directly connected with the fulfilment of tasks activities. 27
28 The MoD 2010 Budgetary Expenditures by Activities Activities (In CZK million) Command and Control 1, Build-up and development of Forces 7, Human resources preparation, use and their development Troops and reserves training 3, Activities abroad 3, Ecology and disposal of redundant property Public relation Centrally planned MoD-wide activities 6, Transfers, contributions and subsidies Current life support 24, Total 48,
29 The MoD 2010 Budgetary Expenditures by Activities Command and Control 3.2% Build-up and development of Forces 15.7% Human resources preparation, use and their development 0.6% Troops and reserves training 7.9% Current life support 51.0% Activities abroad 6.3% Ecology and disposal of redundant property 0.5% Transfers, contributions and subsidies 1.1% Centrally planned MoD-wide activities 13.6% Public relation 0.1% 29
30 USED ABBREVIATIONS ACR Armed Forces of the Czech Republic CIS Communication and information system CSNF Cultural and Social Needs Fund CZE Czech Republic EDA European Defence Agency EU European Union GDP Gross domestic products MFF Military Forests and Farms of the Czech Republic, the State Enterprise MoD Ministry of Defence of the Czech Republic NATO North Atlantic Treaty Organisation NRF NATO Response Force POL Petrol, oil, lubricants UN United Nation 30
31 31
32 CONTENS INTRODUCTION Development of MoD Budget in Comparison of Basic Macroeconomic Indicators Basic Data on the State Budget MoD Budget Chapter Comparison of Expenditures Based on the UN Methodology in 2009 and MoD 2010 Expenditures Based on the UN Methodology (divided by Forces) Structure of MoD Budgetary Expenditures in Development of MoD Budgetary Revenues in Development of Proportions among Main Categories of MoD Expenditures in MoD 2010 approved budget structured in accordance with objective based budget structure EXPENDITURES OF PROGRAM FINANCING Comparison of Program Financing Expenditures in Breakdown of Program Financing Expenditures in OPERATING EXPENDITURES MoD Structure of Operating Expenditures Development of Personnel Number and Salaries in MoD in
33 Development of MoD Personnel Number in Expenditures for Pensions and Other Social Benefits as a % share of the Total MoD Operating Expenditures in Comparison of Main Categories of Other Non-investment Expenditures in 2009 and Comparison of Expenditures Planned for Purchase of Material in 2009 and EXPENDITURES BY PERFORMANCES AND ACTIVITIES The MoD 2010 Budgetary Expenditures by Activities (table) The MoD 2010 Budgetary Expenditures by Activities (chart) USED ABBREVIATIONS
34 Lt. Karolina Doskočilová Budget Facts & Trends 2010 Published by the Ministry of Defence of the Czech Republic Presentation and Information Centre (PIC MO) Rooseveltova 23, Prague 6, Czech Republic Editor: Michal Polívka Design: Jitka Oktábcová Translation: Vladimír Menšík Dispatched to printer: June 2010 Printed by: Vojenský geografický a hydrometeorologický úřad Dobruška 1 st edition Copying, translating and reproduction of this publication is prohibited unless authorised by the publisher. NOT FOR SALE Ministry of Defence of the Czech Republic PIC MO, 2010 ISBN ISBN (Czech version)
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