Decree No. 243 / 1988 Coll.
Decree of the Federal Statistical Office and the Federal Ministry of Finance on statistical surveys and accounting reporting
Valid
Effective from 01.01.1989
243
DECLARATION
Federal Statistical Office and Federal Ministry of Finance
of 30 December 1988
on statistical surveys and accounting reporting
The Federal Statistical Office pursuant to § 35 (2) and the Federal Ministry of Finance pursuant to § 35 (3) of Act No. 21 / 1971 Coll., on a single system of socio-economic information (hereinafter referred to as "the Act ') provides:
This decree regulates the procedure of institutions and organisations for the provision of statistical surveys and financial reporting.
Statistical surveys
(1) Proposals for the content of State statistical surveys are applied by the Federal Central Authorities (1) to the Federal Statistical Office and the Central Authorities of the Republic2) to the Central Statistical Authorities of the Republics by 31 March of each calendar year at the latest for their application in the next calendar year; proposals for the content of State surveys for the entire five-year period shall be discussed throughout the fourth year preceding the five-year period.
(2) The central authorities shall submit to the authorities of the statestatistics (3) by 31 July of the calendar year for their application in the next calendar year, an application for approval of statistical surveys not to be carried out by the national statistics authorities. The competent authority of state statistics shall decide on the application no later than 40 days after the submission of the application.
Financial reporting
Proposals for the content of financial reporting shall be applied by the central authorities of the Federation and the Republics to the Federal Ministry of Finance no later than 31 March of each calendar year for their application in the next calendar year. The Central Authorities of the Republic shall submit these proposals through the competent Ministry of Finance, Prices and Wages of the Republic.
Registration and approval of statistical surveys and financial reporting
(1) The statistical surveys and methods4 shall be accompanied by:
(a) a registration document to the authority of the State statistics which carries out the survey; or
(b) an approval clause approved in advance by the competent authority of the state statistics which the statistical survey carried out by another authority. This does not apply in the cases referred to in Paragraph 21 (1) of the Act.
(2) The forms of accounting statements and methodologies (5) are accompanied by a clause for their approval by the Federal Ministry of Finance in agreement with the Federal Statistical Office.
Information carriers and their submission
(1) Written media of socio-economic information (hereinafter referred to as "information media") are statistical surveys and accounting statements. The output computer assemblies in the form of appropriate forms shall also be considered as written media.
(2) Written media of information bearing the stamp of the reporting agent (6) are signed by the head of the reporting agent or its agent and by the head of the information system unit or by the agent responsible for the methodological management of the information system in the reporting agent; for financial statements, also the accounting officer who compiled the report, or another worker identified by the statistical survey methodology or the financial reporting methodology. This does not apply if the reporting agent transmits the media in the manner set out in Section 10 of this Decree.
(3) Written media of information without stamp or signature of one of the staff referred to in paragraph 2 shall be considered incomplete. 7)
(4) The original of the written medium shall be submitted to the national statistics bodies or data-processing organisations.
(5) Technical information media are paper, magnetic and other media capable of direct access to technical data-processing equipment; the accompanying documents are part of the technical medium when submitting the data. 8)
(6) In agreement with the relevant central statistical authority, the transmission of information media may be replaced by a remote transmission of data.
The type of information medium shall determine:
(a) the competent central authority of national statistics for national statistical surveys;
(b) the central authority of the Federation or of the Republic in agreement with the competent central statistical authority for the collection and processing of information from national statistical surveys submitted through central authorities, unless it has been established in accordance with point (a);
(c) the central authority of the Federation or of the Republic for the security of exclusively departmental information needs.
(1) The method of submission and the time limits for dispatch or delivery of information media shall be laid down for registration or approval of statistical surveys and financial reporting.
(2) In justified cases, the central authorities of the Federation and the Republics and the regional authorities of state statistics may, in agreement with the reporting agents and with the agreement of the Federal Statistical Office or the competent central statistical authority of the Republic, adjust the deadlines for the submission of information media accordingly. The credibility and accuracy of the reported data shall not be undermined. Similarly, the central authorities of the Federation and of the Republics may adjust the deadlines for the submission of the accounts, with the approval of the Federal Ministry of Finance, as stated in the agreement with the Federal Statistical Office.
(3) The time limits for sending or delivering information media are set out in calendar and / or working days; for surveys with annual or semi-annual periodicity and specially organised surveys, a fixed date shall be established.
(4) The date of dispatch shall be the date on which the reporting agent must forward the information medium for postal transport to the consignee's address at the latest. The date of delivery shall be the date on which the medium of information must be obtained by its consignee at the latest.
(5) If the receipt of information media is not ensured on the days of work or leave and the last day of the relevant time limit set for dispatch (delivery) falls on that day, the reporting agent shall ensure delivery of the information medium to the recipient no later than the next working day.
(1) The request for information media other than specified recipients or the increase in the number of copies of media, or the amendment of the periodicity of their submission, shall be admissible only with the agreement of the authority which registered or approved the statistical survey or accounting report.
(2) The communication of information on state, economic or professional secrecy is governed by special provisions (9).
Application of uniform methodological instruments
(1) Reporting agents are responsible for the collection of data for statistical surveys and financial reporting in compliance with the uniform methodological definition of indicators contained in the single system of economic indicators (10) and in the relevant methodology (§ 4 of this Regulation), and for the compliance of reported data with the relevant data, in particular in primary and routine records, accounting, operational records, specially organised registers, passports and registers.
(2) Data on articles and phenomena contained in a single system of socio-economic classifications and code lists must correspond to the current wording of the relevant classifications and code lists.
(3) The indication of code numbers of classification items and code lists, if not pre-printed in forms, shall be governed by the rules set out in the statistical survey or financial reporting methodology.
(4) For the identification of reporting agents and for single code names of organisations, the identification numbers and classification codes are mandatory according to the single code list of organisations in CSSR. 11)
(5) Any exceptions to the use of code systems in the national statistical survey shall be discussed by the proposing authorities with the Federal Statistical Office.
Delegation for the transmission of information media
(1) The Intelligence Unit may also instruct another organisation (hereinafter referred to as the "designated organisation") to transmit the agreed information media on its behalf to the relevant beneficiaries.
(2) The delegation of information media to the entrusted organisation does not transfer responsibility for the accuracy, credibility, completeness and timeliness of the information submitted. The reporting agent shall remain fully responsible for the proper fulfilment of the reporting requirements.
(3) The designated organisation shall indicate the name of the reporting agent on the information medium and include the signature of its responsible officer.
(4) The reporting unit will report in writing to the competent regional (urban) administration of the Czech Statistical Office or Slovak Statistical Office on the conclusion of the delegation agreement, specifying the exact name and address of the organisation responsible.
(5) Relations between the reporting agent and the designated organisation are governed by the provisions of the Economic Code.
Unit of measurement and rounding of numbers
(1) The reporting agent shall report data in the units of measurement indicated on the forms or, where appropriate, as set out in the relevant methodology and shall not change those units; respect the number of decimal places of the unit of measurement.
(2) Unless otherwise specified on the forms or in the methodology, the values in the whole numbers of the relevant unit of measurement shall be reported.
(3) The rounding of numbers is governed by the state technical standard. 12) When rounding, reporting agents shall ensure that balance sheet equality of totals and numerical links is respected.
Comparability and recalculation of data
(1) Where data from last year are collected, they are reported at the same organisational, methodological and price level as data for the same period of the current year, unless otherwise specified by the methodology.
(2) Data in statistical surveys shall be converted into:
(a) in the reference year for organisational changes as if the change had occurred on the first day of the reference year, for methodological and price changes from the date of application;
(b) for the same period of the previous year in the case of organisational changes, changes in methodology and country-wide price changes, consistent with the projection of those changes into the data of the reference year, i.e. organisational changes from the beginning of the year, methodological and price changes from the date of application;
(c) during the period from the beginning of the five-year period (following a five-year plan for the development of the national economy) for organisational changes as if the change had already occurred on the first day of the five-year period, other changes from the date of application, unless specific rules have been laid down in individual cases of methodological or price changes.
(3) The organisation concerned shall ensure the transmission of all documents of the information system in accordance with the Delimitation Protocol in order to maintain the continuity of the time series.
(4) When the reporting agent is wound up during the reference year, the authority which ordered the liquidation shall ensure the submission of information media for the statistical survey area during the year and for the year in which the liquidation took place.
(5) Data in accounting reporting are not recalculated. In the case of organisational changes, the methodology of the Federal Ministry of Finance applies to financial reporting. 13)
(6) The consistency of data between statistical surveys and accounting reporting is established by a methodology.
Transitional provisions
The central government authorities, which apply new rules on the management of the economic mechanism in their department on the basis of the relevant resolutions of the Government of the Czechoslovak Socialist Republic and create a two-way sectoral information system, are entitled, in agreement with the central statistical authority concerned, to define the scope of information needs beyond regular surveys by 31 December 1990.
Statistical surveys and financial reporting registered or approved prior to the date of application of this decree shall be carried out in accordance with existing rules.
Final provisions
They shall be deleted:
(a) General Directives on statistical and accounting reporting and certain forms of statistical surveys "1 All-ob" of 1 September 1980 (FSÚ No Vk 457 / 81, FMF No XV / 1-17014 / 80), the issue of which was notified in the Collection of Laws, No 13 / 1981,
(b) Sections 2, 3 and 4 of the Decree of the Federal Statistical Office on the adaptation of written media for socio-economic information and on the transmission of socio-economic information on technical media (Article 1585 / 80-03 of 3.6.1980), published in the Central Statistical Authorities Rapporteur, item 9-10 / 1980, published in the Official Journal, item 23 / 1980.
This Decree shall take effect on 1 January 1989.
The President
Federal Statistical Office:
Mička v. r.
Minister of Finance of CSSR:
Stejskal v. r.
1) Paragraph 16 (4) of the Act.
2) § 14 (3) of the ČNR Act No. 40 / 1972 Coll., on the competence of the ČSR bodies in the field of social economic information. Paragraph 16 (3) of the SNR Act No. 41 / 1972 Coll., on the competence of SSR bodies in the field of socio-economic information.
3) Sections 16 (3) and 20 of the Act.
4) § 8, § 14 (2) of the Act, § 8 (b) of the ČNR Act No. 40 / 1972 Coll., § 9 (b) of the SNR Act No. 41 / 1972 Coll. (published in the Reports of Central Statistical Authorities).
5) Paragraph 14 (2) of the Act (published in the Financial Rapporteur).
6) Paragraph 4 (4) of the Act.
7) Paragraph 30 (1) (a) of the Act.
8) Revenue from the Federal Statistical Office on the adjustment of written media for socio-economic information and on the transmission of socio-economic information on technical media (Article 1585 / 80-03 of 3.6.1980), published in the Central Statistical Authorities' Reports, amount 9-10 / 1980, notified in the Collection of Laws No 23 / 1980.
9) Act No. 102 / 1971 Coll., on the Protection of State Secrets, Regulations implementing it and in particular Section III of the Directives of the Federal Ministry of Interior of 23 December 1971, namely SKU-207 / 1971, published in the Central Journal of the Czech Republic under No 9, amount 4 / 1972 and Central Journal of the SSR under No 11, amount 7 / 1972.
10) Section 6 of Decree No. 47 / 1985 Coll., on a single system of economic indicators (the methodology sheets of indicators are published by the Federal Statistical Office as a separate publication and changes and supplements are published in the Central Statistical Authorities' News).
11) Decree No. 117 / 1972 Coll., on the single code list of organizations in CSSR (the Federal Statistical Office issues it as a separate publication of the single system of socio-economic classifications and code lists).
12) ČSN 01 1010.
13) Annex No 1 to the Directive on national accounting reports of A series of economic organisations No VII / 1-463 / 1986, as amended and amended.
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Regulation Information
| Citation | Decree of the Federal Statistical Office and Federal Ministry of Finance No. 243 / 1988 Coll., on statistical surveys and accounting reporting |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1988 |
|---|---|
| Effective from | 01.01.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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