Decree No. 169 / 1946 Coll.
Regulations issuing detailed regulations on the 1946 Finance Act
Valid
Effective from 01.01.1946
Contents
169.
Government Regulation
of 14 August 1946
laying down detailed rules for the 1946 Finance Act.
The Government of the Czechoslovak Republic hereby orders pursuant to Article XXVIII, paragraph 1 of the Finance Act of 29 March 1946, No 59 Coll., establishing the State Budget for 1946:
Good budget.
(1) In the course of the management of the budget, it shall be carried out in accordance with Article VI of the Finance Act, in which case it shall provide only the necessary needs of the State; the need to be assessed with a national perspective and not only with a departmental perspective.
(2) The necessary needs of the State are those whose urgent satisfaction necessarily requires the uninterrupted functioning of the State administration or the fulfilment of the obligations and necessary tasks of the State.
(3) The funds authorised for a specific purpose (loans) may only be used under the conditions laid down in paragraphs 1 and 2 at the level, at the time, strictly necessary to carry out that purpose. This also applies to the release of settlement advances which may be authorised only within the limits of the applicable rules and at the level required for the purpose.
(4) The credit authority shall identify and confirm in the file, before the authorisation or before the application for authorisation, expenditure that has been followed up under the previous provisions.
(1) Any amount individually entered in the expenditure of the State Administration of the State Budget for 1946 is the limit to which expenditure may be referred under Article VI of the Finance Act. Exceptions are permitted only under Articles X and XV of the Finance Act. Be careful not to use up the loans if necessary.
(2) Where the government or the Minister of Finance, in Slovakia, the College of Authorisers or the Financial Officer have determined the amount of the cargo for certain measures, they may be carried out only within the limits of the amounts already authorised in advance for the purpose in question. The consent provided for in the last sentence of Article VI of the Finance Act shall be requested as soon as it is known that the authorised funds will be exceeded.
(1) When referring to the appropriations for the proper expenditure referred to in Article VII (1) of the Finance Act, it shall also be confirmed in the relevant file that the amount referred to does not exceed 12% of the annual budgeted amount of the lowest budget sub-section. The lowest sub-department shall be each of the lowest individual amounts shown in the summaries annexed to the Financial Act.
(2) If it is not necessary to use a full twelfth of the annual budgeted amounts for a specific need, as indicated in the State budget, for the same purpose in the coming months, if necessary.
(3) If, in any month, a finance officer, exceptionally more than twelve, has been referred to for approval by the Minister of Finance in Slovakia, the amount by which more has been referred should be settled in a later month, not later than December 1946.
(4) Proper expenses, payable in excess of the monthly time limits referred to in Article VII (2) of the Financial Act, shall be those due by their nature in quarterly, half-yearly or even annual periods, such as rent or rent, interest and repayments of State debt.
(1) When referring to the appropriations for extraordinary expenditure provided for in Article VIII of the Finance Act, it is confirmed in the relevant file that the expenditure for a given body, i.e. the Office, Institute, School and School and the purpose referred to in some heading of the lowest sub-section of the sub-budgets of each chapter for 1946 does not exceed 50.000 CZK in that year.
(2) If, for 1946, the total expenditure referred to in paragraph 1 would exceed the amount of CZK 50,000, the approval of the Minister of Finance, in Slovakia, of the financial officer, would be required to take a measure that could prejudiciate expenditure in excess of the said amount of CZK 50,000.
(3) If the Minister for Finance, in Slovakia, has already given his consent under Article VIII of the Finance Act for a specific expenditure, no further approval is required for the payment of the partial amounts of approved expenditure if the total expenditure is not exceeded; otherwise it is to be referred to in Article 2 (2) of this Regulation.
(1) The procedure laid down in Article X (1) of the Finance Act is to be followed for the measure of reimbursement, on the one hand, of expenditure for which the lowest sub-division of the sub-budget has not been remembered at all, and on the other hand, of expenditure for which the lowest sub-division of the sub-budget has been remembered, but the budget is not sufficient there, and the payment of higher costs cannot be provided in the manner set out in paragraph 2 of this paragraph.
(2) The appropriations provided for expenditure in the lowest sub-departments of the state budget and distributed in the sub-budgets of each chapter are to be used primarily according to their destination and above for each item, as indicated in the country-specific columns (Czech or Moravian-Silesian), offices, institutes or so. If necessary (§ 1 (2)), higher needs may be paid, in excess of the appropriations for expenditure of certain sub-budget items intended for a country (Czech or Moravian-Silesian), the Office, Institute or under., other items of the same sub-department, as indicated in the same column (for the same country, the same office, Institute and so on.) may be used in order to meet the higher needs. If it is not possible to ensure payment in this way, the unspent appropriations of the items in the other columns of the same sub-section, in particular the same item, may be used. In order to carry out internal transfers between loans from different points of credit referred to in this paragraph, the prior approval of the competent central office shall be required.
(3) The reimbursement of expenditure for which no appropriations are budgeted at all and which cannot be provided within the lowest sub-unit, as well as the amounts by which the appropriations for expenditure for the lowest sub-unit of the State budget are to be exceeded, should, as a general rule, be ensured gradually by the savings for expenditure for the relevant higher sub-unit in which the expenditure for that sub-unit is included and, if not possible, by the savings for expenditure for other sub-departments of the relevant chapter.
(4) The application for approval under Article X (4) of the Finance Act is to be discussed in advance with the Minister of Finance and the Supreme Accounting Audit Office, in Slovakia with the Financial Officer and the Supreme Audit Court.
(5) The approval of the Minister of Finance and the Supreme Accounting Audit Office under Article X of the Finance Act must always be provided before the legal title of the required need is established. The same applies to the approval of the Finance Officer and the Supreme Audit Court in Slovakia.
(6) Where expenditure has been paid by a transfer (virement) in accordance with Article X (1) of the Finance Act, the amount thus used shall be bound as a permanent reduction for the item in whose savings the payment of higher cargo is ensured.
(1) The measures provided for in Article XII of the Finance Act, which, in consequence, burden the budgets of the coming years and which require the approval of the Minister of Finance, in Slovakia, of the entrustment and expansion of state offices and institutes, whether separate or attached, the establishment of funds, the establishment of schools and the replenishment of them by new departments, the setting-up of new honorary documents and lecturees in universities, the expostures of offices, institutes and schools of all kinds, the establishment and expansion of other state establishments and the conclusion of new lease contracts, if such measures would result in new or increased costs for the State Treasury and if they are not covered by the law.
(2) In the calculation of the cargo referred to in Article XII (3) of the Financial Act, it is not only the actual cargo in the current year, but also the financial reach that the proposed measure will have or might have in the later years. The proposal for a new source of income is evidenced by a numerical calculation of the yield of this source of income.
Extraordinary budget.
(1) Pursuant to Article XXI (3), further paragraphs of this paragraph provide for the use of exceptional budget credits.
(2) Exceptional budget loans may be managed within the limits of the amounts shown in the details of the extraordinary budget. Each of these amounts, subject to exceptions under the provisions of the Financial Act and this Regulation, shall be the limit of the maximum limit until such time as expenditure may be shown in accordance with the assumptions laid down in the second sentence of Article XXI (1). Loans authorised for a specific purpose may be used only to the extent strictly necessary to carry out that purpose.
(3) The loans authorised in Title I, Titus 2, Section 26 of the extraordinary budget for building and purchase of real estate for the needs of civil administration are managed by the Ministry of Technology, in Slovakia by the competent authority, in agreement with the Supreme Administrative Office, in Slovakia by the delegatee whose need is to cover these loans.
(4) Where loans for works and adjustments carried out by the State under its direction or for which the State pays the full cost, they shall be allocated to sectors other than Title I, Section 17, Section 1, Section 2, Sections 17 and 26 of the extraordinary budget, before requesting the approval of the Minister of Finance, in Slovakia the delegate of the funds, for the use of such loans to discuss the matter with the Ministry of Technology, in Slovakia with the relevant authority.
(5) The transfer of loans between the amounts referred to in paragraph 2 of this paragraph requires the procedure laid down in Article X of the Finance Act in connection with Article 5 of this Regulation. Loans classified in Titles I, tit. 2, § 23, pol. 3 and 4 shall not be used for other purposes. Movements of loans of items of title 1, Title I and Title II, as specified in the details of the extraordinary budget, shall be permitted only within their own title and only with the Government's approval.
(6) The consent referred to in Article XXI (1), sentence of the second financial act, is required in all cases before the title is established. However, there is no need to ask again for continued work and supplies already authorised.
(7) The approval of the Minister of Finance in Slovakia by the Finance Officer for the award of supplies and works in undertakings within the meaning of Article XXI (1) of the Finance Act is given by the agreement of the representative of the Ministry of Finance, in Slovakia by the Finance Officer, in the administrative body of the company.
Common provisions.
(1) If the prior approval of the Minister of Finance is required under the Finance Act, in Slovakia, the authorising officer of the Finance Minister shall be sent to him by means of a review file three-fold but accurate information on each individual case; in this information, the necessity and urgency of the proposed measure, the amount of the cargo, the exact method of payment and accounting shall be demonstrated, either by other reasons relevant for the granting of such consent or by the necessary files.
(2) The approval of the Minister of Finance and the Supreme Accounting Audit Office, the Financial Officer and the Supreme Audit Court in Slovakia, required under the provisions of the Financial Act, is to be requested by 15 December 1946 to enable the prescribed procedure to be carried out and the funds to be used in 1946.
(3) The dates of the consent should be recorded in the files and in the books and set out in the reasons and, where appropriate, in the detailed accounts of the accounts. Such data shall also be communicated to the subordinate reference offices to record them and to report them in the statement of reasons for the partial accounts.
(1) The use of the authorised funds referred to in Article XXV (1) of the Finance Act shall be regarded as a burden on their expenditure, including by 31 December 1946, if the payment order is delivered to the competent accounting office by 5 January 1947 at the latest, if the expenditure is carried out by the treasury, by 10 January 1947 at the latest and by the representative offices by 31 January 1947 at the latest.
(2) The vouchers dated 1946, but delivered to the accounting office or to the register after the expiry of the time limits referred to in paragraph 1, shall be returned as invalid.
(3) The amounts needed to pay the liabilities due in 1946 must be shown in principle in that year.
(4) Referring money to cover commitments due only in 1947, or to postpone the voucher to the necessary expenses already due in 1946, in 1947, in order to raise funds to cover expenses for which the State is not legally bound, is inadmissible.
(1) Aprobanti of the files shall be responsible, in accordance with the applicable rules, for ensuring that the provisions of the preceding paragraphs have been complied with.
(2) The documents relating to proposals for expenditure, as set out in the Official Journal of the European Union, must be submitted to the budgetary officer in order to check the accuracy of the information contained therein.
(3) The accounting officer's service authority shall check the accuracy of the data in all the references, taking into account the strictly applicable accounting rules for the testing of payment orders. If the data are correct and can be used under the Financial Law of Budget Funds, a voucher shall be made. If the file has not been submitted to the budgetary officer in accordance with paragraph 2 of this paragraph, or if this has not been agreed with the voucher, the voucher may not be executed.
(4) If the authority providing the service has objections to the voucher, it shall state them in the file and return it to the Aprobant or the Budget Officer for further consideration.
(5) In the event of disagreement between the applicant for the file or the budgetary officer with the objections of the authority providing the service of the accounting officer, or of disagreement between the applicant for the file and the budgetary officer, the subordinate authority of the referring authority shall be obliged to submit the case on the grounds of its superior office; in the case of the Central Office, the aprobant of the file or the budgetary officer shall submit the case with a reasoned statement to the Minister or, if the Central Office is not the Ministry, to the Chief Executive of the Office.
This Regulation shall enter into force on 1 January 1946; they shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Ursines v. r.
Broad v. r.
Maj-Gen Svoboda v. r.
Dr. Ripka v. r.
Nosek v. r.
Dr Dolansky v. r.
Dr Stránská v. r.
Laušman v. r.
Děuriš v. r.
Hala v. r.
Dr. Unedible v. r.
Dr Procházka v. r.
Dr Franek v. r.
Lichner v. r.
Contents
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Regulation Information
| Citation | Government Decree No. 169 / 1946 Coll., issuing detailed regulations on the Finance Act for 1946 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.08.1946 |
|---|---|
| Effective from | 01.01.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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