Act of the Czech National Council No. 60 / 1971 Coll.
Act of the Czech National Council on the rules of the state budget of the Czech Socialist Republic and on the management of budgetary appropriations (budgetary rules of the Republic)
Valid
Effective from 08.07.1971
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60
THE LAW
Czech National Council
of 8 July 1971
on the rules of the state budget of the Czech Socialist Republic and on the management of budgetary appropriations (budgetary rules of the Republic)
The Czech National Council decided on this law:
Basic provisions
State Budget of the Czech Socialist Republic
(1) The State Financial Management of the Czech Socialist Republic is governed by the State Budget of the Czech Socialist Republic (hereinafter referred to as the State Budget of the Republic).
(2) The state budget of the Republic is based on:
(a) the basic tasks and objectives of the National Economic Development Plans of the Czech Socialist Republic;
(b) the medium-term budgetary perspective of the Czech Socialist Republic (hereinafter referred to as the "medium-term budgetary outlook of the Republic"),
(c) relations with the federal budget provided for by the Federal Assembly Act.
(3) The state budget of the Republic is actively involved in the creation and implementation of the state implementation plan for the development of the Czech Socialist Republic's national economy.
(4) The state budget of the Republic for the financial year is approved by the Czech National Council by the Budget Act.
(5) The financial year is the same as the calendar year.
Medium-term budgetary perspective of the Republic
(1) The medium-term budgetary outlook of the Republic includes revenue and expenditure to be provided by the Republic's national budgets in each year; it is based on the tasks and objectives of the medium-term state plan for the development of the national economy of the Czech Socialist Republic (hereinafter referred to as the "medium-term plan of the Republic ') and the medium-term budgetary perspective of the Federation and is drawn up for the same period as those plans.
(2) The draft medium-term budgetary perspective of the Republic is presented by the Ministry of Finance of the Czech Socialist Republic (hereinafter referred to as the "Ministry of Finance") to the Government of the Czech Socialist Republic (hereinafter referred to as the "Government"), including in the territorial section, together with the draft principles of financial policy.
(3) The medium-term budgetary outlook of the Republic shall be discussed at the same time as the medium-term plan of the Republic.
Content of the State Budget of the Republic
(1) The state budget of the Republic includes financial relations for all sectors of the economy and administration in the Czech Socialist Republic with the exception of activities financed from the state budget of the Federation.
(2) The state budget of the Republic consists of the budgets of the ministries and other central offices and bodies of the Czech Socialist Republic (hereinafter the "central authorities'). The budget of the central authority shall include the budget of its own central authority, the budgets of the budgetary organisations managed by it, contributions and contributions to the contribution organisations, subsidies and subsidies for socialist organisations under the responsibility of the Czech Socialist Republic, and taxes, levies and fees of such organisations, excluding taxes, levies and charges which are the income of the state budget of the Federation or of national committees.
(3) Financial relations with the budgets of the national committees are part of the State Budget of the Republic (Section 22 (2)).
(4) The budget of the State Budget of the Republic shall be attached to the budget of the State Funds of the Republic.
Revenue from the state budget of the Republic
The revenue of the state budget of the Republic shall be:
(a) taxes, levies and charges on state economic organisations managed by central authorities, cooperatives and other socialist organisations, with the exception of taxes, levies and charges which constitute the income of the State budget of the Federation or the income of national committees, as well as those of the State funds of the Republic;
(b) taxes and charges paid by citizens, with the exception of taxes and charges which constitute the revenue of the Federation State Budget or the income of national committees;
(c) revenue from central authorities, as well as revenue from budgetary organisations and contributions from contribution organisations managed by central authorities;
(d) subsidies and subsidies from the Federation State Budget;
(e) revenue arising from financial relations with the budgets of the national committees;
(f) other revenue provided for by the budgetary act or specific rules.
State budget expenditure of the Republic
The national budget of the Republic shall bear:
(a) expenditure on the activities of the central authorities and budgetary organisations managed by them and contributions to the contribution organisations managed by the central authorities;
(b) subsidies and subsidies to state economic organisations, state funds of the Republic, cooperative organisations and other organisations within the competence of the Czech Socialist Republic;
(c) expenditure resulting from financial relations with the budgets of the national committees;
(d) other expenditure provided for by a budgetary act or specific rules.
Establishment of the state budget of the Republic and financial plans
Budget project of the Republic
The Ministry of Finance shall submit a draft budget project to the Government of the Republic. The approved budget project of the Republic serves as a directive for drawing up draft budgets for central authorities and national committees.
Management of works on the establishment of the state budget of the Republic and on the establishment of financial plans
The Ministry of Finance shall manage, in accordance with the methodological and organisational measures of the Federal Ministry of Finance, the work to draw up the draft state budget of the Republic and the draft budgets of the central authorities, and guide the work to draw up the draft financial plans of the enterprises, the budgets of the national committees and the national funds of the Republic. It coordinates the state budget of the Republic with the credit plan *) and the corporate finance plan for the Czech Socialist Republic.
Budget of central authorities
(1) The central authorities and organisations under their responsibility shall draw up and submit a draft of their budget and financial plans in accordance with the uniform guidelines for the establishment of the national budget and financial plans. * *)
(2) The central authorities, their management organisations and the national funds of the Republic include in their draft budget all the revenue and expenditure to be incurred during the financial year. They shall:
(a) identify and exploit all sources of revenue increases;
(b) to include in the budget expenditure only in amounts strictly necessary for the effective and economical performance of the tasks.
Draft State Budget of the Republic
(1) The draft State Budget of the Republic is submitted to the Government by the Minister of Finance of the Czech Socialist Republic (hereinafter referred to as the Minister of Finance); together with it, following discussion with the Federal Ministry of Finance, it presents as an informative basis the budgetary and financial indicators and proportions for the Czech Socialist Republic in the area of cross-border.
(2) The Government submits a draft state budget to the Czech National Council.
Management by state budget of the Republic
Budgetary management rules
(1) The principles of budgetary management are laid down in the Federal Assembly law. * * *)
(2) Central authorities and organisations managing the State budget of the Republic are also required to:
(a) to ensure timely implementation of the revenue of the state budget of the Republic, to propose or, where appropriate, to introduce new sources of income;
(b) ensure that expenditure resulting from legislation is provided as a priority and that the tasks which are planned and which are necessary.
Excess of budget and reduction of budget revenue
(1) The Government, or under its authority the Minister of Finance, may authorise the implementation of expenditure necessary for the national economy and not covered by the national budget of the Republic where it is not possible to cover it from the budget of the central authority concerned or from the budget of the national committee, provided that the reimbursement is secured by higher revenue or savings on other expenditure of the state budget of the Republic or by the removal of other less urgent expenditure. The Government or, under its authority, the Minister of Finance may authorise a reduction in some of the revenue of the State Budget of the Republic if it exports such a reduction by increasing other income of the State Budget of the Republic or by reducing its expenditure. The Government shall inform the Czech National Council of the measures provided for in this paragraph in the reports on the management under the state budget of the Republic.
(2) The central authorities may exceed their budget if they have transferred to them the performance of tasks from another authority, only if the central authorities have tied the appropriations or transferred funds to the State budget of the Republic to the extent specified. However, they may always exceed their budget if they ensure that expenditure overruns are covered by overruns of their budget revenue in the same financial year. The central authorities may implement the measures referred to in this paragraph only in agreement with the Ministry of Finance.
(3) The budgetary organisations subordinate to a central authority may not exceed their budget unless the authority agrees; the contribution organisations shall proceed equally when the contribution from the budget is exceeded.
Budgetary transfers
(1) The central authorities and the budgetary organisations managed by them may, exceptionally, use budgetary appropriations for purposes other than those specified (hereinafter referred to as "budgetary carry-overs") where sufficient appropriations have not been provided in the budget for the reimbursement of the necessary expenditure or not been paid in the budget at all. They shall use savings in budget expenditure to move the budget. These savings are bound by their budgets.
(2) Central authorities and budgetary organisations managed by them cannot use savings on investment expenditure and wage funds to move the budget; budgeting expenditure on investments and wage funds can only be increased (reduced) if their increase (reduction) is made in accordance with approved changes in the organisation's economic plan.
(3) In their budgets, central authorities may not carry out transfers between budgetary appropriations for budgetary organisations, contribution organisations, state economic organisations and other organisations.
(4) Contributions organisations may not carry out transfers of appropriations between types of contributions, except where they are necessary to ensure the consistency of the budget with the approved changes in the organisation's economic plan.
(5) The central authorities may determine which additional budgetary transfers cannot be made by the budgetary and contribution organisations they manage.
(6) The Ministry of Finance may adjust the details of the transfer procedure, determine further restrictions on transfers and, for serious reasons, allow exemptions from the provisions of paragraphs 1 to 4.
Binding of appropriations
(1) The central authorities and the budgetary organisations managed by them must finance their budgets if:
(a) the Government has decided on the binding of budgetary appropriations;
(b) in the budget, they had a guarantee of the reimbursement of the costs of the tasks which they transferred to other institutions or the tasks of the economic plan whose implementation was postponed;
(c) the establishment of budgetary appropriations has been decided by the Ministry of Finance or by an organisation superior to the authorities, in particular in the context of a breach of budgetary or other legislation;
(d) the funds have been used in the transfer procedure.
(2) Central authorities and budgetary organisations managed by them may not use the appropriations entered in the budget for transfers or for the provision of budgetary expenditure without the consent of the institution which has decided to bind them.
(3) The Ministry of Finance may allow exemptions from the provisions of paragraph 1 (b) and (d) to ensure the smooth management and proper fulfilment of commitments by organisations and, if not for a government decision, also from the provisions of paragraph 2. It may also determine in which other cases budgetary appropriations must be committed and the conditions under which such appropriations may be used.
Timing of appropriations
(1) Budget appropriations may be used only until the end of the financial year, and only to cover expenditure due by the end of that year. The reimbursement of expenditure to be effected by the State budget of the Republic in the current financial year shall not be deferred to the State budget of the Republic for the following financial year.
(2) Reserve from budgetary appropriations is not permitted, except for the reserve which can be created by central authorities and national committees in the breakdown of the approved budget (Sections 18 and 26 (3)), the government budget reserve (§ 19), the reserve fund and the development fund for national committees (§ 29) or provisions which can be constituted under specific rules. *)
(3) The Ministry of Finance may allow exemptions from the provisions of paragraphs 1 and 2 necessary to ensure the smooth operation and proper fulfilment of the obligations of the organisations.
Detection of budgetary consequences of laws and other measures
(1) In the draft laws, the legal measures of the Bureau of the Czech National Council, the regulations and resolutions of the Government, the regulations and other measures of the central authorities, as well as the draft regulations and resolutions of the national committees and their councils, the draftsmen must consider and express in the proposals the financial consequences of the proposed measures, not only for the current year but also for the years to come. Each proposed measure must examine whether its nature makes it possible to introduce new revenue for the state budget of the Republic and, if so, to propose new revenue from such measures.
(2) Any measure referred to in paragraph 1 which increases or reduces the revenue of the national budget of the Republic or the budgets of the national committees and national funds of the Republic shall at the same time propose the reimbursement of increased expenditure or the reimbursement of revenue losses, both for the current year and for the coming years.
(3) The appellants shall discuss the measures referred to in paragraphs 1 and 2 in advance with the Ministry of Finance and, where these measures affect the budgets of the national committees, including the regional national committees or other national committees managed directly by the Government (hereinafter referred to as the "Regional National Committees"); If the measures referred to in paragraphs 1 and 2 result in a change in the financial relations of the national committees' budgets to the national budget of the Republic or to the national committee of the higher level, they shall be discussed by the regional national committees with the Ministry of Finance and the national committees of the lower level. The opinions of the competent authorities shall be attached to the draft measure.
Management responsibility
(1) The Government is responsible to the Czech National Council for managing the resources of the state budget of the Republic in its field of competence; report to it on the management according to the state budget of the Republic.
(2) The Ministers, the Heads of Central Authorities and the authorities managing the State Funds of the Republic are responsible, in their field of competence, for not exceeding budget expenditure with exceptions permitted under this Act, for ensuring that the tasks are carried out economically and for the timely execution of budget revenue to the minimum specified by the budget or specific rules.
Infringement of financial and budgetary rules
(1) The Government, or under its authority the Minister of Finance, may, if it has been in breach of financial or budgetary regulations or of the principles governing the granting of subsidies and subsidies, reduce or bind the central authorities, the national funds of the Republic and the organisations in their field of competence, the budgetary resources provided to them by the State Budget of the Republic or, where appropriate, order them to return the funds to the State Budget of the Republic; national committees may, for the same reasons, reduce the overall financial relationship or the special-purpose subsidies granted to them from the state budget of the Republic or order the recovery of the budget to the state budget of the Republic.
(2) The authorities managing the State Funds of the Republic may, as provided for in paragraph 1, reduce or bind the funds provided from the State Funds of the Republic (hereinafter referred to as "the Fund ') or, where appropriate, order their return to those Funds.
Budget and national financial reserves
Budget reserves of central authorities
The central authorities may constitute a budget reserve in the revenue and expenditure of the budget when the approved budget is broken down. The reserve may be used in the relevant financial year in accordance with the tasks and objectives of the economic plan.
General government budget reserve and special-purpose reserves
(1) In order to ensure budgetary management and to cover the necessary and unforeseen expenditure from the state budget of the Republic, a government budget reserve and special-purpose reserves are created in the state budget of the Republic.
(2) The government and, to the extent specified by the Minister for Finance, the government has the budgetary reserve and special-purpose reserves.
(3) The government reports on the management of the government budget reserve to the Czech National Council in the reports on the management according to the state budget of the Republic.
State financial reserves of the Republic
(1) The state financial reserves of the Republic are created from surpluses of the budget management of previous years to the extent approved by the Czech National Council, which decides on their use.
(2) The Government, or under its authority the Minister for Finance, may use the resources of the Republic's national financial reserves to cover:
(a) the commitments of the state budget of the Republic from previous years;
(b) the financial consequences of major natural disasters where they cannot be reimbursed from the Republic's state budget for the year in question;
(c) the transitional deficit of the state budget of the Republic resulting from a temporal discrepancy in the revenue and expenditure of the state budget of the Republic.
(3) The funds of the Republic's national financial reserves shall not be included in the State budget of the Republic except for those used in the framework of the authorisation referred to in paragraph 2.
(4) The Government informs the Czech National Council about the use of the Republic's national financial reserves in the reports on the management according to the Republic's state budget.
Budget of national committees
Basic provisions
(1) The financial management of the national committees is governed by their budget.
(2) The budgets of the national committees are based in particular on:
(a) the basic tasks and objectives of the national committee's economic plan, the creation and implementation of which they are actively involved;
(b) binding tasks and limits set by the government or the national committee of higher degrees.
Financial relations with the state budget of the Republic
(1) The budgets of the national committees are involved in the State Budget of the Republic of Financial Relations.
(2) The financial relations referred to in paragraph 1 are essential economic instruments for influencing the development of the economy of national committees; they consist of an aggregate financial relationship and special-purpose subsidies.
Total financial relationship
The aggregate financial relationship shall mean non-financial subsidies from the state budget of the Republic or the budget of the national committee of the higher level, or contributions to the state budget of the Republic or the budget of the national committee of the higher degree.
Purpose subsidies
(1) Purpose subsidies from the state budget of the Republic or from the budget of the national higher-level committee shall be granted for tasks of general social importance to be determined by the Government.
(2) Purpose subsidies not used up by the end of the financial year fall into the state budget of the Republic.
(3) The Ministry of Finance may, as appropriate and after consultation with the Regional National Committees, redistribute unspent special-purpose subsidies among the various Regional National Committees and authorise an exemption from the provisions of paragraph 2.
Content of national committees' budgets
(1) The budget of the National Committee shall include:
(a) the revenue and expenditure of the National Committee and its managed budgetary organisations;
(b) subsidies and subsidies to economic organisations managed by the national committee;
(c) taxes, levies and charges on organisations, as well as taxes and charges on citizens;
(d) contributions from, and contributions from, voluntary organisations managed by the National Committee;
(e) other revenue and expenditure in accordance with specific rules.
(2) The budgets of the national higher-level committees also include financial relations with those of the national lower-level committees.
Establishment and approval of national committees' budgets
(1) The national committees shall draw up draft budgets and financial plans of their economic organisations managed by them under the directives of the Ministry of Finance and the guidelines of the national higher-level committee drawn up in accordance with those directives.
(2) National committees shall comply with the general financial relationship and special-purpose subsidies from the state budget of the Republic, as determined by the budgetary law and by the national committees of higher degrees, when approving their budgets.
(3) National committees may establish a reserve in their budgets to the extent necessary and economically justified (budget reserve).
Management under the national committee budget
(1) National Committees shall manage according to their approved budgets. They must ensure that budget revenue is implemented in their field of competence, budget expenditure is spent efficiently and economically and in accordance with legislation. When managing funds provided from the State budget of the Republic, the national committees must also respect the conditions under which they were allocated.
(2) National Committees shall receive funds from the State Budget of the Republic in cases where they have been transferred during the year to carry out their tasks from the authority which had the resources provided for in the State Budget of the Republic.
(3) The national committees shall transfer to the national budget of the Republic or, where appropriate, to the budgetary appropriations in their budgets where the performance of the tasks they have performed in their budgets from the general financial relationship or from the special-purpose subsidies from the state budget of the Republic has been transferred to the institution whose activities are financed from the state budget of the Republic.
(4) After the end of the financial year, the national committees shall carry out all stages of their financial management and management of the organisations they manage.
(5) If the national committees infringe the laws, regulations or measures of the competent authorities in the field of financial and budgetary management, national higher-level committees may reduce or order the national committees to return their funds to their budget in an aggregate financial relationship or special-purpose subsidies from the state budget of the Republic. The Government or, under its authority, the Minister for Finance may implement these measures with the Regional National Committees.
(6) Paragraphs 8 (2) and 14 (1) shall apply mutatis mutandis to the management of national committees.
Additional revenue
The resources and the use of additional revenue from national committees shall be laid down in specific and, where appropriate, implementing provisions.
Reserve and Development Fund
(1) National committees of all grades may form a reserve and development fund.
(2) The resources of the reserve fund and development are the balances of the reserve fund and development from previous years, the surplus of the current year to the extent determined by the government and, where appropriate, other resources designated by specific regulations. *) The revenue achieved over the approved budget and the additional revenue of the national committees may not be transferred to the reserve and development fund during the year.
(3) The Fund for Reserve and Development is used by the national committees to finance budget-unsecured tasks, to carry out budget tasks better and faster, to eliminate any fluctuations in management, to safeguard budget tasks and to strengthen the resources of the national committees of a lower degree. Exceptionally, contributions from the reserve fund and development may be made to social or other organisations performing important tasks in the public interest. The reserve and development fund may be remunerated to the officials and staff of the national committees under special regulations. *) Further use of the reserve fund and development may be provided for by the Government or by its authorised Minister of Finance.
(4) The balances of the reserve fund and development are not forfeited at the end of the year.
Transitional assistance
(1) National higher-level committees may provide temporary assistance to national lower-grade committees from the resources of the reserve fund and development.
(2) The Ministry of Finance may provide the Regional National Committees with temporary assistance from the state budget of the Republic and lay down the conditions for its application.
Financial management control
Government control
The Government controls the management of the state budget funds of the Republic.
Control of the Ministry of Finance
(1) Ministry of Finance:
(a) normally evaluate and control the implementation of the state budget of the Republic, the national committees and the budgets of the Funds;
b) may carry out checks and thematic reviews of the financial management of institutions and organisations within the competence of the Czech Socialist Republic. In particular, it shall examine the relevant facts with regard to the implementation of the budget, the sound management of funds, the management needs and the direction of the State's single financial policy,
(c) carry out periodic reviews of the management of central authorities, regional national committees, funds and central organisations under the responsibility of the Czech Socialist Republic;
(d) carry out financial and tax revisions according to special regulations, * *)
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Regulation Information
| Citation | Act of the Czech National Council No. 60 / 1971 Coll., on the Rules of the State Budget of the Czech Socialist Republic and on the Management of Budgetary Funds (Budget Rules of the Republic) |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.07.1971 |
|---|---|
| Effective from | 08.07.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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