Government Decree No. 19 / 1952 Coll.
Regulation implementing the budget law for 1952
Valid
Effective from 01.01.1952
19.
Government Regulation
of 13 May 1952
implementing the budgetary act for 1952.
The Government of the Czechoslovak Republic hereby orders pursuant to § 3 (3), § 5 and § 6 (2) of the Budget Act for the year 1952, No 3 / 1952 Coll. (hereinafter referred to as "the Act"):
Achieving budget revenue.
(1) The amounts which are budgeted in the State budget for revenue are the lowest limit to be reached when this revenue is collected.
(2) All authorities involved in the State's management are required to ensure that income resources are used in full and that revenue is made smoothly during the year.
Use of the appropriations for the purposes and to the extent specified.
(1) The resources allocated by the State budget to cover expenditure (hereinafter referred to as "budgetary appropriations") may be used only to cover the expenditure and only to the extent specified by the State budget; other expenditure may be used only if the provisions of this Regulation so permit.
(2) All budgetary authorities are obliged to ensure that the planned tasks are met, while making efforts to do so as effectively and economically as possible.
(3
Timely use of appropriations.
(1) Budget appropriations may be used only until the end of 1952 and only to cover expenditure due until the end of that year.
(2) Reimbursement of expenditure which, under the provisions of this Regulation, may be charged to the national budget for the year 1952, must not be deferred to the next year's budget.
(3) Referring to money to cover commitments arising after 31 December 1952 or forming any other reserve for savings on budget appropriations is not permitted.
(4) The Ministry of Finance shall issue directives for the implementation of paragraph 1, which may allow derogations from its provisions for the use of budgetary appropriations intended to cover expenditure on work and supplies, national business and public administration allocations and, finally, contributions to planned investments; However, the condition is that all of these appropriations are used to cover expenditure relating to the tasks completed before 31 December 1952. With regard to the national committees, the Ministry of Finance shall proceed in agreement with the Ministry of Interior.
Use of investment appropriations.
(1) The investment is acquired by the authority indicated as an investor in the investment implementation plans.
(2) If, during the year, there is a change in investment implementation plans or an investor change, or if irregularities arising from the transfer of investment amounts to the State budget need to be remedied, the budgetary provision for the reimbursement of expenditure, if necessary, shall be carried out by the transfer of appropriations (Sections 9 to 17). The institution making changes to the investment implementation plan shall be required to provide for the reimbursement of expenditure on unsecured investments.
(3) The authority making the changes referred to in paragraph 2 shall also notify the Investment Bank, the national firm, of them. The investment bank shall report to the Ministry of Finance on a monthly basis.
(4) The appropriations entered in the budgets of the national committees for construction investments and contributions to such investments can only be used after a prior technical examination.
(5) The Ministry of Finance will issue instructions on the reimbursement and accounting of investments not paid or accounted for in previous years' budgets, including in 1951.
Reimbursement of personnel costs.
(1) Management with budgetary appropriations intended to cover the personnel costs planned in the wage funds is governed by the rules applicable to these funds.
(2) The provisions of the law and of this Regulation shall apply to the management of other appropriations intended to cover personnel costs. Savings in these appropriations may not be used to cover other than personnel costs.
(3) The details of the remuneration of personnel costs are laid down by the Ministry of Finance in the directives it issues in the agreement with the State Planning Office and, as regards the National Committees, in the agreement with the Ministry of Interior.
Releasing national business allocations.
(1) The provisions of this Regulation also apply to the management of funds included in the State budget as contributions from national business and national business allocations.
(2) The Ministry of Finance sets out guidelines for the release of national business allocations from the state budget and for the breakdown and control of its contributions to the state budget.
Binding budgetary appropriations intended to cover tasks which have been lost and tying up unjustified appropriations.
(1) If the task for which the appropriations have been entered in the national committee's budget has been transferred to another authority operating under the state budget, the national committee must tie the relevant appropriations; the funds cannot be used for other purposes or by transfer procedures. Similarly, the National Committee must tie budget appropriations to a task which has completely fallen out or has been restricted; These appropriations may be used for the transfer provided for in Sections 9 to 14.
(2) The Supervisory National Committee (the competent central office of matters) is required to ensure that the various tasks planned are carried out by the national committees of the same level and the same economic assumptions with equal financial costs. It will therefore order the binding of budgetary appropriations which it finds not to be included in the budget or above. Such committed appropriations may be used by the Supervisory National Committee (the central authority responsible for matters) for the transfer procedure.
(3) The provisions of paragraph 1 shall also apply mutatis mutandis to tasks for which reimbursement is provided in the national budget for bodies other than national committees.
Excess of budgetary resources in respect of new or higher relative revenue.
(1) Budget appropriations may exceptionally be exceeded if the higher expenditure is offset by revenue not provided for in the State budget, following a case of higher revenue than that foreseen in the State budget, provided that such revenue is higher in causation (parallel revenue).
(2) In order to exceed the appropriations referred to in the previous paragraph, the national committees shall require the agreement of the supervising national committee (central office in question). In particular, the Supervisory National Committee (the relevant central office) will assess whether the income is in fact correlated. There's no need for consent with the administration.
(3) The amounts by which the appropriations have been exceeded and the new or higher relative revenue may not be offset against each other; they must be cleared and recorded in the final account by gross amounts both in expenditure and in revenue. The dates of approval of the Supervisory National Committee, following the case of the Central Office, shall be recorded in the file, in the books and in the final account.
Transfers of appropriations. Basic and general provisions.
(1) In the absence of any funds in the budget of the managing authority (authority) for the relevant accounting group, after the sub-group, or if the amount allocated there is insufficient, the remuneration may be provided by savings of other appropriations within the same accounting group, after the sub-group, and if the payment is not available in such a way, the expenditure may be reimbursed by savings in the budget of other accounting groups, after sub-groups (transfer of appropriations, hereinafter referred to as "transfer").
(2) Movements shall be permitted only within the same chapter with exceptions resulting from this Regulation.
(3) When providing payment by transfer, the authorities and the authorities shall first use up all the possibilities for transfers which they may make themselves; In doing so, they must first seek payment in the same account group (s) of the relevant chapter, regardless of parts, sections and subsections.
(4) The payment by transfer must be made before the measure is taken or the legal title of the expenditure is established.
(5) The budgets of the central national committee and the district national committees of the capital city of Prague are considered as one budget when carrying out transfers.
(6) Movements must contain a statement from the relevant accounting office, after another authority providing the accounting service (hereinafter referred to as "accounting office") that the payment may be made in the proposed manner.
(7) The amount used to move must be fixed as a permanent saving in the budget of the relevant account (sub-account), after the account group. The file, the books and the final account shall record the dates of the decision by which the competent authority (office) has given its consent to the transfer.
(8) The Ministry of Finance may, as far as national committees are concerned in agreement with the Ministry of the Interior, allow, on a case-by-case basis, derogations from the provisions applicable to the transfer procedure where necessary.
Motion restrictions.
(1) Not permitted
(a) mutual transfers between budgetary appropriations allocated to national business allocations and government expenditure, including allocations to government facilities, with the exception of investment appropriations;
(b) transfers from budget appropriations to allocations by government facilities to cover government expenditure, with the exception of investment expenditure;
(c) transfers from investment funds and from funds intended for the payment of personnel costs, other expenditure and transfers from funds intended for the payment of personnel costs provided for in the wage funds, or other personnel costs;
(d) transfers from budgetary appropriations intended to cover the need for financial assets (class 2) to cover costs (classes 3 and 4);
(e) transfers from budget appropriations for the allocation for investment (account group 50) to cover the allocation for stocks (account group 51) or for operations (account group 52);
(f) transfers from budget appropriations to stock allocations (account group 51) to cover operating allocations (account group 52);
(g) transfers from budget appropriations to investment contributions in account groups 43 and 44 to cover other expenditure, except investment expenditure.
(2) According to its own budgets, the establishment of state administration manages budgetary results (profit, loss). The following limits apply to their management:
(a) the appropriations intended to cover personnel costs may not be used to cover other expenditure and the appropriations intended to cover the staff costs provided for in the wage funds shall not be used to cover other staff costs;
(b) appropriations for capital goods (account class 0) may not be used to cover stocks (account class 1) and to cover operating costs;
(c) the appropriations for the stocks (class 1) may not be used to cover the costs of operations.
Transfers within the own budget of local national committees of categories I, II and III.
The local national committees of categories I, II and III may, without the agreement of the supervising national committee, operate, within the framework of the total of their budget, the limits resulting from the provisions of Sections 7 (1) and 7 (2), 10 and 12 (2). The amount of budget appropriations for representative expenditure, included in the account group 36, may, however, be exceeded only with the agreement of the Supervisory National Committee.
Transfers within the budget of other national committees.
(1) Local national committees of Category IV and national committees of a higher degree may, without the agreement of the supervising national committee (central office in question), arrange payment by transfer to the relevant chapter of its budget.
(a) within the budget of the same group of accounts (sub-groups);
(b) within account class 0, on the basis of approved amendments to the investment implementation plans;
(c) within the framework of the budget for the expenditure in kind of class 3, where transfers to account groups 35 to 37 may be made only if the necessary remuneration cannot be ensured by transfer between their own sub-groups (35b and 35c, 36a and 36b, 37a and 37b); budget appropriations for representation and similar costs (account 368) may be exceeded only with the agreement of the national monitoring committee (central office of matter), even if the payment could be provided in the manner specified in this provision;
(d) from account groups 40 and 44 to account groups 43 but not vice versa; and
(e) between account groups 40 and 44.
(2) Where savings have been made on the relevant appropriations by the absence of certain measures for which participants' contributions are budgeted, such savings may be used in accordance with the procedure laid down in the preceding paragraph only with the agreement of the monitoring national committee (central office in question).
(1) If the local National Committee of Category IV or the District National Committee is unable to obtain a reimbursement pursuant to Paragraph 12 (1), the National Supervisory Committee shall request prior approval of the transfer of appropriations from another accounting group of the same chapter of its budget. If the new or higher expenditure cannot be reimbursed in the manner set out in the previous sentence, the national committee shall request the pre-supervised national committee to agree to the transfer of the savings budget of another chapter of its budget.
(2) If the Regional National Committee cannot obtain the reimbursement referred to in Article 12 (1), it may arrange for it to be transferred from another accounting group of the same chapter of its budget on the basis of a Council resolution. If the new or higher expenditure of the Regional National Committee cannot be reimbursed in the manner set out in the previous sentence, it may be reimbursed by the transfer of the budget from the savings account of another chapter of its budget on the basis of a Council resolution, but with the exception of the reciprocal transfers between classes 3 and 4, the transfer of the budget from the account group 40 to the account groups 43 and 44 and vice versa, as well as the budget from the account group 43 to the account group 44; In order to make these transfers, the Regional National Committee needs the approval of the two central authorities involved.
Transfers between national committees' budgets.
(1) If the local national committee or district national committee is unable to ensure reimbursement within its budget or through the use of transfers between the chapters of its budget, the monitoring national committee shall request other reimbursement measures. The Supervisory National Committee may authorise the budget appropriations to be exceeded if it provides for reimbursement either in its own budget or in the budget of another national committee of its own district, from the appropriations it has ordered to bind pursuant to Paragraph 7 (2). If the monitoring national committee has authorised a transfer, it shall also take measures to ensure that the appropriations on which payment is to be made are bound if this has not happened before.
(2) If the district national committee cannot arrange a remuneration for the local national committee or in the manner referred to in paragraph 1, it shall refer the matter to the regional national committee for equivalent remuneration.
Overstep of the national committee's budget.
(1) If the new or higher expenditure cannot be reimbursed in any of the ways set out in paragraphs 8 to 14, the competent central authority may, in substance, authorise the budget of the national committee to be exceeded at any stage, provided that the reimbursement is secured by the appropriations tied under paragraph 7 (2) in the budgets of the Regional National Committees or from the appropriations managed by it, with the agreement of the Ministry of Finance, in respect of the central appropriations.
(2) In other cases, in agreement with the Ministry of Finance and the Ministry of the Interior, the central authority responsible for the matter shall seek the approval of the Government in advance.
Movements with other government bodies.
(1) The authorities which are directly subordinate to the central authorities shall, when carrying out the transfers within the budgetary appropriations authorised by the State budget, act in the same way as the Regional National Committees.
(2) The central authorities carry out transfers from account group 44 to account group 42, but not the other way around, and transfers between accounting groups 42 and 43, in accordance with Article 12. In other cases, as well as in the case of transfers between central expenditure, expenditure in Czech regions and expenditure of Slovakia, the approval of the Ministry of Finance is required.
Transfers and overruns of the budget with the Central National Insurance Corporation.
(1) Budget appropriations to be used by the Central National Insurance Corporation to cover sickness insurance benefits and family allowances may not be used to cover other expenditure. In so doing, the cost of sickness insurance for childbirth and childcare and the cost of pension insurance for the allowance shall be borne by family allowances.
(2) Transfers and overruns of the budget for the organisational units of the Central National Insurance Corporation are subject to the approval of that insurance undertaking.
Mutual replacement.
(1) Mutual compensation for the exercise of state administration between its various authorities is not granted. However, compensation shall be granted where one administration provides another with material needs. The costs of using resources in kind by two or more public authorities shall be borne jointly by those authorities on a pro rata basis; However, they do not provide compensation for the use of national assets managed by one of them.
(2) In the case of public administration establishments, compensation shall not be granted only between the establishment and the authority managing it.
(3) The Ministry of Finance may grant exemptions from the provisions of the preceding paragraphs.
Excess of budget of the chapter.
(1) The prior consent of the National Assembly under the provisions of Paragraph 3 (3) of the Act is not necessary,
(a) if it is expenditure resulting from a government resolution on changes to the national national economic plan and the financial consequences of such changes;
(b) if the expenditure resulting from the new laws and government regulations issued pursuant to § 42 (1) of Act No. 241 / 1948 Coll., on the first five-year Economic Plan for the Development of the Czechoslovak Republic (Five-Year Plan Act), or under the Constitutional Act No. 47 / 1950 Coll., on adjustments in the organisation of public administrations whose financial consequences could not be remembered in the state budget;
(c) if there is unforeseen expenditure, the execution of which must be effected immediately, since there is a danger of delay;
(d) if the cases referred to in Article 15 (2) are concerned.
(2) The expenditure referred to in paragraph 1 (b), (c) and (d) may be effected only with the prior approval of the Government.
(3) New or increased expenditure resulting from a change in scope which cannot be reimbursed in any of the ways set out in Sections 8 to 14, 15 (1) and 16 may be effected with the approval of the Ministry of Finance in agreement with the competent central authorities. the new expenditure or the overrun of expenditure must be covered by the binding of the necessary amount in the chapter where it was originally remembered in the budget for this task (Section 7 (1) and (3)).
Collection of benefits and fees by local national committees.
(1) Local national committees shall be required to collect all appropriate and effective levies and fees, namely those at rates expressed in monetary units at the highest rates specified in the standard rules as amended by the regulations, which are changing and complementary. However, in the case of a dog dose, the obligation to collect the dose at the highest rates applies only to the capital of Prague; In agreement with the Ministry of the Interior, the Ministry of Finance may provide for derogations in the subject matter and rates of this benefit by means of directives. The levy shall be collected at the rates applicable on 31 December 1951.
(2) It is for the national supervisory committee (office) to decide which benefits and fees are appropriate and effective. It is also for him to assess the adequacy of the rates of benefits and fees, the rates of which are not expressed in the standard monetary unit rules, and the proportionality of the rates of the dose from dogs.
(3) If the local national committee does not comply with the obligation imposed on it in paragraph 1, even within the time limit set by the monitoring national committee (s), the monitoring national committee (s) shall take the measures by which the collection of appropriate and effective benefits and fees shall be established and the rates thereof. It shall also fix their rates if the local national committee has set the rates at a disproportionate level. No appeal can be made from the arrangements of the Supervisory National Committee.
(4) Pending the new treatment, it calculates and collects general water, special water, water-meters rent and charges for the introduction of sewers and pipelines into municipal sewers and the use of such regional water service, without payment notice. The local national committee shall issue a payment notice in accordance with existing rules only at the request of the consumer or the regional water service. The amounts collected are the income of the regional water service.
Detection of budgetary implications for legal and other measures.
In the case of bills, laws of the Slovak National Council, government regulations, ministerial regulations and regulations of the board of delegates (mandates regulation), government resolutions, resolutions of the board of delegates, decrees and all other measures of the central authorities, the economic and financial consequences of those decisions shall be considered with the greatest responsibility. The consequences of these measures for State budget expenditure or revenue are to be quantified and the calculation added to the draft measure. If the nature of the proposed measure permits the introduction of new revenue, it is always to propose such new revenue.
Budget management in quarterly periods.
The Ministry of Finance shall adapt the guidelines for the management of budgetary appropriations in quarterly periods where it is not yet managed according to the state budget divided into quarters; as regards the management of national committees, the Ministry of Finance shall proceed in agreement with the Ministry of Interior.
Reimbursement of expenditure on new tasks imposed on national committees by central authorities.
(1) If the central authorities impose new tasks on the national committees, which are not fully reflected in the budget of the national committees, they are obliged to take action in advance to ensure the appropriate remuneration and communicate this measure to the national committees.
(2) Reimbursement of new tasks may be ensured
(a) transfers of appropriations under the provisions on transfers;
(b) the allocation of budgetary resources to central offices; the appropriations allocated must be committed by the Central Authority in its budget and cannot be used for other purposes or through transfer procedures.
(3) It is unacceptable to refer funds to new tasks to the national committees in cash.
(4) All the measures referred to in paragraph 2 shall be notified to the Ministry of Finance and Interior; If regional or local national committees are involved, the relevant regional and regional national committees should always be informed.
Burden of state budgets for years to come.
(1) All measures that exceed the approved state budget in time and are likely to be burdensome or likely to be burdensome by state budgets in the coming years, such as the setting-up of new honorary doctorates and lectorates at universities, the extension of offices and public administration bodies, the establishment, after the extension of other facilities, the conclusion of new rental contracts, the issuing of new periodical press and long-term orders, should such measures result in a new or higher cost to the Treasury, prior approval is required.
(2) Such a measure may be approved by the Central Authority or made in the field of its own competence if the expected cost does not exceed the amount of CZK 250,000 per year per case and in the total of all cases an amount of CZK 4,000,000 per year. In other cases, approval of the Ministry of Finance is required.
(3) The provisions of paragraphs 1 and 2 shall not apply to the management of national committees; for them the provisions of Section 16 of Government Decree No. 90 / 1950 Coll., on the management of national assets by national committees.
Relation to the Act on Financial Management of National Committees.
The provisions of Sections 19 (1) and 20 and 32 of Act No. 279 / 1949 Coll., on the Financial Management of National Committees, and the provisions of Government Decree No. 75 / 1950 Coll., on the budgets and final accounts of National Committees remain without prejudice.
Final provisions.
(1) All public authorities are responsible under the relevant rules for ensuring that the provisions of the law and this Regulation are respected.
(2) The provisions implementing this Regulation, if they also affect the implementation of the national national economic plan, shall be issued by the Ministry of Finance in agreement with the State Planning Office.
(3) In particular, proposals for expenditure to assess their effectiveness and proportionality must be submitted to the austerity officer, to the extent that they arise from the regulations issued for the activity of the austerity officer.
(4) The accounting office shall keep records of all authorised expenditure as well as of any order weighing the appropriations. For this reason, it is necessary to send to the accounting officer not only the files giving the order for payment, but also the files weighing the budget, in particular the orders. This provision is without prejudice to the obligation of the economic components, in particular the reports of the national committees, to monitor and monitor the performance of their tasks in accordance with the implementation of the budget.
(5) The accounting office is testing the accuracy of the data in all the files that carry out orders and State expenditure. If the information is correct and the order or voucher corresponds to the law and this Regulation, the order shall be recorded or paid.
(6) If the accounting office objects to the order or to the payment order, it shall state it in the file and return the file without execution to the pointing authority.
(7) If the referring authority does not agree with the opinion of the accounting office, it shall refer the matter to the head of the Office, to the Ministry of Foreign Affairs, to the national committee, and to its chairman by means of the relevant officer. The written decision by the Office's heads (Chairman of the National Committee) is final. If this decision orders the execution of an order or voucher to which the accounting office does not agree, the accounting office shall record the order or make a payment, and shall record, in the case of the relevant registration, a brief statement stating the number of the file which has been reordered against its objections. The Reference Office (National Committee) shall notify such cases to the Ministry of Finance, the Ministry of State Control, and, in the case of the Central Office, also to the central office responsible for matters.
Efficiency.
This Regulation shall enter into force on 1 January 1952; they shall be carried out by the Minister for Finance and other members of the Government.
Zaporocký v. r.
Broad v. r.
Dr Dolansky v. r.
Fierlinger v. r.
Dr. Ševčík v. r.
Cotton, v. r.
Bílek v. r.
Maj-Gen Dr. Čepice v. r.
Dr Gregor v. r.
Harus v. r.
Dr. Havelka v. r.
Ing. Jankovcová v. r.
Jonah v. r.
Cable v. r.
Kliment v. r.
Kopecký v. r.
Krajčir v. r.
Malek v. r.
Dr. Unedible v. r.
Nepomuk v. r.
Dr Neuman v. r.
Nosek v. r.
Plojhar v. r.
Pokorný v. r.
Pospíšil v. r.
Ing. Púčik v. r.
Dr Rais v. r.
Smida v. r.
Ing. Shimonek v. r.
Dr. Nove v. r.
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Regulation Information
| Citation | Government Decree No. 19 / 1952 Coll., implementing the budget law for 1952 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.05.1952 |
|---|---|
| Effective from | 01.01.1952 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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