{ "contract": "government-accountability.v1", "schema_version": "1.0.0", "generated_at": "2026-08-20T17:57:44.497906+00:00", "reviewed_at": "2026-08-27", "country": { "code": "CZE", "name_cs": "Česko", "name_en": "Czechia" }, "valid_for_fiscal_year": 2025, "scope": { "institutional_scope": "Czech regional self-government and its relationships to central government, municipalities, social insurance and service providers", "financial_scope": "Fourteen regional accounting entities, 2025 actual FIN 2-12 M summary", "entity_coverage": { "expected": 14, "loaded": 14, "status": "complete_for_summary_headlines" }, "responsibility_coverage": { "function_count": 10, "assignment_count": 93, "status": "reviewed_institutional_baseline" }, "transfer_coverage": { "received_total_by_region": "loaded", "programme_and_counterparty_detail": "not_loaded" }, "international_coverage": "archetype_metadata_only" }, "model_notes": { "cs": "Kraj a obec jsou samostatné veřejnoprávní korporace. Kraj není konsolidační obálkou obcí na svém území. Praha se vede v obecní i krajské roli, ale její účetní rozpočet se při součtech nesmí přičíst dvakrát.", "en": "A region and a municipality are separate public-law corporations. A region is not a consolidation wrapper for municipalities in its territory. Prague has both municipal and regional roles, but its single accounting budget must never be added twice." }, "tiers": [ { "tier_id": "CZE:CENTRAL", "tier_code": "central_government", "level": 0, "name_cs": "Ústřední stát", "name_en": "Central government", "constitutional_type": "unitary_state_centre", "is_geographic_government": true, "is_self_governing": true, "is_elected": true, "primary_legislative_power": true, "subordinate_rulemaking_power": true, "general_tax_rate_power": true, "budget_approval_power": true, "borrowing_power": true, "asset_ownership_power": true, "source_ids": [ "cze-regions-act-129-2000", "cze-tax-allocation-act-243-2000" ] }, { "tier_id": "CZE:REGION", "tier_code": "regional_self_government", "level": 1, "name_cs": "Krajská samospráva", "name_en": "Regional self-government", "constitutional_type": "elected_region_in_unitary_state", "is_geographic_government": true, "is_self_governing": true, "is_elected": true, "primary_legislative_power": false, "subordinate_rulemaking_power": true, "general_tax_rate_power": false, "budget_approval_power": true, "borrowing_power": true, "asset_ownership_power": true, "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000" ] }, { "tier_id": "CZE:MUNICIPALITY", "tier_code": "municipal_self_government", "level": 2, "name_cs": "Obecní samospráva", "name_en": "Municipal self-government", "constitutional_type": "elected_municipality_in_unitary_state", "is_geographic_government": true, "is_self_governing": true, "is_elected": true, "primary_legislative_power": false, "subordinate_rulemaking_power": true, "general_tax_rate_power": false, "budget_approval_power": true, "borrowing_power": true, "asset_ownership_power": true, "source_ids": [ "cze-municipalities-act-128-2000", "cze-territorial-budget-rules-250-2000" ] }, { "tier_id": "CZE:SOCIAL_INSURANCE", "tier_code": "social_insurance_funds", "level": null, "name_cs": "Fondy sociálního zabezpečení a zdravotní pojišťovny", "name_en": "Social-security funds and health insurers", "constitutional_type": "functional_public_finance_layer", "is_geographic_government": false, "is_self_governing": false, "is_elected": false, "primary_legislative_power": false, "subordinate_rulemaking_power": false, "general_tax_rate_power": false, "budget_approval_power": false, "borrowing_power": false, "asset_ownership_power": true, "source_ids": [ "oecd-cze-decentralisation-2021" ] } ], "tier_relations": [ { "relation_id": "CZE:CENTRAL-REGION-CONSTITUTIONAL", "from_tier_id": "CZE:CENTRAL", "to_tier_id": "CZE:REGION", "relation_type": "constitutional_framework_and_legality_supervision", "is_budget_parent": false, "is_geographic_parent": true, "note_cs": "Stát stanoví zákonný rámec a kontroluje zákonnost; v samostatné působnosti není kraj podřízenou rozpočtovou kapitolou státu.", "note_en": "The state sets the legal framework and supervises legality; in self-government the region is not a subordinate state budget chapter.", "source_ids": [ "cze-regions-act-129-2000" ] }, { "relation_id": "CZE:REGION-MUNICIPALITY-PARALLEL", "from_tier_id": "CZE:REGION", "to_tier_id": "CZE:MUNICIPALITY", "relation_type": "parallel_self_governments_with_delegated_administration_supervision", "is_budget_parent": false, "is_geographic_parent": true, "note_cs": "Obce leží na území kraje, ale jejich samostatné rozpočty do rozpočtu kraje nepatří. Krajský úřad kontroluje vybrané obecní úkoly pouze v přenesené působnosti.", "note_en": "Municipalities are geographically inside a region, but their independent budgets do not belong to the regional budget. The regional office supervises selected delegated state-administration tasks only.", "source_ids": [ "cze-regions-act-129-2000", "cze-municipalities-act-128-2000" ] } ], "actors": [ { "actor_id": "CZE:CENTRAL_EXECUTIVE", "actor_scope": "central_government", "name_cs": "Vláda a ústřední orgány", "name_en": "Government and central authorities" }, { "actor_id": "CZE:PARLIAMENT", "actor_scope": "central_legislature", "name_cs": "Parlament", "name_en": "Parliament" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "actor_scope": "regional_self_government", "name_cs": "Zastupitelstvo kraje", "name_en": "Regional assembly" }, { "actor_id": "CZE:REGIONAL_EXECUTIVE", "actor_scope": "regional_self_government", "name_cs": "Rada kraje", "name_en": "Regional executive" }, { "actor_id": "CZE:REGIONAL_OFFICE", "actor_scope": "delegated_state_administration", "name_cs": "Krajský úřad v přenesené působnosti", "name_en": "Regional office exercising delegated state administration" }, { "actor_id": "CZE:MUNICIPALITIES", "actor_scope": "municipal_self_government", "name_cs": "Obce", "name_en": "Municipalities" }, { "actor_id": "CZE:HEALTH_INSURERS", "actor_scope": "social_insurance_funds", "name_cs": "Veřejné zdravotní pojišťovny", "name_en": "Public health insurers" }, { "actor_id": "CZE:REGIONAL_ORGANISATIONS", "actor_scope": "public_service_provider", "name_cs": "Krajské příspěvkové organizace a společnosti", "name_en": "Regional public organisations and companies" }, { "actor_id": "CZE:PRIVATE_NONPROFIT_PROVIDERS", "actor_scope": "contracted_service_provider", "name_cs": "Smluvní, soukromí a neziskoví poskytovatelé", "name_en": "Contracted, private and non-profit providers" }, { "actor_id": "CZE:REGIONAL_VOTERS", "actor_scope": "electorate", "name_cs": "Voliči kraje", "name_en": "Regional electorate" }, { "actor_id": "CZE:MINISTRY_FINANCE", "actor_scope": "central_auditor", "name_cs": "Ministerstvo financí", "name_en": "Ministry of Finance" }, { "actor_id": "CZE:COURTS", "actor_scope": "judiciary", "name_cs": "Soudy", "name_en": "Courts" } ], "accountability_mechanisms": [ { "mechanism_id": "CZE:REGIONAL_ELECTION", "answerable_actor_id": "CZE:REGIONAL_ASSEMBLY", "forum_actor_id": "CZE:REGIONAL_VOTERS", "mechanism_type": "electoral", "frequency": "four_year_cycle", "scope": "regional_self_government_policy_and_results", "source_ids": [ "cze-regions-act-129-2000" ] }, { "mechanism_id": "CZE:REGIONAL_BUDGET_APPROVAL", "answerable_actor_id": "CZE:REGIONAL_EXECUTIVE", "forum_actor_id": "CZE:REGIONAL_ASSEMBLY", "mechanism_type": "political_and_budgetary", "frequency": "annual_and_in_year_amendments", "scope": "regional_budget_budget_amendments_final_account_and_financial_statements", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000" ] }, { "mechanism_id": "CZE:EXTERNAL_FINANCIAL_REVIEW", "answerable_actor_id": "CZE:REGIONAL_EXECUTIVE", "forum_actor_id": "CZE:MINISTRY_FINANCE", "mechanism_type": "external_financial_review", "frequency": "annual", "scope": "regional_financial_management_and_compliance", "source_ids": [ "cze-financial-review-act-420-2004" ] }, { "mechanism_id": "CZE:DELEGATED_ADMINISTRATION_SUPERVISION", "answerable_actor_id": "CZE:REGIONAL_OFFICE", "forum_actor_id": "CZE:CENTRAL_EXECUTIVE", "mechanism_type": "administrative_hierarchy", "frequency": "continuous", "scope": "legality_and_execution_of_delegated_state_administration", "source_ids": [ "cze-regions-act-129-2000" ] }, { "mechanism_id": "CZE:PUBLIC_BUDGET_REPORTING", "answerable_actor_id": "CZE:REGIONAL_EXECUTIVE", "forum_actor_id": "CZE:REGIONAL_VOTERS", "mechanism_type": "public_transparency", "frequency": "budget_cycle_and_monthly_reporting", "scope": "budget_proposal_approved_budget_amendments_execution_and_final_account", "source_ids": [ "cze-monitor-fin-2-12m-2025", "cze-monitor-methodology" ] }, { "mechanism_id": "CZE:JUDICIAL_REVIEW", "answerable_actor_id": "CZE:REGIONAL_OFFICE", "forum_actor_id": "CZE:COURTS", "mechanism_type": "judicial", "frequency": "case_based", "scope": "legality_of_public_administration", "source_ids": [ "cze-regions-act-129-2000" ] } ], "functions": [ { "function_code": "general_regional_governance", "name_cs": "Krajská samospráva a rozpočet", "name_en": "Regional self-government and budget", "assignments": [ { "actor_id": "CZE:PARLIAMENT", "roles": [ "sets_legal_framework" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "roles": [ "sets_regional_policy", "approves_budget", "approves_final_account", "owns_assets" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_EXECUTIVE", "roles": [ "proposes_budget", "implements_budget", "manages_assets" ], "capacity": "self_government" }, { "actor_id": "CZE:MINISTRY_FINANCE", "roles": [ "reviews_financial_management", "publishes_execution_data" ], "capacity": "state_oversight" } ], "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "function_code": "delegated_state_administration", "name_cs": "Přenesený výkon státní správy", "name_en": "Delegated state administration", "assignments": [ { "actor_id": "CZE:PARLIAMENT", "roles": [ "assigns_mandate" ], "capacity": "national_competence" }, { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_rules", "funds_contribution", "supervises" ], "capacity": "state_administration" }, { "actor_id": "CZE:REGIONAL_OFFICE", "roles": [ "administers", "decides_cases", "supervises_delegated_municipal_tasks" ], "capacity": "delegated_state_administration" } ], "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "function_code": "secondary_and_vocational_education", "name_cs": "Střední a vyšší odborné školství", "name_en": "Secondary and vocational education", "assignments": [ { "actor_id": "CZE:PARLIAMENT", "roles": [ "sets_legal_framework" ], "capacity": "national_competence" }, { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_curriculum_and_standards", "determines_direct_education_funding", "funds_direct_costs" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "roles": [ "plans_school_network", "founds_and_closes_regional_schools", "funds_operations_and_investment", "owns_assets" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_ORGANISATIONS", "roles": [ "employs_staff", "delivers_service", "reports_results" ], "capacity": "public_service_provider" } ], "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "function_code": "regional_public_transport", "name_cs": "Regionální veřejná doprava", "name_en": "Regional public transport", "assignments": [ { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_legal_and_technical_framework", "cofunds_selected_programmes" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_EXECUTIVE", "roles": [ "plans_network", "commissions_service", "sets_integrated_tariff_policy", "funds_public_service_obligation" ], "capacity": "self_government" }, { "actor_id": "CZE:MUNICIPALITIES", "roles": [ "coordinates_local_transport", "cofunds_selected_services" ], "capacity": "municipal_self_government" }, { "actor_id": "CZE:PRIVATE_NONPROFIT_PROVIDERS", "roles": [ "operates_service" ], "capacity": "contracted_service_provider" } ], "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "function_code": "regional_roads", "name_cs": "Silnice II. a III. třídy", "name_en": "Class II and III regional roads", "assignments": [ { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_road_rules_and_standards", "cofunds_selected_investment" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "roles": [ "owns_assets", "approves_investment_strategy" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_EXECUTIVE", "roles": [ "funds_maintenance_and_investment", "commissions_works" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_ORGANISATIONS", "roles": [ "manages_assets", "delivers_maintenance" ], "capacity": "public_service_provider" } ], "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "function_code": "hospitals_and_emergency_medical_service", "name_cs": "Nemocnice a zdravotnická záchranná služba", "name_en": "Hospitals and emergency medical service", "assignments": [ { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_health_rules_and_standards", "licenses_and_supervises_system", "cofunds_selected_investment" ], "capacity": "national_competence" }, { "actor_id": "CZE:HEALTH_INSURERS", "roles": [ "purchases_covered_care", "funds_provider_activity" ], "capacity": "social_insurance" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "roles": [ "founds_or_owns_regional_providers", "sets_owner_strategy" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_EXECUTIVE", "roles": [ "funds_emergency_service", "funds_selected_investment", "exercises_owner_control" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_ORGANISATIONS", "roles": [ "delivers_care", "operates_emergency_service", "reports_quality_and_finance" ], "capacity": "public_service_provider" } ], "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "function_code": "social_services", "name_cs": "Sociální služby", "name_en": "Social services", "assignments": [ { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_entitlement_and_quality_rules", "funds_state_grants" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_EXECUTIVE", "roles": [ "plans_regional_network", "allocates_grants", "commissions_and_cofunds_services" ], "capacity": "self_government" }, { "actor_id": "CZE:MUNICIPALITIES", "roles": [ "plans_local_access", "cofunds_services", "delivers_selected_services" ], "capacity": "municipal_self_government" }, { "actor_id": "CZE:REGIONAL_ORGANISATIONS", "roles": [ "delivers_service" ], "capacity": "public_service_provider" }, { "actor_id": "CZE:PRIVATE_NONPROFIT_PROVIDERS", "roles": [ "delivers_service" ], "capacity": "contracted_service_provider" } ], "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "function_code": "regional_development_and_spatial_planning", "name_cs": "Regionální rozvoj a územní plánování", "name_en": "Regional development and spatial planning", "assignments": [ { "actor_id": "CZE:PARLIAMENT", "roles": [ "sets_legal_framework" ], "capacity": "national_competence" }, { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_national_policy", "funds_national_and_eu_programmes" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "roles": [ "approves_regional_development_programme", "approves_regional_spatial_planning_documents" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_OFFICE", "roles": [ "administers_planning_procedure", "coordinates_municipal_planning" ], "capacity": "mixed_self_and_delegated_administration" }, { "actor_id": "CZE:MUNICIPALITIES", "roles": [ "approves_local_spatial_plan", "implements_local_development" ], "capacity": "municipal_self_government" } ], "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "function_code": "culture_and_regional_heritage", "name_cs": "Kultura a regionální paměťové instituce", "name_en": "Culture and regional heritage institutions", "assignments": [ { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_heritage_rules", "cofunds_programmes" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "roles": [ "founds_and_owns_regional_institutions", "sets_regional_policy" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_EXECUTIVE", "roles": [ "funds_operations_and_investment", "exercises_owner_control" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_ORGANISATIONS", "roles": [ "delivers_service", "manages_collections_and_assets" ], "capacity": "public_service_provider" } ], "source_ids": [ "cze-regions-act-129-2000" ] }, { "function_code": "environment_and_regional_permitting", "name_cs": "Životní prostředí a regionální správní agenda", "name_en": "Environment and regional permitting", "assignments": [ { "actor_id": "CZE:PARLIAMENT", "roles": [ "sets_legal_framework" ], "capacity": "national_competence" }, { "actor_id": "CZE:CENTRAL_EXECUTIVE", "roles": [ "sets_national_policy", "supervises_delegated_administration", "funds_programmes" ], "capacity": "national_competence" }, { "actor_id": "CZE:REGIONAL_ASSEMBLY", "roles": [ "sets_regional_environment_policy", "approves_selected_plans" ], "capacity": "self_government" }, { "actor_id": "CZE:REGIONAL_OFFICE", "roles": [ "administers_permits_and_appeals", "supervises_selected_municipal_administration" ], "capacity": "delegated_state_administration" } ], "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] } ], "responsibility_assignments": [ { "assignment_id": "CZE:2025:general_regional_governance:PARLIAMENT:sets_legal_framework", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:PARLIAMENT", "responsibility_role": "sets_legal_framework", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:REGIONAL_ASSEMBLY:sets_regional_policy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "sets_regional_policy", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:REGIONAL_ASSEMBLY:approves_budget", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "approves_budget", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:REGIONAL_ASSEMBLY:approves_final_account", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "approves_final_account", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:REGIONAL_ASSEMBLY:owns_assets", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "owns_assets", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:REGIONAL_EXECUTIVE:proposes_budget", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "proposes_budget", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:REGIONAL_EXECUTIVE:implements_budget", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "implements_budget", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:REGIONAL_EXECUTIVE:manages_assets", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "manages_assets", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:MINISTRY_FINANCE:reviews_financial_management", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:MINISTRY_FINANCE", "responsibility_role": "reviews_financial_management", "legal_capacity": "state_oversight", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:general_regional_governance:MINISTRY_FINANCE:publishes_execution_data", "country_code": "CZE", "fiscal_year": 2025, "function_code": "general_regional_governance", "function_name_cs": "Krajská samospráva a rozpočet", "function_name_en": "Regional self-government and budget", "actor_id": "CZE:MINISTRY_FINANCE", "responsibility_role": "publishes_execution_data", "legal_capacity": "state_oversight", "source_ids": [ "cze-regions-act-129-2000", "cze-territorial-budget-rules-250-2000", "cze-financial-review-act-420-2004" ] }, { "assignment_id": "CZE:2025:delegated_state_administration:PARLIAMENT:assigns_mandate", "country_code": "CZE", "fiscal_year": 2025, "function_code": "delegated_state_administration", "function_name_cs": "Přenesený výkon státní správy", "function_name_en": "Delegated state administration", "actor_id": "CZE:PARLIAMENT", "responsibility_role": "assigns_mandate", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "assignment_id": "CZE:2025:delegated_state_administration:CENTRAL_EXECUTIVE:sets_rules", "country_code": "CZE", "fiscal_year": 2025, "function_code": "delegated_state_administration", "function_name_cs": "Přenesený výkon státní správy", "function_name_en": "Delegated state administration", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_rules", "legal_capacity": "state_administration", "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "assignment_id": "CZE:2025:delegated_state_administration:CENTRAL_EXECUTIVE:funds_contribution", "country_code": "CZE", "fiscal_year": 2025, "function_code": "delegated_state_administration", "function_name_cs": "Přenesený výkon státní správy", "function_name_en": "Delegated state administration", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "funds_contribution", "legal_capacity": "state_administration", "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "assignment_id": "CZE:2025:delegated_state_administration:CENTRAL_EXECUTIVE:supervises", "country_code": "CZE", "fiscal_year": 2025, "function_code": "delegated_state_administration", "function_name_cs": "Přenesený výkon státní správy", "function_name_en": "Delegated state administration", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "supervises", "legal_capacity": "state_administration", "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "assignment_id": "CZE:2025:delegated_state_administration:REGIONAL_OFFICE:administers", "country_code": "CZE", "fiscal_year": 2025, "function_code": "delegated_state_administration", "function_name_cs": "Přenesený výkon státní správy", "function_name_en": "Delegated state administration", "actor_id": "CZE:REGIONAL_OFFICE", "responsibility_role": "administers", "legal_capacity": "delegated_state_administration", "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "assignment_id": "CZE:2025:delegated_state_administration:REGIONAL_OFFICE:decides_cases", "country_code": "CZE", "fiscal_year": 2025, "function_code": "delegated_state_administration", "function_name_cs": "Přenesený výkon státní správy", "function_name_en": "Delegated state administration", "actor_id": "CZE:REGIONAL_OFFICE", "responsibility_role": "decides_cases", "legal_capacity": "delegated_state_administration", "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "assignment_id": "CZE:2025:delegated_state_administration:REGIONAL_OFFICE:supervises_delegated_municipal_tasks", "country_code": "CZE", "fiscal_year": 2025, "function_code": "delegated_state_administration", "function_name_cs": "Přenesený výkon státní správy", "function_name_en": "Delegated state administration", "actor_id": "CZE:REGIONAL_OFFICE", "responsibility_role": "supervises_delegated_municipal_tasks", "legal_capacity": "delegated_state_administration", "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:PARLIAMENT:sets_legal_framework", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:PARLIAMENT", "responsibility_role": "sets_legal_framework", "legal_capacity": "national_competence", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:CENTRAL_EXECUTIVE:sets_curriculum_and_standards", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_curriculum_and_standards", "legal_capacity": "national_competence", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:CENTRAL_EXECUTIVE:determines_direct_education_funding", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "determines_direct_education_funding", "legal_capacity": "national_competence", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:CENTRAL_EXECUTIVE:funds_direct_costs", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "funds_direct_costs", "legal_capacity": "national_competence", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:REGIONAL_ASSEMBLY:plans_school_network", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "plans_school_network", "legal_capacity": "self_government", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:REGIONAL_ASSEMBLY:founds_and_closes_regional_schools", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "founds_and_closes_regional_schools", "legal_capacity": "self_government", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:REGIONAL_ASSEMBLY:funds_operations_and_investment", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "funds_operations_and_investment", "legal_capacity": "self_government", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:REGIONAL_ASSEMBLY:owns_assets", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "owns_assets", "legal_capacity": "self_government", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:REGIONAL_ORGANISATIONS:employs_staff", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "employs_staff", "legal_capacity": "public_service_provider", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:REGIONAL_ORGANISATIONS:delivers_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "delivers_service", "legal_capacity": "public_service_provider", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:secondary_and_vocational_education:REGIONAL_ORGANISATIONS:reports_results", "country_code": "CZE", "fiscal_year": 2025, "function_code": "secondary_and_vocational_education", "function_name_cs": "Střední a vyšší odborné školství", "function_name_en": "Secondary and vocational education", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "reports_results", "legal_capacity": "public_service_provider", "source_ids": [ "cze-regional-education-financing-2025", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:CENTRAL_EXECUTIVE:sets_legal_and_technical_framework", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_legal_and_technical_framework", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:CENTRAL_EXECUTIVE:cofunds_selected_programmes", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "cofunds_selected_programmes", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:REGIONAL_EXECUTIVE:plans_network", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "plans_network", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:REGIONAL_EXECUTIVE:commissions_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "commissions_service", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:REGIONAL_EXECUTIVE:sets_integrated_tariff_policy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "sets_integrated_tariff_policy", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:REGIONAL_EXECUTIVE:funds_public_service_obligation", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "funds_public_service_obligation", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:MUNICIPALITIES:coordinates_local_transport", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:MUNICIPALITIES", "responsibility_role": "coordinates_local_transport", "legal_capacity": "municipal_self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:MUNICIPALITIES:cofunds_selected_services", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:MUNICIPALITIES", "responsibility_role": "cofunds_selected_services", "legal_capacity": "municipal_self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_public_transport:PRIVATE_NONPROFIT_PROVIDERS:operates_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_public_transport", "function_name_cs": "Regionální veřejná doprava", "function_name_en": "Regional public transport", "actor_id": "CZE:PRIVATE_NONPROFIT_PROVIDERS", "responsibility_role": "operates_service", "legal_capacity": "contracted_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:CENTRAL_EXECUTIVE:sets_road_rules_and_standards", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_road_rules_and_standards", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:CENTRAL_EXECUTIVE:cofunds_selected_investment", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "cofunds_selected_investment", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:REGIONAL_ASSEMBLY:owns_assets", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "owns_assets", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:REGIONAL_ASSEMBLY:approves_investment_strategy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "approves_investment_strategy", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:REGIONAL_EXECUTIVE:funds_maintenance_and_investment", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "funds_maintenance_and_investment", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:REGIONAL_EXECUTIVE:commissions_works", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "commissions_works", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:REGIONAL_ORGANISATIONS:manages_assets", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "manages_assets", "legal_capacity": "public_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_roads:REGIONAL_ORGANISATIONS:delivers_maintenance", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_roads", "function_name_cs": "Silnice II. a III. třídy", "function_name_en": "Class II and III regional roads", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "delivers_maintenance", "legal_capacity": "public_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:CENTRAL_EXECUTIVE:sets_health_rules_and_standards", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_health_rules_and_standards", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:CENTRAL_EXECUTIVE:licenses_and_supervises_system", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "licenses_and_supervises_system", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:CENTRAL_EXECUTIVE:cofunds_selected_investment", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "cofunds_selected_investment", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:HEALTH_INSURERS:purchases_covered_care", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:HEALTH_INSURERS", "responsibility_role": "purchases_covered_care", "legal_capacity": "social_insurance", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:HEALTH_INSURERS:funds_provider_activity", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:HEALTH_INSURERS", "responsibility_role": "funds_provider_activity", "legal_capacity": "social_insurance", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_ASSEMBLY:founds_or_owns_regional_providers", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "founds_or_owns_regional_providers", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_ASSEMBLY:sets_owner_strategy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "sets_owner_strategy", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_EXECUTIVE:funds_emergency_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "funds_emergency_service", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_EXECUTIVE:funds_selected_investment", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "funds_selected_investment", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_EXECUTIVE:exercises_owner_control", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "exercises_owner_control", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_ORGANISATIONS:delivers_care", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "delivers_care", "legal_capacity": "public_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_ORGANISATIONS:operates_emergency_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "operates_emergency_service", "legal_capacity": "public_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:hospitals_and_emergency_medical_service:REGIONAL_ORGANISATIONS:reports_quality_and_finance", "country_code": "CZE", "fiscal_year": 2025, "function_code": "hospitals_and_emergency_medical_service", "function_name_cs": "Nemocnice a zdravotnická záchranná služba", "function_name_en": "Hospitals and emergency medical service", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "reports_quality_and_finance", "legal_capacity": "public_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:CENTRAL_EXECUTIVE:sets_entitlement_and_quality_rules", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_entitlement_and_quality_rules", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:CENTRAL_EXECUTIVE:funds_state_grants", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "funds_state_grants", "legal_capacity": "national_competence", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:REGIONAL_EXECUTIVE:plans_regional_network", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "plans_regional_network", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:REGIONAL_EXECUTIVE:allocates_grants", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "allocates_grants", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:REGIONAL_EXECUTIVE:commissions_and_cofunds_services", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "commissions_and_cofunds_services", "legal_capacity": "self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:MUNICIPALITIES:plans_local_access", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:MUNICIPALITIES", "responsibility_role": "plans_local_access", "legal_capacity": "municipal_self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:MUNICIPALITIES:cofunds_services", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:MUNICIPALITIES", "responsibility_role": "cofunds_services", "legal_capacity": "municipal_self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:MUNICIPALITIES:delivers_selected_services", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:MUNICIPALITIES", "responsibility_role": "delivers_selected_services", "legal_capacity": "municipal_self_government", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:REGIONAL_ORGANISATIONS:delivers_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "delivers_service", "legal_capacity": "public_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:social_services:PRIVATE_NONPROFIT_PROVIDERS:delivers_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "social_services", "function_name_cs": "Sociální služby", "function_name_en": "Social services", "actor_id": "CZE:PRIVATE_NONPROFIT_PROVIDERS", "responsibility_role": "delivers_service", "legal_capacity": "contracted_service_provider", "source_ids": [ "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:PARLIAMENT:sets_legal_framework", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:PARLIAMENT", "responsibility_role": "sets_legal_framework", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:CENTRAL_EXECUTIVE:sets_national_policy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_national_policy", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:CENTRAL_EXECUTIVE:funds_national_and_eu_programmes", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "funds_national_and_eu_programmes", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:REGIONAL_ASSEMBLY:approves_regional_development_programme", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "approves_regional_development_programme", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:REGIONAL_ASSEMBLY:approves_regional_spatial_planning_documents", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "approves_regional_spatial_planning_documents", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:REGIONAL_OFFICE:administers_planning_procedure", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:REGIONAL_OFFICE", "responsibility_role": "administers_planning_procedure", "legal_capacity": "mixed_self_and_delegated_administration", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:REGIONAL_OFFICE:coordinates_municipal_planning", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:REGIONAL_OFFICE", "responsibility_role": "coordinates_municipal_planning", "legal_capacity": "mixed_self_and_delegated_administration", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:MUNICIPALITIES:approves_local_spatial_plan", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:MUNICIPALITIES", "responsibility_role": "approves_local_spatial_plan", "legal_capacity": "municipal_self_government", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:regional_development_and_spatial_planning:MUNICIPALITIES:implements_local_development", "country_code": "CZE", "fiscal_year": 2025, "function_code": "regional_development_and_spatial_planning", "function_name_cs": "Regionální rozvoj a územní plánování", "function_name_en": "Regional development and spatial planning", "actor_id": "CZE:MUNICIPALITIES", "responsibility_role": "implements_local_development", "legal_capacity": "municipal_self_government", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:CENTRAL_EXECUTIVE:sets_heritage_rules", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_heritage_rules", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:CENTRAL_EXECUTIVE:cofunds_programmes", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "cofunds_programmes", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:REGIONAL_ASSEMBLY:founds_and_owns_regional_institutions", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "founds_and_owns_regional_institutions", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:REGIONAL_ASSEMBLY:sets_regional_policy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "sets_regional_policy", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:REGIONAL_EXECUTIVE:funds_operations_and_investment", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "funds_operations_and_investment", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:REGIONAL_EXECUTIVE:exercises_owner_control", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:REGIONAL_EXECUTIVE", "responsibility_role": "exercises_owner_control", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:REGIONAL_ORGANISATIONS:delivers_service", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "delivers_service", "legal_capacity": "public_service_provider", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:culture_and_regional_heritage:REGIONAL_ORGANISATIONS:manages_collections_and_assets", "country_code": "CZE", "fiscal_year": 2025, "function_code": "culture_and_regional_heritage", "function_name_cs": "Kultura a regionální paměťové instituce", "function_name_en": "Culture and regional heritage institutions", "actor_id": "CZE:REGIONAL_ORGANISATIONS", "responsibility_role": "manages_collections_and_assets", "legal_capacity": "public_service_provider", "source_ids": [ "cze-regions-act-129-2000" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:PARLIAMENT:sets_legal_framework", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:PARLIAMENT", "responsibility_role": "sets_legal_framework", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:CENTRAL_EXECUTIVE:sets_national_policy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "sets_national_policy", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:CENTRAL_EXECUTIVE:supervises_delegated_administration", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "supervises_delegated_administration", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:CENTRAL_EXECUTIVE:funds_programmes", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:CENTRAL_EXECUTIVE", "responsibility_role": "funds_programmes", "legal_capacity": "national_competence", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:REGIONAL_ASSEMBLY:sets_regional_environment_policy", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "sets_regional_environment_policy", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:REGIONAL_ASSEMBLY:approves_selected_plans", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:REGIONAL_ASSEMBLY", "responsibility_role": "approves_selected_plans", "legal_capacity": "self_government", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:REGIONAL_OFFICE:administers_permits_and_appeals", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:REGIONAL_OFFICE", "responsibility_role": "administers_permits_and_appeals", "legal_capacity": "delegated_state_administration", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] }, { "assignment_id": "CZE:2025:environment_and_regional_permitting:REGIONAL_OFFICE:supervises_selected_municipal_administration", "country_code": "CZE", "fiscal_year": 2025, "function_code": "environment_and_regional_permitting", "function_name_cs": "Životní prostředí a regionální správní agenda", "function_name_en": "Environment and regional permitting", "actor_id": "CZE:REGIONAL_OFFICE", "responsibility_role": "supervises_selected_municipal_administration", "legal_capacity": "delegated_state_administration", "source_ids": [ "cze-regions-act-129-2000", "oecd-cze-decentralisation-2021" ] } ], "revenue_instruments": [ { "instrument_id": "CZE:REGION_SHARED_TAXES", "instrument_type": "shared_tax", "name_cs": "Podíl krajů na sdílených daních", "name_en": "Regional share of nationally shared taxes", "budget_category": "tax_revenue", "rate_setter_actor_id": "CZE:PARLIAMENT", "collector_actor_id": "CZE:CENTRAL_EXECUTIVE", "allocator_actor_id": "CZE:CENTRAL_EXECUTIVE", "recipient_tier_id": "CZE:REGION", "allocation_basis": "statutory_regional_shares_under_tax_allocation_act", "earmarking": "unearmarked", "regional_rate_discretion": "none", "regional_use_discretion": "general_revenue_subject_to_law", "is_own_source_revenue": false, "source_ids": [ "cze-tax-allocation-act-243-2000" ] }, { "instrument_id": "CZE:REGION_EDUCATION_DIRECT_COST_GRANT", "instrument_type": "earmarked_transfer", "name_cs": "Přímé výdaje regionálního školství", "name_en": "Direct regional-education expenditure transfer", "budget_category": "transfer_revenue", "rate_setter_actor_id": "CZE:CENTRAL_EXECUTIVE", "collector_actor_id": "CZE:CENTRAL_EXECUTIVE", "allocator_actor_id": "CZE:CENTRAL_EXECUTIVE", "recipient_tier_id": "CZE:REGION", "allocation_basis": "school_and_facility_normative_rules_for_2025", "earmarking": "earmarked", "regional_rate_discretion": "not_applicable", "regional_use_discretion": "restricted_to_eligible_direct_education_costs", "is_own_source_revenue": false, "source_ids": [ "cze-regional-education-financing-2025" ] }, { "instrument_id": "CZE:REGION_DELEGATED_ADMINISTRATION_GRANT", "instrument_type": "mandate_contribution", "name_cs": "Příspěvek na přenesený výkon státní správy", "name_en": "Contribution for delegated state administration", "budget_category": "transfer_revenue", "rate_setter_actor_id": "CZE:PARLIAMENT", "collector_actor_id": "CZE:CENTRAL_EXECUTIVE", "allocator_actor_id": "CZE:CENTRAL_EXECUTIVE", "recipient_tier_id": "CZE:REGION", "allocation_basis": "annual_state_budget_and_staffing_cost_methodology", "earmarking": "mandate_linked_contribution", "regional_rate_discretion": "not_applicable", "regional_use_discretion": "linked_to_delegated_state_administration", "is_own_source_revenue": false, "source_ids": [ "cze-regions-act-129-2000", "cze-delegated-administration-grant-2025" ] }, { "instrument_id": "CZE:REGION_PROGRAMME_TRANSFERS", "instrument_type": "programme_transfer", "name_cs": "Programové, provozní a investiční transfery", "name_en": "Programme, operating and capital transfers", "budget_category": "transfer_revenue", "rate_setter_actor_id": "CZE:CENTRAL_EXECUTIVE", "collector_actor_id": "CZE:CENTRAL_EXECUTIVE", "allocator_actor_id": "CZE:CENTRAL_EXECUTIVE", "recipient_tier_id": "CZE:REGION", "allocation_basis": "multiple_programme_rules_and_award_decisions", "earmarking": "mixed_mostly_earmarked", "regional_rate_discretion": "not_applicable", "regional_use_discretion": "programme_specific", "is_own_source_revenue": false, "source_ids": [ "cze-territorial-budget-rules-250-2000" ] }, { "instrument_id": "CZE:REGION_NONTAX_OWN_REVENUE", "instrument_type": "fees_property_and_service_income", "name_cs": "Nedaňové vlastní příjmy", "name_en": "Own non-tax revenue", "budget_category": "nontax_revenue", "rate_setter_actor_id": "CZE:REGIONAL_ASSEMBLY", "collector_actor_id": "CZE:REGIONAL_EXECUTIVE", "allocator_actor_id": "CZE:REGIONAL_ASSEMBLY", "recipient_tier_id": "CZE:REGION", "allocation_basis": "fees_contracts_property_income_and_other_nontax_receipts", "earmarking": "mixed", "regional_rate_discretion": "partial_within_national_law_and_contracts", "regional_use_discretion": "generally_regional", "is_own_source_revenue": true, "source_ids": [ "cze-territorial-budget-rules-250-2000" ] }, { "instrument_id": "CZE:REGION_CAPITAL_REVENUE", "instrument_type": "asset_disposal_and_capital_receipts", "name_cs": "Kapitálové vlastní příjmy", "name_en": "Own capital revenue", "budget_category": "capital_revenue", "rate_setter_actor_id": "CZE:REGIONAL_ASSEMBLY", "collector_actor_id": "CZE:REGIONAL_EXECUTIVE", "allocator_actor_id": "CZE:REGIONAL_ASSEMBLY", "recipient_tier_id": "CZE:REGION", "allocation_basis": "asset_and_capital_transactions", "earmarking": "transaction_specific_or_unearmarked", "regional_rate_discretion": "transaction_discretion_subject_to_law", "regional_use_discretion": "regional_subject_to_budget_rules", "is_own_source_revenue": true, "source_ids": [ "cze-territorial-budget-rules-250-2000" ] }, { "instrument_id": "CZE:REGION_BORROWING", "instrument_type": "financing", "name_cs": "Úvěry, dluhopisy a změna peněžních prostředků", "name_en": "Loans, bonds and change in cash", "budget_category": "financing", "rate_setter_actor_id": "CZE:REGIONAL_ASSEMBLY", "collector_actor_id": "CZE:REGIONAL_EXECUTIVE", "allocator_actor_id": "CZE:REGIONAL_ASSEMBLY", "recipient_tier_id": "CZE:REGION", "allocation_basis": "regional_financing_decision_subject_to_general_law", "earmarking": "financing_not_revenue", "regional_rate_discretion": "market_and_contractual", "regional_use_discretion": "approved_regional_budget", "is_own_source_revenue": false, "source_ids": [ "cze-territorial-budget-rules-250-2000" ] } ], "regional_entities": [ { "public_entity_id": "CZ:00064581", "national_entity_code": "00064581", "entity_name": "Hlavní město Praha", "display_name": "Praha", "tier_id": "CZE:REGION", "accounting_roles": [ "municipality", "region" ], "is_prague_dual_role": true, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 148140567664.53, "expense_actual": 123970124035.39005, "budget_balance": 24170443629.139954, "financing_actual": -24170443629.14, "revenue_composition": { "tax_revenue": 102553263595.08, "transfer_revenue": 35990609247.27999, "nontax_revenue": 8978728044.760002, "capital_revenue": 617966777.41 }, "revenue_composition_shares": { "tax_revenue_share": 0.6922699515187211, "transfer_revenue_share": 0.2429490437000492, "nontax_revenue_share": 0.06060951558585003, "capital_revenue_share": 0.004171489195379684 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 9596694822.170002, "own_source_upper_bound_share": 0.06478100478122971, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 35990609247.27999, "sender_entity_id": null, "recipient_entity_id": "CZ:00064581", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/00064581/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70891095", "national_entity_code": "70891095", "entity_name": "Středočeský kraj", "display_name": "Středočeský kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 52865160862.780014, "expense_actual": 53584738272.45, "budget_balance": -719577409.6699829, "financing_actual": 719577409.67, "revenue_composition": { "tax_revenue": 16315037363.920002, "transfer_revenue": 35310280517.350006, "nontax_revenue": 1216277240.51, "capital_revenue": 23565741.0 }, "revenue_composition_shares": { "tax_revenue_share": 0.3086160544610522, "transfer_revenue_share": 0.6679310143215773, "nontax_revenue_share": 0.023007160493979054, "capital_revenue_share": 0.00044577072339132103 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 1239842981.51, "own_source_upper_bound_share": 0.023452931217370375, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 35310280517.350006, "sender_entity_id": null, "recipient_entity_id": "CZ:70891095", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70891095/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70888337", "national_entity_code": "70888337", "entity_name": "Jihomoravský kraj", "display_name": "Jihomoravský kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 42242821545.69, "expense_actual": 42697360737.67, "budget_balance": -454539191.9799957, "financing_actual": 454539191.98, "revenue_composition": { "tax_revenue": 11413246591.79, "transfer_revenue": 29220166641.2, "nontax_revenue": 1604562022.7, "capital_revenue": 4846290.0 }, "revenue_composition_shares": { "tax_revenue_share": 0.2701819190615709, "transfer_revenue_share": 0.6917191033178348, "nontax_revenue_share": 0.03798425303964366, "capital_revenue_share": 0.00011472458095059379 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 1609408312.7, "own_source_upper_bound_share": 0.03809897762059425, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 29220166641.2, "sender_entity_id": null, "recipient_entity_id": "CZ:70888337", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70888337/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70890692", "national_entity_code": "70890692", "entity_name": "Moravskoslezský kraj", "display_name": "Moravskoslezský kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 41856431553.88, "expense_actual": 41877819328.639946, "budget_balance": -21387774.75994873, "financing_actual": 21387774.76, "revenue_composition": { "tax_revenue": 11445015007.51, "transfer_revenue": 28872853512.529995, "nontax_revenue": 1462587239.62, "capital_revenue": 75975794.22 }, "revenue_composition_shares": { "tax_revenue_share": 0.2734350393147424, "transfer_revenue_share": 0.6898068574088358, "nontax_revenue_share": 0.03494295106684558, "capital_revenue_share": 0.0018151522095761939 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 1538563033.84, "own_source_upper_bound_share": 0.03675810327642177, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 28872853512.529995, "sender_entity_id": null, "recipient_entity_id": "CZ:70890692", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70890692/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70892156", "national_entity_code": "70892156", "entity_name": "Ústecký kraj", "display_name": "Ústecký kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 31477848377.670002, "expense_actual": 31774102039.53999, "budget_balance": -296253661.8699875, "financing_actual": 296253661.87, "revenue_composition": { "tax_revenue": 9882813566.5, "transfer_revenue": 20692031536.030003, "nontax_revenue": 866544457.14, "capital_revenue": 36458818.0 }, "revenue_composition_shares": { "tax_revenue_share": 0.3139608987223773, "transfer_revenue_share": 0.6573521572303104, "nontax_revenue_share": 0.02752870675095811, "capital_revenue_share": 0.0011582372963542017 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 903003275.14, "own_source_upper_bound_share": 0.028686944047312313, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 20692031536.030003, "sender_entity_id": null, "recipient_entity_id": "CZ:70892156", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70892156/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70890650", "national_entity_code": "70890650", "entity_name": "Jihočeský kraj", "display_name": "Jihočeský kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 28224242856.370007, "expense_actual": 27715553108.99, "budget_balance": 508689747.3800049, "financing_actual": -508689747.38, "revenue_composition": { "tax_revenue": 10189432216.150002, "transfer_revenue": 16955965089.890001, "nontax_revenue": 1078026080.23, "capital_revenue": 819470.1 }, "revenue_composition_shares": { "tax_revenue_share": 0.36101702596604185, "transfer_revenue_share": 0.6007588999349601, "nontax_revenue_share": 0.03819503983564602, "capital_revenue_share": 2.9034263351906055e-05 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 1078845550.33, "own_source_upper_bound_share": 0.038224074098997925, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 16955965089.890001, "sender_entity_id": null, "recipient_entity_id": "CZ:70890650", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70890650/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:60609460", "national_entity_code": "60609460", "entity_name": "Olomoucký kraj", "display_name": "Olomoucký kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 26627523570.969997, "expense_actual": 26148973682.659977, "budget_balance": 478549888.31002045, "financing_actual": -478549888.31, "revenue_composition": { "tax_revenue": 7993223440.1, "transfer_revenue": 17714630567.339996, "nontax_revenue": 914785787.53, "capital_revenue": 4883776.0 }, "revenue_composition_shares": { "tax_revenue_share": 0.3001865126058668, "transfer_revenue_share": 0.6652751811532687, "nontax_revenue_share": 0.03435489541833784, "capital_revenue_share": 0.00018341082252667373 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 919669563.53, "own_source_upper_bound_share": 0.034538306240864514, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 17714630567.339996, "sender_entity_id": null, "recipient_entity_id": "CZ:60609460", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/60609460/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70890366", "national_entity_code": "70890366", "entity_name": "Plzeňský kraj", "display_name": "Plzeňský kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 23890097295.680004, "expense_actual": 24242578081.749996, "budget_balance": -352480786.06999207, "financing_actual": 352480786.07, "revenue_composition": { "tax_revenue": 8576426667.110001, "transfer_revenue": 14337581821.800001, "nontax_revenue": 970059687.5200001, "capital_revenue": 6029119.25 }, "revenue_composition_shares": { "tax_revenue_share": 0.35899504974644275, "transfer_revenue_share": 0.6001474855605814, "nontax_revenue_share": 0.04060509572287987, "capital_revenue_share": 0.00025236897009583265 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 976088806.7700001, "own_source_upper_bound_share": 0.0408574646929757, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 14337581821.800001, "sender_entity_id": null, "recipient_entity_id": "CZ:70890366", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70890366/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70890749", "national_entity_code": "70890749", "entity_name": "Kraj Vysočina", "display_name": "Kraj Vysočina", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 23410035599.24, "expense_actual": 23141913539.070004, "budget_balance": 268122060.16999817, "financing_actual": -268122060.17, "revenue_composition": { "tax_revenue": 8735881612.03, "transfer_revenue": 13857827972.269999, "nontax_revenue": 814637788.94, "capital_revenue": 1688226.0 }, "revenue_composition_shares": { "tax_revenue_share": 0.37316823270074856, "transfer_revenue_share": 0.5919609952545262, "nontax_revenue_share": 0.03479865656276264, "capital_revenue_share": 7.211548196256514e-05 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 816326014.94, "own_source_upper_bound_share": 0.034870772044725204, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 13857827972.269999, "sender_entity_id": null, "recipient_entity_id": "CZ:70890749", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70890749/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70889546", "national_entity_code": "70889546", "entity_name": "Královéhradecký kraj", "display_name": "Královéhradecký kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 23279830054.720005, "expense_actual": 23965189320.969986, "budget_balance": -685359266.2499809, "financing_actual": 685359266.25, "revenue_composition": { "tax_revenue": 7679545658.8, "transfer_revenue": 14932873330.869999, "nontax_revenue": 662016697.05, "capital_revenue": 5394368.0 }, "revenue_composition_shares": { "tax_revenue_share": 0.3298797989825946, "transfer_revenue_share": 0.6414511315490615, "nontax_revenue_share": 0.02843735093829757, "capital_revenue_share": 0.00023171853004598235 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 667411065.05, "own_source_upper_bound_share": 0.028669069468343553, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 14932873330.869999, "sender_entity_id": null, "recipient_entity_id": "CZ:70889546", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70889546/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70891320", "national_entity_code": "70891320", "entity_name": "Zlínský kraj", "display_name": "Zlínský kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 22616815638.1, "expense_actual": 23687455297.839973, "budget_balance": -1070639659.739975, "financing_actual": 1070639659.74, "revenue_composition": { "tax_revenue": 6289297477.460001, "transfer_revenue": 15272709312.819998, "nontax_revenue": 1046923852.68, "capital_revenue": 7884995.14 }, "revenue_composition_shares": { "tax_revenue_share": 0.2780805918082089, "transfer_revenue_share": 0.6752811517414409, "nontax_revenue_share": 0.04628962226301944, "capital_revenue_share": 0.0003486341873308211 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 1054808847.8199999, "own_source_upper_bound_share": 0.04663825645035026, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 15272709312.819998, "sender_entity_id": null, "recipient_entity_id": "CZ:70891320", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70891320/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70892822", "national_entity_code": "70892822", "entity_name": "Pardubický kraj", "display_name": "Pardubický kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 21349047271.229996, "expense_actual": 21033565966.18999, "budget_balance": 315481305.04000473, "financing_actual": -315481305.04, "revenue_composition": { "tax_revenue": 6620893246.49, "transfer_revenue": 14348123171.51, "nontax_revenue": 358815554.7, "capital_revenue": 21215298.53 }, "revenue_composition_shares": { "tax_revenue_share": 0.3101259350065857, "transfer_revenue_share": 0.6720732306797386, "nontax_revenue_share": 0.016807099171284347, "capital_revenue_share": 0.0009937351423915655 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 380030853.23, "own_source_upper_bound_share": 0.017800834313675913, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 14348123171.51, "sender_entity_id": null, "recipient_entity_id": "CZ:70892822", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70892822/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70891508", "national_entity_code": "70891508", "entity_name": "Liberecký kraj", "display_name": "Liberecký kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 17274611531.84, "expense_actual": 17562481666.220005, "budget_balance": -287870134.3800049, "financing_actual": 287870134.38, "revenue_composition": { "tax_revenue": 5575817708.73, "transfer_revenue": 11226215524.89, "nontax_revenue": 472208083.62, "capital_revenue": 370214.6 }, "revenue_composition_shares": { "tax_revenue_share": 0.3227752877946248, "transfer_revenue_share": 0.6498679003112866, "nontax_revenue_share": 0.027335380755141237, "capital_revenue_share": 2.1431138947329295e-05 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 472578298.22, "own_source_upper_bound_share": 0.027356811894088565, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 11226215524.89, "sender_entity_id": null, "recipient_entity_id": "CZ:70891508", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70891508/rozpocet/souhrnny?obdobi=2512&rad=t" } }, { "public_entity_id": "CZ:70891168", "national_entity_code": "70891168", "entity_name": "Karlovarský kraj", "display_name": "Karlovarský kraj", "tier_id": "CZE:REGION", "accounting_roles": [ "region" ], "is_prague_dual_role": false, "fiscal_year": 2025, "budget_stage": "actual", "currency_code": "CZK", "reporting_scope": "regional_accounting_entity_only", "revenue_actual": 12666351383.74, "expense_actual": 11998122530.75001, "budget_balance": 668228852.9899902, "financing_actual": -668228852.99, "revenue_composition": { "tax_revenue": 4538557752.309999, "transfer_revenue": 7467590020.2, "nontax_revenue": 660177361.2299998, "capital_revenue": 26250.0 }, "revenue_composition_shares": { "tax_revenue_share": 0.3583161097311906, "transfer_revenue_share": 0.5895612551682615, "nontax_revenue_share": 0.05212056268054273, "capital_revenue_share": 2.0724200051561453e-06 }, "fiscal_autonomy_proxies": { "own_source_upper_bound_amount": 660203611.2299998, "own_source_upper_bound_share": 0.05212263510054788, "interpretation": "Upper-bound proxy: non-tax plus capital revenue. It is not a measure of fully discretionary revenue. Tax revenue is predominantly nationally shared tax, not a regionally set tax.", "direct_own_tax_amount": null, "direct_own_tax_share": null, "missing_reason": "FIN 2-12 M summary does not identify regional tax-rate authority because Czech regions generally do not set the rates of the shared taxes recorded here." }, "transfer_observation": { "amount_local": 7467590020.2, "sender_entity_id": null, "recipient_entity_id": "CZ:70891168", "counterparty_coverage": "not_disaggregated_in_summary", "earmarking_coverage": "not_disaggregated_in_summary", "quality_flags": [ "mixed_transfer_programmes", "sender_not_loaded", "not_matchable_for_consolidation" ] }, "source": { "source_id": "cze-monitor-fin-2-12m-2025", "url": "https://monitor.statnipokladna.gov.cz/ucetni-jednotka/70891168/rozpocet/souhrnny?obdobi=2512&rad=t" } } ], "aggregates": { "regions_excluding_prague": { "scope": "thirteen_regions_excluding_prague", "entity_count": 13, "currency_code": "CZK", "fiscal_year": 2025, "revenue_actual": 367780817541.91, "expense_actual": 369429853572.74, "budget_balance": -1649036030.83, "revenue_composition": { "tax_revenue": 115255188308.9, "transfer_revenue": 240208849018.7, "nontax_revenue": 12127621853.47, "capital_revenue": 189158360.84 }, "revenue_composition_shares": { "tax_revenue_share": 0.313380097089393, "transfer_revenue_share": 0.653130444986646, "nontax_revenue_share": 0.032975134305606, "capital_revenue_share": 0.000514323618356 }, "non_additivity_warning": "The Prague accounting budget has both municipal and regional roles. Do not add the all-region aggregate to an all-municipality aggregate without eliminating Prague and matched intergovernmental transfers." }, "all_regional_roles_including_prague": { "scope": "all_regions_including_prague", "entity_count": 14, "currency_code": "CZK", "fiscal_year": 2025, "revenue_actual": 515921385206.44, "expense_actual": 493399977608.13, "budget_balance": 22521407598.31, "revenue_composition": { "tax_revenue": 217808451903.98, "transfer_revenue": 276199458265.98, "nontax_revenue": 21106349898.23, "capital_revenue": 807125138.25 }, "revenue_composition_shares": { "tax_revenue_share": 0.422173722876067, "transfer_revenue_share": 0.535351831084618, "nontax_revenue_share": 0.040910011686731, "capital_revenue_share": 0.001564434352585 }, "non_additivity_warning": "The Prague accounting budget has both municipal and regional roles. Do not add the all-region aggregate to an all-municipality aggregate without eliminating Prague and matched intergovernmental transfers." } }, "risk_hypotheses": [ { "risk_code": "vertical_fiscal_gap", "name_cs": "Odpovědnost bez odpovídajícího vlastního příjmu", "name_en": "Responsibility without matching own revenue", "testable_now": true, "signals": [ "transfer_revenue_share", "shared_tax_share", "own_source_share" ], "caution_cs": "Vysoký podíl transferů je strukturální signál, nikoli důkaz plýtvání.", "caution_en": "A high transfer share is a structural signal, not proof of waste." }, { "risk_code": "split_accountability", "name_cs": "Rozdělené rozhodování, financování a poskytování", "name_en": "Split decision, financing and delivery", "testable_now": true, "signals": [ "actors_per_function", "funders_per_function", "role_overlap_count" ], "caution_cs": "Sdílená odpovědnost může být vhodná; riziko vzniká, když občan nepozná, kdo se má zodpovídat.", "caution_en": "Shared responsibility can be appropriate; the risk arises when citizens cannot identify the answerable actor." }, { "risk_code": "earmarked_transfer_rigidity", "name_cs": "Nízká možnost přesouvat účelové prostředky", "name_en": "Low ability to redirect earmarked funding", "testable_now": false, "signals": [ "earmarked_transfer_share", "unused_transfer_balance", "budget_amendment_frequency" ], "caution_cs": "Současný souhrn FIN nerozlišuje jednotlivé transferové programy dostatečně.", "caution_en": "The current FIN summary does not split transfer programmes sufficiently." }, { "risk_code": "pass_through_opacity", "name_cs": "Kraj jako průtokový účet", "name_en": "Region acting as a pass-through account", "testable_now": false, "signals": [ "incoming_outgoing_transfer_match", "retained_transfer_share" ], "caution_cs": "Párování plátce a příjemce vyžaduje detail protistran, který zatím není načten.", "caution_en": "Payer-recipient transfer matching requires detailed counterparty data not yet loaded." }, { "risk_code": "stale_allocation_formula", "name_cs": "Rozdělení příjmů neodpovídá dnešní poptávce", "name_en": "Revenue allocation no longer matches current demand", "testable_now": false, "signals": [ "allocation_share_change", "population_change", "student_change", "ageing_change", "service_load_change" ], "caution_cs": "Kauzální test potřebuje historii zákonného vzorce a časové řady poptávky po službách.", "caution_en": "A causal test needs the statutory formula history and service-demand series." }, { "risk_code": "horizontal_fragmentation", "name_cs": "Ztráta úspor z rozsahu mezi poskytovateli a územími", "name_en": "Lost economies of scale across providers and territories", "testable_now": false, "signals": [ "cost_per_output", "provider_scale", "capacity_utilisation", "cross_border_use" ], "caution_cs": "Samotné rozpočtové součty nerozliší volbu dostupnosti od neefektivity.", "caution_en": "Budget totals alone cannot distinguish access choices from inefficiency." }, { "risk_code": "internal_transfer_double_counting", "name_cs": "Dvojí započtení stejného toku", "name_en": "Double counting the same internal flow", "testable_now": true, "signals": [ "payer_recipient_transfer_match", "prague_dual_role", "consolidation_scope" ], "caution_cs": "Rozpočty subjektů jsou samostatně platné; pouze konsolidovaný pohled eliminuje spárované vnitřní transfery.", "caution_en": "Entity budgets are valid separately; only consolidated views eliminate matched internal transfers." } ], "international_archetypes": [ { "archetype_id": "unitary_low_tax_autonomy", "examples": [ "CZE" ], "name_cs": "Volený region s nízkou daňovou autonomií", "name_en": "Elected region with low tax autonomy", "legislative_power": "limited_subordinate_rules", "tax_autonomy": "very_low", "main_funding": "shared_taxes_and_transfers", "budget_data_status": "czech_region_summaries_loaded" }, { "archetype_id": "federal_shared_tax_state", "examples": [ "DEU" ], "name_cs": "Spolková země ve sdíleném daňovém systému", "name_en": "Federal state in a shared-tax system", "legislative_power": "high", "tax_autonomy": "medium", "main_funding": "own_and_shared_taxes_equalisation", "budget_data_status": "tier_model_only_budget_not_loaded" }, { "archetype_id": "federal_high_tax_canton", "examples": [ "CHE" ], "name_cs": "Kanton se silnou vlastní daňovou pravomocí", "name_en": "Canton with strong own-tax authority", "legislative_power": "high", "tax_autonomy": "high", "main_funding": "own_taxes_and_equalisation", "budget_data_status": "tier_model_only_budget_not_loaded" }, { "archetype_id": "asymmetric_autonomous_region_common", "examples": [ "ESP-common" ], "name_cs": "Autonomní region ve společném režimu", "name_en": "Autonomous region under the common regime", "legislative_power": "high_within_statute", "tax_autonomy": "medium", "main_funding": "assigned_tax_shares_and_equalisation_funds", "budget_data_status": "tier_model_only_budget_not_loaded" }, { "archetype_id": "asymmetric_autonomous_region_foral", "examples": [ "ESP-foral" ], "name_cs": "Forální region vybírající většinu daní", "name_en": "Foral region collecting most taxes", "legislative_power": "high_within_statute", "tax_autonomy": "high", "main_funding": "regionally_administered_taxes_less_contribution_to_state", "budget_data_status": "tier_model_only_budget_not_loaded" }, { "archetype_id": "unitary_tax_funded_region", "examples": [ "SWE" ], "name_cs": "Region v unitárním státě s vlastní daní", "name_en": "Region in a unitary state with its own tax", "legislative_power": "limited", "tax_autonomy": "high_for_assigned_services", "main_funding": "regional_income_tax_and_grants", "budget_data_status": "tier_model_only_budget_not_loaded" }, { "archetype_id": "unitary_transfer_funded_functional_region", "examples": [ "DNK" ], "name_cs": "Funkční region financovaný transfery", "name_en": "Transfer-funded functional region", "legislative_power": "limited", "tax_autonomy": "none", "main_funding": "state_and_municipal_contributions", "budget_data_status": "tier_model_only_budget_not_loaded" }, { "archetype_id": "federal_broad_tax_state", "examples": [ "USA" ], "name_cs": "Stát federace se širokými příjmovými pravomocemi", "name_en": "Federal state with broad revenue authority", "legislative_power": "high", "tax_autonomy": "high", "main_funding": "state_taxes_federal_grants_and_borrowing", "budget_data_status": "tier_model_only_budget_not_loaded" } ], "sources": [ { "source_id": "cze-regions-act-129-2000", "source_type": "legal_basis", "publisher": "Parlament České republiky", "title": "Zákon č. 129/2000 Sb., o krajích", "url": "https://www.zakonyprolidi.cz/cs/2000-129", "supports": [ "tier_design", "self_government", "delegated_administration", "budget_approval", "state_supervision" ] }, { "source_id": "cze-municipalities-act-128-2000", "source_type": "legal_basis", "publisher": "Parlament České republiky", "title": "Zákon č. 128/2000 Sb., o obcích", "url": "https://www.zakonyprolidi.cz/cs/2000-128", "supports": [ "municipal_independence", "delegated_administration_supervision" ] }, { "source_id": "cze-tax-allocation-act-243-2000", "source_type": "legal_basis", "publisher": "Parlament České republiky", "title": "Zákon č. 243/2000 Sb., o rozpočtovém určení daní", "url": "https://www.zakonyprolidi.cz/cs/2000-243", "supports": [ "shared_tax_pool", "regional_allocation_formula" ] }, { "source_id": "cze-territorial-budget-rules-250-2000", "source_type": "legal_basis", "publisher": "Parlament České republiky", "title": "Zákon č. 250/2000 Sb., o rozpočtových pravidlech územních rozpočtů", "url": "https://www.zakonyprolidi.cz/cs/2000-250", "supports": [ "budget_process", "funds", "organisations", "transfers" ] }, { "source_id": "cze-financial-review-act-420-2004", "source_type": "legal_basis", "publisher": "Parlament České republiky", "title": "Zákon č. 420/2004 Sb., o přezkoumávání hospodaření územních samosprávných celků", "url": "https://www.zakonyprolidi.cz/cs/2004-420", "supports": [ "external_financial_review" ] }, { "source_id": "cze-monitor-fin-2-12m-2025", "source_type": "budget_execution", "publisher": "Ministerstvo financí České republiky", "title": "Monitor státní pokladny · FIN 2-12 M · skutečnost 2025", "url": "https://monitor.statnipokladna.gov.cz/", "supports": [ "entity_identity", "regional_budget_execution", "revenue_composition" ] }, { "source_id": "cze-monitor-methodology", "source_type": "methodology", "publisher": "Ministerstvo financí České republiky", "title": "Monitor státní pokladny · metodika", "url": "https://monitor.statnipokladna.gov.cz/metodika", "supports": [ "reporting_scope", "publication_method" ] }, { "source_id": "cze-delegated-administration-grant-2025", "source_type": "transfer_methodology", "publisher": "Ministerstvo vnitra České republiky", "title": "Příspěvek na výkon státní správy pro rok 2025", "url": "https://mv.gov.cz/npo/clanek/prispevek-na-vykon-statni-spravy-prispevek-na-vykon-statni-spravy.aspx", "supports": [ "delegated_administration_grant" ] }, { "source_id": "cze-regional-education-financing-2025", "source_type": "transfer_methodology", "publisher": "Ministerstvo školství, mládeže a tělovýchovy", "title": "Principy rozpisu rozpočtu přímých výdajů regionálního školství na rok 2025", "url": "https://msmt.gov.cz/aktuality/normativy-pro-regionalni-skolstvi-uzemnich-samospravnych-celku-na-rok-2025", "supports": [ "education_direct_cost_grant", "secondary_education_roles" ] }, { "source_id": "oecd-cze-decentralisation-2021", "source_type": "comparative_methodology", "publisher": "OECD", "title": "Enhancing administrative and fiscal decentralisation in the Czech Republic", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2021/01/enhancing-administrative-and-fiscal-decentralisation-in-the-czech-republic_307826f4/c1d0c9bb-en.pdf", "supports": [ "international_comparison", "assignment_review", "fiscal_autonomy_interpretation", "risk_hypotheses" ] }, { "source_id": "oecd-regional-governance-2022", "source_type": "comparative_methodology", "publisher": "OECD", "title": "Regional Governance in OECD Countries", "url": "https://www.oecd.org/en/publications/regional-governance-in-oecd-countries_4d7c6483-en/full-report/component-10.html", "supports": [ "international_archetypes", "tier_classification" ] } ], "integrity": { "status": "passed", "checks": { "fourteen_regional_entities_present": true, "prague_dual_role_explicit": true, "municipalities_not_region_budget_children": true, "regional_revenue_components_reconcile": true, "every_function_has_assignments": true, "responsibility_assignments_have_lineage": true, "transfer_counterparty_gaps_explicit": true, "archetype_budget_coverage_explicit": true }, "limitations": [ "Regional FIN 2-12 M summary totals are loaded, but programme-level transfer counterparties are not yet loaded.", "Tax revenue is an accounting category. It must not be interpreted as tax-rate autonomy.", "Responsibility assignments describe the 2025 institutional design; they are not service-performance scores.", "International archetypes are comparison metadata only. Their regional entity budgets are not loaded in this release.", "Provider assets, employment, outputs, quality outcomes, procurement and debt instruments remain separate future fact layers." ], "limitations_cs": [ "Souhrnné částky FIN 2-12 M jsou načtené, ale protistrany a programy jednotlivých transferů zatím ne.", "Daňové příjmy jsou účetní kategorie. Nesmějí být vykládány jako pravomoc kraje určovat sazbu daně.", "Přiřazení odpovědností popisuje institucionální uspořádání roku 2025; nejde o hodnocení výkonu služeb.", "Mezinárodní archetypy jsou pouze srovnávací metadata. Rozpočty zahraničních regionálních vlád v této verzi načtené nejsou.", "Majetek poskytovatelů, zaměstnanost, výstupy, kvalita, zakázky a dluhové nástroje zůstávají samostatnými budoucími vrstvami." ], "limitations_en": [ "Regional FIN 2-12 M summary totals are loaded, but programme-level transfer counterparties are not yet loaded.", "Tax revenue is an accounting category. It must not be interpreted as tax-rate autonomy.", "Responsibility assignments describe the 2025 institutional design; they are not service-performance scores.", "International archetypes are comparison metadata only. Their regional entity budgets are not loaded in this release.", "Provider assets, employment, outputs, quality outcomes, procurement and debt instruments remain separate future fact layers." ] } }