Government Decree No. 81 / 1965 Coll.
Government Decree on the transfer of jurisdiction in the field of accounting and on the amendment of accounting principles
Valid
Effective from 01.09.1965
81
GOVERNMENT REGULATION
of 13 July 1965
on the transfer of competence in the field of accounting and amending accounting principles
The Government of the Czechoslovak Socialist Republic orders pursuant to § 1 paragraph 1 (a) of Act No. 143 / 1949 Coll., on Changes in the Organisation of Public Administration and in the jurisdiction of its bodies, and under § 44 of Act No. 23 / 1963 Coll., on People's Control and on National Economic Records:
The scope of the methodological management of the accounting records and the supervision of its implementation by the Ministry of Finance pursuant to § 44 of Act No. 23 / 1963 Coll., on People's Control and on National Economic Records and under Government Regulation No. 30 / 1958 Coll., laying down the principles for accounting records (Accounting Principles), passes to the Central Commission of Human Control and Statistics.
Paragraph 11 (2) of Decree-Law No 30 / 1958 Coll., laying down the principles governing accounting (accounting principles), as amended by Article 1 of Decree-Law No 120 / 1961 Coll., is replaced by the following:
"(2) The correctness and admissibility of the underlying transactions recorded in the accounting documents shall be directly responsible for the personnel who have ordered or approved the execution of those operations under their responsibility; These workers are also required to ensure a consistent and continuous control of their performance.
(3) Workers who draw up or participate in the circulation and processing of accounting documents are required to check them for their veracity before they are entered in the accounts. Exceptionally, accounting documents may be checked after accounting
(a) if there are documents in large quantities and their total value is small; or
(b) when the organisation of the ledger is aware of the organisation of the ledger as a set made up of punch-card machines or automatic computers and the possibility of checking the accounting documents only after entry into the accounts necessarily results from the procedure of working in the mechanical or automated processing of accounting documents.
(4) The management organisation shall determine, taking into account the degree of seriousness of the operations and the specific conditions and needs of the organisation, the range of operations for which the personnel who draw up or participate in the production and processing of accounting documents must also check the admissibility of the operations recorded in the accounting documents before the accounting documents are entered in the accounts.
(5) The head of the organisation shall determine which staff and to what extent the accounting documents and operations referred to in paragraphs 3 and 4 shall be checked.
(6) Where a worker designated to check operations finds an unacceptable operation, certified by accounting documents, he shall inform the worker who ordered or approved it; If this persists in its implementation or does not agree with the measures to eliminate the consequences of an unacceptable operation already carried out, the staff member for the control of operations shall be obliged to inform the head of the organisation or his representative in writing and, in serious cases, the relevant Regional Commission of People's Control and Statistics (the Municipal Commission of People's Control and Statistics in Prague) or the Central Commission of People's Control and Statistics, if the organisation is subject to control by the specified authorities of the People's Control *).
(7) Leaders of the departments concerned shall be required to provide the necessary explanations or expert opinions to the staff who check the accuracy of the accounting documents or the admissibility of the operations.
(8) Where accounting officers have not been designated by the head of the organisation to check the veracity of the accounting documents or the admissibility of transactions, they shall re-check the validity of the persons who ordered, approved or carried out the operations before the accounting documents are entered in the accounts; simultaneously check the completeness of the required particulars of the accounting documents (original and collection documents). ';
This Regulation shall enter into force on 1 September 1965.
Shimonek v. r.
*) Act No. 23 / 1963 Coll., on People's Control and on National Economic Records and Statutes of People's Control Bodies, published in No. 5 / 1963 Bulletin of the Central Commission of Human Control and Statistics and registered in No. 17 / 1963 Collection of Laws.
Contents
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Government Decree No. 81 / 1965 Coll., on the transfer of jurisdiction in the field of accounting and on the amendment of accounting principles |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.08.1965 |
|---|---|
| Effective from | 01.09.1965 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0