Decree of the Federal Ministry of Finance and the Central Council of Trade Unions No. 155 / 1975 Coll.
Decree of the Federal Ministry of Finance and the Central Council of Trade Unions on the Fund of Cultural and Social Needs
Valid
Effective from 01.01.1976
155
DECLARATION
Federal Treasury and Central Trade Union Council
of 8 December 1975
on a fund of cultural and social needs
The Federal Ministry of Finance, in agreement with the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic, pursuant to § 391 of the Economic Code No. 109 / 1964 Coll., as amended by No. 37 / 1971 Coll., and the Central Council of Trade Unions pursuant to Article 25 of the Resolution IV of the Trade Union Congress, Annex to Act No. 37 / 1959 Coll., on the status of the racing committees of the basic organizations of the Revolutionary Trade Union Movement, as amended by the Annex to the Labour Code provides:
GENERAL PROVISIONS
Subject matter and scope of the adjustment
(1) This decree provides for the creation, use and management of funds of cultural and social needs (hereinafter referred to as the Fund) in state economic organisations, budgetary and contribution organisations, in foreign trade organisations with the exception of cooperative undertakings of foreign trade, as well as in group enterprises and group special purpose organisations.
(2) Funds are not set up in the armed forces services of the Ministry of the Interior, the Ministry of Justice and the railway services of the Ministry of Transport. This decree shall apply to funds set up in other departments of the Ministry of Interior, unless otherwise provided by the competent Ministry of Interior in agreement with the competent Ministry of Finance and the Central Committee of the relevant trade union.
(3) This decree shall apply to budgetary and contribution organisations under the responsibility of the Federal Ministry of Defence, unless otherwise provided by the Federal Ministry of Defence in an agreement with the Federal Ministry of Finance and the Central Committee of the relevant trade union.
(4) Derogations for the creation and use of funds in the field of education are provided for by the Ministry of Education of the Czech Socialist Republic and by the Ministry of Education of the Slovak Socialist Republic in agreement with the competent Ministry of Finance and the Central Council of Trade Unions.
(5) In agreement with the relevant Ministry of Finance and the Central Council of the Trade Unions, central bodies which manage socialist organisations other than those referred to in paragraph 1 may provide for the establishment of a fund in those organisations under this Order.
Creation of the Fund
(1) The Fund is made up of a basic and supplementary allocation.
(2) Small contribution and budgetary organisations may pool to form and use the Fund.
State Economic and Foreign Trade Organisations
(1) The Fund shall be made up of a profit allocation and, where appropriate, a profit allocation by a superior body. The basic allocation shall be 0,8% of the annual amount of the wage paid for the current year [hereinafter referred to as the "annual amount of the wage '1)], but not less than 240, - CZK per worker 2) per year; this allocation is mandatory and guaranteed. The basic allocation is guaranteed even if the organisation does not show profit or loss; in this case it is guaranteed by the allocation from the sectoral or sectoral reserve.
(2) An additional allocation of up to 1,2% of the annual volume of wage resources depends on the fulfilment of three indicators. Each of them shall be awarded an allocation of 0,4% of the annual volume of wage resources where the basic allocation is 0,8%; an allocation of 1 / 3 of the difference between the basic and the maximum allocation (Paragraph 5 (1)) shall be granted where the basic allocation is 240, - CZK per worker. It shall also be considered as meeting the indicators if the organisation does not meet the determined profit and the third conditional indicator by up to 2% or if the determined proportion of total costs to the adjusted output or planned loss exceeds up to 2%.
(3) The indicators are the profit determined in the breakdown of the State plan and the State budget (not exceeding the planned loss) and the share of total costs (3) in adjusted output. The third conditioning indicator shall be determined by the management body in agreement with the relevant trade union body before the beginning of the year; for research and development base organisations, also in agreement with the Federal Ministry of Technical and Investment Development or the Ministry of Construction and Technology of the Republics. The change in this indicator during the year is not admissible.
(4) Basic allocation is allocated to the fund in group enterprises and special purpose organisations. The size of the additional allocation to these funds from the additional allocation to the group is decided by the group with the competent authority of the Revolutionary Trade Union Movement. In the event that a group enterprise or a group special purpose organisation does not show profit or loss, the basic allocation shall be guaranteed from the group reserve fund.
(5) Transfers from the Fund to the Construction Fund must be approved in advance by the membership meeting (conference) of the Revolutionary Trade Union Movement; transfers to other funds of the organisation or to the support fund of the trade union organisation are not authorised.
Budgetary organisations
(1) In budgetary organisations, the Fund shall be made up of a basic allocation of 1% of their budget from the annual wage appropriations, 4) but at least 240, - CZK per worker per year.
(2) The additional allocation shall depend on the achievement of budgetary savings and predetermined revenue:
(a) This appropriation may amount to up to 25% of the own budget savings of non-investment expenditure by central management of budgetary organisations and the unspent non-investment expenditure by national committees and bodies managed by them, which are not specifically subsidised or, where appropriate, subsidised by the State budget, or from the resources of the national committee of higher degrees (other national committee), or which are not assigned; these savings will be reduced by unspent wage resources, cooperative work savings, civil defence spending savings and planned scholarships. For centrally managed budgetary organisations, the Fund's additional allocation shall not be the source of non-investment funds which have been saved in connection with the cancelled tasks and savings resulting from failure to fulfil the planned tasks. The basis for calculating the additional allocation for 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 expenditure financed by special-purpose subsidies and subsidies from the state budget or national higher-level committee funds (other national committee), loans and transitional assistance, associated funds and other assigned resources;
(b) the source of an additional allocation of the same amount may also be revenue obtained above the approved budget after deduction of expenditure by which the budget has been exceeded. 5) The condition for this allocation is that the revenue determined in the approved budget of the organisation will be entered in the State budget. 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 Fund's resources are not revenue from civil defence activities, assigned revenue as defined in the budget structure, as well as other revenue to be determined by the directly superior body (the managing national committee vis-à-vis the budgetary organisations it manages and the national higher-level committee vis-à-vis the national lower-level committee). The basis for calculating the additional allocation for the national committees shall be revenue above the approved budget, which the national committee implements directly and not through or for the benefit of subordinate organisations. The competent authority which authorises the subordinate organisation to make an additional allocation to the Fund shall take due account of the expenditure incurred in the work which led to the acquisition of the surplus revenue. In the case of national committees, the basis for calculating the additional allocation shall be the excess revenue achieved under the heading "Revenue from budgetary organisations' and administrative charges;
(c) the competent Ministry of Finance may, in agreement with the Central Board of Trade Unions, provide for organisations which do not receive budget revenue for the allocation of the additional allocation and its amount, a source other than that provided for in point (b).
(3) For national committees and budgetary organisations managed by them, the additional allocation to the Fund may be increased, as decided by the Board of the National Committee and the relevant trade union body, up to a maximum limit (Paragraph 6 (1)) from its reserve and development fund.
(4) The correctness of transfers and the eligibility of resources received for the Fund shall be examined throughout the year by the authority responsible for examining the annual accounts. On the basis of the examination, the competent authority shall decide on the final amount of the additional allocation to the Fund. For central authorities and regional national committees, the respective resources obtained for the Fund and the amount of the additional allocation shall be assessed by the competent Ministry of Finance in agreement with those authorities.
Contribution organisations
(1) The basic allocation is 0,8% of the annual amount of wage, 4) at least 240, - CZK per worker per year.
(2) The additional allocation shall amount to a maximum of 30% of the improved economic result against the operating contribution or the contribution provided for in the approved budget. The savings on civil defence expenditure, the savings on outstanding planned tasks and the savings on cancelled tasks must be deducted in advance from the improved economic result.
(3) Where the organisation's budget does not include a contribution to the operation or contribution to the State budget and the organisation achieves an improved economic result, it may be awarded an additional allocation to the Fund by the competent authority which decides on the allocation to the Fund up to a maximum of 30% of that improved economic result.
(4) For contribution organisations managed by national committees, the managing national committee may, in the financial settlement of relations with the state budget for the previous year, reduce or refuse to grant this additional allocation in connection with failure to fulfil its tasks in agreement with the relevant trade union body. For centrally managed organisations, the competent department ministry shall decide to reduce the additional allocation or not to grant it in agreement with the Central Committee of the Trade Union.
(5) The Fund's resources for the contribution organisations managed by the National Committee may also be the contribution from its reserve fund and development.
Common provisions for the creation of the Fund
(1) Any allocation (including any transfers from the remuneration fund) to the fund in economic, budgetary and contribution organisations and foreign trade organisations may amount to a maximum of 2% of the annual wage appropriations. 6)
(2) The additional allocation shall not include the proceeds of the transfer (sale) of basic funds and other items acquired from the Fund, any gain from catering, part of the remuneration to the Red Borders of the fifth and sixth five years, the departments and central trade union committees, the repayment of loans and any interest on such loans, as well as interest on the resources deposited by the Fund.
(3) The competent Ministry of Finance may exceptionally allow, on a case-by-case basis, all specified indicators in an agreement with the Central Council of Trade Unions to increase the allocation above 2% for the need to grant loans for cooperative housing.
USE OF THE FUND
Purpose of the Fund
(1) The Fund serves a collective of working organisations and pensioners who have worked in the organisation until retirement; if other provisions of the Order so permit, it may also be used for the benefit of family members.
(2) For the purposes of the Fund, a spouse (spouse, type, partner), children until compulsory education, adolescents after compulsory education until the age of 26 years, if they are continuously trained or studied for a future occupation, or are unable to work for a disease or physical or mental illness.
(3) The Fund is used for political, cultural and educational activities, for racing and for housing, health, recreational, physical, social and other purposes. They shall be used primarily for the performance of the tasks of the comprehensive staff care programme and for the acquisition of investments and other items of lasting value. 7)
(4) In the context of the acquisition of investments, the Fund may purchase and contribute to the repair of the bus for recreational and cultural purposes; the bus repair can be contributed from the fund when it is under the administration or ownership of the basic organization of the Revolutionary Trade Union Movement.
Political, cultural and educational activities
(1) A contribution may be granted from the Fund to the acquisition, reconstruction, modernisation and equipment of the revolutionary trade union movement's cultural facilities. 8)
(2) The Fund may contribute to the political, cultural and educational activities of the basic organization of the Revolutionary Trade Union Movement. 9)
(3) In the context of political activity, the fund may contribute to the ideal educational work of the Revolutionary Trade Union Movement, the promotion of socialist competition, technical and economic promotion, and the material costs associated with the award of honorary honours to businesses, significant days of resorts and significant company anniversary.
(4) The Fund may also contribute to:
(a) costs of training the functional asset of the Revolutionary Trade Union Movement; catering expenditure is governed by the guidelines for the management of the basic organisations of the Revolutionary Trade Union Movement; 9)
(b) the payment of the undue loss of the issue of the racing journal, up to 30% of the loss;
(c) the payment of any deficit from the activity of the plant cultural facilities of the Revolutionary Trade Union Movement; 9)
(d) the payment of entertainment expenses (10) and, where appropriate, a gift in kind on the occasion of International Women's Day, children's events and pensions. The allowance may amount to a maximum of 50, - CZK per woman, child or pensioner for one action. An entertainment allowance may only be granted to those persons if they participate in the event;
(e) the organisational activities of the business committees (coordination committees or sectoral committees, as appropriate) of the Revolutionary Trade Union Movement;
(f) equipment (objects of a non-investment nature) of a school, nursery and nursery over which the organisation has taken over the patronage.
(5) As part of the cultural and educational activities of the basic organization of the Revolutionary Trade Union Movement, it is also possible to contribute from the fund to family members for cultural events including tickets to theatres, concerts, etc., interest activities of rings and sets of Revolutionary Trade Union Movement, purchase of books and magazines for professional libraries and trade clubs (red corners), lectures, film and meetings. However, in the interest of rings, the material used in rings cannot be covered.
(6) In addition, the fund can be used as an additional resource to provide a scholarship to economic organisation workers (including apprentices) when studying in secondary vocational schools. The requirement for a grant of a company scholarship is that the worker undertakes in writing to work in the enterprise after completion of the study.
Racing catering
The Fund may contribute to:
(a) the acquisition, reconstruction, modernisation and fitting of catering facilities; 8)
(b) expenditure eligible under the Fund under specific rules. 11)
Housing
(1) A contribution may be granted from the Fund as an additional resource for corporate housing construction and for the fitting-out of mass-scale housing facilities. 12)
(2) To deal with the organisation's own housing situation (not their family members or other persons), they may be granted a repayment loan from the Fund under a written contract. This loan may be granted for the construction or purchase of an apartment or a family house for personal ownership or co-ownership, for the composition of a cooperative member's share and for furniture furnishing, or for major building modifications of apartments and family houses (modernization, 13) for the construction, superstructure, reconstruction, major construction repairs) for personal ownership.
(3) A refundable loan can be provided from the fund and from the employee of the organisation to modernise the apartment used by it in homes of personal or socialist ownership.
(4) Interest may be paid on behalf of the employees of the organisation to which the public savings bank grants the housing loan referred to in paragraph 2 (except for furniture loans) up to the amount referred to in paragraph 5 (a), subject to a written agreement with them. This remuneration shall be made on a one-off basis at the rate of the interest costs on a regular basis for a loan granted by the State savings bank for a period of 10 years. Interest shall be treated as a loan to a worker who is waived on repayment of a loan from the State Savings Bank on which interest has been paid. It cannot be transferred to another person, nor can another organisation take over.
(5) Repayment loans from the Fund are granted under the following conditions:
(a) the amount of the loan referred to in paragraph 2 may be up to 35 000, - Cčs, under paragraph 3 to 10 000, - Cčs;
(b) the loan is due no later than 10 years after the conclusion of the loan contract;
(c) a loan for the construction or purchase of an apartment or family home (part of it) or the composition of a cooperative member may be granted at the same time to each of the spouses, the sum of the two loans may not exceed 35 000, - CZK;
(d) in principle, only one loan may be granted to the staff member of the organisation from the Fund. A second loan may be granted to him only in accordance with paragraph 2, provided that he has repaid the first loan granted to him from the Fund;
(e) the amounts lent shall be transferred to the non-interest-free accounts of the employees at the State Savings Bank (possibly the account of the building housing cooperative at the Czechoslovak State Bank); they may be used only for the purposes for which they were provided. They shall be released by the State Savings Bank in a similar manner to payments made on loans which it itself provides;
(f) a loan may not be granted where the purposes of paragraphs 2 and 3 have been financed from other business sources;
(g) on termination of employment, the loan (or the repayment of the interest as referred to in paragraph 4) shall be payable no later than 6 months from the date of termination of employment;
(h) the loan cannot be granted to cover the costs which were covered by the loan from the savings bank or other sources.
(6) In individual cases, for the purpose of stabilising the workforce, the organisation may grant the worker from the fund a loan for cooperative housing construction up to a maximum of 15 000, - which may be partially waived up to 90% if he meets a written commitment and will work continuously and live in the cooperative apartment for 10 years after it has been provided. This loan may only be granted once for that purpose, provided that the worker has not received another loan from the fund; it cannot be transferred to another person, nor can another organisation take over. In the event of failure to fulfil that obligation, the worker must repay the loan or its balance within six months of the end of the contract.
Medical and children's facilities
The Fund may be used to provide contributions to:
(a) acquisition, reconstruction, modernisation and equipping of health care establishments, as well as nurseries and nursery schools, 8)
(b) reconstruction, modernisation and equipment of sanitary facilities of the organisation (e.g. washrooms, dressing rooms, showers, etc. 12);
(c) improvement of the working environment (12) and purchase of facilities to increase health care for workers of the organisation.
Recreation
(1) The Fund shall cover the acquisition, reconstruction, modernisation and equipment and shall contribute, with the exception of expenditure borne by the undertaking under a special regulation, 14) to the operation and maintenance of company (race) recreational facilities in the Czechoslovak Socialist Republic.
(2) It is possible from the fund to provide workers with contributions to the selection recreation of the Revolutionary Trade Union Movement, corporate recreation in the domestic region (which includes all tours organised by the authorities of the Revolutionary Trade Union Movement), corporate recreation and thematic and cultural tours of the Revolutionary Trade Union Movement to socialist countries and pioneering camps of the Revolutionary Trade Union Movement. Recreation organised by the Central Trade Union Committees under the authority of the Central Council of the Trade Unions is considered a selective recreation of the Revolutionary Trade Union Movement. It is also possible to contribute to the recreation of family members. The allowance may not be granted to the worker in cash. It cannot be provided for pocket, overheads of the travel agency (handling fees, etc.), for transporting personal means of transport to and from the place of recreation.
(3) Business recreation is organized by a trade union and operated by an organization. The budget of the financial and material security of the operation of the business holiday facility shall be drawn up by the management in agreement with the trade union.
(4) In the event of corporate domestic and foreign recreation and foreign tours, each participant shall be obliged to pay for the cost of meals from its own resources; for corporate domestic recreation, the purchase price of food consumed for food preparation.
(5) The Fund may also cover expenditure relating to the use of farm recreational facilities by another organisation for recreational purposes.
(6) Business foreign recreation in socialist countries 15) means the organisation of recreational stays by the Committee of the Revolutionary Trade Union Movement:
(a) in their own or, where appropriate, joint tent camps and recreational bases built up by the end of 1972;
(b) in hired recreational facilities such as cottages, bungalows, tents, common dormitories, camping and private accommodation. The Revolutionary Trade Union Movement Committee provides foreign business recreation, including its placement in hired premises through the travel agency Čedok.
(7) Family members cannot be contributed to the foreign thematic and cultural tours of the Revolutionary Trade Union Movement.
(8) For the purposes of the Fund, recreational activities in the Soviet Union carried out by the Revolutionary Trade Union Movement Committee through the travel agency Čedok, as well as the train of the cooperative to the USSR, are also considered as foreign business recreation.
(9) In the framework of agreed cooperative agreements, the Fund may contribute to mutual exchange recreation organised by the Revolutionary Trade Union Movement in Socialist countries as a business foreign recreation.
(10) Pioneer camps of the Revolutionary Trade Union Movement are supported under separate directives. 16) National pioneering camps and foreign exchange recreation of children can be contributed from the fund even if they are organized by the Socialist Youth Union, the Czechoslovak-Soviet Union of Friendship, the Czechoslovak Red Cross or the Physical Organization; the allowance per child and per day of stay may not exceed 24, - CZK.
(11) In those organisations which do not have their own or associated recreational facilities, or sufficient capacity of their own recreational facilities, the Fund may exceptionally also be used to provide the national recreation allowance organised by the Revolutionary Trade Union Movement Committee in cooperation with travel agencies in the form of rent in holiday and tourist cottages and in the designated camps.
(12) A maximum of 30% of 2% of the annual amount of wage resources may be contributed to recreation; of which not more than 1 / 3 for foreign recreation and foreign tours. Expenditure from the Fund for Acquisition, Reconstruction, Modernisation, Equipment and Maintenance of Business Recreation Equipment and Contributions to Domestic Recreation and Pioneer Camps shall not be included within the 30% limit.
(13) Newly built buildings for recreational purposes in the Czech Republic, for which the competent trade union body has given its approval, may also be financed by the economic organisation (from the construction fund), provided that its planned tasks and other obligations are not jeopardised, with the agreement of the competent central authority (possibly KNV) and the relevant Ministry of Finance. The exemption must be granted in such cases before construction starts and is a condition for starting financing it from the construction fund.
Body
(1) The Fund shall pay for the acquisition, reconstruction, modernisation and equipment of business body and sports facilities, contributing to their operation, 17) to the purchase of articles for the needs of mass body and sport and to the staff of the organisation and their family members.
(2) The Fund may contribute to:
(a) active participants in sporting and physical competitions organised by trade union bodies or, where appropriate, at organised sporting events held under approved cooperative agreements, for transport, accommodation, catering, 18), and, where appropriate, at a material price; to the same extent can be contributed to the head of the expedition and accompanying doctors. The contribution shall be granted to the organising organisation;
(b) physical equipment and sports equipment, tools, equipment or other physical and sports inventory, repairs and technical operations, provided that it is contractually ensured that such equipment and inventory are used by the organisation's personnel and their family members (who are not members of such units) to the extent appropriate to the level of resources provided by the organisation; contributions may be granted only for the duration of that exploitation;
(c) for the rental of gym and sports equipment for the purposes of recreational sports of workers and their family members;
(d) the Svanzarm racing organisation for sports defence equipment and items serving mass body, training or sport, provided that the possibility of using them in writing by all the staff of the organisation and their family members is ensured.
(3) It is possible to buy tickets from the fund for sports trade union and physical events for workers.
Social assistance
(1) The Fund may be used for one-off relief to the nearest survivor of a worker who has suffered a fatal accident at work. It can also be used to provide a single social assistance to the worker (the nearest survivor) in extremely serious cases (e.g. emergency disasters, natural disasters, but also in other serious cases).
(2) In individual cases, the social assistance may be up to 5000 CZK.
Non-monetary remuneration and gifts
(1) Non-monetary remuneration and gifts may be granted from the Fund to the staff of the organisation. The non-monetary remuneration (a gift in kind) is intended to remind the worker / organisation in the long term. It may be procured taking into account the individual interest of the remunerated worker.
(2) Non-monetary remuneration or donation may be provided:
(a) winners of socialist competition organised in accordance with principles agreed by the trade union body;
(b) for the exemplary continuous performance of work or exceptional social engagement;
(c) on the occasion of the working anniversary (20, 25, 30, 35, 40 and every other 5 years of work in the organisation) and of life jubilees (50, 55, 60 and every other 5 years of age or at the first retirement).
(3) The total amount of non-monetary remuneration and in-kind donations from the Fund should not exceed 1000 for an individual worker in the current year, - Kčs. No more than 10% of the fund's actual allocation in the current year shall be used for non-monetary remuneration and gifts in kind.
(4) Non-monetary remuneration (in kind) is not a voucher for the purchase of any goods.
FUND MANAGEMENT
Presentation of the Fund's budget, approval and allocation during the year
(1) The relevant trade union body, together with the management of the organisation, shall draw up a budget approving the membership meeting (conference) of the basic organization of the Revolutionary Trade Union Movement. The budgetary resources shall be the balance of the Fund on 1 January of the current year, the basic allocation for the current year and the anticipated additional allocation for the previous year.
(2) The fund of cultural and social needs is an organisation fund. The Head of the Organisation shall be responsible for the sound accounting agenda, the management of the assets acquired from the Fund and compliance with the Fund's management rules.
(3) The membership meeting (conference) of the basic organisation of the Revolutionary Trade Union Movement approves the principles for the granting of loans from the Housing and Recreation Fund and individual specific cases of social assistance and loans which may be waived, as well as scholarships. Within the approved budget of the Fund and the approved principles, the Racing Committee of the Revolutionary Trade Union Movement shall decide on specific cases.
(4) The order for reimbursement of costs and other use of the Fund is signed by an authorised official of the organisation and by an authorised official of the trade union.
(5) The allocation to the Fund shall be planned in economic organisations at the level laid down in this Decree. During the year, only the basic allocation shall be allocated to the Fund. The additional allocation in all organisations shall be approved in the final evaluation of the annual economic results.
(6) The basic allocation to the fund shall be made in economic organisations during the year, monthly or quarterly, at the rate of 0,8% of the wage resources (1) paid from the beginning of the year, but not less than 20, - CZK per worker per month for organisations with basic allocation 240, - CZK per worker per year. For budgetary and contribution organisations, a proportion of the basic allocation shall be transferred to the Fund after the end of the quarter. On request of the trade union body, advance payments may be made to the Fund for all organisations up to the planned quarterly basic allocation.
(7) An advance is provided to balance the approved budget of the cultural facilities of the Revolutionary Trade Union Movement. The correct use of this advance shall be verified by the review committee of the basic organization of the Revolutionary Trade Union Movement responsible for the activities of cultural facilities. Such verified settlement shall be considered as proof of the organisation's economic management.
(8) Unused funds are not forfeited at the end of the year and are transferred to next year. Unspent funds for non-monetary remuneration and gifts in kind and for foreign recreation and foreign tours up to the limits may be used again in the following year for the same purpose, above the fixed limit.
(9) The Fund may contribute to expenditure on actions (to which the Fund serves), organised together or in agreement with the basic organisation of the Revolutionary Trade Union Movement, as well as other competitive components of social organisations. These actions cannot contribute to entertainment, refreshments and gifts. The Fund shall not provide monetary contributions or gifts in kind to social organisations.
(10) There is no legal claim for the performance of the Fund. It shall take into account the working and social involvement of the staff of the organisation.
(11) The terms of use (lending) of the articles acquired from the Fund are approved by the membership meeting of the basic organization of the Revolutionary Trade Union Movement. Any fees for their use are the income of the Revolutionary Trade Union Movement Racing Committee.
(12) Any disputes between the organization's management and the Revolutionary Trade Union Movement Committee on the creation or use of fund funds are resolved by a higher trade union body in agreement with the authority of the superior organisation.
(13) The control of the fund's management shall be carried out by the state and trade union authorities. The economic and trade union authorities are required to provide them with appropriate documents.
(14) The funds of the Fund may be grouped together or made available, where appropriate, for the purposes for which the Fund is serving, with the agreement of the member meeting (conference) of the Revolutionary Trade Union Movement.
(15) Fund funds are deposited in a special account with the Czechoslovak State Bank. Expenditure relating to the Fund shall be subject to the following appropriations: The management of the Fund in budgetary and contribution organisations shall be kept separate from the organisation's normal budgetary management.
(16) The workers concerned shall be liable under the Labour Code for unauthorised use or creation of the Fund. The functionalist of the Revolutionary Trade Union movement, who will approve the incorrect use of the fund in breach of this decree, calls upon a higher trade union body to be held accountable.
Transfers of assets acquired from the Fund and delimitation changes
(1) In order to transfer the management (ownership) of the assets acquired from the Fund, an agreement must always be made with the relevant trade union body.
(2) The amounts of the Fund for the financing of installations of an investment nature are laid down in an agreement between the management of the organisation and the basic organisation of the Revolutionary Trade Union Movement. These amounts may be used only for the purposes laid down by the collective agreement or cooperation agreement concluded between the management of the budgetary organisation and the Committee on the Revolutionary Trade Union Movement.
(3) In the case of organisational changes, it shall be transferred to the receiving organisation for which the Fund is set up, a proportion of the basic funds and items of gradual consumption acquired from the Fund, including funds in the Fund's account, corresponding to the number of staff recruited (as at the effective date of this change).
FINAL PROVISIONS
Exemptions from the provisions of Part II and III of this Order may, in serious cases, be authorised by the competent Ministry of Finance in agreement with the Central Council of Trade Unions on a case-by-case basis.
Decree No. 162 / 1971 Coll., on the Fund for Cultural and Social Needs, is hereby repealed; the derogations and derogations from the establishment and use of the Fund authorised until 31.12.1975 are also deleted.
This Decree shall take effect on 1 January 1976.
Chairman of the Central Council of Trade Unions:
Ing. Hoffmann v. r.
Minister of Finance of CSSR:
Lér, CSc.
1) Wages and other personnel costs cleared for payment and payments cleared from the remuneration fund are understood.
2) It is based on the average number of employees recorded in the relevant period (in natural persons).
(3) The calculation of this indicator is based on the planning methodology.
(4) Wages and other personnel costs charged for payment, including grants from aspirants and study staff, charged for payment under other personnel costs and, where applicable, other payments to natural persons.
(5) The share of revenue achieved over the approved budget shall be understood after deduction of revenue by which the budget of expenditure has been exceeded in parallel.
6) These 2% include the amounts obtained by the coordinating centre (§ 23 (5) of Decree No. 153 / 1975 Coll., on the financing of non-investment expenditure for the development of science and technology).
7) Decree No. 152 / 1975 Coll., on the financing of the reproduction of basic funds.
8) The main sources for financing these costs are the resources of the organisation under Decree No. 90 / 1972 Coll., the Directives on the financing of certain expenditure of budgetary and contribution organisations (Financial Rapporteur No. 10 / 1972) and the Directives on the financing of certain expenditure of the national committees and the budgetary and contribution organisations managed by them (Financial Rapporteur No. 1 / 1974).
9) Principles of Management of Basic Organisations of the Revolutionary Trade Union Movement (Revolutionary Trade Union Movement Rapporteur No. 9 / 1971), Principles of Activity and Management of Cultural Facilities of the Revolutionary Trade Union Movement (Revolutionary Trade Union Movement Rapporteur No. 9 - 10 / 1972) and Decree No. 54 / 1973 Coll., on the irregular bulk transport of persons by the authorities of the Revolutionary Trade Union Movement.
10) There is no other way to contribute from the fund for entertainment in the context of political, cultural and educational activities.
11) Ordinance of the Government of the CSSR No. 25 / 1974 Coll., on Racing Catering.
12) The main source is the fund of construction or operational means of organization.
13) Modernization means modifications to achieve a higher standard of living, i.e., bathroom, laundry, toilet, sewer, water duct, electrical installation, thermal and watertight insulation, window enlargement to make the apartment brighter. The maintenance and establishment of garages cannot be regarded as upgrading.
14) Decree No 90 / 1972 Coll., Directive on the financing of certain expenditure of budgetary and contribution organisations (Financial Rapporteur No 10 / 1972) and Directive on the financing of certain expenditure of national committees and bodies managed by them (Financial Rapporteur No 1 / 1974).
15) Resolution No 11 of 16 January 1975 of the Bureau of the Government of the CSSR.
16) Directive of the Central Council of Trade Unions for Pioneer Camps of the Revolutionary Trade Union Movement (registered in the Collection of Laws No. 12 / 1974) and Directive of the Foreign Trade Union Replacement of Children in Pioneer Camps in Socialist Countries.
17) Repair and maintenance of basic resources is covered by the organization pursuant to Decree No. 152 / 1972 Coll., on the reproduction of basic resources.
18) Within the scope of Decree No 96 / 1967 Coll., on reimbursement of travel, removal and other expenses.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance and the Central Council of Trade Unions No. 155 / 1975 Coll., on the Fund of Cultural and Social Needs |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1975 |
|---|---|
| Effective from | 01.01.1976 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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