Employers should verify fund regulations, collect employee declarations, and organize procedures before spending ZFŚS social funds.
Answer
If a unit hasn’t begun spending ZFŚS funds in the current year, they should first verify the fund’s regulations, collect current declarations of employees’ social situations, update documentation and application forms, prepare an expense plan, and organize procedures for granting and controlling benefits.
Justification
The first months of the year present the optimal time for implementing organizational changes and clarifying the fund’s operational rules. Organizational measures should precede any expenditure of ZFŚS funds.



