Government Decree No. 110 / 1953 Coll.
Regulation on the management of national assets by budgetary organisations
Valid
Effective from 01.01.1954
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110.
Government Regulation
of 18 December 1953
on the management of national assets by budgetary organisations.
The Government of the Czechoslovak Republic orders, with the consent of the President of the Republic, pursuant to § 42 paragraph 1 of Act No. 241 / 1948 Coll., on the first five-year Economic Plan for the Development of the Czechoslovak Republic (Act on the Five-Year Plan), and under § 1 of Constitutional Act No. 47 / 1950 Coll., on adaptations to the organisation of public administration:
Initial provision.
Purpose of the regulation.
The importance of national assets in the management of budgetary organisations for the performance of their tasks requires its administration to be adapted in a consistent manner and guided by the principles that would ensure its most efficient and cost-effective use and constant improvement for the benefit of the working people.
Scope of validity.
This Regulation applies to material items which are national property in the management of budgetary organisations (central offices and authorities, national committees, other offices, institutes, courts, prosecutors, etc.).
Basic provisions.
The nature of the administration.
(1) The budget organisation, managing national assets, is entitled and required, on behalf of the State, as owner with the care of the proper economy and with the restrictions laid down in this Regulation, to have such assets held and recorded, protected, maintained, enhanced, used and treated as required by the performance of their tasks.
(2) A budgetary organisation which manages national assets (hereinafter referred to as "budgetary organisation") may entrust subordinate organisation or component to maintain it in the framework of the regulations and guidelines and to take measures resulting from its normal use.
Jurisdiction of administration.
(1) National assets are principally intended to manage the budgetary organisation which is entrusted with the tasks for which national assets are wholly or principally used; exemptions are only possible for serious economic or other reasons.
(2) In doubts as to the jurisdiction of the management of national assets between budgetary organisations subordinate to the same central office, the authority shall decide directly by their supervisor; between budgetary organisations in the field of competence of the various central authorities, the latter shall decide by mutual agreement.
(3) The provisions of paragraph 2 shall apply mutatis mutandis in the event of doubt as to the jurisdiction of the management of national assets between budgetary organisations and economic organisations of the State Socialist sector.
(4) The Ministry of Finance determines how national assets are managed, which do not go beyond when the State receives them, to the administration of a particular organisation, and to national assets which are found not to be under management, and how such assets are handled.
Types of national property.
(1) Individual items of national property are, by nature and economic purpose, either basic funds or material stocks.
(2) Basic funds are tangible objects whose fitness period is longer than one year and whose value is higher than the limit established under the accounting rules; These are mainly buildings, buildings, machinery and other equipment, inventory and land. Without regard to value, the basic funds are agricultural machinery and agricultural tools (not manual), adult towing and breeding animals, adult poultry and hives.
(3) The basic funds do not include:
(a) working clothing, work footwear and bedlinen, without regard to their value and fitness;
(b) special tools and special preparations without regard to their value;
(c) young and fattening animals.
(4) Material supplies are:
(a) economic and office materials, fuel, propellants, packaging, food, medicines, seeds, feed, raw materials, finished products, goods and the like;
(b) articles whose fitness period is less than one year, without regard to their value (short-term articles);
(c) articles whose value is less than the limit laid down in the accounting rules, without account being taken of their fitness (small objects),
(d) the items referred to in paragraph 3.
The content of the administration.
General provisions.
Evidence.
(1) In particular, good governance of national assets requires that national assets be identified, drawn up, valued and recorded under special regulations. Furthermore, budget organisation is required to monitor, in particular in the course of inventory, whether national assets are in conformity with the registration in terms of actual quantity, type and condition.
(2) The budgetary organisation also ensures that the boundaries of the land are set out and limited and that the border features are maintained.
(3) Budgetary organisation is required to ensure order in public books, in particular that it is registered as the owner of the Czechoslovak State and marked by its administration.
Protection of national property.
(1) The budget organisation is required to take the prescribed measures, following appropriate measures, in particular security and fire prevention, in order to prevent damage, destruction, loss or abuse of national property.
(2) In order to ensure the exercise of rights deriving from the management of national assets, the budgetary organisation shall use all legal means in time, in particular to seek the protection of property rights and possession, to claim compensation and to initiate prosecution.
Maintenance.
The budgetary organisation shall maintain the national assets in a sound and user-friendly state, in particular the timely, regular and economical implementation of normal repairs, in order to avoid premature overhauls, after the procurement of new items, and to ensure such corrections both in the plan and in the budget. In the maintenance of national assets as well as in the improvement work, local material resources shall be used as much as possible and the population shall be acquired for voluntary building cooperation.
Use of national assets; surplus national assets.
(1) The budgetary organisation is required to ensure that the national assets are fully used after the correction has taken place and, if not the central office, to report within 30 days to its directly superior authority the surplus national assets in order to be transferred to the administration of another organisation in need. In particular, the surplus shall be national assets which the budgetary organisation does not need to carry out its tasks in the current or next year or which are not proportionate in quality or scope to its tasks or needs.
(2) If the directly superior authority finds that the surplus national assets cannot be used economically in its field of competence, it shall notify its superior authority, which shall act mutatis mutandis. If it is not possible to use the surplus national assets in the field of the central office, it will be transferred to the management of the organisation belonging to another central office where it is needed (§ 14 to 16).
(3) The State Office of Planning, in agreement with the Ministry of Finance, may provide for an obligation for budgetary organisation to report certain particularly important types of surplus national assets and reserve their deployment.
Useless national property.
(1) Mliable items of national property which have become unfit and cannot be repaired at all or with a disproportionate cost, either sold or otherwise used, whichever is more economical; the sale is carried out in principle through companies in the socialist sector.
(2) The head of the budget organisation, on a proposal from the Commission, decides which articles are unfit and how they are handled (paragraph 1); its decision requires the approval of the superior body by analogy in accordance with Paragraph 20. The Commission shall be composed of a chairman appointed by the head of organisation, the chief accounting officer and the staff responsible for the material management. The Commission may request an expert opinion. The implementing rules shall lay down the details as well as the necessary derogations concerning the composition of the Commission with the local national committees.
(3) The proceeds from the sale relate to the budget of the organisation in which the articles sold were managed.
Special management measures.
Rent.
(1) National assets may be leased, in justified cases, in particular to economic or voluntary organisations, unless it is more appropriate to transfer or dispose of their management. A charter will be drawn up on the lease.
(2) The rental of rooms for residential or operational purposes is governed by the rules on the management of apartments or other rooms.
(3) Budget organisations do not pay each other compensation for the use of national assets, but make up for the costs in kind.
Load.
(1) National property cannot in principle be reloaded with lien or material burdens.
(2) Non-movable national property may be subject to a burden, unless it is satisfied with a contractual obligation
(a) material burdens on another property, if the general interest so requires, in particular the proper and nationaleconomic use of the property;
(b) the right of consumption and use for the benefit of a people's cooperative or voluntary organisation;
(c) the right of construction for the benefit of folk cooperatives and voluntary organisations or to build a family house or other small buildings for the benefit of workers.
(3) The approval of the supervisory authority directly shall be required for the burden on national assets (paragraph 2), unless the implementing provisions provide otherwise.
(4) In cases other than those referred to in paragraph 2, national assets may be encumbered only in the general interest and if the competent central authority so agrees in agreement with the Ministry of Finance.
(5) A charter is drawn up on the burden on national assets.
(6) The preceding paragraphs shall be without prejudice to provisions which entitle the organisation of the State Socialist sector to use national assets for general good purposes and for their equipment.
Surrender to permanent use.
(1) In order to develop the national economy, parts of the national property may be transferred to permanent use (Paragraph 103 (2) of the Act) to people's cooperatives or voluntary organisations; However, movable articles may be put into permanent use only exceptionally if there are specific reasons for doing so.
(2) National assets committed to permanent use remain in the management of the budgetary organisation.
(3) The permanent user has the rights and obligations of the budgetary organisation (§ 3) with the restriction that he may not dispose of or dispose of the national property or burden it and that he may use it only for the purpose for which he was surrendered. Additional restrictions may be imposed on a permanent user in the general interest.
(4) The transfer of national assets to permanent use may be carried out by budgetary organisation only with the consent of the directly superior body, unless the implementing provisions provide otherwise. Surrender shall be made in writing by administrative measure or contract. The measure (contract) must contain essential elements and more detailed conditions under which national assets are transferred to permanent use.
(5) The budgetary organisation may withdraw national assets from a permanent user by administrative measures if they do not fulfil the conditions laid down or if the general interest so requires.
Transfers of national property management.
Principles.
(1) The management of national assets is transferred between budgetary organisations only if it is surplus or requires a general interest; the transfer of management shall take place administratively, either by measures of the authorities or by agreement of the organisations involved.
(2) The basic funds shall be transferred to the management of other budgetary organisation free of charge.
(3) Material stocks, other than small and short-term items, are to be transferred to the management of other budgetary arrangements on a fee or charge equal to the value shown in the accounting records. However, where it is a transfer of the economic unit, material stocks shall be transferred free of charge.
(4) The measure or agreement (paragraph 1) must contain essential elements, in particular the designation of the organisation which transmits and transmits, the identification of the subject matter of the transfer and the date of the transfer of the administration; the purchase price and the amount of the adjustments, the provisions on defects, claims and obligations, the consequences for the plan and budget, changes in the stock records and the accounting arrangements.
(5) Cash claims and liabilities arising from the day-to-day management of transferred national assets prior to and unsecured by the date of the administrative transfer shall be transferred to the accepting budgetary organisation only if there are specific reasons. Such transfer shall be without prejudice to the rights and obligations of third parties.
(6) Both budgetary organisations (paragraph 5) are obliged to replace each other with revenue and expenditure from the transferred national assets according to the bill on the date of the transfer of the administration.
(7) The provisions of paragraphs 1 to 4 shall apply mutatis mutandis to transfers of national assets from the management of budgetary organisations to the management of economic organisations of the state socialist sector and vice versa, if the rules applicable to such economic organisations so permit. However, small and short-term items shall be transferred on a fee basis.
(8) This Regulation shall be without prejudice to the specific provisions under which transfers of the management of national assets are made under economic or civil agreements, in particular in the context of normal management (Section 104 of the Act).
Transfers of management by measures of senior bodies.
(1) The Central Office may, in its field of competence, transfer national assets from its administration to the administration of the National Committee, after other budgetary organisation of its own, and vice versa. Similarly, it may transfer the management of national assets between national committees and other budgetary organisations subordinate to itself. Where there is a transfer of management from one central office to another central office, those authorities shall proceed in an agreement.
(2) Before the measure referred to in paragraph 1, where national committees are concerned, the central office shall hear the national committees concerned, unless there is a danger of delay or a mass transfer by a general rule. If the National Committee has an economic objection to the transfer or if it is a joint transfer by a general rule, the approval of the Ministry of Finance or the authority responsible for the transfer is required.
(3) The provisions of paragraph 1, first and second sentences, apply mutatis mutandis to the Regional National Committee. In agreement with the Ministry of Finance, the competent central authority may extend this provision to regional national committees for a particular type of national property.
(4) The Central Office may transfer national assets from the management of budgetary organisation to the management of the economic organisation of the state socialist sector (Section 14 (7)). Where there is a transfer of management from one central office to another central office, those authorities shall proceed in an agreement. The provisions of paragraph 2 shall apply mutatis mutandis to transfers.
(5) If the transfer of the management of national assets abroad or in excess of CZK 5,000,000 is necessary, the approval of the Ministry of Finance is also required for the transfer.
Transfers of management by agreement.
(1) The Central Office transfers national assets from its administration to the administration of another Central Office in agreement with it.
(2) National committees and budgetary organisations other than central authorities may transfer between themselves the management of national assets by common accord approved by their superior authorities. Such an agreement may also be transferred from the management of budgetary organisations to the management of economic organisations of the state socialist sector and vice versa (Section 14 (7)). The implementing rules shall specify in which cases the agreement does not require the agreement of the superior body, where the agreement of the higher superior body is required.
(3) Paragraph 15 (5) applies mutatis mutandis.
The theft of national property.
(1) The basic funds cannot be disposed of, even in an executive manner, unless otherwise provided for in specific provisions or in this Regulation.
(2) The surplus basic funds which cannot be transferred (Paragraph 9) may, in the interests of the development of the national economy or in other general interest, be disposed of to people's cooperatives or voluntary organisations, including workers.
(3) Families and similar small buildings (e.g. cabins), their shares or land for their construction and for the establishment of a garden may be disposed of to workers. The land may also be disposed of to remove building, economic or health defects in buildings.
(4) In cases other than those referred to in paragraphs 2 and 3, basic funds may be disposed of only if a different general interest so requires.
(5) The basic funds are essentially disposed of at a normal price (Section 367), at a different price or exceptionally free of charge only for particularly important reasons.
(6) The proceeds from the sale of basic funds are in the budget of the organisation in which the basic funds were managed.
(7) The disposal of basic funds shall be carried out in accordance with the provisions of Sections 19 and 20, in writing at all times.
(1) Surplus material stocks, if not transferred in accordance with Paragraph 14, will sell budget organisations at normal prices to people's cooperatives or voluntary organisations, if they are economic reasons, to workers, in particular materials for the construction and maintenance of family houses and other small buildings. The disposal of surplus material stocks at a different price or, exceptionally, free of charge, is possible only for particularly serious reasons.
(2) Paragraph 17 (6) applies mutatis mutandis.
(3) The disposal of material stocks is carried out in accordance with the provisions of Sections 19 and 20.
The Central Office may dispose of the national assets it manages only with the approval of the Ministry of Finance, if it is for national assets abroad or if it is for the reimbursement of national assets in excess of CZK 1,000,000 or for the free disposal of national assets in excess of CZK 200,000. In order to dispose of national property free of charge above 1,000.000 CZK, the government's approval is always required.
(1) National committees may dispose of national property only with the agreement of the superior national committee (office); consent is not required if the Regional National Committee emits national property in consideration of up to 100,000 CZK or free of charge of up to 20,000 CZK. The implementing rules shall specify in which other cases consent is not required after the approval of the superior authority is required.
(2) If there is a charge for the disposal of national assets in excess of CZK 1,000.000 or for the free disposal of national assets in excess of CZK 200,000, the approval of the central office responsible, which advances in agreement with the Ministry of Finance, is always required. In order to dispose of the national property free of charge above 1.000.000 CZK, government approval is required.
(3) Paragraphs 1 and 2 shall apply mutatis mutandis to the disposal of national assets by budgetary organisations other than national committees and central authorities.
(4
Acquisition of property into state ownership.
(1) Budget organisation may, within the limits of the special regulations in return for payment, acquire items which are not national property only if they are necessary for the performance of their tasks. In doing so, they must follow the rules on planning and budgeting.
(2) The Ministry of Finance may lay down conditions for the acquisition of property by private sector budgetary organisations for the payment of the purchase of goods, subject to limitation or exclusion of such acquisition.
(1) The property acquired by the State by forfeiting or preventing criminal proceedings by judicial or administrative authorities, death, donation, liquidation, and for other similar reasons, shall be registered, secured, maintained and implemented by the district national committees; the details, in particular the responsibilities of the district national committees resulting from the interim administration, are laid down in the agreement with the central authorities involved.
(2) State administrations and companies in the socialist sector are required to cooperate with the district national committees in order to properly identify, register, secure and implement the assets acquired by the State.
(3) The proceeds from the implementation of this property are paid to the State budget.
Specific provisions shall apply to the management and treatment of property confiscated, nationalised and acquired for land reform purposes until such property has been finally disposed of.
Final provisions.
Supervision.
In their field of competence, the State authorities are obliged to oversee and, in an appropriate manner, to ensure that budgetary organisation properly fulfils the obligations arising from the management of national assets and, if defects arise, to ensure that they are removed, if they are removed themselves. The supervisory authority may impose appropriate restrictions on the performance of its management to eliminate and avoid defects or other general interest.
Power.
(1) The Ministry of Finance may:
(a) order the general inventory of national assets associated with the revaluation and determine the scope, manner and conditions of implementation;
(b) arrangements for depreciation of national assets;
(c) require cooperatives, voluntary organisations and private individuals to report national assets;
(d) provide for derogations and derogations from this Regulation, in particular for the specific nature or mission of certain parts of national assets or budgetary organisations.
(2) The Ministry of Finance may, in agreement with the participating central authorities and authorities, extend the validity of this Regulation or some of its provisions to other organisations and facilities, except economic organisations.
(1) The Ministry of Finance shall, in agreement with the central authorities involved, issue provisions for the implementation of this Regulation as appropriate.
(2) The competent central authorities may, in agreement with the Ministry of Finance, provide details of the implementing rules for their field of competence.
Repeal clause.
(1) Government Decree No. 90 / 1950 Coll., on the Management of National Assets by National Committees, and Government Decree No. 200 / 1950 Coll., on the Management of Real Estate National Property in the Administration of Central Authorities, are hereby repealed.
(2) Regulations issued pursuant to those Government Regulations shall remain in force unless they are contrary to this Regulation and until such provisions replace them.
The effectiveness of the regulation.
This Regulation shall enter into force on 1 January 1954; All members of the government will do it.
Zaporocký v. r.
Dr Dolansky v. r.
Maj-Gen Dr. Cap v. r.
Kopecký v. r.
Uher v. r.
Bark v. r.
Lamb
David v. r.
Dvořák v. r.
Děuriš v. r.
Ing. Jankovcová v. r.
Jonah v. r.
Krajčir v. r.
Kromir
Dr Kylý v. r.
Malek v. r.
Maurer v. r.
Dr. Unedible v. r.
Dr Neuman v. r.
Nosek v. r.
Plojhar v. r.
Polack v. r.
Pospíšil v. r.
Ing. Púčik v. r.
Reitmajer v. r.
Smida v. r.
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Regulation Information
| Citation | Government Decree No. 110 / 1953 Coll., on the Management of National Assets by Budgetary Organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1953 |
|---|---|
| Effective from | 01.01.1954 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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