Decree of the Ministry of Finance and the Central Council of Trade Unions No. 145 / 1968 Coll.
Decree of the Ministry of Finance and the Central Council of Trade Unions on the Fund of Cultural and Social Needs and on the Incentive Fund
Valid
Effective from 19.11.1968
145
DECLARATION
Ministry of Finance and Central Council of Trade Unions
of 31 October 1968
on a fund of cultural and social needs and an incentive fund
The Ministry of Finance pursuant to § 391 (2) of the Economic Code No. 109 / 1964 Coll., pursuant to § 20 (1) (a) of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the Management of Budgetary Funds, and the Central Council of Trade Unions pursuant to Article 25 of the Resolution IV of the General Trade Union Convention, Annex to Act No. 37 / 1959 Coll., on the status of the Racial Committees of the Revolutionary Trade Union Movement, as amended by the Annex to the Labour Code No. 65 / 1965 Coll., provides:
Cultural and social needs fund for economic organisations
(1) The allocation of funds to the cultural and social needs fund *) shall be made during the year of the advance payment at a monthly rate corresponding to the creation of resources of the fund from the beginning of the year. On request of the ROH Racing Committee, advance payments may be made to the Fund up to the amount of the quarterly minimum allocation. * *)
(2) The funds shall also include amounts obtained from the transfer of ownership (including the liquidation proceeds) of property acquired from the fund, transfers from other funds, or funds from cash remuneration received by the organisation to the Red Battalion or standard, interest on the fund's deposited and borrowed funds, profits from the catering industry, contributions from other organisations.
(1) The Fund's resources are used for cultural, social, housing, health, recreational and physical purposes, in particular for the acquisition of investments and other objects of lasting value. Furthermore, they can be used for the purposes of catering, organisational and cultural educational activities of ROH and youth organisations, foreign study tours and non-monetary rewards.
(2) The Fund's resources cannot be used to increase the Fund for Workers and the Reserve Fund.
Budget and contribution organisations' incentive funds
(1) The incentive fund is set up by budgetary and contribution organisations.
(2) Local national committees in small municipalities and small budget and contribution organisations may pool to create and use incentive funds.
Budgetary organisations
The fund's resources are: *)
(a) contribution * *) from the budget of an organisation which accounts for 0,8% of the total gross wages and salaries, including the remuneration and premiums actually paid from the wage fund; for national committees, also on the remuneration paid to the officials of the national committees (including the uniform sum of remuneration) and on the income of CO and PO members;
(b) a 50% share of own budget savings * * *) of non-investment expenditure of centrally managed organisations and the same share of unspent non-subsidised non-investment expenditure of national committees and organisations managed by them, after deduction of unspent funds of the wage fund, civil defence and cooperation expenditure savings. For centrally managed organisations, non-investment funds which have been saved in connection with cancelled tasks and savings resulting from non-performing tasks are not the source of the incentive fund. The basis for calculating the share of the national committees shall be non-investment expenditure which the national committee implements directly and not through or for the benefit of subordinate organisations, with the exception of non-investment subsidies, non-refundable loans and transitional assistance. For organisations managed by national committees, the managing national committee may, when approving the final account and the financial settlement, reduce or deny this proportion in the context of failure to perform tasks;
(c) a 50% share of revenue †) achieved above the approved budget after deduction of expenditure by which the budget has been exceeded. Revenue which is not the source of the Fund shall set out the budgetary composition for the organisations concerned for the current year. Furthermore, the resources of the Fund are not revenue from CO activity, incidental revenue (as defined in the budget structure), as well as other revenue to be determined by the directly superior authority (the managing national committee vis-à-vis the budgetary organisations it manages) on the basis of a recommendation from the competent central authority. In the case of national committees, the basis for calculating the proportion of excess revenue achieved in the section "Revenue from budgetary organisations' and in administrative charges;
(d) contributions made by the National Committee in accordance with its reserve and development fund;
(e) the amounts obtained from the payment of the administration or the transfer of ownership (including the proceeds of liquidation) of the assets acquired by the Fund;
(f) other resources laid down in specific regulations † †) or agreed with the Ministry of Finance or for organisations managed by the SNR with the mandate of the SNR for finance;
(g) contributions from other organisations.
Exceptional share
The central authorities, or other organisations which do not receive revenue above the approved budget, may grant an exceptional share of the government budget reserve to the incentive fund. From this allocation, requested by the central authority for itself and by the subordinate organisation, the latter shall provide an exceptional share in the incentive fund to a subordinate organisation which has performed more work or more tasks, without increasing budgetary expenditure and without increasing budgetary revenue.
Use of the incentive fund
The funds shall be used:
(1) To provide cash rewards to the collective workers or individual workers of an organisation that has achieved better economic results. For remuneration *), no more than 30% of the funds transferred to the Fund in the current year may be used after deduction of the contribution [Paragraph 4 (a)], of the amounts from the payment of the administration or the transfer of ownership (including the proceeds from liquidation) of the assets acquired from the Fund and from the special resources referred to in Section 4 (f). The remuneration paid from the incentive fund may exceed the limit of the wage fund approved in the budget.
(2) The fund's resources are also used for cultural, social, housing, health, recreational and physical purposes, in particular for the acquisition of investments and other objects of lasting value, for the purposes of racing, for the organisational and cultural educational activities of ROH and youth organisations, for improving the equipment of the organisation, for foreign study tours and gifts.
(3) The Fund's resources cannot be used to raise approved wage funds.
Management
(1) Fund funds are not forfeited at the end of the year and are transferred to the following year. Remuneration appropriations (Paragraph 6 (1)) not used in the previous year may be used for the following year to pay the remuneration or for the purposes referred to in Paragraph 6 (2).
(2) The management of the Fund shall be separate from the organisation's normal budget management. A separate half-yearly statement shall be drawn up on the condition and movement of the Fund's funds. The accounting shall be carried out in accordance with methodological guidance issued by the State Statistical Office. The funds of the Fund of Budget Organisations shall be deposited in a special interest-bearing account with the State Bank or the State Savings Bank.
(3) The share of the contribution [Paragraph 4 (a)] granted by the organisation to the incentive fund shall be transferred to the fund at the end of the quarter. On request of the ROH racing committee, advance payments may be made up to the amount of the quarterly contribution. Income shares above the approved budget and savings on non-investment expenditure shall be transferred to the Fund only according to the result of the year-round management (to be carried out in the bank addendum, at the latest for the national committees on the financial settlement for the last year); an advance may be granted on those shares during the year after the end of the quarter, which may not exceed one half of those shares for the preceding quarter; when paying expenditure from the Fund, the organisation must ensure that, until the results of the management are approved, they are only an advance share which may or may not be granted at all. In the case of revenue obtained from a contract activity carried out in excess of the normal activity, the share in the incentive fund may be transferred as soon as this exceptional income has been obtained.
(4) The amount of transfers made and the eligibility of resources received for the Fund for the year-round shall be examined by the authority responsible for examining the annual accounts; on the basis of an examination, the competent authority shall decide on the final amount of the allocation to the Fund. In the case of national committees, the national committee shall review the legitimacy and decide on the final amount of the allocation to the Fund in its competence, at the same time as the approval of the final account and financial settlement, including as regards the organisations managed by it.
Contribution organisations
(1) Paragraph 4 (a), (d) to (g) applies to the resources of the incentive funds in the contribution organisations.
(2) In addition, the sources of the incentive funds shall be shares in the improved economic result against the operating contribution or the fixed contribution up to 60% of the appropriations remaining to them after deduction of savings for the CO contribution; the remaining part of these funds are transferred by these organisations to their reserve fund. The amount of transfers made and the eligibility of resources received for the incentive fund for the year-round shall be examined by the authority responsible for examining the annual accounts; on the basis of an examination, the superior authority shall decide on the final amount of the allocation to the fund. For organisations managed by national committees, the managing national committee may, when approving the final account and financial settlement, reasonably reduce or deny this proportion in the context of failure to fulfil tasks.
(3) The second sentence of Article 6 and Article 7 (1) shall apply to the use of the funds of incentive funds in contribution organisations.
(4) Contributions organisations may set up a special account for the incentive fund in the State Bank of the Czech Republic or the State Savings Bank.
Common provisions
(1) The resources of the fund of cultural and social needs and incentive fund (hereinafter referred to as "the Fund") serve all staff of the relevant economic, budgetary or contribution organisation (hereinafter referred to as "organisations"). The budget of the Fund shall be approved and the use of the Fund shall be decided by the members' meeting of the ROH section, workshop or basic organisation or conference of ROH delegates. The approved budget shall become part of a collective agreement or cooperation agreement.
(2) The order for the use of funds from the Fund is signed by the authorised official of the relevant trade union body (ROH racing committee, business committee, or branch committee or coordination meetings of ZV ROH presidents) and by the authorised staff of the organisation.
(3) Transfers of management and ownership of the assets acquired from these funds are always carried out by organisations in agreement with trade unions. *)
(4) Loans from the Fund are granted under a written contract. If an interest rate loan is granted, the interest rate may not exceed the standard rates of the State Savings Bank for loans to the population.
(5) The amounts of the Fund for the financing of equipment of an investment nature are laid down in an agreement between the organisation's management and the basic organisation ROH. This appropriation may be used only for the purposes laid down by a collective agreement or cooperation agreement.
(6) In the case of organisational changes, it shall be transferred to the receiving organisation for which the Fund is the relative part of the Fund's funds corresponding to the transferred wage fund (or the number of employees employed) as at the effective date of the change.
(7) The management of the Fund's funds is subject to control by both the State and the ROH authorities.
Final provisions
The provisions of Part 2 on incentive funds shall not apply to the services of the armed forces in the field of responsibility of the Ministry of National Defence and the Ministry of Interior and to the services of the railway army in the field of competence of the Ministry of Transport. The scope of Part 2 of the Order for the other departments of the Ministry of National Defence and the Ministry of Interior shall be determined by the competent department minister in agreement with the relevant Central Committee of the Trade Union.
I. Decree No 2 / 1967 Coll., on incentive funds and the financing of certain expenditure in budgetary and contribution organisations, is amended as follows:
1. Paragraphs 1 to 6 and 10 are deleted;
2.
"For serious reasons, the Ministry of Finance may allow exemptions from the provisions of this Order."
II. Decree No. 48 / 1967 Coll., on the Fund for Cultural and Social Needs and the Financing of Certain Activities of State Economic Organisations, is amended as follows:
1.
(a) paragraph 1 shall read as follows:
"If this decree refers to an undertaking, it is an undertaking to which the provisions of Part Two of Government Decree No. 100 / 1966 Coll., on the planned management of the national economy apply; '
(b) paragraph 3 is deleted;
2. Part One is deleted;
3.
"The Ministry of Finance may, for serious reasons, authorise exemptions from this decree."
The Ministry of Finance may allow exemptions from the provisions of Sections 4, 7 to 10 of this Decree.
This decree shall take effect on the day of its publication. Paragraphs 4 (a) and 7 (2) first, second and third sentences shall become effective on 1 January 1969; until then, the provisions of § 2 (1) (a) and § 5 (5), second sentence of Decree No. 2 / 1967 Coll.
Chairman of the Central Council of Trade Unions:
Polack v. r.
Minister of Finance:
Ing. Succharda v. r.
*) The creation of a fund of cultural and social needs is regulated in § 34 of Decree No. 100 / 1966 Coll., on the planned management of the national economy.
* *) According to the Government's measure on Government Order No. 100 / 1966 Coll., on the Planning Management of National Economy, as amended by Government Regulations No. 83 / 1967 Coll. and No. 16 / 1968 Coll., approved by the Government Resolution No. 33 (Central Gazette No. 2 of 29.2.1968), the minimum allocation of the Fund's cultural and social needs from gross income or profit is 0,8% of the annual resources of the Fund working since the beginning of the year.
*) The resources of the Fund are not income obtained under Decree No. 39 / 1966 Coll., on secondary economic activities in certain schools providing secondary and higher education and in certain educational establishments, and income obtained under the Directives No. 30 for the activities of universities and their special purpose establishments under Section 5 (2) of the Act on Higher Education (MŠK Bulletin, Journal 17 of 20 June 1966), as well as income obtained for the free sale of school workshop products in schools managed by national committees (MŠK Bulletin, Journal 16 / 1966 - Principles for the free sale of school workshop products in schools managed by the NV).
* *) This contribution shall be budgeted.
* * *) The share in the incentive fund from the saved non-investment funds as well as the share in the excess income is provided as an expense from operating funds (see budget composition for the current year). However, these shares shall not be budgeted.
†) The share in the incentive fund from the saved non-investment funds as well as the share in the excess income is provided as an expense from the operating funds. However, these shares shall not be budgeted.
† †) E.g. No. 103 / 1966 Coll., on the financing of non-investment needs for the development of science and technology and similar activities.
*) Cash payments from the incentive fund may not be awarded to workers who have been awarded the same remuneration under other regulations.
*) § 16 of Decree No. 104 / 1966 Coll., on the Administration of National Property.
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Regulation Information
| Citation | Decree of the Ministry of Finance and the Central Council of Trade Unions No. 145 / 1968 Coll., on the Fund of Cultural and Social Needs and on the Incentive Fund |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.11.1968 |
|---|---|
| Effective from | 19.11.1968 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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