Government Decree No. 75 / 1950 Coll.
Regulation on budgets and final accounts of national committees
Valid
Effective from 17.06.1950
75.
Government Regulation
of 30 May 1950
on the budgets and final accounts of the national committees.
The Government of the Czechoslovak Republic hereby orders pursuant to § 9 (1), § 10 (1) (b), § 13 (4) and § 28 (2) and § 28 (3) of Act No. 279 / 1949 Coll., on the Financial Management of National Committees ("the Act '):
Initial provision.
(1) The preparatory management of budgets and budget management is directed towards this,
1. to ensure that the national committees carry out their tasks properly, both planned performance and needs, as well as other programmes of their activities; In particular, it is intended to cover expenditure;
(a) which requires the implementation of a single economic plan;
(b) which are based on legal or other legal titles; and
(c) which requires the exercise of the powers of national committees;
2. to ensure equal performance of public administration tasks;
3. to ensure that the public administration's tasks are only as tolerable in terms of total national income and that only the necessary public administration needs are met, to the extent necessary and as efficiently and economically as possible.
(2) These principles must be followed by both the national committees which prepare and draw up the budgets and the monitoring national committees (offices), which regulate their budget documents and budgets in accordance with other provisions.
Preparation of the budgets of the national committees and setting of indicative numbers.
Computing documents.
(1) The Ministry of the Interior sets out the guidelines in an agreement with the Ministry of Finance, the State Office of Planning and the Supreme Accounting Audit Office, where the preparation of the budget is to begin, how this preparation is to be carried out and how it is to be carried out.
(2) At the time laid down by the Directives referred to in paragraph 1, the Ministry of Interior shall invite the National Committees to draw up, in accordance with the provisions of those Directives and to the extent set out by them, the expected needs for their activities and for their own economic plan (Paragraph 3 (2) of the Act) as well as the forecast revenue for the next year (hereinafter referred to as the "budget base '). The amounts for expected investments shall be reported separately. The Board of the National Committee shall act on the basis of the balance sheet.
(3) The calculation documents shall be communicated by the national committees to their national monitoring committees (Ministry of the Interior), which shall examine them and adjust them in the interests of consistency. The calculation documents shall be compiled in the regional and regional surveys, separately from the national committees. The Ministry of the Interior will then draw up national summaries following their discussion with the relevant central authorities.
Issue directional numbers.
(1) National summaries of the national committees' budget documents serve as one of the informative tools for setting spending guideline numbers for each chapter of the state budget (total resorts).
(2) The competent central authority shall, after consulting the Ministry of the Interior and Finance, determine the amount of the total of its responsible guide number for the non-investment needs of national committees (Section 15 (1) of the Act). They shall communicate this amount to the Ministry of Interior and Finance.
(3) The Ministry of the Interior will, in agreement with the Ministry of Finance and the competent central office, set out the part of the responsible guide number intended for the expenditure of national committees to the capital of Prague and to individual regions, namely:
(a) separately for regional national committees (regional resort reference number); and
(b) in particular, a summary for the district and local national committees of each region.
(4) The central national committee of the capital city of Prague will draw up a responsible guide number for folk administration in Prague to the individual district national committees and central administration of the city.
(5) The Regional National Committee will allocate the amount allocated to the Regional and Local National Committees for each district, namely:
(a) separately for district national committees (regional responsible guide number); and
(b) in particular, for the local national committees of each district.
(6) The county national committees shall allocate the amount allocated to local national committees to each local national committee (local reference number).
Reception directional numbers.
In agreement with the Ministry of Finance and after consulting the central authorities involved, the Ministry of the Interior shall establish an overall indicative number for the anticipated revenue of the national committees, which shall then be allocated to each national committee in accordance with a similar procedure as expenditure indicative numbers.
Establishment and discussion of national committees' budgets.
Principles for budgeting.
The Ministry of Finance shall establish, in agreement with the Ministry of the Interior, the State Office of Planning and the Supreme Accounting Audit Office, the principles for drawing up and integrating the budgets of the national committees into the single state budget. These principles shall also specify the deadlines for the budget management and the way in which approved investment expenditure is included in the budget.
The meaning of the reference number.
(1) The sum of all responsible indicative figures for the relevant national committee (regional, regional, local) is a limit which may not exceed the non-investment expenditure in the national committee's budget. In doing so, however, the national committee may, when drawing up the budget, increase the need for a chapter at the expense of the heading of another chapter; However, it must ensure that the performance of the tasks of the chapter so reduced, in particular the performance of the obligations arising from the law and other legal titles and obligations imposed on the national committee by the national committees (offices).
(2) If, when drawing up the budget, it appears that, taking into account the principles set out in Section 1, the national committee does not need an indicative number allocated in its entirety, it is obliged to notify the remaining amount at the latest when submitting the budget to the overseeing national committee (office), which, if necessary, may be allocated to another national committee within the same chapter when adjusting its budget.
Budget of local national committees.
(1) The draft budget of the local national committee shall be drawn up by the Board of the local national committee and shall be presented for public consultation for a period of 15 days, which shall be declared in the municipality in the usual manner. At this time, they may consult and comment on the draft budget by a physical person over 18 years of age who is resident or employed in the municipality and by legal persons who have their registered office in the municipality or who are active in the municipality and, as regards the needs of schools, the association of parents and friends of the school and local national committees of trained municipalities.
(2) After the expiry of the 15-day period, the local national committee shall act in its budget in a public plenary session, which shall also discuss the comments submitted. The budget of the local national committee, together with the comments, shall be submitted to the district national committee.
(3) The Council of the District National Committee will review the budgets of the local national committees and, if necessary, adapt them.
The budgets of the District National Committees.
(1) The draft budget of the District National Committee shall be drawn up by the Council of the District National Committee and shall be set up for a period of 15 days by the Council of the District National Committee, which shall be notified by all the local national committees and by the order of the district authorities of the People's Organisations in the district, with the warning that they may consult and comment on it during this period by their agents.
(2) On expiry of the 15-day period, the Regional National Committee shall act in its budget in a public plenary session, which shall also discuss the comments submitted. The budget of the District National Committee, together with the comments, shall be submitted to the Regional National Committee.
(3) The Council of the Regional National Committee will examine the budgets of the District National Committees and, if necessary, adapt them.
The budgets of the regional national committees.
(1) The draft budget of the Regional National Committee shall be drawn up by the Board of the Regional National Committee for a period of 15 days, which shall be notified by all the Regional National Committees, the Single National Committee (Central) and the Regional Authorities of the People's Organisations in the Region, with the warning that they may consult and comment on it during this period by their agents.
(2) After the expiry of the 15-day period, the Regional National Committee shall act in a public plenary session in its budget, which shall also discuss its observations. The budget of the Regional National Committee, together with comments, shall be submitted to the Ministry of the Interior.
(3) The Ministry of the Interior will examine the budgets of the regional national committees in agreement with the participating central authorities, if necessary.
Budget for folk administration in the capital of Prague.
(1) A single budget of the Central National Committee is drawn up for folk administration in the capital of Prague, which includes the budgets of the District National Committees.
(2) The draft budget of the District National Committee shall be drawn up by the Board of the District National Committee and shall be set up for a period of 15 days for public consultation. The provisions concerning comments on the draft budgets of local national committees shall apply mutatis mutandis to the authorisation to submit comments, but with the derogation that the place of residence (employment, registered office) in the municipality is required to reside (employment, registered office) in the relevant district.
(3) After the expiry of the 15-day period, the District National Committee shall act in its budget in a public plenary session, which shall also discuss the comments submitted. The budget of the Circular National Committee, together with its comments, shall be submitted to the Central National Committee.
(4) The Council of the Central National Committee will amend the budgets of the Circular National Committees and draw up a draft budget for the central administration of the city. The entire budget (including the revised budgets of the Circular National Committees) shall be published for 15 days. At this time, the persons authorised under the regulations to comment on the draft budgets of the local national committees and the competent authorities of the mass popular organisations may submit comments.
(5) At the end of the 15-day period, a public plenary session of the Central National Committee will be decided on the budget for the People's Administration in Prague, which will also discuss the comments submitted. The budget adopted, together with comments, shall be submitted to the Ministry of the Interior, which shall continue to act as the budgets of the Regional National Committees.
The budgets of the single and central national committees.
(1) The budgets of the single national committees, with the exception of the single national committee of the High Tatras, shall be drawn up as the single budgets, but one part of each such budget shall be the budget for folk administration in the respective municipality.
(2) The Council of the Single National Committee shall draw up a draft budget and land it for 15 days. Comments may be made on the budget for folk administration in the municipality by analogy with the regulations on the budgets of local national committees. Comments may be made on the other content of the budget of the Single National Committee mutatis mutandis under the rules on budgets of the District National Committees.
(3) After the expiry of the 15-day period, the Single National Committee shall act in its budget in a public plenary session, which shall also discuss the comments submitted. The budget adopted shall be submitted to the relevant Regional National Committee, which shall proceed as for the budgets of the District National Committees.
(4) The budgets of the central national committees of Brno and Bratislava and the budget of the single national committee of the High Tatras will be discussed mutatis mutandis in accordance with the principles on the budgets of the local national committees with the following derogations:
(a) comments on the draft budget may also be submitted by the competent authorities of the mass folk organisations;
(b) budgets shall be submitted to the Regional National Committee, which shall proceed further as the budgets of the District National Committees.
Budget summaries.
(1) Regional, regional and national summaries shall be drawn up from the budgets of the national committees, separately by grade. Details will be set out in the principles issued pursuant to Section 5.
(2) Any budget may also be presented individually by the higher monitoring national committee (Office). When procuring regional summaries, the Regional National Committee may also adjust any budget from the District Summary and when procuring national summaries, the Ministry of the Interior may also adjust any budget from the District or Regional Summary in agreement with the Ministry of Finance and the participating central authorities.
Replacement measures.
The Supervisory National Committee (Office), which shall draw up summaries of the budgets of the National Committees, shall draw up and establish the budget of the Subordinate National Committee which has not submitted it in time. In such a case, there shall be no comment procedure.
Announcement of valid budgets.
Following the approval of the national budget by the National Assembly and any adjustments to the budgets of the national committees by the Government or under the guidelines issued by the Government of the National Committees, the national committees shall land their final budgets communicated to them for public consultation, mutatis mutandis, in accordance with the rules on the interpretation of the approved budgets. The reminder procedure is no longer taking place.
Elimination of appeals and clearance of comments.
(1) No appeal can be made to the measure by which the national committee's budget has been amended or replaced by a measure.
(2) The persons and authorities who submitted comments on the national committee's budget need not be individually informed as to how their comments have been discussed and dealt with and are not subject to the right of appeal. However, if the public interest does not prevent this, they may, after approval of the budget, consult the relevant files.
Budget for the National Committee newly created during the budget year.
If a new administrative unit with a national committee is established during the budget year, the national committee (the office) shall draw up a budget for the rest of the year from the national committee's budget credits, from which the new administrative unit has been formed.
Final accounts of the national committees.
(1) The Ministry of Finance shall, in agreement with the Ministry of the Interior, the State Office of Planning and the Supreme Accounting Audit Office, lay down the principles for the compilation and consultation of the final accounts of the national committees and for their incorporation into the State's final account. In doing so, it shall also set the time limits for drawing up and consulting such final accounts.
(2) At the end of the financial year, the national committees of all stages shall, within a specified period, close all accounts on all revenue and expenditure and draw up final accounts. The Council of the National Committee shall draw up the final accounts and lay them out for a period of 15 days for public consultation and comments, mutatis mutandis, in accordance with the rules on the interpretation of the budgets. At the end of the 15-day period, the final accounts shall be submitted to the plenary session of the National Committee, together with comments received. The accounts discussed in the plenary session shall also be submitted with comments received on the examination to the supervising national committee (office), which shall request the necessary explanations for them. If the monitoring national committee (s) finds defects, it shall take measures to remove them. As regards the compilation of regional, regional and national summaries and the inclusion of the final accounts of national committees in the final accounts of the State, the provisions on budgets shall apply mutatis mutandis.
(3) The final accounts of the savings funds shall be compiled into separate summaries and discussed at the same time as the final accounts of the national committees' own management.
Budget and final accounts of separate funds and foundations managed by national committees.
The National Committee, which, within the meaning of Article 29 (2) of the Act, manages separate funds or foundations, shall draw up and discuss their budgets and final accounts in accordance with the rules on its budget and its final accounts and with them. They shall be approved by the Supervisory National Committee (Office). They shall not be included in the State Budget and the State Final Accounts.
The budgets and accounts of municipal enterprises.
The budgets of municipal enterprises and their accounts shall be drawn up and discussed without comment and approved by the national monitoring committees (offices). The details shall be determined by the Ministry of the Interior in agreement with the Ministry of Finance, the State Office of Planning and the Supreme Accounting Audit Office.
Common provision.
Protecting state secrets.
Matters whose secrecy is in the interest of the State must also be kept secret when preparing, drawing up and negotiating the budgets and closing accounts of the national committees and of the individual funds and foundations managed by them, as well as the budgets and accounts of municipal undertakings. The Ministry of the Interior shall provide details in agreement with the Ministry of Finance and the competent central authorities.
The definition of some of the budget revenue.
The proceeds of the collection.
The proceeds of the collection organised by the National Committee (Section 13 (4) of the Act) are its accounting income if it is intended for a task which falls within the competence of the National Committee. However, such a collection may be organised by the National Committee only with the agreement of the Supervisory National Committee (Office). Where the National Committee carries out a collection for another body or body, it shall manage its income as foreign property and shall take it away from the person for whom it is intended, without clearing it as a balance sheet income.
An extraordinary return on national property.
In any event, the extraordinary proceeds of national assets administered by the National Committee [Paragraph 10 (1) (b) of the Act] shall be accounted for as the total revenue of that National Committee.
Final provision.
This Regulation shall enter into force on the day of its publication; They shall be implemented by the Home and Finance Ministers in agreement with the participating members of the Government.
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Regulation Information
| Citation | Government Decree No. 75 / 1950 Coll., on budgets and final accounts of national committees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.06.1950 |
|---|---|
| Effective from | 17.06.1950 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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