Government Decree No. 68 / 1947 Coll.
Regulations issuing detailed regulations on the 1947 Finance Act
Valid
Effective from 01.01.1947
68.
Government Regulation
of 18 April 1947
laying down detailed rules for the 1947 Finance Act.
The Government of the Czechoslovak Republic hereby orders pursuant to Section 28 of the Finance Act of 14 December 1946, No. 234 Coll., establishing the State Budget for 1947 (hereinafter the Finance Act):
A. Own administrative expenses and other administrative expenditure.
(1) When referring funds to administrative expenditure under Section 2 (1) of the Finance Act, it is confirmed in the file that the amount referred to does not exceed 12% of the annual budget of the lowest budget sector, adjusted in accordance with the provisions of Section 27 of the Finance Act. The lowest budget sector shall be each sub-amount shown in the budgets of each chapter annexed to the Financial Act.
(2) If it is not necessary to use a full twelfth of the annual budgeted amount for a specific need, as indicated in the State budget, for the same purpose in the following months, if necessary.
(3) If, exceptionally, more than twelve have been pointed out in a month, with the approval of the Minister for Finance, the amount for which more has been referred shall be settled at a later month, not later than December 1947.
B. Investment expenditure.
(1) When referring funds to investment expenditure pursuant to § 6 (1), first sentence of the Finance Act, it is confirmed in the file that expenditure for a given entity, i.e. office, institute, school and CS, and for the purpose set out in the details of some of the items of the lowest budget of the various chapters for 1947 does not exceed the investment amount of 100.000 CZK for construction expenditure in that year for other expenditure.
(2) If the total expenditure referred to in paragraph 1 were to exceed the amount of CZK 100,000 for 1947, after the case of CZK 50,000, the approval of the Minister of Finance is already required for a measure which could qualify for expenditure in excess of that amount.
(1) Loans authorised for buildings and the purchase of real estate for the needs of civil administration in Chapter 18, paragraph 9, are managed by the Ministry of Technology in agreement with the Central Authority, whose need is to be covered by such loans.
(2) If the loans for works and modifications by the State are carried out, or if the loans from which the State supports the works and adjustments of other entities are classified elsewhere than in Chapter 18, or in Chapter 28, paragraph 18, it is necessary, before requesting the approval of the Minister of Finance for the use of such loans, to discuss the matter in the professional (technical and technical) and in the Ministry of Technology, where applicable, under the jurisdiction of the Ministry of Transport. There is no need to discuss with the Ministry of Technology when it comes to constructions and modifications carried out by military administration or state-owned enterprises Czechoslovak Post and State forests and goods.
(3) As regards Slovakia, the Ministry of Technology and the Central Authorities shall exercise the powers referred to in paragraphs 1 and 2 through the relevant mandates as executive bodies.
C. General provisions.
(1) In the management of the budget resources of its own state administration, it is necessary to proceed in accordance with Section 7 of the Finance Act, in which the necessary needs of the State are provided; the need to be assessed in terms of national and not just in terms of departmental.
(2) The necessary needs of the State are those whose urgent satisfaction necessarily requires the uninterrupted functioning of the State administration or the fulfilment of the obligations or necessary tasks of the State.
(3) The devices authorised for a specific purpose may only be used under the conditions laid down in paragraphs 1 and 2 as necessary to achieve that purpose. This also applies to the release of settlement advances that can only be authorised within the limits of the applicable rules and at the level required for the purpose and used only until the end of 1947.
(4) The credit authority shall identify and confirm in the file, before the authorisation or before the application for authorisation, expenditure that has been followed up under the previous provisions.
(1) Each sub-amount individually entered in the expenditure of the State Administration of the State Budget for 1947 is the highest limit up to which expenditure may be shown under Section 7 of the Finance Act. Exemptions are allowed only under the conditions of Sections 8, 9 and 12 of the Finance Act. If this is not strictly necessary, credit should not be exhausted.
(2) The consent provided for in the last sentence of Section 7 of the Finance Act to exceed the costs laid down by a separate decision is required as soon as it is known that the designated cargo will not be sufficient. As regards the budget remuneration, it is subject to the relevant provisions of the Finance Act.
The central authorities whose authorities manage the funds earmarked for the implementation of the two-year economic plan are required to report to the Ministry of Finance according to its guidelines on measures for which the approval of the Minister of Finance is not required under Paragraph 16 (1) of the Finance Act. The authorities managing these funds in Slovakia are obliged to submit these reports through the delegation of funds.
(1) The procedure laid down in Paragraph 8 (1) of the Finance Act is to be followed for the measure of reimbursement, on the one hand, of expenditure for which the lowest budget sector of the sub-budget has not been remembered at all, and on the other hand, expenditure for which the lowest budget sector of the sub-budget has been remembered, but the amount of the budget there is insufficient and the payment of higher costs cannot be provided in the manner referred to in paragraph 2.
(2) The appropriations provided for expenditure in the lowest budget sectors of the state budget and distributed in the sub-budgets of each chapter are to be used mainly according to their destination and above for each item, as indicated in the columns for the country of the Czech or Moravian-Silesian, after common expenditure, hereinafter for the Office, Institute or under. If necessary (Paragraph 4 (2) of this Regulation), in order to cover a greater need than the budgetary appropriations for expenditure on certain items of the budget intended for the Czech or Moravian-Silesian country, for expenditure on which they are common, for the Office, the Institute or under., other appropriations not used may be used in the same budget sector as indicated in the same column (for the same country, the same office, the Institute or under.). If the payment cannot be made in this way, the appropriations not used may be used in the other columns of the same budget sector, in particular the same appropriations. In order to carry out internal transfers between loans from different points of credit referred to in this paragraph, the prior approval of the competent central office shall be required. Similarly, the loans included in the columns for central and Slovak expenditure are also to be treated.
(3) Reimbursement of expenditure for which no appropriations are budgeted at all and which cannot be secured within the lowest sector of the state budget concerned, as well as the reimbursement of amounts to be exceeded for the expenditure of this budget sector, is normally made by means of successive savings for the expenditure of the relevant budget sector (i.e., section, title) in which the appropriations for the expenditure of the lowest budget sector are included and, if not possible, by savings for expenditure in the other budget sectors of the relevant chapter.
(4) The individual funds referred to in Section 8 (4) of the Finance Act shall be the amount determined in the lowest sector of the State budget attached to the Finance Act for the purposes set out in Section 3 (1) of the same Act; the proposal for the Government's approval to increase this amount from appropriations for expenditure other than those referred to in Section 3 (1) of the Finance Act is discussed in advance with the Minister of Finance and the Supreme Accounting Audit Office.
(5) The approval of the Minister of Finance and the Supreme Accounting Audit Office under Section 8 of the Finance Act must be provided before the legal title of the required needs is established. Where the application for approval does not need to be accompanied by file material, a copy of the application shall be sent simultaneously to the Supreme Audit Office.
(6) Loans classified in Chapter 25, Titles 10 and 11 cannot be used for other purposes.
(7) The transfer of the loans of Chapter 28 of the UNRRA from one title to another title, as well as from one paragraph to another, requires the approval of the Government. This provision shall not apply to loans for the implementation of a two-year economic plan covered by this Chapter.
(8) The purpose of identifying loans for the implementation of the two-year economic plan can only be changed if the implementation of the tasks of the two-year plan changes.
(9) If some expenditure has been paid by a transfer (virement) pursuant to § 8 (1) of the Finance Act, the amount thus used is tied as a permanent reduction of the item in which the higher cost is saved.
(1) The measures provided for in Article 11 of the Finance Act, which, in consequence, burden the budgets of the years to come and which require the prior approval of the Minister for Finance, shall be considered as an example of the establishment and expansion of state offices and institutes, whether separate or associated, the establishment of funds, the establishment of schools, the addition of new departments, the establishment of new fees and lecturees in universities, the expostures of offices, institutes and schools of all kinds, the establishment and distribution of other state facilities, the conclusion of new lease contracts and the issue of new periodical press releases, if such measures would result of a new or increased cost to the State Treasury and if the measures are not covered by the law.
(2) The calculation of the costs under Section 11 (3) of the Finance Act must be connected not only to the syllables mentioned there, but also to the files on all administrative measures which cause expenditure for the Treasury. In this calculation of cargo, it is not only the actual cargo in the current year, but also the financial reach that the proposed measure will have or might have in the later years. The proposal for a new source of income is accompanied by a numerical calculation of the yield of this source of income.
Loans provided for in Article XX. of the Finance Act of 29 March 1946, No 59 Coll., establishing the State Budget for 1946, and Article 14 of the Finance Act for 1947, shall be managed by the departments listed in each title of Chapter 28. When operating, the departments are bound by the relevant provisions of the Financial Act and this Regulation.
In order to reduce the state budget under Section 27 of the Finance Act, loans intended for the implementation of a two-year economic plan cannot be used.
(1) Expenditure on budgetary credits not used until the end of 1946, the remainder of which shall be carried forward to 1947 pursuant to Article XX, Article 3 of the Finance Act 1946 and Article 19, paragraph 2 of the 1947 Finance Act, is to be charged together with the expenditure referred to in the budget loan authorised for the same purpose in the 1947 budget.
(2) Detailed guidelines for the transfer of outstanding loans to the 1947 budget period shall be issued by the Supreme Accounting Audit Office in agreement with the Ministry of Finance.
(1) If a prior approval of the Minister of Finance is required under the Financial Act, it shall be sent to him by the inspection file a triplicate but concise information on each individual case; in this information there is evidence of the necessity and urgency of the proposed measure, the amount of the cargo, the exact method of payment and accounting, where applicable, other reasons relevant for the granting of such consent and the necessary files. The Ministry of Finance shall send one information with the communication of its opinion to the Supreme Audit Office.
(2) The approval of the Minister of Finance, after the Supreme Accounting Audit Office, required under the provisions of the Financial Act, is required by 10 December 1947 to enable the prescribed procedure to be carried out and the funds to be used in 1947.
(3) The dates of approval shall be recorded in the files and in the books and shall be stated in the statement of reasons, where applicable in the detailed accounts. Such data shall also be communicated to the subordinate pointing offices to record them and to report them in the statement of reasons for the partial accounts.
(1) The use of the authorised funds pursuant to Paragraph 15 (1) of the Finance Act shall be deemed to be made by means of a payment order issued by 31 December 1947 and delivered to the accounting office responsible for the provision by no later than 5 January 1948, if the expenditure is carried out by the cashier at the latest by 10 January 1948 and at the representative offices no later than 31 January 1948.
(2) Payment orders dated 1947, but delivered to the accounting office or cash register after the expiry of the time limits referred to in paragraph 1, shall be refunded as void.
(3) The amounts needed to pay the liabilities payable in 1947 are essentially still to be shown in that year. To remove the voucher for the necessary expenses, due already in 1947, for 1948 is not allowed.
(4) It is not possible to show money to cover liabilities due only in 1948.
(1) Aprobanti of the files shall be responsible, in accordance with the applicable rules, for ensuring that the provisions of the preceding paragraphs have been complied with.
(2) Proposals for expenditure under free consideration must be submitted to the budgetary officer in order to examine the accuracy of the figures given therein.
(3) The accounting officer's service authority shall check the accuracy of the data in all the references, taking into account the strictly applicable accounting rules for testing payment orders. If the figures are correct and can be used under the Financial Law of Budget Funds, a payout shall be made. If the file has not been submitted to the budgetary officer in accordance with paragraph 2 or if this has not been agreed with the payment, it may not be implemented.
(4) If the authority providing the service has objections to the order for payment, it shall indicate them in a file which shall return the applicant or the budgetary officer for further consideration.
(5) In the event of disagreement between the administrator of the file or the budgetary officer with the objections of the authority providing the service, or of disagreement between the administrator of the file and the budgetary officer, the presiding officer of the pointing office, if any, shall be required to submit the case on the grounds of his superior office; in the case of the Central Office, the aprobant of the file or the budgetary officer shall submit the case with a reasoned statement to the Minister or, if the Central Office is not the Ministry, the Office's preferred (chairman).
With regard to Slovakia, applications for approval of the Minister of Finance under the Finance Act are sent through the delegation of funds.
This Regulation shall enter into force on 1 January 1947; they shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr Zenkl v. r.
Ursines v. r.
Fierlinger v. r.
Broad v. r.
Maj-Gen Svoboda v. r.
Dr. Ripka v. r.
Nosek v. r.
Dr Dolansky v. r.
Dr Stránská v. r.
Dr Drtina v. r.
Kopecký v. r.
Laušman v. r.
Děuriš v. r.
Hala v. r.
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Regulation Information
| Citation | Government Decree No. 68 / 1947 Coll., issuing detailed regulations on the Finance Act 1947 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.05.1947 |
|---|---|
| Effective from | 01.01.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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