Home / M.P. 1961 nr 87 poz. 374
Instruction of the Minister of Finance of October 20, 1961, concerning the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
Instrukcja Ministra Finansów z dnia 20 października 1961 r. w sprawie szczegółowych zasad i trybu przeprowadzania rewizji finansowo-księgowej w przedsiębiorstwach państwowych i ich jednostkach nadrzędnych utrzymywanych z wpłat przedsiębiorstw.
Type
Instruction (Instrukcja)
Status
repealed (uchylony)
Announced
1961-10-20
Entry into force
1961-11-24
Texts
Related acts
Repealing Acts (1)
Repealed Acts (1)
Amending Acts (2)
- Instruction of the Minister of Finance of February 26, 1964, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions. · 1964-03-06
- Instruction of the Minister of Finance of February 17, 1966, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions. · 1966-03-07
References (6)
- Regulation of the Minister of Finance of August 13, 1958, on the principles of cash management for socialized economy units.
- Regulation of the President of the Republic of July 11, 1932 - Penal Code.
- Regulation of the Minister of Finance of August 11, 1955, on documenting cash operations, storing cash, and the duties of cashiers in socialized enterprises operating on the principles of economic settlement.
- Instruction of the Minister of Finance of January 12, 1961, on the procedure for conducting financial and accounting audits in budget units and establishments and financial bodies of national council presidia.
- Resolution No. 187 of the Council of Ministers of May 12, 1959, on the financial and accounting audit of state organizational units.
- Law of June 14, 1960, Code of Administrative Procedure.
Legal Basis (1)
Legal Basis from Art. (1)
Acts referring to this act
- Repealing Acts: Instruction of the Minister of Finance of August 18, 1953, concerning the detailed scope and procedure of work of accountants-auditors appointed to audit state enterprises.
- Repealed Acts: Ordinance of the Minister of Finance of November 9, 1971 on the detailed principles and procedure for conducting economic audits.
- Implementing Regulations: Resolution No. 187 of the Council of Ministers of May 12, 1959, on the financial and accounting audit of state organizational units.
- Amended Acts: Instruction of the Minister of Finance of February 17, 1966, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- Amended Acts: Instruction of the Minister of Finance of February 26, 1964, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- References: Order No. 3 of the Chairman of the Council of Ministers of January 16, 1967, on the scope and procedure for the State Price Commission to control the application of the Council of Ministers' guidelines regarding the setting of prices, fees, and tariff rates.
- References: Announcement of the Minister of Finance of 11 March 1969 on the list of binding ministerial legal acts published in Monitor Polski.