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It doesn’t make any specific reference to the State Finance Committee.
Article 1.- This Decree Law is called "Of the Organization of the State’s Central Administration" and aims to determine the general structure of the State’s Central Administration and establish the bases of its organization and functioning.
Article 2.- The executive and administrative function, as an expression of People’s Power, is governed by the principles consecrated in the Republic’s Constitution and is exercised at the central level by the following organs and organizations:
a) The Council of Ministers and its Executive Committee;
b) The bodies of the State’s Central Administration.
Article 22.- The bodies of the State’s Central Administration are subordinated to the Council of Ministers, and are classified in:
a) State Committee, when they have generally under their charge functional and governing management of issues affecting all spheres of activities, and all State bodies and institutions.
Article 29.- The creation, modification, dissolution, classification and nomenclature of the bodies of the State’s Central Administration, as well as the allocation, segregation, transfer or consolidation of their powers and functions, are determined by the National Assembly of People’s Power or by the State Council, as the case may be.
Article 52.- The bodies of the State’s Central Administration have the following duties, powers and common functions:
a) Carry out whatever is laid out in the Constitution of the Republic, the laws, the decree laws, the decrees and other provisions of the National Assembly of People’s Power, the State Council and the Council of Ministers, and ensure the implementation of existing legislation and State discipline in the undertakings and offices of the body;
b) Participate in tune with the established planning methodology and, whenever it is under their purview, in the process of evolving the Unique Plan of Socio-Economic Development; plan projects falling in their sphere of activity at the time of working out the said Plan, including those of their undertakings and departments and, once the plans are approved, ensure their implementation; participate, in the case of the corresponding bodies, in the working out of the plans of activities subordinated to the organs and bodies of People’s Power;
c) Prepare their drafts of the budget, including those of their departments and, once approved, ensure their implementation; participate, in the case of the subsidiary bodies, in the preparation of the budgets of the local organs and bodies of People’s Power; approve and supervise the financial and economic plans of their undertakings and monitor their implementation;
d) Propose fundamental alternatives of investments, carry out efficiently their investment plan, reduce construction periods and put in operation - at the proper time - productive and service capabilities, work out and approve within the established order, the normative techno-economic principles and the norms of consumption and of inventories of material resources, for the productive and operating needs and guarantee their application in the preparation of the plan.
e) Respond, in conformity with what has been established in the Unique Plan of Socio-Economic Development, to the development of the undertakings, units or activities under their charge, the scientific and technical progress, the technical level and the quality of their production and activity, as well as to satisfy the needs of the country as regards activities and production in that area, within the possibilities of financial, material and human resources available for the purpose; guarantee increased production in their sphere of activity, continuous rise in work productivity, fall in the pattern of consumption, increase in the efficiency and quality of production or service, by means of a better utilization of financial, material and labour resources; promote – in their sphere of activity – the development of product lines that will increase or create new export items or that which will result in import substitution.
f) Resolve all issues relating to the departments, sections or activities under their charge, within the limits of their powers, possibly delegating the solution of some issues under their domain to undertakings and departments functioning directly under them, being obliged to strictly observe the rights of their undertakings and departments as per the existing legislation, thus contributing to the autonomy and economic initiative of their undertakings; be responsive to fulfil the material and technical needs of the undertakings and the units working directly under them; distribute appropriately the funds allotted for activities under their purview, among their undertakings and the units working directly under them, and redistribute the funds – if necessary – keeping in mind the fulfillment of the plans.
g) Exercise the powers and duties as have been assigned to them and keep a watch on the undertakings and departments of the local organs of People’s Power, and ensure proper implementation of whatever has been established as regards methodological principles, norms and procedures, training of specialized teams and filling up the shortfall of technical staff, research and development, planning, finances, statistics and accounting system, for which, besides guaranteeing the corresponding technical advice, they are responsible for – in coordination with the governing organization – methods management regarding technological aspects under their purview in the various local industries and carry out audit and inspection related activities of the said undertakings and departments;
h) Carry out a management plan of the activities under their charge on a scientific basis, bearing in mind the overall developmental requirements of national economy; study the trends and direction of the progress of these activities; introduce a scientifically devised approach to the organization of work and management related activities, provide technically qualified personnel to their undertakings and departments; create conditions for the optimum use of the workers’ experience and know-how;
i) Ensure that their undertakings and departments follow the procedures and instructions laid down by the National System of Accounting for the maintenance of the accounts register, carry out audit jobs and check the financial activities of the budgeted institutions, as well as the economical and financial actions of their undertakings;
j) Participate in the formulation, fixing and modification of prices and tariffs within the framework of their power and domain;
k) Ensure that the approved policies in the training, selection, placement and promotion of personnel are given concrete practical shape; support and comply with the measures approved by the competent bodies and organizations to achieve the upgradation of the cultural and technical training of the workers;
l) Ensure the protection, care and conservation of the socialist state property under their care and responsibility;
m) Conduct activities under their charge in close association with other institutions, keeping in mind the needs of the overall development of national economy and of society; for this purpose, they have to be in touch with and collaborate with other institutions at their level, while making proposals and working out joint solutions to issues pertaining to their departments, sections and activities;
n) Ensure the appropriate application of the Planning and Management System of the Economy and correct combination of the different management methods, the optimum utilization of economic mechanisms and the improvement of managerial structure and organizational patterns;
o) Send to the competent bodies statistical, accounting, financial and other information, of the required quality and within the stipulated time frame and to ensure that their undertakings and departments also do the same;
p) Be responsible for the management of the undertakings and departments working under them and, also conduct – in their capacity of an institution of a higher standing in hierarchy – the technical and methods management of activities that the Local State Administrative Body carries out;
q) Carry out inspection visits to the district offices, undertakings and departments, as well as to the administrative offices, undertakings and branch offices of the local organs of Peoples’ Power;
r) Ensure the development of democratic centralism in the organization’s management, based on the conjugation of their collective character, on the one hand, and single authority, on the other; determine precisely the persons responsible for each unit and for the implementation of the set objectives; create conditions for the emergence of initiative and for the active participation of workers and their social and mass organizations in the discussion and formulation of economic plans, in the improvement of production, work, management, organization and the elimination of deficiencies in the bodies, their undertakings and their departments;
s) Give support to the Workers Union of Cuba and to the Trade Unions in organizing activities on the socialist pattern; give attention and support to the social and professional organizations operating in related fields to develop and to achieve their objectives;
t) Come to an understanding with the National Trade Unions regarding the general guidelines that are to serve as the methodological base for coordinating the collective commitment to work at the level of the undertaking;
u) Pay attention and give relevant answers, within a period of sixty days, to the complaints and pleas made by the citizens; strive to satisfactorily resolve the issues raised therein and adapt measures to eliminate deficiencies pointed out;
v) Support the activities of Civil Defence and the mobilization for the Motherland’s defence and the principles of the Socialist Revolution;
w) Create hygienic conditions as well as conditions for job security; be responsive to environmental protection and to a rational approach and use of natural resources and take measures in this regard, including in their undertakings and departments;
x) Establish in conformity with the existing rules and regulations, economic, scientific, technical and cultural relations with foreign organizations and guarantee the fulfillment of the obligations contained in the agreements reached with the foreign organizations; represent, as established by law, the Cuban State in the relevant organs and bodies of the Council of Mutual Economic Assistance and in the specialized international organizations;
y) Coordinate and collaborate in conformity with functions assigned to them, with other organs and bodies, institutions and organizations; as well as with systems of which they form part;
z) Advise the State and the Government in the areas of their domain, and to forward relevant proposals for evolving the policy that they are to manage and implement.
Article 58.- The State Finance Committee is the body entrusted with the responsibility of managing, implementing and regulating, in areas under its purview, the finance policy of the State and of the Government, advise them in the formulation of this policy and conduct and control the organization of the State’s finances, utilizing the financial resources with the objective of increasing the efficiency of social production and, towards this end, has the following powers and main functions in addition to the common ones contained and enunciated in article 52) of this Decree Law:
a) Prepare the draft of the State’s Budget for presentation to the Council of Ministers and, once it is approved by the National Assembly of Peoples’ Power, ensure its implementation;
b) Organize the preparation of the drafts of the budget of the State’s organs and bodies and of their departments; advise the social organizations in the preparation of their respective budgets and the cooperatives in financial and accounting matters of its economic activity; organize in coordination with the Central Planning Council, the preparation of the financial plans of the State’s organs and bodies, and of its undertakings.
c) Prepare, evolve and improve the National Accounting System, as well as norms for its application and control; carry out a check of the financial and economic activities of the State’s organs and bodies, undertakings and other departments and organizations;
d) Prepare, propose and execute revenue policy of the State Budget and specially the tax policy, including earnings through duties, and keep a watch over laws pertaining to taxes and other sources of income not related to taxes;
e) Carry out the financing of the investments and running expenses with the provisions made in the budget; approve the corresponding norms and the regulatory methods;
f) Issue national public bonds and guarantee, in the name of the Cuban State, those issued by legally authorized national bodies; conduct the activities of state insurance;
g) Represent the Cuban State in the coordination and signing of international fiscal treaties and agreements and in negotiating credits in which one of the parties is the Cuban State; establish the exchange rate of the Cuban peso for non commercial dealings with member countries of the Council for Mutual Economic Assistance;
h) Approve, on a proposal made to this effect by the corresponding bodies of the State’s Central Administration, the creation, the merger and the dissolution of budgeted units.
