Decree No. 129 / 1965 Coll.
Decree of the Ministry of Finance on the financing of measures relating to damage to, or caused by, state organisations on tangible property
Valid
Effective from 01.01.1966
129
DECLARATION
Ministry of Finance
of 1 December 1965
on the financing of measures relating to damage to, or caused by, state organisations in respect of tangible property
The Ministry of Finance pursuant to § 391 (2) of the Economic Code No. 109 / 1964 Coll., pursuant to § 11 (2) of Act No. 83 / 1958 Coll., on the modification of the financial planning and financial management of national enterprises and other economic organisations of the State Socialist sector, and under § 20 (1) (a) of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the management of budgetary resources, provides:
Preliminary provisions
Subject matter and scope of the adjustment
(1) This decree sets out how state organisations finance measures relating to the damage to, and damage to, the tangible national assets they have in their administration and to the physical assets of other socialist organisations.
(2) Financial institutions and the State Insurance Authority are subject to this Decree only if the rules on the management of these organisations do not contain a derogation.
Where this decree refers to a branch head office, this means the branch head office of the trust as a supervisor and, in the same capacity, the branch undertaking which has associated organisations.
GENERAL PROVISIONS
ECONOMIC ORGANISATION
Economic organisations with material interest in gross income or profit *)
Own resources to cover damage elimination expenditure
(1) In order to compensate for expenses incurred in the course of circulation, in basic resources and in the course of investments, where the normal correction and the damage caused to other organisations are removed, the gross income organisation or profit organisation shall be used. * *)
(2) If the gross pension or profit is not sufficient to cover the expenditure referred to in paragraph 1, the resources of the reserve fund of the organisation shall be used. * * *)
(3) If there is not enough resources in the organisation's reserve fund to deal with such damage, the organisation shall increase the necessary amount by transferring the reserve from its other funds if the provisions on the use of such funds so permit. *)
(4) In order to cover expenditure on the elimination of damage to basic funds and outstanding investments which are eliminated by investment construction or by overhaul, the organisation of the recovery fund will use the funds. If there is insufficient funds in the recovery fund, the organisation shall increase the relevant amount by transferring it from its other funds, if the provisions on the application of those funds so permit, *) or by transferring it from gross income or profit for its own use.
(5) The provisions of paragraphs 1 to 4 of this Article apply to the reimbursement of expenditure on measures to protect damaged property (e.g. rescue work, the disposal of debris and the guarding of objects, the provision of damaged circulatory and basic funds and uncompleted investments).
(6) The resources referred to in paragraph 1 shall be used by the organisation even in cases where damage to circulators is not eliminated and reduced by an amount corresponding to damage (destruction).
(7) The compensation received by the organisation from other organisations, own workers or other citizens responsible for the damage increases the source from which the cost of the damage was financed and the measures to protect the damaged property.
(8) The compensation received in respect of damage to property acquired from a fund of cultural and social needs or from a former farm fund of workers shall be transferred to a fund of cultural and social needs.
Non-farm resources to cover expenses for the elimination of damage to basic funds and outstanding investments, as well as expenditure on protective measures
(1) If damage to basic assets and investments is found to be remedied only by general repair or investment construction and if the injured organisation does not have sufficient own resources to cover the necessary expenditure (§ 3 (4)), the Directorate-General (Managing National Committee) may, at its request, provide it with temporary financial assistance or a dedicated subsidy. Where such assistance or subsidies are provided, the branch directorate of centralised resources, reserve fund or sectoral construction fund and the managing national committee of its reserve and development fund shall use it.
(2) If the injured organisation is not satisfied with the funds referred to in paragraph 1, the funds may be provided at its request by the central authority from its financial reserves or, if it is an economic organisation managed by the national committee, by a national committee of higher degrees from its reserve fund and development.
(3) According to paragraphs 1 and 2, even where the measure to protect damaged property (Paragraph 3 (5)) can only be ensured by the construction of investments of such an extent that the funds referred to in Article 3 (4) are not sufficient to cover it.
(4) Only expenditure relating to such damage which could not be prevented by the organisation, even if all the efforts that could be required of it, can be granted irrefutable.
(5) In exceptional and particularly justified cases, in particular in cases of emergency damage caused by incidents, the organisation may, at its request, be provided with funds from the State Budget through the competent central authority (Regional National Committee).
Non-farm resources to cover expenditure on the removal of damage to circulation
If there is a damage to the circulatory resources of such an extent that the reimbursement of the costs of its removal (Sections 3 (1) - (3) and (6)) would jeopardise the operation of the organisation, provision 4 also applies to the way in which they are to be paid, with the exception that the sectoral construction fund cannot be used.
Economic organisations with limited physical involvement *)
(1) In order to cover expenditure on the elimination of damage incurred in circulation, damage to basic funds and uncompleted investments, where the normal correction and damage caused to other organisations are removed, organisations with a limited impact on the material interest of profits shall be used.
(2) If the profit is not sufficient to cover the specified contributions to the state budget (the budget of the managing national committee) or to the superior authority and to cover the costs of the damage correction, the organisation shall supplement it from its own resources or from the financial reserve.
(3) The organisation of financial resources intended for the reproduction of basic funds will be used to cover expenses for the elimination of damage to basic funds and outstanding investments which are eliminated by investment construction or by overhaul.
(4) The provisions of paragraphs 1 to 3 apply to the reimbursement of expenditure on measures to protect damaged property (Paragraph 3 (5)).
(5) The results of the liquidation of the destroyed or damaged primary funds and of the investments in progress shall also be settled on or for the benefit of resources intended for the reproduction of basic funds.
(6) Article 3 (6) applies to organisations with a limited physical interest, with the application of profit, with the application of Article 3 (7) and (8), with the use of their centralised resources and / or resources for the reproduction of essential resources, respectively, as well as Article 4. If there is a damage to the circulatory resources of such an extent that the payment of the expenses of its removal would jeopardise the operation of the organisation, the provisions of Section 4 shall also apply to the method of payment, provided that the resources intended for the reproduction of the basic funds cannot be used.
BUDGET, SPECIAL BUDGET AND CONTRIBUTION ORGANISATION
Financing of damage measures
Budget and Special Budget Organisations shall not budgeted expenditure on the removal of damage, on measures to prevent further damage or to reduce the consequences of damage and compensation paid to other organisations. This expenditure shall be reimbursed:
(a) for budgetary organisations from budget headings intended to finance operations, and, as regards the elimination of damage by general repair or investment construction, by means of budgeted for investment construction;
(b) in the case of special budget organisations for profits and losses, or from an increased allocation of the type concerned from the superior organisation, and in the case of the elimination of damage by general repair or investment construction, by means of budgeted investment construction.
(1) If the budgetary organisation is unable to pay the cost of the damage correction in accordance with Article 7, it shall proceed according to the rules on the reimbursement of tasks not provided for in the budget.
(2) National Committees may also cover expenses for the removal of damage from the reserve fund and development.
Accepted damages and proceeds from the liquidation of damaged or destroyed primary funds
(1) Accepted compensation for damage from other organisations, own workers or other citizens responsible for damage, and income from the liquidation of damaged or destroyed primary funds and outstanding investments shall be determined as a source of the reserve and development fund for budgetary organisations which are centrally managed by random income, national committees and budgetary organisations which are managed by them by them. The amount of the compensation received and the amount of the revenue from the liquidation may exceed its budgetary expenditure by a central managed budgetary organisation during the current year when reimbursement of the expenditure to be recovered.
(2) For special budgetary organisations, compensation received from other organisations, own workers or other citizens responsible for damage shall be included in non-implementation profits. The same is true of the proceeds of the liquidation of damaged or destroyed primary funds and of outstanding investments.
Paragraph 7-9 shall apply mutatis mutandis to the contribution organisations which receive the contribution from the budget of the Ministry, the Slovak National Council or the National Committee.
SPECIAL PROVISIONS
Removal and settlement of certain damage caused by the operation of mining undertakings
(1) From sources intended to finance each category of construction, the damaged state organisation * * will bear the costs of the disposal and settlement of the damage caused by it on the basis of the basic resources which were caused by the planned operation of the mining company and the disposal of which requires investment construction. From the same sources, this expenditure is borne by the mining undertaking, which has triggered it by its activities, provided that, by agreement between the participating organisations, the investment needed to make good the damage will be borne by that undertaking. * * *)
(2) The damaged budgetary and special budgetary organisation shall ensure that the expenditure referred to in paragraph 1 is reimbursed from the relevant headings of its budget.
(3) From gross income or profit †), the mining company will reimburse the damaged public organisation up to the amount of the damage caused to the general and normal repair costs which eliminate the damage caused by its planned operation. If the damage to the property is remedied in the administration of the national committees or budgetary organisations managed by them, the mining undertaking shall provide compensation in accordance with the planned work procedure, and in advance if requested by the national committee.
(4) Where appropriate, the expenditure referred to in paragraph 3 may be reimbursed by the branch headquarters by means of funds centralised with subordinate mining undertakings.
From gross income or profit *), the mining company will reimburse the damaged state organisation for the cost of eliminating the damage caused by its unplanned operation up to the amount of the damage caused, regardless of whether the damage is eliminated by investment construction, general repair or routine repair.
(1) Compensation from mining undertakings for the removal of damage caused by the unplanned operation of the mining undertaking is determined as a source of the reserve and development fund for budgetary organisations managed by the national committees and budgetary organisations managed by them by the unbudgeted income * *. If a central management budgetary organisation receives compensation in the year in which it removes damage, it may exceed its budgetary expenditure by the amount of compensation in that year.
(2) In the case of special budget organisations, compensation received shall increase the resources from which the cost of the damage was financed.
Damage caused by exhalation of socialist agricultural and forestry organisations
(1) An industrial undertaking which, according to the relevant regulations * * *, is obliged to make good the damage caused by the exhalation of socialist agricultural and forestry organisations, is liable for such damage from gross income or profit. *)
(2) However, if the industrial undertaking proves, on the basis of the opinion of the State Arbitration Body responsible for the decision of a potential dispute, that it could not prevent the damage even if all the efforts it may require were made, it shall reimburse the damage referred to in paragraph 1 as material expenditure. The fact that he was carrying out the measures of the authorities is not enough for this card. The costs of any expert opinion needed for the opinion of the State Arbitration shall be borne by the industrial undertaking in accordance with the accounting rules.
The amount of compensation received by the State agricultural or forestry organisation may be overpaid by the supranational expenditure which, with the agreement of the superior authority, will be spent effectively and economically to minimise the damage caused by the exhalation. The remaining amount of compensation received shall be paid by that organisation when drawing up the annual accounts to the State budget.
PROVISIONS COMMON AND FINAL
The Ministry of Finance may, for serious reasons, authorise exemptions or derogations from this decree.
They shall be deleted:
(1) Directive of the Ministry of Finance of 12 December 1960 No 117 / 61 000 / 1960 on the financing of costs by state socialist organisations concerning damage to tangible national assets (Bulletin of the Ministry of Finance No 22 / 1960),
(2) Directive of the Ministry of Finance of 9 December 1963 No 117 / 55 000 / 1963 on the financing and registration of compensation for damage caused by exhalation to socialist agricultural and forestry organisations (Bulletin of the Ministry of Finance No 15- 16 / 1963).
This Decree shall take effect on 1 January 1966.
Minister:
Dvořák v. r.
*) Part of Third Government Decree No. 90 / 1965 Coll., on the Planning Management of National Economy
* *) The basis for calculating the contribution to the state budget (the budget of the managing national committee, branch directorate) according to § 29 (2) of Decree No. 90 / 1965 Coll.
* * *) § 37 (3) of Decree No. 90 / 1965 Coll.; the accounting procedure is set out in the Single Accounting Schedule - Bulletin of the Central Commission of People's Control and Statistics amount 11-12 / 1965.
*) In particular Decree No. 90 / 1965 Coll.
* *) Part of the Fourth Government Decree No. 90 / 1965 Coll.
*) This regulates the provision of random revenue according to the Decree "Certain adjustments to the budget composition for the national committees," No 122 / 60 816 / 1963 (Ministry of Finance Bulletin No 13 / 1963).
* *) Government Decree No. 18 / 1956 Coll., on the elimination and settlement of certain damage caused by the operation of mining companies.
* * *) Methodological guidelines of the State Planning Commission for the development of the National Economy Development Plan No. 55 / 1965 Coll.
†) See footnote to § 3 (1).
*) See footnote to § 3 (1).
* *) See footnote to § 9 (1).
* * *) Government Decree No. 40 / 1963 Coll., on compensation for damage caused by exhalation to socialist agricultural and forest organisations. Directive of the Ministry of Agriculture, Forestry and Water Management of 22.5.1963 No 74 894 / 63 published in the Ministry of Agriculture, Forestry and Water Bulletin No 52, amount 23 of 1963 (see also the Ministry of Finance Bulletin No 15- 16 of 1963).
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 129 / 1965 Coll., on the financing of measures relating to damage to or caused by state organisations on tangible property |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.12.1965 |
|---|---|
| Effective from | 01.01.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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