Decree No. 172 / 1949 Coll.
Regulation implementing certain provisions of the budget act for 1949
Valid
Effective from 01.01.1949
172.
Government Regulation
of 14 June 1949
implementing certain provisions of the budgetary act for 1949.
The Government of the Czechoslovak Republic orders pursuant to the Act of 2 February 1949, No. 33 Coll., establishing the State Budget of the Czechoslovak Republic for 1949 (Budget Act):
The amount of the appropriations allocated by the State budget (hereinafter referred to as "loans') to cover expenditure of a kind (Section 2, first sentence of the Budget Act) is, unless otherwise provided for in the Budget Act, the limit for reimbursement of expenditure. However, loans may be fully used up only if necessary.
(1) The necessary needs under Paragraph 2, the sentence of the Second Budget Act, may only be considered as requiring urgent satisfaction to fulfil the legal obligations or other necessary tasks of the State, in particular to ensure the unimpeded functioning of the administration. The necessity of the need is primarily assessed in terms of the interest of the whole State, not just in terms of the area concerned or the field of public administration concerned.
(2) Loans authorised for a specific purpose may be used, even if the conditions laid down in Section 2 of the Budget Act are met, only to the extent strictly necessary to achieve that purpose. This shall also apply to the release of settlement advances which may be authorised only within the limits of the relevant provisions and at the level necessary for the purpose and which may only be used until 31 December 1949, if the expenditure referred to in Section 10, sentence of the second budget act, is incurred by 28 February 1950.
The proposal of the central authorities to provide for additional approval by the National Assembly pursuant to the provisions of Section 8 of the Budget Act on expenditure which cannot be reimbursed in any of the ways set out in Sections 4 to 7 of the Budget Act shall be delivered to the Ministry of Finance by the end of April 1950 at the latest.
(1) Measures that go beyond the approved budget and their consequences burden the budgets of the coming years and for which the approval of the Minister of Finance should be requested in advance (Section 9 of the Budget Act) shall be considered to be, in the absence of measures under the statutory rules, in particular the establishment of funds, the establishment of new honorary documents and lecturees in higher education institutions, the extension of the authorities and public authorities, the establishment of new rental contracts and the issue of new periodical press articles, where such measures would result in new or increased costs for the Treasury.
(2) The calculation of the costs under Section 9 (3) of the Budget Act must be accompanied not only by the draft laws and regulations referred to there, but also by the proposals for all administrative measures, the implementation of which would result in expenditure for the Treasury. In this cost calculation, it is not only detailed calculation of the foreseeable cargo in the current year, but also precise data on the foreseeable cargo, which the proposed measure will have or might have in the later years. The proposal for a new source of revenue pursuant to § 9 (3), second sentence of the Budget Act, is similarly accompanied by a detailed numerical calculation of the revenue of that source of income.
(1) The use of the authorised loans pursuant to § 10, first sentence of the Budget Act, shall be regarded as a money voucher issued by 31 December 1949 and delivered to the accounting office responsible for the regulation by no later than 5 January 1950, where the expenditure is carried out by the treasury, by 10 January 1950 and by the representative offices at the latest by 31 January 1950. If the use of the loans is made pursuant to § 10, sentences of the Second Budget Act, the periods referred to above shall be extended by 2 months.
(2) Payment orders issued in 1949, after the case until 28 February 1950, but delivered to the accounting office or the register after the relevant time limit referred to in paragraph 1 has expired, shall be refunded.
(3) The amounts needed to pay the commitments due in 1949 are to be referred to, unless otherwise provided in the budgetary act (§ 10, second sentence), in that year. The reimbursement of the expenditure to be charged to the State budget loan for 1949 must not be postponed to the cost of the loans for years to come.
(4) Demonstration of money to cover liabilities arising after 31 December 1949 or to create any other reserve on credit savings is not permitted.
(1) The referring authority shall be responsible in accordance with the relevant rules for ensuring that the provisions of the budgetary law and this Regulation have been complied with.
(2) Proposals for expenditure under free consideration must be submitted to the budgetary officer in order to assess their effectiveness and proportionality.
(3) The accounting officer's service authority (hereinafter referred to as "accounting office") shall examine the accuracy of the data in all the files on State expenditure or revenue. If the information is correct and if the voucher corresponds to the law and this Regulation, payment shall be made (income shall be booked).
(4) If the accounting office objects to a payment order (an income settlement order), it shall indicate in the file why it cannot be executed and return the file without execution to the pointing authority.
(5) If the referring authority does not agree with the opinion of the heads of accounting, it shall refer the matter to the head of the Office - at the Ministry of the Minister, at the Regional or District National Committee, by means of the relevant referendum. The written decision by the Office's heads (Chairman of the National Committee) is final. If this decision orders the execution of a voucher not agreed with by the accounting officer, the accounting office shall arrange for the payment (receipt) and shall make a brief statement in the accounts showing the number of the file to which the order against its objections has been redirected. However, the Reference Office (National Committee) shall notify such cases to the Ministry of Finance, to the Supreme Audit Office and, in the absence of central offices, to the Ministry of Finance.
This Regulation shall enter into force on 1 January 1949; they shall be implemented by the Finance Minister in agreement with the participating members of the Government.
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Regulation Information
| Citation | Decree No. 172 / 1949 Coll., implementing certain provisions of the budget law for 1949 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.07.1949 |
|---|---|
| Effective from | 01.01.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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