Detailed Survey of the Current Legislative Regulation in the Slovak Republic, Related to an Option of Co-operation Between Non-governmental Organizations and State and Self-Administration

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Document Information:

Year: 1999
Country: Slovakia
Language: English
Document Type: Publication
Topic: CSO Self-Regulation,Government Funding and Procurement,Public Benefit and Charitable Status,Taxation and Fiscal Issues

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Č ERNEJOVÁ & HRBEK
LAW FIRM
Kýèerského 7, 811 05 Bratislava
Slovak Republic
Tel.: (421-7) 322 166, 322 168 Alena
Č ERNEJOVÁ
352 128, 352 129 Milan
HRBEK
Fax : (421-7) 352 650, 352 127 Igor PÁLKA
E-mail: chplaw@chplaw.sk
____________________________________________________________________
____

Detailed survey of the current legislative
regulation in the Slovak Republic, related to an option of co-operation between non-
governmental organisations and State and self- administration

I. INTRODUCTION 3
II. NON-GOVERNMENTAL ORGANISATIONS 3
A. Civic associations 4
B. Foundations 4
B. Non-profit organisations providing generally beneficial services 5
C. Non-investment funds 5
D. The professional associations 6
III. INCOME OF NON-GOVERNMENTAL ORGANISATIONS 6
A. Foundations 6
B. Non-profit organisations providing generally beneficial services 7
C. Non-investment funds 8
D. Professional associations and professional chambers 9
E. Gifts and Heritage 10
IV. SUBSIDIES 11
A. Subsidies from the State Budget 11
B. Subsidies form Budgets of State funds 14
C. Subsidies from Municipal Budgets 21
V. FORMS OF COOPERATION BETWEEN NON-GOVERNMENTAL
ORGANISATIONS AND STATE AND LOCAL PUBLIC ADMINISTRATION
22
A. Administration of the State Property 22
B. Administration of municipal property 24
C. Public procurement 24
1. Public Tender. 25
2. Closed Tender. 26
3. Negotiation Proceedings. 26

4. The Price bid 27
5. Direct assignment 27
D. Co-operation in the area of physical culture 28
VI. CONCLUSION 29

I. INTRODUCTION

The Constitution of the Slovak Republic (passed on 1 September 1992 and published
in the Collection of Laws under No. 460/1992) , the fundamental Act of the State,
does not contain any provisions directly related to non-governmental organisations
and to conditions for providing grants to non-governmental organisations or to
concluding agreements with non-governmental organisations. However, it lays down
the basic legal provisions which indirectly regulate the existence and a
ctivities of
non-governmental organisations on the territory of the Slovak Republic.

II. NON-GOVERNMENTAL ORGANISATIONS

In relation to non-governmental organisations, it is necessary to mention the article
29 of the Constitution of the Slovak Republic, which guarantees the righ
t to
associate freely. Everybody has the right, togeth er with others, to get associated in
communities, societies or other associati ons. Citizens have the right to establish
political parties and political movements and to be associated in them. The execution
of these rights can be restricted only in cases stated by law, if such restrictions are
inevitably necessary for the safety of the St ate, for the protection of public order, for
the prevention of crimes or for the protecti on of the rights and freedoms of others in
a democratic society. Political parties and political movements as well as
communities, societies or other associations are separate from the State.

Article 37 of the Constitution of the Slovak Republic establishes the right of every
citizen to get freely associated with others in order to protect his/her economic and
social interests.

Neither the Constitution of the Slovak Re public, nor other generally binding legal
regulations defines the notion of a non-gove rnmental organisation. The law does not
state which legal forms permitted by the legal rules of the Slovak Republic are
available to non-governmental organisations. Currently, there are several legal forms

that can be specifically ranked as possible forms for non-governmental organisations
to be created and to function.

A. Civic associations,
trade unions and organisations of employers pursuant to Act No. 83/1990 Coll. on
Association of Citizens, as amended (h ereinafter referred to as the “Citizens
Association Act”).
The Citizens Association Act explicitly s tipulates as civic associations the
communities, societies, unions, movements, clubs and other civic associations. The
following associations are not permitted:
1. organisations having as their purpose to deny or to restrict personal, political or other
rights of citizens on the ground of their ethni city, gender, race, origin, political or
other way of thinking, religion and soci al position; to exacerbate hatred and
intolerance on these grounds; to support violence or otherwise to breach the
Constitution and laws otherwise;
2. organisations pursuing to achieve their goals using methods and forms
contrary to the Constitution and the laws;
3. military organisations or organisations having armed components; organisations the members of which hol d or use fire guns for sporting or
hunting purposes, are not considered military or armed.

A civic association is established by registration at the Ministry of In
terior of the
Slovak Republic. Trade unions and organisations of employers acquire legal
personality on the day following the delivery of the proposal for regist
ration to the
Ministry of Interior of the Slovak Republic.

B. Foundations
pursuant to the Act of the National Council of the Slovak Republic No. 207/1996
Coll. on Foundations, as amended (hereinafter referred to as the “Foundation Act”).
A foundation is a specific association of thi ngs, finances, securities and other values
appreciable by money, which the establisher designed to meet a generally beneficial
purpose. A foundation is a legal entity, and th e state authorities can interfere with its
position and activities only within limits of law.
A foundation is considered established on the day it is entered into the register of
foundations kept by the Ministry of the Interior of the Slovak Republic.

B. Non-profit organisations provid ing generally beneficial services
pursuant to Act No. 213/1997 Coll. on Non-Pr ofit Organisations Providing Generally
Beneficial Services (hereinafter referred to as the “Non-Profit Organisations Act”).
A non-profit organisation is a legal entity whose subject of activities
is to provide
generally beneficial services. A non-prof it organisation can independently, on its
own behalf and responsibility, perform also other activities to make profit, if this
would ensure a more efficient use of its property, and the profit from these activities
is entirely used to provide generally beneficial services.
Generally beneficial services are those provided on terms and conditions determined
in advance and being accessible for all users to the same extent in the same area. As
generally beneficial services are considered only:
1. health care;
2. humanitarian care;
3. development and protection of spiritual and cultural values;
4. additional education of children and youth, including organised physical
training and sports for children and youth;
5. creation and protection of environment;
6. provision of social services.

Non-profit organisation can provide services , only when they meet the conditions to
provide them, as established by special regulations.
Non-profit organisation can perform economic activity, if they would bring to a
more efficient use of its property, and th e quality, scope and accessibility of services
for which it was established are not threat ened. Non-profit organisation may not take
part in business of other persons and c onclude contract on sleeping partnership.
Non-profit organisations providing generally beneficial services are con
sidered
created on the day when the decision for registration, taken by the Regional Office
of local competence, comes into effect. Th e register for non-profit organisations is
kept at the Regional Office with local competence depending on the location of the
registered office of the organisati on. The Central Register for non-profit
organisations providing generally beneficial se rvices is kept at the Ministry of the
Interior of the Slovak Republic.

C. Non-investment funds
pursuant to Act No. 147/1997 Coll. on Non-Investment Funds and on Amendment
and Supplement of the Act of the Nati onal Council of the Slovak Republic No.
207/1996 Coll. (hereinafter referred to as the “Non-Investment Funds Act”).

A non-investment fund is a non-profit legal entity associating financial means
designed to reach a generally beneficial purpose or individually designated
humanitarian aid for an individual or a gr oup of persons whose life is in danger or
who need urgent assistance against elemental disaster.

A non-investment fund is considered established on the day when it is entered in the
register kept by the Regional Office of local competence depending on the location
of the registered office of the fund. The Central Register for non-investment funds is
kept at the Ministry of the Interior of the Slovak Republic.

D. The professional associations
have as their objective to ensure the prope r performance of certain professions. Such
associations are, for example, the Slovak Advocacy Chamber pursuant to Act
No. 132/1990 Coll. on Advocacy; the Chambe r of Commercial Lawyers of the
Slovak Republic pursuant to Act No. 129/ 1991 Coll. on Commercial Lawyers, as
amended; the Notary Chamber of the Slovak Republic pursuant to Act No. 323/1992
Coll. on Notaries and Notary Activities, as amended; the Slovak Chamber of
Psychologists pursuant to Act No. 199/1994 Coll. on Psychological Activi
ties and on
Slovak Chamber of Psychologists; the Slova k Chamber of Executors pursuant to Act
No. 233/1995 Coll. on Judicial Executors and Execution Activities (Executio
n
Rules) and on Amendment and Supplement of Other Acts, as amended; the Slovak
Chamber of Tax Advisors pursuant to Act 78/1992 Coll. on Tax Advisors and on
Slovak Chamber of Tax Advisors, as amended; the Slovak Chamber of Auditors
pursuant to Act No. 73/1992 Coll. on Audito rs and on Slovak Chamber of Auditors,
as amended; the Chamber of Veterinary Doctors of the Slovak Republic pursuant to
Act No. 337/1998 Coll. on Veterinary Care and on Amendment and Supplement of
some other Acts; the Slovak Trade Cham ber pursuant to Act No. 126/1998 Coll. on
Slovak Trade Chamber and on Amendment and Supplement of Some Acts.

III. INCOME OF NON-GOVERNMENTAL ORGANISATIONS
A. Foundations

In accordance with Section 30 (1) of the Foundation Act, the income of foundations
can come from:

1. yields from property of the foundati on which are particularly as follows
pursuant to Section 29 of the Foundation Act:
a) incomes form rental of the foundation’s property;
b) interests from monetary deposits in banks;
c) yields from securities.
2. gifts and contributions from legal entities or natural persons;
If a legal entity or natural person makes a gift or a contribution to a foundation
and designates it for a particular purpose, the foundation is not allowed to use
it for another purpose, except upon a written approval given in advance
by the
legal entity or natural person – donor;
3. yields from public collections;
4. yields form lotteries and other similar games;
5. heritage;
6. yields from organising cultural, educational, social or sporting events.

Under Section 30 (2) of the Foundation Act, foundations cannot cover expenditures
for their administration from incomes originating from:

1. subsidies from the state budget;
2. subsidies from the municipal budget;
3. subsidies from a state fund.

B. Non-profit organisations provid ing generally beneficial services

Under Section 29 (2) of the Non-Profit Organisation Act, the property of a non-
profit organisation providing public beneficial services consists of:
1. contributions of founders;
2. incomes from own activities;
3. incomes from economic activities after taxation;
4. loans, credits and interests;
5. gifts from natural persons or legal entities.

If a natural person or legal entity makes to the non-profit organisation a gift or
a contribution and designates it for a particular purpose, the non-profit
organisation is not allowed to use it for another purpose, except upon a written
approval given in advance by the legal entity or natural person – donor.

Non-profit organisations may not make the giving of gifts by natural persons
or legal entities a condition for the delivery of their generally benefi
cial
services.

Pursuant to Section 29 (3) of the Non-Profit Organisation Act, non-profit
organisations can also receive:

1. subsidies from the State budget;
2. subsidies from the budget of the State Fund;
3. subsidies from the municipal budget.

Non-profit organisation can receive subs idies from the State budget and from
budgets of State funds for the same services only from one spot, as a rule from that
one which is related to the prevailing activity of the non-profit organi
sation.
Expenditures (costs) for administration of non-profit organisation cannot be covered
from subsidies of State budget, the budge t of the State fund and the municipal
budget. The financial means of non-prof it organisation may not be used for
financing of activities of political parties or political movements.

C. Non-investment funds

As provided by Section 19 (1) of the Non-I nvestment Funds Act, the property of a
non-investment fund consists of contribu tions by the founders and other financial
means, including:
1. monetary gifts and contributions from natural persons or legal entities;
If a natural person or legal entity ma kes a gift or a contribution to a non-
investment fund and designates it for a particular purpose, the non-investment
fund is not allowed to use it for another purpose, except upon a previou
s
written approval by the legal entity or natural person – donor;
2. incomes from public collections;
3. heritage in monetary form or income from sale of heritage obtained in another form;
4. incomes from lotteries and other similar games;
5. incomes from organising cultural, educational, social or sporting events;
6. incomes from sale of own literature supporting the purpose of the fund;
7. interest from monetary deposits in banks;
8. incomes from state debentures;
9. incomes from liquidation remainder of another fund.

The property of a non-investment fund may al so include moveables and real estate
necessary to perform its administration.

Pursuant to Section 19 (3) of the N on-Investment Fund Act, incomes of non-
investment fund can also be:
1. subsidies from the State budget;
2. subsidies from the budget of a State Fund;
3. subsidies from the municipal budget.

However, pursuant to Section 19 (4) of the Non-Investment Fund Act, subsidies
from the State budget can be provided to non-investment fund for the same purpose
only from a single spot, as a rule from that one related to prevailing activities of the
non-investment fund. Expenditures for the f und’s administration may not be covered
from subsidies of the State budget.

Finances of non-investment fund may not be used for economic activities. Finances
of non-investment fund may not be used to fund activities of political parties or
political movements.

D. Professional associations and professional chambers

Individual professions’ associations a nd professional chambers established by
respective acts have their incomes stipulated by the Act for their establishment. The
income of professional associations may in particular (depending on separate
chambers) originate from:
1. incomes from members’ enrolment fees;
2. membership fees;
3. subsidies;
4. gifts;
5. yields of own economic activities;
6. incomes from monetary penalties;
7. other incomes in accordance with generally binding legal regulations.

In the next sub-chapter, we will focus sp ecifically on gifts and contributions from
natural persons and legal entities, on heritage, and in the next chapter
– particularly
on subsidies from the State budget, th e budget of a State fund and from the
municipal budget.

E. Gifts and Heritage

The provision of gifts by natural persons or legal entities is indirectly restricted as to
the amounts of such gifts, by the Act No. 286/1992 Coll. on Income Taxes, as
amended (hereinafter referred to as “Income Tax Act”) which limits the amount
deductible from the tax base.

The Income Tax Act in its Section 15 (8) and Section 20 (4) provides that the value
of gifts made to municipalities and to legal entities with registered offices on the
territory of the Slovak Republic, with the purpose to fund science and training,
culture, education system, fire protection, support to youth, protection and security
of population, protection of animals, social, medical, ecological, humanitarian,
charity, religious purposes for churches acknowledged by the State and religious
societies, physical training and sports, can be deducted from the tax base of the
donor, if the aggregate value of the gifts in the tax period is at least
:

1. For natural persons, 2 % of the ta x base or 1,000 SKK, however, and the
maximum aggregate amount deductible is 10 % of the tax base;
2. For legal entities, 2,000 SKK, and the maximum aggregate amount deductible
is 2 % of the tax base (gifts can be of monetary as well as non-monetary value,
including provision of services).

The right to heritage is also guaranteed. Article 20 of the Constitution of the Slovak
Republic establishes the right of property. Property right has the same legal content
and enjoys the same protection for all persons. Two facts are of legal relevance in
relation to heritage:
1. A natural person can establish a foundation by a testament in accordance with the provisions of Section 20b and Sec tion 477 (2) of the Civil Code – Act
No. 40/1964 Coll., as amended (hereinafter referred to as the “Civil Code”),
and the testament should contain articles of the foundation.
2. A natural person can entail heritage by a testament (Section 477 of the Civil
Code) also to a legal entity (i.e. in cluding non-governmental organisations) on
conditions stated by law. One of the conditi ons is that such a legal entity has to
exist legally at the time of demise of th e testator. It means in practice that non-
governmental organisation, depending on its legal form, must meet conditions
stated by the Act for its establishing.

Although we do not frequently encounter in practice such method of establishing of
foundation or entailing the heritage to non-governmental organisations based on a

testament, it is important to note that the law of the Slovak Republic provides for
such options.

IV. SUBSIDIES

A. Subsidies from the State Budget

In addition to gifts and contributions from natural persons and legal entities, the
income of non-governmental organisations can also come from subsidies from the
State budget and budgets of state funds. The pr ovision of subsidies is subject to the
relevant legal regulations that establish the budgetary rules and the st
ate budget for
the particular budgetary year.

Under Article 58 of the Constitution of the Slovak Republic, the financial
management of the Slovak Republic is regulated by the State budget Law. The
sources of income for the State budget, the rules of budgetary management, the
relationship between the State budget and th e budgets of territorial units are also
determined by law. State special-purpose funds linked to the State budget of the
Slovak Republic are established by law.

Budgetary rules are regulated by Act N o. 330/1996 Coll. on Budgetary Rules, as
amended (hereinafter referred to as “Budgetary Rules Act”). The St
ate Budget Law
regulates:
1. incomes and expenditures of the State budget, broken down by budgetary
chapters;
2. budgetary relationships with legal entities and natural persons;
3. the minimum amount of budgetary surplus of the State budget or the maximum amount of budgetary deficit of the State budget;
4. budgetary reserves and special-purpose financial means of the State budget.

Section 6 (2) of the Budgetary Rules Act provides that out of the State budget
,
within the scope stated by the State Budget Act for the appropriate budg
etary year,
the following subsidies can be provided through financial relations (tr
ansfers):
1. contributions to natural persons and legal entities pursuant to special
regulations and subsidies to legal entities and natural persons;
2. repayable financial aids. Repayable fina ncial aids can be provided specifically
pursuant to the State Budget Act for the relevant budgetary year, in particular
for funding of:

a) materialised state guarantees for bank credits to entrepreneurs;
b) needs pursuant to special acts;
c) projects approved by the Government.

The above funding out of the State budget can be provided pursuant to the State
Budget Act for the relevant budgetary year, to particular projects or to
circles of
needs determined in advance. Budgetary financial means of the State budget can be
only used by the end of the budgetary year , particularly within the scope and
purposes stated by the State Budget Act for the relevant calendar year. At the same
time, all the conditions for their provision, st ated by the Ministry of Finance of the
Slovak Republic or by the administrator of the budgetary chapter or determined in
the contract on providing budgetary financial means, should be fulfilled.

It is essential to note that legal entities and natural persons who have
received
funding from the State budget pursuant to Section 6 (2) of the Budgetary Rules Act,
except municipalities with a certain populati on stated by the State Budget Act for the
relevant budgetary year which receive subsidies to perform self-government
functions, are obliged to maintain these finances on a separate bank account. Yields
from these financial means are considered income of the State budget.

The use of contributions and subsidies received from the State budget is subject to
statutory yearly settlement with the State budget. The method of settlement is
determined by the Ministry of Finance of the Slovak Republic. Cash payments from
financial means of the State budget are in principle not performed.

Under the provisions of Section 10 (2) of the Budgetary Rules Act, legal entities and
natural persons who have received fina ncial support from the State budget are
responsible for managing those funds and to use them only within the budgetary
limits of expenditures opened at the National Bank.

Pursuant to Section 16 (1) letter c) of the Budgetary Rules Act, the central
authorities act as administrators of the budgetary chapter in their capacity, based on
an agreement with the Ministry of Fi nance of the Slovak Republic. The central
authority (Ministry, Office) determines th e conditions for the provision of subsidies
to other entities. It also opens budgetary lim its of subsidies and repayable financial
aids for other entities.

Pursuant to Section 16 (3) of the Budgetary Rules Act, a central state administration
authority of the Slovak Republic can, provi ded that budgetary funding is available
for that in accordance with the State Budget Act for the relevant budgetary year or
from gifts or based on a contract on association:

1. found or establish a legal entity other than a budgetary organisation or
a contributory organisation;
2. contribute funds from the budget to the property of another legal entity.

Act No. 375/1997 Coll. on State Budge t for 1998, as amended by the Act
No. 376/1998 Coll. (hereinafter referred to as “1998 State Budget Act”) in its Annex
No. 6 Reserves of the State Budget a nd Special-Purpose Financial Means of
Budgetary Chapter determines the followi ng as special-purpose funds within the
budgetary chapters of the various central authorities:

1. The Ministry of Education of the Slovak Republic can provide:
a) funding to civic associations and physical training organisations for the
performance of tasks in the area of physical training and sports
amounting to 60,000,000 SKK;
b) for state care of the young people ( activities of youth organisations and
programmes to support and to protect youth) – funding amounting to
50,300,000 SKK;
c) funding to ensure the implemen tation of programmes of European
Communities in the area of youth e ducation (Sokrates, Leonardo and
Youth for Europe III) amounting to 68,500,000 SKK.

2. The Ministry of Labour, Social Affairs and Family of the Slovak Republic:
a) current transfers to civic associations amounting to 49,800,000 SKK.

3. The Ministry of Culture of the Slovak Republic:
a) transfers to interest associations amounting to 17,000,000 SKK;
b) transfers to civic associations amounting to 3,000,000 SKK;
c) transfers for supporting the culture of minorities, of which for activities
of civic associations – funding amounting to 12,000,000 SKK.

4. The Ministry of Foreign Affairs of the Slovak Republic:
a) transfers to ensure the implementation of UNESCO international programmes amounting to 1,500,000 SKK.

5. The Office for Development Strategy of the Society, Science and Technology
of the Slovak Republic:

a) transfers to fund projects promoting regional development and activities of regional development agencies. As the State Budget Act for 1999 has
not been passed in the time limits determined by the Budgetary Rules
Act, currently the financial management of the Slovak Republic is
administrated by a budgetary provisional arrangement.

In accordance with Section 7 of the Budgetary Rules Act, if the State Budget Act for
the following budgetary year fails to be passed by the National Council of the
Slovak Republic by 31 December of the curre nt year, the budgetary management in
the period from 1 January of the budgetary year until the State Budget Act comes
into force is administered by a budgetary provisional arrangement pursuant to the
draft State budget submitted by the Govern ment to the National Council of the
Slovak Republic.

If the above mentioned procedure cannot be applied, the State Budget Act for the
previous budgetary year applies to the budgetary management; it also regulates the
relationship between the state and other en tities. Expenditures of the State budget in
each calendar month during the budgetary provisional arrangement cannot exceed
(with exceptions provided for in Section 7 (3) of the Budgetary Rules Act) one-
twelfth of the total expenditures of th e State budget approved by the State Budget
Act for the previous budgetary year. The Mi nister of Finance of the Slovak Republic
shall, on the grounds of a Government resolution, determine binding indicators,
assignments and expenditure limits of the State budget.

Pursuant to Section 55 of the Budgetary Rules Act, the 1998 State Budget Act
applies to the budgetary provisional arra ngement in 1999, except for the provisions
of Sections 2, 11, 13, Section 15 (4) and (5) and Section 16.

B. Subsidies form Budgets of State funds

A State fund is a legal entity establishe d by a law passed by the National Council of
the Slovak Republic to fund specially stipul ated assignments. The provisions of the
Budgetary Rules Act apply to management of all financial means of a State fund.
The above-mentioned rules for subsidies from the State budget apply also to the
provision of subsidies from budgets of State funds.

There is no legal claim available for th e provision of state funding. Except for the
Anti-Drug Fund, the appropriate Minister d ecides on use of the subsidies from the
fund (depending on the particular State fund). The Board of the Fund is an advisory
body of the Minister. General regulations on administration proceeding do not apply
to this decision-making.

Financial means from the State funds can be used only for the purpose they were
designed for. The applicant is obliged to return unspent financial means.

Examples of State funds include:

1. State Fund of Culture Pro Slovakia established by Act No. 95/1991 Coll. on
State Fund on Culture Pro Slovakia, as am ended (hereinafter referred to as the
„State Culture Fund Pro Slovakia Act“).
Pursuant to Section 4 (2) of the State Culture Fund Pro Slovakia Act, financial
means of the Fund Pro Slovakia, according to the approved budget and
available finances, are used for:
a) renewal and social use of monumen ts of culture, historical book stocks,
archives and other values of culture , above all those of nation-wide and
regional significance;
b) support to selected projects of cons truction of material and technological
basis (new premises and especially demanding projects of upgrading);
c) support to artistic virtues of soci ety-wide cultural significance created,
disseminated and saved by professiona l institutions, associations and
individuals;
d) support to local cultural and enlightenment activities through municipal budgets or their out-of-budgetary cultural funds;
e) support to selected programmes for dissemination of culture abroad and of foreign culture into the Slovak Republic;
f) payment of expenditures connected with procuring securities of other issuers and with operation of lotteries;
g) provision of credits and repayable financial aids to legal entities and
natural persons to support culture activities;
h) provision of guarantees for credits to legal entities and natural persons in support of their economic activities, particularly in the area of culture
and arts dissemination;
i) instalments of bank credits;
j) other purposes in accordance with the mission of the Fund Pro Slovakia.

Financial means of the Fund Pro Slovaki a provided pursuant to provisions of
letters a) to e) are in the form of a special-purpose subsidy which is settled
with the budget of the Fund Pro Slovakia annually. Both a legal entity or a
natural person can apply for a subsidy from the Fund Pro Slovakia.

2. Anti-Drug Fund established by Act No. 381/1996 Coll. on the Anti-Drug Fund.
Pursuant to Section 7 of the Act on Anti-Drug Fund, financial means from the
Fund can be used to finance:
a) prophylactics, treatment and resocialisation programmes or activities aimed at fighting the drugs;
b) projects in the area of collection a nd evaluation of information aimed at
fighting the drugs;
c) training of educational workers and natural persons providing anti-drug
prophylactics in social, medial and cultural/enlightenment areas;
d) prophylactics, treatment and resocialisation activities by non- governmental entities aimed at fighting the drugs;
e) publishing activities aimed at fighting the drugs;
f) scientific and research projects in the area of drug usage prophylactics
;
g) international programmes aimed at prophylactics to prevent and fight
drug addiction;
h) selected investment projects and purchase of medical technology,
purchase of other material and t echnological equipment necessary for
prophylactics, treatment and resocialisation of drug addicts;
i) administration of the Fund.

The Board of the Fund decides on provi ding finances of the Fund. General
regulations of administration proceedi ng do not apply to this decision making.
Financial means of the Fund can be provided only to a domestic legal entity or
natural person, based on a written applica tion. The applicant has to conclude a
contract with the Anti-Drug Fund and to agree with the Fund on the condi
tions
for providing financial means from the Fund, as well as on the sanctions for
breach of these conditions.
Applicants who have received financia l means from the Fund are obliged to
submit to the Fund written report on the way in which the means have been
used. In cases of unlawful use or reta ining of the means received from the
Fund, the user is obliged to return to the Fund the unlawfully used or retained
funds and to pay contractually agreed penalties.

3. State Fund of Health established by Act No. 193/1992 Coll. on the State Fund of Health, as amended (hereinafter referred to as the “State Health Fund Act”).

Pursuant to Section 4 (1) of the State Health Fund Act, the financial means of
the Fund can be used for:
a) contributions to selected health programmes and preferable development
of the selected sectors of health care and prophylactics;
b) contributions to fund construction of selected investment projects and
purchase of medical technology;
c) contributions for activities related to the protection and development of
natural treatment sources and sources of natural mineral water;
d) contributions to promote selected issues of health protection and medical care;
e) payment of unsecured needs of establishments of the health sector.

The user who has unlawfully used or re tained financial means of the Fund in
contradiction to the stipulated conditions is obliged to return them in the same
amount and, at the same time, to pay a penalty according to the Budgetary
Rules Act.

4. State Fund of Physical Culture es tablished by Act No. 264/1993 Coll. on the
State Fund of Physical Culture.
Pursuant to Section 6 of the Act on St ate Fund of Physical Culture, financial
means of the Fund shall be used for:
a) support to selected projects of mate rial and technological basis, sporting
and physical training premises and facilities;
b) construction, maintenance, renewa l, upgrading and reconstruction of
sporting and physical training premises and facilities;
c) support to gifted young people in the area of physical culture;
d) support to sports representation teams of the Slovak Republic in all
categories and age groups;
e) support to the Olympic movement;
f) support to fight doping;
g) support to the development of top sports in the Slovak Republic;
h) support to the programme Sport for Everybody;
i) support to associations dealing with physical culture, sporting and tourist
activities;
j) support to physical training activities of handicapped citizens;

k) support to amateur physical training at schools of all kinds and degrees;
l) support to scientific and research ac tivities in the area of physical culture
and sports medicine;
m) support to international co-operation and international programmes in the area of physical culture;
n) support to training facilities in the area of physical culture;
o) support to publishing on sports, physical training and tourist issues;
p) payment of fees for membership in international sports and physical
culture organisations;
r) support to significant sports, physical culture, tourist and fitness/recreational events;
s) other payments in line with the mission of the Fund.

Financial means of the Fund can be provided only to a domestic legal entity or
natural person. The Fund shall conclude a written agreement with the applicant
on the conditions for providing financial means of the Fund.
If the finances from the Fund are used in contradiction to the determined or
agreed conditions, the user is obliged to return them to the Fund and to pay a
penalty pursuant to the Budgetary Rules Act.
State authorities, municipalities, other legal entities and natural persons who
were provided financial means by the Fund, are obliged to report on the scope
and method of using financial means from the Fund.
Details on providing financial means from the State Fund of Physical Culture
and on particulars of the applicati on are regulated by the Decree of the
Ministry of Education of the Slovak Republic No. 287/1996 Coll. on
Conditions of Provision of Financial M eans from the State Fund of Physical
Culture.

5. State Fund of Environment establis hed by Act No. 69/1998 Coll. on the State
Fund of Environment.
Financial means of the Fund are broken down into two groups: unrepayable
funding (hereinafter referred to as “ unrepayable funding group”) and in the
group of financial means of the Fund intended for repayable funding
(hereinafter referred to as “repayable funding group”).
Pursuant to Section 4 of the Act on St ate Fund of Environment, the financial
means of the Fund in both groups can be used for:

a) support to projects aimed to achieve goals of State environmental policy
on nation-wide, regional or local levels;
b) procurement of zoning and planning documentation and other
environmental documentation;
c) support of survey, research and development aimed at improving of
conditions of environment including c onditions of implementation of the
results of the survey;
d) environmental education, training and promotion;
e) prevention of occurrence and spreading an accident threatening or impairing environment and removal of its consequences;
f) environmental monitoring, informatics and documentaristics;
g) payment of expenditures related to administration of the Fund and with
activities of the Board of the Fund which cannot exceed 5 % of Fund’s
resources;
h) instalments of credits and loans granted to the Fund by banks and other
entities;
i) support of research and implementa tion of projects to save rare and
endangered species of animals includi ng scare and threatened species of
game;
j) planting and maintaining greenery in municipalities;
k) payment for detriments caused by restrictions on the current
management of land:
l) taking care of especially protected parts of nature and landscape;
m) recovery of damaged forests.

Financial means from the Fund of the unrepayable funding group can be
provided as:
a) subsidies and grants;
b) direct expenditures for purchase of lands where especially protected
parts of nature and landscape are located.

Financial means of the Fund of the repayable funding group can be also
provided as loans and credits.
The funding for both groups both groups sh all be provided in accordance with
priorities and goals of the State environmental policy approved by the
Government of the Slovak Republic.

The Fund shall conclude a written ag reement with the applicant on the
provision of finances from the Fund. If the applicant uses the funding in
contradiction with the determined or ag reed conditions, it/he/she is obliged to
return them to the Fund and to pay a penalty pursuant to the Budgetary Rules
Act.
Details on providing financial means from the State Fund of Environment and
on particulars of the application are established by the Decree of the S
lovak
Committee for Environment No. 176/1992 Co ll. on Conditions of Provision of
Financial Means from the State Fund of Environment, as amended.

6. State Fund of Forest Improvement of the Slovak Republic established by Act No. 131/1991 Coll. on the State Fund of Forest Improvement of the Slovak
Republic.
Details on providing financial means from the State Fund of Forest
Improvement of the Slovak Republic and on particulars of the application are
regulated by the Decree of the Ministry of Forest and Water Management of
the Slovak Republic No. 57/1992 Coll. on Conditions for Provision of
Financial Means from the State Fund of Forest Improvement of the Slovak
Republic, as amended.

7. State Water-Management Fund of the Slovak Republic established by Act No. 318/1991 Coll. on State Water-Management Fund of the Slovak Republic,
as amended.

8. State Supportive Fund of Agriculture and Food Industry created by Act
No. 40/1994 Coll. on State Supportive Fund of Agriculture and Food Industry,
as amended.

9. State Fund of Protection and Improvement of Agricultural Lands established by Act No. 307/1992 Coll. on the Protection of Agricultural Lands.
A more detailed regime is established by the Regulation of the Government of
the Slovak Republic No. 76/1993 Coll. on the conditions and methods of
providing financial means from the Stat e Fund of Protection and Improvement
of Agricultural Lands.

10. State Fund of Market Regulation of the Slovak Republic in Agriculture
established by Act 270/1991 Coll. on the St ate Fund of Market Regulation of
the Slovak Republic in Agriculture, as amended.

11. State Fund of Disposal of Nuclear Power Plants and Handling with Used
Nuclear Fuel and Radioactive Waste created by Act No. 254/1994 Coll. on the
State Fund of Disposal of Nuclear Po wer Plants and Handling with Used
Nuclear Fuel and Radioactive Waste.
Particulars for the Fund are regulated by the Decree of the Ministry of
Economy of the Slovak Republic No. 14/1995 Coll. on Particulars of Creation,
Provision and Using of Financial Means of the State Fund of Disposal of
Nuclear Power Plants and Handling with Used Nuclear Fuel and Radioactive

Waste.

12. State Fund of Road Management established by Act No. 153/1993 Coll. on
State Fund of Road Management, as amended.

13. State Fund of Housing Development established by Act No. 124/1996 Coll. on
State Fund of Housing Development, as amended.

C. Subsidies from Municipal Budgets

A municipality is defined in Article 64 (2) of the Constitution of the Slovak
Republic as an independent territorial and administration unit of the Slovak Republic
associating persons having a permanent domic ile on its territory. The municipality is
a legal entity managing its own property a nd its financial means on the conditions
stated by law (Article 65 (1) of the Constitution of the Slovak Repub
lic).

Pursuant to Section 25 of the Budgetary Rules Act, the financial management of
municipalities is governed by an approve d budget and by a plan of creating and
using out-of-budgetary resources. The muni cipalities’ budgets express the economic
independence the municipalities are given. The budgets indicate the incomes and
expenditures in which financial relations with legal entities and natural persons
acting on the administrated territory, citizen s living on this territory, and relationship
with the State Budget. For the municipa lity the legal effect concerning these
relationship is based on:

1. generally binding legal regulations;
2. generally binding ordinance of the municipality; or
3. concluded contractual relationships.

Pursuant to Section 9 (2) of Act No. 369/ 1990 Coll. on Municipal Establishment, as
amended (hereinafter referred to as the “Municipal Establishment Act”), the budget
of municipality contains incomes and expenditures related to activities of self-
government, financial relationships to the funds of social consumption, to business
entities in the municipality and to the State budget of the Slovak Republic.

In accordance with Section 27 (2) of th e Budgetary Rules Act, subsidies and
repayable financial aids can be provided from the municipal budget to:
1. legal entities; and
2. natural persons – entrepreneurs,
with registered office or permanent domicile on the administrated territory,
particularly for specific projects or for circ les of needs determined in advance on the
conditions provided by the generally binding regulation of the municipality. The
municipalities of the city parts of Bratisla va and Košice can provide subsidies on the
entire territory of the city. Finances pr ovided from the municipal budget are subject
to yearly settlement with the budget of the municipality.

The conditions for providing subsidies a nd repayable financial aids from the
municipal budget are, in accordance with the Budgetary Rules Act, stated
by a
generally binding regulation of the m unicipality. These conditions can differ
depending on the particular town or munici pality from which the subsidy is applied
for.

V. FORMS OF COOPERATION BETWEEN NON-
GOVERNMENTAL ORGANISATIONS AND STATE AND
LOCAL PUBLIC ADMINISTRATION

The legal possibility for co-operation be tween associations of citizens and
municipalities is generally provided for by Section 4 (4) of the Municipality
Establishment Act. Under its provisions, municipalities can co-operate with political
parties and political movement exercising activities on the territory of the
municipality, as well as with interest associations of citizens of that municipality.
However, this co-operation has not been specified in more details.

A. Administration of the State Property

Certain forms of co-operation between non-governmental organisations and State
authorities or legal entities linked to the State budget and self-government, including
the possibility of contracting, are available in connection with administration of the
State property.

Pursuant to Section 29 (1) of the Non-Governmental Organisations Act, the non-
governmental organisation performs its activities and manages its incomes, own
property, property acquired by its activities, and it can use a property
of the State or
municipal property in accordance with special regulations.

Under the provisions of Section 13 (1) of Act No. 278/1993 Coll. on the
Administration of State Property, as amended (hereinafter referred to as the “State
Property Administration Act”), the admini strator (see below) can let the state
property under a leasehold contract or lend it under a contract on lending. The
approval of the establisher, if the establisher determines so by an act or decision, is
required for the conclusion of leasehold contract.

The administrator can conclude a contract for lending of real estate – State property,
with persons/entities other than:
1. state budgetary and contributory organi sations established by law or based on
law or by a decision of a central authority of State administration;
2. State special-purpose funds of the Slovak Republic;
3. public institutions administrating the State property based on law;
4. other legal entities administrating Stat e property based on law (hereinafter
referred to only as “administrator”),

only for charity or similar humanitarian pur poses. A lending contract for State real
estate property can only be concluded with pe rsons other than administrators of State
property after the approval of the Ministry of Finance of the Slovak Republic. If so
required, in all other cases the approval of the establisher will be necessary.

Neither the lessee, nor the borrower of la nd owned by the State, is authorised to
construct a building on this land. The admi nistrator may not allow the construction
of a building on land – State property, which is a subject of a lease contract. This
prohibition does not relate to constructing th e buildings for the needs of diplomatic
representation of foreign countries, provided that the Ministry of Foreign Affairs of
the Slovak Republic confirms that reciprocity is guaranteed.

The lessee and the borrower can use the a sset only within the scope stated by the
contract. The lessee or the borrower can re quire compensation of costs related to
modification of the asset only in case the administrator grants an approval of the
modification, and undertakes at the same time to cover these costs.

Neither the administrator, nor the lessee or the borrower can establish a lien to the
State property.

B. Administration of municipal property

In accordance with Section 6 of Act 138/1991 Coll. on Property of Municipalities, as
amended (hereinafter referred to as the “Municipality Property Act”), the
municipality can entrust its property to administration of organisations founded or
established by it.

Pursuant to Section 9 of the Municipality Property Act, the principles of managing
municipality property stated by municipal representation shall regulate particularly:
1. the rights and obligations of organisations founded or established by the municipality upon administration of municipal property;
2. the conditions for withdrawal of pr operty from organisations founded or
established by the municipality;
3. the procedure for abandonment of property for use;
4. handling with securities;
5. acts of organisations that are subject to approval by municipal authorities.

The following are always subject to approval by representatives of the municipality:
1. contracts for transfer of ownership of immovable property;
2. contracts for transfers of ownership of moveable property beyond the value determined by municipal representation;
3. handling ownership rights of determined value;
4. auction sale of assets pursuant to special regulations.

Municipalities can enter into contractual relationships with non-governm
ental
organisations regarding the letting of municipal property for use or regarding
contractual transfers of ownership of real estate or moveable municipal property on
conditions stated by law.

C. Public procurement

Another form of cooperation available to those non-governmental organisations
(particularly non-profit organisation providi ng generally beneficial services) which
can make business with State authorities or legal entities connected to the S
tate
budget, the budget of a state fund or munici pal budget and with self-government, is
public procurement pursuant to Act No. 263/1993 Coll. on Public Procurement of

Goods, Services and Public Works, as amended (hereinafter referred to as the
“Public Procurement Act”).

Public procurement is a process of acquiring of a subject of interest by
manufacturing, purchasing, leasing, purchasing of a leased subject and other legal
forms, whereby the subject is goods, services and public works, if they are paid fully
or partially from public funds. Public funds are financial means of the procurer
intended to cover goods, services and public works.

A procurer can be:
= a legal entity, linked to the State budget of the Slovak Republic or to
the budget of the municipality, or a legal entity established by it;
= a legal entity managing the State propert y; this provision applies to a State-
owned enterprise, if financial means from the State budget are provided to it
for the subject of procurement;
= a legal entity managing municipal pr operty, except when it is not receiving
funding from the municipal budget;
= a legal entity or natural person who are receiving financial means from the
State budget of the Slovak Republic, from a State fund or from a municipal
budget, or if another form of aid from these sources is provided for the subject
of procurement;
= public organisation established by a special act.

“Goods” in this context include raw mate rials, products, devices, electricity and
other subjects in solid, liquid or gaseous st ate. “Services” include the results from
activities designed for production or final c onsumption. “Public works” are works to
perform structures including their maintena nce and activities associated with them,
which in their very nature have the resu lt of satisfaction of public needs, whereby
they are covered fully or partially from public funds.

A tenderer is an entrepreneur who presents to the procurer a tender bid or who has
been invited by the procurer to enter the process of procurement with the aim to
obtain the public order.

The Public Procurement Act recognises several forms of public procurement:

1. Public Tender.
The public tender pursuant to Section 4 and subs. of the Public Procurement Act is
the most widespread method of public procurement.
Public tender is always announced to an unlimited number of tenderers.
Notices announcing the public tender shall be published by the procurer
in:

a) Commercial Journal ( Obchodný vestník) of the Slovak Republic;
b) Commercial Journal ( Obchodný vestník) of the Slovak Republic and in a
foreign periodical press whose recommended list is published by the
Ministry:
= for goods and services of value exceeding 130,000 ECU;
= for public works of construc tion nature of value exceeding
5,000,000 ECU;
= for other public works of value exceeding 400,000 ECU.
An announcement of the public tender is simultaneously notified to the
regional office.
The public tender is valid, if at leas t three tenderers meeting the specific
requirements, participate in it.

2. Closed Tender.
The closed tender as regulated by Section 17 of the Public Procurement Act, is a
procurement form by which the procurer ma kes a selection of the tenderer, on the
basis of an invitation to submit tender bids. The invitations are delivered to at least
three tenderers.
The procurer can use a closer tender, if one of the following conditions is
fulfilled:
a) announcement of public tender is ex cluded due to protection of State
secrecy;
b) organising of public tender is evidently disproportionate to the expecte
d benefits or the value of the required subject of the contract, in terms of
incurring costs and time to perform it;
c) the previous public tender failed to achieve its purpose;
d) evidently only a restricted number of tenderers can be considered for the
subject of the procurement, particularly due to the required reliability of
performance or due to capability of the tenderer.
The procurer shall include tenderers in a closed tender who could not be

evaluated in the previous public tender for the same subject of procurement
due to the insufficient number of tenderers.

3. Negotiation Proceedings.
The proceedings pursuant to Section 18 of the Public Procurement Act are a form of
procurement by which the tenderer is selected on the basis of an invitation to submit
a proposal to conclude a contract. The invitation is sent to at least te
nderers.

The procurer opts for form of negotiation proceeding, if:
a) he/she is not able to determine the specification of goods, services or public works;
b) the previous public tender or closed tender failed to achieve its purpos
e;
c) procurement is of such nature that the procurer could not use the form of
procurement through public tender or closed tender within the required
terms. The procurer has to prove that the time distress could not have
been foreseen and was not caused by himself.

Negotiations with tenderers are conducted individually and are confident
ial for
all participants. The information rela ted to them is recorded in the
documentation on negotiation proceeding. After completing the negotiations,
the procurer shall announce to the tendere rs the deadline for the submission of
proposals to conclude a contract and the period during which these proposals
will be binding. Within the period when the proposals are binding, the procurer
shall conclude the contract with the successful tenderer, simultaneously
notifying other tenderers of the result.

4. The Price bid
pursuant to Section 19 of the Public Procurem ent Act is a form of procuring services
and mass produced goods. These are goods fo r which no special specification is
needed, they are common on the market and their expected price does not exceed the
limit on the basis of which the sum of th e expected prices of the subjects of
procurement of the same kind is lower than 500,000 SKK for a period of one
calendar year.
The Invitation to submit a price bid is valid if it is accepted by at least three
tenderers. The procurer shall enter into a contract with the tenderer offering the
lowest price on the conditions stated by the Public Procurement Act. The other
tenderers shall be notified on their failure.

5. Direct assignment
can be applied pursuant to Section 20 of the Public Procurement Act.
Public procurement shall be conducted in the form of a direct assignment to a
single tenderer, if one of the following conditions is met:
a) the required goods, services and public works are evidently accessible only from a single source or the te nderer holds copyright, proprietary
right or another exclusive right on the subject of the procurement;
b) procurement is of such nature th at the procurer could not use public
tender or a closed tender within the required terms. The procurer has to

prove that the time distress could not have been foreseen and it was not
caused by himself;
c) the required goods, services and public works supplement a previous
performance, whereby this perf ormance does not exceed 50 % of
contract price and its necessity shall arise for the procurer before the

completion of the initial contract;
d) the subject of the procurement represents state secret;
e) the necessity and subject of procurement are a result of a natural disaster or another extraordinary event whose consequences need to be urgently
removed and which could not have been foreseen by the procurer;
f) the expected price of goods, services and public works is lower than 50,000 SKK, and the tenderer, selected in the instances under letters a),
b), d) and e), submits a document ( business certificate) to supply the
required subject of procurement.

As indicated above, a non-profit organisation providing generally beneficial services
can perform economic activity, provided that a more efficient usage of its property
shall be achieved by this activity, and th at the quality, scope and accessibility of
services for which it was established will not be put at risk. Therefore, such
organisations can primarily participate in the public tender process.

D. Co-operation in the area of physical culture

The co-operation between the authorities of State and local administration and non-
governmental organisations in the area of physical culture is regulated by Act
No. 288/1997 Coll. on Physical Culture and on Amendment and Supplement of the
Act No. 455/1991 Coll. on Trade Licensing Act, as amended (hereinafter referred to
as the “Physical Culture Act”). The Physi cal Culture Act regulates the development
of physical culture and the role of the authorities of state administration,
municipalities, civic associations in the area of physical culture and other legal
entities and natural persons to perform activities in this area.

A civic association in the area of physical culture is a physical-traini
ng, tourist or
sporting association pursuant to a special la w, which performs activities in the area
of physical culture. Physical culture can be organised or unorganised, individual or
group activity related to physical-training, tourist, sporting and fitne
ss and
recreational activities. Physical culture incl udes also the education of experts acting
in the area of physical culture, science a nd research activities and the provision of
health, material, technological and other conditions for its development.

The tasks in the area of physical culture are performed by:
1. State administration authorities;
2. the State Fund of Physical Culture;
3. municipalities;
4. civic associations in the area of physical culture;
5. other legal entities and natural persons.

According to Section 9 of the Physical Culture Act, civic association in the area of
physical culture and other legal entities exer cise their activities on the basis of their
interests and needs and with regard to the concept of development of physical
culture. Based on an agreement, they colla borate in providing some assignments in
the area of physical culture carried out by central authorities of State administration
pursuant to this Act.

VI. CONCLUSION

As already mentioned, the Slovak law does not provide for clear legal rules for non-
governmental organisations. It is even not clear what organisations should be
classified as non-governmental organisati ons and subsequently enjoy the special
status, if created by law, for NGOs. This survey is prepared upon our understanding
of the position and the tasks of non-governme ntal organisations within the legal
framework as available under Slovak law. As a fundamental criterion for a non-
governmental organisation we have chosen the link to the state budget and
principally their non-profit orientation in activities.

It is more than obvious that a comp rehensive and precise legislation on non-
governmental organisations would be the best basis for clarifying the status of many
existing organisations as to their potential identification as non-gover
nmental
organisations. On the other hand, we believe that the above survey can serve as a
good basis for pushing ahead the discussion on non-governmental organisations to a
stage when the frame legislation related to them could be prepared. It is our
understanding that the laws in force in the Slovak Republic at the time this survey is
completed, provide for various opportunitie s for non-governmental organisations to
operate and fulfil their tasks but we are aware that in practice there m
ay be problems
with their use.

Bratislava, 22 nd March 1999

Č ERNEJOVÁ & HRBEK

Alena Černejová, partner
Viera Machalová, trainee

Detailed Survey of the Current Legislative Regulation in the Slovak Republic, Related to an Option of Co-operation Between Non-governmental Organizations and State and Self-Administration

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