Government Order No. 100 / 1948 Coll.
Regulations issuing detailed regulations on the 1948 Finance Act
Valid
Effective from 01.01.1948
100.
Government Regulation
of 4 May 1948
laying down detailed rules for the 1948 Finance Act.
The Government of the Czechoslovak Republic hereby orders, pursuant to Section 28 of the Finance Act of 17 December 1947, No 215 Coll., establishing the State Budget for 1948 (hereinafter referred to as "the Finance Act '):
The basis of the State budget management is the budget adjusted according to § 26 (1) of the Finance Act and submitted pursuant to § 26 (2) of the same Act by the Parliamentary Audit and Saving Commission. Budget appropriations (hereinafter referred to as "loans') shall understand the amounts shown in the budget so adjusted; The details of the budgets of the various chapters (individual state-owned enterprises) are then understood in this way.
A. Own administrative expenses and other administrative expenditure.
(1) When referring loans to administrative expenditure under Section 2 (1) of the Finance Act, it is confirmed in the file that the amount indicated does not exceed 12% of the annual budget of the lowest budget sector. The lowest budget sector shall be each of the lowest sub-amounts shown in the budgets of each chapter annexed to the Financial Act for the purpose laid down therein.
(2) If, exceptionally, more than twelve have been pointed out in a month and the excess has not been paid for by savings from previous months, the amount by which more has been referred, with the approval of the Minister of Finance, is to be settled in a later month, not later than December 1948.
B. Investment expenditure.
(1) When referring loans to investment expenditure pursuant to § 5 (1), first sentence of the Finance Act, it is confirmed in the file that expenditure for a particular office, institution, school and CS and for a specific purpose of certain items of the lowest budget sector in the budget details of individual chapters for 1948 does not exceed the investment amount of 100,000 CZK in that year for construction expenditure, for other expenditure the investment amount of 50,000 CZK.
(2) The approval of the Minister for Finance is already required for a measure which could qualify for expenditure exceeding the amount referred to in paragraph 1 for 1948.
(3) In the proposals for approval of the Minister of Finance pursuant to the second sentence of Paragraph 5 (1) of the Finance Act, it is necessary to justify that these are works or supplies which do not contradict the implementation plans under the Act of 25 October 1946, No 192 Coll., on a two-year economic plan.
C. General provisions.
(1) When managing loans of its own state administration it is to proceed according to § 6 of the Finance Act, in which it is necessary to provide the necessary needs of the State. The necessary needs of the State are those whose immediate satisfaction requires the fulfilment of legal obligations or other necessary tasks of the State, in particular ensuring the unhindered functioning of the State administration. The need must be assessed primarily in terms of national and not just in terms of departmental.
(2) Loans authorised for a specific purpose may be used under the conditions laid down in paragraph 1 only to the extent strictly necessary to achieve that purpose. This also applies to the release of settlement advances which can be authorised only within the limits of the relevant rules and at the level necessary for the purpose and which can only be used until the end of 1948.
(3) The credit authority shall identify and confirm in the file, before the authorisation or before the application for authorisation, expenditure that has been carried out under the previous provisions.
(1) The lowest budget sector (§ 2 (1)) is, unless the Financial Act provides otherwise (§ 9, 10, 11 and 14), the highest limit until expenditure may be shown under § 6 of the Financial Act. If this is not strictly necessary, credit should not be exhausted.
(2) The consent provided for in the last sentence of Article 6 of the Finance Act to exceed the costs laid down in a separate decision is required as soon as it is known that the cargo is not sufficient. In terms of remuneration, it is governed by the relevant provisions of the Finance Act.
The central authorities whose authorities raise loans for the implementation of a two-year economic plan are required to report to the Ministry of Finance according to its guidelines on measures for which the approval of the Minister of Finance is not required under § 11 (4) of the Finance Act. The authorities managing these loans in Slovakia shall submit these reports through the delegation of funds.
(1) The procedure provided for in Article 9 (1) of the Finance Act is to be followed, on the one hand, for the measure of reimbursement for expenditure which has not been remembered in the details of the budgets of each chapter, in particular at the time of each opening of the new item in the budget of the relevant chapter, and, on the other hand, for the measure of reimbursement for expenditure which has been remembered, but the amount of the budget is not sufficient for it and the payment of higher costs cannot be provided in the manner referred to in paragraphs 2 and 3.
(2) Loans for expenditure in the lowest budget sectors of the state budget, broken down in detail by the budgets of each chapter, are to be used mainly according to their destination and amount per item, as indicated in the columns for the Czech or Moravian-Silesian countries, after common expenditure, hereinafter for the Office, Institute or under. If necessary (Paragraph 4 (1)), higher needs than those for expenditure on certain sub-budget items intended for the Czech or Moravian-Silesian countries, after common expenditure, for the Office, the Institute or under., other appropriations of the same budget sector may be used in the same column (for the same country, the same office, the Institute and the like) for undrawn loans. If it is not possible to ensure payment in this way, undrawn loans may be used in other columns of the same budget sector, in particular the same item. In order to carry out internal transfers between loans from different points of credit referred to in this paragraph, the prior approval of the competent central office shall be required.
(3) For internal transfers of loans contained in the central or Slovak expenditure columns, it shall be treated mutatis mutandis in accordance with the provisions of paragraph 2.
(4) The reimbursement of the expenditure referred to in paragraph 1, which cannot be provided for in the loans of the lowest budget sector concerned (internal transfer), is normally to be secured by successive savings in loans for the expenditure of the relevant budget sector (i.e., paragraph 1, title), which includes loans for the expenditure of the lowest budget sector and, if not possible, by savings in loans for expenditure in the other budget sectors of the relevant chapter.
(5) The funds provided for in Section 9 (5) of the Finance Act are the total amount in the lowest sector of the State Budget attached to the Finance Act for the purposes set out in Section 8 (1) of the same Act. The proposal for the Government's approval to increase this amount from loans to expenses other than those referred to in Section 8 (1) of the Finance Act is to be discussed in advance with the Minister of Finance and the Supreme Accounting Audit Office, even if it is not a transfer under Section 9 (1) of the Finance Act.
(6) The procedure laid down in Paragraph 9 (1) of the Finance Act must be carried out before the legal title from which expenditure is to be incurred is established; the proposal is justified in detail (Section 11).
(7) If an item of expenditure has been paid by a transfer pursuant to Paragraph 9 (1) of the Finance Act, the amount thus used shall be tied as a permanent reduction of the loan item in which the higher cost is saved.
Proposals from central offices for the measure of approval of the National Assembly under the provisions of Section 12 of the Finance Act shall be submitted to the Ministry of Finance by the end of April 1949 at the latest.
(1) Article 13 of the Finance Act, which, as a consequence, imposes on the budgets of the coming years and which require the prior approval of the Minister for Finance, is to be considered as an example of the establishment and expansion of state offices and institutes, whether separate or associated, the establishment of funds, the establishment of schools, the replenishment of schools, the creation of new departments, the establishment of new books and lecturees at universities, the exposition of offices, institutes and schools of all kinds, the establishment and distribution of other state establishments, the conclusion of new rental contracts and the issue of new periodical press releases, if such measures would result of a new or increased cost to the State Treasury and if measures are not covered by the law.
(2) The calculation of the costs under Paragraph 13 (3) of the Finance Act must be linked not only to the explanatory notes of the syllables mentioned there, but also to the files on all administrative measures which cause expenditure for the Treasury. In this calculation of cargo, it is not only a detailed calculation of actual cargo in the current year, but also the financial reach that the proposed measure will have or could have in the later years. Similarly, the proposal for a new source of income is to be demonstrated by a detailed numerical calculation of the yield of that source of income.
Detailed guidelines for the transfer of outstanding loans to the 1948 budget period pursuant to the provisions of Sections 15, 2 and 16 of the Finance Act for 1947 and the provisions of Sections 11, 2 of the Finance Act for 1948 shall be issued by the Supreme Accounting Audit Office in agreement with the Ministry of Finance.
(1) If it is necessary under the Finance Act to obtain the approval of the Minister of Finance, it shall be sent to him a triangular but concise information; This information shall demonstrate the necessity and urgency of the proposed measure, the detailed justification for the amount of the cargo, the precise method of payment and accounting, the other reasons for giving such consent and the necessary files. Save as otherwise provided in the Finance Act (§ 9), the Ministry of Finance shall send one information with its opinion to the Supreme Audit Office.
(2) The proposal for the approval of the Minister of Finance required under a provision of the Finance Act must be submitted to the Ministry of Finance by 10 December 1948 at the latest.
(3) The dates of approval shall be recorded in the files and in the books and shall be stated in the statement of reasons, where applicable in the detailed accounts. Such data shall also be communicated to the subordinate pointing offices to record them and to report them in the statement of reasons for the partial accounts.
(1) The use of authorised loans pursuant to Paragraph 15 (1) of the Finance Act shall be regarded as a voucher of expenditure by payment order issued by 31 December 1948 and delivered to the accounting office responsible for the provision of the bill by no later than 5 January 1949, if the expense is carried out by the treasury, no later than 10 January 1949, and in the case of representative offices no later than 31 January 1949.
(2) Payment orders dated 1948 but delivered to the accounting office or to the treasury after the expiry of the period referred to in paragraph 1 shall be refunded.
(3) The amounts required to pay the liabilities due in 1948 are to be referred to, unless otherwise provided in the Finance Act (§ 15 (2)), in that year. To remove the voucher on expenses already due in 1948, the year 1949 is not allowed.
(4) Demonstration of money to cover liabilities due in 1948, as well as creation of any other savings reserves on loans is not permitted.
In order to increase the budgeted cost of real investment in a public undertaking, the total amount referred to in Section 22 (1) (c) of the Finance Act cannot be exceeded by this increase and the remuneration must be secured for this increase. This remuneration cannot be used for loans and contributions from own government (from Chapter 25, Titles 17 and 18) intended to cover the cost of restoring the property components affected by the war.
The Government Decree of 3 December 1946, No. 229 Coll., on the adjustment of the internal government debt service in 1946, with the following amendments and additions apply to the debt service in 1948:
(a) in the case of loans constituting the cover of bonds issued by a monetary institution, an administrative contribution shall not be considered as part of the interest, which shall be for the period of application of that government regulation;
(b) the debt service for loans, taken over by the government to be paid for a special reason under a direct borrower, shall take place under the conditions applicable to the direct borrower;
(c) interest on emission loans issued in Slovakia with half-yearly interest payments shall be paid once a year, three months after the date of the first interest payment. This provision does not apply, however, to loans whose first interest payment occurred before the establishment of this government regulation; for these loans, the second interest payment shall be paid in 1948 as interest on a half-yearly basis.
(1) Aprobanti of the files are liable, according to the relevant regulations, to ensure that the provisions of Sections 1 to 14 have been complied with.
(2) Proposals for expenditure under free consideration must be submitted to the budgetary officer in order to examine the accuracy of the figures given therein.
(3) The accounting officer's service authority shall check the accuracy of the data in all the references, taking into account the strictly applicable accounting rules for testing payment orders. If the data are correct and can be used under the Finance Act of the relevant loans, payment shall be made. If the file has not been submitted to the budgetary officer in accordance with paragraph 2 or if this has not been agreed with the payment, it may not be implemented.
(4) If the authority providing the service has objections to the order for payment, it shall state it in the file and return it to the Aprobant or the Budget Officer for further consideration.
(5) In the absence of an applicant for a file or a budgetary officer to comply with the objections of the authority providing the accounting service, or of any disagreement between the applicant for the file and the budgetary officer, the presiding officer of the pointing authority, if any, shall be required to submit the case on the grounds of his superior office; in the case of the Central Office, the aprobant of the file or the budgetary officer shall submit the case with a reasoned statement to the Minister, or, if the Central Office is not the Ministry, to the Prime Minister.
With regard to Slovakia, applications for approval of the Minister of Finance under the Finance Act are sent through the delegation of funds.
This Regulation shall enter into force on 1 January 1948; they shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Broad v. r.
Laušman v. r.
Zaporocký v. r.
Dr Clementis v. r.
Maj-Gen Svoboda v. r.
Dr. Ševčík v. r.
Dr Gregor v. r.
Nosek v. r.
Dr Dolansky v. r.
Dr. Unedible v. r.
Dr Cap v. r.
Kopecký v. r.
Fierlinger v. r.
Děuriš v. r.
Krajčir v. r.
Petr v. r.
Dr. Ing.
Dr Neuman v. r.
Erban v. r.
Plojhar v. r.
Ing. Jankovcová v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Government Decree No. 100 / 1948 Coll., issuing detailed regulations on the Finance Act 1948 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.05.1948 |
|---|---|
| Effective from | 01.01.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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