What is Act No. 279 / 1949 Coll.?

Act No. 279 / 1949 Coll., on Financial Management of National Committees — Law on Financial Management of National Committees.

When it became Act No. 279 / 1949 Coll. effectiveness?

Act No. 279 / 1949 Coll. became effective 01.01.1950.

Is Act No. 279 / 1949 Coll. still valid?

Yes, Act No. 279 / 1949 Coll. is still valid and effective.

Act No. 279 / 1949 Coll. - Law on Financial Management of National...

279.

Law

of 19 December 1949

on the financial management of national committees.

The National Assembly of the Czechoslovak Republic decided on the following Act:

Oddíl 1.

Initial provision.

§ 1.

The financial management of the national committees shall be determined by the tasks resulting from their status as State-power executors and representatives of the political will of the people, in particular those inherent to them in the preparation and implementation of the Single Economic Plan. National committees must take care of the interests of the national and the needs of the population of their administrative district in financial management.

§ 2.

The financial management of national committees is part of the public economy. The same principles apply to the financial management of national committees of all grades, corresponding to the financial management principles of the central government.

Oddíl 2.

The budgets of the national committees.

§ 3.

Relationship of national committees' budgets to the single economic plan

(1) The National Committee shall manage each year in accordance with the budget ensuring that its planned performance and needs and other programme of its activities are met.

(2) The planned performances and needs of the National Committee (hereinafter referred to as the "National Committee's own economic plan") form part of the single economic plan. The relevant economic planning rules shall apply to the preparation and discussion of the national committee's own economic plan and its inclusion in the single economic plan.

(3) The national committee's own economic plan and budget must be consistent with each other. The State Office of Planning and the Ministry of Interior and Finance shall also ensure that the preparation and discussion of its own economic plans and the preparation and discussion of their budgets are consistent.

(4) When preparing its own economic plan and budget, the National Committee shall be based on an initiative from the working people, which shall also take part in the discussion and control of their implementation.

§ 4.

General provisions on budgets.

(1) Computer expenditure and revenue of national committees are expenditure and revenue of the single budget of the State. Each national committee shall manage according to its own single budget.

(2) A single budget of the Central National Committee is drawn up for folk administration in the capital of Prague, which includes the budgets of the District National Committees.

(4) The budgets of municipal enterprises (Law of 21 July 1948, No. 199 Coll., on municipal enterprises) are not part of the budget of the National Committee. Only the amounts of money from the budgets of municipal enterprises which are paid to the national committee, in particular the expected net profit or loss, shall be entered in the budget of the national committee.

(5) The Ministry of Finance may, in agreement with the Ministry of the Interior, the State Office of Planning, the Supreme Accounting Audit Office and the Central Competent Authority, determine in which cases only the profit or loss of other equipment managed by the National Committee (separate accounting) shall be included in the budget of the National Committee. The budgets of such installations shall be annexed to the national committee's budget.

§ 5.

Preparing budgets.

(1) The Ministry of the Interior will start budgeting by identifying, under the synergies between the national committees concerned, the expected needs for their activities and their own economic plan, and their expected revenues in the coming year. The amounts for expected investments shall be reported separately.

(2) The preparatory procedure is intended to enable the mutual comparison of the needs of the national committees and the assessment of their readability in terms of total national income. The results of the preparatory procedure are intended to ensure that the budget management can provide a level playing field for public administration tasks.

§ 6.

A budget discussion.

(1) The Council of the National Committee shall draw up a draft budget for the following year and land it for a period of 15 days. At this time, comments can be made. The plenary session of the National Committee shall then discuss the draft and the comments submitted and shall be decided on the budget. There is no appeal from this resolution.

(2) They may consult the draft budget of the national committee and submit comments on it during its discharge:

(a) in the case of the budgets of local national committees of a physical person over 18 years of age who is resident or employed in the municipality and of legal persons who have their registered office or are active in the municipality and, as regards the needs of schools, the association of parents and friends of the school and local national committees of trained municipalities;

(b) for the budgets of the district national committees, all the local national committees in the district and the regional authorities of mass folk organisations;

(c) for the budgets of regional national committees, all regional national committees in the county and regional authorities of mass folk organisations.

(3) The Supervisory National Committee (Office) is entitled to adjust the budgets of the subordinate national committees in the budgetary management. No appeal can be made from the measure by which the budget has been adjusted.

§ 7.

Inclusion of national committees' budgets into the state budget.

(1) The Ministry of the Interior shall, after prior consultation with the Ministry of Finance and the competent central authorities, draw up national summaries of the revised budgets of the national committees. These summaries will include the Ministry of Finance in the draft state budget.

(2) The Government may adjust the budgets of the national committees or lay down the principles governing their adjustment. No appeal can be made from the measure by which the budget has been adjusted.

(3) If the National Assembly changes the government's draft state budget and this changes the budgets of the national committees, the government will modify them. Paragraph 2 shall apply mutatis mutandis.

(4) The Ministry of the Interior shall communicate, if necessary, to the national committees the final adjustment of their budgets.

§ 8.

Replacement measures.

If the national committee fails to submit the budget in due time, it shall draw up and provide for it, on its own initiative, by means of a replacement measure of the national monitoring committee (Office). There is no appeal from such a measure.

§ 9.

Implementing regulations.

(1) By regulation, the Government will issue more detailed provisions on the budgets of the national committees, which may also provide for specific arrangements for dealing with the budgets of municipal undertakings.

(2) The Ministry of Finance, in agreement with the Ministry of the Interior, the State Office of Planning and the Supreme Accounting Audit Office, sets out the principles for drawing up and integrating the budgets of national committees into the single state budget.

Oddíl 3.

Reimbursement of financial needs of national committees.

§ 10.

Sources of payment.

(1) The computational revenue of the national committees is:

(a) the regular return on national assets in the administration of the national committee;

(b) the exceptional yield of national assets in the administration of the National Committee in cases laid down by the Government by regulation;

(c) the yield of own benefits;

(d) the proceeds of own fees;

(e) the proceeds of contributions collected from participants to cover the costs of installations of which they benefit in particular;

(f) random income such as donations and proceeds of public collections.

(2) Any difference between the actual expenditure made under the final budget and the actual revenue of the national committee's revenue shall be recovered from other State resources. The Government may also grant the national committees a share of taxes or other State revenue by regulation.

§ 11.

Benefits and fees.

(1) The National Committees collect their own benefits and fees (hereinafter referred to as "benefits and charges") according to the Regulations on their own benefits and fees of the National Committees (hereinafter referred to as "batch and charge rules"), which the Government shall issue by regulation. In particular, the levy and levy rules shall specify which levies and fees and the conditions under which national committees are required to choose who is obliged to pay the levy or the charge, who, if they are liable for them and whether they can move to another.

(2) The rates of benefits should be set in the levy and charging rules as a general rule.

(3) The rates of charges shall be determined by the national committee on the basis of the costs associated with the service, performance or supply concerned and taking into account the acquisition and renewal costs of the installation concerned. The minimum and maximum limits for fees rates may also be laid down in the levy and charging rules.

(4) The levy and charging rules lay down the conditions under which a national committee may entrust another public authority, after a national, national or municipal undertaking, to collect on its behalf its benefits or fees and, if the undertaking is the undertaking, what compensation it is due.

§ 12.

Contributions from participants.

(1) The National Committee may request contributions to the establishment and maintenance of facilities of public interest from participants which benefit from it. The amount of the required installation allowances shall be determined by the cost needed to establish the installation concerned and by the specific benefit of the participant. The amount of the required maintenance (operation) contributions shall be based on the increase in the maintenance (operator) cargo performed for the special benefit of the participant. In the schedule of contributions, account shall be taken, where possible, of the extent of the special benefit that this facility brings to individual participants.

(2) If the participants who should pay together more than one half of all the contributions do not agree with the proposed overall amount of the contributions, with their schedule or payment arrangements, the relevant resolution of the national committee shall require the agreement of the supervising national committee (office).

(3) The Government may, by regulation, lay down more detailed provisions for the implementation of paragraphs 1 and 2, in particular may lay down the principles for dealing with participants, according to which principles and how contributions are to be distributed, how they are to be returned, if they have not been able to fulfil their purpose, as prescribed, to collect and enforce interest on late payments, to whom the exemption or reduction of the rate is due, and within what time limits the right of the contributions to be assessed and enforced.

§ 13.

Random income.

(1) The resolution of the National Committee on the adoption of a gift, the acceptance of which foresees the provision of a certain performance, requires the approval of the Monitoring National Committee (Office), which will assess the appropriateness of the acceptance of the undertaking. Approval shall not be granted unless it is ensured that the performance by which the grant is made is made conditional.

(2) If the grant is accompanied by the condition to pay or take the debt from the loan, the Supervisory National Committee (Authority) shall obtain the approval of the Ministry of Finance before approval under paragraph 1. If the Ministry of Finance gives its approval, the debt will be taken over and settled by the State if the loan cannot be repaid from the gift itself. The creditor is obliged to accept payment.

(3) If the National Committee has accepted a gift which has been made for a purpose, it shall use it as specified. If this is not possible for changed circumstances or for any other serious reason, the agreement of the Supervisory National Committee (Office) shall be required for its other use.

(4

Oddíl 4.

Expenditure of national committees.

§ 14.

Expenditure in terms of purpose.

The National Committee shall finance the expenditure necessary to enable it to carry out its tasks properly, including the expenditure necessary to ensure the economy of the respective union of the People's Administration.

§ 15.

Expenditure in economic planning terms.

(1) With regard to economic planning, the national committee budgets expenditure on investments included in the implementation plans of the Single Economic Plan (investment expenditure) and expenditure on other (non-investment). The distinction between investment and non-investment expenditure shall be determined in accordance with economic planning rules.

(2) Investment expenditure is budgeted by the national committee which makes the relevant investments.

(3) The non-investment expenditure relating to the exercise of public administration or economic measure is, in principle, financed by the national committee within the scope of which it falls.

(4) The Ministry of the Interior may, in agreement with the Ministry of Finance and the competent central office, determine which national committee is to budget certain expenditure.

§ 16.

Mutual subsidies and refunds.

(1) The granting of compensation for the exercise of public administration and the granting of mutual subsidies (contributions, subsidies and donations) between national committees is not allowed. It is also not permitted for any central authority to grant such refunds or subsidies to national committees, or for national committees to provide them to them.

(2) The State does not provide compensation for the use of the property of the People's Administration. the National Committee does not provide compensation for the use of State property or property of another union of the People's Administration. These provisions shall not apply to the use of assets in the management of a national undertaking or a municipal undertaking and to assets belonging to a national undertaking or to the establishment of a national committee separately to the accounting officer.

§ 17.

Normalising expenses.

In an agreement with the Ministry of Finance, the Ministry of Finance, the State Office of Planning and the Supreme Accounting Audit Office, the Ministry of Interior shall issue a decree in the Official Gazette of the Directive setting out, in turn, indicators for the calculation of the expenditure items of the national committees in each field of public administration as a basis for normalising and stabilising their expenditure management. Before issuing these Directives, the competent central authorities and the Regional National Committees shall be heard.

Oddíl 5.

Loans and guarantees.

§ 18.

National committees cannot close loans. Nor can they assume guarantees for foreign liabilities unless the special provisions on State guarantees provide otherwise.

Oddíl 6.

Own financial management and the totality of national committees.

§ 19.

Budget management.

(1) The National Committee shall manage under the applicable budget and the relevant provisions of the Budget Act. This provision shall not prevent the national committee from using the proceeds of a donation or other dedication made for a specific purpose, as determined by them, even if the expenditure concerned is not included in the budget, provided that such expenditure can be paid in the same financial year from the donation itself.

(2) If the national budget has not yet been approved at the beginning of the financial year, the national committee shall manage the national committee according to the rules applicable to the interim management of the state.

§ 20.

Amendment to the implementation plan of the Single Economic Plan.

Where, in accordance with the relevant rules, an amendment to the implementation plan of the Single Economic Plan is made in respect of the investments made by the National Committee in that plan in the financial year, the National Committee may, without further delay, exceed its budget by a higher planned amount. The authority which amended the implementation plan shall be obliged to take payment measures at the same time.

§ 21.

Unanticipated expenses.

When transfers of balance-sheet loans (virems) can be made to cover unforeseen expenditure and when unforeseen expenditure for which neither reimbursement nor transfer can be found can be determined on the basis of the budgetary act.

§ 22.

Binding off-balance sheet loans.

The Government shall provide for a regulation on how the balance sheet credit is to be committed if it is clear that the expenditure-related measure for which payment is provided for in the approved budget will not be implemented.

§ 23.

Savings funds.

(1) If, in view of the expenditure foreseen in the same budget chapter, effective savings are achieved by the National Committee, it will, at its request, be left at the end of the accounting year with half of those savings by the Supervisory National Committee (Office) once the National Committee (Office) has examined the correctness of effective savings on the basis of the final accounts submitted. The amounts retained in this way will create a savings fund with which the national committee may, with the agreement of the supervising national committee (office), also dispose outside the budget. The Supervisory National Committee (Authority) may refuse approval of the proposed measure only if such use of the Fund is manifestly ineffective.

(2) In particular, the effective savings referred to in paragraph 1 shall be considered to be savings arising from the fulfilment of the economic plan and other tasks of the national committee with less costs achieved by simplifying the administration and higher revenues of the assets managed and the municipal undertakings achieved in particular by increasing production capacity and exceeding the economic plan. In particular, savings resulting from failure to fulfil tasks, a reduction in performance quality and an incorrect estimate of expenditure and revenue cannot be regarded as effective savings. In agreement with the Ministry of Finance and the Supreme Accounting Audit Office, the Ministry of the Interior will issue directives on the creation, use and accounting of savings funds and what can be considered effective savings.

§ 24.

Cash and payment services.

(1) In an agreement with the Ministry of the Interior and the Supreme Accounting Audit Office, the Ministry of Finance will amend the decree in the Official Gazette of the Treasury Service and Payment Service of the National Committees using the Services of the Postal Savings Bank, the National Undertaking.

(2) The Ministry of Finance shall, in agreement with the Ministry of the Interior, lay down guidelines on how the national committees draw on the funds to cover their expenditure pursuant to Section 10 and on which cash may be held.

§ 25.

Computation and accounting.

(1) The National Committee is required to compile the accounting records of all accounting cases in the books.

(2) In agreement with the Ministry of Finance and Interior and the Supreme Accounting Audit Office, the State Planning Authority shall issue the National Committees' Sectoral and Accounting Directives.

(3) The Ministry of Finance shall, in agreement with the Ministry of the Interior and the Supreme Accounting Audit Office within the framework of the Directives referred to in paragraph 2, issue provisions on the organisation of the accounting services of national committees.

§ 26.

Right of reference.

The Ministry of the Interior shall, in agreement with the Ministry of Finance, make provision for the right of reference with national committees in the Official Journal.

§ 27.

Budget control.

The Ministry of Finance shall, in agreement with the Ministry of the Interior, provide for a decree in the Official Gazette, which the national committees, to what extent and to what extent the deadlines they are required to communicate to the Postal Savings Office, to the national enterprise, the accounts of the anticipated revenue and expenditure in accordance with their final budgets for the purpose of monitoring their budget management and how such checks are carried out.

§ 28.

Final accounts.

(1) After the end of the financial year, the National Committee shall close the books, draw up and discuss the final accounts and submit them to the Supervisory National Committee (Office). The final account of the savings fund is their annex.

(2) The provisions of this Act concerning the discussion of the budgets of the national committees and their inclusion in the national budget apply mutatis mutandis to the final accounts of the national committees.

(3) The Government will issue regulations by regulation on the consideration and approval of the final accounts of municipal enterprises.

Oddíl 7.

Property management.

§ 29.

Property managed by national committees.

(1) The National Committee manages the national property entrusted to its administration, which is also the property of the union of the People's Administration, according to the principles of this Act.

(2) If, pursuant to a convention or special rules, a national committee manages assets other than those entrusted to it (paragraph 1), it shall manage them separately.

§ 30.

Cancellation of funds and equity.

(1) National assets managed by national committees in the form of funds cease to be special-purpose assets on the date laid down by the Government by the Regulation. The government may provide for exceptions by regulation. The funds cancelled in cash and in deposits are the total revenue of the National Committee.

(2) The collective wealth of the municipality to date ceases to be of this nature. Paragraph 1, third sentences, shall apply mutatis mutandis.

§ 31.

National property management.

(1) The National Committee is called upon to maintain and enhance the national assets entrusted to its administration. He shall be entitled to all judicial and extrajudicial acts relating to that administration. However, it may not give legal remedies against decisions taken by the Supervisory National Committee (Office) on national assets under this Act and the rules issued under it.

(2) The management of national assets is entrusted and withdrawn to the National Committee, without compensation, by the central competent authority in agreement with the ministries of Interior and Finance, following the supervision of the National Committee under their authority. In the same way, restrictions on the exercise of such administration may be imposed on the national committee. These provisions are without prejudice to provisions on property confiscated and nationalised and property acquired for land reform purposes.

(3) The provisions of paragraphs 1 and 2 do not preclude contractual transfers of national property.

(4) Obligations arising under the relevant regulations of the national committee, if not for the commitments of a municipal undertaking, may be applied against the State.

(5) The Government shall, by regulation, lay down the details of the implementation of paragraphs 1 to 4.

(6) In agreement with the Ministry of the Interior and Finance and the Supreme Audit Office, the Central Authority may issue directives on the management of assets by national committees.

§ 32.

Real estate management and exceptional economic measures.

(1) The Government shall lay down by regulation the conditions under which the national committee may dispose of the immovable national property entrusted to it, impose a burden on it or lease it (lease) and approved by the national supervision committee (office). The property in question shall not be disposed of under this provision unless it ceases to be national property.

(2) The approval of the overseer, following the case of the higher overseer of the national committee (Office), is required for a resolution by which the national committee takes over a commitment burdensome to the budgets of the next year or to subsequent years or makes other exceptional economic measures. More detailed regulations will be issued by the government by regulation.

Oddíl 8.

Supervision.

§ 33.

Surveillance organization.

(1) A Financial Commission may be set up to exercise internal supervision over the financial management of the National Committee. The Government shall establish regulations in which cases the National Committee is to set up a Financial Commission, as it is composed, and what its competence is.

(2) Interim supervision of the financial management of the national committees shall be carried out by the national monitoring committees (authorities). They are the competent national higher-level committees and, in the highest seat, the Ministry of the Interior, which advances in agreement with the Ministry of Finance and the competent central authorities. The Ministry of Finance shall be the highest supervisory authority in matters where this Act provides for the jurisdiction of the Ministry of Finance, which shall act in agreement with the Ministry of Interior and the competent central authorities.

(3) Authorisations belonging to the immediate supervising national committee, with the exception of authorisation, also to the higher supervised national committee (office). If the higher surveillance national committee (the Authority) considers that the lower surveillance national committee should have used one of its supervisory powers and that it has neglected to do so, it may take this measure itself.

(4) The provisions of the specific provisions on the supervision of the activities of the national committees remain without prejudice.

(5) In an agreement with the Ministry of Finance, the Ministry of the Interior should ensure that supervision of the financial management of the national committees is carried out consistently, efficiently and efficiently. These ministries may, in agreement with the participating central authorities, give binding instructions and orders to the monitoring national committees.

§ 34.

Purpose of supervision.

It is for the national supervisory committees (authorities) to ensure that the national committees properly manage and comply with the provisions of this law and the regulations issued under it.

§ 35.

Surveillance.

(1) When supervising the management of national committees, the Supervisory National Committee (Authority) may carry out inspections or revisions of their financial management in all respects. The Revision Authorities shall be entitled to consult all documents and books of the National Committee, enter its official rooms and request explanatory notes from its members and staff.

(2) The Ministry of the Interior, together with the Ministry of Finance, is to see to it, at least once in three years, the state of financial management of the regional national committees and the central national committee of the capital of Prague and to review at least one of its sectors. The regional national committee has the same obligation as regards the financial management of all subordinate regional national committees, central (single) national committees and local national committees at the district headquarters, and the district national committee as regards the financial management of all subordinate local national committees outside the local national committee at the district headquarters.

(3) The National Committee is obliged to remove the defect found by the Supervisory National Committee (Office). If they do not do so within the prescribed time limit, the Supervisory National Committee (Authority) shall arrange for correction without prejudice to the responsibility of the relevant actors and their prosecution.

(4) If the National Committee does not take the measures necessary to conduct the financial management, it may be taken by the Supervisory National Committee (Office).

§ 36.

Oversight costs.

The general costs associated with the exercise of supervision shall be borne by the Supervisory National Committee (Office) on its own account. The costs of carrying out shows and revisions shall, as a general rule, be borne by the Supervisory National Committee (Office); However, if it finds serious irregularities or serious irregularities in the management, it may impose an obligation on persons who have caused such irregularities or irregularities to replace, in whole or in part, the cost of the inspection (revision).

§ 37.

Responsibility.

(1) The members of the Board of the National Committee and the members of its Financial Commission are responsible for the damage caused to the State or to the union of the People's Administration intentionally or through gross negligence by exceeding the authorisation or failure to fulfil the obligations imposed on them by this Law or by the provisions laid down therein. The Government may determine by regulation which members of the Board of National Committee are responsible for the implementation or non-implementation of individual measures and in which cases they are to be put to the vote by name.

(2) The obligation to make good the damage and the amount thereof shall be decided upon after the procedure has been carried out by the national supervision committee (the Office), either on a proposal from the national committee responsible or on official responsibility.

(3) The liability referred to in paragraph 1 shall be waived, in the absence of any damage caused by a criminal offence, three years from the date on which the final accounts discussed by the National Committee have been submitted to the Supervisory National Committee (Office). If there is damage caused by a criminal offence, the liability shall be waived 30 years after the crime has been committed.

Oddíl 9.

The abolition of school municipalities and resorts.

§ 38.

(1) The school communities and school escapes in the Czech countries are deleted. Their rights and obligations go to the state. Their funds in cash and in deposits constitute the total income of the local national committee in the municipality of the school head office.

(2) The expenditure and revenue of schools of existing school municipalities and departmental institutions are the expenditure and revenue of the single budget of the local national committee in the municipality of the school head office.

(3) The transfer of ownership and other library rights referred to in paragraph 1 shall be entered by the library court in public books, on a proposal from the District National Committee, with reference to this law.

Oddíl 10.

Provisions common and final.

Citation	Act No. 279 / 1949 Coll., on Financial Management of National Committees
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	30.12.1949
Effective from	01.01.1950
Effective until	-
Status	Valid

Act No. 279 / 1949 Coll.

Law on Financial Management of National Committees

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