Temporary regulations CIRCULAR mode to allocate the expenditure limit in the State budget _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to article 30 of the Charter on the Executive and State budget the Government Council issued under Decree No. 168-CP on 20-10-1961, the Ministry of finance-banks, temporary regulations to allocate the expenditure limit in State budget , starting from 01-01-1962.
A. PART ONE GENERAL RULE to date, budget allocation mode is the financial authority to allocate funds directly to the unit, the unit offers funding number estimation is granted on account of the unit at the State Bank and then Unit to the Bank to withdraw gradually out to spend.
Compare with the required Director closely the use of capital, that allocation mode has many disadvantages that it caused the dispersion of capital status, stagnant capital spending, in addition to the plan, at the same time limiting the effect of the Bank in the Director spending and cash management.
So so, article 30 of the Charter to "the Executive budget and there are provisions to strengthen financial management, cash management, capital budgeting principles are" allocated "limit.
This quota allocation regime issued replacement budget allocation mode today and aims to: limit, proceed to delete the scattered condition of capital budget, capital of the Fund to survive in stagnant unit and in the sending unit's existence at the Bank.
Boost Director of State before, and in the process of spending units.
Strengthening the quality management of the Agency's financial spending, banks, ministries and agencies of the Union.
Boost Director salary Fund for the units spending, and strengthening the management of the Bank's cash.
Enforce mode to allocate the expenditure limit is also huge effects promote the agencies, which are expected to go into the planning of State spending; strengthening the leadership of the Ministry for the units of the Department, to improve the efficiency of capital budget; tightly managing financially with the career management task, through which the Director of the Agency's work surface, the unit.
The enforcement mode to allocate the expenditure limit is an important improvement of budget allocation modes; It has great significance for the observance of the State budget strengthens the financial-economic management, combating waste, embezzlement of positive, proactive promotion of the Ministry and the governing body.
The allocated quota will proceed according to the following rules: 1. The Ministry of finance does not direct funding level for each level I, II, III as before that level of concentration limit for the State Bank to Bank gradually for the unit, according to the actual requirement of the unit and within the approved limit of each type , account, and your class.
2. Quota issued quarterly, has split out each month. The previous quarter's level was limit not spent are shipped the following quarter to continue spending. Last year, the remaining limit regarded as cancelled. Previous level limit for years after the start of the year after the new State Bank was delivered to the unit. As for what the Agency needed money before the beginning of the year, then it resolves.
3. Use must be issued according to limit each type, account, and the items were mostly browser and following the right policies, the regime, the State's rules on cash management.
4. mode to allocate the expenditure limit stated in the circular for the enforcement of this type of funding administration, defence, public security, armed people, funding economic career, career literature, specialized funds, reserve funds and materials and "others".
Funding for Defense and armed police, the enforcement measures will separate provisions for appropriate.
For the expenses of loans, subsidy between the total advance, working capital, which set the basic still apply as before.
5. To ensure the correct pursuant to the allocation principle has a new collection, financial institutions must limit weight level for planning quarterly, monthly income. The State Development Bank is based on the existence of the Fund to the budget. The case of insufficient budget funds exist to ensure the Central Bank halted the development of, and report to financial authorities to resolve.
B. The SECOND PART IMPLEMENTED MEASURES I. PROPOSED FUNDING LIMITS, ALLOCATE FUNDING LEVELS And FUNDING LIMIT NOTICES Are ISSUED.
1. On the basis of the estimation both years was the Congress of the browser, the actual demand base quarterly and based on his powers of budget management, estimating level I would set the "paper proposed level funding limit" Quarterly, (including the self level I and level II , level III facility) have analyzed out each level and each month send financial institutions before the beginning of the quarter for at least 15 days. Funding limits grants each quarter; in the quarter, if missing, can suggest additional levels.
Estimation units level I to regulation time for level II, level II facility in sending the proposed level funding limit to sum up and send the correct financial authority has stipulated time.
The paper suggested the funding limit level is due to the heads or the official authorized to sign the new value.
How to create a paper form and request the economic limit is the manner and form in which the Finance Ministry has rules for planning the current quarterly income (implementation of Decree No. 73-74, CP-CP on 24-12-1960 about managing your career services office and the administrative expenditure management).
2. Within 5 days after receiving the paper grant proposal funding limit of level I, financial institutions based on the estimation, on the ability to collect claims each quarter, based on the direction and management of the budget, which limits the level of funding for the Agency and inform the funding limit granted to the owner and the State Bank said.
In announcing the funding limit to specify the type, account, account, and split out each month. As for the "items", then just write the entry salary and allowance items own wages; What about the other items shall record submission.
The funding limit notifications do 4 a:-A a send-level I-a sending State Bank-two saved in financial institutions.
A sending State Bank's worth is a budget.
3. The notice of term funding levels, level I distribute the funding limit for the level II, level III distributor for level III and inform the Bank, finance and the unit is level term funding levels said.
In the paper the newspaper distribution are granted funding limit, specify the type, account, account, and item "salary", "wages allowance" item ... and split out each month.
Paper newspaper distribution funding limit is granted.
a) For the central budget: up to 4 copies to send to the Central Bank to send: the Bank a, Bank direct funding allocation 1 a, the unit just template 1 a and 1 a, after the Central Bank use is done, transfer to the Ministry of finance.
b) for local budget: up to 3 copies sent to the Bank to submit: Bank of direct funding 1 player a target unit, 1 a and 1 a, after the Bank use is done, move to the Finance Company.

So how many units of the target directly, they must do much paper newspaper distribution i.e. limit to do a paper newspaper distribution limits separately for each of the target directly. For the level I level II level III, no is not working paper newspaper distribution funding limit is granted which just offer financial institutions do more for 2 a notice of funding limit granted to send more to the branch and the genus whore instead of bank paper newspaper distribution funding limit is granted.
4. Based on the "cost limit notification issued by the Ministry of finance" and "paper newspaper distribution funding limits to be granted" by owner, bank check, for review and transfer limits funding is granted on the Organization of State Bank near where the unit was granted the funding limit. After receiving the distribution of quota, the Agency State Bank to open the account limits for units to follow.
The State Bank has the task of transferring the funding limit report be issued promptly to the units of the target; emergency, to use the telephone. The cost of grant funding limit by telegraphic Bank statistics due to payments to financial institutions.
In the books of the Bank to open the Windows to track the expenditure limit "granted" and "funding was" for each unit and direct spending under each account, account, class (and your salary and salary allowance). When the funds must log in order to track time, monthly, quarterly; If exceeding the limit was not absolute. The term private funding levels approved for the following year (if any) must be separated and only aired from 1 January of the following year.
II. THE ESTIMATION UNITS WITHDRAW FUNDING GRANTED, MISSION DIRECTOR OF THE STATE BANK AND FINANCIAL AUTHORITIES.
1. after funding limit has been distributed to the spending unit, this unit would like to cash out to do the paper withdrew funding to spend according to the model No. 3. In this paper, in addition to the reason of spending under each category, account, account, and primarily, to distinguish the genus in cash, by bank transfer or by money transfer forms. This paper must be the head of the unit or official person authorized to sign the new value, and then have to do 4 a:-2 a bank deposits with reports daily for the Bank. The Bank retained a witness from, 1 a came daily allocations report sent to financial Companies (if in the local budget), submitted to the Central Bank to transfer the Ministry of Finance (if in the central budget).
-2 a bank deposit in return for spending unit 1 a and 1 a.
Every once needed cash to spend, spending units must make paper withdrawal of funds with the Bank's papers such as: Czech, credentials, the paper money, paper sectors please please transfer money, etc. Depending on the nature of each type of work.
Based on the paper to withdraw funding and spending units within the funding limits number of units distributed, the Bank must timely money transmitter, in order to ensure the spending needs of the unit, must maintain the level of salary control of units, not play the pass. On the other hand, banks as well as spending units must obey the discipline of the State's cash management. Let the Bank can exert his Director duties when the money, spending every withdrawal of funds in a Bank, must accompany the paper withdrew funding, the necessary documents: for the pay in cash: the spending units need to accompany these identifications are really necessary to spend in cash as the paper paid testimonials cash advance manifest, travel, vacation, etc.
In the beginning, to try and particularities of each agency, the characteristics of each section, the documents presented to the Bank may be just the detailed declaration about the cash expenditures, are heads signed authentic.
Of course the things State regulation earlier on cash management (Decree number 15-CP on 31-5-1960 's Government Council, circular No. 217-KH on 13-6-1960 's State Bank, ...) should be fully and strictly observed.
With regard to the spending account.
-If the transfer is within the city such as wire transfer to pay for grocery shopping in the State etc. the principle is to be presented to the Bank documents (contracts, invoices not yet paid, etc.) so the Bank can check these are actually spending. After checking, the State Bank will base on paper payment of governing body that made money the account's total State moved on account of the State.
Current conditions in the interim, to promptly enforce quota allocation mode from the beginning of 1962, at the same time not affect the spending by cash and cheque use transfer of authority in the absence of an invoice or contract, Contact the Ministry of finance and the Bank agree to the release of the Czech Agency but the "limits of the Czech" (Czech is allocated according to the quota). The "credit checks" are not worth being paid, have to put back the Bank sign, stamp, they can bring a purchase in the State; in the given time limit (5 days as prescribed by the Bank on the Czech release transfer) State will gather to bring the Bank made the transfer from the State budget account to your account. From release at the Czech Administration to transfer at the Bank and paid for on a few financial disparity: to secure for monthly data between banks, financial and governing body fit, from the 25th of every month until the end of the month, the owner must discuss with the Bank tackle to ensure the rapid transfer of the Czech Bank about the release before the end of the month.
-If you need to transfer the money to go to other provinces to spend on wages or scholarships other necessary work, then after the review, the Bank will move up the money on places that once a month, and according to plan. As such, the representative of the governing body (who are entitled to transfer money) can get money right in there, when you need to.
With regard to the transfer of funds to grocery shopping in the other, then the principle of limitation. Case of real necessity, and would have found in any place, in the trade companies or cooperatives would then tell the Bank to transfer the money directly to the unit that, not transfer money directly to another draw in cash for shopping. The case want to send money to an agency in another province bought the transfer using your bank can move to, but after 10 days if not used then the bank where the recipient will be sent to the Bank sending limit.
The things prescribed above for the transfer of funds to spend elsewhere is to ensure implementation of the cash management plan and delivery plan of the State, while ensuring for the governing body could buy elsewhere those instruments necessary for their activities but not in local search. So when asked to transfer money to go elsewhere to spend, the governing body must weigh carefully and must be watched closely.
All the papers attach paper to withdraw funds that the spending units must present to the Bank after the bank check is completed, must be repaid immediately to the spending units.

The Mission of the Bank is in the process of the daily expenses of the unit, to examine the play money for tight, ensure the level control no salary Fund, guarantee term funding levels are not exceeded, and make sure the payments are actually spending. The review unit had spending use money allocated to the intended purpose is the Mission of the direct administration spending units, and that of financial institutions.
To enhance the use of capital, Director of the Ministry as well as financial institutions, based on daily basis control expenses of the unit that conducted the inspection in the work of the unit to pay timely detection and prevention of the improper purpose of spending plans and of budgets.
2. after funding limit has been distributed to the spending unit, level I, level II, III are still funding from this item to other items, from one unit to another unit, but not exceed spending on wages and about the kind of expenditures by State control such as the salary Fund Social Fund, delegations abroad, greet foreign delegation, fostering and training of officers, the press release, the san and other print materials, public service annual fee according to the norms and standards.
Procedure proceed as follows:-level estimation unit on directly inform subdivisions move less funding limit part has been returned to its distribution. Subdivisions working paper required the Bank to pay the funding limit switch has redundant distribution according to model No. 4 (up 4) posted: 1 a for the bank transaction to keep witnesses from a transaction Bank 2, sending the Bank's branch: branch bank sent both versions for the genus whore where unit is entitled to return the funds to the genus whore keep 1 version and send 1 a for the unit are entitled to return the funds. The case of funds in the central budget, which related to the two provinces could add 1 a 5 a: 2 local keep (the whore 1 a unit, please pay a limit), 3 a submitted to the Central Bank (a Central Bank keeps, 2 a switch for the genus whore is added to limit the genus whore keep 1 version and sent to the unit was more limited, level 1 a).
1 a transaction Bank return to the unit please pay the cost limit were distributed.
-When the unit level on paper getting transferred distribution expense limit, the excess or retain for themselves the units themselves use or distribute for where missing according to the epitome and paperwork as saying in part B section 1, point 3 above.
III. REGULATIONS GOVERNING the OPENING of DEPOSIT ACCOUNTS in the BANK of the AGENCY and the OWNER applied to allocate quota regime will result is the current deposit accounts of the Agency, the unions. The money in these accounts, largely because the budget level.
So the only remaining budget accounts to a single account where the account holder is the total State.
But in fact, many agencies, the owner still has the source as: early Socialist Labor of workers, money free, free group parties, supporters in taking money currency money spent, assignment of custody is not related to the budget, the money by employees or students to contribute to the collective bars etc. So, many of the governing body still needs to open deposit accounts in the Bank, it is not a deposit account due to the budget level as before anymore, that is deposits of the collective bodies.
Need to analyze the origin of charge to open the correct account for the Agency. The governing body needs specific table with banks to apply for the appropriate account. This accounts in large part will be located in the current deposit account at the State Bank. The governing body fully owned this account: when using that account, withdraw the money to spend, not what identification to the Bank at all (of course, still have to accept the State's regulations on the management of cash); when cash, still used cheques as before.
For the other funds such as the recovery of the expenses of the previous year, the recovery of the advance of the budget, or the sale of assets of the State agencies ..., then not taken into private accounts that are filed directly to the State budget.
C. The THIRD JOINT REGULATIONS THOSE SPECIFIC ISSUES WHILE ENFORCING QUOTA ALLOCATIONS 1. Funding Bank has delivered to the unit, but the unit is not spent or have more details, but for some reason, must be refunded (not browser financial settlement, reimbursement, paid dear ...), then the unit procedures for returning to the Bank in the form of 5, made 4 a send related places as saying in the paper withdrew funding to the genus (section B section II, point 1).
The amount of units carrying returning Bank Bank except remove on of the level for the unit in the correct category, account, account, item class, was released. And on that day report posted on the Central Bank to report to the Finance Ministry, must reflect the number of filed returns to the track.
2. The case, spending units, between the years are absorbed into other units, to dissolve or to move the venue to resolve the funding limit is as follows: a) the case is merged into another unit: If the funds spend must also merge the unit annexed to working paper submitted to the bank where you have the funding limits subject depository Conference moved its funding limit to enter the unit's funding limit mergers themselves. In the paper suggest transferring the funding limit, must declare the full funding limit situation was, the funding situation has been limited situation, funding levels (if any), the funding situation has filed the return (if any) from the beginning of the year to annexation by type , account, account,. Established under the denominator 6 into four.
After checking and collation match properly, the Bank signed the transfer and processing of a paper transfer funding limit for the relevant places as saying in part B, section II, point 2 regarding automatic and mobilized funds from one unit to another unit.
If spending is not funding merger, the units being merged do not have to set up the paper suggest the funding limit switch but still have to do the paper confirmed the funding limit situation was, the funding situation has been limited situation, funding levels (if any), the funding situation has filed the return (if any) from the beginning of the year to merger , by type, account, account, Bank, sending class where there Bank to limit custody to sign. And from there onwards, the number of approved expenditure limit remains considered as cancelled. Created by model number 7 into four.
After checking and collation match properly, the Bank signed the confirmation and handling of a verification expenses limit situation as follows:-2 copies to send to the Bank: the Bank keeps 1 to track, send 1 a for financial Companies (for the local budget) or to the Central Bank (for the central budget) to the Central Bank keeps 1 a and switch 1 a for the Finance Ministry.
-2 a return for the unit: 1 a use as vouchers, 1 attachment send the spending settlement units.
b) spending unit case must then have to do verification of funds, as mentioned in point a above.
c) case of spending units to move the venue to the funding limit transfer paper, as mentioned in point a above.
3. The issue of accounting term funding levels:-In total accounting of financial-accounting estimates-unit In Bank accounting.
a) of accounting:

For a limited number of approved funding levels must open the shared details to track approved expenditure limit, Bank funding situation, the situation of returning the funds released, etc. of each unit and each category, account, account, and your class.
In addition to opening the shared details to track any specific situation of term funding levels in the ledger journal of finance, to track the number of Bank funding as follows:-every day, through the broadcasting reports of banks, financial institutions found themselves in the following journal ledger : debt: allocate the estimation are: Treasury deposits,-case costs, or lower level players (regardless of costs or reduce allocations), the financial authorities will conduct themselves more in the book the diary of DEBT: Treasury deposits HAVE allocation: estimation.
For a limited number of approved funding levels, single spend will directly open the window details limit funding levels to track the expenditure limit situation, the situation in the field of investment cost in the Bank, the situation has cost, paid lodging situation funding limit, the situation for the annexation of funding limit units. For level I, level II (with units in the facility), it should have more detailed book to track the distribution, use, fluctuations in funding limit of units in the facility.
In addition to opening the shared details to track the specific situation regarding the funding limit, in the book the diary of direct field unit funding in the Bank, will track the amount of Bank funding as follows:-each working paper withdrawal of funds to the Bank and are recorded in the ledger journal : debt: "estimation" funds, or "advance" ("debit" estimates for the amount of money spent by transfer, by cheque, in cash, if any), the "debit" Foundation for the field of money to fund the spending then gradually into (limited scope in a very small amount); tab "advance" for transfer of funds to spend in a whore the other Bank.
Yes: "funding agency" accounts "bank deposits" in accounting estimates now no longer use.
-With regard to the number of funds that banks have played but the unit offers returning Bank will log a log.
DEBT: "funding agency" has: "estimation", "Foundation" or "advance" credited "Genus" estimation for the work were spending but for some reason it is repaid; credited to "Fund" for the case surplus limit money in funds brought the Bank paid submission; credited to "advance" for transfer of funds to spend in a whore the other bank that is not spent or not spent moving back.
Also, in the book the diary of level I and level II units in the facility, each distribution of approved expenditure limit for the unit of the Department, is not recorded in the ledger of the unit at all.
c) In Bank accounting: accounting In the Bank are open enough accounts to track all of the situation regarding the funding limit is granted, about redistributing funding levels are granted automatic funding limit is granted, funding, funding has paid submission, incorporated the funding limit granted , move the limits of funding granted under each category, account, and your class, primarily of index estimation and each direct spending units and general focus under each level model I. the types of books of the Bank and the Treasury by the State banking regulation, to meet all the requirements stated above.
4. Compare the metric term funding levels between the Bank and the spending units.
The collation of data between the Bank and the direct unit cost field by the Bank must be strictly observed.
In addition to spending units often have to reconciled with data bank (any spending unit to see its data does not match the Bank shall provide to the Bank to collate and adjust for the time) then the unit must be in good standing, and reference mode every year.
a) collate monthly.
Monthly, within 5 days early, spending must be sent to the bank account of the situation of funding limit last month, leaving the Bank to confirm if true then signed Bank; If wrong, the bank notes in the wrong spot, return to spending units to request units spending others validation manifest again.
Term from 1 to 15 months later, the unit must have a confirmed the right of the previous month. The unit would fail, the Bank is entitled "limited or temporary suspension of financing the budget and report to level up on settlement" (article 31 Charter established the Executive and State budget).
A statistics term situation funding levels must be established as 3 a. After properly, the Bank sent 1 a to send the Bank, 2 a return to unit (1 a, unit 1 a unit sent to level up on).
b) reference years: every year, within 10 days after the start of the year, spending must be sent to the bank account funding limit situation of funding year (according to the content and the form as a limited situation statistics monthly funding levels).
Limit from 10 to 15/1 year later (in the genus whore), 10 to 20 years later (in branches) and 10 to 25/1 year later (at the Central Bank), the Bank must be collated and verified it done to return the unit to verify back end times situation in figures, before the unit do the report spent all year.
Expires on, spending units would not complete the engineer confirmed the Bank is entitled to restrict or temporarily suspend financing of the budget as stated above article 31 Charter established the Executive and State budget.
5. report of the Bank's funding limit, the unit's level I for finance.
a) Bank must do 3 of the following report types sent for finance: daily report: daily General Bank of the play of the funding situation of the estimation of financial and report to accompany the paper withdrew funding, the paper filed to pay excess expenditure (if any), reported the Treasury Fund to finance existing track Executive budget situation.
Monthly reports: every month the broadcasting situation Synthesis Bank funding of total by category, account, account, and your salary and full enough, from day 1 to the month to report to finance.
On April 5 after then the Bank reported last month for financial Companies (for the local budget).
This monthly report types ensure the latest is November 12, after the Central Bank had reported last month for the Finance Ministry.
Annual reports: according to the monthly report, the Bank annual general the broadcasting situation of total funding by type, account, account, and item "salary" and "wages allowance" and enough full 12 months and each level I to report to finance.
Annual report kind of slow assurance for no more than 10-1 year later had to send for a financial Company (for the local budget) and 25th-1 year later had to send to the Ministry of finance.
b) estimation units level I based on the limited number of approved funding levels, the real number of the Bank (after subtracting unneeded excess broadcast brought the Bank and returning after having collated match Bank) for all units (themselves level I and level II , III the Department) that two types of the following reports to the Ministry of Finance: 1. Report the situation and monthly budget limit.
This report must be submitted to the Finance Ministry before April 15, after (for those units do not have level II, III) and before the last day of the following month (for those units have level II, III). Report template will do the Ministry of Finance issued.
2. the report and the situation the annual expenditure limit.
This report must be submitted to the Finance Ministry before the end of February next year. Report template will do the Ministry of Finance issued.

The case of estimating unit not sending payment in the correct time, the financial authorities may suspend such as allocation of 39 Executive and State budget has prescribed.
The mode to allocate this budget expenditure limit enforced since 1 January 1962 for the central budget, as well as for local budgets. However local preparations can not enforce in February, March, April 1 is slow to enforce.
All the terms specified in advance as opposed to the regime to allocate this limit were abolished.
Quota allocation mode of funding the budget is a big meaningful improvements to strengthen budget management, financial-economic management; is a force against wasteful embezzlement, improve the State's fiscal discipline. But at first we don't yet have the experience, preparation time back so rushing. So should Contact the Ministry of finance and the Bank suggested the heads of ministries, sectors, and attention levels good leadership mode common to the base unit and the layout plan proceed urgently, in order to ensure the switch to new allocations on time.
While performing, can get stuck, on the specific issue, recommended the Ministry of industry, the level of exchange of ideas with us to take the appropriate measures.