Decree No. 211 / 1989 Coll.
Decree of the Federal Ministry of Finance on the financing of certain social consumption facilities and certain activities
Valid
Effective from 01.01.1990
211
DECLARATION
Federal Ministry of Finance
of 28 December 1989
on the financing of certain social consumption facilities and certain activities
The Federal Ministry of Finance pursuant to § 72 of Act No. 88 / 1988 Coll., on a State Company, § 391 (1) (b) of Economic Code No. 109 / 1964 Coll., as amended (full version No. 80 / 1989 Coll.) and § 30 (2) of Act No. 158 / 1989 Coll., on Banks and Savings Works, provides:
BASIC PROVISIONS
Subject matter and scope of the adjustment
This decree sets out the types of enterprise social consumption facilities and types of activities financed by the Development Fund and the costs of:
(a) public undertakings; 1)
(b) foreign trade undertakings, (2) public limited liability companies for foreign trade (3) and associations for foreign trade (4), with the exception of undertakings with foreign participation;
(c) banks and savings banks established as state monetary institutions; 5)
(d) insurance undertakings;
(e) the Czechoslovak State Railways State Organisation; 6)
(hereinafter referred to as "the organisation ').
General provisions
(1) The costs of the investment nature of the enterprise's social consumption facilities and the activities covered by this decree are borne by the organisation of the Development Fund, (7) except for expenditure borne directly by the national committees in the health and pre-school establishments.
(2) The organisation shall comply with the specific rules for the repair and maintenance of basic funds and other tangible assets (hereinafter referred to as "repair and maintenance ') in corporate social consumption facilities and for the activities covered by this Decree. 7)
(3) Operating costs for the purposes of this Order shall mean all non-investment costs, except repair and maintenance.
(4) The establishments whose financing is covered by this decree are managed on the basis of the principle of non-gainful activity. However, organisations may also operate at prices in these establishments under the applicable price regulations.
(5) Compensation for the temporary use of equipment of an investment and non-investment nature for the purposes covered by this decree is borne by the organisation on the basis of costs.
(6) In the operation of other activities in the establishments covered by this decree, a proportional remuneration shall be made for all non-investment costs from the sources laid down for those activities by generally binding legislation.
FINANCING OF CERTAIN COMPANY CONSUMPTION EQUIPMENT
Racial catering facilities
Non-investment costs for racing meals shall be borne by the organisation in accordance with a specific regulation. 8)
Secondary vocational training centre
(1) The organisation shall cover the costs of the main activities:
(a) the running costs of secondary vocational training centres (hereinafter referred to as "the teaching centre"), with the exception of expenditure borne directly by national committees; 9)
(b) a proportion of non-investment costs attributable to own pupils in another organisation's training centre. The cost of productive work carried out by teachers cannot be included in the compensation of a proportion of non-investment costs. The amount of compensation for a proportion of non-investment costs may also be fixed by agreement between the organisations by a lump sum.
(2) As part of the operating costs, the organisation shall:
(a) the financial and material security of pupils under the Specific Regulations (10), including the personal and material costs of the diet (11), secured by the school in its own or foreign facilities. During meals provided by the teaching centre in the restaurant facilities, the calculation premium may be paid up to the amount fixed for the III price group. The organisation shall pay the personal and material costs of meals or the calculation premium for all pupils of the school, even in the course of education outside the teaching provided by the school;
(b) education expenses outside the teaching, including training tours and excursions, which may not exceed an average of 400, - CZK and in the Department of the Federal Ministry of Fuel and Energy 500, - CZK per pupil in a calendar year. 12) Expenditure on education outside the school is for pupils only and cannot include expenditure on donations, meals and foreign events.
(3) In addition, a fund of cultural and social needs, 13) above the limit set out in paragraph 2 (b), may be contributed to the cost of education outside of teaching.
Training equipment
The organisation shall cover the costs of the main activities:
(a) the operating costs of business educational establishments;
(b) to compensate for a proportion of the non-investment costs of training their own workers in the facilities of another organisation.
Medical facilities
The organisation shall reimburse the costs of the main activity for the operating costs of the health establishments meeting the conditions for their establishment under the Specific Regulations (14), except for expenditure directly borne by national committees. 15) From the same source, the organisation and the operating costs related to the resettlement period are covered by 16) of its staff.
Pre-school establishments
(1) The organisation shall bear the operating costs of the enterprise's pre-school facilities (shelters, crèches, nursery schools, common nursery facilities and nursery schools), excluding expenditure directly borne by national committees. 15)
(2) An organisation operating a pre-school establishment shall be entitled to claim compensation for a proportion of the non-investment costs relating to the children of workers of other organisations. Reimbursement may be requested from an organisation which is the employer of the mother or father of the child. It is also possible for the two organisations in which the child's parents are employed to participate in the reimbursement; In that case, however, both organisations should agree on the arrangements for payment with the pre-school operator.
(3) Organisations whose workers have their children in pre-school establishments operated by other organisations shall, if they so request, pay to the operators a proportion of the non-investment costs for the children of their workers. The reimbursement of a proportion of the non-investment costs may not be paid to the operators of the territorial pre-school facilities (local and urban national committees), unless it is a contribution to pooling. 17)
(4) The proportion of non-investment costs shall be determined for the days during which the child is registered for residence in the pre-school establishment. The amount of the proportion of non-investment costs may also be fixed by agreement between the organisations by a lump sum.
(5) The organisation operating the pre-school establishment shall collect from the parents of the children present in the establishment the subsistence allowance which shall be paid to the competent national committee at the agreed date.
Hostels
(1) The organisation shall bear the costs of:
(a) the operating costs of business hostels;
(b) to compensate for a proportion of the non-investment costs of accommodation for their staff in the dormitories of another organisation.
(2) The price of accommodation of the staff of the organisation in business hostels may be contributed according to a special rule. 13) The price of accommodation is set by price regulations.
Housing
The organisation shall reimburse the operating costs of the farm housing economy for the costs of this activity.
FINANCING OF CERTAIN ACTIVITIES
Assistance for educational and organisational activities
(1) For the educational and organisational activities of social organisations operating within the organisation, the organisation provides free rooms and equipment including heating, electricity, gas, water and cleaning.
(2) If the organisation does not have suitable rooms for the activity of the business trade unions in the premises of the organisation, it shall provide and reimburse for the costs of the main activity of the room.
(3) The organisation shall, from the cost of the main activity, pay a contribution to the enterprise trade union body for the development of inventive and improvement activities of 10% set out in the total of remuneration 18) paid to authors for the inventions used, improvements and industrial designs. This contribution shall be assigned to the account of the company trade union body.
(4) The organisation provides free use of its facilities, material and other material assistance to inventors and enhancers - employees of the organisation for their creative activities in the interest of the organisation.
Activities of the Czechoslovak Scientific and Technical Society branch
(1) The organisation shall provide a branch of the Czechoslovak Scientific and Technical Society (hereinafter referred to as the branch) free of charge for the use of the facilities of the organisation, the rooms and their equipment, including heating, electricity, gas, water and cleaning, if required by the performance of the tasks arising from its work plan for the branch and if these tasks are consistent with the organisation's activities.
(2) If the organisation is a collective member of the Czechoslovak Scientific and Technical Society, the relevant branch shall be covered by the basic membership contribution. The basic member contribution shall be minimal and the organisation may provide the branch with a greater contribution for the performance of a given predetermined task on the basis of a written contract between the organisation and the branch. The amount of the increased membership shall not be greater than the organisation would have paid another organisation for such a task. The basic and increased membership allowances shall be paid by the organisation on the costs of the main activity. The use of the basic and increased membership allowance shall be governed by the principles of management laid down by the Central Council of the Czechoslovak Scientific and Technical Society.
Scientific and technological creativity of youth
(1) The participation of children and young people in scientific and technological development is ensured by interest activities within the centres of young technicians and naturalists.
(2) An organisation which has set up a youth technicians and naturalists station whose tasks are consistent with the activities of the organisation shall bear the operating costs of the main activity.
(3) The organisation may provide, for the needs of young technicians and naturalists whose bodies are other organisations:
(a) for the free use of the facilities by the organisation itself, where this requires the performance of the tasks arising from the work plan of these stations and where such tasks are consistent with the activities of the organisation;
(b) free of charge, at a reduced price, of a material base, in particular a discards and mimotolerance or already production and operational unused material, components, computing and equipment remaining after the research tasks have been resolved.
Scientific and technical symposia, congresses and conferences
(1) The organisation shall cover the operating costs associated with the performance of scientific and professional symposia, congresses and conferences (hereinafter referred to as "conferences") of the organisation's main activity, where their programme relates to its economic activity. The operating costs do not include expenditure on cultural programmes and on entertainment, refreshments and gifts under these actions.
(2) The budget of the conference must be offset by contributions from participants (organisations or individuals, as appropriate). The conference organiser is obliged to break down the required contribution into:
(a) expenditure incurred on costs;
(b) expenditure paid on profits;
(c) expenditure borne by the cultural and social needs fund.
(3) The sending organisation shall not cover expenditure which is not broken down in accordance with paragraph 2.
Purchase of books, brochures and magazines
The organisation shall pay for the purchase of specialised literature, journals, microfilms and similar items required for the activity of the organisation and the daily press.
Celebrations
The organisation shall pay the cost of the main activity in kind for the costs associated with the decoration of its facilities and the remuneration for the use of the hall at significant national and republican celebrations, significant business anniversary, official opportunities and the valuation of the socialist competition organised by the organisation and the relevant corporate trade union.
FINAL PROVISIONS
Derogations
The state organisation of the Czechoslovak State Railways covers all costs of investment and non-investment in connection with the financing of railway health19) from the development fund and from the costs of the organisation.
Exceptions
For serious reasons, exemptions from Part Two and Part Three of this Decree may be authorised by the Federal Ministry of Finance for organisations controlled by the Federation authorities and by the competent Ministry of Finance, Prices and Wages of the Republic for organisations controlled by the Federation and for organisations controlled by the authorities of the Republic.
Transitional provisions
As of 1 January 1990, the organisations shall transfer all completed multi-purpose installations to one-purpose installations according to the predominant activity carried out in the installation. Where the utilisation ratio of a multi-purpose installation is balanced, it shall decide on the determining purpose of the use of the organisation. The remuneration of the residual price of an installation of an investment and non-investment nature from the relevant sources shall not be made. Other activities in these facilities shall be carried out in accordance with Paragraph 2 (6).
Repeal
(1) The Federal Ministry of Finance Decree No. 90 / 1986 Coll., on the financing of certain social consumption facilities and certain activities of production units and enterprises is hereby repealed.
(2) The exemptions and derogations allowed under the repealed Decree expire on 31 December 1989.
Efficacy
This Decree shall take effect on 1 January 1990.
Minister:
Ing. Klaus CSc.
1) Act No. 88 / 1988 Coll., on State Enterprise.
2) Act No. 42 / 1980 Coll., on Economic Relations with Foreign Affairs, as amended by Act No. 102 / 1988 Coll. (Complete version No. 184 / 1988 Coll.).
3) Act No. 243 / 1949 Coll., on Equity Companies.
4) International Trade Act No. 101 / 1963 Coll.
5) Act No. 158 / 1989 Coll., on banks and savings banks.
6) Act No. 68 / 1989 Coll., on the organisation of Czechoslovak State Railways.
7) Decree of the Government of the Czechoslovak Socialist Republic No. 208 / 1989 Coll., on the financial management of state enterprises and some other socialist organisations. Decree of the Government of the Czechoslovak Socialist Republic No. 127 / 1988 Coll., on the Financial Management of State Enterprises of Agricultural and Food Complex, Unified Agricultural Cooperatives and Joint Undertakings.
8) Decree of the Government of the Czechoslovak Socialist Republic No. 137 / 1989 Coll., on Racing Catering.
9) Act No. 29 / 1984 Coll., on the System of Primary and Secondary Schools (School Act).
10) Decree of the Ministry of Education of the Czech Socialist Republic and the Ministry of Labour and Social Affairs of the Czech Socialist Republic No. 3 / 1987 Coll., on the financial and material security of pupils of secondary vocational schools, secondary vocational schools for youth requiring special care and special vocational schools. Decree of the Ministry of Education of the Slovak Socialist Republic and the Ministry of Labour and Social Affairs of the Slovak Socialist Republic No. 4 / 1987 Coll., on the financial and material security of pupils of secondary vocational schools, secondary vocational schools for youth requiring special care and special vocational schools.
11) Paragraph 6 of the Decree of the Government of the Czechoslovak Socialist Republic No. 137 / 1989 Coll.
12) It is based on the actual average physical number of pupils enrolled in the school.
13) Decree of the Federal Ministry of Finance, Ministry of Finance, Prices and Wages of the Czech Socialist Republic and Ministry of Finance, Prices and Wages of the Slovak Socialist Republic No. 210 / 1989 Coll., on the Fund of Cultural and Social Needs.
14) Decree of the Ministry of Health of the Czech Socialist Republic No. 121 / 1974 Coll., on the System of Medical Devices. Directive of the Ministry of Health of the Czech Socialist Republic No 15 / 1983 on the provision of district health services and the provision of health services working in establishments, registered in the amount of 23 / 1983 Coll. Decree of the Ministry of Health of the Slovak Socialist Republic No. 19 / 1975 Coll., on the System of Medical Devices. Decree of the Ministry of Health of the Slovak Socialist Republic No. Z-864 / 1973-B / 1 on the provision of health services working in establishments, reg. 25 / 1973 Coll., as amended by the Ministry of Health of the Slovak Socialist Republic No. Z-12 081 / 1975-B / 1, reg. 13 / 1976 Coll.
15) Proceeds on the financial management of the national committees and the budgetary and contribution organisations managed by them (Financial Rapporteur No 6-7 / 1987, reg. 26 / 1987 Coll.).
16) Paragraph 135 (4) of the Labour Code No 65 / 1965 Coll., as amended (full version No 52 / 1989 Coll.).
17) Article 360a of the Economic Code.
18) Decree of the Office for inventions and discoveries No. 27 / 1986 Coll., on remuneration of discoveries, inventions, improvements and industrial designs.
19) § 80 of Act No. 20 / 1966 Coll., on the care of the health of the people.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 211 / 1989 Coll., on the financing of certain social consumption facilities and certain activities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1989 |
|---|---|
| Effective from | 01.01.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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