Calendar year; real dates of support/application. In case of accommodation, food, education, transport, voluntary repatriation and cash allowance the twelve-month rule starts with the date of start of support. In case of health care, it is the date of application. However, the majority of costs related to health insurance - provided to asylum seekers free of charge - are not included in our ODA reporting due to the difficulty, in the Czech context, to distinguish between health insurance provided to asylum seekers and to other entitled persons.<br />In the Czech Republic, it is possible to report costs for a calendar year (1 January – 31 December) which corresponds with the state budget planning and accounting year. Costs of applicants for international protection are included in the given calendar year from the date of submission of their application.