Act No. 134 / 1970 Coll.
Law 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 Federation and of the Republics (budgetary rules)
Valid
Effective from 01.01.1971
134
THE LAW
of 21 December 1970
on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of budgetary resources of the state budgets of the Federation and of the Republics (budgetary rules)
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Basic provisions for the state budgets of the Czechoslovak Federation and Republics
State Budget of the Czechoslovak Federation
(1) The state financial management of the Czechoslovak Socialist Republic is governed by the state budget of the Federation. The Federation State Budget is based on the basic objectives and tasks of the Federal Assembly Act on the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic. It is actively involved in the design and implementation of the implementation plan. The federal budget of the Federation shall, in accordance with the national economic development plan, perform significant integration functions with its relations with the state budgets of the Republics.
(2) The amount of revenue and expenditure of the Federation State Budget is approved by the Federal Assembly for each year by budgetary law.
(3) The financial year is the same as the calendar year.
Relations between the Federation State Budget and the Republic State Budget
(1) The Federal Ministry of Finance shall draw up a medium-term budgetary perspective and draft financial policy principles for the whole of the Czechoslovak Socialist Republic with the participation of the Ministry of Finance of the Republics and submit them to the Government of the Czechoslovak Socialist Republic, which shall seek the views of the governments of the Republics. The medium-term budgetary outlook and the principles of financial policy shall be discussed at the same time as the medium-term plan. The Ministry of Finance of the Republics shall draw up their budget projections; in cooperation with the Federal Ministry of Finance, develop medium-term budgetary projections in the area of cross-border of the relevant Republic.
(2) The principles and data underlying the relations of the annual national budgets of the Federation and of the Republics shall be determined on the basis of the medium-term budgetary perspective in the MTO Act.
(3) The State Budget of the Federation and the State budgets of the Republics are drawn up and discussed in parallel. The State budgets of the Republics shall be approved only after the State budget of the Federation has been approved.
Revenue from the Federation
The revenue of the Federation State Budget shall be:
(a) taxes and levies on economic organisations managed by the federal authorities;
(b) the revenue of federal ministries, federal central offices and authorities, as well as the revenue of budgetary organisations and the contributions of those organisations managed by them;
(c) turnover tax, with the exception of turnover tax from national committees and bodies managed by them, state goods and other state economic organisations of agricultural production and agricultural services and cooperative organisations, not including the state economic organisation of military forests and goods, and the Central Council of Cooperatives and its controlled undertakings, as well as from social organisations;
(d) other revenue provided for by the Budget Act.
Federation expenditure
The State Budget of the Federation shall pay:
(a) expenditure on the activities of organisations managed by federal authorities, expenditure on the defence of the Czechoslovak Socialist Republic, on the activities of federal authorities, on the creation of federal material reserves and on subsidies for organisations managed by federal authorities;
(b) grants and subsidies to finance selected investment actions and selected investment and non-investment actions of new technology, where their scope and importance for the entire Federation so require; the federal budget of the Federation shall also cover any participation of the Federation in such actions,
(c) State defence measures and significant national actions in relation to abroad;
(d) federal actions for the development of science and technology,
(e) selected price subsidies and interventions;
(f) price increases and reductions in foreign trade;
(g) subsidies and subsidies for further development of the economy of the Republics and for the settlement of economic differences between the Czech Socialist Republic and the Slovak Socialist Republic,
(h) other expenditure determined by the Budget Act.
Providing subsidies and subsidies
(1) The budget appropriations for the purposes referred to in Article 4 shall be made available from the Federal State Budget:
(a) the federal authorities and their controlled organisations directly from the Federation State Budget;
(b) organisations managed by the authorities of the Republics and national committees through the national budgets of the Republics.
(2) Subsidies and subsidies shall be granted for specific actions or for defined headings of needs.
(3) The funds provided from the Federation State Budget to the Republic State budgets shall be transferred in a continuous manner to the Republic State Budget during the year. Funding from subsidies and subsidies approved by the Budget Act is only used, if necessary, as a rule gradually. The funds from subsidies and subsidies for specific special-purpose actions that have not been exhausted will be returned to the Federation State budget.
(4) The Government of the Czechoslovak Socialist Republic sets out the framework principles of the subsidy policy applicable to the entire Czechoslovak Socialist Republic. The draft principles are presented to the Government of the Czechoslovak Socialist Republic by the Federal Ministry of Finance after consulting the Ministry of Finance of the Republics.
Participation of budgetary and contribution organisations in state budgets
(1) Budget organisations managed by central authorities are involved in the State budget with their revenue and expenditure. Budget organisations managed by national committees shall be equally involved in the national committee's budget.
(2) The contribution organisations managed by the central authorities are involved in financial relations (contribution or contribution) in the State budget. Contributing organisations managed by national committees shall be equally involved in the budget of the relevant national committee.
Establishment and termination of budgetary or contribution organisations
(1) Save as otherwise provided in specific provisions, the budgetary or contribution organisations shall establish a minister or head of another central body in their field of competence, with the agreement of the relevant Minister of Finance.
(2) Ministers or heads of other central bodies may establish, abolish and alter subordination and the financing arrangements for budgetary or contribution organisations with effect from 1 January next year. The Minister of Finance shall, where justified, allow derogations from this deadline. The delimitation of organisations between federal authorities and authorities of the Republics may be carried out only after prior agreement of those authorities.
Establishment of state budgets and financial plans
State Budget of the Federation
The federal budget consists of budget chapters of federal ministries and other central bodies. It includes the revenue and expenditure of the federal government and the financial relations of economic, budgetary and contribution organisations managed by the federal authorities. The budget of special-purpose federal funds is attached to the Federation's state budget.
Management of work on establishing state budgets and financial plans
(1) The Federal Ministry of Finance, at the same time as the draft directive for the implementation of the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, presents a draft budget project to the Government of the Czechoslovak Socialist Republic. The approved and detailed budget project serves as a directive for drawing up draft budgets of federal authorities and draft budgets of the Republics.
(2) The Federal Ministry of Finance directs work on the establishment of the federal budget and the financial plans of the federal authorities and bodies managed by them; directs work on the establishment of state budgets of the Republics and financial plans of the authorities of the Republics and their managed organisations on a methodological and organisational basis; coordinate, in substance, the federal budget of the Federation and the state budgets of the Republics with each other and their summary with the credit and corporate finance plans.
(3) The Federal Ministry of Finance shall determine the supporting documents submitted to it by the federal ministries, other federal central authorities and federal special-purpose funds, and shall determine how they are to be submitted; Furthermore, it shall, after consulting the Ministry of Finance of the Republics, determine the supporting documents submitted to it by the Ministry of Finance of the Republics and determine how they are to be submitted.
(4) The Federal Ministry of Finance issues, together with the Ministry of Finance of the Republics, a single directive for the compilation of state budgets and financial plans for the entire Czechoslovak Socialist Republic; coordinate guidelines for drawing up national committees' budgets.
Creating the Federation State Budget
(1) The draft State Budget of the Federation is drawn up and submitted to the Government of the Czechoslovak Socialist Republic by the Federal Ministry of Finance; together with it, after consulting the Finance Ministers of the Republics, it presents budgetary and financial indicators and proportions for the entire Czechoslovak Socialist Republic.
(2) Federal authorities and bodies and federal special-purpose vehicles include in their draft budget all forecast revenue and expenditure to be made in the financial year. They shall:
(a) to identify and exploit all resources to increase revenue;
(b) to include in the budget expenditure only in amounts strictly necessary for the effective and economical performance of the tasks.
(3) The Government of the Czechoslovak Socialist Republic submits a draft state budget to the Federal Assembly.
Principles of budgetary management under the State Budget of the Federation and the State Budget of the Republics
Management by state budgets
(1) The Federal authorities manage the funds according to the Federal State Budget; The authorities of the Czech Socialist Republic and the Slovak Socialist Republic manage the funds according to the state budgets of these Republics.
(2) The budgetary organisations managed by the institutions referred to in paragraph 1 shall manage the appropriations for the revenue and expenditure provided for by those authorities. The economic and contribution organisations shall be subject to the financial relations which they have been assigned in establishing the State budget; when using the appropriations, the rules applicable to the management of those appropriations shall apply.
Budgetary composition and records of implementation of state budgets
(1) The breakdown of the revenue and expenditure of the State Budget of the Federation and of the State budgets of the Republics is determined by the budgetary composition. The budget composition of the State Budget of the Federation and of the State budgets of the Republics is uniform; It shall be established by the Federal Ministry of Finance in cooperation with the Ministry of Finance of the Republic. The budget composition must be simple, clear, transparent and take account of the requirement for economic classifications and comparability of time series.
(2) The record of the implementation of the State Budget of the Federation and of the State budgets of the Republics is methodically uniform.
Efficiency of budgetary appropriations
(1) The budgetary resources of the State Budget of the Federation and of the State budgets of the Republics may be used only for the purpose for which they were determined in the budget.
(2) Federal authorities and authorities of the Republics are required to ensure that budgetary appropriations are spent as efficiently and economically as possible.
(3) The Federal Ministry of Finance sets out for the Federation State Budget the conditions under which the federal authorities may use their budgetary resources for a purpose other than that for which they were designated; The Ministry of Finance of the Republics shall lay down the following conditions for the budgets of the Republics, as authorised by the laws of the National Councils.
Timing of appropriations
(1) Budget appropriations may be used only by the end of the financial year, only to cover expenditure due by the end of that year.
(2) The Federal Ministry of Finance may provide for derogations from the provisions of paragraph 1 for the Federal budget of the Federation to ensure the smooth management and proper implementation of the obligations of the organisations; The Ministry of Finance of the Republics may provide for these derogations for the State budgets of the Republics, as authorised by the laws of the National Councils.
Use of budgetary resources in investment construction
If, in the course of an approved investment construction, more budgetary appropriations are needed to accelerate it and are needed than were included in the budget for the current year, the funds needed to cover the accelerated growth of construction (within the overall budgetary costs set out for the action concerned) will be secured mainly by the savings of the funds allocated to the investment budget; If this is not possible, the appropriations shall be made available from the government budget reserve of the budget concerned.
Unauthorised use of appropriations
(1) The federal authorities and their management bodies, the authorities of the Republics and the bodies of the Republics and the national special-purpose funds which unduly use or detain the funds of state budgets or national special-purpose funds shall pay a fine of 1% of the amount withheld or wrongly used in the relevant budget (Fund) for each day of delay in the payment of this amount or for each day of undue use of the funds entrusted to them.
(2) The budget organisations shall return the funds unduly used or recover the funds withheld and shall pay a fine on savings in their budget and, where appropriate, on revenue obtained above the approved budget; if the savings are not made in the current year, they shall make the savings payments for the coming years; contribute organisations shall proceed mutatis mutandis. Economic organisations shall reimburse the funds unduly used; the fine shall be paid from resources remaining to them after the payments or taxes have been made.
(3) Repayment of amounts unduly used or withdrawn, including fines, shall be imposed on the organisation by the superior authority and shall be notified to the competent financial authority.
(4) The Federal Ministry of Finance and the Ministry of Finance of the Republic may, for serious reasons, authorise exemptions from the provisions of the preceding paragraphs.
Budget provisional
If, for serious reasons, the budget law of the Federation or the budget law of the Republic is not declared for the year concerned before 1 January of the financial year, the budget management shall be governed by the budget management from 1 January of the financial year until the budget law for that year (hereinafter referred to as the "budget provisional act ') has been published, in accordance with the draft national budget of the Federation or the national budget of the Republic discussed by the respective governments. If the proposals are not discussed by governments before 1 January of the financial year, the relevant government shall, with the prior agreement of the relevant legislative bodies, take measures to ensure budgetary management at the time of the budget provisional. The budget revenue and expenditure effected at the time of the budget provisional shall be charged to the State Budget of the Federation and the State Budget of the Republics after their publication.
Detection of budgetary consequences of laws and other measures
(1) The draft laws of the Federal Assembly, generally binding legislation, government resolutions and other measures of the federal central authorities and federal fund measures must be considered and the consequences of their economic and financial consequences expressed in the proposals. The consequences of these measures on the revenue and expenditure of the federal budget and, where applicable, the national budgets of the Republics and the budgets of the national committees must be quantified; where expenditure is increased or budget revenue is reduced, the payment of increased expenditure or the reimbursement of revenue loss must also be proposed. The proposal for these measures must be accompanied by an analysis of the budgetary burden of the coming years, with a proposal for measures for sources of remuneration. In each of the proposed measures, it is necessary to examine whether its nature allows the introduction of new budget revenues by the Federation or, where appropriate, the Republics, and, if so, the new revenue must be proposed.
(2) The appellants shall discuss the measures referred to in paragraph 1 in advance with the relevant finance ministries and shall attach their opinion to the draft measure. Measures concerning the national budgets of the Republics, national committees and national special-purpose funds of the Republics must be agreed in advance with the competent authorities of the Republics.
(3) The Federal Ministry of Finance is submitting opinions to the Government of the Czechoslovak Socialist Republic on proposals for measures relating to the federal budget of the Federation; submit such opinions to the federal authorities on their proposals.
Management of the Federation
Budget overrun and Federation transfer management
(1) The Government of the Czechoslovak Socialist Republic or, where appropriate, the Minister of Finance of the Czechoslovak Socialist Republic under the authority of the Government, may authorise the implementation of the expenditure necessary for the federal economy and not covered by the federal budget, provided that it cannot be covered by the budget of the federal authority, provided that its reimbursement is ensured by higher revenue or savings on other expenditure in the federal state budget or by delaying other less urgent expenditure. Similarly, the Government of the Czechoslovak Socialist Republic, or the Minister of Finance of the Czechoslovak Socialist Republic, if the Government empowers it to do so, may authorise a reduction in some of the revenue of the Federation's state budget if it exports this by increasing other revenue of the Federation's state budget or by reducing expenditure. The Government of the Czechoslovak Socialist Republic shall inform the Federal Assembly of the measures under this paragraph in the framework of reports on the implementation of the Federal State Budget (Section 27).
(2) In order to exceed the budget of a budget organisation managed by a federal body, the approval of the competent federal body shall be required. If a higher need cannot be paid for by a transfer within the budget of a federal body, it is necessary to exceed the budget of the Government of the Czechoslovak Socialist Republic or the Minister of Finance of the Czechoslovak Socialist Republic if the Government empowers it to do so.
(3) If an organisation managed by a federal authority cannot ensure the reimbursement of the necessary expenditure for which an amount has been entered into its budget which is insufficient or for which there is no payment in its budget at all in special-purpose funds, it may exceptionally provide it in its budget from eligible savings on other appropriations by moving it within its budget. The implementing act shall specify which transfers may be carried out by organisations under their own jurisdiction, which, with the agreement of the superior body and the approval of the Federal Ministry of Finance.
Financial provisions of the Federation
(1) In order to ensure budgetary management, to cover unavoidable and unforeseen expenditure which cannot be provided in the budgets of the federal authorities, a financial reserve is created in the Federation State Budget, which also serves to cover the loss or reduction of budget revenue.
(2) The financial reserve is made up of the government budget reserve of the Czechoslovak Socialist Republic and special-purpose reserves.
(3) The amount of government budget reserve and special-purpose reserves managed by the Government of the Czechoslovak Socialist Republic is approved by the Federal Assembly within the federal budget of the Federation. The Government of the Czechoslovak Socialist Republic reports to the Federal Assembly on the management of government budget reserves and special-purpose reserves.
(4) The Government of the Czechoslovak Socialist Republic may provide that, to the extent and under the conditions laid down by it, the Minister for Finance of the Czechoslovak Socialist Republic decides to use the government budget reserve and special-purpose reserves in individual cases.
(5) State funds from previous years' budget management results (national financial reserves) can be used only with the approval of the Federal Assembly. The Budget Act sets out the extent to which the Government of the Czechoslovak Socialist Republic can use it to cover commitments of past years of budget surpluses and funds from past years.
Responsible for the Federation's management
(1) The Government of the Czechoslovak Socialist Republic is responsible to the Federal Assembly for carrying out all tasks economically in its field of competence, for detecting and using reserves in the economy, for at least achieving the revenue of the Federation State Budget and for not exceeding the expenditure, with exceptions permitted under this law.
(2) The Government of the Czechoslovak Socialist Republic may provide for the binding of budgetary appropriations during the year, if certain savings are needed. This appropriation may be mobilised only with the Government's consent.
(3) Federal authorities and federal funds are responsible for the management and management of budgetary resources in their field of competence in organisations governed by them.
Breach of budgetary discipline in the Federation
(1) In serious cases of breach of budget regulations, the Government of the Czechoslovak Socialist Republic, or under its authority the Minister of Finance of the Czechoslovak Socialist Republic, may reduce the funds granted to them by the State Budget of the Federation or the Federal Fund to the federal authorities and bodies managed by them and the federal funds from which they were provided.
(2) If the funds provided for subsidies and subsidies to the state budgets of the Republics for certain actions are not used for specified purposes, the Government of the Czechoslovak Socialist Republic may impose their return on the state budget of the Federation.
Records of State assets and liabilities and federal funds
Registration of State assets and liabilities
The Federal Ministry of Finance keeps records of state assets and liabilities of the Federation.
Federal funds
(1) A separate special-purpose fund may be set up by the Federal Assembly to finance and manage the tasks specifically provided for them. The scope of the Fund's activities is set out in more detail in the Statute approved by the Government of the Czechoslovak Socialist Republic. The management of the Fund shall be carried out by the body established by law.
(2) Save as otherwise provided in the Law establishing the Fund
(a) the fund management body shall be drawn up and, for each financial year, the Ministry of Finance of the Czechoslovak Socialist Republic shall submit a draft budget of revenue and expenditure and an overview of the Fund's claims and commitments;
(b) the Fund's budget is only involved in the Federation's state budget with its financial relations.
(3) The Federation does not guarantee the commitments of the Funds and the Funds do not guarantee the commitments of the Federation. In some cases, if the Federation is to guarantee the commitments of the Fund, it must provide for the law establishing the Fund.
(4) The Fund shall draw up a final account for each year. The Fund's final account shall be annexed to the Federation's final account.
(5) The Minister of Finance of the Czechoslovak Socialist Republic may issue more detailed regulations for the establishment of the budgets and final accounts of the funds and for the management of funds.
(6) The Fund provides a quarterly statement of the results of its management. The model of the report shall be approved by the Federal Statistical Office, which shall, in agreement with the Federal Ministry of Finance, lay down the principles for its establishment.
State final account of the Federation and its compilation
State Final Account of the Federation
(1) The results of the annual management of the budget of the Federation are contained in the Federal State Final Account. The federal funds' final accounts are annexed to the Federation's state closing account.
(2) The results of the annual management of the budget resources of the Federation and of the Republics are contained in a summary summary of the state accounts of the Federation, the Czech Socialist Republic and the Slovak Socialist Republic.
(3) Federal authorities and organisations managed by them shall draw up a final account on the results of their management under the Federation State Budget. The Federal Ministry of Finance, together with the Ministry of Finance of the Republics, issues a single directive for the entire Czechoslovak Socialist Republic for the compilation of the final account of the Federation and Republics.
Management of works on the establishment of the State Final Account
(1) The Federal Ministry of Finance directs the work on the establishment of the Federation State Final Account; directs the work on the compilation of the Republic's state final accounts on a methodological and organisational basis. It shall specify which supporting documents are to be submitted to it by the federal authorities and the manner in which they are to be presented; Furthermore, it shall, after consulting the Ministry of Finance of the Republics, determine which supporting documents are submitted to it by the Ministry of Finance of the Republics and how they are submitted.
(2) The Federal Ministry of Finance draws up and submits to the Government of the Czechoslovak Socialist Republic a draft State Final Account of the Federation; together with it it presents a summary summary of the state accounts of the Federation, the Czech Socialist Republic and the Slovak Socialist Republic. The Government of the Czechoslovak Socialist Republic shall submit to the Federal Assembly for approval a draft State Final Account of the Federation; together with it it presents a summary summary of the state accounts of the Federation, the Czech Socialist Republic and the Slovak Socialist Republic to the Federal Assembly.
(3) The State Final Accounts of the Republics shall be approved only after the State Final Account of the Federation has been approved.
(4) The use of the surplus of the Federation State Final Account or the method of payment of the Federation State Final Account deficit shall be decided by the Federal Assembly on a proposal from the Government of the Czechoslovak Socialist Republic.
Control of budgetary management
Control of the implementation of the federal budget
(1) The Government of the Czechoslovak Socialist Republic is responsible for checking the implementation of the Federation State Budget. The Federal Assembly shall report on the implementation of the Federation State Budget.
(2) Federal Ministry of Finance
(a) evaluate the implementation of the federal budget in all its parts as well as the implementation of the budgets of the federal funds; to this end, it shall, in particular, control payments made by the State budget of the Federation and, with the participation of the Central Authorities of the Republic, the use of subsidies and subsidies granted from the State budget of the Federation to the State budgets of the Republics;
(b) carry out periodic revisions of the management arrangements for budgetary appropriations, subsidies received and subsidies in federal funds, federal authorities and organisations managed by them.
(3) The Federal Ministry of Finance shall draw up periodic analyses of the implementation of the State Budget of the Federation and in cooperation with the Ministries of Finance of the Republics and inform the Government of the Czechoslovak Socialist Republic thereof. In addition, it shall, after consulting the Ministry of Finance of the Republic, determine the supporting documents submitted to it for the purpose of the Ministry of Finance of the Republic, their scope and dates of submission.
General and final provisions
Empowerment
The Minister of Finance of the Czechoslovak Socialist Republic is hereby authorised to:
(a) approve, up to the amount set by the Government of the Czechoslovak Socialist Republic, State guarantees, in particular for loans granted to economic organisations directly managed by federal authorities to fulfil essential tasks in the field of exclusive competence of the Federation;
(b) adjust the expenditure of the federal authorities during the financial year according to the state of revenue and expenditure and establish, in accordance with uniform principles, the maximum limits for expenditure;
(c) take the measures necessary to overcome the transitional deficits resulting from a time discrepancy between the revenue and expenditure of the Federation State Budget;
(d) amend the arrangements for the transfer of funds between the Federal State Budget and the State Budget of the Republics and the transfers of funds between the federal authorities' budgets and the budgets of the Republic's authorities, in particular taking into account the delimitation of organisations between the federal authorities and the authorities of the Republics;
(e) issue directives on the management of federal budgetary resources, including transfer procedures and directives on the financing of certain expenditure by budgetary and contribution organisations managed by federal authorities.
Final provisions
Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the management of budgetary appropriations, is hereby repealed; However, the authorities and organisations of the Republics shall continue to act under that law until the laws of the national councils have become effective, laying down the basic rules on the national budgets of the Republics.
This Act shall take effect on 1 January 1971.
Freedom v. r.
Dr. Hanes v. r.
Dr Strougal v. r.
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Regulation Information
| Citation | Act No. 134 / 1970 Coll., on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of budgetary resources of the state budgets of the Federation and of the Republics (budgetary rules) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1970 |
|---|---|
| Effective from | 01.01.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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