Decree No. 78 / 1977 Coll.
Ordinance of the Federal Statistical Office and the Federal Ministry of Finance on the introduction of unified models of initial records and routine entries in the information system of organisations
Valid
Effective from 01.01.1978
78
DECLARATION
Federal Statistical Office and Federal Ministry of Finance
of 18 November 1977
on the introduction of uniform models of initial records and routine entries in the information system of organisations
The Federal Statistical Office pursuant to § 35 (2) and the Federal Ministry of Finance pursuant to § 35 (3) of Act No. 21 / 1971 Coll., on a single system of socio-economic information, provides:
For the purposes of the uniform initial capture of socio-economic phenomena and the rational conduct of normal entries on these phenomena in socialist organisations (hereinafter referred to as "organisations') 1, this decree provides for the harmonisation of models of initial records and routine entries in the organisation information system2) (hereinafter referred to as" records and entries') and for the introduction of unified models in organisations.
(1) The Federal Statistical Office and the Federal Ministry of Finance, in cooperation with the competent central authorities, shall consolidate records and entries, (3) the use of which goes beyond the competence of one central authority.
(2) Records and entries with a range of applications not exceeding the scope of one central authority may, unless this is paid by the Federal Statistical Office or the Federal Ministry of Finance, unify the competent central authorities; by analogy, records and entries with a scope of application not exceeding the scope of one of the Central Article of the proceedings may, unless the central competent authority so requests, unify the Central Article of the proceedings.
(3) Organisations may, when creating and developing their information system (4), adjust records and entries which have not been unified in accordance with paragraphs 1 and 2 in their own capacity.
The models of records and entries shall be harmonised according to the factually defined sections (areas) of socio-economic information (labour and wages, basic resources and investments, sales and supplies, etc.) and, where appropriate, the needs of the national economy sector.
(1) The Federal Statistical Office and the Federal Ministry of Finance declare uniform models of records and entries as:
(a) binding, in respect of which organisations may not alter their content or their form, unless, exceptionally, otherwise specified in individual cases,
(b) type, i.e. binding only in specified content, not in form; organisations may distribute and, where appropriate, complement the content as they require,
(c) indicative (recommended) which are not binding on organisations in terms of content or form.
(2) The models of records and entries, indicating the degree of commitment and the date of effectiveness, are announced by the Federal Statistical Office and the Federal Ministry of Finance in the Central Statistical Authorities' Rapporteur and the Financial Rapporteur. 5)
(1) Binding and type models of records and entries are required to be introduced by the organisation in accordance with the level of commitment laid down, regardless of how (by what technique) the data contained therein are processed.
(2) If the form of binding models (Section 4 (1) (a)) prevents the processing of data by computer means, organisations - unless the Federal Statistical Office or the Federal Ministry of Finance introduces special designs for this purpose - via its superior body the Federal Statistical Office and, in the case of models intended for accounting records and entries, the Federal Ministry of Finance for their necessary adjustment. In doing so, the bodies superior to the organisations are required to ensure the maximum degree of uniformity of such adapted designs for all subordinate organisations.
The Federal Statistical Office or the Federal Ministry of Finance may, according to its mandate (6), authorise, in justified cases, exceptions to the proposal of the competent central authority from the content or form of the binding designs and from the content of the types of models, or extend the date of introduction of individual models.
This Decree shall take effect on 1 January 1978.
Minister of Finance of CSSR:
Lér, CSc., v. r.
Chairman of the Federal Statistical Office:
Qazimour v. r.
1) Paragraph 14 of the Economic Code (the full text published under No 37 / 1971 Coll.).
2) Government Decree No. 153 / 1971 Coll., on the Information System of Organisations.
3) § 47 of the Decree of the Government of CSSR No. 153 / 1971 Coll., on the Information System of Organisations.
4) Article 15 of Act No. 21 / 1971 Coll., on a unified system of socio-economic information.
5) Forms of uniform models of records and entries are published by the Statistical and Record Publishing of forms, n., Prague and the Statistical and Record Publishing of forms, n., Bratislava.
6) Paragraph 4 (1) and (2) of Act No. 21 / 1971 Coll., on a single system of socio-economic information.
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Regulation Information
| Citation | Decree of the Federal Statistical Office and Federal Ministry of Finance No. 78 / 1977 Coll., on the introduction of unified models of initial records and routine entries in the information system of organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.11.1977 |
|---|---|
| Effective from | 01.01.1978 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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