Decree of the General Director of the State Bank of Czechoslovakia No. 180 / 1960 Coll.
Order on the release and control of personnel costs (expenses) outside the wage fund
Valid
Effective from 01.01.1961
Contents
180
DECLARATION
Director General of the Czechoslovak State Bank
of 5 December 1960
on the release and control of personnel costs (expenditure) outside the wage fund
The Director General of the Czechoslovak State Bank provides, pursuant to § 11 (3) of Act No. 83 / 1958 Coll., on the arrangements for the financial planning and financial management of national enterprises and other economic organisations of the state socialist sector, under § 21 of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the management of budgetary resources, and for the implementation of § 27 (3) of the Order of the Minister of Finance No. 157 / 1960 Coll., on the mobilisation and control of wage funds by the State Bank of Czechoslovakia:
Preliminary provisions
(1) The Czechoslovak State Bank (hereinafter referred to as "the Bank"), as part of the single socialist financial system, is jointly responsible for the economic operation of the funds for production and circulation in order to achieve the maximum efficiency of the national economy. It therefore helps in particular to detect reserves and mobilise all resources of the national economy and to spend them as effectively as possible.
(2) The personnel costs (expenses) outside the wage fund are an important part of the costs affecting both the cost of the organisation's activities and the planned proportion between production and consumption.
This decree regulates the way in which personnel costs (expenses) are checked outside the wage fund ("personal expenses') for state socialist sector organisations (" organisations') which have a turnover, normal or other similar account with the bank. However, in the case of budgetary organisations (involved in all revenue and expenditure on the State budget) and in the case of awareness-raising establishments receiving a contribution from the State budget, the release and control of personal expenditure under this decree shall be carried out only under the conditions set out in Section 11 (d) of this Order. The release and control of personal expenditure for socialist sector organisations other than State Socialist sector organisations shall be carried out in accordance with the principles of this Order and on the basis of an agreement between the Bank and the relevant headquarters of the organisation.
(1) Personal expenditure shall mean all cash payments to natural persons, not reduced by any tax, unless such payments are part of an organisation's wage (premium) fund, unless it is specifically provided that they are not covered by personal expenditure.
(2) Personal expenditure shall include:
(a) remuneration for work, i.e. fees for physical and mental work carried out
(aa) non-registered workers;
(ab) staff who, although in the organisation's record state, are, however, carrying out that work as an irregular activity, not directly related to their normal work tasks and are not directly related to the planned work of the organisation,
(b) reimbursement of travel, removal, etc., expenses,
(c) other payments (cash benefits or compensation for the nature of personal expenditure) to natural persons, unless it is provided that they are not covered by the personal expenditure.
(3) The detailed content of the groups (a) to (c) of the personal expenditure is laid down in the guidelines of the State Statistical Office, which shall also determine the expenditure not covered by the personal expenditure.
Common provisions
Statements of annual plans, reserves of personal expenditure
(1) The release and control of personal expenditure shall be carried out by the Bank on the basis of an extract of an approved plan of personal expenditure and statements of actual implementation.
(2) The statement of the annual personal expenditure plan shall be sent on a form established by the Bank:
(a) ministries and other central authorities and bodies (hereinafter referred to as "central offices") of the Bank's headquarters in total for all organisations in its field of competence, broken down into economic and budgetary organisations, within one month of the approval of the national economic development plan;
(b) the national committees of all stages of the relevant branch of the Bank for all organisations directly managed by them as soon as they have broken down the plan;
(c) each organisation of the relevant branch of the bank with an annual plan divided into each quarter of the year at the latest by the deadline set for drawing up the salary advances for the month of January. In addition, the association, the leading national undertaking or other economic organisation having a similar status shall submit an extract of the annual plan to the branch of the Bank, containing in aggregate the indicators for the production unit.
(3) The central authorities, the national committees of all stages and the production units shall immediately notify the headquarters of the Bank or the relevant branch of the Bank of the approved amendments to the annual personal expenditure plan.
(4) The statement of the personal expenditure plan shall indicate the central authorities, national committees, production units and organisations as well as the amount of the provisions set out in the plan roster. At the end of the quarter, they shall report the balance of unused reserves.
(5) The breakdown of the annual plans of personal expenditure and their breakdown for the quarter of the year may be amended not later than the last day of the period concerned; the provisions set out in the plan roster may be used to adjust the plan roster by the last day of the year at the latest. Changes to the plan and use of the reserves shall be notified immediately by each organisation in writing to the relevant branch of the Bank.
(6) The statements of the personal expenditure plan, as well as their amendments, shall bear the organisation's designation and the signatures of the staff responsible.
Mobilisation
(1) In order to draw funds from the personal expenditure plan, the organisations shall use the funds in their accounts with the bank or, where appropriate, the sales received, if the branch of the bank agrees.
(2) The organisation shall receive its personal expenditure on a quarterly basis, in an increasing manner since the beginning of the year under the plan.
(3) The organisation shall include only expenditure cleared during that period in the accounting records, pending actual use of personal expenditure for the relevant period.
(4) The organisation of the relevant branch of the bank shall submit a statistical report on the amounts drawn from the personal expenditure plan as laid down in the Statutory Statistical Office Directives.
(1) If the organisation shows that the planned personnel expenditure has been exceeded, it shall submit an analysis of the reasons for the excess to the relevant branch of the bank, at the same time as the statement of the amounts drawn; the reserves of an organisation or a superior body must be used to cover the overshoot. The use of the reserve shall be regarded as a breakdown or binding.
(2) On the basis of an analysis of the causes of overshoot, the organisation shall:
(a) to take corrective action to eliminate the causes of unintended overshooting of the personal expenditure plan;
(b) to compensate for overcompensation within a time limit agreed with the Director of the Bank's branch, but not later than the end of the year;
(c) to apply material, disciplinary or criminal penalties to personnel responsible for unintended overcoming the personal expenditure plan.
(3) The Director of the branch of the Bank shall be entitled in justified cases not to require the implementation of the measures referred to in paragraph 2, in exceptional cases not to require the coverage of the excess from the reserve of an organisation or a superior authority.
If the excess of personal expenditure is not covered by a reserve organisation or a superior body and the organisation does not ensure the implementation of the measures referred to in points (a) to (c) of Article 6 (2), the director of the branch may, if he has notified the organisation in writing in advance, bind the amount of the excess in the organisation's personnel expenditure plan for the next period in the current year or suspend, in whole or in part, the mobilisation of such costs for the next period.
(1) The Director of the branch of the Bank may, when the personal expenditure plan is exceeded, require that the organisation's designated authority, the supervisor, approve the further release of its personal expenditure. This authorisation shall be used by the manager of the branch of the bank, in particular if there is a repetitive overshoot, if the branch of the bank finds that the uneconomical use of the planned personal expenditure, if corrective measures are not implemented or if the manager of the branch of the bank does not consider it sufficient, if there are serious deficiencies in the reporting of personal expenditure in the organisation's records, etc.
(2) When approving the further release of personal expenditure in excess of the specified plan referred to in paragraph 1, the authority of the superior organisation is required to examine the measures that the organisation is required to implement pursuant to Article 6 (2) (a) to (c) and to provide for further measures if the existing measures are insufficient.
If, by the end of the year, the excess of the planned personnel expenditure is not compensated by saving the organisation or covered by the reserve organisation or its superior body, the branch of the bank shall discuss the issue of exceeding the personal expenditure plan in the framework of the annual comprehensive analysis of the organisation's management.
The Bank shall not release funds for personal expenditure if the prescribed documents, duly drawn up and signed, are not submitted to it within the prescribed time limits.
Special authorisation of the bank
In order to ensure tasks arising from the release and control of personal expenditure, the Bank shall:
(a) monitor the development of the use of personal expenditure by organisations, senior bodies, as well as in a regional, regional and national total;
(b) on the basis of an analysis of the development of such expenditure and on the basis of its own knowledge and knowledge established by the authorities to the superior organisations,
(ba) examine directly with the organisations and their superior bodies whether they comply with the provisions of this decree, whether they comply with the applicable rules on personal expenditure, whether they respect the principles of economy in the disposal of such expenditure and social interests in the award of work and services to individuals, etc.,
(bb) examine the correctness of the schedules and examine whether the records of personal expenditure are complete and reliable;
(bc) monitor the organisation's implementation of the measures imposed on them by the authorities or negotiated with the bank;
(c) requests measures to remedy defects, discuss them with the organisation's management and inform the party and trade union authorities thereof;
(d) apply the mobilisation and control of personal expenditure under this decree to budgetary organisations (involved in all revenue and expenditure on the state budget) and to the information facilities to which a contribution from the State budget is granted, if they are found to have deficiencies, in particular in Article 8 (1).
As a rule, personal expenditure checks with organisations are linked by the bank to wage checks and to cashier's or financial discipline checks. Organisations are required to facilitate their audit activities.
Final provisions
Exceptions and derogations from the provisions of this Order may be authorised for serious reasons by the Director General of the Czechoslovak State Bank.
This Decree shall take effect on 1 January 1961.
Director-General
Czechoslovak state banks:
v. Púll v. r.
Contents
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the General Director of the State Bank of Czechoslovak No. 180 / 1960 Coll., on Release and Control of Personal Costs (Expenditure) outside the Salary Fund |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.1960 |
|---|---|
| Effective from | 01.01.1961 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0