Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic, Ministry of Finance of the Slovak Socialist Republic and Central Council of Unions No. 21 / 1986 Coll.
Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic, the Ministry of Finance of the Slovak Socialist Republic and the Central Council of Unions on the Fund of Cultural and Social Needs
Valid
Effective from 01.04.1986
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21
DECLARATION
Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic, Ministry of Finance of the Slovak Socialist Republic and Central Council of Trade Unions
of 11 March 1986
on a fund of cultural and social needs
The Federal Ministry of Finance pursuant to § 391 (1) (a) (2) and (b) of the Economic Code No. 109 / 1964 Coll., in the full version published under No. 45 / 1983 Coll., and § 28 (d) and (e) of the Act No. 134 / 1970 Coll., on the State Budget Rules of the Czechoslovak Federation and on the Principles of Management of State Budget Funds of the Federation and Republics (Budget Rules), Ministry of Finance of the Czech Socialist Republic pursuant to § 39 (2) (a) of the Slovak National Council Act No. 32 / 1971 Coll., on the State Budget Rules of the Slovak Socialist Republic and on the Management of Budget Funds (Budget Rules), and the Central Council of the Ministry of Finance of the Slovak Socialist Republic pursuant to Article 25 of the Act No. 39 (2).
GENERAL PROVISIONS
Subject matter and scope of the adjustment
(1) This decree regulates the creation, use and management of funds of cultural and social needs (hereinafter referred to as "the Fund ') in production units and enterprises1 and other state socialist organisations2 (hereinafter referred to as" organisations').
(2) The Fund is not set up in armed forces in the field of the Ministry of the Interior, the Ministry of Justice and in the services of the railway force in the field of the Federal Ministry of Transport.
(3) In agreement with the relevant Ministry of Finance and the Central Council of the Trade Unions, central authorities which manage socialist organisations other than those referred to in paragraph 1 may provide that a fund is also set up in those organisations under this Order.
Purpose of the Fund
(1) The fund is intended to ensure the defined social development needs of the workers' collective as well as to support the ideologically educational and cultural activities of the basic organisations of the Revolutionary Trade Union Movement.
(2) The fund serves the staff of the organisation, (3) the internal scientific aspirants, (4) pupils of secondary vocational teachers (5) [apprenticeships (6)] and pensioners - former staff of the organisation who worked in the organisation until retirement (hereinafter referred to as "organisation staff"); where other provisions of the Decree permit it, it may also be used for the benefit of family members of the staff of the organisation.
(3) For the purposes of the Fund, a spouse (spouse, type, partner), children until the end of compulsory schools5) and then until the age of 26 years, if they are continuously preparing for a future occupation through study or prescribed training, as well as children who are unable to prepare for a future occupation or to be employed for a disease or are permanently incapacitated for physical or mental disability.
_
General provisions
(1) The production unit and the undertaking constitute the fund as a basic and complementary profit allocation, (7) a budgetary and contribution organisation by a single allocation from their budget. 8)
(2) The allocations referred to in paragraph 1 shall not include revenue from the payment of the transfer (sale) of basic funds and other items acquired from the Fund, any profit from the food race and the premium on the price of food up to 20% of the financial limit, 9) part of the reward from the socialist competition of organisations organised by the Government of the Czechoslovak Socialist Republic and the Central Council of Unions, central authorities or production units and the relevant trade unions, regional national committees (National Committee of the City of Prague and the National Committee of the Slovak Socialist Republic of Bratislava) or regional national committees and the relevant trade councils (10) and loan instalments.
Production unit and undertaking
(1) The basic allocation to the Fund shall be 1,6% of the annual amount of wage compensation to be paid in the current year to natural persons who are legally or similarly organised, but not less than 600 CZK per worker11) per year; In doing so, remuneration under copyright rules and, in the case of national committees, remuneration provided under agreements on work outside the employment relationship in Z actions (hereinafter "the annual volume of wage resources') shall be deducted. 12)
(2) The basic allocation shall be compulsory and guaranteed, even if the organisation does not show profit or loss. In this case, the basic allocation is guaranteed from the reserve fund7) the production unit, possibly from the departmental reserve fund and for organisations managed by the national committees from the reserve fund of the national committee.
(3) The additional allocation shall depend on the fulfilment of the specified indicators, which are:
(a) profit (loss) or share of total performance costs in accordance with the applicable methodology; which of these indicators will be used shall be decided by the superior body in agreement with the relevant trade union body. From profit or performance shall be deducted and the actual loss shall be added to the losses resulting from the non-bone production in full, but up to a maximum of 2% of the losses, 13)
(b) productivity of work measured at adjusted performance; for state agricultural production organisations, the allocation under this indicator may be replaced by the allocation from premiums for the increase in market agricultural production.
(4) If the indicators for the additional allocation (paragraph 3) are not set out in the organisation's plan, the superior authority shall, in agreement with the relevant trade union authority, identify other indicators from the indicators of effectiveness and quality established by the organisation for its control and evaluation of the implementation of the plan as a whole; In agreement with the relevant Scientific, Technical and Investment Development Commission, research and development organisations, project and engineering organisations. The substitution of the indicator referred to in paragraph 3 (a) shall be carried out by adjusting it for losses from non-bone production in accordance with a specific Regulation. 13)
(5) If an organisation fails to comply with the indicator set out for the additional allocation (paragraph 3 or 4) within a margin of 1% and if the indicator fails to meet the ratio of total output costs in accordance with the applicable methodology in a range of 0,2%, the additional allocation to the fund of 50% shall be reduced; in the event of a higher failure to comply, no allocation to the Fund shall be granted. The percentage of performance of the supplementary indicator shall be calculated to two decimal places without rounding.
(6) The additional allocation may be increased from the export material stimulus fund, 14), up to 0,4% of the annual wage resources.
(7) All allocations to the Fund shall not exceed 2,4% of the annual volume of wage resources and in organisations for which a material export stimulus of 2.8% is applied.
Production units and enterprises incorporated therein
(1) The Fund is created both at the level of the production unit and at the level of the undertaking.
(2) The indicators for the additional allocation to the Fund referred to in Article 4 (3) or (4) are in principle uniform for the whole production unit. Only if the nature of the business requires it, the production unit shall, in agreement with the Revolutionary Trade Union Movement Committee, establish an indicator different from those intended for the production unit, from the list of indicators of efficiency and quality established by the organisation for its control and assessment of the implementation of the plan as a whole.
(3) The undertaking shall allocate to its fund:
(a) basic allocation (Paragraph 4 (1));
(b) additional allocation (Article 4 (3) or (4)).
(4) An additional allocation of 0,3% of the annual amount of wage resources shall be fixed for each of the indicators referred to in Article 4 (3) or (4) if the basic allocation is 1,6% of the annual volume of wage resources. If the basic allocation is set at 600 CZK per worker per year, the enterprise shall allocate 1 / 2 of the difference between the basic allocation thus calculated and 2,2% of the annual amount of the enterprise's wage resources to its fund for the fulfilment of each indicator.
(5) The production unit shall allocate to its fund:
(a) the basic allocation (Paragraph 4 (1)) for the staff of the Directorate-General;
(b) additional allocation (paragraphs 3 or 4 and 6 of Section 4).
(6) If the parameters for the additional allocation referred to in Article 4 (3) or (4) are met, the production unit shall, as a whole, carry out the allocation to its fund for each indicator met at the level of:
(a) 0,3% of the annual wage resources of the Directorate-General's staff where the basic allocation to the Fund is 1,6% of the annual wage resources. Where the basic allocation is set at 600 CZK per Directorate-General's worker per year, the production unit shall, for each of the two indicators, allocate 1 / 2 of the difference between the basic allocation thus calculated and 2,2% of the annual labour costs of the Directorate-General's staff,
(b) 0,1% of the annual volume of the total production unit.
(7) The additional allocation (Paragraph 4 (6)), calculated from the annual volume of wage resources of the entire production unit, will be allocated by the production unit in agreement with the Revolutionary Trade Union Movement Committee to the Enterprise Funds and for the Directorate-General's staff, taking into account their share in the creation of the Export hardly stimulating fund. The allocation may amount to a maximum of 0,4% of the annual volume of their wage resources.
(8) A further allocation from the sources referred to in point (b) of paragraph 6 to the Enterprise Funds and to the Directorate-General's staff may be decided by the production unit in agreement with the Revolutionary Trade Union Movement Committee, taking into account how individual undertakings and workers of the Directorate-General have contributed to the planned tasks. The additional allocation to the Enterprise Funds and to the Directorate-General's staff may amount to a maximum of 0,1% of the annual amount of their wage resources for each indicator met by the production unit.
Undertakings not incorporated in the production unit
(1) The undertaking shall allocate to its fund:
(a) basic allocation (Paragraph 4 (1));
(b) additional allocation (paragraphs 3 or 4 and 6 of Section 4).
(2) An additional allocation of 0,4% of the annual amount of wage resources shall be fixed for each of the indicators referred to in Article 4 (3) or (4) where the basic allocation is 1,6% of the annual volume of wage resources. Where the basic allocation is 600 CZK per worker per year, a difference between the basic allocation thus calculated and 2,4% of the annual volume of wage resources shall be allocated to the Fund for the fulfilment of each indicator of 1 / 2.
Budget and contribution organisations
(1) Budget and contribution organisations allocate a uniform allocation of 1,7% of the annual wage appropriations to their Fund, 12) at least 600 Ccsi per worker11) per year.
(2) The single allocation shall include the budgetary and contribution organisation in its budget for the current year.
USE OF THE FUND
Enterprise Fund, Budget and Contribution Organisations
Ideally educational and cultural activity
(1) The Fund provides a contribution to the Revolutionary Trade Union Movement's racing committees on the ideologically educational and culturally educational activities of the basic organisations of the Revolutionary Trade Union Movement up to 0,5% of the planned annual wage resources. The contribution is transferred to the Committee of the Revolutionary Trade Union Movement and becomes part of the trade union. The management of trade union funds is governed by specific regulations. 15)
(2) Furthermore, a contribution may be granted from the Fund to:
(a) the payment of the deficit on the activities of the enterprise or of the cultural establishment. The contribution shall be transferred to the account of the cultural establishment, 16)
(b) the political and organisational activities of the business committees of the Revolutionary Trade Union Movement. The contribution shall be transferred to the account from which the business committee of the Revolutionary Trade Union Movement is financed. 17)
Investment construction, repair, maintenance and operation
(1) The Fund shall be paid:
(a) acquisition, reconstruction, modernisation, equipment of an investment and non-investment nature, repair and maintenance of equipment of the non-investment nature of the enterprise's recreational, recreational rehabilitation, recreation and sports facilities and sports inventory serving recreational purposes;
(b) repair and maintenance of other equipment of a non-investment nature acquired from the Fund, including in accordance with previous Fund Regulations;
(c) repair and maintenance of equipment of the non-investment nature of domestic recreational facilities owned by the Revolutionary Trade Union Movement, which are under the administration of the Revolutionary Trade Union Movement Racing Committee.
(2) The Fund may contribute to:
(a) operational costs 18) corporate recreational, recreational rehabilitation and recreational physical and sports facilities;
(b) the acquisition, reconstruction, modernisation, equipment of an investment and non-investment nature and the repair and maintenance of farm cultural facilities, farm health facilities, plant catering facilities, pre-school facilities, sanitary and social facilities (toilets, bathrooms, washrooms, cloakrooms and similar facilities), the improvement of the working environment and the acquisition of uniform working suits of staff in addition to personal protective equipment. The basic sources of financing for these facilities are investment and operational (non-investment) funds of the organisation, 19)
(c) repair and maintenance of equipment of the investment nature of corporate recreational, recreational rehabilitation, recreational physical and sports facilities, sports inventory serving recreational purposes, domestic recreational facilities owned by the Revolutionary Trade Union Movement, which are under the administration of the Revolutionary Trade Union Movement and other equipment of an investment nature acquired from the Fund and in accordance with previous Fund regulations.
(3) The fund may also provide medical devices and tools for exclusively medical use in business health facilities and contribute to services organised by the Revolutionary Trade Union Movement Committee for workers of the organisation, which serve to eliminate the effects of the working environment or facilitate the work of women.
(4) A bus may be purchased from the Fund for recreational and cultural purposes. 20)
(5) The construction, reconstruction and modernisation of the Pioneer camps of the Revolutionary Trade Union Movement, to which the respective Regional Trade Union Council (Prague Trade Union Council, Bratislava Trade Union Council) at the location of the investor's seat has given its consent, can be financed by the relevant Central Authority (Regional National Committee) and the relevant Ministry of Finance from the investment fund of the company or production units provided that their planned tasks and other obligations are not jeopardised. The consent must be given before the start of funding.
(6) In the case of temporary assistance carried out on the business (race) facilities referred to in Section 9, the fund may be paid to transport, accommodation and catering workers up to the amount laid down by specific regulations. 21)
Housing
(1) Under a written contract, the staff of the organisation may be granted a return loan from the Fund for the acquisition of an apartment or a family home for personal ownership or co-ownership, the composition of a member's share of the cooperative apartment, the implementation of building modifications to apartments and family houses owned or co-owned by the employees of the organisation covered by the building permit or declaration and the acquisition, repair or replacement of heating equipment in those apartments or houses.
(2) The repayable loan may be granted to an organisation worker, including:
(a) the acquisition of furniture, floor coverings, carpets, lamps, television and radio receivers and electrical and gas household appliances (household appliances);
(b) the construction works covered by the building permit or declaration, the apartment used by it in the houses in personal, private or socialist ownership and the acquisition, repair or replacement of heating equipment in those apartments;
(c) the outstanding balance of the repayable loan with the previous employer.
(3) Repayment loans from the Fund are free of interest and are granted under the following conditions:
(a) two or more loans may be granted to the staff member of the organisation simultaneously or gradually; the sum of all loans granted to the worker and his spouse (s) referred to in paragraphs 1 and 2 from the fund of their employers' organisations shall not exceed 50 000 Kns, of which, in accordance with paragraph 2, for the reasons referred to in (a) or (b) separately, the amount of 25 000 Kns. The outstanding balance of loans at the date of entry into force of this Order provided for under the previous Fund Regulations, including partially non-refundable loans, shall be included in those limits. Limits under this decree can only be drawn once,
(b) the loan is due no later than 10 years after the conclusion of the loan contract and its repayment must start no later than 1 year after the conclusion of the loan contract;
(c) the amounts lent shall be transferred to the interest-free accounts of the staff of the State Savings Bank, which shall be set up without a citizen's order (possibly to the account of the building housing cooperative of the Czechoslovak State Bank); they may be used only for the purposes for which they were provided, in accordance with the principles of the credit policy applicable to the State Savings Bank at the time of borrowing. When releasing them, the State Savings Bank shall proceed in a similar manner to the disbursement of loans it provides,
(d) on termination of employment, the loan shall be payable no later than six months from the end of the contract; exemption from this deadline is permitted by the Revolutionary Trade Union Movement Racing Committee in agreement with the organisation's management,
(e) the loan cannot be granted to cover the costs covered by the loan from the State Savings Bank or from other sources;
(f) loans are granted preferably to socially disadvantaged workers.
(4) The staff of the organisation may, instead of a repayable loan, be granted from the Fund on the basis of a written agreement, an interest payment on loans granted to them by the State savings fund for the purposes referred to in paragraphs 1 and 2 (b). The interest payment shall be granted on a one-off basis, at a maximum rate corresponding to the interest payable on loans amounting to 50 000 Kčs (department1) or 25 000 Kčs [paragraph 2 (b)], on a regular payment for a period of 10 years, up to the amount of the outstanding balance of the loan (including the interest credited) as shown in the loan account at the state savings bank.
Racing and health care
The Fund may contribute to the organisation's staff:
(a) racing meals according to special regulations, 22)
(b) outpatient spa care (23) and the price of transport by public transport for such care;
(c) the price of transport by mass vehicles to night sanitaries;
(d) therapeutic stays in sanitariums in European socialist countries (including Yugoslavia) secured by Balneou24) or Slovakoterma, 25) at the price of transport by public transport and up to 50% of the price of accommodation,
(e) therapeutic stays of their disabled children in European socialist countries (including Yugoslavia) Balneou24 or Slovakoterma, 25) in cooperation with regional national health institutes, on the price of transport by public transport and up to 50% of the price of accommodation.
Recreation and tours
(1) The Fund may contribute to the staff of the organisation and their family members:
(a) selective domestic and foreign recreation of the Revolutionary Trade Union Movement, which is considered to be also a recreation organised by central trade union committees under the authority of the Central Council of Trade Unions, 26)
(b) domestic recreation in corporate recreational facilities and mutual exchange foreign exchange recreation organised by the Revolutionary Trade Union Movement Committee in the framework of approved cooperative agreements on the price of transport by public transport and accommodation;
(c) recreation and tours in both domestic and European socialist countries (including Yugoslavia) organised by the Committee of the Revolutionary Trade Union Movement and through the travel agency, or other socialist organisations operating recreational services, 27) at the price of transport by public transport and up to 50% of the price of accommodation. To the same extent it is possible to contribute to foreign business vacation28) and tours by the Train (Airplane, Boat, Bus) of cooperatives to European socialist countries. The fund cannot contribute to tours and recreation combined with stays in capitalist countries. When organizing recreation and tours abroad, Czechoslovak organisations may not conclude contracts with foreign organisations without foreign exchange permission and make payments abroad,
(d) children's recreation organised in pioneer camps in the Czech Republic and abroad under the guidelines of the Central Council of Trade Unions. 29)
(2) On their first retirement (old-age, full-time disability) from the Fund to the same extent as for selective recreation (paragraph 1 (a)), and for recreation organised by the Revolutionary Trade Union Movement Committee in the domestic or in European Socialist countries (including Yugoslavia) by means of a travel agency or other socialist organisations operating recreational services. 27) The worker of the organisation may also be given a voucher for his spouse (spouse, partner, partner) in parallel with the grant to the same extent as for selection recreation.
(3) Business recreation is organized by a trade union, operated by an organization. The budget of financial and material security of operational costs 18) company recreation is compiled by management in agreement with the trade union. Any surplus or deficit against the budget shall be accounted for with the Fund.
(4) Recreation and tour allowances organised through a travel agency, or other socialist organisations operating recreational services [paragraph 1 (c) and paragraph 2] and medical stays [§ 11 (d)] may amount to a maximum of 30% of the planned basic allocation and actual supplementary allocation for the last year or the planned single allocation.
Body and sport
(1) The Fund may contribute to:
(a) for the rental of gym, sports and sports equipment for the purposes of recreational sports and sports of workers of the organisation and their family members, provided that the possibility of using them is contractually ensured to an extent equivalent to the funds provided by the organisation for that purpose;
(b) workers of the organisation and their family members for paid physical services organised by the Revolutionary Trade Union Movement Committee (e.g. swimming, ski lifts, sauna, recreational rehabilitation, aerobics, reduction exercises),
(c) active participants in sporting, physical and tourism events organised or co-organised by trade unions. 30)
(2) No contribution to performance and peak sport may be granted from the Fund.
Social assistance and loans
(1) One-off social assistance may be granted from the Fund to the staff of the organisation and, where appropriate, to the immediate survivors in extremely serious cases. Social assistance may be up to 5000 Ccs in individual cases.
(2) Under a written contract, an interest-free loan of up to CZK 10 000 may be granted to the staff of the organisation to bridge the difficult financial situation with a maturity of up to five years from the conclusion of the contract; repayment must start within one year of the conclusion of the loan agreement. The loan shall be payable no later than six months after the date of termination of the contract when the contract is terminated; Exemptions from this deadline are permitted by the Revolutionary Trade Union Movement Steering Committee in agreement with the organisation's management. The assessment of the difficult financial situation and the approval of the loan is fully within the competence of the member meeting of the basic organization of the Revolutionary Trade Union Movement (Revolutionary Trade Union Movement Conference).
Rewards and gifts
(1) The Fund may provide staff with:
(a) non-monetary remuneration for results in socialist competition organised in accordance with principles approved by the trade union body;
(b) non-monetary remuneration for exemplary work or exceptional social engagement;
(c) gifts during working years (20, 25, 30 and every 5 years' work in the organisation); the period worked in another organisation may be counted against the working anniversary,
(d) gifts for life years (50, 55, 60 and every other 5 years of age) and for the first retirement (old-age, full-time disability).
(2) The total amount of remuneration and donations is limited to 15% of the planned basic allocation and the actual additional allocation for the last year or the planned uniform allocation and the amount of CZK 1500 for the valued worker in the current year. When the worker's working and life anniversary coincides, the amount of donations can be doubled (up to 3000 CZK). Gifts for work and life years and for the first retirement can also be cash and can be paid in cash. Purchases of rewards and gifts are governed by special regulations. 31)
Production Unit Fund
Use of the Fund for sectoral purposes
(1) The Fund may:
(a) contribute to the political and organisational activities of the Revolutionary Trade Union Movement Committee. The contribution is transferred to the account from which the branch committee of the Revolutionary Trade Union Movement is financed, 32)
(b) to cover the acquisition, reconstruction, modernisation, equipment of an investment and non-investment nature, repair and maintenance of equipment of a non-investment nature of recreational and recreational rehabilitation facilities with a full-scale field of activity;
(c) to contribute to operational costs18) recreational and recreational rehabilitation facilities with full scope and to their repair and maintenance of facilities of an investment nature;
(d) to contribute to the acquisition, reconstruction, modernisation, fitting-out of the investment and non-investment nature of business facilities (Section 9) in order to compensate for the disproportion in social facilities in subordinate enterprises;
(e) to grant loans to the fund of subordinated undertakings (in particular for residential loans) for a maximum period of three years from their granting;
(f) to pay up to 30% of the loss arising from the publication of a full-scale journal.
(2) In the case of temporary assistance carried out in recreational and recreational rehabilitation facilities with a full field of activity, the fund may be paid to transport, accommodation and subsistence workers up to the level laid down by specific regulations. 21)
Use of the Directorate-General Staff Fund
The use of the Fund for Directorates-General staff is governed by the provisions of Sections 8 to 15.
FUND MANAGEMENT
Presentation of the Fund's budget, approval and allocation during the year
(1) On the creation and use of the Fund, the relevant trade union body, together with the organisation's management, shall draw up a draft budget, which shall be approved by the membership meeting (conference) of the Revolutionary Trade Union Movement (Business Conference of the Revolutionary Trade Union Movement) as part of a collective agreement. The revenue part of the budget shall be based on the balance of the Fund at the beginning of the year, including the supplementary allocation for the previous year, the planned basic allocation of the current year or the planned single allocation, as well as other planned revenue of the Fund. The expenditure part of the budget shall be planned according to the purposes set out in Part Three and Part Five of this Order.
(2) The basic and complementary allocation or uniform allocation is converted into lower organisational units, which are set up by the Revolutionary Trade Union Movement Racing Committees. The Business Conference of the Revolutionary Trade Union Movement can, in agreement with the Competition Committees of the Revolutionary Trade Union Movement, provide for a derogation only if it is necessary to safeguard certain needs of the corporate character specified in the company collective agreement.
(3) The Revolutionary Trade Union Movement Committee, together with the management of the organisation, is entitled to decide on the sub-adjustments between the member meetings (conferences), where justified and in accordance with the agreed principles, and is obliged to present the next member meeting of the basic organization of the Revolutionary Trade Union Movement for additional approval. The Revolutionary Trade Union Movement Committee shall also be authorised to approve expenditure up to 25% of the planned basic or uniform allocation for the current year in the period from the end of the last year's budget until the current year's budget is approved.
(4) The membership meeting of the basic organization of the Revolutionary Trade Union Movement (Revolutionary Trade Union Movement Conference) approves the amount of the contribution to the ideal educational and cultural training activity, the principles for the granting of housing loans, the principle of the selection of participants and the amount of the allowances for recreation, tours and medical stays, paid services [§ 9 (3) and § 13 (1) (b)], the principles for the provision of remuneration and gifts and individual cases of social assistance and loans (§ 14). Within the approved budget of the Fund and the approved principles, the Racing Committee of the Revolutionary Trade Union Movement shall decide on specific cases.
(5) Fund funds are deposited into a special account with the Czechoslovak State Bank. Expenditure relating to the Fund may be effected only up to the amount of the funds deposited in that account.
(6) Transfers of the basic allocation to the funds of undertakings and production units shall be made from the annual advance payment planned at the beginning of each quarter. The accounting for the actual basic allocation per year shall be carried out at the latest by the deadline set for sending the annual accounts. The additional allocation shall be transferred to the Fund in the accounts of the year for which it is granted and shall be approved in the evaluation and closure of the annual results of the economic activity. Transfers of funds to a special account corresponding to the basic and supplementary allocations shall take place at the latest within the time limits set by the special regulation. 33)
(7) Transfers of the single allocation to budgetary and contribution funds shall take place from the annual planned amount of the advance payment at the beginning of each quarter. Transfers of funds related to the creation of funds shall take place no later than the end of the first month of each quarter. The accounts of the actual single allocation per year shall be carried out by budgetary and contribution organisations in accordance with the rules on the annual accounts.
(8) Contributions to the ideal educational and cultural activities of the basic organization of the Revolutionary Trade Union Movement and to the political and organisational activities of the business and trade committees shall be transferred at the beginning of each quarter or half-year of the planned amount, and their accounts with the Fund shall not be made. The contribution to cover the deficit with the activities of the enterprise or of the cultural establishment shall be transferred as agreed with the relevant trade union body. The advances provided to cover this deficit must be accounted for after the end of the calendar year, not later than the first quarter of the following year; The accounting verified by the review committee of the Revolutionary Trade Union Movement's core organization is a proof of the organisation's economic leadership. The recognised balance of funds may be used as an advance for the current year.
(9) Recreation, package tours, outpatient spa care and medical stays are provided exclusively by the Revolutionary Trade Union Movement Racing (corporate) committees and paid for by the Fund. Fees for vouchers shall be paid by the participants before taking up recreation, tour, outpatient spa care or medical stay, where applicable, no later than one month after their completion. Any contribution from trade unions shall be included in the amount of the contribution from the Fund for Recreation or Ticket. The cost of accommodation in company holiday facilities may include the personal and material cost of meals provided that the catering is included in the price of the stay.
(10) When financing investment construction from the fund, the organisation shall transfer the necessary resources to the relevant investment fund (into the investment account) before starting the financing (before the first payment to that investment) to the extent that the planned need for such investment construction is in the year concerned.
(11) The Fund is an organisation fund. The Head of the Organisation shall be responsible for the sound accounting agenda, the management of the assets acquired from the Fund and compliance with the Fund's management rules. The order for reimbursement of costs and other use of the Fund shall be signed by the authorised official of the trade union and the authorised official of the organisation.
(12) The Fund's resources can only be brought together with the agreement of the membership meeting of the basic organization of the Revolutionary Trade Union Movement (Revolutionary Trade Union Movement Conference).
(13) The Fund may only contribute to actions to which it serves, organised by the basic organisation of the Revolutionary Trade Union Movement or in agreement with social organisations. The full reimbursement of the costs shall also be a contribution under this Order, if the amount is not fixed. The Fund shall not grant money contributions or gifts in kind to social organisations unless it is a contribution under specific rules. 34)
(14) The terms of use (lending) of items acquired from the Fund are approved by the membership meeting of the Revolutionary Trade Union Movement (Revolutionary Trade Union Movement Conference). Any fees for their use are the income of the basic organization of the Revolutionary Trade Union Movement and, in the case of recreational and recreational rehabilitation facilities with a full-scale scope, they become part of the revenues of this establishment.
(15) There is no legal entitlement to the contribution and other benefits from the Fund. It shall take into account the social circumstances of the staff of the organisation and the results of their work and social engagement.
(16) Unspent fund funds are not forfeited by the end of the year and are transferred to next year. Unspent funds from the Fund for Recreation and Remuneration and Gifts included in the budget for the year concerned may be used again for the same purpose in subsequent years, above the limit set. In providing rewards and donations, the Fund's resources can be combined with trade union funds.
(17) Any disputes between the management of the organisation and the relevant trade union body regarding the creation or use of the funds of the fund shall be settled by the senior body of the trade union in agreement with the authority of the superior organisation.
(18) The control of the fund's management shall be carried out by the state and trade union authorities. The management of the organisation shall be required to provide them with appropriate documents.
(19) The organisation's personnel shall be responsible under the Labour Code for the unauthorised creation or use of the Fund. The functionalists of the Revolutionary Trade Union Movement, who approve incorrect use of the Fund in breach of this decree, are responsible to the higher trade union authorities.
Transfers of assets acquired from the Fund and delimitation changes
(1) In order to transfer the management (ownership) of the assets and to liquidate the surplus and unfit assets (35) acquired from the Fund, an organisation's agreement with the relevant trade union body is always required. in the event of a dispute, Paragraph 18 (17) shall apply.
(2) The amounts to be used to finance installations of an investment nature are laid down in an agreement between the management of the organisation and the relevant trade union. These amounts may be used only for the purposes laid down by the collective agreement.
(3) Transfers of resources and funds of the Fund to other funds of the Organisation are not permitted except investment funds.
(4) In the case of organisational changes, it shall be transferred to the acquiring organisation of which the Fund is set up, a proportion of the basic funds and items of gradual consumption acquired from the Fund, including resources and funds in the Fund's account, corresponding to the number of staff recruited (as at the date of their transfer); in the event of a dispute, Paragraph 18 (17) shall apply.
FINAL PROVISIONS
Specific provisions
(1) This decree applies in full to staff of the organisation who are foreign exchange domestic. 36) Organisationworkers - foreign exchange foreigners (36) can be granted the same benefits from the fund as foreign exchange residents, except for loans (Sections 10 and 14).
(2) The transfer of Fund funds between theoretical teacher organisations at secondary vocational schools may only be carried out in accordance with specific regulations. 34)
Derogations
(1) Derogations for the creation of a fund in the Fuel and Energy Department are established by the Federal Ministry of Fuel and Energy and by the Central Committee of the Trade Union, and by the Central Council of the Trade Union.
(2) Derogations for the creation of a fund in the metallurgical and heavy engineering department for the production of the production unit of the Rechné bane and magnesite plants are established by the Federal Ministry of Finance and the Central Committee of the Trade Union and by the Central Council of Trade Unions on the basis of a proposal from the Federal Ministry of Metal and Heavy Engineering.
(3) Derogations for the creation and use of funds of the Fund in the Education Department are laid down by the competent Ministry of Education and the Central Committee of the Trade Union, on the basis of a proposal from the competent Ministry of Finance and the Central Council of Trade Unions.
(4) Derogations for budgetary and contribution organisations within the competence of the Ministry of the Interior are provided for by the relevant Ministry of the Interior and the Central Committee of the Trade Union by the Ministry of Finance and the Central Council of Trade Unions, on the basis of a proposal from the competent Ministry of the Interior and the Central Committee of the Trade Union.
(5) Derogations for budgetary and contribution organisations under the responsibility of the Federal Ministry of National Defence are provided for by the Federal Ministry of Defence and the Central Committee of the Trade Union by the Federal Ministry of Finance and the Central Council of Trade Unions.
(6) The organisations for which pupils (apprentices) are preparing for a future occupation in the secondary vocational training centre shall, in agreement with the relevant Committee of the Revolutionary Trade Union Movement (s), transfer funds from its fund to the fund of the organisation in which the secondary vocational training centre is set up or to the fund of the secondary vocational training centre, at least 300 KJs per pupil per calendar year. The Fund's resources are exclusively for pupils (apprentices) and, if used by the beneficiary organisation for recreation and remuneration and gifts, they are not included in the recreational limit (§ 12) and in the reward and donation limit (§ 15) for both the providing and the receiving organisation. The receiving organisation shall not exceed the amount of remuneration and donations of 1500 CZK per pupil (apprenticeship) of the secondary vocational training centre in a calendar year. The amounts and deadlines for the transfer of funds shall be determined by the participating organisations and trade unions in a written agreement. The use of the Fund's funds for that purpose is the content of the Fund's budget approved by the relevant trade union body.
(7) Non-monetary remuneration may be granted to health workers working in health establishments for exemplary and continuous performance of their tasks up to a maximum of 1500 CZK per worker per year from the fund of the organisation (s) for which the health establishment is set up within the limits of remuneration and gifts (§ 15). The provision of non-monetary remuneration shall be subject to approval by the members' meetings of the basic organization of the Revolutionary Trade Union Movement (Conference of the Revolutionary Trade Union Movement) providing organisations.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic, Ministry of Finance of the Slovak Socialist Republic and Central Council of Unions No. 21 / 1986 Coll., on the Fund of Cultural and Social Needs |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.03.1986 |
|---|---|
| Effective from | 01.04.1986 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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