Act No. 54 / 1952 Coll.
Law on the main (management) accountants and on the organisation of accounting services
Valid
Effective from 01.01.1953
54.
Law
of 30 October 1952
on the main accounting officers and the organisation of the accounting services.
The National Assembly of the Czechoslovak Republic decided on the following Act:
The seriousness of the tasks inherent in accounting in the socialist planned economy, in particular to consolidate the state order in matters relating to the registration of funds, stocks and economic resources of others, to prevent illegal extradition and the imprudent treatment of them, to consolidate chozrasčet and to apply the principle of strictest economy, requires the accounting service to be guaranteed the conditions for their fulfilment. To this end, the function of chief accounting officer and chief accounting officer should be established, the accounting services bodies established and their responsibilities defined.
(1) Undertakings, offices, national committees, their reports, establishments and other management units shall have the function of chief accounting officer.
(2) A central accounting office, a central accounting office or a central accounting office shall be set up to perform the accounting service as separate organisational services of the entities and shall not be incorporated into another of their organisational departments.
(1) The chief accounting officer shall head the central accounting office or the main accounting office; the chief accounting officer shall lead the accounting office.
(2) The chief accounting officer shall exercise the role of State supervisory authority in matters of economic, financial and budgetary discipline.
(1) The main accountants of central and main accountancy offices ensure uniform organisation and management of accounting records and accounting services in subordinate entities as well as supervision in these matters; their orders are binding on those entities.
(2) The chief accounting officer shall manage the accounting records in his entities.
(3) The principal accounting officer's orders regarding the correct preparation, circulation and timely presentation of accounting documents are binding on all the employees of the entity.
(1) The principal accounting officer in ministries, other central offices and headquarters of the organisations (central entities) shall establish and dismiss the relevant minister, following the case of the head of another central office or headquarters of the organisations to which the chief accounting officer is also directly subordinate.
(2) The chief accounting officer in subordinate entities shall, upon a proposal from his or her manager, establish and dismiss the head of the superior entity with the agreement of the Minister, after hearing, of his or her chief accounting officer. However, ministers, heads of other central offices and head offices of organisations may reserve the right to establish and dismiss both the principal accounting officer and the entities which are not directly subordinate to them.
(3) The profit or loss of the principal (head) of the subordinate entity under the applicable rules shall be determined by the head of the superior entity, with the agreement of the minister after the hearing, of his principal accounting officer, unless the competent authority is the competent authority in accordance with the special rules.
The main (management) accounting officers of subordinate entities are directly subordinate to the management of the entity in administrative matters; in the case of accounting records, it is subordinate to the main accounting officer directly of the superior entity. Disagreements between him and the head of the entity shall be decided by the head of the directly superior entity with the agreement of the Minister after the hearing.
(1) The staff of the central accounting office, the main accounting office and the accounting office shall be allocated, withdrawn and their working income determined (Paragraph 5 (3)) by the head of the relevant accounting entity with the agreement of the Minister after the hearing of his chief accounting officer.
(2) Allocated staff shall be subordinate to the chief accounting officer and shall not be employed without his consent by non-accounting work.
The Ministry of State Control shall examine the notifications and complaints of the main (senior) accountants in criminal matters, including the dismissal, imposed on them in connection with the performance of their duties and shall take measures to prosecute the heads of accounts who have been guilty of infringing the rights of the principal (head) accountant.
(1) The Government shall adjust the details by regulation
(a) setting up central accounting offices, main accounting offices and accounting offices and their responsibilities;
(b) the obligations, rights and responsibilities of the main (heads) accountants.
(2) The Minister of Finance is hereby authorised to provide for derogations, as appropriate, from the provisions of this Act, in particular for national committees and small entities.
(3) The Minister for Agriculture is hereby authorised to provide for derogations from the provisions of this Act for single agricultural cooperatives in an agreement with the Minister for Finance.
(1) All provisions governing the matters covered by this Act are repealed, in particular the provisions of Section 26 of Act No. 103 / 1950 Coll., on National Industrial Enterprises, and the provisions of Section 19 of Act No. 167 / 1950 Coll., on Municipal Enterprises, and the regulations on the function of an austerity officer in the State administration.
(2) The competent minister shall determine who will carry out the current tasks of the farm manager, unless the Chief Accounting Officer is required by this law; The Minister for Finance will take similar measures with regard to the tasks of an austerity officer.
This Act shall take effect on 1 January 1953; by the Minister for Finance and other members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Broad v. r.
Dr Dolansky v. r.
Fierlinger v. r.
Dr Kylý v. r.
Maj-Gen Bacílek v. r.
Bílek v. r.
Maj-Gen Dr. Čepice v. r.
Dr Gregor v. r.
Harus v. r.
Dr. Havelka v. r.
Ing. Jankovcová v. r.
Jonah v. r.
Cable v. r.
Kopecký v. r.
Krajčir v. r.
Kromir
Malek v. r.
Maurer v. r.
Dr. Unedible v. r.
Nepomuk v. r.
Dr Neuman v. r.
Nosek v. r.
Plojhar v. r.
Pokorný v. r.
Pospíšil A. v. r.
Pospíšil J. v. r.
Ing. Púčik v. r.
Dr Rais v. r.
Smida v. r.
Ing. Shimonek v. r.
Dr. Nove v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 54 / 1952 Coll., on Main Accounting Directors and on the Organisation of the Accounting Service |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.11.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0