Act Slovak National Council No. 32 / 1971 Coll.
Law of the Slovak National Council on the rules of the State Budget of the Slovak Socialist Republic and on the management of budgetary appropriations (budgetary rules)
Valid
Effective from 01.07.1971
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32
THE LAW
Slovak National Council
of 5 May 1971
on the rules of the State Budget of the Slovak Socialist Republic and on the management of budgetary appropriations (budgetary rules)
The Slovak National Council decided on this law:
Basic provisions
State Budget of the Slovak Socialist Republic
(1) The State Financial Management of the Slovak Socialist Republic is governed by the State Budget of the Slovak Socialist Republic (hereinafter referred to as the State Budget of the Republic).
(2) The State Budget of the Republic is based on:
(a) the basic tasks and objectives of the State Plan for the Development of the National Economy of the Slovak Socialist Republic;
(b) from the medium-term budgetary perspective of the Slovak Socialist Republic (hereinafter referred to as the "medium-term budgetary perspective of the Republic"),
(c) relations with the Federation State Budget resulting from the Federation's medium-term budgetary outlook and the Federation State Budget Act.
(3) The state budget of the Republic is actively involved in the creation and implementation of the state implementation plan for the development of the Slovak Socialist Republic's national economy.
(4) The amount of revenue and expenditure of the state budget of the Republic for the financial year is approved by the Slovak National Council by the budgetary act.
(5) The financial year is the same as the calendar year.
Medium-term budgetary perspective of the Republic
(1) The medium-term budgetary outlook of the Republic includes revenue and expenditure to be provided by the Republic's national budgets in each year; is based on the tasks and objectives of the medium-term state plan for the development of the national economy of the Slovak Socialist Republic (hereinafter referred to as the "medium-term plan of the Republic ') and the Federation's medium-term budgetary perspective and is drawn up for the same period.
(2) The draft medium-term budgetary perspective of the Republic is submitted by the Ministry of Finance of the Slovak Socialist Republic (hereinafter referred to as "the Ministry of Finance") to the Government of the Slovak Socialist Republic (hereinafter referred to as "the Government"), including in the territorial section, together with the draft principles of financial policy.
(3) The medium-term budgetary outlook of the Republic shall be discussed at the same time as the medium-term plan of the Republic.
Relations of the State Budget of the Republic with the State Budget of the Federation
Relations between the state budget of the Republic and the state budget of the Federation as well as the principles of the management of budgetary resources are laid down in the Federal Assembly of the Czechoslovak Socialist Republic. *)
Content of the State Budget of the Republic
(1) The State Budget of the Republic includes financial relations for all sectors of the economy and administration in the Slovak Socialist Republic, with the exception of activities financed by the State Budget of the Federation
(2) The State Budget of the Republic consists of the budgets of ministries, other central government bodies, as well as other central authorities and organisations in the Slovak Socialist Republic (hereinafter the "central authorities'). The budget of the central authority shall include the budget of its own central authority, the revenue and expenditure of the subordinate budgetary organisations and the contributions and contributions of the contribution organisations, the taxes, levies and charges of the subordinate economic and other socialist organisations, with the exception of taxes, levies and charges which constitute the revenue of the State budget of the Federation or of the national committees, as well as subsidies and subsidies for such organisations.
(3) The state budget of the Republic includes subsidies and subsidies provided by the budget of national committees.
(4) The budget of the state budget of the Republic shall be the budgets of the state special-purpose funds of the Republic (hereinafter referred to as "the State Funds').
Revenue from the state budget of the Republic
The revenue of the state budget of the Republic shall be:
(a) taxes, levies and charges on state economic organisations managed by central authorities, cooperatives and other socialist organisations, with the exception of taxes, levies and charges which constitute the income of the State budget of the Federation or of the national committees, and the contributions of State funds;
(b) revenue from the central authorities, as well as budgetary organisations managed by them and contributions from the contribution organisations;
(c) taxes and charges paid by citizens, with the exception of taxes and charges which constitute the revenue of the Federation State Budget or the income of national committees;
(d) subsidies and subsidies from the Federation State Budget;
(e) other revenue provided for by the budgetary act or specific rules.
State budget expenditure of the Republic
The national budget of the Republic shall be charged:
(a) expenditure on the activities of central authorities;
(b) expenditure on budgetary organisations and contributions to contribution organisations managed by central authorities;
(c) subsidies and subsidies to state economic organisations managed by central authorities, state funds, cooperative organisations and other organisations under the responsibility of the Slovak Socialist Republic;
(d) grants and subsidies to the budgets of the national committees;
(e) other expenditure provided for by a budgetary act or by specific rules.
Establishment of the state budget of the Republic and financial plans
Budget project of the Republic
The Ministry of Finance shall submit a draft budget project to the Government of the Republic. The approved budget project of the Republic serves as a directive for drawing up draft budgets for central authorities and national committees.
Management of works on the establishment of the state budget of the Republic and financial plans
(1) The Ministry of Finance manages the work on the establishment of the state budget of the Republic, the budgets of central authorities and the financial plans of economic organisations; directs work on drawing up the budgets of national committees and state funds. It coordinates the state budget of the Republic with the credit plan *) and the corporate finance plan for the Slovak Socialist Republic.
(2) The Ministry of Finance shall determine the supporting documents submitted to it by the central authorities, the national committees and the national funds and shall determine how they are to be submitted.
Budget of central authorities
(1) The central authorities and their management bodies shall draw up and submit a draft of their budget and financial plans in accordance with the uniform guidelines for the establishment of national budgets and financial plans issued by the Federal Ministry of Finance, together with the Ministry of Finance of the Republics.
(2) The central authorities, their management organisations and national funds include in their draft budget all the revenue and expenditure to be incurred in the financial year in question. In doing so, they are obliged
(a) identify and exploit all sources of revenue increases;
(b) to include in the budget expenditure only as strictly necessary to carry out the tasks effectively and economically.
Draft State Budget of the Republic
(1) The draft State Budget of the Republic is drawn up and submitted to the Government by the Ministry of Finance; together with him, after consulting the Federal Ministry of Finance, he presents as a basis the budgetary and financial indicators and proportions for the Slovak Socialist Republic in the territorial section.
(2) The Government submits a draft State Budget of the Republic to the Slovak National Council.
Management by state budget of the Republic
Budgetary management rules
(1) The central authorities shall manage according to the approved state budget of the Republic. The subordinate budgetary organisations shall manage the revenue and expenditure allocated to them by the central authority in accordance with their budget. State economic organisations, contributory organisations and other socialist organisations, as well as state funds, shall manage in such a way as to at least safeguard the financial relations provided for by their state budget of the Republic or specific regulations. * *)
(2) Central authorities and organisations managing the resources of the state budget of the Republic are required to:
(a) to ensure timely implementation of the revenue of the state budget of the Republic and to propose, or identify, new sources of income;
(b) to use the appropriations only for the intended purposes and only up to the amount laid down in the budget and to ensure that the expenditure resulting from the legislation is carried out as a priority, in order to carry out the planned and other necessary tasks and to spend the appropriations on them as efficiently and economically as possible.
(3) The Ministry of Finance lays down the conditions under which the central authorities may use their budgetary appropriations for a purpose other than that for which they have been designated by the budget.
Excess of budget and reduction of budget revenue
(1) The Government, or under its authority, the Minister of Finance of the Slovak Socialist Republic (hereinafter referred to as "the Minister of Finance") may authorise the implementation of the expenditure necessary for the national economy and not secured by the State Budget of the Republic, which cannot be covered by the budget of the central authority concerned or the budget of the National Committee, provided that they are paid by higher revenue, by savings on other expenditure of the state budget of the Republic or by the removal of other less urgent expenditure.
(2) If the approved investment construction is accelerated and more budgetary appropriations are needed than have been included in the Republic's state budget for the current year, the funds needed to cover the accelerated construction process (within the overall budget for the relevant action) shall be secured mainly by the savings of the funds provided for in the Republic's State Investment Budget; If this is not possible, the funds shall be released from the government budget reserve (Section 20).
(3) The Government or, on the basis of its authority, the Minister for Finance may authorise a reduction in some of the revenue of the State Budget of the Republic if it exports such a reduction by increasing other income of the State Budget of the Republic or by reducing its expenditure.
(4) The Government shall inform the Slovak National Council of the measures referred to in the preceding paragraphs in the reports on the implementation of the State budget of the Republic.
(5) The central authorities may exceed their budget,
(a) if they have been transferred from another institution to carry out their tasks, provided that the latter has bound or transferred to the national budget of the Republic to the extent specified;
(b) ensure that expenditure overruns are covered by overruns of their budget revenue in the same financial year.
(6) The central authorities may implement the measures referred to in paragraph 5 in agreement with the Ministry of Finance.
(7) Budgetary organisations subordinate to central authorities may not exceed their budget unless they have their consent; the contribution organisations shall proceed equally when the contribution from the budget is exceeded.
Budgetary transfers
(1) Where sufficient appropriations have not been provided in the budget to cover the necessary expenditure or where there is no reimbursement in the budget, the central authorities and the budgetary organisations managed by them may exceptionally secure it from eligible savings to other appropriations by moving it within their budget (budgetary transfer).
(2) Central authorities and budgetary organisations managed by them cannot apply savings on investment expenditure and wage funds to budgetary transfers. Budget expenditure on investments and wage funds can only be increased by transfer in accordance with approved changes in the organisation's economic plan.
(3) In their budgets, central authorities cannot carry out mutual transfers between budgetary appropriations intended for budgetary, contribution, state economic and other socialist organisations.
(4) Contributions organisations may not transfer funds between types of contributions except where the transfer is necessary to ensure the consistency of the budget with the approved changes in the organisation's economic plan.
(5) The central authorities may determine which additional budgetary transfers may not be made by their management organisations.
(6) The Ministry of Finance may adjust the details of the transfer procedure; may, in so doing, tighten the conditions for movement and, for serious reasons, allow exemptions from the provisions of paragraphs 1 to 4.
Binding of appropriations
(1) The central authorities and the budgetary organisations managed by them must be committed to the budget in their budgets
(a) if they had a secure remuneration in the budget for tasks that have been reduced, abandoned, postponed or transferred to other institutions;
(b) where the binding of budgetary appropriations has been decided by the government, the Ministry of Finance or the organisation of a superior body, in particular in the context of a breach of budgetary or other legislation;
(c) where the funds have been used in the transfer procedure.
(2) The central authorities and the budgetary organisations managed by them may not use the appropriations entered in the budget for the implementation of budgetary expenditure or for transfers without the agreement of the authority which ordered the tying.
(3) The Minister of Finance may, for serious reasons, determine in which other cases budgetary appropriations must be committed and the conditions under which such appropriations may be used.
Timing of appropriations
(1) Budget appropriations may be used only until the end of the financial year, and only to cover expenditure due by the end of that year. The reimbursement of expenditure to be made from the State Budget of the Republic in the current financial year shall not be postponed to the State Budget of the Republic for the next year.
(2) The provision of budgetary resources is not permitted, except for the provision which central authorities and national committees may establish in the breakdown of the approved budget (Sections 19 and 27 (3)), the government budget reserve (Section 20), the reserve fund and the development fund of the national committees (Section 29) or provisions which may be created under specific rules. *)
(3) The Ministry of Finance may allow exemptions from the provisions of paragraphs 1 and 2.
Detection of budgetary consequences of laws and other measures
(1) The draft laws, the statutory measures of the Bureau of the Slovak National Council, the regulations and resolutions of the Government, the generally binding legislation and other measures of ministers and central authorities, as well as the draft regulations and resolutions of the national committees and their councils, must be taken into account in a responsible way, and the proposals also reflect their financial consequences, not only for the current year but also for the following years. The implications of these measures for the revenue and expenditure of the Republic's state budget and the budgets of the national committees should be quantified and the calculation added to the draft measure. Each proposed measure must examine whether its nature makes it possible to introduce new revenues for the state budget of the Republic and, if so, the promoters of such measures must propose new revenue.
(2) In all the measures referred to in paragraph 1 which increase or reduce the revenue of the national budget of the Republic or the budgets of national committees and national funds, the payment of increased expenditure or the reimbursement of revenue losses shall also be proposed for the current and subsequent years.
(3) The appellants are required to discuss the measures referred to in paragraphs 1 and 2 in advance with the Ministry of Finance and, if they affect the budgets of the national committees, the regional national committees or the National Committee of the Slovak Socialist Republic of Bratislava (hereinafter the "Regional National Committees"); If these measures result in a change in the financial relations of the national committees' budgets for the national budget of the Republic or the national committee of the higher level, they shall be discussed by the regional national committees with the Ministry of Finance and the national committees of the lower level with the national committee of the higher level. The opinions of the competent authorities should be attached to the draft measure.
Management responsibility
(1) The Government is responsible to the Slovak National Council for the management of the State budget of the Republic; report to it on the progress and results of the budgetary management.
(2) The Ministers, the Heads of Central Authorities and the authorities managing the State Funds are responsible for the timely implementation of budgetary revenue to at least the extent laid down by the budget or by specific rules, for ensuring that the tasks are carried out economically and for not exceeding budget expenditure, with exceptions permitted under this law.
Infringement of financial and budgetary rules
(1) The Government or, by virtue of its authority, the Minister of Finance may, in breach of the financial and budgetary rules or the principles governing the granting of subsidies and subsidies, reduce or bind the budgetary resources provided from the national budget of the Republic to the central authorities and bodies governed by them, or, where appropriate, impose on them the payment of the appropriations unduly used from the state budget of the Republic; National committees and national funds may, for the same reasons, reduce subsidies and subsidies granted to them from the state budget of the Republic or impose a levy on the state budget of the Republic.
(2) The authorities managing the State Funds may implement the measures referred to in paragraph 1, if they are funds of the State Funds, and may order the contribution of funds incorrectly used to those funds.
Budget and national financial reserves
Budget reserves of central authorities
The central authorities may, within the framework of an approved budget, set up a budget reserve for both revenue and expenditure in its breakdown. The provisions may be used in the relevant financial year in accordance with the tasks and objectives of the economic plan and while maintaining the specific identification of the appropriations.
General government budget reserve and special-purpose reserves
(1) In order to ensure budgetary management and to cover unavoidable and unforeseen expenditure from the state budget of the Republic, a government budget reserve and special-purpose reserves are created in the state budget of the Republic.
(2) With the government's budget reserve and special-purpose reserves, the government has a government. The government may determine the amount to be decided on a case-by-case basis by the Minister for Finance on the use of the government budget reserve and may authorise it to manage the special-purpose reserves.
(3) The government reports on the management of the government budget reserve to the Slovak National Council in the framework of reports on the implementation of the state budget of the Republic,
State financial reserves of the Republic
(1) The national financial reserves of the Republic are generated from surpluses of the budgetary management of previous years to the extent agreed by the Slovak National Council (§ 32).
(2) The national financial reserves of the Republic may be used only with the consent of the Slovak National Council, except in the cases referred to in paragraph 3.
(3) The Government, or by virtue of its authority as Minister of Finance, may use the funds of the Republic's national financial reserves to cover:
(a) the commitments of the state budget of the Republic from previous years;
(b) the financial consequences of major natural disasters if they cannot be reimbursed from the Republic's state budget for the year in question;
(c) the transitional deficit of the state budget of the Republic resulting from a temporal discrepancy in the revenue and expenditure of the state budget of the Republic.
(4) The resources of the Republic's national financial reserves shall not be included in the State budget of the Republic except those used pursuant to paragraph 3.
(5) The Government shall inform the Slovak National Council of the use of the Republic's national financial reserves.
Budget of national committees
Basic provisions
(1) The financial management of the national committees shall be governed by their approved budget.
(2) The budgets of the national committees are based in particular on:
(a) the basic tasks and objectives of the economic plans of the national committees for which they are actively involved in the creation and implementation;
(b) binding tasks and limits set by the government or the national committee of higher degrees.
Financial relations with the state budget of the Republic
(1) The budgets of the national committees are involved in the State Budget of the Republic of Financial Relations.
(2) The financial relations referred to in paragraph 1 are essential economic instruments to influence the development of the economy of national committees; constitute their aggregate financial relationship and special-purpose subsidies.
Total financial relationship
The aggregate financial relationship shall mean non-financial subsidies from the state budget of the Republic or the budget of the national committee of the higher level, or contributions to the state budget of the Republic or the budget of the national committee of the higher degree.
Purpose subsidies
(1) Purpose subsidies from the state budget of the Republic or from the budget of the national higher-level committee shall be granted for tasks of social importance determined by the Government.
(2) The funds from subsidies not used up by the end of the financial year are to be entered in the state budget of the Republic.
(3) The Minister of Finance may, as appropriate and after consulting the Regional National Committees, redistribute unspent special-purpose subsidies to the various Regional National Committees and authorise exemptions from the provisions of paragraph 2.
Contents and sources of national committees' budgets
(1) The national committee budget shall contain:
(a) the revenue and expenditure of the National Committee and its managed budgetary organisations;
(b) taxes, levies and charges on subordinate state economic and other socialist organisations, as well as subsidies and subsidies on those organisations;
(c) contributions and contributions of subordinate contribution organisations;
(d) taxes, levies and charges paid by citizens;
(e) other revenue and expenditure provided for in specific provisions.
(2) The budgets of the national higher-education committees include financial relations with those of the national lower-education committees.
(3) National Committees cover their needs
(a) own budget revenue to the extent specified by the specific provisions or measures of the competent authorities;
(b) additional revenue;
(c) subsidies and subsidies from the state budget of the Republic or from the budget of the national higher-level committee and contributions from the budgets of the national lower-level committees.
Establishment and approval of national committees' budgets
(1) National Committees shall draw up and submit draft budgets and financial plans of their economic organisations under the directives of the Ministry of Finance and the guidelines of the national higher-level committee drawn up in accordance with these Directives.
(2) If their budgets are approved, the national committees may not exceed the subsidies and subsidies from the state budget of the Republic provided for by the law and the budget of the national committee of higher degrees.
(3) National committees may establish a reserve in their approved budgets to the extent necessary and economically justified.
Management under the national committee budget
(1) The national committees shall manage according to the budgets they approve. They shall ensure that budget revenue is implemented under their responsibility and that budgetary expenditure is spent economically and in accordance with legislation. In managing the funds provided from the state budget of the Republic, the national committees must also respect the conditions under which they are allocated.
(2) National committees shall transfer funds from the state budget of the Republic in cases where they have been transferred to them during the year under the decision of the authorised authority to carry out the task from the authority which had the funds provided for in the state budget of the Republic.
(3) The national committees shall transfer to the state budget of the Republic (or, where appropriate, in their budgets) budgetary appropriations where the performance of the tasks they have performed in their budgets from the State budget of the Republic has been transferred to the body whose activities are financed from the State budget of the Republic.
(4) After the end of the financial year, the national committees shall implement all stages of their financial management and management of the organisations they manage.
(5) In the event of infringement of the laws and measures of the competent authorities in the field of financial and budgetary management of national committees, national committees of higher degrees of subsidy and subsidies may reduce or provide for the contribution of national committees to their budget.
(6) Paragraphs 9 (2), 15 and 16 apply mutatis mutandis to the management of national committees.
Reserve and Development Fund
(1) National committees of all grades may form a reserve and development fund.
(2) The resources of the reserve fund and development are the balances of the fund from previous years, and the surplus of the current year to the extent determined by the government, or other resources, laid down by specific provisions. Overplank and additional resources cannot be transferred to the reserve and development fund during the year.
(3) The reserve fund and the development fund are used by the national committees to finance tasks not provided by the budget, to carry out budget tasks in a better and faster manner, to remove any fluctuations in the economy, to secure budget tasks and to strengthen the budgets of the national committees of the lower grade. Exceptionally, contributions from the reserve fund and development may be made to social and other organisations which perform important tasks in the public interest. The reserve and development fund may provide remuneration to the officials and staff of the national committees under specific rules. The use of a reserve fund and development fund for further purposes may be determined by the Government or by its authorised Minister of Finance.
(4) The balances of the reserve fund and of development at the end of the year go to the next year.
Transitional assistance
(1) National higher-level committees may provide temporary assistance to national lower-grade committees from the resources of the reserve fund and development.
(2) The Ministry of Finance may provide the Regional National Committees with temporary assistance from the state budget of the Republic and lay down the conditions for its application.
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Regulation Information
| Citation | Act of the Slovak National Council No. 32 / 1971 Coll., on State Budget Rules of the Slovak Socialist Republic and on the Management of Budgetary Funds (Budget Rules) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.05.1971 |
|---|---|
| Effective from | 01.07.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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