Decree No. 78 / 1960 Coll.
Decree on the budgetary rules of national committees
Valid
Effective from 01.07.1960
Contents
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78
GOVERNMENT DECLARATION
of 10 June 1960
on the budgetary rules of the national committees
Measures to increase the power and responsibility of the national committees adopted at the meeting of the Central Committee of the Communist Party of Czechoslovakia on 7 and 8 April 1960 mean another crucial step towards deepening socialist democracy. National committees, as representative bodies of the people, combine the nature of a state body and at the same time a broad social organisation. In further developments, the national committees will increasingly develop their characteristics of the most massive social organisation and strengthen their role as organizers of the folk masses in carrying out economic and cultural construction. National committees deal with issues of economic and cultural construction and implement the measures taken with the widest participation of workers. That is why the role of the plenary and the national committees' councils is greatly enhanced and the importance of developing new forms and methods of work is given to national committees' committees with decision-making powers. The role and responsibility of Members of the national committees in implementing the resolutions adopted is further strengthened. In this way, national committees are to develop and consolidate socialist statehood in the direction of future communist self-government.
In this spirit, the financial planning and financial management of the national committees must also be deepened.
National committees shall, in their activities, carry out national tasks, as expressed in the national five-year national economic development plan and in the national budget, in order to meet the specific needs of their territory, in accordance with the principle that the interests of all people are superior to those of the sub-national and local. National committees use finance as a unifying tool to ensure consistency between local and social interests.
Socialist production is the basic source of funding. The National Committees are to ensure, through financial plans and budgets, the development of production and services for the population in their respective areas of competence as a basis for a further continuous rise in the material and cultural level of workers and for the further comprehensive development of municipalities, cities, whole counties and whole counties.
The financial plans and budgets help the national committees and their managed organisations to educate workers to ensure that they are aware of the constant comprehensive development of municipalities, cities, whole counties and whole counties and of the continuous reproduction and protection of national wealth. National committees are to draw up, approve and implement their plans and budgets with the direct participation of citizens. They are to use plans and budgets to deepen socialist democracy and to create assumptions for the increasingly widespread application of the initiative and activity of the working people in carrying out the tasks of developing an advanced socialist society.
National committees use plans and budgets as a basis to develop the competition of national committees. In cooperation with the authorities and organisations of the Revolutionary Trade Union Movement, they develop socialist forms of work, socialist competition to exceed the tasks of the plan and budget, and create conditions and assumptions to further deepen socialist production relations.
For the national committees to carry out their financial management tasks successfully, the government shall issue the following budget rules of the national committees:
BASIC PROVISIONS
(1) The annual budget of the National Committee is the basic financial plan of the National Committee.
(2) The annual budget of the National Committee must be balanced.
On the basis of the five-year plans and in accordance with the annual development plans, the national committees shall draw up annual budgets and annual financial plans, which shall specify and further develop financial security for the tasks of the five-year plans in each year of the five-year period, actively influence the development plans and act effectively:
(a) to ensure comprehensive, long-term and proportional economic and cultural development of regions, districts, towns and municipalities;
(b) the creation and efficient use of material and financial resources;
(c) the continuous development of production and paid services for the population;
(d) the continuous increase in the development of the physical and cultural level of workers and the provision of health and social care for citizens;
(e) the continuous growth, enhancement and protection of national assets.
(1) The annual budget of the region (capital of Prague) includes the annual budget of the regional national committee (national committee of the capital of Prague) and the annual budgets of the districts (district national committees in Prague).
(2) The annual budget of the district includes the annual budget of the district national committee as well as the annual budgets of local, urban and, where appropriate, district national committees.
(1) In the guidelines for the establishment of a five-year development plan (hereinafter referred to as the Government Directive), the Government provides, for each regional national committee, for five years in advance:
(a) basic economic tasks in the financial management sector;
(b) types of direct income of national committees;
(c) allocation from the central budget or contribution to the central budget for each five-year period and the conditions for granting the allocation or implementation of the levy.
(2) Under the guidelines of the Government, the national higher-level committees lay down policy-economic guidelines for the establishment of five-year plans for the development of national lower-level committees. The national committees shall proceed equally towards the organisations they manage.
(1) If the National Committee, in its draft five-year plan, plans higher direct revenue than expected for the establishment of government directives, it may increase expenditure by the same amount.
(2) The government shall adjust the allocation from the central budget or the contribution to the central budget or other indicators referred to in Article 4 if:
(a) this enables the national economy to be achieved;
(b) this requires further rapid development of the national economy;
(c) it is necessary for national interests; or
(d) the conditions under which government directives have been laid down shall change.
(3) Similarly, national higher-level committees are working towards lower-level national committees.
(1) The Government will issue five-year arrangements for the establishment of an annual development plan (hereinafter referred to as "government measures") for each flight.
(2) On the basis of government measures, the national committees set out higher-level policy-economic guidelines for drawing up draft annual plans and annual budgets for the lower-level national committees. The national committees shall proceed equally towards the organisations they manage.
(1) If the national committee in its draft annual budget
(a) increase its direct revenue (other than those of economic organisations) as set out in the five-year plan, as specified by the government measure or by the policy-economic guidelines of the national higher-level committee; or
(b) improve the balance of income and expenditure of economic organisations;
he will be left with a percentage of this increase. The remainder of the proposed increase will be reduced by the allocation from the central budget. The amount of this percentage will be determined in advance in government measures and in the policy-economic guidelines of the national higher-level committee.
(2) If, in its draft annual budget, the national committee achieves savings in the expenditure planned in the five-year plan, as specified by the government's action and the national higher-level policy and economic guidelines, it may use these savings to increase other expenditure.
If, when implementing the annual budget, the national committee achieves, in accordance with the interest of a company of higher direct income or savings on expenditure than has been budgeted, it will be left to the national committee on the basis of annual comprehensive analyses, a percentage of the excess income and savings due to expenditure. The amount of this percentage will be determined in advance in government measures and in the policy-economic guidelines of the national higher-level committee. The use of funds generated by the achievement of higher direct revenue or by savings in expenditure during the implementation of the annual budget must be ensured mainly from the national committees' own material resources.
Socialist production is the basic source of funding. The requirement for obtaining higher direct income by the national committees is to ensure that the production and development of paid services is constantly increased to the population and thus receive higher direct revenue. In so doing, higher direct revenue must not be obtained at the expense of the quality of products or services, overcharging, unwanted orientation on more profitable services or production or in any other way contrary to the company's interest. All direct revenue obtained contrary to the interest of the company will be deducted and transferred to the central budget.
Local national committees of two or more municipalities may pool their means of building facilities to serve the citizens of these municipalities.
(1) Within the framework of the tasks and resources identified by the national economic development plan, the National Committees lay down the standards of corporate material interest for the undertakings which they manage and which are the preconditions for the establishment of a general financing method.
(2) The Regional National Committees ensure that the standards are established in such a way as to maintain the correct proportions of the development of the various sectors of the economy and ensure the material coverage of financial resources.
(3) National committees of all degrees ensure the correct functioning of corporate material interest standards and ensure consistency between the creation of financial resources, their correct use and material security.
Financial plans of undertakings and the relationship of economic and budgetary organisations with the budgets of national committees
Economic organisations
The means created by the enterprises (profit, depreciation and j.) are used to finance the needs of the enterprises and are paid to the budgets of the national committees.
(1) Undertakings shall draw up a five-year and annual financing plan in accordance with the policy-economic guidelines of the National Committee which manages them.
(2) The five-year and annual financing plans are drawn up by the undertaking for the direct and active participation of all workers of the undertaking and of the workers' organisations. In doing so, it follows the instructions of the authorities of the National Committee which manages it and cooperates closely with the relevant branch of the Czechoslovak State Bank.
The five-year and annual financial plan of the undertaking shall be the basis of the financial activity of the undertaking, shall ensure the link of the financial indicators with the other parts of the plan, shall actively influence them and shall determine the company's relations with the budget of the national committee managing it.
Budget and contribution organisations
(1) Budget organisations shall be financed by the budget of the national committee on whose budget they shall be involved either in all revenue and expenditure or in allocations and levies.
(2) The National Committee may, under the conditions laid down by specific provisions, grant a contribution from its budget to organisations carrying out public tasks (contribution organisations).
Participation of workers in financial management
(1) Citizens' participation in the establishment and implementation of five-year and annual development plans and annual budgets is a prerequisite for the proper use of finance to develop whole counties, counties, towns and municipalities.
(2) The Board of National Committees, their Councils, the Commissions and Members of the National Committees ensure the participation of the widest levels of citizens in the establishment and implementation of five-year and annual plans for development and annual budgets, so that the creative initiatives and activities of citizens are used to maximise the dissemination and use of all their own resources in the economy of the national committees, to identify material and financial reserves and to increase efficiency and efficiency.
(3) To this end, they shall organise and ensure the conclusion of socialist commitments by citizens and their organisations to fulfil the tasks of the national committees and their managed economic and budgetary organisations.
The public consultation of five-year financial plans and budgets and the results of financial management are also an important form of citizens' participation in the establishment and implementation of five-year plans and annual budgets.
The Council of Local, Urban and District National Committees shall interpret the draft annual budget for public consultation at least 14 days before its approval by the full national committee.
(1) In public meetings with citizens, the following must be discussed:
(a) the draft five-year plan and the draft annual budget;
(b) the approved five-year plan and the annual budget;
(c) the results of the comprehensive analysis together with the final account.
(2) When discussing the proposals for a five-year plan and the draft annual budget, the main aim is to familiarise citizens with them so that they can participate immediately in their comments and suggestions and contribute to their mobilisation in line with national interests and needs. In doing so, citizens need to help national committees to ensure the elimination of incorrect increases in income for businesses and organisations by overcharging, deterioration of the quality of products and services and other incorrect methods leading to unearned profits and savings.
(3) When discussing the approved five-year plan and the annual budget, citizens' active participation in the provision of the tasks set out in the five-year plan and the annual budget must be obtained. The identification of citizens with last year's results must be carried out in such a way that citizens can actively participate in implementing measures to address shortcomings.
(4) During public consultation, the National Committee Board shall ensure that all comments and suggestions of citizens are recorded. The citizens' comments and suggestions are required by the Council to discuss and answer. If making comments and suggestions means improving the draft five-year plan and the annual budget, it must be reflected in the proposal. The Council of the National Committee shall report to the plenary of the National Committee on the progress and results of the public consultation and on the comments and suggestions of citizens when approving the five-year plan and the annual budget.
Main tasks of the national committee bodies in the financial management sector
National Committee Plenum
The membership of the National Committee on Financial Management shall in particular:
(a) establish, on the basis of government measures, political and economic guidelines for drawing up the draft annual plan and budget;
(b) discuss and approve the annual budget, including the budgets of the national committees of the lower grade;
(c) discuss regularly the implementation of the budget tasks;
(d) discuss and approve the report on the results of the annual comprehensive analysis and the final account.
National Committee Board
The Council of the National Committee shall, in particular, carry out the following tasks in the financial management sector:
(a) organise and monitor the performance of the financial management tasks of its own national committee and of the national lower-level committees. In particular, it shall regularly monitor the implementation of the budget,
(b) ensure the establishment, discussion and implementation of the annual budget;
(c) make changes to the budget by authorising the full national committee. It ensures and has the creation of budgetary and financial reserves. It provides the Councils of the National Committees with a lower degree of advance and transitional assistance to bridge the time gap between revenue and expenditure. It shall be guaranteed the financial obligations of the undertakings under its control,
(d) ensure the management, enhancement and protection of national assets within its jurisdiction. It shall check its proper implementation with its own national committee, with subordinate organisations as well as with national committees of a lower degree and with organisations subordinate to them,
(e) organise, with the participation of national committee commissions (hereinafter referred to as "the Commission"), members of the national committee and of the citizens, the monitoring and analysis activities of the national committee's financial management, regularly discuss the implementation of the annual budget and impose measures to address deficiencies;
(f) ensure that the annual comprehensive analysis and the preparation of the final account are carried out;
(g) be responsible for the proper and timely keeping of accounting records and operationally technical records with its own national committee and with its subordinate organisations, as well as with national committees of lower degrees.
The principles of accounting for national committees are governed by the Government. The accounting records are methodically managed by the Ministry of Finance.
ESTABLISHMENT, INVESTIGATION AND APPROVAL OF ANNUAL BUDGET AND FINANCIAL PLANS
Organisation of works
(1) The draft annual budgets and the annual financial plans shall be drawn up simultaneously by the national committees. National higher-level committees at all stages of planning and budgetary work assist national lower-level committees, especially local national committees.
(2) The ministries and central authorities are actively cooperating with the Regional National Committees in drawing up draft annual budgets and financial plans, taking part in the drafting of proposals directly in each region and, together with the Regional National Committees, addressing problems linked to ensuring the rapid development of the economy managed by the National Committees.
The National Committee and its institutions shall examine the draft annual budget and the draft annual financial plans of each sector. They shall carry out the verification in particular from the following aspects:
(a) how the indicators established by the higher authority have been respected and improved;
(b) how prospective, proportionate and comprehensive economic and cultural development is ensured, how the needs of the national economy are met in the territory of the national committee and whether key issues are addressed in the first place;
(c) whether there is no incorrect proposal for profit in the draft revenue plan, no undue price increase, no deterioration of quality, no provision of only profitable products and services, no failure to meet less profitable but the population of the required goods and services;
(d) how the establishment of long-term standards has contributed to the establishment of mobilisation plans and budgets and to the maximum multiplication and use of all the own resources of the economy managed by the national committees and to the mobilisation of local resources and reserves;
(e) whether the proposals were drawn up with the direct and active participation of workers and discussed with them.
(1) The Council of the Local or Urban National Committee will discuss the draft annual budget at the same time as the draft annual development plan of the Local or Urban National Committee. The proposal under consideration shall be submitted to the full of its national committee for consideration and shall simultaneously be forwarded to the Council of the district national committee.
(2) The draft annual budgets of local or urban national committees will be examined by the authorities of the district national committee. If the draft annual budget of the local or urban national committee does not correspond to the principles of sound establishment, in particular if the indicators provided for by the plenary of the district national committee are not provided, the authorities of the district national committee shall discuss with the board of the relevant local or urban national committee how the deficiencies are corrected.
(1) The draft annual budget of the district and county shall be drawn up mutatis mutandis in accordance with Article 24.
(2) The draft annual budget of the Region, together with a reasoned report, shall be presented by the Council of the Regional National Committee to the plenary of its National Committee for consideration, at the same time sending the draft to the Government, the State Planning Commission, the Ministry of Finance and the sectoral proposals to the relevant ministries (central offices).
Before submitting the draft annual budget to the higher authority, the Board of the National Committee shall organise and interpret the draft publicly.
(1) Following the submission of draft annual budgets and annual financial plans of each regional national committee, the relevant ministries (central offices) shall prepare an analysis of these proposals for each sector. This analysis, together with proposals for amendments and measures, shall be submitted to the State Planning Commission and the Ministry of Finance.
(2) The Ministry of Finance will examine the draft annual budget and the annual financial plan of the county as a whole and discuss it with the Councils of the Regional National Committees.
(3) If the draft annual budget and the annual financial plan submitted do not comply with the principles of sound establishment, in particular if government measures have been infringed, the Ministry of Finance or, where appropriate, the relevant ministries (central offices) shall discuss in their sectors with the board of the relevant Regional National Committee how the deficiencies have been remedied.
(4) The draft annual budgets of the counties in total and per region are submitted by the Minister of Finance to the Government as part of the state budget.
(1) After consulting the draft annual budgets of the National Committees, the Ministry of Finance shall notify the Councils of the Regional National Committees of the outcome of the negotiations in the Government and shall notify them of any changes made by the Government in the regional proposals.
(2) The Councils of the Regional National Committees whose proposals have been modified by the Government will make the necessary adjustments and shall notify their plenary and councils of the District National Committees, which shall act in parallel with the local (urban) national committees.
The National Committees shall manage from 1 January of the current year, pending approval of the regional budgets by the National Assembly according to draft budgets approved by the Government.
Approval of annual budgets
(1) Once the national budget has been approved by the National Assembly, the plenary of the Regional, Regional and Local (Urban) National Committees will approve annual budgets.
(2) At the time of the approval of the annual budgets, the Board of National Committees may derogate from the approved numbers if:
(a) maintain the basic indicators of the State Plan;
(b) comply with the fixed amount of the higher budget allocation or the higher budget contribution and maintain the budget balance.
(3) If the plenary of the national committees further increases their direct revenue, they will receive a percentage of that increase. The amount of this percentage shall be the same as that received by the national committee from the surplus.
(1) The annual budget, approved by the plenary of the national committee, shall be forwarded by the Board of the national committee to the Board of the national committee of higher degrees.
(2) It shall be reviewed by the Council of the national higher-level committee. If it is found that the objectives of the plan have not been complied with, that local needs, as well as revenue and expenditure, are wrongly secured, or that national interests have been infringed, it shall discuss appropriate measures to remedy with the Board of the Lower Level National Committee.
(3) The Council of the Regional National Committee will send the approved annual budget to the Ministry of Finance, the State Planning Commission and the relevant ministries (central offices) for each sector.
(4) The Ministry of Finance and the relevant ministries (central offices) will examine whether the objectives of the plan have been complied with and whether local needs, as well as revenue and expenditure in line with national needs, are correctly secured. If they find that the consistency between local and national interests has been infringed, they shall discuss the necessary measures to remedy the relevant Council of the Regional National Committee or submit the necessary proposal to the Government.
The approved annual budgets shall be discussed by the national committees at public meetings with citizens.
Establishment of State revenue plans
(1) At the same time as the draft five-year plan and the annual budget, the national committees and their bodies draw up five-year and annual plans for those State revenue for which the national committees are responsible, in accordance with the guidelines and measures of the Government.
(2) The Ministry of Finance's directives apply to the establishment of State Income Plans administered by national committees.
(3) The Government determines for each regional national committee the amount of State revenue administered by the national committees, broken down into the main types of income.
Budget and financial reserve
(1) When drawing up the draft budget and implementing the budget, the national committees shall establish a budget reserve of all stages.
(2) From the surpluses of the economy of recent years, national committees create a financial reserve, which is recorded in a separate account. Any non-implementation of the budget reserve increases the surplus of the national committees.
(3) The budgetary and financial reserves are used by the national committees to accelerate the pace of economic and cultural construction, to concentrate the funds for financing long-term actions, to pay for extraordinary tasks and to make justified changes in tasks. The budget and financial reserve also serve to bridge the time gap between revenue and expenditure. The budget and financial reserve may also increase the allocation to national committees of lower degrees.
(4) Specific directives of the Ministry of Finance apply to the creation and use of budgetary and financial reserves and to the acquisition of investment from decentralised sources.
MANAGEMENT BY BUDGET
Principles of sound budgetary implementation
Implementation of the budget and the financial plans of enterprises must be organised in close cooperation with citizens in order to achieve better economic results than anticipated by the plan and budget. Therefore, national committees and their bodies, in close cooperation with the authorities of the Revolutionary Trade Union Movement and other workers' organisations, take care of the development of socialist competition in all sectors in their field of competence and the development of competition in national committees.
The budget management must ensure, in particular, that:
(a) the creation of financial resources is in line with the interests of the company as high as possible;
(b) there has been no misperformance of profits, overcharging, unauthorised price increases, deterioration of quality, performance of profitable products and services only, and failure of less profitable but population of required goods and services;
(c) allocations to undertakings have been made available in accordance with the implementation of business plans;
(d) the prescribed contributions to the higher budget have been made at specified dates;
(e) budgetary expenditure has been spent economically, efficiently and efficiently, in particular in order to proceed economically with the implementation of expenditure budgeted for the wage fund, personal expenditure outside the wage fund and unpaid services, and to reduce administrative expenditure effectively and consistently.
(1) In all proposals for measures and resolutions of national committees and their bodies, the consequences of their economic and financial consequences must be considered and quantified.
(2) At the same time, all measures taken by the national committees and their bodies, which increase expenditure or reduce revenue, must be covered by the payment of increased expenditure or the reimbursement of revenue losses.
(1) In the event of failure to fulfil the tasks of the development plans and budget tasks, in the event of breach of financial and budgetary discipline, and in the event of defects in the accounting records and property records of the national committees of the lower level, the Board of the National Committee of the Higher Level shall be entitled to limit or suspend financing.
(2) The Ministry of Finance shall be authorised, in the cases referred to in paragraph 1, after consulting the Regional National Committee, to limit the funding of the Regional National Committee, the sector or organisation subordinate to the Regional National Committee and the National Committees of the Lower Level.
(3) The right of limitation or interruption of financing shall lie with the authorities referred to in paragraphs 1 and 2 even if the national committee, its bodies and the subordinate organisations have not implemented the corrective measures provided for within the time limit set by those authorities.
(4) The right to limit or interrupt funding is also associated with the right to draw the funds to be transferred to the national committee budget from the current account of the organisation in the Czechoslovak State Bank.
Reimbursement of expenditure on budget unsecured tasks
Amendments to the budget
(1) Amendments to the budget may be made by the authorities of the National Committee on the basis of the mandate of the Plenary National Committee only if the binding tasks of the development plan and the consistency between the development plan and the annual budget are not undermined. If changes are made to the development plan, the necessary budgetary measures must be proposed at the same time by the authority proposing the change to the plan.
(2) Only the national committee's budget may be exceeded
Contents
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Oddíl první
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Oddíl třetí
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Oddíl čtvrtý
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Část druhá
Oddíl první
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Oddíl třetí
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Oddíl čtvrtý
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Oddíl pátý
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Část třetí
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Část čtvrtá
Oddíl první
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Oddíl druhý
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Část pátá
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Část šestá
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Regulation Information
| Citation | Decree No. 78 / 1960 Coll., on the Financial Regulations of National Committees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.06.1960 |
|---|---|
| Effective from | 01.07.1960 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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