Decree No. 110 / 1976 Coll.
Decree of the Federal Ministry of Agriculture and Nutrition on the fund of cultural and social needs of the single agricultural cooperative
Valid
Effective from 01.10.1976
Contents
110
DECLARATION
Federal Ministry of Agriculture and Nutrition
of 28 September 1976
on the fund of cultural and social needs of the single agricultural cooperative
The Federal Ministry of Agriculture and Nutrition provides, pursuant to § 14 (4) of Act No. 122 / 1975 Coll., on Agricultural Cooperatives, in agreement with the Federal Ministry of Finance and the Ministry of Agriculture and Nutrition of the Czech Socialist Republic and the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic:
General provisions
Subject matter and scope of the adjustment
This decree sets out the details of the principles of the Government of the Czechoslovak Socialist Republic No. 138 / 1975 Coll., implementing certain provisions of Act No. 122 / 1975 Coll., on Agricultural Cooperatives, in so far as they relate to the creation, use and management of a fund of cultural and social needs ("the Fund ') of a single agricultural cooperative (" Cooperative').
Creation of the Fund
The fund of cultural and social needs shall be made up of a profit allocation; the resources of the reserve fund may be supplemented and, where appropriate, the resources obtained by the cooperative for extraordinary results in its activities, in particular in the context of socialist competition.
(1) The Fund is made up of a basic and supplementary allocation.
(2) The basic allocation of the Fund is 380 CZK per person per year. 1) This allocation shall be made by the cooperative even if it does not show profit or loss; in this case, they shall form an allocation from the reserve fund.
(3) The additional allocation of the Fund shall not exceed 10% of the profit after payment of taxes and levies to the State budget, the national committees' budget and the State funds. If the allocation thus determined is lower than the plan, the cooperative may supplement the allocation from the reserve fund to cover the regular contributions to the members of the cooperative's pensions.
(4) The additional allocation shall not include the proceeds of the transfer (sale) of basic funds and other items acquired from the Fund, nor any gain from catering and the funds obtained by the cooperative for extraordinary results in its activities, in particular in the context of socialist competition, as well as the repayment of loans and any interest on such loans and interest on the resources deposited by the Fund.
(5) In addition to the basic and supplementary allocations, amounts corresponding to the annual permanent contributions to members - pensioners of cooperatives - are also allocated to the Fund. 2)
(6) In order to improve the use of funds, cooperatives may pool funds of such funds.
(7) The Board of Directors shall decide on the transfer of funds from the Fund to the Cooperative Construction Fund and, where appropriate, to the Housing Fund; transfers to other cooperative funds are not permitted.
(8) The Ministry of Agriculture and Nutrition of the Republic may, on a case-by-case basis, authorise an increase in the additional allocation of the Fund referred to in paragraph 3 for the provision of the allocation for cooperative housing or, where appropriate, in agreement with the Federal Ministry of Agriculture and Nutrition, by way of derogation.
Use of the Fund
Purpose of the Fund
(1) The Fund serves members (including pensioners) and cooperative workers as well as pensioners who have worked in a cooperative in employment until retirement; unless otherwise provided for in the Order, it may also be used for the benefit of family members.
(2) For the purposes of the Fund, a spouse (spouse, type, partner), children until compulsory education, adolescents after compulsory education until the age of 26 years, if they are continuously trained or studied for a future occupation, or are unable to work for a disease or physical or mental illness.
(3) The Fund uses the cooperative in the context of the implementation of a comprehensive programme of care for its members and workers, in particular to cover, in whole or in part, the expenditure on political, cultural, educational, social, housing, health, recreational and physical purposes, on horse racing, on contributions to the pensions of members of the cooperative, on non-monetary remuneration for the valuation of labour benefits and on labour initiatives, on the acquisition of investments and other items of lasting value (3) and others in this decree.
Political, cultural and educational activities
(1) A contribution may be granted from the Fund to the acquisition, reconstruction, modernisation and installation of the cooperative's cultural facilities.
(2) The Fund may contribute to the political, cultural and educational activities of the cooperative.
(3) In the context of political activity, the Fund may contribute to the idea of educational work, the promotion of socialist competition, technical economic promotion and the material costs associated with the award of honorary honours to the cooperative, significant days in the agricultural cooperative and significant years of the cooperative.
(4) The contribution from the Fund may also be to:
(a) costs of training organised by the cooperative farmers' association;
(b) the reimbursement of any deficit on the activities of the cooperative's cultural facilities and, where appropriate, the loss in the issue of the cooperative's journal;
(c) the payment of entertainment expenses and, where appropriate, a gift in kind on the occasion of International Women's Day, children's events and pensions;
(d) equipment (objects of a non-investment nature) of a school, kindergarten and nursery over which the cooperative is taken over by patronage.
(5) The Fund's resources may also be used to cover the costs associated with significant social events organised by the cooperative, in particular on the occasion of the organisation of dairy cows, etc., as well as the costs associated with the holding of member meetings of the cooperative (association of representatives).
(6) In the framework of cultural and educational activities, the fund can also contribute to family members for cultural events, including tickets to theatres, concerts, etc., interest in rings and ensembles, purchase of books and magazines for libraries and clubhouses, red corners, lectures, film and meetings. However, in the interest of rings, the material used in rings cannot be covered.
(7) In addition, the fund can be used as an additional resource to provide a scholarship to members or, where appropriate, cooperative staff (including apprentices) in secondary school studies. The requirement for a scholarship is that the worker undertakes in writing to work in the cooperative after the completion of the study.
Racing catering
The Fund may contribute to:
(a) the acquisition, reconstruction, modernisation and fitting of facilities for food establishments;
(b) expenditure which the specific provisions provide for to be covered by the Fund.
Housing
(1) A contribution may be granted from the Fund as an additional resource for the corporate housing construction of the cooperative and for the equipment of cooperative mass hostels. 4)
(2) A loan may be granted to them from the Fund on the basis of a written contract to address its own housing situation of members or, where appropriate, of cooperative workers (not their family members or other persons). This loan may be granted for the construction or purchase of an apartment or a family house for personal ownership or co-ownership, for the composition of a cooperative member's share and for furniture furnishing, or for major building modifications of apartments and family houses (modernization, 5) for the construction, superstructure, reconstruction, major construction repairs) for personal ownership.
(3) A return loan may be granted to a member of the fund or, where appropriate, to a cooperative worker and to modernise his occupied apartment in homes of personal or socialist property.
(4) Interest may be paid on the part of the members or, where applicable, of the cooperative members to which the State savings bank grants the housing loan referred to in paragraph 2 (except for furniture loans) up to the amount referred to in paragraph 5 (a), following a written contract with them. This remuneration shall be made on a one-off basis at the rate of the interest costs on a regular basis for a loan granted by the State savings bank for a period of 10 years. Interest shall be treated as a loan to a member or, as the case may be, to a worker who is waived on repayment of the loan from the State Savings Bank on which interest has been paid. It cannot be transferred to another person, nor can another organisation take over.
(5) Repayment loans from the Fund are granted under the following conditions:
(a) the amount of the loan referred to in paragraph 2 may be up to 35 000 CZK, as referred to in paragraph 3 to 10 000 CZK;
(b) the loan is due no later than 10 years after the conclusion of the loan contract;
(c) a loan for the construction or purchase of an apartment or family home (part of it) or the composition of a cooperative member may be granted at the same time to each of the spouses, provided that they are both members of the cooperative, the sum of the two loans may not exceed 35 000 Kns;
(d) in principle only one loan may be granted to a member or, where appropriate, to a cooperative worker from the fund; a second loan may only be granted to it pursuant to paragraph 2, provided that it has repaid the first loan granted to it from the Fund;
(e) the amounts lent shall be transferred to the interest-free accounts of the members or, where applicable, of the staff of the State Savings Bank (or to the account of the building housing cooperative of the Czechoslovak State Bank); they may be used only for the purposes for which they were provided. In releasing them, the State Savings Bank shall proceed in a similar manner to the disbursement of loans it provides.
(6) In cases where the purposes of paragraphs 2 and 3 have been financed from other sources of the cooperative, a repayment loan from the Fund may not be granted; the loan cannot also be granted to cover the costs covered by the loan from the savings bank or from other sources.
(7) In the event of the termination of a member (6) or the termination of an employment relationship, the loan (or the repayment of the interest without remission referred to in paragraph 4) shall be payable no later than six months after the termination of the member or, where appropriate, the termination of the employment relationship.
(8) In individual cases, the cooperative may, in order to stabilise the workforce, grant a loan to a member or worker from the Fund for cooperative housing construction up to a maximum of CZK 15 000, which may be partially waived up to 90% if it fulfils a written commitment that it will continue to work and live in the cooperative apartment 10 years after it has been provided. Such a loan may be granted only once for that purpose, provided that the member or, where appropriate, the worker has not received another loan from the Fund; it cannot be transferred to another person, nor can another organisation take over. In the event of failure to fulfil that obligation, the member or, where appropriate, the cooperative member of the cooperative shall repay the loan or the balance thereof no later than six months after the date of termination of membership or, where appropriate, the termination of the contract.
Medical and children's facilities, medical and medical care
(1) The Fund may be used to provide contributions to:
(a) the acquisition, reconstruction, modernisation and equipment of cooperative health facilities, as well as of cooperative nurseries and cooperative maternity schools;
(b) reconstruction, modernisation and equipment of sanitary facilities of the cooperative (e.g. washrooms, dressing rooms, showers, etc.); the main source is the building fund and, where appropriate, the cooperative's operational resources;
(c) improving the working environment and purchasing facilities to increase healthcare for members and, where appropriate, cooperative workers;
(d) increasing health and safety care at work.
(2) A contribution may be granted from the Fund to members or, where appropriate, cooperative workers who have been medically approved for spa treatment (including outpatient treatment) to cover the costs of treatment, meals and accommodation in treatment facilities.
Recreation
(1) The fund covers the acquisition, reconstruction, modernisation and equipment of the cooperative's recreational facilities. The Fund shall also contribute to the operation and maintenance of such facilities, with the practice being treated in a similar manner to that of national economic organisations. 7)
(2) The Fund may provide the members and, where appropriate, the staff of the cooperative, as well as their family members - unless otherwise provided for in paragraph 7 - with contributions to selective recreation organised by the cooperative peasants' association, to recreation organised by the cooperative, or to the authorities of the cooperative peasants' association in the domestic region (i.e. all tours organised by the cooperative or the authorities of the cooperative peasants' association), to recreational and thematic and cultural training trips to the socialist countries organised by the cooperative, or to the cooperative peasants' association, possibly through travel agencies and to pioneering camps. The allowance may also be granted for the recreation of apprentices in mountain areas with ski training. The allowance may not be granted to a member or, where appropriate, to a cooperative worker in cash. It cannot be provided for pocket, overheads of the travel agency (handling fees, etc.), for transporting personal means of transport to and from the place of recreation.
(3) Recreation in cooperative establishments (paragraph 1) is organised by cultural and social commissions and operated by the cooperative. The budget of the financial and material security of the operation of the cooperative's recreational facilities is drawn up by the cultural and social commission of the cooperative and approved by the membership meeting (the representative board).
(4) In recreational activities organised by the cooperative both domestically and abroad and abroad, each participant is obliged to pay for the cost of meals from its own resources; for domestic recreation, they pay the price of food consumed to prepare meals.
(5) The Fund may also cover expenditure relating to the use of recreational facilities by another organisation for recreational purposes.
(6) Foreign recreation organised by a cooperative in socialist countries means the organisation of recreational stays by cooperative peasants
(a) in their own or, where appropriate, joint tent camps and recreational bases built up by the end of 1972;
(b) in hired recreational facilities such as cottages, bungalows, tents, common dormitories, camping and private accommodation. The association of cooperative peasants provides foreign recreation, including its placement in chartered buildings (premises), through foreign partners or travel agency Čedok.
(7) Family members cannot be contributed to foreign thematic and culturally educational tours.
(8) For the purposes of the Fund, recreation in the Soviet Union carried out by a union of cooperative peasants through the travel agency Čedok, as well as the train of the cooperative to the USSR, is also considered as a recreation organised abroad.
(9) Within the framework of the agreed cooperative agreements, the Fund may contribute to mutual exchange recreation organised by the cooperative farmers' association or travel agencies in socialist countries as well as to recreation organised by the cooperative abroad.
(10) The fund may also be contributed to pioneering camps and foreign exchange recreation of children if it is organised by another cooperative, cooperative peasants' union, revolutionary union movement, Socialist Youth Union, Czechoslovak-Soviet friendship, Czechoslovak Red Cross or Czechoslovak Union of Physical Education or other socialist organisation.
(11) In those cooperatives that do not have their own or associated recreational facilities, or sufficient capacity of their own recreational facilities, the fund may exceptionally also be used for the provision of recreation allowances in the country organised by the cooperative farmers' association in cooperation with travel agencies in the form of rent in holiday and tourist cottages and in the designated camps.
(12) The cooperative built new buildings for recreational purposes in the Czech Republic can also be financed from the funds of the cooperative construction fund provided that its planned tasks and other obligations are not jeopardised.
Body
(1) The Fund shall cover the acquisition, reconstruction, modernisation and equipment of the cooperative's gym and sports facilities, contribute to their operation, (8) to the purchase of articles for the purposes of meat and sports of members and, where appropriate, of cooperative staff and their family members.
(2) The Fund may contribute to:
(a) active participants in sporting and physical competitions organised by the cooperative peasants' association and other organisations, and, where appropriate, at organised sporting events organised by them under approved cooperative agreements, on transport, accommodation, catering, 9), and, where applicable, at a material price; to the same extent can be contributed to the head of the expedition and accompanying doctors. The contribution shall be granted to the organising organisation;
(b) physical equipment and sports equipment, tools, equipment or other physical and sporting inventory, repairs and technical operations, provided that it is ensured by a written contract that such equipment and inventory are used by members of the cooperative and, where appropriate, by members of their family (who are not members of those units) to the extent appropriate to the amount of resources provided by the cooperative; contributions may be granted only during the period during which the said exploitation takes place;
(c) the rental of gym and sports equipment for the purposes of recreational sports and sports of members and, where appropriate, of cooperative staff and their family members;
(d) the Svanzarm racing (local) organisation for sports defence equipment and items serving mass body, training or sport, provided that the possibility of their use by all members and, where appropriate, the cooperative staff and their family members is ensured by written contract.
(3) For members or workers of the cooperative, it is possible to purchase tickets from the fund for sports and physical events organised by a union of cooperative peasants or other organisations. 10)
Social assistance and pension contributions
(1) The Fund may be used for one-off assistance to the immediate survivors of a member or, as the case may be, a worker of a cooperative who has suffered a fatal occupational injury or may be used for a member or, as the case may be, a worker (s) of a cooperative in other extremely serious cases (e.g. natural disasters, etc.).
(2) The assistance referred to in paragraph 1 may in individual cases be up to 5000 CZK.
(3) Cooperative members may receive contributions from the Fund to pensions (11) and other social security benefits. 12)
(4) The Fund may also provide the members of the cooperative with contributions to remuneration for agricultural products provided. 13)
Non-monetary remuneration and gifts
(1) Non-monetary remuneration and gifts may be granted from the Fund to members or, where appropriate, to cooperative workers. This reward (gift) is intended to remind in the long term of a good relationship between the cooperative and its member or worker. In providing such remuneration (gifts), account may be taken of the individual interest of the member or, where appropriate, of the cooperative.
(2) Non-monetary remuneration (gift in kind) may be provided in particular:
(a) the winners of socialist competition;
(b) for the exemplary continuous performance of work or for exceptional social engagement;
(c) on the occasion of the working anniversary (20, 25, 30, 35, 40 and every other 5 years of working in the cooperative) and of life jubilee (50, 55, 60 and every other 5 years of age or at first retirement).
(3) The total amount of non-monetary remuneration and gifts in kind from the Fund may not exceed CZK 1000 in the current year for the individual member or member of the cooperative.
(4) Non-monetary remuneration (in kind) is not a voucher for the purchase of any goods.
Management of the Fund
Presentation of the Fund's budget, approval and allocation during the year
(1) The cultural and social committees of cooperatives draw up a budget for the creation and use of the Fund, which is approved by the Members' Meeting (the Assembly of Representatives). The budgetary resources shall be the balance of the Fund on 1 January of the current year, the basic allocation for the current year and the anticipated additional allocation for the previous year.
(2) The President of the cooperative shall be responsible for the sound accounting agenda, for the management of the assets acquired from the Fund and for compliance with the rules relating to the management of the Fund's funds.
(3) The Members' Meeting (Assembly of Representatives) adopts the principles governing the granting of loans from the Housing Fund and the allowances for recreation, individual specific cases of social assistance and contributions to pensions and loans which may be waived, as well as scholarships. Under the approved budget of the Fund and the approved principles, the Board of Directors shall decide on the contribution of the Fund in specific cases, unless otherwise provided for in paragraph 10.
(4) The allocation to the fund is planned at the level laid down in this decree. During the year, only the basic allocation is allocated to the fund, on a quarterly basis, amounting to 95 CZK per person. 14) The amount of the additional allocation is approved in the final assessment of the annual economic results of the cooperative.
(5) An advance shall be granted from the Fund to offset the approved budget of the cooperative's cultural facilities. The correct use of this advance shall be verified by the review committee of the cooperative responsible for the activities of the cultural establishment.
(6) Unused funds are not forfeited at the end of the year and are transferred to next year.
(7) There is no legal claim for the performance of the Fund. Its provision shall take account of the working and social involvement of members or, where appropriate, of cooperative workers.
(8) The terms of use (lending) of the items acquired from the Fund are approved by the Board of Directors of the cooperative. Any fees for their use are the income of the cooperative.
(9) The audit of the fund is carried out by the Cooperative Review Committee. The results of the inspection and the draft measures shall be discussed with a representative of the District Committee of the Union of Cooperative Farmers.
(10) The Fund's resources may be put together (Paragraph 3 (6)) or made available, where appropriate, contributions for the purposes to which it serves, with the agreement of the member meeting (College of Representatives).
(11) Fund funds are deposited in a special account with the Czechoslovak State Bank. Expenditure relating to the Fund shall be subject to the following appropriations:
(12) The members and staff of the cooperative shall comply with the relevant provisions of the relevant rules from the unauthorised creation or use of the Fund. 15)
Transitional and final provisions
The year-round allocation to the fund for 1976 shall be made in accordance with Article 3, with the possibility that the amount of the fund may be exceeded above a fixed threshold, up to a maximum of the allocation provided for in the approved implementation plan of the cooperative for 1976.
The Ministry of Agriculture and Nutrition of the Republic may, in agreement with the Federal Ministry of Agriculture and Nutrition, authorise exemptions from the provisions of Part Two and Part Three of this Decree on a case-by-case basis.
This decree shall take effect on the day of its publication.
Minister:
Ing. Nagr v. r.
1) It shall be based on the number of members and staff of the cooperative in natural persons as at 1 January of the calendar year.
2) Directive of the Federal Ministry of Agriculture and Nutrition of 30.1.1976 No FM 01-123 / 76 on the provision of pension contributions to certain groups of peasant pensioners.
3) Decree No 152 / 1975 Coll., on the financing of the reproduction of basic funds.
4) The main source is the building fund or operating funds of the cooperative.
5) Modernization means modifications to achieve a higher standard of living, i.e., bathroom, laundry, toilet, sewer, water supply, electrical installation, thermal and watertight insulation, window enlargement to make the apartment brighter. The maintenance or establishment of garages cannot be regarded as upgrading.
6) Article 19 of Act No. 122 / 1975 Coll., on Agricultural Cooperative.
7) Decree No. 90 / 1972 Coll., on the financing of certain enterprise social consumption facilities and certain activities of state economic organisations and foreign trade organisations.
8) Corrections and maintenance of basic funds shall be paid by the cooperative in accordance with Decree No. 152 / 1975 Coll., on the financing of the reproduction of basic funds.
9) Within the scope of Decree No 96 / 1967 Coll., on reimbursement of travel, removal and other expenses.
10) For example, the Golden Horseshoe event organized by the Agricultural Newspapers.
11) Directive of the FMZVŽ of 30 January 1976, No FM 01-123 / 1976, to provide pension contributions to certain groups of peasant pensioners.
12) § 90 of Act No. 121 / 1975 Coll., on Social Security.
13) The proceeds of FMZVZž of 22.12.1973 and FM 01-183 / 13 / 1973 - Part II to guide the development of remuneration for work and the provision of agricultural products in single agricultural cooperatives.
14) It is based on the number of members and workers in natural persons.
15) Act No. 122 / 1975 Coll., on Agricultural Cooperatives, Decree of the Government of the Czech Republic No. 137 / 1975 Coll., Decree of the Government of the Czech Republic No. 138 / 1975 Coll.
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Regulation Information
| Citation | Decree No. 110 / 1976 Coll., on the Fund for the Cultural and Social Needs of the Single Agricultural Cooperative |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.10.1976 |
|---|---|
| Effective from | 01.10.1976 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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