Decree No. 163 / 1971 Coll.
Decree of the Federal Ministry of Finance on the conduct of periodic revisions of the economy
Valid
Effective from 28.12.1971
163
DECLARATION
Federal Ministry of Finance
of 17 December 1971
on the implementation of periodic revisions to the management
According to Section 32 (c) of Act No. 133 / 1970 Coll., the Federal Ministry of Finance provides:
Basic provisions
As part of the management, periodical economic revisions are one of the forms of control that examines how organisations meet the needs of society, how they manage the entrusted material and funds, and how they respect socialist legality and planning and financial discipline.
Subject matter and scope of the adjustment
This decree provides for the implementation of periodic revisions of the management of state economic organisations, budgetary and contribution organisations, state funds, foreign trade organisations, domestic equity companies and organisations created under the association contract. *)
Periodic management review bodies
(1) Periodic management revisions are carried out by:
(a) economic management bodies * *) in all directly managed state economic, budgetary or contribution organisations, foreign trade organisations, domestic equity companies or organisations created under the association contract;
(b) regional (equal) national committees in organisations managed by them and regional (regional) national committees; Regional (district) national committees in organisations directly managed by them, in urban * * *) and local national committees and in organisations managed by them, †)
(c) Federal Ministry of Finance in Federal Central Authorities and Federal Funds, † †)
(d) Ministry of Finance of the Czech Socialist Republic and Slovak Socialist Republic in Central Authorities, Regional National Committees, Funds and Central Organisations of the Republic. † † †)
(2) Periodic management revisions are carried out or organised and maintained by staff of expert control bodies. In the periodic reviews of the management, experts from other departments of the revising organisation or from subordinate units and experts shall cooperate. Revision of expenditure on defence needs shall be carried out by personnel in accordance with the Specific Direct1).
Periods of periodic business revisions
(1) Periodic management revisions shall be carried out at least every three years.2)
(2) The revised period must follow up on the previous revision of the economy.
Focus of periodic farm revisions
Periodic management revisions shall aim at:
(a) in state economic organisations, in foreign trade organisations, in domestic equity companies or in organisations formed under the association contract, in particular to:
- meeting the needs of the company laid down in particular in the planned tasks,
- respect for financial discipline, in particular in relations with the state budget, the budgets of the national committees and the superior bodies,
- the economic recovery of funds in accordance with the legislation,
- the state of administration and protection of property owned by the socialist,
- the accuracy of the economic results declared and their application,
- drawing on and using subsidies and subsidies,
- compliance with labour pay and wage control rules,
- compliance with the principles of price policy,
- the status and level of the organisation's information system as a whole,
- the effectiveness of the internal control system,
(b) in budgetary and contribution organisations, in particular for:
- the effectiveness and economy of the appropriations spent and the completeness and regularity of the budget revenue,
- the management of incentive funds,
- the management of reserves and development funds by national committees,
- compliance with labour pay and wage control rules,
- drawing on and using subsidies and subsidies,
- compliance with the principles governing the use of government budgetary reserves,
- the status and level of the organisation's information system as a whole,
- the state of administration and protection of national assets,
- the quality of the budget,
(c) in central bodies or state funds, in particular:
- the effectiveness and economy of the appropriations spent and the completeness and regularity of the budget revenue,
- the management of incentive funds,
- the state of administration and protection of national assets,
- investment subsidy policy,
- the status and level of the information system,
- systemization and remuneration of the administrative apparatus.
Authorisations and obligations of the reviewing authorities and revised organisations
(1) The management and other staff of the revised organisations are required to provide all the assistance required to the reconnaissance staff, in particular to allow entry into all the premises necessary for carrying out the review, to provide oral and written communications within the required time limits, to submit the required documents, accounting documents and other supporting documents, plans and budgets, control materials, revisions and inspections carried out by other authorities.
(2) Retailers are required to maintain national, economic and professional secrecy on matters which they have learned in their activities. This obligation shall continue after termination of employment.
(3) The management staff and management bodies of the revised organisations are required to implement measures to remedy the deficiencies identified during the periodic review of the management within a time limit agreed with the revising authority or, where appropriate, within a time limit set by the superior authority, and to draw consequences against the persons responsible for the deficiencies identified.
Methodological management and supervision
(1) The Federal Ministry of Finance is methodically managing the periodic reviews of the CSSR management and monitoring their implementation by all federal authorities. *)
(2) The Ministry of Finance of the Czech Socialist Republic and of the Slovak Socialist Republic, in their field of competence, manages and regulates the performance of periodic business revisions within the framework of regulations issued by the Federal Ministry of Finance. * *)
(3) The economic management authorities shall direct, coordinate and monitor the activities of the inspection services in subordinate organisations in the section of the periodic review of the management. They shall be responsible for carrying out periodic reviews of the management by subordinate organisations.
Notification obligation
(1) The review organisations are required to notify the authorities to which it is competent to take appropriate measures in such cases under specific rules on the matters identified in the periodic reviews. *)
(2) The review bodies are required to draw the management of the revised organisation or other competent authority's attention to deficiencies not related to the revision programme. The authority receiving such an alert shall inform within 30 days what measures it has taken to remedy.
Intra-corporate revisions
State economic, budgetary and contribution organisations shall carry out, mutatis mutandis, in accordance with the provisions of this Decree, periodic review of the management of their plants and separate organisational units, which shall be designated as the subject matter of the revisions by the superior authorities.
Final provisions
(1) The Order of the Ministry of Finance No. 121 / 1967 Coll., on the conduct of periodic revisions of the economy is hereby repealed.
(2) This decree shall take effect on the day of its publication.
Minister:
Doc. Ing.
*) § 360a) paragraph 4 of Economic Code No. 109 / 1964 Coll. as amended by Act No. 138 / 1970 Coll.
* *) Decree of the Government of the CSSR No. 139 / 1971 Coll., on the financial management of state economic and certain other socialist organisations.
* * *) The competence of the municipal national committees to carry out periodic reviews of the management of organisations managed by them under the approved Statute is not affected by this.
†) § 27, 28 and 68 of Act No. 69 / 1967 Coll., on National Committees.
† †) § 27 of Act No. 134 / 1970 Coll., on the rules of the state budget of the Czechoslovak Federation and on the principles of the management of the budgetary resources of the state budgets of the federations and Republics (budget rules).
† † †) § 32 of ČNR Act No. 60 / 1971 Coll., on Budgetary Rules and § 35 of SNR Act No. 32 / 1971 Coll., on Budgetary Rules.
1) Guidelines of the Federal Ministry of Finance on the financing of civil defence preparations and expenditure of a military nature.
(2) When carrying out periodic audits of the management, the revising authorities shall proceed in accordance with the principles laid down in the Decree, the Minister of State Control No 75 / 1959 Úl (Ú. v.).
*) § 32 (c) of Act No. 133 / 1970 Coll., on the jurisdiction of federal ministries.
* *) Act ČNR No. 60 / 1971 Coll. and SNR No. 32 / 1971 Coll., on budgetary rules.
*) For example, the law on criminal proceedings, the labour code, the law on economic arbitrage, the law on state professional supervision of occupational safety, the law extending the scope of the state energy inspection, the law on state agricultural, food and commercial inspection, the law on measures against air pollution, the law on fire protection.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 163 / 1971 Coll., on the conduct of periodic revisions of the economy |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1971 |
|---|---|
| Effective from | 28.12.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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