Decree No. 90 / 1972 Coll.
Decree of the Federal Ministry of Finance on the financing of certain corporate social consumption facilities and certain activities of state economic organisations and foreign trade organisations
Valid
Effective from 01.01.1973
90
DECLARATION
Federal Ministry of Finance
of 14 November 1972
on the financing of certain corporate social consumption facilities and certain activities of state economic organisations and foreign trade organisations
The Federal Ministry of Finance pursuant to § 391 of Economic Code No. 109 / 1964 Coll., as amended by Act No. 138 / 1970 Coll., provides:
Basic provisions
Subject matter and scope of the adjustment
The Decree provides for the financing of certain corporate social consumption facilities, the financing of certain activities of state economic organisations and foreign trade organisations (hereinafter referred to as "organisations'), with the exception of cooperative foreign trade undertakings; identify the sources of funding and how they are used in such organisations.
General provisions
(1) Unless otherwise specified, the organisation shall:
(a) construction, acquisition, reconstruction, modernisation and equipment of an investment nature by the construction fund, (*) or by credit; * *)
(b) wages, compensation for wages and other personal expenses (means of payment) paid to workers in the course of the operation, maintenance and repair of the following facilities of corporate social consumption under special regulations; *)
(c) other expenditure referred to in other provisions of this Order from operating (non-investment) funds.
(2) The basic means and items of gradual consumption taken from the funds of the cultural and social needs fund * *) are in the management of the organisation.
(3) With the exception of recreational facilities built abroad (Section 4 (4)), the organisation shall write down the basic means and items of gradual consumption in use in accordance with specific regulations. * * *)
Corporate social consumption facilities
Cultural equipment
(1) The organisation shall pay for:
(a) construction, acquisition, reconstruction, modernization of these facilities (racing clubs, cultural houses, trade unions (red corners), trade union libraries, youth clubs, production technical cabinets, cultural centres in racing hostels, boarding houses and remote workplaces) and their indoor facilities; † †)
(b) the repair and maintenance of essential resources and their equipment;
(c) their technical operation (hereinafter referred to as "operation"). † † †)
(2) The organisation shall provide the means to cover the expenditure referred to in points (b) and (c) of the previous paragraph, as well as to modernise even if the equipment is owned by ROH which has been placed in the management of the basic organisation ROH or submitted to the organisation for long-term use.
Vacation facilities
(1) In recreational establishments *) the organisation pays
(a) the repair of recreational facilities in the country (recreational centres, cabins, tent camps, children's camps);
(b) salaries, compensation for wages and other personal expenses for staff required and appropriate to employ for the protection of recreational facilities (the administrator, keeper or keeper, or the stoker).
(2) The organisation provides funds for the repair of recreational equipment in the domestic and domestic territory, if it is a recreational facility owned by ROH, which was put in the management of the basic organisation ROH.
(3) The organisation pays wages, compensation for wages and other personal expenses of staff providing maintenance and the proper operation of recreational facilities (e.g. chefs, assistants, waitresses, cleaners); the reimbursement of such expenses to the organisation is not a refund of wage resources * *) and is carried out in accordance with special rules. * * *)
(4) Expenditure on the repair of recreational equipment built abroad shall be included in expenditure on the own operation of recreational equipment abroad, financed under a special regulation. * * *) Departures shall not be made from such facilities. The organisation does not provide transport, status, dismantling or storage of fixed equipment abroad, reimbursement of travel and other expenses (e.g. travel, subsistence, allowance).
Medical and children's facilities
(1) The organisation shall pay for:
(a) the construction, acquisition, reconstruction, modernization of these facilities (medical centres, medical centres for racing, medical clinics, medical hospitals with a clinic and other medical facilities in the organisation) and their equipment, except those covered by the national committee; *)
(b) the construction, acquisition, reconstruction, modernization and equipment of racemakers, nursery racers, children's shelters, except for equipment to be borne by the national committee; *)
(c) repair and maintenance of basic equipment and equipment for medical and paediatric establishments, except for repairs and maintenance of instruments and tools which serve exclusively medical operations;
(d) their operation.
(2) The organisation may also make a contribution to the acquisition of instruments and tools exclusively used for medical operations in plant health and children's establishments from the cultural and social needs fund.
(3) In the case of health establishments where the conditions for their establishment are not met under the Special Code * *, the organisation shall pay for the share of profits (after making compulsory payments), * * *, or for the share of material interest * *), the expenditure on the establishment, equipment, repair, maintenance and operation outside the expenditure on medicines and medical supplies. Personal expenditure on medical staff of relevant establishments paid by the Institute of National Health does not include the organisation in the means of pay. †)
(4) A State Economic Organisation which operates a nursery, a nursery or a shelter shall be entitled to require a proportion of the operating expenditure attributable to the children of workers of other state economic organisations located in its children's facilities.
(5) State economic organisations whose workers have their children located in the foreign establishments referred to in paragraph 4 are required to pay to the organisation operating those facilities for their costs a proportion of the operational expenditure on such children's facilities which is attributable to the children of its workers. Budget and contribution organisations shall proceed to grant such refunds in accordance with specific rules. *)
(6) The calculation of the reimbursement of a proportion of the operating expenditure referred to in paragraphs 4 and 5 shall be based only on the number of days during which the child actually stayed in the establishment. The amount of the proportional remuneration may be fixed by agreement between the organisations by a lump sum.
Education and training facilities
(1) The organisation shall:
(a) the construction, acquisition, reconstruction, modernisation and equipping of farm educational and educational facilities (e.g. vocational training centres, apprenticeship centres, racing school of work); expenditure on higher-type establishments (e.g. different institutes, technical schools, education centres) may be paid only if the competent authority has given its consent, unless the agreement has been directly reserved by the Central Authority;
(b) repair and maintenance of basic funds and equipment for farm education and training establishments;
(c) their operation and remuneration to the persons carrying out the teaching;
(d) the fitting-out of classrooms, unless a farm educational or educational establishment is established;
(e) instruments and visual aids for the training of workers in business education and training establishments.
(2) The organisation's facilities shall be used for laboratory teaching.
Apprenticeship facilities
(1) The organisation shall:
(a) the construction, acquisition, reconstruction, modernisation and fitting of apprenticeship facilities;
(b) salaries, compensation for salaries and other personal expenses of apprenticeship staff;
(c) the monthly fees to apprentices in the preparatory period and the remuneration (s) to be paid to apprentices in the period of professional development;
(d) expenditure in kind linked to the professional training of apprentices and expenditure on final apprenticeship examinations;
(e) catering for apprentices in their own establishments or in establishments managed by national committees or in the facilities of other organisations; *)
(f) the operation, maintenance and repair of basic means of boarding school, which is exclusively used for the accommodation of apprentices, or expenditure on the accommodation of apprentices in their own facilities, in facilities administered by national committees or in the facilities of other organisations; *)
(g) expenditure on interest rings which are used to deepen the training of apprentices and their cultural and moral political education and other care for the cultural activities of apprentices, including excursions and competitions of the technical and artistic creativity of youth;
(h) expenditure on the basic physical education of apprentices carried out in the framework of non-occupational apprenticeship education and on the other care of apprentices and sport, including the active participation of apprentices in physical competitions and events;
(ch) occupational and protective clothing, footwear and protective equipment provided that they are provided in accordance with the relevant regulations; * *)
(i) material for the decoration of apprenticeship establishments under the management of an economic organisation;
(j) the operation of an apprenticeship school within teaching establishments which do not pay for national committees from the budget of the chapter of education;
(k) reimbursement of costs for their own apprentices to foreign organisations.
(2) Expenditure on interest rings, other cultural and political activities and on the physical education of apprentices carried out in the framework of the extra-professional training of apprentices, provided that they are paid for in respect of the costs (paragraph 1 (g) and (h))), may not exceed 300 CZK per year (including travel expenses) per apprentice. Where such expenditure is covered by the resources referred to in paragraph 5, it shall not be included in that standard.
(3) The cost of the productive work of apprentices [except for the costs referred to in points (b) to (k) of paragraph 1] and the expenditure borne by the national committees concerned by the funds intended for education shall not be included in the costs of apprenticeship education. * * *)
(4) The share of depreciation of basic funds for apprenticeship education, the share of economic output and the share of corporate direction shall not be included in the reimbursement of the cost of apprenticeship education, which constitutes a proportion of the actual costs referred to in paragraph 1 (b) to (j).
(5) Other expenditure on the education of apprentices which is not reimbursed in the manner referred to in paragraph 1 may be reimbursed for their own apprentices and apprentices by means of a fund of cultural and social needs; an organisation raising apprentices for another organisation may, according to a pre-negotiated agreement, require it to reimburse the actual expenditure to be carried out from a fund of cultural and social needs.
(6) The Directorate-General may provide a contribution from the professional reserve to subordinate organisations which, by virtue of his decision, raise apprentices for their reproductive needs;
(7) The contribution referred to in paragraph 6 may not be granted to the organisation if it has received a special-purpose subsidy from the State budget to cover the costs of raising apprentices above its reproductive needs.
(8) Where a central authority carries out the function of branch directorate, it may grant contributions to directly managed organisations from the departmental reserve, †, mutatis mutandis, in accordance with paragraphs 6 and 7.
Racial catering facilities
The organisation shall cover the construction, acquisition, reconstruction, modernisation and equipment of food establishments (canteen, canteen and auxiliary farms). † †)
Combined equipment
If † † † (†) is brought together by organisations to build, acquire, reconstruct, modernise and equip certain facilities of corporate social consumption or to operate them, they shall pay - by agreed share - the costs associated with this activity from the same sources from which individual facilities are financed.
Financing of certain activities of state economic organisations
Developing the initiative of working-socialist competition
(1) If the organisation has been lent out by decision of the Government of the Czechoslovak Socialist Republic and the Central Council of the Red Battalion of the Fifth Five-Year, or the Red Battalion, or a standard assimilated to it, it shall be remunerated by the central authority responsible for the money received from the federal budget.
(2) The cash remuneration referred to in paragraph 1 shall be used by the organisation after consultation with the relevant trade union body as follows:
(a) part of it shall be determined to cover the most necessary expenses for the award of the Red Battalion (rental of the hall, simple decoration, adequate refreshments or entertainment of evaluated best staff and collective). This amount shall be decomposed in the organisation until its application; it may not be transferred to a fund before use;
(b) the part shall be set at monetary remuneration and shall be allocated to the Fund as a special-purpose subsidy above the limit set by the superior authority and paid to the best workers or collective in connection with the transfer of the Red Battalion.
(3) Where the remuneration referred to in paragraph 1 is not used in full for the purposes referred to in the preceding paragraph, the balance shall be transferred to the Fund of Cultural and Social Needs, including, where appropriate, above the ceiling fixed for the transfer of funds to that Fund and shall be used in accordance with the rules applicable to that Fund.
(4) The remuneration for the evaluated state economic organisations in socialist competition organised within the central authority shall be paid by the central authority of the branch reserve fund; in a socialist competition organised in the field concerned, the remuneration of the branch (General) of the branch (s) of the branch reserve fund shall be paid. *)
(5) The remuneration referred to in paragraph 4 shall be distributed by the organisation receiving it, mutatis mutandis, as the cash remuneration to the Red Borders (paragraph 2), with the difference that these amounts may only be used within the limits. * *) The cash remuneration in cases where they have been provided by the superior authority as a special-purpose subsidy to the remuneration fund under its non-tied reserve may be transferred to the remuneration fund above the set limit. * * *)
(6) The provisions of paragraph 5 shall apply mutatis mutandis to the use of the remuneration of the organisations evaluated in socialist competition in regions and counties from the budgets of the regional and regional national committees which direct them or their own resources.
Assistance for political, organisational and cultural activities
(1) The organisation provides rooms and equipment for the political, organisational and cultural activities of the basic organisation ROH (racing committees or business committees ROH) and for the basic organisation of the KSČ as well as the basic organisation of the SSM free of charge; cover heating, lighting and cleaning in these rooms.
(2) If the organisation does not have suitable rooms for meetings, conferences, training or assets of the basic organisation ROH and its organs and equipment in its own premises, it shall ensure that the spare rooms are loaded in agreement with the ROH racing committee.
(3) The organisation shall, in respect of its costs, pay to the ROH Racing Committee or, where appropriate, to the ROH Business Committee to develop the activities of inventors and improvements of 10%, as determined by the total of the fees paid to the originators for the inventions made, improvements and designs. This appropriation is intended to contribute to the development of the activities of inventors and improvement workers in their own organisation, in particular the organisation of various professional events, the promotion of technical knowledge of inventors and improvements, the promotion of best inventions and improvements, the publication of graphic material, the organisation of various professional training courses, courses, etc.
(4) The appropriations referred to in paragraph 3 shall be made available for the purposes indicated by the ROH Racing Committee in accordance with its approved budget or with the budget of the Czech Scientific and Technical Company's branch; unused funds shall be transferred to next year.
Activities of the branch of the Czech Scientific and Technical Society
(1) The organisation provides the branch of the Czech Scientific and Technical Society (hereinafter referred to as "the branch") in accordance with the plan of its activities free of charge of the room and its necessary equipment, covering heating, lighting and cleaning.
(2) If the organisation is a collective member of the Czech Scientific and Technical Society, the relevant branch shall pay its own contribution.
(3) The branch is also authorised to use other facilities of the organisation (e.g. workshops, laboratories, duplicates, technical cabinets) if this requires the performance of the tasks that result from its work plan for the branch and is consistent with the activities of the organisation.
Racing magazines
(1) For the issue of the racing magazine, the management of the room and its necessary equipment are provided.
(2) The organisation shall pay the salaries of editors and auxiliary staff working in the editorial office of the racing journal; cover heating, light and cleaning in rooms reserved for publishing the racing magazine.
(3) If a loss occurs by issuing a racing magazine despite the fact that the principles of economy have been respected, 70% of the company's share of profits * will be paid for (after making compulsory payments) or a share of material interest; *) the remaining 30% can be paid from the funds of the fund of cultural and social needs. * *)
Qualification enhancement
(1) The organisation shall cover expenditure on professional political training for its staff.
(2) Expenditure on political, trade union and non-professional training organised by the National Front organisations or other organisations is not covered by State economic organisations; they shall be covered by the organisation holding the training. * * *) This provision does not apply to training of staff governed by a special regulation. †)
(3) Expenditure on one-day, no more than two-day domestic excursions as part of the training programme may be reimbursed only in cases of their inclusion in the curriculum and provided that they have been approved within the limits of that curriculum. The specific regulation sets out the conditions under which thematic tours from the funds of the cultural and social needs fund can be contributed. * *)
Scientific and professional symposia, congresses and conferences
The organisation may provide rooms or hire them for its cargo for the holding of scientific and professional symposia, congresses and conferences only if their performance has been approved by a superior body. Special rules apply for the reimbursement of travel and other expenses as well as entertainment expenses. † †)
Purchase of books, brochures and magazines
(1) Organisations may purchase specialist books, brochures, magazines, microfilms and other similar objects (hereinafter "publications") related to the organisation's activities only for their libraries. Publications can only be purchased in the amount needed to perform the organisation's tasks properly. Further copies of the same publication or copies of its new edition may be provided only after examination of the actual needs.
(2) The purchase of publications, the content of which is not directly related to the organisation's activities, must be limited to the extent necessary for general orientation. For further study, professional libraries of superior bodies, professional libraries of other organisations or scientific libraries should be used. † † †)
(3) The purchase of publications referred to in paragraphs 1 and 2 shall be borne by the organisation for its costs.
Celebration, entertainment and gifts
(1) Expenditure on national celebrations (e.g. May 1, Day of Victory of the Czechoslovak People, Anniversary of the Liberation of the Republic, Anniversary of the Great Socialist Revolution, Anniversary of the Slovak National Uprising, Nationalisation Day, International Women's Day, International Children's Day), Significant Resorts (e.g. Miners' Day, Construction Workers' Day, Railways) or Significant Celebrations of the Organisation (receiving the Order of Labour, 50 years of the duration of the enterprise) may be paid by the organisation only to the extent necessary while maintaining the highest economy.
(2) The expenditure of these celebrations (e.g. the cost of company decoration, banners, paintings, flowers, or the rental of the hall) includes the organisation in its own costs. No expenses can be paid for refreshments, joint lunch (dinner) or social entertainment on the occasion of these celebrations.
(3) Expenditure on celebrations organised by national committees and other organisations cannot be covered by the organisation's resources. Similarly, the organisation cannot make various contributions to other organisations unless the provision of such contributions is permitted by a special rule.
Financing of certain expenditure on the activities of the People's militia units
The organisation shall:
(a) personnel expenditure (e.g. compensation of salaries, excluding food and accommodation) of members of the People's militia unit and do not require compensation for such expenses in the party's authorities. The duration of the individual action shall not be decided. The organisation shall not seek reimbursement of personal expenses if the member of the holding of the People's Militia Unit has a short-term boarding course (not exceeding three months) organised by the relevant party authority;
(b) expenditure on the equipment needed to ensure the operation of its own Unit of the People's militia resulting from its organisation and function determined by its superior authority; In particular, the provision of rooms and their equipment (storage, garages, armory with signalling equipment, etc.) for the needs of the own unit of the People's militia;
(c) expenditure related to heating, electricity and maintenance of the People's militia facilities, as well as repairs in such facilities;
(d) expenditure on the establishment and operation of the necessary number of telephone subscribers, taking into account the incoming members of the People's militia unit; the number of these stations shall be determined by the superior authority of the People's militia in agreement with the organisation's management;
(e) expenditure relating to the transport of its own units of the People's militia for actions resulting from its function.
Final provisions
The Federal Ministry of Finance may, in exceptional cases, authorise an exemption from this decree for serious reasons.
(1) Paragraph 1, Part Two and Part Three of Decree No 48 / 1967 Coll., on a fund of cultural and social needs and on the financing of certain activities of state economic organisations, with the exception of the provisions of Section 7, is hereby repealed.
(2) This Decree shall take effect on 1 January 1973.
Minister:
Doc. Ing. Rozechek, CSc.
*) Decree No. 140 / 1971 Coll., on the financing of reproduction of basic funds.
* *) Decree No. 105 / 1966 Coll., on the lending of socialist organizations and interest rates.
*) Decree No 158 / 1970 Coll., on the regulation of wage developments and the principles of labour remuneration, as amended by Decree No 165 / 1971 Coll.
* *) Decree No. 162 / 1971 Coll., on the Fund of Cultural and Social Needs.
* * *) Decree No. 76 / 1966 Coll., on the depreciation of basic funds and the Directive on the Single Accounting Schedule in the National Economy.
†) Expenditure on the cultural and educational activities of cultural facilities is paid from the fund of cultural and social needs under Decree No. 162 / 1971 Coll.
† †) These investments and their equipment of a non-investment nature may also be contributed from a fund of cultural and social needs under Decree No. 162 / 1971 Coll.
† † † This means heating, electric current, water, steam, gas, etc., and wages, wage compensation and other personal expenses of workers who provide these jobs.
*) The construction, acquisition, reconstruction and modernisation of recreational equipment, its equipment, as well as the expenses of maintaining and operating recreational facilities shall be paid according to Decree No. 162 / 1971 Coll., on a fund of cultural and social needs.
* *) Decree No. 158 / 1970 Coll. as amended by Decree No. 165 / 1971 Coll.
* * *) Decree No. 162 / 1971 Coll.
†) The use of the funds of the fund of cultural and social needs in the construction, acquisition, reconstruction, modernization and equipment of the plant medical and children's facilities is regulated by Decree No. 162 / 1971 Coll.
† †) Decree No. 158 / 1970 Coll. as amended by Decree No. 165 / 1971 Coll.
*) Guidelines for the financing of certain expenditure of budgetary and contribution organisations, such as V / 2-26 500 / 1972, published in the Financial Rapporteur No 10 / 1972.
* *) Decree No. 43 / 1966 Coll., on the System of Medical Devices.
* * *) Decree of the Government of CSSR No. 139 / 1971 Coll., on the financial management of state economic and certain other socialist organisations.
†) Decree No 158 / 1970 Coll., as amended by Decree No 165 / 1971 Coll.
*) Decree No. 61 / 1969 Coll., No. 67 / 1969 Coll., No. 110 / 1970 Coll. and No. 156 / 1970 Coll. on financial and material security of apprentices.
* *) Labour Code No. 65 / 1965 Coll. as amended by Acts No. 88 / 1968 Coll. and No. 153 / 1969 Coll.
* * *) Act No. 89 / 1958 Coll., on the Education of Adoption to Occupation in the Textbook Ratio.
†) Government Order No. 139 / 1971 Coll.
† †) The financing of the catering plant is governed by Section 7 of Decree No. 48 / 1967 Coll., on the Fund of Cultural and Social Needs and on the financing of certain activities of state economic organisations.
† † †) § 360a of Economic Code No. 109 / 1964 Coll. as amended by Act No. 138 / 1970 Coll.
*) According to the Decree of the Government of ČSSR No. 139 / 1971 Coll. it is possible to contribute to the support of internal socialist competition from the funds of the branch reserve fund and organisations directly subordinate to the central authority of the branch reserve fund.
* *) The entertainment and gifts limit does not include expenditure on entertainment (refreshments) provided for on the occasion of the award of honorary recognition, which does not include cash remuneration (e.g. honorary recognition of ministries, production units, regional and district national committees), provided that such expenditure is paid out of the funds (after making compulsory payments - Decree of the Government of CSSR No. 139 / 1971 Coll.) to the authority which granted this recognition.
* * *) Decree No. 158 / 1970 Coll. as amended by Decree No. 165 / 1971 Coll.
*) Decree of the Government of CSSR No. 139 / 1971 Coll.
* *) Decree No. 162 / 1971 Coll.
* * *) Labour Code No. 65 / 1965 Coll. as amended by Acts No. 88 / 1968 Coll. and No. 153 / 1969 Coll.
†) Directive of the Ministry of Finance on the physical security of workers when participating in political training No 371 / 2305 / 68 (Financial Rapporteur No 1 / 1968), registered in the amount of 7 / 1968 Coll.
† †) Decree No. 96 / 1967 Coll., on Reimbursement of Travel, Moving and Other Expenditure. Directive II / 1-126 / 72- 7501 for the implementation of certain provisions of Decree No. 96 / 1967 Coll., published in the Central Journal of the Czech Republic No. 2 / 1972. Directive for the Management of Entertainment and Gifts in National Socialist Organisations No V / 1-7229 / 70, published in the Financial Rapporteur No 3 / 1970, registered in 23 / 1970 Coll. and explanatory notes to these Directives No V / 1-10.436 / 71, published in the Financial Rapporteur No 4 / 1971.
† † † This does not preclude the purchase of books and magazines of political and economic content for libraries.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 90 / 1972 Coll., on the financing of certain corporate social consumption facilities and certain activities of state economic organisations and foreign trade organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.12.1972 |
|---|---|
| Effective from | 01.01.1973 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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