Tiborszállás Község Önkormányzata Képviselő-körperületének
3/2024.(III. 13.) of the Municipal Council
Cases of cash payment of expenditure
Tiborszállás Község Önkormányzata Képviselő-testülete Based on the authority granted to it under Article 85, Section 109 (6) of Act CXCV of 2011 on Public Finances, acting in its capacity as defined in Article 32 (1) (a) of the Fundamental Law, hereby decrees the following:
- General provision
- §
The scope of the Regulation covers the Municipality of Tiborszállás.
- Rules on cash payments
- §
(1) Expenditure of public bodies may be paid in cash in the following cases, expenditure of a personal nature:
- a) personal allowances related to public employment,
- b) personal allowances related to the student work scheme,
- c) K121-122 Expenditure under HUF 100 000 to be recorded under other external personnel benefits,
- d) allowances for awards and prizes,
- e) commission fees,
- f) honoraria.
(2) material expenses:
- a) inventory and other purchases of less than HUF 200 000,
- b) expenditure under HUF 200,000 in the case of expenditure on services K32, K33 of the uniform nomenclature,
- c) Expenditure relating to expenditure under points (a) and (b) shall be charged to the standard headings K351 for input VAT on operating activities and K67 for input VAT on capital works,
- d) revenue from sales,
- e) revenues from indirect services,
- f) service charge revenue
- g) expenditure on events.
(3) Personal benefits of recipients: municipal allowances and child protection cash benefits.
- §
The daily closing cash balance must not exceed HUF 2 million.
- §
This Regulation shall enter into force on 13 March 2024.
