Act No. 33 / 1949 Coll.
Act establishing the state budget of the Czechoslovak Republic for 1949 (Budget Act)
Valid
Effective from 01.01.1949
33.
Law
of 2 February 1949
establishing the State Budget of the Czechoslovak Republic for 1949 (Budget Act).
The National Assembly of the Czechoslovak Republic decided on the following Act:
(1) The public administration's expenditure for 1949 is determined according to the state budget annexed to this Act *) by the amount of CZK 89.277,720.000, the amount of revenue of CZK 89.320,351.000 for the reimbursement of these expenses is estimated to be CZK 42.631.000.
(2) The expenditure referred to in the preceding paragraph shall also include:
(a) investment by the State Administration of the amount of CZK 8.357,242.000;
(b) loans to public undertakings for investment of CZK 7.868,125.000,
(c) the contribution of the State Administration to the payment of the State debt by the amount of CZK 3.039,148.000;
(d) the allocations and exceptional assistance granted under the special regulations of the People's Administration to them by the amount of CZK 7.327,180.000 and the reimbursement of their investment (extraordinary) budgets by the amount of CZK 5.020,000.000.
(3) The revenue referred to in paragraph 1 shall also include the amount of CZK 7.463,634.000 to be carried to the Treasury by the public undertakings.
(4) Investments in state-owned enterprises are budgeted at CZK 11.233,745.000.
Provisions for government.
The resources determined by the State Budget (hereinafter referred to as "loans') may be used unless otherwise provided for in this Act (Sections 4, 6 and 7), up to the amount and to cover expenditure of the type indicated in the State Budget. In doing so, only the necessary needs of public administration must be met to the extent necessary and as efficiently and economically as possible. Where the amount of expenditure relating to certain measures has been determined by a separate decision, the agreement of the parties who have determined the original amount of those costs must be taken to exceed it.
(1) Loans intended for construction investments and for the purchase of real estate for the use of civil administration in Chapter 19 of the State Budget are managed by the Ministry of Technology in agreement with the Central Office, whose need is to be covered by such loans.
(2) If loans for construction investment and for the purchase of real estate by the State, or loans from which the State supports construction investments and the purchase of real estate by other entities, are classified elsewhere than in Chapter 19 of the State Budget, the use of such loans must be discussed in advance in the technical and technical terms with the Ministry of Technology, in the case of the Ministry of Transport. There is no need to discuss with the Ministry of Technology when it comes to building investments and the purchase of real estate carried out by military administration or state enterprises Czechoslovak Post or State forests and goods.
(1) If the necessary need is to be covered (§ 2, second sentence) and if there is no remuneration at all for it or if there is insufficient remuneration for it in the account group loan (sub-group), as indicated separately for the head office, the Czech and Slovak countries in the relevant chapter of the state budget, the necessary amount may, unless otherwise provided for in this Act (§ 6 and 7), be reimbursed with the approval of the Ministry of Finance by savings in the budget of the same chapter. In such a case, the Ministry of Finance shall send file material with its opinion to the Supreme Accounting Audit Office, which shall be entitled to exercise its objections within eight days. If there is no agreement on his objections, the Government shall decide on them in a meeting attended by the Chairman of the Supreme Accounting Audit Office. The Government shall also notify its decision in writing to the Chairman of the Supreme Accounting Audit Office.
(2) The expenditure referred to in paragraph 1 shall be kept to the knowledge and shall be recorded in the State's final account.
(3) Loans intended to cover the need for changes in assets (account classes 0, 1 and 2) may not be used to cover costs (account classes 3 and 4). Loans budgeted for capital goods (account class 0) may not be used to cover the increase in the expenditure budgeted for stocks (account class 1) and financial assets (account class 2).
(4) Loans budgeted for other costs (class 4) may be increased by the transfer from loans budgeted to administrative costs (class 3) only with the Government's approval.
(5) The Minister of Finance may, in agreement with the Chairman of the Supreme Audit Office, authorise, where necessary, a general relief from the provisions of paragraph 1.
(1) The loans provided by the State budget may exceptionally be exceeded, except in the cases referred to in Section 4, if the higher expenditure is offset by contributions not included in the State budget. However, it is to be treated mutatis mutandis in accordance with the provisions of Paragraph 4 (1).
(2) For establishments, institutes and other establishments of state administration which, despite not primarily performing administrative tasks, are not declared to be undertakings governed by the principles of commercial management (Section 1 of the Act of 18 December 1922, No 404 Coll., on the management arrangements for state establishments, institutes and establishments which are not primarily intended to perform administrative tasks), loans may be exceeded if the amounts to be exceeded are covered by higher revenues from their activities than those foreseen in the budget. In doing so, it shall be treated mutatis mutandis in accordance with the provisions of Paragraph 4 (1).
(1) Investment loans can only be used for investments included in the implementation plans of the first five-year economic development plan of the Czechoslovak Republic (hereinafter referred to as "implementation plans").
(2) Where investment is included in the implementation plans, as defined in a chapter of the State budget, in amounts lower than in the State budget, the difference between the total of investment credits according to the relevant chapter of the State budget (account class 0) and the implementation plans shall be bound by this chapter as a permanent saving.
(3) If amounts are higher in the implementation plans, this increase may be used for one chapter of the state budget with the approval of the government of savings arising under the previous paragraph for another chapter. In doing so, it shall be treated mutatis mutandis in accordance with Paragraph 4 (1).
(1) In the case of temporary assignment or permanent transfer of employees from one sector of government to another, loans intended for personnel costs for the sector to which the employees have been allocated may be exceeded, which is treated mutatis mutandis in accordance with the provisions of Section 4, paragraph 1. The amount needed for these staff members shall be tied to the chapter of the State Budget where the costs are classified. These provisions shall apply mutatis mutandis to the temporary assignment or permanent transfer of employees from the authorities in Slovakia to the central or other offices in the Czech and vice versa.
(2) The savings on loans intended for personnel costs for employees who have been temporarily assigned or permanently transferred from the State Administration to a public undertaking or who have been released for other reasons may be used only with the consent of the Government.
Expenditure which cannot be reimbursed in any of the ways set out in Sections 4, 5, 6 and 7 requires the additional approval of the National Assembly.
(1) Measures that go beyond the approved budget in time and burden or might be liable to burden state budgets in the coming years require the prior approval of the Minister for Finance.
(2) The provisions of paragraph 1 shall not apply to measures which take place in the normal economy, in the implementation of legislation or on the basis of the authorisation provided for therein.
(3) The draft laws, the laws of the Slovak National Council, the government regulations, the regulations of the College of Authors and all other measures should be accompanied by a calculation of the expenditure relating to their implementation and a proposal on how to pay them. If their reimbursement is not ensured within the limits of the budget, a new source of income should be proposed. It is also appropriate to proceed with proposals whose implementation would result in revenue loss.
Save as otherwise provided in this law, loans authorised by the budget may be used only until the end of 1949 and only to cover expenditure due by the end of that year. However, loans may be used to cover expenditure on work and supplies carried out by 31 December 1949 until the end of February 1950.
Provisions for state enterprises.
(1) State undertakings to which Act No 404 / 1922 Coll. applies shall bear the costs of their revenues and, unless otherwise provided by the State Budget, the need for investment.
(2) Paragraphs 2, 2, 2, 3, 2, 4, 3 and 6, 1 apply mutatis mutandis to public undertakings.
General provisions.
(1) The reporting authorities shall draw up and submit to the central office supervisor quarterly statements of expenditure and revenue forecast, broken down into months.
(2) The Central Authority shall examine and adapt these statements and shall also draw up a statement of its expected expenditure and revenue. After consulting the Ministry of Finance, it shall draw up a summary statement and send it to the Ministry of Finance.
(3) The reference offices shall draw up, mutatis mutandis, statements of the results of the management for the preceding quarter and submit them to the superior central office, the Ministry of Finance and the Supreme Accounting Audit Office.
(4) The provisions of the preceding paragraphs shall apply mutatis mutandis to funds designated by the Minister for Finance, the budgets of which are attached to the budgets of each chapter of the State Budget, to special-purpose assets under the rules on incorporation aid, to the family allowances fund and to state enterprises.
(5) Minister for Finance
(a) determine the time limits for the submission of the statements referred to in paragraphs 1 to 4 and their form and specify the procedure for their consideration;
(b) shall adjust the amount of the expenditure declared in the statements referred to in paragraphs 1, 2 and 4.
(6) The Minister of the Interior will, in agreement with the Minister of Finance, take similar measures for the field of the volumes of the People's Administration.
Entitlement clause.
(1) The Government shall, by regulation, adjust the interest and amortisation of the Czechoslovak internal government debt, agreed by 31 December 1945, following the debt also agreed by the holders of executive powers in the period of non-freedom in the territory of the Czechoslovak Republic.
(2) If the adjustment referred to in paragraph 1 is not made, the debt service shall be carried out in accordance with the rules applicable to 1948.
The Minister of Finance is hereby authorised to apply in 1949
(a) in an agreement with the Minister for Agriculture for the Reconstruction and Enhancement of Agriculture, the yield of the price reductions for agricultural products laid down in the relevant regulations in the case of agricultural plants with an area of land of more than 20 ha, provided that it was not used by the end of 1948 and to reduce the prices of machined fertilisers resulting from the adjustment of those prices;
(b) in an agreement with the Minister of Nutrition, the yield of price differences drawn from raw materials of plant and animal origin managed in the field of the Ministry of Nutrition, in the same field, unless they were used by the end of 1948;
(c) in an agreement with the Minister for Education, Science and Art, a contribution of 1948 to the profits of the State Lottery Company to support the construction of physical facilities.
(1) The Minister of Finance is hereby authorised to provide in 1949, without prior approval of the National Assembly, real estate
(a) disposed of to the aggregate amount of CZK 30,000.000, unless the estimated price of the esteemed real estate in the individual case exceeds CZK 3,000.000;
(b) burden the servants or liens up to the total value of CZK 5,000.000, unless the value of an individual service lent or an individual claim secured by a lien of CZK 1,000.000 is exceeded;
(c) burden the building's rights.
(2) The Finance Minister shall report to the National Assembly on the measures taken pursuant to paragraph 1 by the end of February 1950.
The Minister of Finance is hereby authorised to:
(a) to offset the transitional deficits resulting from a time discrepancy between revenue and expenditure, it has provided cash by temporary loans;
(b) carry out the credit operations necessary for the prolongation, conversion or payment of internal or foreign government debts which are or will become due in 1949, as well as for the reimbursement of expenses associated with such credit operations;
(c) issue interest-free and visible government bonds under the Agreement of 22 July 1944 on the International Monetary Fund, published under No 68 / 1946 Coll., and under the Agreement of 22 July 1944 on the International Bank for Reconstruction and Development, published under No 69 / 1946 Coll.;
(d) has carried out credit operations to meet obligations arising from government bonds issued under (c) or similar authorisation provisions in the past.
(1) The Minister of Finance is hereby authorised to assume in 1949 the State guarantees on loans granted to meet the inevitable public tasks.
(2) Guarantee documents and guarantee clauses, issued in accordance with the authorisation referred to in the preceding paragraph, shall be exempt from the fees.
(3) The Minister of Finance shall report to the National Assembly by 31 December 1950 on the State guarantees taken over under paragraph 1.
Final provisions.
(1) The need to invest the volumes of the People's Administration shall be paid in 1949 from the State Budget, if the own funds of these volumes are not sufficient.
(2) Investments in the volumes of the People's Administration can only be made according to implementation plans. In these plans, if investments include amounts lower than those in the budgets of the popular administration, the difference is bound by the budget of the respective volume as a permanent saving. If the measure results in State expenditure savings [(§ 1 (2) (d)], the provisions of § 6 (2) and (3) apply mutatis mutandis.
(3) In 1949, ties of the People's Administration are not entitled to close loans to cover their investments.
(4) Only the provisions of paragraph 2, first sentence, of the preceding provisions shall apply to investments by the undertakings of the unions of the People's Administration.
(5) Subject to the provisions of this Act on the financial compensation for public investment by public authorities' associations, the rules on the professional competence of individual ministries in respect of such investments as well as the contribution of candidates shall remain unaffected.
(1) The Government will take appropriate measures for the management from 1 January 1950 to the publication of the Budget Act for 1950, but no later than 31 March 1950, unless the Budget Act for that year is published by 31 December 1949.
(2) If the Government takes action under paragraph 1, only expenditure may be incurred, during the period of validity, on tasks arising from the law or based on legal degrees and on tasks which are required by the uninterrupted operation of public administrations or public undertakings.
(3) Investments may be made only in the framework of implementation plans during the period of validity of the measures taken pursuant to paragraph 1.
(4) Unless otherwise provided for in paragraphs 1 and 2, the measures taken pursuant to paragraph 1 shall continue to apply mutatis mutandis under the relevant provisions of this Law.
(5) Expenditure and revenue for the period of the provisional management of the State's management shall be definitively settled after the publication of the budget bill for 1950, in the following cases in the interest of the budget.
The government will take measures for the state budget for 1949 which require the establishment of regional and national enterprises from certain state enterprises.
This Law shall take effect on 1 January 1949; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Dr Dolansky v. r.
*) Printed in the Annex to the Collection of Laws on page 13.
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Regulation Information
| Citation | Act No. 33 / 1949 Coll., establishing the State Budget of the Czechoslovak Republic for 1949 (Budget Act) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.02.1949 |
|---|---|
| Effective from | 01.01.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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