Decree of the Government of the Czechoslovak Socialist Republic No. 136 / 1989 Coll.

Q: Is Decree of the Government of the Czechoslovak Socialist Republic No. 136 / 1989 Coll. still valid?

Yes, Decree of the Government of the Czechoslovak Socialist Republic No. 136 / 1989 Coll. is still valid and effective.

136

GOVERNMENT REGULATION

Czechoslovak Socialist Republic

of 16 November 1989

on the organisation's information system

The Government of the Czechoslovak Socialist Republic orders pursuant to § 35 paragraph 1 of Act No. 21 / 1971 Coll., on a unified system of socio-economic information:

Oddíl I

Preliminary provisions

§ 1

(1) This Regulation lays down the principles governing the establishment and use of the information system of organisations (1) (hereinafter referred to as the Information System).

(2) Each socialist and other organisation shall establish an information system in which it provides socio-economic information for the needs of corporate and intra-corporate management and for national statistics bodies, (2) for the Federal Ministry of Finance, the financial authorities of the Republics, (2) national committees and central authorities (3) (hereinafter referred to as the "Authorised Authorities").

§ 2

(1) All socialist and other organisations shall keep accounts, statistics and operational records.

(2) The calculation and calculation are carried out by state undertakings and other state economic organisations, foreign trade undertakings, public limited companies for foreign trade, foreign trade associations, public limited companies without foreign shareholding, cooperatives and cooperative undertakings, undertakings and economic facilities of social organisations, undertakings with foreign shareholdings, and by other socialist and other organisations (hereinafter referred to as "organisations") which provide for generally binding legislation.

(3) Information from specially organised registers, passports and registers, or other information of a socio-economic nature, shall be provided by organisations in accordance with the methodology laid down.

§ 3

(1) The organisation shall establish an information system and keep it in accordance with the methodology established; 4), 5), and in particular:

(a) interconnections and interconnections between its respective fields and circuits;

(b) the continuity and comparability of the related data obtained from different sources and the multipurpose use of information;

(c) compliance with and use of the principle of one number on the same facts observed in several fields or circuits of the information system.

(2) Information produced and maintained under paragraph 1 must be available

(a) to identify and evaluate objectively the results of the organisation's activities, to draw up their economic and social development plans;

(b) to control the economic activity of organisations, in particular their relations with national budgets or national committees, to protect socialist collective ownership and to prepare documents for consolidation schemes;

(c) drawing up the documents for drawing up national plans for economic and social development and regional plans, national budgets and national committees;

(d) to produce documentation for forecasting, planning, pricing, price limits and price control.

§ 4

The classification, grouping and delimitation of information by the organisation shall be carried out in accordance with the single system of socio-economic classifications and code lists, with the single system of economic indicators, with the accounting syllabus and budgetary composition, and in cases set out in the methodology, also with the single system of description and coding of data.

§ 5

(1) The organisation shall ensure the protection of technical data media and computer and other equipment, software and data sets used in the management and provision of socio-economic information against abuse, damage, destruction or loss.

(2) The organisation shall process data by means of computer and other techniques in accordance with the design programme documentation.

(3) Information system documents may be replaced by records on technical data media, unless otherwise provided in general binding legislation on socio-economic information.

§ 6

The Head of Organisation shall ensure:

(a) organisational, cadre and technical conditions for the economic and rational functioning of the information system;

(b) the correct, true and timely provision of socio-economic information to authorised authorities.

Oddíl II

Accounting

§ 7

(1) The accounts shall monitor the state and the movement of economic resources, the results of the management of the organisation as a whole and, where established by the methodology, in more detailed detail. Accounting information is used in analyses which are one of the basis for evaluating the organisation's economic activity.

(2) Economic resources are distinguished in accounting taking into account their types (assets) and resources (liabilities).

(3) The accounts are kept behind the organisation as a whole. The accounts or parts thereof may be decentralised in the organisation to individual internal organisational units; In so doing, it must be ensured that decentralisation makes it possible to keep accounts and compile accounts for the organisation as a whole.

§ 8

(1) The accounts shall include financial documents, books, financial statements and other accounting documents, as well as records on technical media relating to its management.

(2) Accounting shall be conducted in accordance with the established methodology (5) of a double or simple accounting system, in a proven manner, fully, truthfully and in a timely manner in cash units.

§ 9

(1) The accounting documents shall verify the economic or accounting operations carried out. The accounting documents verifying the economic operations carried out shall not be replaced by records on technical means of data.

(2) The accounting documents shall be accounted for in the period with which the operations verified are economically related ("the accounting year '). If this principle cannot be demonstrated, accounting documents may also be entered in the accounting year with which the transactions verified are not economically related (the accounting year in which the accounting documents were collected).

(3) The basic accounting year shall be the calendar month.

(4) The entries in the books (hereinafter referred to as "accounting records") must be accompanied by accounting documents or, where appropriate, by a computer and other technology processing programme.

§ 10

(1) The accounts shall be drawn up on the basis of the audited accounts.

(2) The basic accounting statements constituting the financial statements in the double-financial system organisations are the balance sheet and profit and loss accounts, the budget organisations are the balance sheet and the budget implementation statements. in organisations with a simple accounting system, it is a statement of assets, revenue and expenditure.

Verification of the accuracy of the accounts

§ 11

Examination of the accuracy of the accounts shall include:

(a) examination of the factual and formal correctness of the accounting documents and accounts,

(b) examination of the formal and substantive accuracy of the annual accounts;

(c) the examination of the evidence of the accounts.

§ 12

(1) When examining the formal correctness of the annual accounts, the continuity of its data on the accounting data, the timeliness and accuracy of its compilation, in particular the link between the data in the audited annual accounts and the previous annual accounts, shall be examined.

(2) When examining the veracity of the annual accounts, the accuracy and veracity of the annual economic result shall be checked; In particular, the correctness of the reported stocks of economic resources and costs and revenues shall be assessed, with a particular focus on accruals and the fulfilment of tax and levy obligations and mandatory minimum allocations to corporate funds.

(3) When examining the evidence of accounting, it shall be established whether the accounting records are supported by accounting documents and accounted for in good time and correct, whether the accounting documents and accounting records are reviewed and whether the data on the stocks of economic resources are verified by their inventories. The probability of the accounts may also be checked during the year.

§ 13

(1) The organisation shall carry out a systematic, complete and timely examination of the factual and formal correctness of the accounting documents and of the accounting records and shall be responsible for and be responsible for the formal and substantive accuracy of the annual accounts and the evidence of the accounts.

(2) The founder or, where appropriate, the founder or the economic management body shall ensure that the annual accounts are formally and factually correct and shall determine how such verifications are to be secured.

(3) The examination of the formal and substantive accuracy of the annual accounts shall be carried out by the bodies whose supervisory functions are governed by a specific regulation for cooperatives, joint ventures and cooperatives. 6)

(4) Review of the annual accounts and the management of the holding with foreign equity participation shall be carried out and shall be the responsibility of the verifiers (auditors) in accordance with the specific rules. 7)

(5) The provisions of paragraphs 1 to 4 are without prejudice to the examination of the accuracy of the accounts by the external control authorities.

§ 14

The audited annual accounts are one of the basis for evaluating the organisation's activities.

Oddíl III

Breakdown

§ 15

The breakdown is used to manage, control and evaluate the results of the organisation's management according to its internal aspects, following the organisation's economic and social development plan and achieved.

§ 16

(1) Decoupling shall be organised in accordance with the needs of internal management and following accounting and calculation.

(2) Decoupling uses technical and technological information, in particular technical and economic standards arising from production preparation, and ensures consistency with operational planning.

(3) The figures in the breakdown papers, which are the basic cost and revenue budgets and the general budgets, are expressed in cash units and, where appropriate, in quantities.

(4) For the purpose of assessing the results of the activities of the organisation's internal services, the breakdown data shall be compared with the accounting data.

Oddíl IV

Calculation

§ 17

(1) The calculation shall include the amount and structure of the own costs and other components of the performance price (products, works and services) and their sum per calculation element, which are the sales or intra-company performance defined by quantity, time or other means. The organisation shall compile calculations in accordance with the methodology established. 5)

(2) The calculations serve primarily to manage and evaluate the level of costs and the cost-efficiency and efficiency of performance, to determine internal prices and to provide a basis for the creation of wholesale prices.

§ 18

The power calculation shall be divided into items following the type calculation formula. The data of each calculation item shall be determined in the preliminary calculation or shall be obtained in the resulting calculation per calculation element at the level in which it is related in substance and in time.

§ 19

(1) Calculations are compiled

(a) prior to performance as a preliminary calculation;

(b) after performing the performance as a result of the calculation.

(2) Preliminary calculations shall be based on technically and economically justified standards or on expert calculations and assessments. The resulting calculation shall be based on accounting data and, where appropriate, operational records. The preliminary and resulting calculations of the same calculation element shall be factually and formally comparable.

(3) Calculations are compiled in cash units and, where appropriate, in quantities.

§ 20

The calculation sheets on which the calculations are to be compiled and any supporting documents used to determine or determine the data in the calculation shall be the calculation documentation.

Oddíl V

Statistics

§ 21

(1) Statistics shall collect and process data on mass socio-economic phenomena of all kinds using statistical or mathematical methods, statistical assemblies, comparable time series and balance sheets, and their results shall be evaluated in analyses.

(2) Statistics shall be organised in such a way as to enable rational and multipurpose use of statistical data while using computer and other techniques.

§ 22

For statistics the organisation draws data

(a) other fields and circuits of the information system, in particular operational records and accounting,

(b) from own statistical surveys;

(c) information from national statistics authorities or other information on external conditions relevant to the management of the organisation.

§ 23

Socio-economic phenomena are monitored in statistics from the point of view of material, value, time, work, possibly other aspects, and their combinations defined by the statistics method.4)

Oddíl VI

Operational records

§ 24

(1) In the operational record, socio-economic phenomena are continuously monitored for management and decision-making purposes. In addition, operational records are used to monitor indicators needed for statistical surveys and financial reporting, unless their monitoring is ensured in other fields of the information system.

(2) The subject matter of the operational record shall be determined by the organisation itself according to its own needs. Monitoring of certain phenomena in this register may be determined by the organisation's methodology (4).

§ 25

(1) The entries in the operational records are based on documents or are made on direct observations or findings.

(2) Operational records shall be kept in units of cash or in units of quantity or both of these units, as appropriate.

Oddíl VII

Particularly organised records, passports and social economic information registers

§ 26

(1) In specially organised registers, passports and social economic information registers, data from the fields of the information system or data on phenomena in that system not otherwise monitored shall be assigned.

(2) The information referred to in paragraph 1 shall be used primarily for the detection by the authorities of state statistics or other competent authorities and for the provision of supporting documents for specially organised registers, pasports and registers of socio-economic information held on behalf of sets of organisations.

Oddíl VIII

Valuation of economic resources

§ 27

(1) The organisation shall value the economic resources in the accounts in accordance with the methodology established as follows:

(a) the principal funds shall be valued at the original purchase prices and, where appropriate, at the replacement purchase prices; the use of basic funds in organisations in which such funds are amortised shall be expressed by means of an authorisation;

(b) investments shall be valued at the costs incurred for their acquisition;

(c) the items of gradual consumption, material, animals and goods shall be valued at the purchase prices or at the average prices determined on the basis of those prices; wear of the articles of gradual use shall be expressed by means of justification,

(d) unfinished production, own-production semi-finished products and products shall be valued at prices determined according to the preliminary calculation in the specified items, exceptionally actual own costs or wholesale prices, agricultural primary production products shall be valued at fixed clearing prices;

(e) valuations, foreign exchange, foreign securities, prices, claims and liabilities, participating interests and immovable property abroad, and other values the valuation of which is expressed in foreign currency, shall be converted into Czechoslovak currency according to the relevant exchange rate set in the Czechoslovak State Bank exchange rate at the date of conversion;

(f) the funds, domestic securities, prices, claims and liabilities and other assets and liabilities denominated in the Czechoslovak currency shall be indicated by the amount of the nominee;

(g) the rights to the results of research, development, project and other similar activities and other property rights other than receivables shall be valued at acquisition prices.

(2) The method of valuation of economic resources in accounting can only be changed by organisations on 1 January.

§ 28

(1) Changes in the valuation (changes in the valuation method or changes in prices) of economic assets in accounting can only be made in justified cases. the justification of the changes must always be duly demonstrated.

(2) It is not allowed to make changes in the accounts to the valuation of economic resources which would lead to a distortion of the outcome of the business between financial periods.

(3) Differences from changes in the valuation of economic assets in the accounts shall be settled in the profit or loss of the organisation, unless otherwise provided in general binding legislation.

§ 29

The principles set out in Sections 27 and 28 of this Regulation shall apply mutatis mutandis to valuation in the accounting, calculation, statistics and operational records; the valuation methods used in the accounting must be consistent.

Oddíl IX

Inventarisation of economic resources

§ 30

The veracity of the entries on stocks of economic resources in accounting and operational records shall be verified by inventories of economic resources.

§ 31

(1) Economic resources are inventoried once per calendar year, cash and prices are inventoried once per quarter.

(2) By way of derogation from the provisions of paragraph 1, the Head of Organisation may:

(a) shorten the one-year (quarterly) period and establish that inventories are carried out multiple times per year (quarterly);

(b) to extend the one-year period for basic funds and for progressive use items, the inventory of which is particularly time-consuming, up to two years provided that this does not undermine the protection of national property;

(c) set a time limit for carrying out inventories at its discretion for the economic resources kept in the operational records.

Oddíl X

Initial records and routine entries

§ 32

For the uniform and rational management of data on socio-economic phenomena in the information system, the models of initial records and routine entries (hereinafter referred to as "records and entries') shall be harmonised; at the same time, account shall be taken of the needs of corporate and intra-corporate management.

§ 33

(1) The models of records and entries with a range of uses exceeding the management scope of one central authority shall unite:

(a) the Federal Statistical Office or the Federal Ministry of Finance for models of records and entries which serve exclusively as a basis for the information needs of statistical and financial authorities;

(b) central authorities in the areas entrusted to them by agreement with the Federal Statistical Office or the Federal Ministry of Finance.

(2) The models of records and entries with a range of applications not exceeding the management scope of one central authority of the Federation or of the Republic may be unified by a central authority which shall ensure that they are published.

(3) The models of the records and entries referred to in paragraph 1 (a) are announced by the Federal Statistical Office or the Federal Ministry of Finance; the models referred to in paragraph 1 (b) shall be announced jointly by the Federal Statistical Office or the Federal Ministry of Finance and the central competent authority in the means of publication of the central authorities.

§ 34

(1) The central authorities responsible under Article 33 (1) and (2) of this Regulation shall also determine, when harmonising, the binding nature of the model or record and the binding nature of the data they contain and the range of organisations that implement them.

(2) The binding nature of data resulting from other generally binding provisions is not affected by harmonisation.

(3) The organisations shall establish models of records and entries in accordance with their designation (Article 33 (3) of this Regulation).

Oddíl XI

Safeguard of information system documents

§ 35

The documents of the information system and the records on the technical data media replace them (Section 5 (3) of this Regulation) shall be stored and stored in the company archives in accordance with the specific regulations (8) for a further period specified.

§ 36

The accounting documents, other than those referred to in § 37, shall be kept in the company's archives:

(a) wages for at least 20 years following the year to which they relate;

(b) the annual accounts and other annual state accounts of the organisation which has compiled them for at least 10 years following the year to which they relate;

(c) the monthly, quarterly and half-yearly state accounts in the organisation which compiled them, the accounting documents, the accounting schedules, the books (except for payroll sheets), the balances, inventories, inventory records, the arrangements for the transmission of accounting documents deposited in the company archives and the accounts for the management of internal services for at least five years following the year to which they relate;

(d) project programming documentation for accounting and other fields and circuits of the information system by means of computer and other techniques for at least five years following the year in which they were carried out;

(e) lists of open-list accounts, lists of sets, lists of accounting books and archive books, at least for the period during which the documents contained therein are kept, lists of numerical characters or other symbols and abbreviations used in the accounts, at least for the period during which the documents in which those characters, symbols or abbreviations are used are kept;

(f) cash-flow ticket blocks for goods (products) in retail stores and similar establishments and cash-flow blocks (documents) for work or services provided for no more than one year after the year to which they relate;

(g) the inventory cards of the primary funds or, where applicable, the document shall be superseded for a maximum period of three years following the decommissioning of the relevant inventory items from the primary funds;

(h) other accounting documents (e.g. checklists) for at least two years following the year to which they relate.

§ 37

(1) Accounting documents and other accounting documents relating to claims and liabilities shall be kept in the company archives for a period of five years, provided that the guarantee period, copyright or non-claims, arbitration, judicial or other proceedings are completed or that the claim is not paid or payable until the end of the year following the year in which those circumstances have ceased.

(2) The books of the analytical records of claims and liabilities, accounting documents and other accounting documents resulting from direct contact with a foreign country from before 1 January 1949 shall be kept in the company archives until the Federal Ministry of Finance itself or at the request of the organisation has given its consent to their exclusion. Such documents may not be replaced by records on technical means of data.

§ 38

The calculation documentation, unless it is also an accounting document, shall be kept in the farm archives for at least three years following the year concerned; the number documents are kept for the same time.

§ 39

Other information system documents are stored and stored in company archives

(a) annual national statistical reports and other national statistical reports with an annual frequency of at least five years following the year to which they relate;

(b) national statistical reports with less than annual periodicity for at least three years following the year to which they relate.

§ 40

The documents which were the basis for drawing up the information system documents shall be stored in accordance with the specific legislations8).

Oddíl XII

Common and transitional provisions

§ 41

Data in the fields and circuits of the information system shall be kept in the Czechoslovak currency; in cases specified by the Federal Ministry of Finance or the Federal Statistical Office, also in foreign currencies.

§ 42

The entries in the fields and circuits of the information system shall be clear and clear; they must be carried out in a way that guarantees their durability.

§ 43

When merging, merging, splitting or cancelling an organisation, all documents of the information system and the material continuity of the time series shall be recorded and maintained. 8), 9)

§ 44

The models of records and entries issued under the current rules shall remain valid.

Citation	Decree of the Government of the Czechoslovak Socialist Republic No. 136 / 1989 Coll., on the Information System of Organisations
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	30.11.1989
Effective from	01.01.1990
Effective until	-
Status	Valid

Government Order of the Czechoslovak Socialist Republic on the Information System of Organisations

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