Government Decree No. 55 / 1952 Coll.
Regulation on the obligations, rights and responsibilities of the main accounting officers and on the organisation of the accounting service
Valid
Effective from 01.01.1953
55.
Government Regulation
of 15 November 1952
on the responsibilities, rights and responsibilities of the main accounting officers and on the organisation of the accounting services.
The Government of the Czechoslovak Republic hereby orders, pursuant to Paragraph 9 (1) of Act No. 54 / 1952 Coll., on the main accounting officers and on the organisation of accounting services (hereinafter referred to as "the Act"):
Organisation of accounting services.
(1) The Central Accounting Office shall establish ministries, other central offices and head offices of organisations ("central entities").
(2) The main accounting office shall establish:
(a) major administrations, businesses, offices, national committees, their reports, courts, prosecutors, establishments and organisations to which at least one entity is subordinate;
(b) other economic and budgetary organisation of significant economic importance, if the competent minister, the head of another central office or the headquarters of organisations so requests.
(3) The accounting office shall establish, unless otherwise specified, all entities not specified in paragraph 2. In central entities that have a central accounting office, an accounting office shall be set up for the organisational component that manages their business.
(4) In an entity that is incorporated into another entity, an accounting office shall be set up only with the agreement of the central entity. Central entities may also order the establishment of one accounting office for several entities with one of them.
Central accounting firms shall organise and manage the accounting records and accounting services of all subordinate entities, check the status of their accounting records, examine the financial statements, analyse those statements and compile the summary accounts.
(1) The main accounting offices and accounting offices shall keep accounts of the management of their entities, draw up and submit monthly, quarterly and annual accounts within the specified deadlines.
(2) The main accounting offices of senior accounting units have similar responsibilities as central accounting offices.
(1) The provisions and the removal of the principal (s) of the accounting officer, his subordination and decision-making of the disagreement between him and the head of the entity are governed by the law.
(2) When taking over and handing over the post to the principal (s) of the accounting officer, a representative of the superior entity shall examine the status of the accounting records and write down the minutes. The minutes shall be signed by the submitting and receiving principal (manager) accountants. After a copy of the minutes, the heads of the relevant entity and the chief accounting officer shall take over directly the superior entity; a copy of the minutes of the change to the Central Accounting Central Accounting Office shall be sent to the Ministry of Finance.
(3) During a longer period of absence of the chief accounting officer, all of his duties, rights and responsibilities shall be transferred to his agent, the provisions of which the manager of the entity shall notify all of his components; for subordinate entities, the representative shall be approved in advance by the management of the directly superior entity and its principal accounting officer.
Obligations, rights and responsibilities of the Chief Accounting Officer (s).
Obligations of the chief (manager) accounting officer.
The chief accounting officer shall carry out the tasks of the accounting offices and shall perform the functions of the State supervisory authority in matters of economic, financial and budgetary discipline.
The chief accounting officer shall ensure that, in respect of subordinate entities:
(a) timely preparation and publication of directives, guidelines and explanatory notes on accounting records, analysis of accounting statements, documentary revisions and inventory of economic resources;
(b) the briefing of accounting officers and the supply of the necessary information and instruction material;
(c) generalisation of progressive experience on rationalisation and the mechanisation of accounting records;
(d) the control of the management and the condition of the accounting records and the monitoring of compliance with the deadlines, regulations and orders of the Government and the Ministry of Finance in the matters of accounting records;
(e) carrying out documentary revisions to the economic and financial activities of subordinate entities at least once a year.
The principal (manager) accounting officer is obliged to ensure in his entity:
(a) the organisation of the correct circulation of documents and the use of specified models of accounting documents, as well as compliance with the prescribed procedure for drawing them up in accordance with the applicable directives and orders of the superior entities;
(b) the correct and timely recording of the economic resources and all other operations and the results of the entity's economic and financial activities;
(c) the compilation of resulting calculations of the own costs of finished products, services provided, purchased material, raw materials, fuel and goods;
(d) the correct and timely calculation and payment of taxes and charges, the correct and timely implementation of profit and other contributions to the State budget, as well as of depreciation,
(e) the inventory of all economic resources within the set deadlines and the change of staff directly responsible for such funds, the timely and correct detection and recording of the results of the inventory in the accounting records;
(f) the timely and correct compilation of the balance sheets and other accounting statements and their submission within the time limits laid down and the timely implementation of their analysis;
(g) the examination, summary and analysis of the balance sheets and other accounting statements submitted by subordinate entities, including the resulting calculations, and the submission of summary accounting statements for all subordinate entities within the specified time limits.
(1) The chief accounting officer is required to ensure control in his entity
(a) the correctness of the implementation and dispatch of finished products, goods, raw materials, materials, fuel and other economic means, as well as the free transfer of basic funds,
(b) the accuracy and timeliness of the drawing up of accounting documents on the receipt and disposal of raw materials, materials, fuel, finished products, goods and other economic means, the timeliness of claims of manks, scrap and incomplete supplies from suppliers, the correctness of the protocols on depreciation of scrap, damaged goods and other economic means, the weight of packaging and the revaluation of goods;
(c) the correctness of the drawing-up of wage funds, the observance of systems and the compliance with the rules on professional and auxiliary staff's work income and the implementation of economic and other budgets;
(d) the timeliness of debt recovery and debt repayment.
(2) The chief accounting officer shall:
(a) to take action against manpower, fraud and illegal expenditure of funds and stocks, as well as against other irregularities;
(b) prevent the dispatch of stocks without presentation of full powers to take delivery and without prescribed documents;
(c) strictly maintain the procedure laid down for the issue and registration of full powers to take over supplies and for the control of stocks received under their responsibility;
(d) to draw up without delay a report on manpower, embezzlement, theft of funds and stocks, as well as on other irregularities, to ensure that the timely submission of criminal notifications is checked and to report without delay directly to the superior entity and to the Ministry of State Control.
(1) The principal (head) accounting officer may not perform the duties of direct responsibility for funds and stocks and shall not be entrusted to him.
(2) The chief accounting officer may not receive funds, stocks and other economic resources in operations related to the activity of his entity.
The rights of the principal (s) of the accounting officer.
(1) The chief accounting officer shall determine the staff assigned to the accounting officer's duties so that they know their scope and their responsibility for their performance. Such staff may not be employed, without the agreement of the head (s) of the accounting officer, by non-accounting work.
(2) The chief accounting officer of an entity issues directives and orders that are binding on all subordinate entities as well as on all their organisational components in accounting records.
(3) The principal accounting officer issues directives and orders concerning the correct preparation, circulation and timely presentation of accounting documents; those directives and orders are binding on all the employees of the entity.
(4) All components of an entity shall supply to the accounting officer in due time all accounting documents and other documents, contracts, budgets, plans, directives, instructions, orders and other documents necessary for the accounting records and for the performance of the duties of chief accounting officer.
(5) Measures to prosecute workers who are guilty of failure to comply with or violate the directives and orders of the chief accounting officer shall be made by the head of the entity.
(1) The chief accounting officer may request and all parts of the entity are required to provide him with explanations, expertise and other assistance when this is necessary for the proper keeping of the accounting records and for the performance of his duties; are required in particular to cooperate in relation to the resulting calculation of own costs, the inventory and valuation of economic resources, as well as the examination and analysis of accounting statements.
(2) The head of the entity shall ensure the conditions for the proper performance of the duties of chief accounting officer, in particular the cooperation referred to in paragraph 1.
(1) The principal (manager) of the accounting officer or a worker authorised by him in writing shall be aware in advance of all economic contracts, orders and agreements relating to the supply of goods and other stocks, the execution of works or services, the provision of credit and other economic and financial operations; It also sees proposals for the adoption and establishment of professional and auxiliary staff's work income.
(2) The chief accounting officer shall sign balance sheets and other financial statements with the head of the entity. The principal (manager) of the accounting officer or the staff member authorised by him in writing shall co-sign all documents for the receipt and delivery of money, stocks and other economic means, and documents which amend the claims and obligations arising from credit relations and accounting with other accounting units.
(3) The names and signatures of the personnel empowered to see and sign the documents referred to in paragraphs 1 and 2 must be communicated by the leading entity to all its components.
(4) The documents referred to in paragraphs 1 and 2 may not be accepted by the principal accounting officer or by the staff authorised by him in his or her own entity for execution or by the persons directly responsible or by the accounting services' authorities, without seeing or signing.
The principal accounting officer shall not carry out or sign orders for operations in breach of the law and the prescribed procedure for receiving, storing and issuing funds, equipment, stocks and other economic resources, such as:
(a) the dispatch of funds to customers without allocation, without allocated funds and without full powers to take them over;
(b) illegal transfers of equipment and supplies of material;
(c) the issue of funds for professional and auxiliary staff's occupational income over the systematic situation and the illegal increase of their occupational income;
(d) inadmissible payments of both cash and in-kind premiums, remuneration and aid and expenses for celebrations, banquets, jubilees and the like;
(e) payment by cash-free payment and use of circulation funds for purposes other than intended use.
(1) If a principal (management) accounting order that contravenes the laws or orders of senior entities is obtained, it shall, except in the cases referred to in paragraph 2, draw the attention of the manager of the entity in writing to the malfunctioning of the order issued before it is completed. If the manager confirms the order in writing, the chief accountant (s) shall comply with it and notify the Ministry of State Control and the head of the directly superior entity without delay.
(2) If the principal (manager) of an accounting order that would be punishable is obtained, it is obliged, without executing the order, to notify the Ministry of State Control and the head of the directly superior entity without delay.
(3) If the head of an entity or other employees of that entity make inadmissible loans for it or provide money or supplies in other illegal ways, the principal accounting officer shall inform the Ministry of State Control and the head of the directly superior entity of their income.
(4) If the chief accounting officer does not notify malicious orders or conduct, he has the same responsibility as the manager of the relevant entity.
(5) The manager of the directly superior entity shall review the notification within three days of its receipt and take appropriate measures within the same time limit and inform the principal (s) of it of the accounting officer who made the notification; If he does not do so, he has the same responsibility as the head of the subordinate entity.
Responsibility of the chief (manager) accountant.
The chief (manager) accounting officer is responsible
(a) for incorrect or negligent copies of documents, for the production of invoices, recovery orders and other documents which do not correspond to actual expenditure and to the dispatch of stocks or services actually carried out (fiche invoices, falsified recovery orders, etc.), for the issue of uncovered cheques, for the loss, damage or destruction of accounting documents, for the incorrect organisation and other deficiencies in the circulation of accounting documents, as well as for the signature of documents for the supply of stocks in which the prescribed procedure has been infringed or which has been carried out in accordance with illegal disposal,
(b) for incorrect organisation of accounting records and for late, incorrect or negligent entry of documents into the accounts of the synthetics and analytical records;
(c) for the improper custody of the archives of accounting documents, books and statements, provided that such documents have not been secured before loss, damage or theft;
(d) for non-compliance with the accounting statements' established models, incorrect compilation and late presentation of balance sheets and other accounting statements and other reports, as well as for the communication of false information which pretends to be more accurate;
(e) for violations of budgetary discipline, using allocations from the State budget and other special-purpose funds for purposes other than those specified, for incorrect or delayed calculation and payment of taxes, income and other contributions to the State budget;
(f) for breaches of cash and financial discipline, such as the use of cash collected from a money institution for purposes other than intended, the late withdrawal of sales for the goods carried out and other economic resources into the money institution and the delayed return of unused funds to the money institution, the excess of the cash limit, the execution of cash payments instead of the non-cash payment, the illegal collection of money for any operation and their release without the intermediary of the money institution, the non-compliance with the limits set for cash payments from sales for goods, the use of cash in circulation to non-designated purposes;
(g) for the late or incorrect reconciliation of transactions in the reverse account and other accounts in the money institutions, for infringements of the regulations on the deposit of cheques and the making of cheques, for transfers from special accounts which are contrary to the purpose of identifying funds in those accounts, for the misformation of letters of credit, for incorrect transfers of money and for such transactions., which may result in a mess of account and misappropriation of funds,
(h) for the delayed reconciliation of accounts, for the illegal write-off of claims and debts, as well as for the missed deadlines for the reminder and recovery of claims that resulted in damage to the State or entity;
(ch) for incorrect keeping of stock records and mess-up, for incorrect compilation of the resulting calculations of production costs and purchased material, raw materials and fuel;
(i) for misorganisation and miskeeping of accounting records in subordinate entities and in individual organisational units of the entity;
(j) for wage payments above the fixed wage fund due to non-compliance with the systemised conditions of professional and auxiliary staff and the illegal increase in their labour income, and for exceeding their economic and other budgets, for giving incorrect reports of paid salaries, for illegal payment of cash and in-kind premiums, remuneration and support, for illegal payments to workers, for overpayments on business trips, and in cases of other accounts with workers and other persons, for inadmissible expenses for celebrations, banquets or jubilee;
(k) omission of measures for the early recovery of outstanding amounts of advances, measures against members, fraud and theft of funds or stocks, late or incorrect inventory of economic resources and for late or incorrect findings and recording of its results in the accounting records.
In the cases referred to in paragraph 15, and in those cases where the action or omission of the principal (manager) of the accounting officer has caused material damage to the entity, the entity's normal business or where it has been misled by the State, the theft of socialist property, the wastage of supplies or similar damage, the accounting officer's principal liability under the relevant rules.
Final provision.
This Regulation shall enter into force on 1 January 1953; they shall be carried out by the Minister for Finance and other members of the Government.
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.
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Regulation Information
| Citation | Government Decree No. 55 / 1952 Coll., on the obligations, rights and responsibilities of the main (management) accountants 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.
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