Decree No. 162 / 1971 Coll.
Decree of the Federal Ministry of Finance and the Central Council of the Czechoslovak Revolutionary Trade Union Movement on the Fund of Cultural and Social Needs
Valid
Effective from 01.01.1972
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162
DECLARATION
Federal Ministry of Finance and the Central Council of the Czechoslovak Revolutionary Trade Union Movement
of 17 December 1971
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 Slovak Socialist Republic pursuant to § 391 of the Economic Code No. 109 / 1964 Coll., as amended by Act No. 138 / 1970 Coll., pursuant to § 28 (e) of Act No. 134 / 1970 Coll., on the Budget Rules, and the Central Council of the Czechoslovak Republic pursuant to Article 25 of Resolution IV of the Universal 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:
Creation of the Fund
(1) The Fund for Cultural and Social Needs (hereinafter referred to as the Fund) establishes state economic organisations, budgetary organisations and contribution organisations.
(2) Small budgetary and contribution organisations may pool to create and use the Fund.
State Economic Organisations
(1) In state economic organisations, the fund is made up of a profit allocation of 0,8% of the annual wage resources. *)
(2) The fund's allocation may be increased by an agreement between the management of the organisation and the competent authority of the Revolutionary Trade Union Movement in a collective agreement up to 2% of the annual volume of wage resources if the organisation fulfils the breakdown of the state plan and the state budget provided for in the profit creation (does not exceed the planned loss), meeting the determined share of the total cost of 1 Kč of the performance and the planned output of the realised performance. In agreement with the Central Committee of the trade union concerned, the Ministry may, for serious reasons, set a different upper limit for economic organisations in its field of competence within a range of 0,8% to 2%. The increase in the allocation to the Fund as a result of the fulfilment of all specified indicators shall not jeopardise the payment of other commitments and needs of the organisation. The competent Ministry of Finance may exceptionally allow, on a case-by-case basis, an increase in the fund allocation of more than 2% in agreement with the Central Board of ČS ROH for the provision of loans for cooperative housing.
(3) The upper limit for the allocation to the Fund shall not include the proceeds from the sale of basic funds and other items acquired from the Fund, any profits from racing, remuneration for the Red Battalion, repayment of loans, interest on the Fund's deposited and borrowed funds.
(4) The organisation shall make an allocation to the Fund of 0,8% of the annual amount of wage resources even if it does not show profits or shows losses.
(5) The Fund may also be increased by the transfer of funds from the reserve fund of the competent superior body to the national committees by the transfer from the reserve fund and development; in both cases, provided that the long-term need of the employees of the subordinate economic organisation is ensured, in particular in the construction of nursery, nursery schools, cultural facilities and recreational facilities in the CSSR. The allocation to the Fund, including in the preceding sentence of the said transfers, may not exceed 2% of the amount of the wage. The provisions of paragraph 2 - the second sentence - shall apply mutatis mutandis.
(6) Transfers of funds from the Fund to the Construction Fund of the Organisation, or transfers to the Construction Fund of another Organisation for the pooling of funds, shall be approved by the Member Meeting or Conference of Delegates of the Revolutionary Trade Union Movement; transfers to the remuneration fund as well as to support and other similar funds are not allowed.
Budgetary organisations
(1) The Fund shall be established in budgetary organisations:
(a) a contribution from their budget of 0,8% of the annual amount of wage resources; * *)
(b) a maximum of 25% of the own budget savings of non-investment expenditure by central management organisations and unspent non-investment expenditure by national committees and budgetary organisations which are not specifically subsidised and subsidised by the State budget or, where appropriate, by national higher-level committee sources (other national committee), or which are not assigned, after deduction of unspent wage resources, co-operation savings, civil defence spending savings and planned scholarships. For centrally managed organisations, non-investment funds which have been saved in connection with cancelled tasks and savings resulting from failure to perform the planned tasks are not the source of the Fund. The basis for the calculation of the shares 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 expenditure financed by the state budget or national higher-level (other national committee) funds, loans and transitional assistance, associated funds and other assigned resources;
(c) no more than 25% of the revenue obtained over the approved budget, after deduction of expenditure by which the budget has been exceeded. * * *) The requirement for this share to be allocated is that revenue determined by the approved budget 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 CO activity, assigned revenue as defined in the budget structure, as well as other revenue 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 shares of the national committees shall be revenue above the approved budget, which the national committee shall implement directly and not through or for the benefit of subordinate organisations. The competent authority which authorises the subordinate organisation to participate in the Fund shall take due account of the expenditure incurred in the work which led to the acquisition of overpaid income. In the case of national committees, the basis for calculating the proportion of excess revenue achieved under the heading "Revenue from budgetary organisations' and administrative charges shall be:
(d) contributions made by the national committee in accordance with the decisions of its reserve fund and development;
(e) other resources, if any, agreed with the relevant Ministry of Finance by the central authority or the Regional National Committee.
(2) The resources of the Fund are also revenue from the sale of basic funds and other items acquired from the Fund, any profit from the catering industry, repayment of loans, interest on the fund's deposited and borrowed funds.
Contribution organisations
A fund shall be made up of:
(a) a contribution from the organisation's budget of 0,8% of the annual wage volume for medium-sized enterprises; *)
(b) not more than 30% by share of the improved economic result against the budget of the approved operating allowance or the levy. From the improved economic result, savings on the contribution to CO expenditure must be deducted in advance, savings on outstanding planned tasks and savings on cancelled tasks. Where the organisation's budget does not include any contribution to the operation or contribution to the State budget and the organisation achieves an improved economic result, it may be granted a share of up to 30% of that improved economic result by the competent authority which decides on 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.
All allocations to the Fund of Budget and Contribution Organisations from all admissible sources may amount to a maximum of 2% of the annual wage appropriations; This allocation shall not include revenue from the sale of basic funds and other items acquired from the Fund, any gain from catering, fees for the development of the initiative, loan instalments, interest on the fund's deposited and borrowed funds.
Use of the Fund
(1) Fund funds are used by a collective of working organisations or former employees of the organization - pensioners. It is used for cultural, social, housing, health, recreational and physical purposes as well as for non-monetary remuneration; assist in stabilising workers and in valuing their work merits and initiatives. They shall give rise to investments and other objects of permanent value which serve for those purposes. They may also be used for the purposes of catering, for the political and educational activities of ROH and of the Socialist Youth Association, to provide a contribution to the repair of buses purchased from fund funds or buses owned by the basic organisation ROH.
(2) The Fund's resources cannot be used to increase wage resources.
(3) The use of the Fund's resources for each purpose is regulated by Sections 7 to 22.
Housing
(1) The Fund may provide:
(a) Loans to employees of an organisation for the construction, rebuilding, extension or extension of a family home, provided that they have it in their personal ownership or ownership. Furthermore, loans are granted for the construction and purchase of an apartment, * *) as well as for the personal property of the family house, * * *) for the composition of the membership of the building housing cooperative or part thereof. Loans can also be granted for building modifications such as reconstruction, adaptation, modernisation of an apartment or a personal house, if such modification increases the total habitable area, or increases the standard of housing (introduction of central or ethic heating, tap, gas, etc.). No loans can be granted for routine repairs, maintenance work in the apartment and in the family houses, as well as equipment for the apartment by refrigerator, radio, television, washing machine and similar apartment accessories.
(b) Lending for furniture equipment, if it is a newlyweds within five years of the date of marriage or of a worker who has been approved by the meeting of the workshop or basic organisation ROH on the basis of an individual assessment of his social circumstances.
(c) Contribution to corporate housing, including construction and equipment of mass hostels.
(d) a contribution to the building housing cooperative, of which the employees of the organisation are members, in so far as the amount of the contribution reduces the need for bank credit for the construction of the cooperative housing house; for a building housing cooperative of several organisations, the agreed contribution must be provided by all the participating organisations.
(2) Loans from the Fund are granted under a written contract. Only one loan may be granted from the Fund, provided that the worker has not received a loan from other business sources. For spouses, a loan may be granted to each of them, but the sum of the loans may not exceed the maximum amount fixed for the loans [paragraph 4 (a)]. The worker may be granted a loan for the construction of [paragraph 1 (a)] and for the fitting-out of an apartment [paragraph 1 (b)]. Construction loans and apartment furniture loans are not counted. Loans may be interest-bearing or interest-free; If an interest rate loan is granted, the interest rate may not exceed the level of the normal rates of the State savings bank for loans to the population. Interest on borrowed funds is the source of the fund.
(3) In individual cases, in order to stabilise the worker, a loan for cooperative housing may be granted to him for a maximum of 15 000 Kčs, which may be partially waived if the worker in the organisation undertakes to work continuously for 10 years. The loan shall be approved in each individual case by the member meeting of the ZA ROH, which shall decide on the amount to be waived to the worker. A loan which may be waived may be granted from the Fund only if the worker has not received such a loan from other business sources.
(4) The following provisions shall apply to the granting of loans:
(a) the amount of the loan shall not exceed the annual average of the earnings per worker in the organisation in the preceding calendar year; the amount of the loan may not exceed 35 000 CZK;
(b) the first instalment shall be made no later than two years after the date of conclusion of the contract;
(c) the loan shall be repaid no later than 10 years after the date of the first instalment;
(d) when the employment relationship is untied on the initiative of the worker or on the basis of his fault, the loan is due within 6 months of the date of the employment relationship; the exemption from this deadline is permitted by the competent trade union in agreement with the management of the organisation; if the worker moves to another organisation, the new organisation may take over the loan;
(e) the amount lent shall be transferred to an interest-free account of the worker at the State Savings Bank, provided that only the expenditure for which the loan was granted may be covered by the loan. The State Savings Bank shall proceed with the mobilisation of funds in a similar manner to the disbursement of loans it provides. The loan for the contribution to the composition of the membership of the building housing cooperative shall be referred to the State Savings Bank with the order to deposit it on an ordinary holding book with a 2% interest rate, provided that the employee of the payment of this deposit will at the same time be bound to the permission of the pointing organisation, the participating ROH racing committee and the relevant building housing cooperative. In the case of loans for the composition of member shares to the building housing cooperative, the amount lent in favour of the account of the cooperative shall be transferred to the Czechoslovak State Bank. An organisation providing a loan may settle certain accounts directly for borrowers.
(5) In addition to the conditions referred to in paragraph 4, the organisation may, in agreement with the relevant trade union body, lay down additional conditions for granting loans.
(6) The loans referred to in points (a) and (b) of paragraph 1 may be granted only if the worker solves his own housing use through the loan and not by family members or other persons.
(7) It is not permissible for a worker who has concluded a loan with a public savings bank to be granted an interest payment from the Fund on a loan granted by the State savings bank.
(8) The Fund may not grant loans for construction costs incurred in the course of construction, which were covered by a loan from the State Savings Bank or other sources. The same applies to the purchase of a family house or apartment for personal property purchased by a worker from funds obtained from a public savings bank or from other sources.
Vacation equipment
In accordance with the provisions of Sections 9 to 11, contributions shall be made or expenditure on domestic and foreign recreation shall be reimbursed.
Domestic recreation
(1) The Fund shall be paid:
(a) expenditure relating to the construction, acquisition, reconstruction and modernisation of recreational facilities in ČSSR and their equipment of an investment and non-investment nature;
(b) in part or in full, vouchers for the selection of the ROH of workers and their family members.
(2) The Fund may contribute to the maintenance and actual operation of the CSSR racing equipment and, where appropriate, to catering; the allowance may be granted only in cases where recreation is carried out in the own or combined recreational centre in which it is cooked for the recruits. The participant of recreation is obliged to pay the cost of food consumed for food preparation.
(3) The costs of technical operations (heating, water, steam, gas and wages of persons providing such operations, as well as the salaries of persons providing meals for the recruits, such as chefs, aides, waitresses) are included in the costs of the own operation of the ROH Races.
(4) The amount of the allowance for racing recreation (including accommodation) shall be determined by the membership meeting; the benefit of families with more children and the families of workers who are examples at work.
(5) In the event of racing recreation in CSSR, it is possible to contribute from the funds of the worker's fund and his family members to the fare there and back to the racing holiday centre, provided that such transport is provided by a public or corporate means of transport. Transport allowance shall be decided by the members' meeting of the basic organisation ROH. The allowance may be granted up to a maximum of the fare in class II by express.
(6) The fund may provide transport and accommodation for tourist recreation in the Czech Republic, provided it lasts at least 7 days and is organised by a trade union organisation and approved by the MEP.
(7) The contribution from the Fund may also be granted for ROH children's recreation after deduction of parental contributions to cover all expenses. *) The grant of a child recreation allowance organised by another organisation shall be decided by the competent racing committee or company committee of the ROH, if requested by the ROH member, the worker of the organisation concerned.
(8) In those organisations that have neither their own or associated recreational facilities, or sufficient capacity of their own recreational facilities, exceptionally, the fund's resources can also be used to provide a contribution to domestic recreation organised by the ZV ROH in cooperation with travel agencies in the form of rent in holiday and tourist cottages, in the designated camps, but not in the resort.
(9) The buildings for recreational purposes in the Czech Republic may exceptionally be procured by economic organisations (from the construction fund), provided that their planned tasks and other obligations are not jeopardised, with the agreement of the superior central authority or the Regional National Committee and the relevant Ministry of Finance.
Foreign recreation
(1) A contribution may be granted from the Fund:
(a) The partial or full payment of the voucher for ROH's selection recreation.
(b) Recreation in enterprise facilities in socialist countries.
(2) The condition for granting a contribution to corporate recreation in socialist countries is that:
(a) it shall be organised by the company or race committee of the ROH on the basis of the prior agreement of the central committee of the relevant trade union;
(b) is carried out in enterprise or association recreational establishments abroad;
(c) transport shall be carried out by public mass or commercial means of transport;
(d) if the workers are assessed and selected according to pre-determined criteria in the collective agreement or cooperation agreement, the bearer of the ministerial honours, the gold or silver badge ROH; In so doing, all those mentioned shall be approved by the MEP.
(3) If a worker has received state honours, a contribution to transportation, accommodation and meals may be granted to him or her (spouse) in the current or next year.
(4) The participants in business foreign recreation organised by the ROH authorities may be granted a contribution from the Fund only for transport, provided that they are workers referred to in paragraph 2 (d). The allowance may also be granted to a family member. The number and amount of the transport allowance for the family of the evaluated worker (s) shall be decided in each individual case by the MEP. When deciding, it shall take into account in particular the working, health and social circumstances of the worker and the number of members of his family. The carriage allowance shall be granted at the level of Class II rail fare (couchette); the same contribution may be granted for air transport.
(5) No contribution can be granted to the purchase of foreign exchange exchange and catering in a foreign business establishment, even if the consideration of the foreign exchange is paid at home.
(6) The Fund may cover expenditure in kind linked to transport, status, dismantling or storage of fixed equipment in the countries of the socialist camp. Personal expenditure of staff (travel, subsistence, allowance) carrying out these work cannot be covered by the Fund.
(7) In addition, a contribution may be granted from the Fund for reciprocal recreation, organised within the framework of a closed-end, by a competent authority approved (VOC or KV and OV KSČ), cooperatives between undertakings of the same nature in the countries of the socialist camp; only the personnel referred to in paragraph 2 (d) may take part in reciprocal recreation. The agreement shall specify the conditions of recreation, in particular accommodation, meals, number of participants, transport and, where appropriate, cultural programme. Reciprocal recreation is carried out in sport resorts or in Central Recreation Management premises, not in hotels. For reciprocal recreation, accommodation and meals are provided, which is customary in recreational facilities.
(8) A contribution from the Fund may also be granted to child *) reciprocal recreation in a non-exchange-free manner for children aged 12 to 15.
Provisions common to domestic and foreign recreation
(1) No contributions from the Fund shall be granted for individual recreation in any form.
(2) The allowance for all types of recreation is always paid by the participant.
(3) The Fund may not contribute to foreign recreation organised through travel agencies in the country or abroad or to recreation organised through their services. The use of travel agency services in the Czech Republic is regulated in § 9 (8).
(4) Transport allowance shall not be granted when travelling to recreation by car.
Domestic tours
(1) Thematic, cultural and political-educational tours, one or two-day trips (Saturday or Sunday) for the purpose of sport, tourism, suburban recreation may be granted, provided that the tours are organised according to the plan of the basic organisation ROH for cultural, political and recreational activities. The amount of the allowance and the participants of the trip shall be approved before the trip takes place by the member meeting of the workshop or basic organisation ROH.
(2) The cost of short-term domestic tours organised by the basic organisation ROH under the plan for cultural and political education activities may be reimbursed in full following the agreement of the Regional Trade Union Committee.
Foreign tours
(1) The Fund may contribute to:
(a) Exchange of experience and knowledge in production and trade union work are approved by the central trade union committees at the joint request of the economic and trade union authorities. The tours are organised on the basis of a mutual convention (attached to the application), which specifies the conditions (costs associated with transport, accommodation, catering, number of participants, length of stay). The central trade union committees also approve the total expenditure associated with these tours and the amount of the contribution from the fund proposed by the membership meeting of the workshop or basic organisation ROH.
b) Thematic tours in which the knowledge gained is used to secure the task of the state plan of the organisation, increase the productivity of work, rationalise work, safety and hygiene of work. The selection of participants according to the thematic focus, scope of costs, form of remuneration shall be approved by the members meeting of the workshop or basic organisation ROH. The allowance may be granted only to the worker referred to in Paragraph 10 (2) (d), at the cost of transport and accommodation.
(c) Cultural and political educational tours are approved by the members of the workshop or basic organisation of the ROH as part of the political and educational work. These member meetings shall also approve the tour route, the idea plan, the participants and the amount of the allowance per participant; the allowance may be granted to workers referred to in Paragraph 10 (2) (d), at the cost of transport and accommodation.
(2) A maximum of 10% of the total expenditure of the Fund budgeted for the current year may be spent on tours to socialist countries referred to in points (b) and (c) of the preceding paragraph. An exemption beyond this limit may be approved in exceptional cases at the request of the organisation by the Central Committee of the relevant trade union.
(3) The funds of the Fund cannot be used for travel of a working and learning nature and individual tours.
Racial catering facilities
(1) The Fund may contribute to:
(a) the construction, reconstruction, modernisation and equipping of the investment and non-investment nature of the equipment of the catering plant and to increase the culture of the food;
(b) the payment of personal expenses attributable to the salaries of the staff of the horse racing.
(2) The financing of racing meals is governed by specific provisions. *)
Combined devices * *)
(1) From the Fund's resources, a contribution may be granted for the construction, reconstruction, modernisation and fitting of the investment and non-investment facilities of the combined installations in the CSSR, namely facilities which serve several organisations, in particular on the cultural, recreational, health and sports sectors; the contribution may also be granted for the technical operation of such equipment.
(2) The contribution from the Fund shall be granted to the extent agreed in the pool contract.
Medical and children's facilities
Health and medical care
(1) The Fund's resources may be used:
(a) To provide a contribution to the construction, reconstruction, modernisation and equipping of health care facilities, as well as to nurseries, nursery schools and children's shelters.
(b) As an additional resource in the financing of reconstruction, modernisation and equipment of recovery facilities such as washrooms, showers, locker rooms and sanitary facilities.
(c) To improve the working environment and to acquire facilities to increase health care for workers' organisations, such as the acquisition of medical devices, tools which do not fall within the regular equipment of health establishments.
(d) To grant a contribution or to pay for spa treatment vouchers, including those purchased by the ZV ROH outside the quota allocated to the trade union.
(e) To grant an allowance for outpatient spa treatment to patients for whom such treatment has been medically approved, for treatment, meals and accommodation; no allowance is granted for accommodation in hotels.
(2) Contributions may also be granted for treatment abroad, subject to conditions laid down by the Ministry of Health.
(3) In children's facilities (nursery, nursery school, shelter), the fund may also provide a contribution to the purchase of toys, educational aids and constitutional clothing for children.
(4) The Fund's resources cannot be used to pay salaries, wages and remuneration to medical staff.
Cultural uses
(1) A contribution may be granted from the Fund to:
(a) The construction, reconstruction, modernisation of ROH cultural facilities and their adequate equipment of a non-investment nature. * * *)
(b) The reimbursement of expenditure shall have an ideal educational and cultural activity in the cultural facilities of ROH, in particular in support of the idea of educational and cultural programmes for children, youth, competitors of the collective of workers, technical and economic promotion, development of the interest of artistic and technical creativity of children, youth and workers.
(2) The Fund's resources may be an additional resource to cover possible deficits from an ideal educational and cultural activity, if the own income of cultural facilities and the basic organisation of ROH is insufficient. The use of the Fund's deficit resources is decided by the MEP.
(3) A contribution to cultural events organised by the trade union organisation (e.g. theatre visits, concerts, estates, exhibitions) can be made to workers who have done well by performing their duties. The amount of the contribution from the Fund shall be approved by the members' meeting of the workshop or basic organisation ROH.
Political education
(1) Expenditure relating to the political and educational activities of the basic organisations of ROH and their facilities shall be reimbursed from the Fund. These include in particular expenditure on technical and economic promotion, expenditure relating to the development of socialist competition, the payment of material costs of increasing the training of workers, apprentices, the training of functional assets, as well as contributions to expenditure linked to the activities of sets and rings of artistic creativity and interest on the site.
(2) The contribution from the Fund may be used to cover costs associated with the award of honorary honours to an undertaking in a socialist competition. These costs are the rental of the hall, the expenditure related to the cultural programme and any remuneration in kind to workers who have been most deserving of an honorary award.
(3) In addition, the contribution from the Fund may be granted to finance organisational activities *) of company committees ROH; the contribution shall be transferred to the account of the company committee ROH with the money institution.
(4) In political training activities, the Fund's resources may also be used:
(a) to provide a contribution to the payment of the uncaused loss of the issue of the racing journal. The contribution may be granted up to a maximum of 30% of the loss of the racing journal;
(b) to cover the expenses of small entertainment, hall rental, cultural programme on the occasion of International Women's Day, International Children's Day, as well as the Christmas party for children or the meeting with pensioners. If small entertainment, Christmas collections, bonboniera or other material gift is provided, the total value of the entertainment and the gift in kind for one person must not exceed 50, - Cccs at individual event. Other expenditure shall not be borne by the Fund.
(5) Furthermore, on significant days of resorts, such as Miners' Day, Construction Workers, Railways, when receiving the Order of Labour, the 50th and longer duration of the enterprise, can be contributed to the rental of the hall and the cultural programme; no entertainment allowance can be granted.
Training purposes
(1) The Fund may contribute to:
(a) the construction, reconstruction, modernisation and fitting of the investment and non-investment nature of corporate educational and apprenticeship establishments;
(b) the reimbursement of expenses for the extra-school education of apprentices, which is not aimed at deepening their training (for example, interest rings of folk artistic creativity), as well as for the payment of vouchers for the selection of apprenticeship and apprenticeship recreation in competitions, tours, non-monetary rewards for selected apprentices and winners in various competitions, for the physical training of apprentices in CSSR;
(c) equipment (objects of a non-investment nature) of a school over which the organisation has taken over the patronage.
(2) Furthermore, the Fund can be used as an additional resource for farm scholarships for workers of economic organisations studying at universities, and also for scholarships to study at secondary vocational schools. Scholarships must be approved by the members meeting of the basic organisation ROH. The requirement for a grant of a company scholarship is that the worker undertakes to work in the enterprise after the completion of the study.
Bodywork
(1) The Fund's resources are used:
(a) for the construction, reconstruction, modernisation of corporate body establishments and the purchase of items of an investment and non-investment nature for the purposes of recreational staff and their family members.
(b) To grant a contribution to domestic physical sports games and competitions organised by the ROH and the Youth Socialist Union bodies, only active participants (staff), the head of the expedition and accompanying doctors; the allowance is granted for transport, accommodation, catering and the acquisition of small-scale material prices.
(2) Physical facilities can be built and used as a facility serving several organisations. In such cases, organisations from the Fund's resources may contribute to the payment of investment work on the building of body unity; In addition, physical units can be contributed to the repair of physical equipment, to the purchase of tools, utensils, as well as to the equipping of sports units with various small and short-term items. Exceptionally, technical costs may also be contributed. The provision of those contributions from the Fund for Physical Unity is subject to the contractual (written) provision of the right to use the said facilities and objects of lasting value for the benefit of their workers and family members of such workers, to an extent equivalent to the funds provided by the organisation concerned. Contributions may be granted only for the duration of the use.
Social assistance
The resources of the Fund may be used for one-off relief to the nearest survivors of the victims of a fatal accident on the part of an undertaking worker. In addition, they can be used to provide one-off social assistance to workers or pensioners (the closest survivors) in extremely serious cases (e.g. in emergency disasters, natural disasters, but also in other individual cases assessed). Such assistance cannot be provided as regular benefits or provided to all workers on certain occasions (e.g. marriage, birth of a child, death of a worker, on extended maternity leave). The assistance may be provided on the basis of an individual assessment of the social circumstances of the applicant and after approval by the members of the ROH.
Non-monetary remuneration
(1) The Fund's resources may be used to provide non-monetary remuneration. These include a book, picture, briefcase, watch, camera. Non-monetary remuneration may be granted to individual workers or collective workers working for exemplary continuous work, creative participation in solving production problems, as well as economic, research and similar problems. A non-monetary gift may also be provided from the Fund on the occasion of the working anniversary (e.g. 20, 25, 30 years of work in the organisation) or from the life anniversary (50 years of employment after entitlement to an old-age or invalidity pension). The total amount of non-monetary remuneration for an individual worker shall not exceed Kčs 1000, - in the current year.
(2) The total amount of non-monetary remuneration may not exceed 10% of the fund's actual allocation for the current year.
(3) Non-monetary remuneration funds not used (within the limit of 10%) in the previous year may be used for the next year to provide non-monetary remuneration.
(4) Non-monetary remuneration is not a voucher for the purchase of goods.
Common provisions
Presentation and approval of the Fund's budget
(1) The competent trade union, together with the management of the organisation, shall draw up the budget as part of a collective agreement or as part of a cooperation agreement on the creation and use of the Fund.
(2) The trade union authorities carry out, in particular, the following approval and decision-making activities in the fund's management sector:
1st meeting of the ZA ROH - conference of delegates:
Approves
- the budget of the Fund and, where appropriate, its breakdown for use in the various basic organisations of the ROH,
- the organisation of domestic and foreign tours, the way in which the participants are selected and the principles of contributions from the Fund,
- the provision of scholarships at secondary vocational and university schools,
- in particular, the staff to whom the allowance will be granted in respect of transport charges for business recreation abroad,
- namely workers to whom a loan may be granted, the part of which may be waived,
shall determine:
- the principles of the grant of the grant of the ROH sample recreation allowance, for participation in a company holiday establishment and the way in which participants are selected,
- rules on the use of the Fund in the internal services and trade unions within the organisation,
- scope and more detailed principles for the granting of housing loans,
- principles for organising mass visits to cultural and political educational events;
2. race or business committee ROH:
- approves the selection of participants for domestic selection, business and tourist recreation, tour participants,
- in the framework of the approved principles in the agreement with the management of the organisation, decide on the specific amount of the loans,
- decide on the amount of the allowance for summer childhood recreation ROH,
- decide, in other cases, to grant a contribution within the framework of the established principles, informing the next meeting or conference of delegates of such measures.
(3) The Head of Organisation is responsible for the sound accounting agenda and compliance with the Fund's management rules.
(4) The allocation to the fund of cultural and social needs shall be carried out in the economic organisations during the year of the advance payment, at a monthly rate corresponding to the amount of wage resources settled for payment from the beginning of the year. For budgetary and contribution organisations, the proportion of the contribution shall be transferred after the quarter [Paragraph 3 (a)]. On request of the ROH Racing Committee, advance payments may be made to the Fund up to the amount of the quarterly contribution.
(5) The order for the use of the funds of the cultural and social needs fund is signed by an authorised member of the organisation and an authorised official of the relevant trade union body (ROH racing committee, company committee ROH or district committee of the trade union).
(6) If there is no agreement between the management of the organisation and the ZV ROH or PV ROH or OVOS ROH on the creation and use of the funds of the Fund, the matter shall be decided by the superior economic authority in agreement with the VOC or in agreement with the authority entrusted to it.
(7) Unused funds are not forfeited at the end of the year and are transferred to next year.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance and the Central Council of the Czechoslovak Revolutionary Trade Union Movement No. 162 / 1971 Coll., on the Fund of Cultural and Social Needs |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1971 |
|---|---|
| Effective from | 01.01.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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