Decree of the Minister of Finance, Chairman of the State Commission for the Development and Coordination of Science and Technology and Chairman of the State Planning Commission No. 88 / 1963 Coll.
Decree of the Minister of Finance, Chairman of the State Commission on the Development and Coordination of Science and Technology and Chairman of the State Planning Commission on the Financing of the Non-Investment Costs of Science and Technology Development
Valid
Effective from 01.01.1964
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88.
DECLARATION
Minister of Finance, Chairman of the State Commission for the Development and Coordination of Science and Technology and Chairman of the State Planning Commission
of 30 November 1963
on the financing of the non-investment costs of the development of science and technology
Minister of Finance, Chairman of the State Commission for the Development and Coordination of Science and Technology and Chairman of the State Planning Commission, pursuant to Section 11 of Act No. 83 / 1958 Coll., on the Adjustment of Financial Planning and Financial Management of National Enterprises and other Economic Organisations of the State Socialist Sector, Section 20 (1) (a) of Act No. 8 / 1959 Coll., on the State Planning Commission, Section 8 of Act No. 17 / 1962 Coll., on the Establishment of the State Commission for the Development and Coordination of Science and Technology and Section 6 of Act No. 52 / 1963 Coll., on the State Planning Commission:
Preliminary provisions
(1) The development and full use of science and technology is a crucial factor in the further development of production forces and the qualitative growth of production in all sectors of the national economy. The management of the development of science and technology must therefore be focused on the maximum efficiency of meeting the current and prospective needs of society, particularly in the field of material production.
(2) The extraordinary importance of science and technology for ensuring the substantial and sustained growth of social productivity requires greater attention to its financial security, in addition to the issues of cadre and material security for the development of science and technology.
(3) The quality, material and financial needs of the development of science and technology are ensured in the various parts of the national development plan of the national economy and of the national budget (financial plans), which in total constitute the scientific and technical fund.
This Decree provides for the financing of non-investment costs for the management of the tasks of the development of science and technology (hereinafter referred to as "tasks') and other non-investment costs for the development of science and technology in state organisations. *)
Non-investment costs
The non-investment costs of the development of science and technology pursuant to § 2 are the costs
(a) to deal with research tasks in the field of natural, technical and social sciences, the tasks of preparing new techniques and technologies (including the tasks of preparing specialisation and concentration of production), the tasks of technical standardisation and the tasks of typing in construction as set out in the science and technology development plan, * *)
b) to deal with the tasks of experimental projects and structures as set out in the science and technology development plan, * *)
(c) the development of science and technology, not included in the cost of addressing a particular task, as set out in the science and technology development plan;
(d) for the development of science and technology, provided directly in the budgets of ministries (central bodies), * * *) and regional national committees.
The costs of dealing with the tasks referred to in Article 3 (a) shall be:
(a) costs of self-solving tasks, i.e. all their part-tasks and stages, except for the stage of adoption (overrun) of the production of new products and the adoption of new production technologies;
(b) the additional costs of the acquisition (overrun) of new products and the adoption of new production technologies resulting from the task;
(c) bonuses and fees for carrying out tasks. †)
(1) The costs of self-solving the tasks referred to in Article 4 (a) also include:
(a) the procurement of individual test and experimental equipment, machinery and special equipment, including related safety and hygienic equipment and construction work, which are necessary to resolve (fulfil) the task (in the case of state tasks main or individual) but are not intended in advance in the relevant state organisation to deal with another task or to equip it with essential means;
(b) the acquisition of temporary verification operations (semi-operations and experimental operations), where such operations are necessary to resolve the task and are not included as permanent posts in a scientific research and development base or are not intended in advance in the relevant state organisation for the purpose of securing production tasks or, where appropriate, for its equipment, basic means; temporary verification operations (semi-operations and experimental operations) where the planned acquisition costs exceed 1 million CZK shall be approved by the State Commission for the Development and Coordination of Science and Technology,
(c) putting into fully reliable operation of the operational set of new or reconstructed production capacity, caused by the use of non-operational machinery and equipment which are the result of the task;
(d) coordinating tasks; In so doing, the costs of coordinating a comprehensive state task shall be included in the costs of addressing the main state task, which is addressed by a state organisation responsible for coordinating a comprehensive state task.
(2) The costs referred to in paragraph 1 (c) include:
(a) the costs of the necessary adjustments and changes to non-operational machinery and equipment;
(b) the costs of the necessary adjustments and changes to standard machinery and equipment which have been used according to the project in one file with non-operational machinery and equipment;
(c) the other costs of putting into a fully reliable operation of the operating file, except those which the investor is obliged to pay under the relevant regulations. *)
(1) Multiple costs of the acquisition (overrun) of new products and the adoption of new production technologies according to § 4 (b). (b) means the difference between the actual own costs of production in its acquisition (including the costs of special tools and preparations consumed in the acquisition) and the planned own costs of production after the start of normal (mass, serial, small-scale, repeated) production; For the calculation of the difference, the monthly, quarterly, but not more than annual planned own costs shall be used in the year of the start of normal production.
(2) The acceptance (overrun) of the production of new products and the adoption of new production technologies ends with the beginning of normal production and must be defined in advance for each task of the scientific and technical development plan,
(a) in the case of mass and series production, by the quantity or time and, where appropriate, by the quantity or time of manufacture;
(b) for small-scale and repeated production, the production of the first piece.
(3) The details for each sector and sector shall be determined, taking into account the specific conditions, by the relevant ministries (central authorities).
The costs of dealing with the tasks of experimental projects and structures pursuant to § 3 (b) are:
(a) costs of developing experimental projects and carrying out experimental structures to the extent specified by specific regulations, * *)
(b) premiums and fees for carrying out tasks. * * *)
The costs of the development of science and technology under § 3 (c) are costs
(a) scientific, technological cooperation and scientific and technological contacts with abroad;
(b) scientific, technical and economic information;
(c) to scholarships, †) provided for in the curriculum for the education and improvement of qualifications of science and technology personnel;
(d) heads of trade centres for the coordination of the development of science and technology;
e) on the possible further activity of the research and development base, † †), which results from their work in the field of science and technology development.
Financing sources
(1) The sources of financing for the non-investment costs of the development of science and technology are:
(a) the State budget;
(b) the technical development fund;
(c) remuneration from the buyers.
(2) The funds to finance the non-investment costs of the development of science and technology cannot be used for purposes other than those laid down in this Decree.
State budget
(1) The resources of the State budget shall be paid:
(a) the costs of self-solving State tasks in state economic organisations and in special budgetary organisations, with the exception of those borne by the client (§ 17);
(b) the additional costs of the acquisition (overrun) of new products and the adoption of new production technologies for state tasks, in the cases specifically provided for in the science and technology development plan;
(c) bonuses and remuneration for carrying out State tasks;
(d) the cost of the development of science and technology pursuant to § 3 (d);
(e) all expenditure incurred by budgetary organisations on scientific research and development bases.
(2) State economic and special budget organisations are allocated State budget funds in the form of special-purpose financing.
(3) Where a budgetary organisation solves tasks to order non-budgetary organisations, the costs of dealing with these tasks shall be invoiced to the contracting entities; the payments from the client are budgeted and are revenue from the state budget.
The resources of the State Budget to cover the cost of the State tasks shall be allocated to those workplaces which determine the methodological guidelines; *) the designated workplaces shall reimburse the costs of these funds to other public tasks solvers, with the exception of reimbursement of costs to the budgetary organisations which provide them in their budget.
Technical Development Fund
(1) The technical development fund shall be established by:
(a) state economic organisations which carry out tasks in the field of science and technology development;
(b) specific budgetary organisations to be designated by the relevant ministries (central authorities) and regional national committees in agreement with the Ministry of Finance, the State Commission for the Development and Coordination of Science and Technology and the State Planning Commission.
(2) A technical development fund established before the entry into force of this Order * * is deemed to be established in accordance with the provisions of this Order.
(1) The technical development fund consists primarily of its own costs.
(2) The amount of the development of the technical development fund is determined by the state plan for the development of the national economy.
(3) The technical development fund further increases:
(a) the shares in the excess profit determined by the State budget;
(b) allocations from centralised resources of the technical development fund from superior bodies (Section 14);
(c) transfers of technical development fund funds from other state organisations (Section 15);
(d) revenue obtained from the use of tangible items under Article 28, where the costs of the task in question have been borne by the technical development fund;
(e) transfers of other resources under the applicable rules. * * *)
Part of the resources of the technical development fund shall be centralised, as appropriate, with the competent authorities; the amount of contributions in the centralisation of these funds shall be determined by the competent authority, as a general rule, on a case-by-case basis.
The resources of the technical development fund may be transferred between the organisations referred to in Article 12 (1) in order to cover the costs of joint management of tasks or the contribution to the cost of the task.
(1) The resources of the technical development fund shall be paid:
(a) the cost of dealing with all the tasks referred to in paragraphs 4 (a) and 4 (c), with the exception of the State tasks and the costs to be borne by the client;
(b) the additional costs of the acquisition (overrun) of new products and the acquisition of new production technologies pursuant to Article 4 (b), including for State tasks, unless it is specified in the science and technology development plan that these additional costs are also borne by the State budget;
(c) the cost of developing science and technology pursuant to Section 8.
(2) The allocation from the centralised resources of the technical development fund from the superior bodies shall be used to cover the costs of dealing with the tasks referred to in Section 4 and the costs of developing science and technology referred to in Section 8, to be determined by the superior body.
(3) The costs of solving tasks resulting in products being mass, serial, small-scale or repeatedly manufactured, with the exception of State tasks, shall be borne by the manufacturer of such products from his technical development fund.
(4) Unspent funds from the technical development fund are not forfeited at the end of the year.
Reimbursements from the Buyers
(1) Buyers pay suppliers (solvers) the cost of the tasks ordered (sub-solutions) *)
(a) by State budget resources for State tasks;
(b) the resources of the technical development fund for other tasks.
(2) Buyers pay the cost of solutions and production to suppliers (solvers) completely newly designed and conceptually processed ordered products (unique products) for which there is no view of further production even in similar execution and costs of ordered works, which represent a technically new, previously unused solution and are therefore included as tasks in the development plan for the science and technology of suppliers (solvers) *)
(a) funds to finance investment construction, if they are intended for investment construction;
(b) by circulatory means, provided that they are intended for production consumption or export.
(3) The cost of solving and producing unique products shall be borne by the means referred to in paragraph 2, even if the solver, manufacturer and user is the same organisation.
Financing of premiums and remuneration
(1) The premium and remuneration for the performance of tasks (hereinafter referred to as "premiums and fees") is paid from the same source as the cost of the task itself. Exemptions shall consist of bonuses and rewards for the performance of State tasks, the costs of which are borne by the client; such premiums and fees shall be paid from the State budget.
(2) Insurance against sickness insurance against premiums paid and remuneration is paid from the same source as the cost of the task itself.
(1) Only ministries (central authorities) and regional national committees are budgeted by the State's funds for the premium and remuneration.
(2) The Ministry (central authorities) and the Regional National Committees release premium and remuneration funds to subordinate state organisations in accordance with the applicable rules on the granting of bonuses and rewards for the performance of scientific and technical development tasks. * *) The funds for the premium and remuneration for the performance of state tasks are released through those workplaces which determine the guidelines. * * *)
(3) The Ministry (central bodies) and the Regional National Committees release the State Budget funds
(a) to subordinate state economic organisations and special budget organisations by transferring funds to their current account of the special funds of the technical development fund;
(b) subordinate budgetary organisations with budgetary measures; †) budgetary organisations may exceed the budget wage fund *) or personal expenditure outside the wage fund (remuneration for work) * *) up to the amounts so released. Amounts from personal expenditure outside the wage fund may also be made available by transfer of funds.
(4) A State organisation entrusted with the release of premium funds and remuneration for the performance of State tasks releases them to other respondents through a cash transfer.
(1) State organisations may transfer part of the funds allocated to the premium and the remuneration from their technical development fund, or part of the funds from their premium fund, to state organisations which deal with the task of paying the premium and remuneration to workers who have proven to have been able to carry out the task quickly and to improve the effectiveness of the task.
(2) The amount and method of the transfer referred to in paragraph 1 shall be determined by agreement between the participating State organisations.
(3) Budgetary organisations shall include such transfers of premium appropriations and remuneration in budget revenue; up to the amount of funds transferred may exceed the wage fund.
(1) Resources for the payment of all premiums and rewards for the performance of tasks in state economic organisations and in special budgetary organisations are concentrated on the premium and reward accounts for the tasks of science and technology (hereinafter referred to as "premium and remuneration accounts").
(2) Resources in the premium and reward account * * *) are created by transfer
(a) premium appropriations and remuneration for the performance of State tasks by the Ministry (Central Authority) and the Regional National Committee;
(b) parts of the technical development fund, in the amount of the premiums and remuneration paid from its appropriations;
(c) the amounts of premiums and remuneration for the performance of the tasks borne by the client, incurred on account of the cost of dealing with the task in question;
(d) resources from the technical development fund and, where appropriate, from the premium fund of another state organisation.
(3) The resources referred to in paragraph 2 may be used only for the premiums and remuneration for the tasks for which they are intended.
(4) Premium and remuneration appropriations for the performance of State tasks cannot be carried over to next year.
(5) The resources generated in respect of the costs referred to in paragraph 2 (c), which shall not exceptionally apply, shall be transferred by the end of the year concerned at the latest in favour of the economic outcome of the relevant State organisation which dealt with the task.
(6) The funds for the premium and remuneration are kept in special current accounts of the technical development fund and, where appropriate, in special budgetary organisations in which the technical development fund has not been set up, in the current remuneration account.
(1) Premiums and rewards are paid only up to the level of the premium limit and the remuneration for the performance of the tasks of scientific and technical development (hereinafter referred to as the "limit") provided for by the national economic development plan.
(2) The limit set by the economic and special budget organisations for the payment of premiums and remuneration for the performance of the tasks for which the cost of the own solution is borne by the technical development fund of the relevant state organisation and for the performance of the tasks paid by the client by means of financing investment construction or circulatory funds,
(a) transfers of the limit from the Ministry (Central Authority) to premiums and remuneration for State tasks equivalent to the funds transferred;
(b) transfers of the limit from the superior premium bodies and remuneration for the tasks for which the cost of the own solution is paid from the centralised part of the technical development fund;
(c) transfers from the limit of premium agents and fees for tasks for which the costs of the solution are borne by the client by means of funds to finance the non-investment costs of the development of science and technology;
(d) transfers from a limit from another State organisation;
(e) transfers of funds from the premium fund from another State organisation designated for payment of premiums and remuneration for carrying out tasks.
Accounting records
(1) The financing of state tasks for the development of science and technology from the state budget, with the exception of premiums and remuneration, is recorded separately in the accounting records by state economic organisations and special budget organisations within the framework of special-purpose financing.
(2) The use of the resources referred to in paragraph 1 shall be recorded according to the individual national tasks of the development of science and technology. *)
(1) The technical development fund shall be kept separately in the accounting records.
(2) The creation of a technical development fund shall be recorded by source, drawing by use of its resources.
(3) The funds of the technical development fund shall be deposited in special current accounts with the Czechoslovak State Bank.
(1) The cost of the scientific research and development base in state economic organisations and in special budgetary organisations is recorded separately in the accounting records under the costs of the associated economies.
(2) The costs of developing science and technology outside the workplace of scientific research and development bases in state economic organisations and in special budgetary organisations shall be recorded in the accounting records for the costs of the main activity and shall be transferred to the relevant source of financing for the non-investment costs of the development of science and technology on a monthly basis or after completion of the planned stages of each task, but not later than after completion of the relevant task. * *)
State organisations are required to keep records on off-balance-sheet or other accounts, where applicable, of the costs of all material items that arise or are acquired in connection with the resolution of scientific and technical development tasks, until they are used.
Common provisions
In order to bridge the time gap between the creation of resources and the need for funds to finance the non-investment costs of the development of science and technology, the State Bank provides a Czechoslovak loan. * * *)
(1) State organisations which have dealt with tasks must, not later than one year after the completion of the work on the task, transfer all the resources acquired and, where appropriate, the remaining material resources (prototypes, test and experimental equipment, machinery, apparatus, construction, material, etc.) to the basic funds or to the stocks or to the (sell) to another socialist organisation in accordance with the rules governing the management of national assets; the pricing rules apply. †)
(2) The material means of investment which State organisations may themselves need and use will be taken over into their basic funds and paid out of their funds to finance investment construction.
(3
(a) state economic organisations and special budget organisations to stocks and to be reimbursed by their means of circulation;
(b) the budgetary organisations, such as materials and small and short-term items, obtained free of charge and, at the level of their valuation, shall weigh the corresponding appropriations as a permanent saving.
(4) If state organisations do not need material resources for further use, they are required to treat them as surplus or unfit national assets under national property management rules.
(5) State organisations shall carry out the resources obtained through the use of material resources in the state budget or in the technical development fund depending on the source of the costs of addressing the relevant science and technology development task.
Transitional and final provisions
(1) State economic organisations and special budget organisations which move from financing the non-investment costs of the development of science and technology from circulatory funds (future funding costs) to financing from the technical development fund will reduce the turnover fund by the balance of future costs on the date of the change, up to the amount of the existing sub-standard of own funds to finance the non-investment costs of the development of science and technology.
(2) If the balance of the costs of future periods to finance the non-investment costs of the development of science and technology is
(a) below the substandard referred to in paragraph 1, the remainder of the substandard shall be transferred from the turnover fund to the technical development fund;
(b) higher than the substandard referred to in paragraph 1, the difference shall be transferred to the technical development fund.
Exemptions from the provisions of this Order may be authorised jointly by the Ministry of Finance, the State Commission for the Development and Coordination of Science and Technology and the State Planning Commission.
They shall be deleted:
- Decree No. 196 / 1959 of the President of the State Planning Commission and of the Minister of Finance of the Czech Republic No. l., on increasing material interest in the rovoy and introducing new technology,
- Decree of the President of the State Planning Commission, Minister of Finance and Chairman of the State Commission on the Development and Coordination of Science and Technology No. 10 / 1963 Coll., on increasing personal material interest in the performance of the tasks of the development of science and technology,
- Decree of the Ministry of Finance, Ministry of Construction and Chief Arbiter of the Czechoslovak Socialist Republic No. 177 / 1960 Coll., on material interest in the development of type materials.
This Decree shall take effect on 1 January 1964.
Minister of Finance:
Dvořák v. r.
Chairman of the State Commission for Development and Coordination
Science and technology:
Hair Inc.
Chairman of the State Planning Commission:
z. Morkus v. r.
*) The financing of investment construction intended for the development of science and technology is regulated by the Ministry of Finance's regulations on the financing and control of reproduction of basic funds.
* *) Methodological guidelines and forms for the establishment of a state plan for the development of science and technology.
* * *) Guidelines for draft state budget and financial plans.
†) Government Resolution of 18 January 1956 No 142 on remuneration for solving scientific and research tasks and on the principle of granting premiums and remuneration for the performance of technical development tasks, approved by the State Labour Commission Resolution of 15 January 1962 No 1, on further deepening the economic efficiency of wage systems.
*) For example, the cost of complex testing of the taken-over files of assembled equipment and the costs associated with the test operation of the completion of the construction or its operational part according to Government Decree No. 8 / 1956 Coll., on the surrender and acceptance of completed structures or parts thereof and on the authorisation to put them into permanent operation (use).
* *) Decree of the Ministry of Construction No. 97 / 1962 Coll., on documentation, monitoring and evaluation of experimental buildings.
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Regulation Information
| Citation | Decree of the Minister of Finance, Chairman of the State Commission for the Development and Coordination of Science and Technology and Chairman of the State Planning Commission No. 88 / 1963 Coll., on the financing of the non-investment costs of the development of science and technology |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.12.1963 |
|---|---|
| Effective from | 01.01.1964 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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