Decree No. 141 / 1971 Coll.
Decree of the Federal Ministry of Finance on the financing of the non-investment costs of the development of science and technology and similar activities
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Effective from 01.01.1972
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141
DECLARATION
Federal Ministry of Finance
of 30 November 1971
on the financing of the non-investment costs of the development of science and technology and similar activities
The Federal Ministry of Finance, in agreement with the Ministry of Finance of the Republics, provides, pursuant to § 391 of the Economic Code No. 109 / 1964 Coll. as amended by Act No. 138 / 1970 Coll., pursuant to § 11 (2) of Act No. 83 / 1958 Coll., on the Financial Planning and Financial Management of National Enterprises and other Economic Organisations of the State Socialist Sector and under § 28 (e) of Act No. 134 / 1970 Coll., on the State Budget Rules of the Czechoslovak Federation and on the Principles of Management of State Budget Funds of the Federation and Republics (Budget Rules):
Subject matter and scope of the adjustment
This Decree provides for the financing of the non-investment costs of the development of science and technology and activities in the section of technical standardisation, typing and experimental verification under the construction, approval and evaluation of the quality of products and industrial rights ("similar activities'), defines the non-investment costs of the development of science and technology and of similar activities and determines their financial resources and their use in state organisations.
DETERMINATION OF NON-INVESTMENT COSTS OF THE DEVELOPMENT OF SCIENCE AND TECHNICAL
Organisations are obliged to separate non-investment costs of the development of science and technology
(a) the cost of addressing fundamental research and research and development tasks;
(b) the other costs of developing science and technology.
Cost of dealing with tasks
(1) The costs referred to in Article 2 (a) are:
(a) the cost of basic research in the field of social, natural, medical, agricultural and technical sciences;
(b) the costs of research and development of new products (including the operational testing of the prototype) which will be subject to mass, serial or repeated production;
(c) the cost of research and development of new production technologies;
(d) the cost of acquiring test and experimental equipment, machinery and equipment and verification semi-plants or operations, including safety and hygienic equipment and works, if they are necessary to resolve one or more simultaneous tasks, or to verify the results of the research for the preparation of the documentation of the planned construction or reconstruction of permanent operations, and if they are not intended to serve for the performance of manufacturing tasks, in-service and permanent equipment by essential means;
(e) the additional costs of acquiring (overrun) the production of new products and new production technologies resulting from solutions to scientific and technological development tasks;
(f) costs incurred by the use of operationally untested machinery or equipment resulting from the management of scientific and technical development tasks, when putting the operational assembly or the reconstructed production capacity into reliable operation;
(g) costs of interim and final opposition proceedings;
(h) additional costs, if they form the necessary part or separate stage of the task to be solved, i.e.:
- costs of developing technical and economic studies,
- costs of technical standardisation and typing under construction,
- remuneration for inventions, improvements and solutions to thematic tasks adopted, and payments to authors for drawings, models and prototypes which the organisation would necessarily have to carry out to resolve the tasks,
- the purchase of licences.
(2) The additional costs referred to in paragraph 1 (e) constitute the difference between the actual costs of production at the adoption stage and the planned costs of normal production. it shall be documented in advance for each task of developing science and technology, at the latest during the final opposition proceedings, the number of products and the duration of the run-up.
The costs associated with the acquisition of production on the basis of the transfer of production programmes, the receipt of documentation or licences and the putting into service of new production capacities shall not be considered as additional costs.
(3) The costs referred to in paragraph 1 (f) include:
(a) the cost of the necessary adjustments to non-operational machinery and equipment;
(b) the costs of the necessary adjustments to standard machinery and equipment which have been used according to the project in one file with non-operating machinery and equipment.
Other costs of science and technology development
Other costs of developing science and technology according to § 2 (b) (b) the costs of initial opposition proceedings, the costs of scientific and technical information, including industrial rights information, the costs of scientific and technical cooperation with abroad, scholarships for the education of scientists, the costs of subscribing and maintaining industrial rights items at home and abroad, or similar costs of research and development organisations and workplaces necessary to ensure the development of science and technology.
FINANCE RESOURCES
(1) The non-investment costs of the development of science and technology are financed
(a) state budgets;
(b) the technical development fund of the central authority (hereinafter referred to as the "technical development department fund"),
(c) technical development sectoral fund;
(d) the cost of the undertaking through the technical development reserve.
(2) The Ministry of Forestry and Water of the Republic also provides scientific and technical research in the field of air purity from sources laid down in specific regulations. *)
State Budget Funds
(1) The national budget of the Federation or of the national budgets of the Republics shall, according to the subordination of the organisations, be paid to the federal central authorities or central authorities of the Republics.
(a) expenditure on the activities of the research and development base budgetary organisations, including expenditure on cooperation with economic and contribution organisations in the management of scientific and technological development tasks;
(b) contributions to the operation of the research and development base contribution organisations.
(2) In addition, national budgets shall be provided for:
(a) invoices for dealing with the tasks of the State Science and Technology Development Plan outside the State Programmes; If the tasks are from state programmes of basic research, economic research and technical development, the resources to deal with these tasks are provided only from the Federation State Budget;
(b) invoices for dealing with the tasks of the ministerial plan for the development of science and technology, which are important in terms of planned social and economic development or which address structural changes in the national economy. Where the tasks transferred from the State Science and Technology Development Plan are concerned, the resources to deal with them shall be provided only from state budgets; in other cases, state budget resources are provided to address these tasks only in sectors where the Ministry of Technical Development cannot be established at a sufficient level (in particular in the health, education and agriculture sectors) and, exceptionally, in other sectors after prior consultation with the relevant Ministry of Finance,
(c) the cost of developing technical and economic studies if they form an essential part of or are necessary for the preparation of scientific and technological development tasks financed from state budgets.
(3) The national budgets shall not be allocated to sectoral technical development funds.
(4) The resources of the State Budget shall be secured by central government (hereinafter referred to as "central authorities') in their budgets according to their budgetary composition and in their financial plans.
(5) Organisations managed by national committees, where they deal with the tasks of the development of science and technology financed by state budgets, are provided with the means to deal with them in the form of a special-purpose subsidy during the year from state budgets. National committees and organisations managed by them shall not secure such funds either in their budgets or in their financial plans; This appropriation is intended to cover the following expenditure:
Technical Development Department Fund
(1) The technical development department fund shall be composed of:
(a) from the sources laid down in the specific regulation, *)
(b) the appropriations received for the results of the work carried out by the technical development department,
(c) the appropriations for the items remaining after carrying out the tasks financed by the technical development department fund.
(2) A technical development department fund shall be provided for:
(a) the payment of invoices for dealing with the tasks of the ministerial science and technology development plan required for the planned development of the sector concerned, address structural changes in the sector and the results of which will be applicable in several production units;
(b) grants to cover the costs of dealing with the tasks of the technical development programme and certain activities in the field of science and technology development (Section 14);
(c) reimbursement of the costs of carrying out studies and projects of rationalisation measures and model rationalisation projects applicable in several production units, where such studies, projects and projects are part of a sectoral science and technology development plan.
(3) The technical development department fund may not be used to finance the tasks of the development of science and technology financed by state budgets.
Technical Development Trade Fund
(1) The Technical Development Trade Fund shall be composed of:
(a) from the sources specified in the specific regulation, * *)
(b) the appropriations received for the results of the work carried out by the technical development sectoral fund;
(c) the appropriations for the items remaining after the completion of the tasks financed by the technical development sector fund;
(d) grants to cover the costs of dealing with the technical development programme's tasks and certain scientific and technical development activities.
(2) The technical development sectoral fund shall be paid:
(a) addressing the tasks of the Technical Development Sector Plan carried out by the Directorate-General in its own direction;
(b) invoices for the management of tasks and other scientific and technical development work and services for the needs of the technical development sectoral plan by other organisations for the branch directorates;
(c) the share of the coordination centre in the management of tasks financed by the State budget in the holding [Paragraph 11 (1) (b)];
(d) the contribution of part of the appropriations to the technical development department fund;
(e) grants to cover the costs of dealing with the tasks of the technical development business plan to subordinate undertakings;
(f) the development of studies and projects on rationalisation measures and model rationalisation projects applicable in several enterprises where such studies, projects and projects are part of the technical development sector plan.
(3) Unspent funds from the technical development sector fund are not forfeited at the end of the year.
Technical development costs of the firm
(1) Costs with time resolution through the technical development reserve * * * are to be reimbursed
(a) addressing the tasks of the technical development business plan carried out by the undertaking in its own direction;
(b) invoices for the management of tasks and other works and services in the field of scientific and technological development for the needs of the company technical development plan by other organisations for the enterprise;
(c) invoices for the management of the tasks of the development of science and technology financed by the State budget in proportion (Section 12),
(d) the development of studies and projects for rationalisation measures, where such studies and projects are part of the technical development business plan.
(2) The balance of the technical development reserve is transferred to the following year.
Method of financing
Organisations are required to deal with the tasks of developing science and technology and other work and services in this field
(a) between budgetary organisations free of charge;
(b) in other cases, for consideration and for price under price regulations.
Tasks financed by state budgets
(1) The tasks of the State Plan for the Development of Science and Technology and the tasks of the Department Plan for the Development of Science and Technology financed by the State budgets (Section 6 (2) (b)) are financed by:
(a) by the resources of the relevant State budget in full; or
(b) the resources of the relevant State Budget and the resources of the Technical Development Sector Fund, the amount of the State Budget resources being determined by an amount expressing the percentage of the costs planned to meet these tasks (hereinafter referred to as "share-financed tasks"). State budget appropriations shall be drawn up at a percentage equivalent to a fixed share of the planned costs, up to a maximum of the amount fixed in the State budget.
(2) The percentage of the share financing from the costs planned for the management of tasks shall be fixed by:
(a) for the tasks of the State Science and Technology Development Plan, the Federal Ministry of Technical and Investment Development, or the relevant Ministry of Construction and Technology of the Republic, on a proposal from a superior central authority;
(b) for the tasks of the ministerial plan for the development of science and technology financed by state budgets, a superior central body.
(3) The management of the tasks of the development of science and technology financed by the state budgets is provided by organisations which are coordinating centres ("coordination centres') and are capable of coordinating work on the task also in financial and accounting terms.
(1) Undertakings directly subordinate to central authorities may participate in the financing of the tasks of the development of science and technology which are financed by state budgets by paying invoices for dealing with these tasks up to the amount specified in paragraph 11 (2). In doing so, they shall include in their technical development costs [Paragraph 9 (1) (c)] invoices issued by the coordinating centre which had previously paid them to the co-solving organisations. The coordination centre shall draw state budget funds equal to the percentage of state budget funds from the total appropriations to cover invoices for solving the task in the current year.
(2) The coordination centre shall account for the payment of the co-respondents' invoices and the reinvoiced amount in the account separately for these purposes set up and kept by each task.
Financing of target premiums and exceptional remuneration in technical development
(1) A target premium and exceptional remuneration may be set out for successfully, quickly and economically addressing the tasks of the State Plan for the Development of Science and Technology and from the resources of the State budgets.
(2) The target premiums and exceptional remuneration are set out
(a) the Federal Ministry of Technical and Investment Development for the tasks of the State Plan for the Development of Science and Technology financed by the State Budget of the Federation after consultation or on a proposal from a superior central authority; for the tasks of state basic research programmes on a proposal from the Czechoslovak Academy of Sciences,
(b) Ministries of Construction and Technology of the Republics for the tasks of the State Plan for the Development of Science and Technology financed from the State budgets of the Republics after discussion or at the request of a superior central authority.
(3) The target premiums and exceptional remuneration are granted to economic organisations in the remuneration fund and budget and contribution organisations in the wage funds.
(4) Target premiums are granted
(a) in full after completion of a task the nature of which does not foresee the use of the results in service;
(b) up to 60% after the completion of tasks, the nature of which implies the subsequent use of the results in service; the remainder of the premium shall be granted after it has been started using those results in service.
(5) Exceptional remuneration is granted upon completion of the task.
Non-investment subsidies for technical development
(1) The subsidies provided by the central authorities from the technical development department fund *) are addressed to:
(a) the Directorate-General for the Management of Tasks of the Technical Development Sector Plan; they shall be provided at an amount equal to the share of the costs planned to deal with the task;
(b) economic organisations to cover the costs of certain scientific and technical development activities; they shall be provided at an amount equal to either a proportion of the total cost of the activity budgeted or the total cost budgeted.
(2) Subsidies provided by the Directorate-General for Technical Development are intended for subordinate undertakings to cover the costs of dealing with the tasks of the Technical Development Business Plan.
(3) Subsidies shall be provided in terms and under predetermined conditions; If the organisation fails to comply with the conditions under which the subsidies were granted, they shall be required to repay them.
(4) Exceptionally, non-investment grants for technical development may be granted to economic organisations from national budgets, in order to address tasks and activities arising from the serious needs of the planned social and economic development, in particular activities linked to the function of the head of the scientific and technological development sites and to the tasks of scientific and technical information. Subsidies shall only be granted on the basis of factually justified cases and in writing predetermined conditions, taking into account the financial situation of the organisation; the conditions must be determined in particular in detail the purpose of the subsidy and the period during which the subsidy is to be granted.
Compensation for the results of the tasks resolved
(1) The results of the solved tasks of the development of science and technology, or parts thereof, applicable to the introduction of new products, new production technologies and to the improvement of the economy, are transmitted to another organisation for further use for remuneration, at the agreed amount and within the agreed deadlines; If the results of the tasks financed by the national budgets are achieved, it shall be transmitted by the coordination centre. The Directorate-General for the Finance of Tasks [Paragraph 11 (1) (b)] and the Observers' Invoices for the Management of Tasks (Paragraph 12 (1)) transmit the results without charge.
(2) Organisations shall make payment to the coordinating centre either on a one-off basis or in annual instalments for a maximum period of three years. The repayment period shall begin on the date of transmission of the results.
(3) A co-ordination centre which solves and makes use of the result or part of the completed task financed in full by the State Budget may determine the amount of the remuneration to the State Budget
(a) for the tasks of the State Plan for the Development of Science and Technology by the Federal Ministry of Technical and Investment Development or by the competent Ministry of Construction and Technology of the Republic on a proposal from a superior central authority;
(b) for the tasks of the ministerial plan for the development of science and technology financed by state budgets by the central authority.
(4) The coordination centre shall pay the remuneration (remuneration) referred to in paragraphs 1 and 3 to the Central Authority's supervisor for the revenue budget account with the Czechoslovak State Bank (hereinafter the "Bank"); the payment document shall indicate the task number and the serial number of the task covered by the payment. The central authorities shall, in their records, divide the remuneration (remuneration) according to the order numbers of the tasks.
(5) The mandated central authority may leave up to 2% of the remuneration obtained to the coordinating centre, which:
(a) consider it a subsidy to economic result if it is an economic organisation;
(b) include in the cultural and social needs fund, if it is a budgetary or contribution organisation.
(6) Repayments for the results of the completed tasks of the technical development business plan are part of the company's revenues. The remuneration for the results of the completed tasks of the branch or company technical development plan to which the subsidy has been granted shall constitute the income of the branch technical development fund or part of the company's total revenues.
(7) Repayments for the results of the tasks financed by the State budget shall be paid to the State budget in proportion to the percentage in which the tasks were financed by the State budget; the remaining part is part of the overall income of the branch or enterprise. Repayments for the results of the completed tasks financed first from the State Budget and later from other sources shall be paid to the State Budget and to those resources in the proportion in which the tasks were financed.
(8) The amount of remuneration (remuneration) shall be determined taking into account the total resources spent on solving the task and the economic efficiency of implementing the results of the solution.
(9) Repayments (payments) for the results of the tasks solved are made by economic organisations for their costs (excluding the technical development reserve), either in the current year or in the future.
(10) The transfer of the results of the solved tasks of the development of science and technology abroad in the form of licensing and similar contracts shall be governed by specific rules. *)
Payment of funds for remaining items
(1) An organisation which has dealt with the tasks of developing science and technology is required to activate or transfer any remaining items (prototypes, test and test equipment, machines, apparatus, material, construction) to another organisation no later than one year after completion of the task.
(2) It shall take over the items which are of a basic nature and which the organisation may use itself. Articles which are not of the nature of the basic appropriations shall be taken over by:
(a) economic and contribution organisations to stocks;
(b) the budgetary organisation as free of charge material or small and short-term items; the funds at the level of their valuation are linked to a permanent financial saving.
(3) If the organisation uses the articles before the task is completed, it shall act mutatis mutandis in accordance with the preceding paragraph.
(4) The resources generated by the use of the items remaining after the tasks of the technical development business plan are part of the company's total revenues. The resources generated by the use of the items remaining after the completion of the tasks of the technical development or of the company plan for which the subsidy has been granted shall constitute the income of the technical development branch fund or part of the total revenues of the enterprise.
(5) The appropriations obtained by using the items remaining after the tasks financed by the State budget have been completed shall be entered in the State budget; where the tasks are financed by participation, the appropriations shall be paid at the percentage in which the tasks have been financed by the State budget and the remainder of the appropriations shall be part of the total revenue of the branch or undertaking. The appropriations generated by the use of the items remaining after the fulfilment of the tasks financed first from the State budget and later from other sources shall be made available to the State budget and to those resources in proportion to the proportion in which the tasks were financed.
(6) Organisations shall pay or include in their revenues the resources obtained by using the items remaining after the completion of the scientific and technical development tasks, at the rate of:
(a) the replacement purchase prices, less the authorisations, if they are articles which they transfer to their basic means; or
(b) prices determined in accordance with price regulations (or turnover tax rules), if they are articles which they transfer to stocks.
(7) The organisations shall pay the appropriations obtained by using the items remaining after the completion of the tasks separately from the remuneration for the results of the tasks resolved.
Management of invoices for solving the tasks of the State Science and Technology Development Plan
(1) The resources of the State Budget to cover invoices for dealing with tasks at the level resulting from the State Science and Technology Development Plan for the year in question are provided by the Coordination Institute
(a) in the draft financing plan, where the organisation is an economic organisation;
(b) in the draft budget, if the organisation is budgetary or contribution.
(2) The mandated central authority shall set an annual budget limit for each individual task to cover invoices. Where the task is financed in proportion to the share, it shall set a limit equal to the percentage of the State budget resources of the total appropriations to cover the invoices for the management of the task in the relevant year.
(3) When transmitting the limit to the coordinating centre, the central authority shall indicate:
(a) on the front page "Limit notification" means the serial number of the task before the expenditure account number, the name of the coordinating centre and the name and number of the task;
(b) on the back of the "Notification of the limit" period for the completion of the task and the price for its solution. If the task is financed in proportion, it shall also indicate the amount of State budget funds to cover invoices and the percentage by which such funds will be transferred to a special account (Section 20 (2) (b)).
Amendments and repeal of the budgetary limit
(1) If, during the year, there is a higher need for resources as a result of a faster solution to the task, the central supervisor may increase the budgetary limit for the coordination centre to cover invoices, provided that:
(a) the cost of solving the task is not exceeded;
(b) the total amount of funds allocated in the budget of the central authority to cover invoices for dealing with the tasks of the State Science and Technology Development Plan shall not be exceeded;
(c) in cases where the task is financed by a share, the increase shall correspond to a maximum of a percentage of the State budget resources from the total appropriations intended to cover the cost of the cost of the task in the year in question and shall not exceed the total amount of the State budget intended to finance the task.
(2) If there is a lower need during the year to manage the task, the superior central authority may adjust the limits to the following years under the conditions set out in the preceding paragraph.
(3) The mandated central authority may make a change to the overall limit if, as a result of an approved change in the task, the price for its solution is changed; in that case, the central authority may also amend the annual limit.
(4) The mandated central authority shall abolish the unused part of the limit and the possibility of further drawing on the State budget for each task no later than two months after the deadline set for the performance of the task in the State Science and Technology Development Plan.
Expenditure budget account and special account
(1) On the basis of the annual budget limits, the Bank sets up expenditure accounts for the tasks of the State Science and Technology Development Plan financed by the State Budget in full and in part on the basis of invoices to the coordinating workplaces.
(2) The Coordination Centre focuses on the special account opened by the Bank on its request, the resources of the branch headquarters involved in the financing of the task. Funds in this account shall not be remunerated, shall not be forfeited at the end of the year and shall not be used for other purposes.
(3) The Division Directorate transfers its funds to a special account of the Coordination Centre at the dates agreed with the Centre in order to ensure the smooth financing of the task.
Reimbursement of invoices for solving the task
(1) The coordination centre pays
(a) invoices for tasks dealt with by cooperative organisations;
(b) in-house invoices for tasks solved by the coordinating centre; the condition is that the workplace is an economic or contributory organisation and solves the whole or part of the task itself.
(2) The coordination centre shall pay the invoices referred to in the preceding paragraph as follows:
(a) where the task is financed in full from the State budget, from the expenditure budget account;
(b) where the task is financed in part from a special account; transfer at the same time to that account an amount from the expenditure budget account equal to the percentage of the national budget appropriations of the total appropriations to be charged for the cost of the cost of the task in the year concerned.
(3) If the budgetary organisation solves the entire task financed by the State budget and the coordination centre is the budgetary organisation, the branch directorates shall carry out their resources corresponding to a percentage of the funding of the task to the coordinating centre; the establishment takes them to the central authority's supervisor to the bank's revenue account.
Registration and control
(1) The coordination centre shall provide an overview of the overall sources of funding and of the resources spent to deal with tasks. It shall keep an analytical record of the appropriations spent by task and an overview of the total appropriations spent for each individual task throughout the period of its resolution.
(2) The coordination centre must check the accuracy of the invoices submitted by the co-solving organisations. The control of invoices may be reserved for the management of the central authority, the branch directorate involved in the financing of the task, or the undertaking paying the specified amount of invoices for dealing with the task; this is without prejudice to the control obligation of the coordinating centre.
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Regulation Information
| Citation | Decree No. 141 / 1971 Coll., on the financing of the non-investment costs of the development of science and technology and similar activities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.12.1971 |
|---|---|
| Effective from | 01.01.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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