Rules No. 112 / 1965 Coll.
Rules on the implementation of periodic revisions to the economy, approved by the Government Resolution of 8 October 1965.
Valid
112
RULES
for the implementation of periodic farm revisions, approved by the Government Resolution of 8 October 1965.
Mission and content
In an improved system of planned management of the national economy, the control is applied by managing authorities and managers at all stages in various forms according to the "who controls the control 'principle. Periodic farm revisions, which contribute to increasing control efficiency and thus management and their regularity, are of particular importance. Periodic revisions are one of the main forms which the higher authorities and organisations thoroughly examine on the ground the activities of the revised organisations.
Periodic management revisions should be considered as one of the most important tasks of the control authorities.
Objective and focus
Periodic economic revisions are intended to contribute to the proper functioning of material interests, to influencing the initiative in the socially needed direction and to examine whether the economic results have been achieved, distributed and used in accordance with the interests of society and are credible. It ensures that the financial and material resources entrusted are spent in ensuring the development of production, culture and distribution in such a way that, using the smallest amount of resources and work, the optimal satisfaction of the company's needs is achieved while respecting the proper quality of products, works and services. The revisions shall pay attention to the consolidation and deepening of internal management. Based on the results of periodic revisions, the functions of the internal control system of the revised unit and the effectiveness of management work of managers and management bodies shall be critically evaluated.
The focus and content of individual revisions will have to be chosen in a differentiated manner according to the status and nature of the revised organisation. For revisions to be carried out as economically as possible, they will focus only on the main and selected problems in some units, where detailed revisions will be made.
The revision shall pay particular attention to the fact that certain risk points in the improved management system are not adversely affected in the revised unit, in particular in the field of prices, and whether the reported economic results have been achieved in accordance with the legal standards and rules laid down.
In any case, revisions shall always be aimed at at at least the following tasks:
- reviewing the accuracy of the accounts (both in economic and budgetary organisations),
- an examination of the correctness of gross income formation and profit in terms of compliance with pricing rules (in economic organisations),
- reviewing the correctness of the distribution of gross income or profit (in economic organisations),
- reviewing the accuracy of the use of appropriations under the approved budget (in budgetary organisations),
- a review of the correctness of gross income or profits (in economic organisations),
- a review of the state of the protection of socialist property (both economic and budgetary organisations),
Organisational security, as well as the way in which the revision activity in the field of state reserves is carried out, shall be agreed by the Central Commission of People's Control and Statistics with the Administration of State tangible reserves and participating departments and national committees.
Another periodic review programme is not prescribed by the rules. It shall be determined in accordance with the experience and consideration of the reviewing organisation from case to case.
It is recommended that periodic revisions in economic organisations should be focused on, for example, some of the following issues, as considered and experienced by the reviewing organisation:
- whether the management unit ensures that the company's needs in the field of supply of customers or consumers are met in good quality products in the desired range, or ensures the required services, etc.,
- whether the principles of an improved system of management of the national economy are correctly applied in internal management,
- whether the economic rules and principles of material interest act in the interests of the company, whether they ensure that the needs of the company are met, that the productivity of the work is increased and that the costs are reduced,
- whether the rules governing the implementation of wage policies are respected,
- whether the economic outcome has not been distorted at the expense of the care of the essential resources, their maintenance, labour safety, water and air safety, etc., incompletely or incorrectly carried out by the physical inventory and its incorrect valuation, the use of incorrect depreciation rates for the basic funds, changes in material prices, incorrect accounting of costs of investment in operating costs, etc.,
- whether the principle of material liability for workers is applied,
- whether customer-supplier relationships are provided under legal regulations,
- whether the records and statistics in the revised economic organisation are an effective management tool, what is the timeliness and credibility of their data and how they are used for timely and effective operational interventions.
In budgetary organisations, periodic revisions are recommended to focus on the optional part in particular from the following aspects:
- how the revised budgetary organisation performs its main tasks towards the company,
- whether the plan and budget are effectively used as the main management instrument,
- whether the appropriations are used efficiently and economically, whether budgetary resources and reserves are detected and whether planning and budgetary discipline are respected in order to achieve or exceed the planned tasks,
- whether records and statistics are an effective management tool in the revised budgetary organisation, what is the timeliness and credibility of their data and how they are used for timely and effective operational interventions,
- whether customer-supplier relationships are ensured under legal regulations.
Organisational security
In the period from 1 July 1966, the implementation of periodic revisions to the national economy will be ensured as follows:
The business directorates and their bodies, as well as their established organisations, carry out subordinate core in-house units, branch plants, etc., revising the management of these units.
The local (urban) national committees shall review the organisations they manage.
The Regional National Committees shall carry out, mutatis mutandis, revisions in the undertakings and organisations they manage and in local (urban) national committees.
The Regional National Committees shall review the management of the enterprises and organisations they manage and the District National Committees.
The branch directorates and similar bodies shall review all directly subordinate organisations.
Ministries, other central authorities and relevant SNR delegates carry out periodic reviews of the management of directly subordinate organisations, in particular branch directorates, railway directorates, regional administrations, etc.
The Central Council of Cooperatives, the Central Association of Cooperatives and their subordinate cooperative organisations shall carry out the management reviews according to the provisions of the Economic Code and the Cooperative Statutes.
The Central Commission of People's Control and Statistics shall review the management of ministries, central authorities and organisations and regional national committees in terms of sector management or KNV as a whole.
The Commission of People's Control and Statistics of the Slovak National Council carries out similar periodic reviews of the management of SNR and regional authorities, or KNV in Slovakia.
The Ministry of Finance shall review the management of ministries, central authorities and organisations and regional national committees with regard to the management of the budget resources made available to these authorities to ensure their activities. In the new concept of control, the Ministry of Finance (in Slovakia mandated for finance) remains the right to examine, in accordance with the principles for planning and coordinating control activities, directly in economic and budgetary organisations and at national committees, the use of budgetary resources, their effective, economic and purposeful extradition, respect for financial and budgetary discipline, tax policy, resource creation and mobilisation of reserves and the correct contribution to the state budget and the protection of socialist property, in particular in carrying out thematic checks, surveys, analyses and other control actions of a financial nature of national importance and scope.
In order to promote greater objectivity of revisions, higher level management bodies, in particular ministries, central authorities, branch directorates, regional and district national committees shall consistently monitor the level of review activity in subordinate units, use their results in their own control activities and carry out superrevisions as necessary.
The specific role of supervision of the objectivity of the revisions carried out by the internal control authorities shall lie with the popular control authorities, which are entitled to enter into the revisions carried out, to have the results of the revisions presented and to carry out superrevisions at all stages of the procedure. In doing so, the Central Commission of People's Control and Statistics provides these tasks in particular at the branch directorates and in centrally managed enterprises and organisations, the Regional and District Commission of People's Control and Statistics in particular at the national committees and in organisations managed by them.
Superrevisions shall examine the level of the review activity of those authorities responsible for carrying out periodic farm revisions within the meaning of these rules and the practical conclusions drawn from the results of the revisions; they pay particular attention to prices and wages.
Responsibility for the implementation and use of the results of revisions
Responsibility for carrying out revisions shall lie directly with the management or management bodies of the reviewing organisations.
The management and management bodies of the reviewing organisations shall ensure the selection and release of the politically and highly qualified staff of the review group. They shall ensure the correct focus of periodic revisions, their quality of implementation and the use of management results. They shall ensure that they are implemented in accordance with the following rules:
High responsibility for carrying out periodic revisions in the improved management system falls to the Central Commission of People's Control and Statistics, which
- ensure that the focus of revisions is in line with their new concept, in particular, that a mandatory range of issues which must be subject to review and coordinate the review activity in accordance with the approved principles of planning and coordination of control activities are strictly respected,
- in cooperation with the competent central authorities, develop effective methods of review and monitor their creative application in practice,
- ensure that the level of management activity at all stages of the proceedings and, in particular, of senior state and economic authorities is consistently assessed,
- oversees its own implementation of the revisions and the consistent application of social interests and direct participation in the conclusions of the selected revisions act to take effective action and to draw the relevant consequences,
- generalises the results of periodic revisions and evaluates fundamental positive and negative phenomena and experiences. It advocates the application to the widest extent of proven, progressive methods of management work and the consistent elimination of the causes of typical deficiencies and errors, particularly in management work,
- evaluate the level of management at different levels and in different sectors, sectors and sections of the national economy for the needs of central management and propose effective measures of a fundamental nature,
- to ensure the high quality of the results of revisions and superrevisions, it shall have the right, by prior agreement, to recruit experts from government bodies, senior bodies or other bodies and organisations, research institutes, universities, etc. as well as experts from relevant customers of revised organisations and branches of SBCs,
- is continuously nurturing staff responsible for ensuring revisions and organising their professional qualification examinations.
Similar tasks are provided by KLKS SNR within its remit.
Objects and periods of periodic revision
Periodic management reviews shall be submitted to organisations which keep accounting records and manage according to the principles of corporate or intra-corporate supervision or approved budget.
Periodic revisions shall be carried out annually in economic organisations.
Taking into account the specific nature of certain small economic organisations, the heads of the central authorities and the KNV Board may agree with the Minister-President of the Central Commission for People's Control and Statistics on the different periodicity of carrying out reviews of the management of these organisations.
The budgetary organisations and national committees shall provide for the periodicity of revisions by way of derogation for the transitional period and by way of derogation for the target solution.
(a) Periodic revisions shall be made in the transitional period starting on 1.7.1966:
- in budgetary organisations, differentiated according to the decision of the head of the central authority concerned, the KNV Board or the ONV Board, once a year to once every three years. It is recommended to set a one-year period for the critical budgetary organisations, in particular those where the material interest of the staff is directly linked to the results achieved, at the discretion of the other, with each budgetary organisation being subject to a review at least every three years;
- in urban, district and regional national committees at least once every two years;
- in local national committees, differentiated according to the decisions of the ONV Council once a year to once every three years. In the case of MNV of the decisive municipalities, in particular those managing a large economy, it is recommended to set a period shorter than that of MNV of small municipalities whose economies are of negligible size.
(b) Periodic revisions will be carried out in the target solution starting from 1.1.1970:
- in budgetary organisations, differentiated in accordance with the decision of the head of the central authority concerned, the KNV Board or the ONV Board once a year, up to once every two years;
- in urban, district and regional national committees each year;
- in local national committees, differentiated according to the decisions of the ONV Council once a year to once every two years.
Sample security
The implementation of revisions places high demands on the expertise of implementing bodies and is associated with considerable responsibility. It is therefore necessary to provide as a target that they will be tested by personnel who have undergone professional qualification tests, significantly deepen their specialisation and improve the quality of the division of work within the inspection services. Revisions in the target solution are mainly provided by professionals specialising in specific fields, enterprises, plants, national committees, institutions, etc., who receive a high degree of expertise on the revised units by carrying out the revisions.
The conditions must be gradually created for this demanding condition of the revision beaker security. In the transitional period, some of the experience in the beaker's security of revisions will be based on some experience.
(a) In the transitional period starting on 1.7.1966, the following shall be applied to the beaker security of revisions:
The implementation of the periodic review is managed in preparation, during work in the revised building and the implementation of the staff of the expert control apparatus by the reviewing organisation. The head of the review group is a highly qualified employee of the control apparatus.
The head of the review group shall ensure that, when carrying out periodic revisions, it is carried out in a creative manner according to these rules.
The members of the review group shall consist of personnel of the management system revising units, i.e. economic, production, technical, commercial and other departments, and staff of the planning, financial and sectoral departments at national committees; The participation of accounting staff from superior bodies shall be necessary. The members of the planning, financial and sectoral bodies of the National Committee shall also participate in the periodical revisions organised by the National Committees, as appropriate, which, in cooperation with the members of the review groups, ensure the quality of the periodic revisions, a critical view of the activities of the revised organisation and a deepening of their management function.
In determining the composition of the review groups in terms of expertise and the number of members, the nature and extent of the problems selected for the programme shall be based on the size and importance of the revised organisation. It is useful to carry out periodic revisions when involving workers' assets and with the help of delegated workers from other undertakings and organisations. When selecting members of the review group and of the activists, care must be taken to ensure that they have the expertise to fulfil the specific tasks of the revision programme, that they are neither dependent on the management of the revised organisation nor directly responsible for the results of its management. Workers participating in periodic reviews have the right to request protection from the authorities of the people's control and the authorities of the people's control have the obligation to provide protection.
A representative of the relevant branch of the Czechoslovak State Bank shall participate in the periodical revision. In preparation, it shall transmit to the head of the review group all relevant information from the Bank's audit work on the revised unit or organisation. It is involved in its own implementation of the revision by addressing issues that correspond to the Bank's work.
It shall participate in the discussion of the results of the periodic review and shall assist in the preparation of measures to address deficiencies and their causes identified by the revisions. The branches of the Czechoslovak State Bank use the results of periodic revisions in their further activities and assist in monitoring the implementation of the measures that the Bank can implement in its economic activities.
(b) From 1.1.1970 onwards, the implementation of periodic farm revisions shall be ensured in the target solution as follows:
The centre of gravity of the implementation of the revisions shall be the full responsibility of the experts tested by the inspection apparatus. In carrying out the revisions, the staff of the administrative apparatus shall also be assisted by the revising organisations (in particular the services of the planning, financial, accounting, supply, sales, etc.) as well as by the staff of other undertakings and organisations involved in the implementation of the revisions outside their own organisation. The review organisation shall reimburse employers for the period during which they have been released to carry out the revision; pay, at their discretion, remuneration to workers made redundant, taking into account their merit in carrying out the review.
Planning and coordination
The implementation of periodic revisions shall be governed by the plan. The plan shall be approved by the head of the revised unit.
One of the important conditions for the correct application of the mission of revisions in economic and important and large-scale budgetary organisations is the transition from the current impact implementation of revisions, when a long, often several-year break has followed the short period of self-revision, to repeated or extremely large units, as well as to the permanent implementation of the revision activity during the relevant annual marketing period. In this implementation of the revisions, the results of the control activity of the administrative apparatus will be used by the revising units (e.g. planning services, financial services, etc.), the knowledge of the SBCs and all other knowledge from the ongoing control. In the case of partial revisions, the activity of the revised unit on-site will be examined in more detail on the sections that will require this in view of the results of the other control activities and risk points. Such a way of carrying out revisions from 1 July 1966 will allow for the completion of the revision within the prescribed deadlines after the end of the year.
In partial revisions during the year, according to the nature of the revised organisation, the results obtained for the selected management periods, selected sections of activity, etc. In these revisions, it is not only the knowledge-gathering, but, in particular, the efforts to positively influence the management of the revised organisation during the year. This new way of ensuring revisions is based on the planning of the revision activity.
The time fund for carrying out periodic revisions shall be determined in a differentiated manner, based on the scope of the issue and knowledge of the organisation's activities, its size and political and economic importance.
The coordination of the review activity shall be carried out in accordance with government-approved principles of planning and coordination of the control activity.
The head of the control unit of the revising organisation and the head of the control units of the revised organisations shall coordinate the periodic review plans, cooperate, complement their work effectively and use each other's results.
The review bodies must have at their disposal the results of the revisions from the units that are subordinate to the revised unit, on the one hand, so that they can make full use of their results, on the other hand because it is one of the forms in which they supervise the level of implementation of the revisions at the lower stages of the proceedings. Coordination must also be used to influence the focus of the revisions carried out at the lower stages of the procedure so that, after the closure of the annual period, the review activity can result in all stages of the procedure by adopting the opinion of the reviewing authorities on the results of the management achieved by the revised units.
The approved and properly coordinated plans of the revision activity shall be binding on all organisations and individual personnel designated to carry out the periodic review. Leaders or managing authorities shall be required to ensure that the staff selected to carry out periodic revisions are released in time and that the work plans of the departments concerned are also taken into account.
Methods for carrying out periodic revisions
The implementation of the revisions shall be carried out in accordance with generally applicable methodological guidelines for verification and revision activities.
To get to know the activities and results of the revised organisation in the preparation of individual revisions, e.g. revisions of partial farm results, selected sections of activity, etc., they serve in particular
- regular analyses of the activity of the revised unit,
- accounting records and statistics,
- knowledge and experience of the management apparatus of the superior unit,
- knowledge and documentation from the relevant branch of the Czechoslovak State Bank on the revised organisation,
- the results of the checks with the measures imposed,
- the results of the inventory,
- knowledge of supplier and customer organisations,
- complaints and notifications of workers, etc.
The authorities ensuring revisions at higher stages of management shall consistently use the findings of the revisions carried out at lower stages of management to focus revisions, in particular to identify the causes of the deficiencies in the level of management at higher levels which significantly influence the activities of subordinate organisations. People's control bodies use this knowledge to examine the level of management of district and regional national committees, sectoral directorates and central authorities.
From the point of view of the focus given by these rules, the review group shall evaluate the material collected. The review group shall draw up a programme of each sub-revision from a range of issues which are crucial for the development of the revised organisation and in view of the current and prospective tasks and needs of the managing authorities.
It will be necessary for the revising authorities not to distract themselves from the general nature of the revision, which necessarily results in a superficial approach to the revised theme. Therefore, the revisions will focus on a qualified examination of specific issues.
Where there are significant problems of preparation, common to a larger number of subordinate organisational units and requiring substantial action to be taken, it is appropriate for the reviewing body to organise periodic revisions at lower levels so that the relevant critical issues are reviewed at lower stages.
The review bodies concentrate and evaluate findings on common problems, establish a comprehensive overview of their actual situation at the relevant stage of the procedure and take measures to address the problems in a fundamental way within their competence and responsibility (for example, on wage, price, etc.).
Among the most important preconditions for a good course of this way of carrying out periodic revisions are:
- drawing up a timetable to ensure continuity and consistency of the work of the review groups and the development of a type programme and, where appropriate, a control procedure,
- exchange of experience during the implementation of the revisions in order to ensure the same standards and the same level of complexity and to apply the correct level of criticism to individual revised units.
Management revisions have a very serious social mission in the improved management system, as their annual implementation becomes an important basis for approving the economic results achieved by all economic and selected important budgetary organisations. Implementation of the results of the revision is essential in the life of the collective of the revised organisation.
This mission will be achieved if positive and negative effects on economic results are carefully collected and assessed, which will be used consistently to broaden positive knowledge and to address identified shortcomings. The conclusions of the revision of the economy must become an important milestone and an incentive for turnover to improve the fulfilment of its obligations towards the national economy.
In implementing the results of the revision, it is necessary to build on the spirit of an improved management system and to influence the results of the revision on its enforcement. In particular, it will be about promoting initiative and socialist entrepreneurship while defending social interests.
The level of the revision activity must be gradually increased in order for the revised organisations to accept farm revisions as aid, in particular to result in positive measures to improve the economy.
Based on the results of the revision, the proper application of economic management will be sought in particular. It will be directly affected when it is found that otherwise it is not possible to achieve socially beneficial results.
The need for this new feature in the proceedings must necessarily be based on the review activity. The revision will result, therefore, not only in the directive, but also in assistance and recommendations for the adoption and implementation of certain beneficial measures. The revision of the economy must actively support the development of economic thinking with its results.
On the basis of periodic revisions, the necessary measures shall be taken in a consistent and timely manner, in particular to the widest extent, to remedy the deficiencies identified, to remove their causes and to avoid recurrence.
On the basis of the revision of the higher stages of the procedure, the review bodies shall draw up, as appropriate, summary reports for the management, the College, the National Committee's Board of Directors, or the Commission, the Board of Cooperatives, etc., together with experts' heads and proposals for appropriate measures.
The results of the revisions will be applied during the year, immediately after the end of each partial revision.
Considerable compliance with the approved measures is crucial for the effectiveness of periodic revisions. The management of the revised organisation shall ensure and regularly monitor the implementation of these measures. The inspection services of both the revised and the revised organisations shall check in an appropriate manner how the measures are consistently implemented by the management. They focus on whether there are delays in implementation. They ensure that the monitoring of the implementation of the measures is an effective tool for combating improvements in the work of the revised organisation.
The Management Authority or the Head of Staff shall not, on the basis of the results of the revision, be subject to any consequences for decisions which it has taken in a qualified manner but with a business risk, even if the expected result has not come to pass. However, where a breach of legal standards and binding rules is found, particularly in cases of conscious action against social interests, it will be the result of a review of the full application of liability and of effective sanctions.
Leaders consistently apply, on the basis of the results of the revision, disciplinary, substantive and, where appropriate, criminal liability against workers who have been found to have seriously violated their duties, caused damage to property owned by socialists, personally enriched at the expense of the company, misreported economic results, etc.
Similarly, the results of superreviews will be used. In addition to being used to improve the level of the revision activity, they will also be used in particular to implement the necessary economic measures.
According to their importance, the results of the revisions will be presented to the party authorities in the establishments, districts and regions as well as to the central committee of the KSČ and the central committee of the KSS. This will ensure that the results of the review work can be fully used in the exercise of the right of control by the party authorities. Similarly, the relevant trade union authorities will be informed of the results of the revisions so that their conclusions can be based on their daily work.
Revision findings are consistently brought to the level of higher levels of management in order to correct deficiencies even at higher levels of management which significantly influence the activities of subordinate organisations.
The CACKS generalizes the results of revisions on a scale of the whole national economy, presents them to the government and proposes, in cooperation with the GSC, ways to increase the level of central management, improve the style of management work, etc. Similar tasks are performed by KLKS SNR in its field of competence.
Workers will be made aware of the results of the revisions by appropriate forms. In order to do this, it is also necessary for the competent trade unions to be informed of the preparation and procedure of the revisions and to be in cooperation with them during the revisions and in drawing conclusions.
Approval of annual results
The results of the year-round review activity, together with the results of the other control activities and with knowledge of the implementation of the measures imposed, are summarised in the opinion of the reviewing authority on the economic outcome achieved.
The opinion of the reviewing authority shall include an overall assessment of the positive findings and of the deficiencies identified in carrying out the review and other control activities during the year, together with proposals for approval or adjustment of the economic results achieved.
(a) Approval of the results of economic organisations
The opinion of the revising authority with regard to economic organisations shall follow from 1.1.1967 to the end of the annual review of the management, which shall take place immediately after the annual accounts have been drawn up. This will result in the approval of economic results being carried out on the basis of verified data.
In order to complete the revision after the end of the marketing year, organisational and cadre assumptions must be developed in particular in the apparatus of the superior units. These assumptions must be addressed in a differentiated manner according to the conditions of each sector. In order to complete the revisions in the Directorates-General, the conditions of the central management bodies should be established.
The completion of the annual review after the preparation of the annual accounts will be very difficult where a larger number of subordinate organisations are managed by the reviewing authority. In such cases, in order to avoid superficial revisions, it is possible to complete the annual revision in the period after the approval of the annual results, but not later than the end of the first half of the following year. However, the responsibility of the management of the revised unit for the reported economic results is not terminated by the approval of the results of the management and, where appropriate, the consequences of the findings of the previous closed period will be reflected in the economic results of the current year when the revision is completed.
In organisations where annual revisions are not completed by the deadline set for binding approval of annual results, the opinion of the reviewing organisation shall be based on the results of partial revisions and other control activities.
The approval of the economic results of the revised organisations, other than those directly managed by the national committees, in particular the accounts and decisions on the distribution of gross income, or profit, shall be carried out at a meeting held in the economic unit.
The meetings shall be chaired, as decided by the Head of the Central Authority, either by the management unit or by an authorised representative of the authority overseeing the management unit. Furthermore, representatives of the SBCs, or representatives of the popular control bodies, representatives of the quality management authorities, representatives of the national committees and customers involved, or state inspections.
The representatives of the CCKKS, the State Planning Commission and the Ministry of Finance, the representative of the KLKS SNR and the competent authority of the SNR, shall attend meetings where the economic outcome of the branches is approved.
Representatives of the party, trade union and youth organisation of the management unit are invited to the meeting.
When discussing the economic results, the meeting shall be based on the opinion of the reviewing body, taking into account the knowledge of the superior body, the bank, the customers, the national committees involved and other bodies and bodies involved, as well as the knowledge and comments of the government bodies at the branch offices. Annual analyses and evaluation of the implementation of collective agreements are an integral part of the materials for approving economic results.
The representatives of the national committees shall give their views and comments on those centrally managed undertakings and institutions whose task is to supply the population of the relevant territorial unit with items of daily need or to provide the national committee for the undertaking with important tasks relating to its development, or to an undertaking of particular importance in terms of the development of the relevant territorial area.
The President shall decide on the approval of the annual accounts and on the removal of the deficiencies identified. For the annual accounts, the Chair shall decide whether they are approved without reservation or with reservations or, where appropriate, on the basis of the opinion of the reviewing authority, the knowledge and observations of the other participants in the meeting, not to approve them, stating the reservations, the necessary additions and the arrangements for checking their implementation; the accounts are then deemed to be approved only after the measures provided for have been implemented.
If it is found that the annual accounts are incorrect on the grounds that the accounting records are not reliable, the results of the management will not be approved unless the accounting records are correct. Until then, remuneration dependent on annual results cannot be paid.
If resources are found, obtained in breach of the legal standards and rules laid down, they shall be dealt with in accordance with the rules to be laid down separately on this issue.
If the chairperson decides against the opinion of a representative of a superior body, a popular control body, a bank or a Ministry of Finance, in the event of an economic outcome contrary to the legal standards and rules laid down or if the accounting records are not reliable, the management results must be renegotiated at a higher level of management. This discussion is attended by representatives of the management unit, representatives of the authorities of the people's control, the bank, in the case of discussions of the economic results of the branch, as well as representatives of the Ministry of Finance. No remuneration and premium may be paid until the decision is taken, depending on the annual results.
The deadline for the final discussion of the results of the management at the senior level shall be laid down in the department rules.
Similarly, national committees shall proceed when approving the results of the management of subordinate economic organisations.
(b) Approval of the results of budgetary organisations
The approval of the results of the management of budgetary organisations shall not be linked to the prior completion of the revision over the preceding economic period. The results of the revision will be implemented immediately after the revision is completed.
Scope of effectiveness and validity
The rules for carrying out periodic revisions shall apply to the authorities of the people's control, to the ministries, central offices and authorities, regional, district, local and local national committees, to the cooperative bodies (with the exception of single agricultural cooperatives), and to the organisations managed by those authorities. With regard to contribution organisations, the provisions of the rules applicable to budgetary organisations shall apply mutatis mutandis to them. The new rules for the implementation of the revisions apply to the revisions relating to the 1966 management.
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Regulation Information
| Citation | Rules No. 112 / 1965 Coll., for the implementation of periodic revisions of the management, approved by the Government Resolution of 8 October 1965. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.11.1965 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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