Government Decree No. 42 / 1951 Coll.
Regulation implementing the budgetary law for 1951
Valid
Effective from 01.01.1951
42.
Government Regulation
of 15 May 1951
implementing the budgetary act for 1951.
The Government of the Czechoslovak Republic orders pursuant to Act No. 29 / 1951 Coll., establishing the State Budget of the Czechoslovak Republic for 1951 (Budget Act for 1951):
Residential use of loans.
The resources by which the State pays its expenses are the results of the work of the working people. It is therefore the duty of those who drive them to ensure that they are issued only to the necessary needs of the state. These needs can only be met to the extent necessary, efficiently and economically. The necessity of the need is primarily assessed in terms of the interest of the whole state, not just in terms of the interests of some of its areas or of a branch of government.
Use of loans for specified purposes and up to the specified amount.
(1) The amount of appropriations allocated by the State budget (hereinafter referred to as "loans") to cover expenditure of a type is the limit for reimbursement of expenditure. This threshold can only be exceeded in the cases of Sections 8 to 12 of the Budget Act for 1951 ("the Act ').
(2) The principle of economy laid down in Article 2 of the Act must also be followed in the discharge of the settlement advances; such advances may only be authorised where the applicable rules so permit.
(3) The authorities and the credit authorities are required to take care of the uniform implementation of budgetary appropriations during the year, to monitor them in particular by means of declarations of expenditure and revenue and by means of statements of financial management results (Section 17 of the Act) and to take measures to remedy the deficiencies identified.
(4) The authorities and the credit authorities are required to ensure that the revenue generated is achieved.
Professional technical discussion of certain loans.
(1) Investment credits for measures and renewal of central administration buildings and facilities of central government, loans from which the State, through the central office, supports the construction and purchase of real estate by entities outside the field of government, can only be used after prior consultation with the Ministry of Construction (technical and technical).
(2) Loans included in the budgets of the national committees for construction investments and contributions to such investments may also be used only after prior technical examination. The same should be applied to the use of similar loans that have been mandated by the national committees.
Time use of loans.
(1) Save as otherwise provided in this Regulation, loans may be used only until the end of 1951 and only to cover expenditure due by the end of that year. This principle shall not apply to the use of loans to cover expenditure on work and supplies carried out by 31 December 1951; for the use of these loans, the deadline is extended until 31 January 1952. By the same deadline, loans to be granted under the Act (account group 42) and to contributions to planned investments (relevant accounts of accounting groups 43 and 44) may be used if they are used to cover the costs of the tasks completed by 31 December 1951. Loans to public administration facilities (account class 5) may be used until the final account of such facilities has been drawn up.
(2) Deliveries delivered by 31 December 1951 must also be considered as deliveries delivered by that date.
(3) Accruable advances may be used until 31 January 1952 only if they are credit-borne tasks which may be used under paragraph 1 until 31 January 1952.
(4) The credit note must be issued no later than 31 December 1951 and delivered to the accounting office for the regulation no later than 5 January 1952, at the representative offices until 31 January 1952. Payment order for loans which can still be used in January 1952 must be issued by 31 January 1952 at the latest and delivered to the accounting office by 5 February 1952 at the representative offices by 5 March 1952 at the latest. When the invoices are paid by recovery orders, the invoices must be delivered to the accounting office by 5 February 1952.
(5) Payment orders issued in 1951, after 31 January 1952, but delivered to the accounting office after the expiry of the time limits referred to in paragraph 4, will be returned by the accounting office as invalid. Invoices reimbursed by recovery orders delivered to the accounting office after 5 February 1952 must be charged to the account account in 1952.
(6) Reimbursement of expenditure which, and under the provisions of this Regulation, may be subject to State budget loans for 1951 must not be deferred to the cost of loans for years to come.
(7) Referring money to cover liabilities arising after 31 December 1951 or creating any other reserve on credit savings is not permitted.
Use of investment credits.
The arrears for investments made from the time of exemption until the end of 1950 shall be settled on the basis of the bill schedule of the chapter in which the expenditure would have been cleared if its legal title had been established in 1951; the expenditure incurred by this payment shall be covered by the credit budgeted for this purpose in Chapter 24 of the General Treasury and shall be notified to the Ministry of Finance.
Use of loans to cover personnel costs.
The use of loans to cover personnel costs (account class 3), the Ministry of Finance shall adapt the directives it issues in agreement with the central authorities involved.
Binding the loans identified in the budgets of the national committees to cover the tasks that have fallen out.
The Supervisory National Committee, which has taken action under Section 7 of the Act, shall decide whether and under what conditions the loans so tied may be used to cover expenditure on other tasks under the transfer management rules. In cases where the Ministry of the Interior is responsible for the measure provided for in Section 7 of the Act, it shall decide on the use of tied loans in an agreement with the Ministry of Finance on a proposal from the central office responsible for the matter. The authority which has ordered the deposit of loans shall keep records of such loans and their changes.
Over-credit at new or higher relative income.
(1) In order to exceed the loans provided for in Article 8 of the Act, the national committees must have the agreement of the supervising national committee (central office responsible for matters). In particular, the Supervisory National Committee (the relevant central office) will assess whether the income is in fact correlated. There's no need for consent with the administration.
(2) The amounts by which the loans have been exceeded and the new or higher relative income may not be offset against each other but must be settled and recorded in the final account by gross amounts both in expenditure and in revenue. The dates of approval of the supervising national committee, after the case of the central office, shall be recorded in the file, in the books and in the accounts.
Credit transfers - basic provisions.
(1) If the transfer of the balance sheet loans is intended to cover non-investment expenses for which, in the credit of the relevant account group or sub-group, in the detailed budgets of the various chapters of the national budget (individual chapters of the national committee's budget), either has not been remembered at all or which have been remembered, but the amount of the budget is not sufficient for them, this can only be done within the same chapter with the exceptions set out below.
(2) When providing payment by transfer, the authorities and the authorities shall first use up all the possibilities for transfers which they may make themselves; In doing so, they must first seek payment in the same account group (s) of the relevant chapter, regardless of parts, sections and subsections.
(3) The payment by transfer must be made before the measure is taken or the legal title of the expenditure is established.
Movements allowed.
(1) Loans intended to cover personnel costs (class 3) may not be used to cover other expenses and vice versa. Loans intended to cover the need for asset changes (account classes 0 and 2) and loans intended for allocations to government agencies (account class 5) may not be used to cover costs (account classes 3 and 4). Loans for investment property (account class 0) and for investment allocation (account group 50) may not be used to cover expenditure for financial assets (account class 2) or for stock allocation (account group 51) or for operating allowances (account group 52). Loans intended for the allocation of stocks (account group 51) may not be used for the allocation of operations (account group 52). Loans for investment contributions in account groups 43 and 44 may not be used to cover other expenditure.
(2) The establishment of a public administration manages, according to its own budgets, the budget results (loss - allocation from its own administration - account 982, profit - contribution from its own administration - account 982) subject to the provisions of § 6 on the use of loans to cover personnel costs. For their management, it is limited that loans intended for capital goods (account class 0) may not be used to cover stocks (account class 1) and to cover operating and stock costs (account class 1) to cover operating costs.
Transfers of loans within the scope of the national committees.
(1) National Committees may, in their field of competence, arrange for reimbursement by transfer in the relevant chapter of their budget:
(a) under loans of the same account group (s);
(b) between 33 to 39 and their sub-groups, transfers to 35 to 37 may be made only if the necessary remuneration can not be ensured by transfer between their own sub-groups (35b and 35c, 36a and 36b, 37a and 37b); loans for representative and similar costs (account 368, if applicable for local national committees of small municipalities, the relevant amount included in account group 36 according to the explanatory notes to the budget) may be exceeded only with the agreement of the supervising national committee (office), even if the reimbursement could be provided in the manner set out in that provision,
(c) from account group 44 to account group 43, but not vice versa.
(2) Where savings have been made on the relevant loans by the absence of certain measures to cover the participants' contributions, such savings may be used in the manner set out in the preceding paragraphs only with the agreement of the Supervisory National Committee (Authority).
Transfers of loans by national committees with the agreement of the supervising national committee (central offices).
(1) If the National Committee is unable to arrange for the reimbursement provided for in Article 11 (1), it shall request a pre-supervised national committee and, if the Regional National Committee is concerned, the central authority responsible for the transfer of the credit from another group of accounts of the same chapter of its budget.
(2) If the new or higher expenditure cannot be reimbursed in the manner referred to in paragraph 1, the national committee shall request the pre-supervised national committee to agree to the transfer of the loan from the savings of other chapters of its budget. Where the budget of the Regional National Committee is concerned, the proposal for such a transfer shall be decided by the Council of the Regional National Committee, with the exception of transfers between classes 3 and 4, transfers of loans from account group 40 to account groups 43 and 44 and vice versa, as well as from loans from account group 43 to account group 44; such transfers shall require the consent of the two central authorities involved.
Transfers of credit between national committees' budgets.
(1) If the local national committee or district national committee is unable to arrange a reimbursement within its budget or by means of a transfer between the chapters of its budget, the monitoring national committee shall request other reimbursement measures. The Supervisory National Committee may authorise the credit to be exceeded if it provides for reimbursement either in its own budget or in the budget of another National Committee of its own district, on the basis of loans which have been bound by a decision of that Supervisory National Committee pursuant to Article 7 of the Act or on loans manifestly budgeted at a disproportionate rate. If the supervising national committee has authorised a transfer, it shall also take measures to ensure that the credit on which the payment is received is bound as a savings.
(2) If the district national committee cannot arrange a remuneration for the local national committee or in the manner referred to in paragraph 1, it shall refer the matter to the regional national committee for equivalent remuneration.
Overstep of the national committee's budget.
(1) If the new or higher expenditure cannot be reimbursed in any of the ways set out in paragraphs 8 to 13, the Regional National Committee may authorise the budget of the subordinate National Committee to be exceeded. Where the budget of the Regional National Committee is concerned, the competent central authority in whose field of activity a new or higher expenditure has been incurred may authorise the overrun. The Regional National Committees will notify the central office, the Ministry of Finance and the Ministry of Interior of any case of overshoot of the budgets of the subordinate national committees on a monthly basis. The central authorities will also report monthly their budget overruns by the Regional National Committees to the Ministry of Finance and the Ministry of Interior.
(2) If, according to the reports received, the Central Office finds that the chapter is likely to be exceeded, the procedure laid down in Article 11 of the Act shall be followed.
Transfers of loans with other government bodies.
(1) The other authorities which are directly subordinate to the central authorities shall, when carrying out the transfers within the limits of the loans authorised by the State budget, act in a similar manner to the Regional National Committees.
(2) The central authorities carry out, mutatis mutandis, credit transfers from account group 44 to account group 42, but not the other way around, and credit transfers between accounting groups 42 and 43, in their field of responsibility for ensuring reimbursement of expenses under loans authorised by the State budget. In other cases, as well as in the case of transfers between expenditure of central, Czech and Slovak countries, the approval of the Ministry of Finance and the Supreme Accounting Audit Office is required. In such a case, the Ministry of Finance shall send the files with its opinion to the Supreme Audit Office, which shall be entitled to raise its objections within 8 days. If no agreement on objections is reached, they shall be decided by the Government at 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.
Credit transfers - general provisions.
(1) Movements shall contain a statement from the relevant accounting office, after another body providing the accounting service (hereinafter referred to as "accounting office") that the payment may be made in the proposed manner.
(2) The amount used for the transfer must be fixed as a permanent savings in the credit of the relevant account (sub-account) after the account group. The file, the books and the accounts shall record the dates of the decision by which the competent authority (office) has given its consent to the transfer.
(3) The Ministry of Finance may, in agreement with the Supreme Accounting Audit Office and in respect of the National Committees, also in agreement with the Ministry of Interior, allow derogations from the previous provisions in individual cases, if necessary.
Transfers and overruns of loans in the budget of the Central National Insurance Corporation.
(1) The authority designated with the Central National Insurance Corporation to cover the cost of insurance benefits may not be used to cover other expenses.
(2) Movements and overruns of loans for the organisational units of the Central National Insurance Corporation are subject to approval by that insurance company.
Inadmissibility of mutual compensation.
Mutual compensation for the exercise of public administration between individual authorities and public authorities is fundamentally inadmissible; the exceptions are decided by the Ministry of Finance.
Changes in investment loans.
(1) In 1951, the individual authorities and government bodies are only responsible for the investments authorised by the approved implementation plan, up to the amounts set out in that plan, regardless of the amount of the budgetary credits and without any transfer. The relevant expenditure shall be accounted for on the basis of the schedule of accounts for the credit to the body responsible for the investment (s), even if the investment loan has been ordered.
(2) All investment orders can be made only after prior confirmation by the manager of the investment amount (planning authority) that the action is included in the implementation plan. For investments in construction and construction projects, this certificate is given by a valid investment (project) sheet.
Excess of loans chapters.
The prior consent of the Government pursuant to § 11 of the Act on expenditure which cannot be reimbursed by any of the methods set out in § § 8 to 10 of the Act is not necessary in the following cases:
1. where expenditure is incurred by law;
2. if there is a new expenditure or an increase in the expenditure resulting from a change in scope and the Ministry of Finance has given its consent to the Supreme Audit Office and the competent central authorities; the new expenditure or expenditure overruns must be covered by a permanent saving of the amount required in the chapter where the budget was originally remembered for this task;
3. If there are unforeseen expenses, the execution of which must be effected immediately, since they are in danger of being delayed; the expenditure may be made by the central competent authority in agreement with the Ministry of Finance and the Supreme Accounting Audit Office, and subsequently request the Government's approval.
Collection of benefits and fees by local national committees.
On 1 April 1951, the authorisation of the national committees to levy on beverages, ice-cream levy, electricity and gas levy for lighting purposes, fare levy (after transport) on electrical, trolleybus and cableway installations expires, while the rules for collecting these levies are deleted.
Reimbursement of expenditure on new tasks imposed on national committees by central authorities.
(1) Reimbursement of new tasks may be ensured
(a) credit transfers in accordance with the provisions on movements;
(b) for regional and regional national committees, also by ordering loans from central authorities' budgetary resources.
(2) It is unacceptable to refer funds to new tasks for the national committees in cash.
(3) All the measures referred to in paragraph 1 (b) should be notified to the Ministry of Finance and Interior; If the Regional National Committees are concerned, the relevant Regional National Committee should always be informed.
Burden of state budgets for years to come.
(1) The assent under Article 22 of the Act is needed for all measures which exceed the approved state budget in time and which, by their consequences, impose or could impose burdens on state budgets in the coming years, such as the setting up of new honorary doctorates and lectorates at universities, the extension of offices and public authorities, the establishment, after the extension of other facilities, the conclusion of new rental contracts, the issue of new periodical press and long-term orders, if such measures would result in a new or higher cost to the Treasury. Such consent is not necessary for measures which are carried out under the law or which result from the implementation plans of the five-year economic plan.
(2) Such a measure may be implemented in the field of own competence or authorised by the Central Authority if the expected cost does not exceed the amount of CZK 250.000 per year in each case and in the total of all cases an amount of CZK 4,000.000 per year. In other cases, approval of the Ministry of Finance is required.
(3) The provisions of paragraphs 1 and 2 shall not apply to the management of national committees; for them the provisions of Section 16 of Government Decree No. 90 / 1950 Coll., on the management of national assets by national committees.
Final provisions.
(1) All public authorities are responsible under the relevant rules for ensuring that the provisions of the law and this Regulation are respected.
(2) In particular, proposals for expenditure must be submitted to the austerity officer on a free basis in order to assess their effectiveness and proportionality.
(3) The accounting office keeps a record of all eligible expenses and all the credit-linked orders. For this reason, all the referees are required to send to the accounting office not only the files giving the order for payment, but also the files weighing off the balance sheet, in particular orders.
(4) The accounting office is testing the accuracy of the data in all the orders and State expenditure files. If the information is correct and the order or voucher corresponds to the law and this Regulation, the order shall be recorded or paid.
(5) If the accounting office objects to the order or to the payment order, it shall state it in the file and return the file without execution to the pointing authority.
(6) If the referring authority does not agree with the opinion of the accounting office, it shall refer the matter to the head of the Office, to the Ministry of Foreign Affairs, to the national committee, and to its chairman by means of the relevant officer. The written decision by the Office's heads (Chairman of the National Committee) is final. If such a decision orders the execution of an order or voucher to which the accounting office does not agree, the accounting office shall record the order or make a payment and shall record, in the case of the relevant registration, a brief statement of reasons in the financial statements indicating the number of the file to which the execution against its objections has been reordered. The Reference Office (National Committee) shall notify such cases to the Ministry of Finance, to the Supreme Audit Office and, in the case of the Central Office, to the Ministry of Finance.
The effectiveness of a government order.
This Regulation shall enter into force on 1 January 1951; they shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Zaporocký v. r.
Cable v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Government Decree No. 42 / 1951 Coll., implementing the budget law for 1951 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.06.1951 |
|---|---|
| Effective from | 01.01.1951 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0