Government Decree No. 83 / 1950 Coll.
Regulation implementing certain provisions of the Budget Act for 1950
Valid
Effective from 01.01.1950
83.
Government Regulation
of 13 June 1950
implementing certain provisions of the budget act for 1950.
The Government of the Czechoslovak Republic orders pursuant to Act No. 35 / 1950 Coll., establishing the State Budget of the Czechoslovak Republic for 1950 (Budget Act):
Use of balance sheet loans by purpose.
(1) The amount of the appropriations determined by the State Budget (hereinafter referred to as "loans") to cover expenditure of a kind (Section 2, first sentence of the Budget Act) is, unless otherwise provided for in the Budget Act (Sections 3, 4, 5, 6, 7, 12 and 18 of the Budget Act), the limit for reimbursement of expenditure. The amounts entered shall be considered as loans in the budgets of the national committees for non-investment expenditure after adjustment under Article 17 of the Budget Act.
(2) The necessary needs under the second sentence of Paragraph 2 of the Budget Act may be considered as necessary only those needs, the urgent satisfaction of which requires the fulfilment of obligations based on the law or on any other legal reason or the fulfilment of the necessary tasks of the State, in particular the implementation of a five-year economic plan and the ensuring of the unimpeded functioning of the administration. The necessity of the need is primarily assessed in terms of the interest of the whole State, not just in terms of the area concerned or the field of administration concerned.
(3) Loans authorised for a specific purpose may be used, even if the conditions laid down in Section 2 of the Budget Act are met, only to the extent strictly necessary to achieve that purpose. This shall also apply to the release of settlement advances which may be authorised only within the limits of the relevant provisions and at the level necessary for the purpose and which may only be used until 31 December 1950, if the expenditure referred to in the second sentence of Paragraph 9 of the Budget Act is incurred by 15 February 1951.
(4) If loans from which the State, through the Central Authority, supports construction investments and the purchase of real estate by entities outside the field of government are classified elsewhere than in Chapter 21 of the State Budget, the use of such loans must be discussed in advance with the Ministry of Technology (technical and technical).
(5) Where national committees have in their budget contributions to construction investments and the purchase of real estate by entities outside the field of government, such contributions may be made only after prior technical examination.
Credit transfers. - Basic provisions.
(1) If the transfer of budget credits (Section 3 of the Budget Act) is to cover expenditure for which, in the credit of the relevant group of accounts or sub-groups, the detailed budgets of the various chapters of the national budget (the individual chapters of the national committee's budget) have either not been remembered at all or to which it was remembered, but the amount of the budget is not sufficient for them, this can only be done within the same chapter with the exceptions below.
(2) When providing payment by transfer, the authorities and the authorities first exhaust all the possibilities within their own field of competence. At the same time, they shall take account of the possibility that the reimbursement should be ensured first in the lowest budget sector (subsection) and, if not possible, gradually within the relevant higher budget sector (section, part).
Transfers of loans within the scope of the national committees.
(1) National Committees may, in their field of competence, provide for reimbursement of expenditure pursuant to Article 2 (1) by transfer to the relevant chapter of their budget:
(a) under credit of the same account group (s);
(b) each other between accounting groups of account classes 0, where necessary to meet the investment needs included in the implementation plan, up to the amount of the investment amounts under the investment implementation plan;
(c) between 10 and 13;
(d) between the accounting sub-groups 30c and 31b,
(e) from the account sub-group 30c to the account sub-group 30b, but not vice versa,
(f) from sub-group 31b to sub-group 31a, but not vice versa;
(g) from sub-group 32b to sub-group 32a but not vice versa;
(h) between 33 and 39 and their sub-groups, where transfers to 35, 37 and 38 may be made only if the necessary remuneration cannot be secured by transfer between their own sub-groups (35b and 35c, 37a and 37b, 38a and 38b);
(ch) from account group 44 to account groups 43 and 42 but not vice versa;
(i) between 42 and 43 accounting groups.
(2) Local national committees, the accounting expenditure of which is divided into groups only, may, under their own responsibility, also provide for reimbursement of expenditure by transfer between groups of accounts 30 and 31.
(3) Where savings have been made on the relevant loans by the absence of certain measures for which the full or partial remuneration of the candidates is intended, such savings may be used in the manner set out in the preceding paragraphs only with the agreement of the Supervisory National Committee (Authority).
(4) National committees shall be required to notify retrospectively the measures taken pursuant to paragraphs 1 and 2 - with the exception of those referred to in paragraph 1 (a) - to the supervising national committee and, as regards the regional national committees (central national committee of the capital of Prague), to the central office responsible for matters within quarterly deadlines.
Transfers of loans by national committees with the agreement of the monitoring national committee (central offices) within the same chapter.
If the National Committee is unable to provide the remuneration in accordance with § 3 (1) and (2), the National Supervisory Committee shall request in advance, and if it is the Regional National Committee (Central National Committee of the City of Prague), the central authority responsible for the transfer of the credit from another account group (sub-group) of the same chapter of its budget; it shall indicate in the application a duly substantiated proposal for the transfer.
Transfers of loans by national committees with the agreement of the supervising national committee (central offices) between chapters.
If the new or higher expenditure cannot be reimbursed in the manner set out in Section 4, the national committee should request prior approval from the supervising national committee to move from savings to loans of other chapters of its budget and shall state in the request a duly substantiated proposal for the transfer. The Regional National Committee or the Central National Committee of the City of Prague shall request approval of such a transfer by the Central Authority in whose chapter the credit is to be exceeded. That central office shall decide on the transfer in agreement with the central office from which savings are to be used. If there is no agreement between central authorities, the government shall decide on such cases.
Transfers of credit between budgets of different national committees.
(1) If the local national committee or district national committee is unable to provide remuneration under its budget or through the use of loan transfers between chapters, it shall request other reimbursement measures. The Supervisory National Committee may authorise credit overruns if it provides for reimbursement
(a) in its own budget; or
(b) the use of credits in the budget of another national committee of its district on the basis of measures taken by the Ministry of Interior in agreement with the Ministry of Finance, the central office responsible and the Supreme Accounting Audit Office pursuant to § 18 (b) of the Budget Act.
(2) If the district national committee is unable to provide a remuneration for the local national committee or in the manner referred to in paragraph 1, it shall request another reimbursement from the regional national committee.
(3) In the case of single national committees, transfers between loans intended for folk administration in the municipality and other loans of their budgets are permitted only with the approval of the Regional National Committee.
(4) If the Regional National Committee is unable to provide the reimbursement required for the Regional National Committee referred to in paragraph 1 or for the Local National Committee in a similar manner, the competent central authority shall request such reimbursement. The same procedure shall apply if it is to ensure that the remuneration is paid for the own expenditure of the Regional National Committee or the Central National Committee of the City of Prague. The Central Authority may authorise credit overruns if it provides payment under its Chapter
(a) in the savings of loans for expenditure common; or
(b) the use of loans in the budget of another Regional National Committee on the basis of measures taken by the Ministry of Interior in an agreement with the Ministry of Finance, the Central Office responsible and the Supreme Audit Office pursuant to § 18 (b) of the Budget Act.
The Central Authority shall seek prior approval from the Ministry of Finance and the Supreme Accounting Audit Office for the authorisation of the transfer referred to in paragraph 4 (a). In doing so it shall be treated mutatis mutandis in accordance with the provisions of § 7 (2), third sentence and the following sentence.
Transfers of loans with other government bodies.
(1) The other offices which are directly subordinate to the central offices (for example, the Mining Government, the State Territorial and Cartographic Institute, the Cage and Puncture Directorate, the Patent Office, the State Office for Damage Damage) shall, in the course of the transfer procedure in the framework of loans authorised by the State Budget, proceed in a similar manner to the Regional National Committees.
(2) In their field of activity, the central authorities carry out, mutatis mutandis, credit transfers between the 30 and 30b sub-groups of accounts in the framework of the loans authorised by the State budget for the provision of remuneration, in accordance with Article 3. In other cases, as well as in the case of mutual transfers between expenditure of central, Czech and Slovak countries, the relevant chapter of the state budget, the approval of the Ministry of Finance and the Supreme Accounting Audit Office is required. In such a case, the Ministry of Finance shall send the file material with its opinion to the Supreme Audit Office, which shall be entitled to exercise its objection within 8 days. If there is no agreement on his objections, the Government shall decide on them in a meeting attended by the Chairman of the Supreme Accounting Audit Office. The Government shall also notify its decision in writing to the Chairman of the Supreme Accounting Audit Office.
Credit transfers. - General provisions.
(1) The transfer procedure must be carried out before the legal title from which expenditure is to be incurred is established. Paragraph 3 (4) and (5) of the Budget Act is to be taken into account in the transfer procedure. If a credit in account class 4 is to be exceeded and the excess cannot be paid by savings on other loans of the same class, the Government's consent is needed for such a measure. The savings on loans in class 4, determined by the State budget for investment contributions, can only be used to cover a higher investment expenditure requirement (account class 0).
(2) Movements in accordance with § § 3, 4, 5 and 7 must contain the confirmation of the accounting office concerned, after another body providing the accounting service (hereinafter the "accounting office") that the payment may be made in the proposed manner. The accounting office should therefore keep a record of all eligible expenditure and of all credit-linked charges. That is why all the referees are obliged to send accounts to record not only the files giving the order for payment, but also the files weighing the balance sheet loans, in particular those closing orders and deposits.
(3) The amount used by the transfer is bound as a permanent saving in the credit of the relevant account (sub-account) - after the account group in the budgets of the local national committees in municipalities up to 3,000 inhabitants.
(4) The dates of approval of the Supervisory National Committee, the Central Office or the Ministry of Finance are recorded in the files, in the books and in the accounts.
(5) The Ministry of Finance may, in agreement with the Supreme Accounting Audit Office and as regards the National Committees, also allow derogations from the previous provisions in individual cases in agreement with the Ministry of Interior, if necessary.
Acceptable overruns of off-balance-sheet loans.
The approval of the supervising national committee (central office) is required to exceed the credits provided for in Section 4 (1) of the Budget Act. The excess credit pursuant to Article 4 (2) of the Budget Act falls within the competence of the relevant national committee, which shall notify such cases to the supervising national committee (central office) in the manner referred to in Article 3 (4).
Reimbursement of salaries of transferred staff.
When relocating staff (Section 6 of the Budget Act), the current service office shall arrange for the binding of the relevant balance sheet loans and shall notify the amount of the amount it has committed to the new service office. The new office of service may, without further procedure, exceed the loans intended for personnel costs by an amount so linked.
Excess of loans chapters.
The prior approval of the Government under Section 7 of the Budget Act on expenditure which cannot be reimbursed in any of the ways set out in Sections 3, 4, 5 and 6 of the Budget Act is not required - except where the expenditure resulting from the Act is:
1. where there is an overshoot resulting from a higher investment need as a result of the implementation or amendment of implementing plans,
2. if there is a new expenditure or an increase in expenditure due to a change in scope. In such a case, the Ministry of Finance may, in agreement with the Supreme Accounting Audit Office and the competent central authorities, give its consent on condition that the inclusion of new expenditure or expenditure overruns is covered by a permanent saving of the same amount in a chapter where the budget was originally remembered,
3. If there are unforeseen expenses, the execution of which must be effected immediately, since there is a danger of delay. Such a measure may be taken by the Central Competent Authority in agreement with the Ministry of Finance and the Supreme Accounting Audit Office; then request the Government's approval.
Burden of state budgets for years to come.
(1) Measures that go beyond the approved budget in time and their consequences burden state budgets for years to come shall be considered, in so far as they are not measures under the law, in particular the establishment of funds, the setting up of new honorary doctorates and lectorates in universities, the extension of offices and public authorities, the establishment, after the extension of other facilities, the conclusion of new rental contracts, the issue of new periodical printing and long-term orders, where such measures would result in a new or increased cost to the Treasury.
(2) Such a measure may be implemented in the field of its own competence or approved by the Central Authority, in individual cases up to CZK 250,000 per year and in total of all cases up to CZK 4,000,000 per year. In other cases, approval of the Ministry of Finance is required.
(3) The provisions of paragraphs 1 and 2 shall not apply to the management of national committees; they are subject to special provisions.
The timing of the loans.
(1) The use of authorised loans pursuant to the first sentence of Paragraph 9 of the Budget Act shall be regarded as a money voucher issued by a payment note issued by 31 December 1950 and delivered to the accounting office for the provision of the Order by no later than 5 January 1951, with the representative offices no later than 31 January 1951. If the use of the loans is made under the second sentence of Paragraph 9 of the Second Budget Act, the voucher must be issued by 15 February 1951 at the latest and by 20 February 1951 at the latest, at the representative offices by 20 March 1951 at the latest.
(2) Payment orders issued in 1950, after 15 February 1951, but delivered to the accounting office after the relevant deadline referred to in paragraph 1 have expired, shall be refunded.
(3) The amounts needed to pay the commitments due in 1950 are to be referred to, unless otherwise provided by the budgetary law (Section 9, second sentence), in that year. The reimbursement of expenditure to be charged to the State budget loan for 1950 must not be postponed to the cost of loans for years to come.
(4) Referring to money to cover liabilities arising after 31 December 1950 or creating any other reserve on credit savings is not permitted.
Final provisions.
(1) The credit authority and the authority pointing out that the provisions of the budgetary law and this Regulation have been taken into account shall be responsible under the relevant rules.
(2) Proposals for expenditure under free consideration must be submitted to an austerity officer to assess their effectiveness and proportionality.
(3) To manage investment loans, it is necessary to submit a confirmation that the action is included in the implementation plan.
(4) The accounting office will examine the accuracy of the data in all the files implementing State expenditure or revenue. If the information is correct and if the voucher corresponds to the law and this Regulation, payment shall be made (income shall be booked).
(5) If the accounting office objects to a payment order (an income settlement order), it shall state in the file why it cannot be executed and return the file without execution to the pointing authority.
(6) If the referring authority does not agree with the opinion of the accounting office, it shall refer the matter to the head of the Office - at the Ministry of the Minister, at the National Committee, by means of the relevant officer. The written decision by the Office's heads (Chairman of the National Committee) is final. If such a decision orders the execution of a voucher to which the accounting office does not agree, the accounting office shall arrange a payment (income) and shall make a brief statement in the accounts showing the number of the file to which the order against its objections has been redirected. The referring authority (National Committee) shall, however, notify such cases to the Ministry of Finance, to the Supreme Audit Office and, in the case of the Central Office, to the Ministry of Finance.
The effectiveness of a government order.
This Regulation shall enter into force on 1 January 1950; they shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Broad v. r.
Cable v. r.
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Regulation Information
| Citation | Government Decree No. 83 / 1950 Coll., implementing certain provisions of the Budget Act for 1950 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 08.07.1950 |
|---|---|
| Effective from | 01.01.1950 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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