Decree No. 123 / 1978 Coll.
Decree of the Federal Ministry of Finance on the conduct of periodic revisions of the economy
Valid
Effective from 01.01.1979
123
DECLARATION
Federal Ministry of Finance
of 24 October 1978
on the implementation of periodic revisions to the management
The Federal Ministry of Finance pursuant to § 32 (c) of Act No. 133 / 1970 Coll., on the jurisdiction of federal ministries, provides:
Subject matter and scope of the adjustment
This decree provides for the implementation of periodic revisions of the management of state economic organisations, budgetary and contribution organisations, foreign trade organisations, domestic equity companies with State participation, organisations formed under the association agreement (1) and state funds.
Basic provisions
Periodic management revisions are one of the forms of control in which, on the basis of documents, compliance with socialist legality and budgetary and financial discipline is ascertained and the application of the principles of economy and efficiency in the management and use of material and funds.
Periodic management review bodies
(1) Periodic management revisions are carried out by:
(a) economic management bodies in all directly managed state economic, budgetary or contributory organisations, in foreign trade organisations, in domestic public limited-liability companies and in organisations formed under the association contract;
(b) the Regional National Committees, the National Committee of the City of Prague and the National Committee of the City of the Slovak Socialist Republic of Bratislava (hereinafter the "Regional National Committees") in the organisations managed or managed by them and the District (district) National Committees; district (district) national committees in organisations managed or managed by them, in urban 2) and local national committees and organisations managed by them (3);
(c) Federal Ministry of Finance in Federal Central Authorities and Federal Funds, 4)
(d) Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic in the central bodies, regional national committees, funds and central bodies of the Republics. 5)
(2) Periodic management revisions are carried out or organised and maintained by the staff of the inspection services. It shall participate in the periodical revisions of the management on the basis of a decision of the revising authority or organisation to the extent set out in the monitoring plan, by personnel of the revising organisation or subordinate units and invited experts - experts. Revisions of expenditure on defence needs shall be carried out in accordance with the Specific Directive6) by personnel authorised to do so.
Time limits and method of carrying out periodic revisions of the management
(1) Periodic farm revisions are carried out at least every three years. When carrying out periodic audits of the management, the revising authorities or organisations shall proceed in accordance with the general rules applicable to the control activity. 7)
(2) The revised period must follow up on the previous business review and end on the closed quarter before the start of the new revision. Revisions shall be carried out in a selective manner or over a specified period of time.
Contents of periodic farm revisions
(1) Periodic economic revisions will focus in particular on compliance with the principles of economy, namely:
(a) in state economic organisations, in foreign trade organisations, in domestic equity companies with State participation and in organisations formed under the association agreement
- the use of tangible and financial resources, including wages, in terms of compliance with the principles of economy, budgetary and financial discipline,
- the accuracy of the economic results declared, their production and use also in terms of the performance of the tasks planned, compliance with the prices laid down, the rules on contributions to the State budget, the budgets of the national committees and the supervisory authority,
- drawing on and using subsidies and subsidies in terms of compliance with effectiveness, budgetary and financial discipline,
- the accuracy and credibility of accounting, accounting and calculation in revised sections,
- the state of administration and protection of national assets;
(b) with central authorities and budgetary organisations managed by them, national committees and budgetary organisations managed by them, and with national funds for:
- the quality of budgeting in relation to the tasks planned and the completeness and regularity of budgetary revenue,
- maintaining budgetary discipline, effectiveness and economy of the appropriations spent,
- respect for financial discipline in relations with senior bodies, the accuracy of the creation and management of funds, special-purpose reserves, subsidies and subsidies,
- the accuracy and credibility of the accounts,
- the state of administration and protection of national assets;
(c) in the case of donor organisations, where the economic activity predominates, the other organisations referred to in (b) shall be treated as referred to in (a).
(2) The head of the revising authority or organisation may focus the programme of periodic revisions of the management according to their needs and other areas of management.
(3) The focus and scope of the revision shall be determined by the head of the review body or organisation in accordance with the results of the preparation of the revision.
Authorisations and obligations of revising and revised bodies and organisations
(1) The revised authorities and organisations are required to create suitable working conditions for the staff involved in the revisions, to provide them with all assistance, in particular to enable them to enter all the revised premises, to submit the requested documents and other materials within the specified time limits and to submit the requested information - unless otherwise provided for in specific provisions. 8)
(2) The staff of the revised premises shall be obliged to explain the causes of the personal fault of the deficiencies and to discuss the results of the revision with the reviewing authority or organisation. The required synergies shall also be ensured for subordinate workers.
(3) Revision staff shall be obliged to maintain national, economic and professional secrecy on matters which have become known in their activities. This obligation shall continue after termination of employment.
(4) The revising and revised authorities and organisations are required to implement immediately and consistently the measures to remedy the defects and their causes identified during the periodic review of the management, to improve the management activity and to immediately draw the consequences of infringements of their duties against responsible workers, including the early application of claims for compensation for their damage, as well as to ensure effective monitoring of the implementation of the measures provided for in the correction. The review body or organisation shall monitor the implementation of the measures until the complete removal of the defects.
Methodological management and supervision
(1) The Federal Ministry of Finance is methodically managing the periodic revisions of the management of the Czechoslovak Socialist Republic and monitoring their implementation by all federal authorities. 9)
(2) The Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic, in their field of competence, manages and regulates, within the framework of regulations issued by the Federal Ministry of Finance, the performance of periodic revisions of the management. 10)
(3) The economic management authorities shall direct, coordinate and monitor the activities of the inspection services of the subordinate organisations in the section of the periodic review of the management.
Notification obligation
(1) The review bodies and organisations are required to notify the relevant facts established during periodic revisions to the authorities to which it is competent to take appropriate measures in such cases under specific rules. 11)
(2) The reviewing authority or organisation shall notify the revised organisation or other competent authority of deficiencies not related to the revision programme. The organisation or body receiving such an alert shall, within 30 days, communicate to the reviewing authority or organisation what corrective measures it has taken.
Intra-corporate revisions
The organisations referred to in Section 1 shall carry out, mutatis mutandis, the periodic review of the management of their plants and separate organisational units, which shall be designated as the subject matter of the revisions by the authorities.
Evaluation of periodic farm revisions
The Heads of Central Authorities and the Councils of the Regional National Committees are required to ensure, at all stages of the procedure, an evaluation of the results and effectiveness of the periodic management revisions on the basis of the criteria established by the Federal Ministry of Finance and a summary report on the outcome to the competent Ministry of Finance.
Final provisions
The following shall be deleted:
(a) Decree No. 163 / 1971 of the Federal Ministry of Finance Coll., on the implementation of periodic revisions of the economy,
(b) a methodological instruction for the preparation of the programme of periodic revisions of the management published in the Financial Rapporteur, p. 13 / 1974 and registered in 27 / 1974 Coll. of 27.12.1974.
This Decree shall take effect on 1 January 1979.
Minister:
Lér CSc.
1) § 360a (4) of Economic Code No. 109 / 1964 Coll. in the version published under No. 37 / 1971 Coll.
2) The powers of the municipal national committees to carry out periodic reviews of the management of organisations managed by them under the approved Statute are without prejudice to this.
3) Sections 27 and 28 of Act No. 69 / 1967 Coll., on National Committees, in its entirety, as it appears with effect for the Czech Socialist Republic from subsequent legal amendments and supplements, published under No. 28 / 1972 Coll., and in its entirety, as it appears with effect for the Slovak Socialist Republic from subsequent legal amendments and supplements, published under No. 27 / 1972 Coll.
4) Article 27 of Act No. 134 / 1970 Coll., on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of the budgetary resources of the state budgets of the federations and Republics (budget rules).
5) Section 32 of the Act of the Czech National Council No. 60 / 1971 Coll., on the Rules of the State Budget of the Czech Socialist Republic and on the Management of Budgetary Funds (Budget Rules of the Republic) and Section 35 of the Act of the Slovak National Council No. 32 / 1971 Coll., on the Rules of the State Budget of the Slovak Socialist Republic and on the Management of Budgetary Funds (Budgetary Rules).
6) Guidelines of the Federal Ministry of Finance on the financing of civil defence preparations and expenditure of a military nature.
7) Principles for ensuring control in the national economy and in the state administration approved by the Government of the Czechoslovak Socialist Republic (published under No. 5 / 1975 Coll.), approved by the Government of the Czech Socialist Republic (published under No. 40 / 1975 Coll.), approved by the Government of the Slovak Socialist Republic (published under No. 77 / 1975 Coll.) and the guidelines for control activities laid down by Decree of the Minister of State Control No. 75 / 1959 Ú. l. (Ú. v.).
8) Act No. 102 / 1971 Coll., on the Protection of State Secrets, and Implementing Rules.
9) Paragraph 32 (c) of Act No. 133 / 1970 Coll., on the jurisdiction of federal ministries.
10) Act of the Czech National Council No. 60 / 1971 Coll. and Act of the Slovak National Council No. 32 / 1971 Coll.
11) For example, the Act on Criminal Procedure of the Judicial (Criminal Code), the Labour Code, Act No. 121 / 1962 Coll., on Economic Arbitration, in the full version published under No. 38 / 1971 Coll., the Act of the Czech National Council No. 33 / 1970 Coll. and the Slovak National Council No. 115 / 1970 Coll., on Financial Administrations, Act No. 174 / 1968 Coll., on State Professional Safety Supervision, Act No. 64 / 1962 Coll., extending the scope of the State Energy Inspection Act No. 122 / 1962 Coll., on State Agricultural, Food and Commercial Inspection Act No. 31 / 1968 Coll., Act No. 35 / 1967 Coll., on Measures against Air Pollution, Act No. 18 / 1958 Coll., on Fire Protection.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 123 / 1978 Coll., on the conduct of periodic revisions of the economy |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.10.1978 |
|---|---|
| Effective from | 01.01.1979 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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