Decree No. 163 / 1980 Coll.
Decree of the Federal Ministry of Finance on the financing of non-investment expenditure for the development of science and technology
Valid
Effective from 01.01.1981
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163
DECLARATION
Federal Ministry of Finance
of 7 November 1980
on the financing of non-investment expenditure for the development of science and technology
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 (1) of Economic Code No. 109 / 1964 Coll., in the version published under No. 37 / 1971 Coll. and supplemented by Act No. 144 / 1975 Coll., provides:
Subject matter and scope of the adjustment
(1) This Decree provides
(a) non-investment expenditure of state budgets and technical development funds for the development of science and technology, financing of such expenditure in state organisations, the creation of technical development funds and the revenue of state budgets and technical development funds for the results of the management of scientific and technological development tasks (Part One),
(b) non-investment expenditure on similar activities, i.e. standardisation, construction typing, experimental verification under construction and invention and improvement, and their resources and financing in state organisations (Part Two).
(2) For the purposes of this decree, a company means a state economic organisation within a production unit, (1) a group enterprise or a group special purpose organisation and a state economic organisation directly subordinate to a central authority or national committee.
EXPENDITURE, RESOURCES, FINANCING AND REVENUE IN THE FIELD OF SCIENTIFIC DEVELOPMENT AND TECHNOLOGY
NON-INVESTMENT EXPENSES FOR THE DEVELOPMENT OF SCIENTIFIC AND TECHNICAL DEVELOPMENT AND COSTS OF RESEARCH AND DEVELOPMENT ORGANISATIONS
Non-investment expenditure on the development of science and technology
(1) The non-investment expenditure of state budgets and technical development funds for the development of science and technology is:
(a) expenditure on state budgets for the activities of budgetary organisations of the research and development base, 2)
(b) contributions from state budgets to the operation of the research and development base contribution organisations, 2)
(c) expenditure on research and development work which is the subject of the tasks of scientific and technological development plans (Title II);
(d) subsidies from sectoral technical development funds and technical development funds of production economic union1) (hereinafter referred to as the "technical development sectoral fund") for certain works for enterprises (Title 3);
(e) contributions from sectoral and sectoral technical development funds to pooling funds for the development of science and technology (Title 3),
(f) subsidies from technical development funds of higher levels of management to technical development funds of lower levels of management (Title Four),
(g) other expenditure on the development of science and technology (Title 3).
(2) Non-investment expenditure on the development of science and technology is also expenditure
(a) ministries of forestry and water management for scientific and technical research in the field of air cleanliness from sources established by specific regulations, 3)
(b) universities for the tasks of their plans for the development of science and technology and for the ministerial tasks of the competent Ministry of Education from sources laid down in specific regulations.4)
(3) In particular, non-investment expenditure for the development of science and technology is not paid by central authorities and organisations for supplies or works which are:
(a) the administrative activity linked to the management, planning and financing of the development of science and technology, in the absence of the organisations referred to in Article 2 (1) (a);
(b) activities financed under operating (non-investment) costs, (5) in the case of organisations referred to in Article 2 (1) (a);
(c) tasks in production or investment construction.
(4) Under Article 2 (1) (c) of the State Budget, the tasks of the State Science and Technology Development Plan are financed,
(a) the federal budget for basic research and economic research tasks;
(b) the State budgets of the federation6) and the Republics for technical development tasks (hereinafter referred to as "State tasks").
(5) In the absence of a company's technical development fund but part of its approved economic plan is a company's science and technology development plan, the tasks of that plan and other expenditure on the development of science and technology related to those tasks from the technical development fund of the superior body shall be financed.
(1) The expenditure on research and development work referred to in Article 2 (1) (c) and (2) are remuneration
(a) the prices of research and development work;
(b) the costs of research and development work carried out and used by the organisation in its economic activities ("R & D work under its own direction").
(2) The other expenditure on the development of science and technology referred to in Article 2 (1) (g) is the reimbursement of works which are not research and development work but which are used exclusively for their implementation, i.e. remuneration
(a) technical and economic studies for the selection of tasks in the science and technology development plan and initial opposition proceedings, 7)
(b) the supply of work resulting from the performance of the post of Head of the Institute of Scientific and Technical Development (hereinafter referred to as "Head of the Institute") or of the Scientific, Technical and Economic Information Centre (hereinafter referred to as "Information Centre"); the supply of such works shall be covered by the State budget only in respect of the head of the establishment or an information centre with cross-sectoral competence;
(c) work related to scientific and technical cooperation with foreign countries (e.g. in the development of forecasts for the development of science and technology, preparation of increased qualifications of scientists, consultation of scientific and technical issues),
(d) other non-investment needs for the development of science and technology where the central authorities or organisations are authorised to pay them under the legislation or government resolution (e.g. exceptional contribution from the central authority budget to the technical development department fund, target premium and exceptional remuneration for resolving and implementing the tasks of the State Science and Technology Development Plan, participation in the financing of international organisations).
Costs of research and development organisations
(1) The costs of research and development organisations are the costs of carrying out science and technology as laid down in specific regulations, (8) unless otherwise provided in this Decree.
(2) The costs of research and development work also include:
(a) interim or final opposition proceedings, 7)
(b) the purchase or receipt of intangible research and development results (hereinafter referred to as "research results") from abroad, provided that the research results are necessary but not predominant in the solution and the results of their own research and development work and cannot be intended for direct use in production, operation or investment;
(c) standardization work or typology work in construction, provided that such work is a necessary but not predominant part of the solution and the results of research and development work.
(3) The costs of research and development work for which the new product is concerned, 9) include the additional costs of production of the verification series 10) or the verification production10) of the new product (hereinafter referred to as "additional costs of production verification"), up to and including their planned amount. The planned amount of additional production verification costs is the difference between the full own costs planned for the production of the verification series or for the verification production and the full own costs planned for the normal production.
(4) The costs of research and development work, which are the subject of the new technology, include the additional costs of the necessary adjustments to operationally untested machinery and equipment11) and, as a result of their use, the additional costs of modifications to them directly linked to standard machinery and equipment until the completion of the comprehensive testing.
(1) The costs of research and development work referred to in Article 4 shall also include the following costs for the construction or acquisition of objects of tangible national property of the nature of the basic funds (hereinafter referred to as "articles"):
(a) for the manufacture of machinery and equipment, if they are the subject of research and development work and under special legislation12) are not included in the investment construction plan;
(b) the acquisition of assembly components for the manufactured articles referred to in point (a), provided that they form a single basic instrument with them and under special legislation13) are considered as stocks;
(c) the acquisition of measuring and testing instruments for research and development work, provided that they are considered as stocks under the Specific Regulations (13);
(d) the construction of temporary equipment for research and development work and testing of the proposed technologies, unless included in the investment construction plan (12) and in accordance with the Specific Regulations (13), shall be considered as stocks, including the cost of documentation thereof.
(2) The cost of producing or acquiring articles is included in the cost of research and development work under the following conditions:
(a) the subjects are listed as part of the task-solving process in the approved science and technology development plan;
(b) preliminary calculations or documentation and the budget shall be approved, according to their nature, for manufactured articles;
(c) where articles are manufactured for use in the economic activity of an organisation (hereinafter referred to as "manufactured articles"), that organisation shall confirm that the benefits envisaged by the use of the manufactured articles are included in its financial plan during the specified period.
(3) Articles which are not prepared for use in the work of an organisation after the task has been completed but are designated as a necessary tool for the solving organisation to solve one or part of the task (hereinafter referred to as "the remaining items') become a surplus or unfit national property for that organisation, and the organisation is required to deal with them under specific regulations. 14)
(4) If, during research and development work, the intended determination of the remaining articles changes so that they can be used in the economic activity of an organisation, the remaining articles become manufactured articles, but only under the condition laid down in paragraph 2 (c).
(5) If the solution to the task is unsuccessful, the manufactured items will be treated as remaining items.
If, in the development or individual testing, the solving organisation carries out applicable work and services on a manufactured object (e.g. a prototype machine) or produces products (hereinafter referred to as "applicable performances'), it shall include their costs in the costs of research and development work, provided that:
(a) the user organisation has not yet taken over the manufactured article;
(b) the duration and extent of the performance of the applicable performance shall comply with the laws, technical standards, basic technical conditions and, where appropriate, with the decision of the superior central authority.
Organisations may spend the costs of research and development work in their own organisation at the latest on the date of cancellation of the task or the date of completion of the supply of research and development work or the date on which such work was surrendered to the organisation which is carrying out research and development work in its own direction for use in economic activity, provided that those days do not exceed the deadline set by the scientific and technological development plan for solving the task or part of it (hereinafter referred to as "termination of labour costs').
The cost of research and development work shall not include in particular:
(a) supply costs which do not have the character of stocks and supply or labour costs which are included in the investment construction plan;
(b) costs related to property responsibility for the supply of research and development work;
(c) the costs of evaluating and approving products which are not produced in the framework of research and development work;
(d) costs exceeding the planned costs of preparing and verifying the production of new products and technologies, 15)
(e) increased costs of production or operation resulting from the transfer of a production programme or the use of documentation or licence from abroad;
(f) costs associated with the preparation or implementation of production, investment construction or other activities on the basis of research and development work;
(g) costs associated with the putting into service of buildings or machinery and equipment;
(h) costs associated with the provision of planned but unachieved technical and economic parameters of construction or machinery and equipment;
(i) costs of verifying, testing and adapting standard products, machines and equipment for specific operating conditions.
EXPENDITURE ON THE DEVELOPMENT AND FINANCING OF SCIENTIFIC AND TECHNICAL DEVELOPMENTS
Conditions and method of financing tasks expenditure
(1) The research and development work which is the subject of an approved scientific and technological development plan shall be financed under the following conditions:
(a) a preliminary calculation of the research and development work of the entire task is approved;
(b) in cases provided for by legislation, the wholesale price limit of the future product or the cost limit of future technology is approved;
(c) the implementing organisations have confirmed that, if the calculation of economic efficiency results in economic benefits for their economic activities, they shall include them in their financial plans within a specified period.
(2) The research and development work on which the economic contract is concluded can be financed from the date of its conclusion.
(3) Organisations managed by national committees which finance research and development work from State budget resources shall be granted these funds during the year from the State budget.
(4) The payment of supplies of research and development work and supplies constituting evidence or part of such work, as well as the payment of the results of solutions to scientific and technological development tasks passed on between organisations, is governed by specific rules; (16) Where such work and the results transmitted between organisations are not valid, specific rules shall be laid down. 17)
Expenditure on state tasks and their financing
(1) State tasks are financed from the State budget up to the level of:
(a) either expenditure on dealing with the entire state task ("full funding");
(b) or the amounts to be recovered from expenditure on the whole of the public task, with the remaining expenditure being paid at the same time from unit-linked sources, i.e. department or branch technical development funds ("unit-linked financing");
(c) expenditure on addressing the identified sub-tasks of a State task, with expenditure on dealing with other sub-tasks of that State task being paid from units ("sub-funding").
(2) Share funding is possible under the conditions that:
(a) the central authority and its management organisations are not participating in the financing of the same State task at the same time;
(b) mutual funds shall not be supplemented by exceptional contributions or subsidies; This condition also applies to sub-financing.
(3) Share funding involving more than one share resource is carried out by a pool of funds under specific rules. 18)
(4) The arrangements for financing each of the national tasks referred to in paragraph 1 shall be determined by the competent central authority for technical and investment development, which shall agree with the sectoral central authority responsible for coordinating the national task ("the coordination authority ').
(a) the amount of the State budget and the amount of the share resources from the total cost of dealing with the State task financed. The amounts thus determined shall reflect the percentages of the State budget and the share resources applicable to the financing of the public task as a whole and all parts thereof, both for the whole period and for each year of the unit financing,
(b) the sub-tasks of the State task fully financed, on the one hand, by the State budget and, on the other, by mutual resources.
(1) The coordinating body shall provide budgetary appropriations for the financing of a State task in the current year either in its budget or in the budget of a subordinate budgetary organisation and shall accordingly open the budget limit of non-investment expenditure on a State task (hereinafter referred to as the "budgetary limit") either for itself or for that organisation. Beneficiaries of the budgetary limit shall set up the Czechoslovak State Bank (hereinafter referred to as "the Bank ') of a budget pumping account to finance the State task.
(2) In the event that the beneficiary of the budgetary limit is the coordinating body, the appropriations from its budget supply account shall:
(a) either the coordinating body itself, if it covers research and development work;
(b) or managed by it and used to finance the production of the economic unit (1) (hereinafter referred to as the "approved organisation"). Where the coordinating body does not manage the production units or where its subordinate contribution organisation or directly subordinate undertaking better ensures a link between the solution and the execution of the task, the coordinating authority shall designate the authorised organisation or the undertaking. The coordinating authority may, on a proposal from the production unit, also designate an undertaking within that production unit by the authorised organisation.
(3) State tasks and their sub-tasks fully financed by the State budget are covered by the budget supply account and by State tasks financed by the special current account; to that account, the percentages for the national task as a whole shall be transferred from unit-linked resources and from the budget account at the same time.
(4) The special current account shall be set up by the Bank to the coordinating authority or organisation managed by it, depending on whether the appropriations are drawn from the budget supply account by the coordinating authority or by that organisation.
(5) The production unit, which is a beneficiary organisation, draws funds from the budget service account or the special current account to cover research and development work or, where appropriate, to transfer the amount to a subordinate undertaking which has already paid the research and development work itself at that amount.
(1) If, in the course of a year, the coordinating body, with the agreement of the coordinating authority, intends to carry out research and development work to a greater extent than planned in that year, and thus to increase the need for resources than the budgetary limit for that task, the coordinating authority shall increase the budgetary limit provided that it does not exceed:
(a) the total amount of appropriations allocated in its budget for the financing of all State tasks;
(b) expenditure on dealing with the entire State task or part-tasks financed by the State budget;
(c) the percentage and total amount of the State budget allocated to the whole of the State-funded task.
(2) The coordinating authority will evaluate the implementation of the work carried out at the end of the year in the case of an ongoing task; It shall open the budgetary limit for the following year on the basis of this assessment.
Expenditure on departmental, sectoral and corporate tasks and their financing
(1) The ministerial tasks shall be financed by the Department Technical Development Fund, mutatis mutandis, in accordance with Article 10, with the sectorial central authority designated by the method of financing, the amount of unit resources and the sub-tasks of the ministerial tasks.
(2) The central authority shall finance the ministerial task itself if it is a customer of research and development work, or it shall transfer funds directly subordinate to an economic organisation which is a customer of such work or carries out research and development work in its own direction.
(3) The central authority which is a customer of the research and development work of the department task addressed by the budgetary organisation will take from the technical development department fund an amount equal to the cost of solving the task in the current year into the state budget within the time limit laid down by the specific rules; (2) However, if it complements the technical development department's technical development fund with an exceptional contribution from its budget and the cost of solving the task is higher than that contribution, it will only make a difference between the exceptional contribution and those costs.
(4) Similarly, as provided for in paragraph 2, financing shall be
(a) sectoral tasks from the technical development fund;
(b) from the technical development fund of a superior body, the corporate tasks of directly subordinate undertakings which do not form a corporate technical development fund (Section 2 (5)).
(5) The competent authorities and undertakings financing tasks from their technical development funds will assess at the end of the year the implementation of work appropriations carried out in that year in the case of the tasks to be carried out. the funding for the next year's tasks will be secured by a financial plan based on this evaluation.
SUBSIDY, ASSOCIATION AND OTHER EXPENDITURE
Subsidies for certain businesses' work
(1) An irreversible subsidy may be granted from the technical development fund of a superior body to the sales of a directly subordinate undertaking for the planned work resulting from the performance of the post of Head of the Institute or Information Centre on condition that:
(a) such work is not research and development work but shall be used exclusively for its implementation;
(b) such work cannot, in view of its nature, be the subject of supply-customer relations and is not taken over by the subsidy provider;
(c) the cost of such work must not be included in the costs and prices of the sales performance of economic organisations, in accordance with the calculation and price regulations.
(2) The subsidy shall be granted by a written decision, which shall include in particular the purpose and amount of the subsidy as well as the total period and the regular time limits for its granting. The amount of the subsidy for the current year shall be determined in the financing plan. If the conditions for drawing up the subsidy are no longer met, the beneficiary of the subsidy shall inform the subsidy provider within 14 calendar days.
(3) At the end of the year, the beneficiary will assess the amount spent on the work carried out that year. The grant provider shall examine the evaluation as well as the use of the work carried out and address any deficiencies; the amount of the grant for the work planned in the following year shall be secured by the financial plan on the basis of this examination.
Allocation of resources for the development of science and technology
(1) The resources of the technical development department funds may, pursuant to the Specific Regulations (18), be linked to each other for the financing of ministerial tasks in particular of an inter-sectoral nature and for the grant of subsidies to undertakings under Section 14 for work connected with the performance of the Head of the Institute or Information Centre, in particular with an inter-sectoral scope.
(2) The funds of technical development sectoral funds may, mutatis mutandis, as referred to in paragraph 1, be brought together to finance sectoral tasks in particular of an interbranch nature and to provide subsidies to undertakings under Paragraph 14 for work connected with the performance of the post of head of the Institute or Information Centre, in particular with interbranch scope.
(3) With the agreement of the Management National Committee, undertakings may pool their technical development funds with each other (18) to finance corporate tasks or to pool 18) with sectoral or sectoral technical development funds.
(4) The central authorities or production units which propose to finance the tasks and work falling within their competence from the State budget or from the sources of the central authority shall make the first use of the opportunity to pool their technical development funds.
Other expenditure on the development and financing of science and technology
(1) The work which is the subject of other expenditure on the development of science and technology as referred to in Article 3 (2) shall be covered solely by:
(a) the central authorities of their budgets in the case of the tasks of the State Science and Technology Development Plan and of the Department of Technical Development Funds in the case of the department tasks;
(b) production units (1) from technical development sectoral funds for sectoral tasks;
(c) undertakings from corporate technical development funds in the case of corporate tasks.
(2) The sectoral central authority or organisations proposing to include the task in the higher-management science and technology development plan shall pay for the technical and economic study for the selection of the task in the science and technology development plan from their resources.
INSTRUMENT FOR TECHNICAL DEVELOPMENT FUNDS AND FREEDOM FOR STATE BUDGET AND TECHNICAL DEVELOPMENT FUNDS
Development of technical development funds
(1) The technical development funds shall be determined in the financial plan by the amount providing for the medium-term scientific and technological development plan and, for the current year, by the amount providing for the implementation of the scientific and technical development plan.
(2) The financial security of the medium-term scientific and technical development plan is expressed in terms of the amounts of the relevant non-investment expenditure for the development of science and technology under this decree, which must be supported by preliminary cost calculations and discussions of the supplier-customer relations for the proposed tasks. (19) In addition, the financial security of the implementation plan's tasks must be supported by financing documents (Sections 5 (2), 9 (1) and 13 (5)).
(3) The technical development department fund shall be composed of:
(a) a contribution from the technical development sectoral funds of the amount and time limit determined by the central authority, provided that subsidies from the technical development department fund are not planned to be supplemented;
(b) a contribution from the costs of directly subordinate undertakings, with the exception of research and development base organisations, of the amount and time limit determined by the central authority, unless, however, subsidies from the Department's Technical Development Fund are planned to supplement the enterprise's technical development funds;
(c) revenue from the management of tasks financed by the Technical Development Department Fund;
(d) contributions to pooling funds for the development of science and technology;
(e) an exceptional contribution from the budget of the central authority.
(4) The Technical Development Trade Fund is composed of:
(a) a contribution from the costs of its own economic activity and from the costs of subordinate undertakings, with the exception of research and development base organisations, of the amount and time limit of the production unit, (1) unless, however, subsidies from the technical development branch fund are planned to complement the enterprise's technical development funds;
(b) subsidies from the technical development department fund, unless a contribution from the technical development branch fund is planned for that fund;
(c) revenue from the management of tasks financed by the technical development sectoral fund;
(d) the contribution to the pooling of resources for the development of science and technology.
(5) The enterprise technical development fund is composed of:
(a) a contribution from costs of the amount and time specified by the superior authority;
(b) subsidies from the technical development fund of the superior body, but unless a contribution from the costs is planned for that fund,
(c) revenue from the management of tasks financed by the enterprise technical development fund.
(1) The contribution from the costs to the technical development funds referred to in Article 17 must be made no later than five working days after the deadline for sending the accounting statements for the relevant financial year in which the funds were created.
(2) Within the limit of the maximum balance of the sectoral technical development fund to be set in the financing plan of the central authority for a five-year period, the central authority may also set a limit for the maximum balance of the technical development sectoral funds under the production unit (1).
(3) The funds of technical development funds are kept in separate accounts in the bank.
Use of state budgets and technical development funds to cover works
(1) The resources of state budgets and technical development funds intended to finance research and development work shall be used:
(a) to pay invoices for research and development work, 16)
(b) to pay for intra-company settlement documents for research and development work under its own control (hereinafter referred to as "internal invoice for research and development work"),
(c) in the cases provided for in this decree, to transfer funds to a directly subordinate economic organisation which has previously paid for research and development work itself; the funds may be transferred only to suppliers' invoices for research and development work and in-house invoices for research and development work.
(2) The funds of technical development funds intended to provide subsidies pursuant to Section 14 shall be used for the amount of invoices paid by the beneficiary and for his work actually carried out under his own direction.
(3) The resources of state budgets and technical development funds intended to finance works which are the subject of other expenditure on the development of science and technology referred to in Article 3 (2) (a) to (c) are used to pay the supply of works and to cover the cost of work actually carried out under its own control on the basis of a written document.
(4) Intra-corporate invoices for research and development work are issued by organisations, with the exception of budgetary organisations, for research and development work actually carried out to the extent or over a period to be determined by the superior authority or undertaking from whose financial resources such work is financed; However, the period shall not be less than a month.
(5) The resources of state budgets and technical development funds to cover works may be used no later than 60 calendar days from the end of the cost of work, unless otherwise provided by other provisions. 21)
(6) Organisations which have taken over articles made or acquired under research and development work for use in their economic activities may not use non-investment funds intended to finance the development of science and technology to cover any corrections or adjustments to such articles taken over.
REVENUE FROM STATE BUDGET AND TECHNICAL DEVELOPMENT FUNDS RESULTING FROM THE MANAGEMENT OF TASKS
Revenue
(1) The revenue of state budgets and technical development funds for the results of the management of the tasks of scientific and technological development are the resources obtained from:
(a) research results (§ 21);
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 163 / 1980 Coll., on the financing of non-investment expenditure for the development of science and technology |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.12.1980 |
|---|---|
| Effective from | 01.01.1981 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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