Decree of the Government of the Czechoslovak Socialist Republic No. 153 / 1971 Coll.

Q: What is Decree of the Government of the Czechoslovak Socialist Republic No. 153 / 1971 Coll.?

Government Order of the Czechoslovak Socialist Republic No. 153 / 1971 Coll., on the Information System of Organisations — Government Order of the Czechoslovak Socialist Republic on the Information System of Organisations.

Q: Is Decree of the Government of the Czechoslovak Socialist Republic No. 153 / 1971 Coll. still valid?

Yes, Decree of the Government of the Czechoslovak Socialist Republic No. 153 / 1971 Coll. is still valid and effective.

153

GOVERNMENT REGULATION

Czechoslovak Socialist Republic

of 2 December 1971

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 Single System of Social Economic Information (hereinafter referred to as "the Act"):

Oddíl I

Preliminary provisions

§ 1

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

(2) Any socialist and other organisation (hereinafter referred to as "organisation") is required to establish its own information system to the extent provided for in this Regulation as part of a single system of socio-economic information.

§ 2

(1) Accounting, statistics and operational records are required by each organisation.

(2) The breakdown is required by state economic organisations (with the exception of money and insurance organisations), foreign trade organisations, production and consumer cooperatives, cooperative undertakings and undertakings and economic facilities of social organisations.

(3) The obligation to calculate shall apply to the organisations referred to in paragraph 2 only if their main activity is industrial and construction production, project, geological, geodetic and cartographic work, agricultural and forest production, passenger and freight transport, foreign trade, public and racing catering, the purchase of agricultural products, municipal services and accommodation services.

(4) The obligation to organise special records, passports or registers and the obligation to produce other information of a socio-economic nature * *) shall be governed by regulations issued by the Federal Statistical Office.

§ 3

The classification and grouping of information shall be carried out by the organisation in accordance with the single system of socio-economic classifications and code lists and with the budget classification.

§ 4

The organisation shall draw up accounting and statistical reports, which shall consist of the reporting of the organisation, from the initial records and from the usual entries in the accounts, the operational records or other fields of the information system.

§ 5

(1) On the basis of data obtained in the fields and circuits of the information system, the organisation shall carry out analyses of its activities. The analyses are, on the one hand, partial, aimed at a certain part of the organisation's activities and, on the other, aggregated, relating to the organisation's activities as a whole.

(2) The results of the analyses shall be summarised in conclusions proposing measures to improve the organisation's activities.

§ 6

The Organisation shall establish its information system in such a way as to ensure both information for its own use and the needs of senior bodies, as well as information for State Statistics or the Federal Ministry of Finance and Financial Authorities of the Republics, as well as other authorised authorities.

§ 7

(1) The information system must be managed in a consistent way within the organisation so that its individual fields and circuits are interconnected and interconnected.

(2) The organisation is obliged to make assumptions for information to be obtained in a timely, complete, truthful and rational manner in the information system; if necessary

(a) ensure continuity and comparability of related data obtained from different sources;

(b) ensure compliance with the principle of one number on the same facts observed in several fields of the information system;

(c) combine the processing of data carried out by different methods and use computer techniques effectively;

(d) ensure, in the monitoring and processing of information, consistency as far as possible between aspects of organisation, economic, territorial or other aspects relevant to management and planning;

(e) organise, where possible, the multipurpose use of information.

(3) The organisation shall ensure the accuracy of the information by the internal control system.

§ 8

The head of the organisation shall be responsible for:

(a) creating conditions for the efficient and rational functioning of the information system in the organisation;

(b) for the universal use of the information system for management and decision-making;

(c) for the correct and timely provision of socio-economic information to the competent authorities.

§ 9

Information systems are mainly used

(a) the objective recognition and assessment of the state and activity of the organisation and the national economy and the trends in their development;

(b) assessing the effectiveness of the national economy management system;

(c) drawing up concepts for the development of the organisation, supporting documents for the establishment of national plans for the development of the national economy, national budgets, economic plans or other national economic plans and for monitoring their implementation;

(d) routine management and decision-making at all organisational stages;

(e) to protect socialist property, to promote economy and efficiency, to exercise material interest, to develop workers' initiative, to participate in management and to define and control their material responsibility;

(f) control and review of the organisation's economic activity, in particular its relations with national budgets and national committees;

(g) the surveys carried out by the authorities of State statistics or other competent authorities, and the provision of documents for the purposes of the passports, registers (registers) and registers organised by them.

Oddíl II

Accounting

§ 10

(1) The accounts shall monitor the state and the movement of economic resources, identify the outcome of the management of the organisation as a whole and, where appropriate, in a more detailed breakdown and assess its management of analyses, in particular the activity of the organisation, its achievements and its causes, from the value side.

(2) The accounts must be conducted in such a way as to provide information, in particular, for the preparation and monitoring of the implementation of national economic plans, in particular national budgets, financial plans and price development plans, for the establishment of economic balances, for the protection of socialist ownership, for the calculation and budget management, for the application of material interests, for the identification and revision of the organisation's relations with national budgets and for the budgets of national committees, for day-to-day management and for the control and revision of the organisation's management.

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

§ 11

(1) Accounting includes financial documents, books, financial statements and other accounting documents.

(2) The accounts must be kept in accordance with the accounting chart and the guidelines provided for in Section 35 (3) of the Act by the Federal Ministry of Finance in an agreement with the Federal Statistical Office.

(3) In principle, accounting is conducted in cash units.

(4) Accounting must be conducted in a timely, conclusive manner and according to the dual system; must be complete and true.

§ 12

(1) The entries in the books (accounting records) must be accompanied by documents verifying the economic or accounting operations carried out (accounting documents).

(2) The accounting documents shall be accounted for in principle in the period with which the transactions audited are economically related (accounting year); the basic accounting year shall be the calendar month.

§ 13

Organisations shall check the accuracy of the accounts. Accounting documents and accounting records shall be kept under review both in substance and in formal terms.

§ 14

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

(2) The basic accounting statements constituting the organisation's financial statements are, in all organisations except the budget balance sheet and the profit and loss account and in the budgetary organisations, the balance sheet and the budget implementation statements.

(3) The annual accounts and accounts drawn up at the date of the cancellation of the organisation must be examined and approved in the manner laid down by the Federal Ministry of Finance in an agreement with the Federal Statistical Office.

Oddíl III

Breakdown

§ 15

(1) In the context of the plan and the assessment of the facts, the use of value relationships creates assumptions for measuring, controlling and evaluating the organisation's management according to its internal aspects.

(2) The calculation must be organised in such a way as to ensure, in particular, the performance of the tasks of the financial plan, to provide information for the calculation and setting of prices and clearing rates, for operational control of the management and for the application of internal material interests, and to promote the development of workers' initiative and their participation in management.

§ 16

The breakdown is based on:

(a) indicators of the organisation's economic plan (in particular the tasks set out in the financing plan) and its development into internal services;

(b) technical and economic standards;

(c) an evaluation of the results achieved by the organisation.

§ 17

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

(2) The figures in the balance sheets are expressed in units of money and, where appropriate, in units of quantity.

§ 18

For the purpose of assessing the results of the activities of each body of the organisation, the balance sheet data shall be compared with the results found in the accounts.

Oddíl IV

Calculation

§ 19

(1) The calculation shall include the different components of the performance price (products, works and services) and their sum per calculation one and shall assess the cost-effectiveness and efficiency of the performance; the calculation leader is the sales and intra-corporate performance defined by quantity, time or other means.

(2) The calculation of the performance price must be organised in such a way as to provide timely information in particular for the planning, production and control of performance prices, the valuation of unfinished production and products, the monitoring of performance profitability and the normal decision-making process.

§ 20

(1) The calculation of the performance price is broken down into items

(a) the type calculation formulas for each sector of the national economy or groups of such sectors; and

(b) sectoral calculation formulas derived from type calculation formulas for the needs of individual sectors of the national economy or groups of sectors.

(2) The Federal Ministry of Finance, in agreement with the Federal Statistical Office and the Federal Price Office, establishes, pursuant to Paragraph 35 (3) of the Act, the type calculation formulas and guidelines for them and, on a proposal from, and on the basis of, central bodies or central management bodies, the type calculation formulas and guidelines. The guidance on the type calculation formula and the sectoral calculation formula guidelines shall also specify the extent of the calculation obligation unless specified by specific rules.

§ 21

(1) Calculation of performance price is compiled

(a) prior to performance as a preliminary calculation;

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

(2) The preliminary calculations are based on technical economic standards, standards, accounting rates used in the accounting system, or on technical economic calculations and resulting calculations. The resulting calculation is based on accounting data or operational records.

(3) The preliminary and resulting calculations of the same calculation order must be factually and formally comparable.

§ 22

The data of the individual calculation formula items shall be determined in the preliminary calculation or shall be calculated in the resulting calculation per calculation element at the level in which they are related in substance and in time.

§ 23

(1) The calculation shall be drawn up on the calculation sheets, provided that they are not replaced by the accounting or accounting documents or, exceptionally, by the documents of the operational records. The entries on the calculation sheets must be supported by documents (calculation documents).

(2) Calculations are compiled in cash units and, where appropriate, quantity units are included.

Oddíl V

Statistics

§ 24

(1) Statistics shall collect and process data on mass socio-economic phenomena of all kinds using statistical, or mathematical, statistical and statistical methods, and shall produce statistical reports or balance sheets, and the results shall be evaluated in analyses which examine in particular the past and expected developments of the observed phenomena, its causes and consequences, the relationship and dependence between phenomena and their structure.

(2) Statistics must be organised in the organisation in such a way as to provide information, in particular, to develop concepts for the development of the organisation and its activities, to develop national economic plans and to monitor their implementation, to conduct day-to-day management and decision-making, to develop a work initiative and to carry out statistical surveys carried out by the national statistics authorities or other competent authorities.

§ 25

For its statistical activity, the organisation shall draw data in particular:

(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 or other authorities on the external conditions relevant to the management of the organisation.

§ 26

Statistical reports shall be compiled from records of operational records or other branches of the information system.

§ 27

Socio-economic phenomena are monitored in statistics in terms of quantity (extent), in terms of money (value), in terms of time, in terms of labour, or in other aspects and their combinations.

§ 28

Indicators relevant for monitoring long-term developments are kept in time (s) rows. In doing so, the organisation shall maintain the time series of indicators to be determined by the Federal Statistical Office in cooperation with the relevant central authorities and shall carry out the calculations as set out by that authority in the manner set out in the organisation changes, changes in methodology, prices or other conditions affecting their comparability. The management of the time series of certain indicators may also be imposed by the central competent authority.

Oddíl VI

Operational records

§ 29

(1) In the operational record, socio-economic phenomena are continuously monitored mainly for the purposes of day-to-day management and decision-making and for the protection of socialist property. In addition, operational records are used to monitor indicators needed for reporting, unless 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. However, monitoring of certain facts in this register may also be imposed on the organisation by the superior authorities or the Federal Statistical Office.

§ 30

(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 cash units or in units of quantity or both of these units.

§ 31

(1) Operational records shall be regulated as required by the Federal Statistical Office.

(2) Which socio-economic phenomena in the field of accounting, or calculations, are more rational to monitor in the operational records, are jointly determined by the Federal Statistical Office and the Federal Ministry of Finance.

Oddíl VII

Particularly organised records, passports and registers

§ 32

(1) Organisations shall, according to their specific needs, develop information circuits in the form of specially organised registers, passports or registers. They group certain data from the fields of the information system, or they create some or all of the data on phenomena in the information system not otherwise monitored.

(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 documentation for the records, passages or registers (registers) carried out on a set of organisations.

(3) Paragraph 30 (2) applies mutatis mutandis.

§ 33

(1) The scope, manner and technique of the management of specially organised registers, passports and registers, as well as the manner, form and time limits for the provision of information from them to the competent authorities, shall be determined by the Federal Statistical Office in cooperation with the relevant central authorities for specific cases.

(2) Organisations may also, according to their specific needs, introduce organisations themselves, but are obliged to follow the principles set out in Section 7.

Oddíl VIII

Valuation of economic resources

§ 34

(1) In accounting, the economic resources shall be valued uniformly according to the following principles:

(a) basic funds shall be valued at 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 prices at which they were supplied 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 the prices established according to the preliminary calculation in the specified items, exceptionally by actual own costs or wholesale prices;

(e) valuations, foreign exchange, foreign securities, prices, claims and liabilities, participating interests and immovable property abroad, and other values whose valuation is expressed in foreign currency shall be converted into the Czechoslovak currency in accordance with the special rules;

(f) the funds, domestic securities, prices, claims and liabilities and other assets and liabilities denominated in the Czechoslovak currency shall be indicated by nominal amounts.

(2) More detailed provisions for the valuation of the economic resources referred to in paragraph 1 are laid down in the Accounting Schedule Directives.

§ 35

(1) Changes in the valuation of economic resources can only be made in justified cases (e.g. when prices change generally); the justification of the changes must always be duly demonstrated. It is not allowed to make changes in the accounts to the valuation of economic resources which would lead to a deliberate distortion of the results of the economy between periods.

(2) The method of valuation of economic resources in accounting is allowed only on 1 January.

(3) Differences in the price changes to the economic resources in the accounts, as well as changes in the way in which they are valued, are to be settled, unless otherwise specified by specific provisions, into the economic result of the organisation.

§ 36

(1) The principles set out in paragraphs 34 and 35 are applied mutatis mutandis to the valuation in the balance sheet and in the calculation, while ensuring continuity to the valuation methods used in the accounting.

(2) The principles set out in Sections 34 (1) and 35 apply mutatis mutandis to valuation in statistics and in operational records, unless otherwise provided by the Federal Statistical Office.

Oddíl IX

Inventarisation of economic resources

§ 37

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

§ 38

(1) In principle, economic resources must be inventoried at least once per calendar year; However, cash and prices must be inventoried at least once per quarter. The time limits for the inventory of money, wares, foreign exchange and other values in cash registers and cash institutions' vaults are governed by specific rules.

(2) By way of derogation from the principle referred to in paragraph 1, competent authorities 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, for progressive use items and for goods in stores whose inventory 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.

(3) The authorisation to shorten or extend the one-year (quarterly) period or to set a time limit in the cases referred to in paragraph 2 may be reserved for the field of competence of the competent central authority.

(4) The procedure for the inventory of economic resources will be adapted by a separate implementing act to the law; This Regulation shall also specify the cases in which inventory must be carried out exceptionally.

Oddíl X

Safeguard of information system documents

§ 39

The documents referred to in Sections 40 to 42, which are no longer required for ordinary work, are stored and stored in the accounting archives and entered in archive books.

§ 40

The accounting documents, with the exception of those referred to in Paragraph 41, shall be kept in the accounting records.

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

(b) the annual state accounts (together with reports on the results of the analysis) of the organisation which compiled them for at least 10 years following the year to which they relate;

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

(d) technical and organisational documentation related to the management of accounts in the form of sets (with all changes) for at least three years following the year in which the accounts were last kept in accordance with this documentation;

(e) lists of open-list accounts, lists of tables, lists of accounting books and archives, 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 cash-flow notes for goods (products) in retail stores and similar establishments, where the organisation is obliged to produce them, at least for the period up to the end of the second next inventory of goods in those stores and establishments and in the settlement of inventory differences;

(g) cash-flow blocks (documents) for services rendered or repairs for at least the period until external or internal revisions have been carried out where defects have not been found, or for the settlement of the defects identified, but for at least one year following the year to which they relate;

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

§ 41

(1) Accounting documents and other accounting documents relating to technical or legal documentation of buildings or land, with the exception of temporary buildings, and the inventory cards of basic funds are kept in the accounting archives until the relevant inventory items are disposed of from basic funds.

(2) Accounting documents and other accounting documents relating to claims and liabilities shall be kept in the accounting records for a period of five years, even if the guarantee or guarantee period, copyright or no end of the claims, arbitration, judicial or other proceedings or the claim is not paid or the obligation is fulfilled until the end of the year following the year in which those circumstances have ceased.

(3) 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 accounting archives until the Federal Ministry of Finance itself or at the request of the organisation has given its consent to their exclusion.

§ 42

The calculation notes and calculation documents, unless they are simultaneously accounting documents, shall be kept in the accounting records for at least three years following the year in question; For the same time, both the accounting records and the accounting documents shall be kept in the accounts to the extent specified by the Federal Ministry of Finance.

§ 43

In addition to the documents of the information system stored in the accounting archives, organisations shall store and store:

(a) the time series of indicators (Paragraph 28) for at least 20 years from the last entry on the relevant document;

(b) annual national statistical reports and other national statistical reports with an annual frequency of at least 10 years following the year to which they relate;

(c) national statistical reports with less than an annual frequency for at least five years following the year to which they relate.

§ 44

(1) Specific provisions shall apply to the further safekeeping of the information system documents referred to in paragraphs 40 to 42 as soon as their safekeeping in the accounting archives has ended, as well as to the decommissioning and shredding of all information system documents. *)

Citation	Government Order of the Czechoslovak Socialist Republic No. 153 / 1971 Coll., on the Information System of Organisations
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	27.12.1971
Effective from	01.01.1972
Effective until	-
Status	Valid

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

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