Decree of the Ministry of Education, Youth and Sports of the Czech Republic No. 34 / 1992 Coll.
Decree of the Ministry of Education, Youth and Sports of the Czech Republic on the economic activity of pre-school institutions, schools and educational establishments
Valid
Effective from 23.01.1992
34
DECLARATION
Ministry of Education, Youth and Sports of the Czech Republic
of 17 December 1991
on the economic activities of pre-school, school and school establishments
The Ministry of Education, Youth and Sports of the Czech Republic provides in agreement with the Ministry of Finance of the Czech Republic pursuant to § 21 paragraph 2 of the Act of the Czech National Council No. 564 / 1990 Coll., on State Administration and Self-Government in Education:
(1) Economic activity (1) under this decree may be carried out by preschool, school and school establishments set up by the Ministry of Education, Youth and Sports of the Czech Republic, the School Office or General 2) as a legal entity (hereinafter referred to as the School).
(2) A school which is not a legal person and manages as a backed-up organisation, (3) may carry out an economic activity only with the consent of and on behalf of the founder. If the school is a municipality, it shall proceed in agreement with the competent school authority.4)
(1) In economic activity (5), the school may operate:
(a) the production and sale of products and cultivation;
(b) commercial and similar activity;
(c) the provision of work and services;
(d) the lease of capacity to perform tasks in the main activity at a time when they are temporarily not fully used for this purpose.
Economic activity may be provided by the school to legal and natural persons in the domestic or abroad at a price agreed under price regulations. 6)
(2) The establishment shall exclude certain types of activities in whole or in part from the economic activity of the school if the school does not perform in its main activity the tasks laid down by it or does not use the funds obtained by the economic activity for the purposes set out in Section 4.
The funds of the state budget of the Czech Republic used temporarily to cover the costs of economic activity are required to be returned to the school's budget at the end of each quarter, but not later than the end of the current calendar year.
The funds obtained by economic activity may be used by the school to:
(a) covering both investment and non-investment needs;
(b) remuneration of workers in accordance with wage regulations;
(c) pooling of funds;
(d) development of economic activity (1)
(1) The production of products (nurseries), works and work and services may not be regarded as an economic activity if they are carried out as part of the principal activity by school staff in the framework of their duties or by pupils in accordance with the curriculum and curriculum. However, the school can implement them at prices agreed according to price regulations. 6)
(2) The institution may authorise a school set up as a budgetary organisation to exceed the limit of non-investment expenditure or, where applicable, investment expenditure after the completion of the school's budgeted revenue in total, by the amount of the higher income actually achieved in accordance with paragraph 1.
(3) The school set up as a contribution organisation will include these revenues in the improved economic outcome. Where a school uses the resources of another organisation to cover the costs of the activities referred to in paragraph 1, it shall return them to that organisation by the end of the current calendar year in which it has received them.
The school director, a self-governing body in the school sector (7) and parents or other legal representatives of pupils shall be informed of the results of the activity under this decree at least once a calendar year.
This decree shall take effect on the day of its publication.
Minister:
Volcano v. r.
1) § 21 of the ČNR Act No. 564 / 1990 Coll., on State Administration and Self-Government in Education. Section 14 and 29 of Decree of the Ministry of Finance of the Czech Republic No. 205 / 1991 Coll., on the management of the budget resources of the state budget of the Czech Republic and on the financial management of budgetary and contribution organisations.
2) Sections 6, 12 and 14 of the ČNR Act No. 564 / 1990 Coll.
3) Directives for the keeping of accounts for municipalities, backed-up organisations, small contribution organisations, small church organisations and other small organisations No. FMF V / 2-29902 / 90 of 11.2.1991; notified in the Financial Rapporteur No 12 / 1990 under No FMF V / 2-1278 / 91.
4) § 24 of ČNR Act No. 564 / 1990 Coll.
5) Sections 14 (1) and 19 (1) of the Order of the Ministry of Finance of the Czech Republic No. 205 / 1991 Coll.
6) Act No. 526 / 1990 Coll., on Prices.
7) § 2 of the ČNR Act No. 564 / 1990 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Education, Youth and Sports of the Czech Republic No. 34 / 1992 Coll., on the economic activity of pre-school institutions, schools and schools |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.01.1992 |
|---|---|
| Effective from | 23.01.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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