Decree of the Ministry of Education and Culture, Ministry of Finance and Chief Arbiter of the Czechoslovak Socialist Republic No. 39 / 1966 Coll.
Decree of the Ministry of Education and Culture, the Ministry of Finance and the Chief Arbiter of the Czechoslovak Socialist Republic on secondary economic activities in certain schools providing secondary and higher education and in certain other educational establishments
Valid
Effective from 01.07.1966
39
DECLARATION
Ministry of Education and Culture, Ministry of Finance and Chief Arbiter of the Czechoslovak Socialist Republic
of 8 June 1966
on secondary economic activity in certain secondary and higher education schools and in certain other educational establishments
The Ministry of Education and Culture, the Ministry of Finance and the Central Arbiter of the Czechoslovak Socialist Republic shall, in agreement with the participating central authorities, establish, pursuant to § 391 paragraph 2 and § 395 paragraph (a) of Economic Code No. 109 / 1964 Coll., pursuant to § 20 paragraph 1 (a) of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the management of budgetary resources, and under § 35 paragraph 1 of Decree No. 91 / 1965 Coll., on the remuneration of work in the new system of planned management of the national economy:
Basic provisions
(1) Schools providing secondary and higher education, with the exception of secondary schools for working, business technical schools and business institutes, as well as youth homes and other similar educational establishments under the responsibility of the Ministry of Education and Culture, managed by national committees (hereinafter referred to as "schools") may, with the agreement of the National Committee which manages them (hereinafter referred to as "the National Committee"), carry out research, artistic or other work for remuneration, *) provide services, carry out expertise, evaluations, consultations, etc.
(2) In the framework of their professional orientation, secondary technical schools may draw up project documentation for small business and local investment as a general designer and carry out partial project work for the general designer. * *)
(3) Schools may carry out work and services for socialist organisations as well as for individuals.
(4) Only those which schools carry out or provide in excess of their teaching plans shall be regarded as work and services under the preceding paragraphs.
Recruitment of work and services
(1) The principal of the school shall sign the contract on behalf of the school. If the school is not entitled to speak on its own behalf in economic relations, the contract shall be concluded by a national committee which may authorise the school director to conclude the contract on its behalf or, where appropriate, to co-sign or perform other acts relating to the conclusion of the contract; However, a national committee is also entitled to the contract. In such cases, the National Committee also provides for acts related to the performance of the contract, financing, accounting, etc.
(2) In order to assess the design or, where appropriate, the implementation of an art work which is created or carried out by a secondary vocational art school, the school director shall appoint an artistic commission. * * *)
(3) For additional or partial work, the School may use additional staff on the basis of work agreements outside the employment relationship or with the agreement of the National Committee on the basis of a contract of employment only if it cannot ensure that the work and services taken over are carried out by its staff and pupils. If it is research, project or geodetic work, it follows specific regulations. †)
Financing of secondary economic activity
(1) Expenditure related to secondary economic activity and revenue accruing therefrom are not included in the school's budget. For individual work or services carried out under secondary economic activity, the school shall draw up a simple budget.
(2) Implementation of the secondary economic activity budget is charged and recorded by the School in the expenditure and expenditure of the separate sector † †) and in the revenue of the separate article. † † †)
(3) The school's budget shall be exceeded by the costs associated with the secondary economic activity and the revenue generated by the activity.
(4) If, on a transitional basis, expenditure is not covered entirely by revenue, it shall be covered by unspent appropriations from the school's budget; However, it is necessary to monitor that, by the end of the year at the latest, all expenditure relating to the secondary economic activity is covered in full by the revenue from that activity.
(5) Only in exceptional cases where expenditure associated with secondary economic activity exceeds the revenue generated by the activity (e.g. as a result of development) at the end of the year, it is possible to cover this excess from the school's budget under the budget management rules. However, in the following year, that budget envelope should be replaced by a transfer of the corresponding amount of revenue. *)
(6) The school shall keep the necessary operational records of the work and services taken over according to the contracts.
Application of the result of the secondary economic activity
(1) The income obtained by the School shall be used to cover the resources incurred in its implementation and to pay the remuneration to the collective or the staff involved. The difference between income and expenditure associated with the secondary economic activity is the result of secondary economic activity and falls to the school. It shall be approved by the national committee in financial settlement.
(2) The corresponding appropriations shall be transferred by the School from the revenue budget account to the current account of the special appropriations. Where contact with a bank is carried out by a national committee for a school, the relevant funds shall be transferred from the revenue budget account to the common current account of the special funds and shall ensure separate monitoring of the use of such funds by school.
(3) The means referred to in paragraph 2 shall be used by the School for equipping and modernising and, where appropriate, for other purposes in the interests of teaching and vocational development,
(a) to cover the overrun of investment limits for the acquisition of machinery, apparatus and equipment, small enterprise and local investments, project work and other investments;
(b) the acquisition of materials and small and short-term articles;
(c) to cover other non-investment expenditure for teaching and research activities;
(d) to finance any editing activity;
(e) to provide contributions to teachers and pupils for the partial reimbursement of expenses related to exchange experience, excursions and other study trips abroad;
(f) representative expenditure on visits to relevant persons from abroad;
(g) to finance the interest of pupils and workers, in particular to cover excursion expenses, tours, residence in the camps of pioneers and youth schools or other events giving a common experience and strengthening the school collective;
(h) to equip cultural, social, health, recreational and physical facilities and camps of pioneers and youth schools with material means of non-investment;
(j) for other school activities.
The majority of the funds shall be used by the School for the purposes referred to in points (a) and (b).
(4) The amount intended for the purposes referred to in (a) shall be transferred by the School from the current account of the special funds to the National Committee, which shall arrange for its contribution to the special account at the relevant branch of the Czechoslovak State Bank, on which additional resources are stored to finance the reproduction of the basic funds. * *)
(5) From the foreign exchange funds obtained for work and services for foreign customers in the field of business pay, as well as the salaries for patent, licence and grade rights, the foreign trade undertaking concerned will allocate the foreign exchange share to the school in accordance with the applicable rules. * * *) The foreign exchange share of the Ministry of Finance will be determined for non-commercial wage work and services.
(6) Unused funds deposited in the current account of special funds of the school or national committee referred to in paragraph 2 shall not be forfeited at the end of the year and shall be transferred to subsequent years. Unused funds deposited in a special account to finance the reproduction of basic funds shall also not be forfeited at the end of the year; upon request of the school or national committee, they shall be transferred back to the current account of the special funds of the school or national committee.
(7) The accounts for the management of special funds shall be kept, in accordance with the relevant provisions of the Ministry of Finance Directives, for the accounts for budgetary organisations;
Remuneration
(1) The amount of remuneration for work carried out by teachers and other staff in secondary activities shall be determined in accordance with the wage rules applicable to work of the same kind to organisations carrying out such work.
(2) The amount of the remuneration for research and project work and the consultation and expertise on such work shall be determined by multiplying one-hundredth of the basic monthly salary which would be payable to the school teacher or worker for the work of the same content in the state or regional project institute responsible for carrying out such work or in the organisation which ordered the work and the number of hours actually worked.
(3) Pupils engaged in secondary economic activities are remunerated in a similar manner to those of the workers of the relevant work activities and functions, for their task work according to the applicable wage rates and for those fixed in time up to 75% of the time wage. Rewards paid to pupils shall be taxed at a flat rate of 5% wage tax. *)
(4) In addition to the remuneration referred to in paragraphs 1, 2 and 3, the school director may grant special remuneration up to 10% of the total remuneration paid under those paragraphs for work relating to one task. This special remuneration may also be granted to a teacher or other school worker who has performed work under the obligations arising from his employment. Exceptionally good work is done
(a) work carried out in better quality than prescribed;
(b) exceptional level work;
(c) work done in the original form;
(d) work carried out in good quality before the agreed date.
(5) The amount of remuneration, including the special remuneration referred to in paragraph 4, shall not exceed the earnings earned by the staff engaged in such employment. The remuneration paid may be exceeded by the wage fund.
Final provisions
The Ministry of Education and Culture, in Slovakia mandated by the Slovak National Council for Education and Culture, or the Regional National Committees, may, where appropriate, determine which other schools and educational establishments may carry out secondary economic activities under this Decree.
(1) Paragraph 2 of the Decree of the Ministry of Education and Culture No. 149 / 1961 Coll., on the purchase, award and sale of works of Fine Arts and on certain other measures in the field of Fine Arts, is amended so that the procuring entities can turn in respect of the work referred to in § 1 of this Decree directly to the School of Fine Arts. * *)
(2) The Directives of the Ministry of Education and Culture of 6 June 1960 No 23 399 / 60-III / 5, on the adoption and implementation of project, scientific research, artistic and other work in higher and industrial schools for socialist organisations, and on the financing of these works (MŠK Bulletin 1960, p. 195, direct instructions for the bodies of national committees reg. 66 / P- 1960) and the Ministry of Education and Culture Directives of 28 May 1960, respectively.
(3) Unused funds obtained by activities under Government Decree No. 43 / 1960 Coll., on the implementation of project, scientific research, art and other work in higher and industrial schools for socialist organisations. * * *) do not fail; they shall be used in accordance with this Decree.
This Decree shall take effect on 1 July 1966.
Minister of Finance:
Dvořák v. r.
Minister for Education and Culture:
Hájek v. r.
Main Arbiter of the Czechoslovak Socialist Republic:
Dr Dohnal v. r.
*) These are in particular different forms of training, lectures, the use of machines, instruments and equipment as well as professional staff of the school (craftsmen, instructors, technicians, etc.) to carry out various professional work, manufacture of prototype instruments and repair of instruments, translation of professional literature and demanding texts.
* *) Decree No 177 / 1957 Ú. l applies to the way in which these works are entered and carried out.
* * *) Decree No. 149 / 1961 Coll., on the purchase, entering and selling of works of fine arts and on some other measures in the field of fine arts.
†) Decree No. 254 / 1957 Ú. l., on the award of exploratory and project work by the Socialist sector organisations to designers for individuals, or § 2 (1) of the Geometric Act No. 82 / 1948 Coll. as amended by Act No. 250 / 1949 Coll. and § 3 of Act No. 61 / 1951 Coll., which repeals the authorisations of civil engineers and engineering chambers.
† (†) Sector "Supporting economic activity."
† †) Article "Revenue from secondary economic activity."
*) From the article "Revenue from secondary economic activity" to the section "Accidental income."
* *) § 3 (13) of Decree No. 92 / 1965 Coll., on the financing of reproduction of basic funds.
* * *) MZO Directive No 12 / 1965 (MZO Bulletin 5), on foreign exchange interest in the production of foreign trade results, MZO Decree No 47 / 1961 (MZO Bulletin 18), on the possibility of using part of the licence fee for certain active licensing and similar contracts concluded with foreign exchange foreigners, and MZO Decree No 4 / 1963 (MZO Bulletin 4), on the procedure for the use of research results for foreign trade purposes.
†) Revenue from the Ministry of Finance of 21.11.1959 No 141 / 68 000 / 59 - Direct instructions to the authorities of the national committees reg. 160 / P-1959.
*) The remuneration paid to pupils in respect of their possible sickness insurance under Order No. 102 / 1957 of the Úl. and their pension insurance (§ 47 of Decree No. 102 / 1964 Coll.) shall not be taken into account. These fees are also not included in the student's own income in terms of his parents' entitlement to child allowance (Section 15 of Decree No. 21 / 1965 Coll.).
* * * Without prejudice to the provisions of Copyright Act No. 35 / 1965 Coll. and the regulations issued pursuant to it, the provisions of Act No. 47 / 1959 Coll., on the regulation of the legal conditions of experts and interpreters, Decree No. 93 / 1965 Coll., on the financing of the non-investment costs of the development of science and technology, and the rules governing reporting and other obligations relating to the implementation of the school's work, for which it is provided for by the relevant regulations.
* * *) This decree is repealed by the Government Decree of 20 June 1966 No 38 / 1966 Coll., repealing certain legislation in connection with the improvement of the system of planned management of the national economy.
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Regulation Information
| Citation | Decree of the Ministry of Education and Culture, Ministry of Finance and Chief Arbiter of the Czechoslovak Socialist Republic No. 39 / 1966 Coll., on secondary economic activities in certain schools providing secondary and higher education and in certain other school establishments |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.06.1966 |
|---|---|
| Effective from | 01.07.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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