Amendment Of The Accounting Agency Act

Original Language Title: Änderung des Buchhaltungsagenturgesetzes

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183. Federal law amending the accounting agency law

The National Council has decided:

The Accounting Agency Act (BHAG-G), BGBl. I n ° 37/2004, as last amended by the Federal Law BGBl. I No 7/2010, shall be amended as follows:

1. § 2 (1) reads:

" (1) The task of the accounting agency is the management of the accounting department of the federal government for the budget-leading positions in accordance with § 7 (1) Z 1, 2, 4 and 5 of the BHG 2013, hereinafter referred to as federal institutions, and for the legal entities administered by the federal government (§ 9 para. 5 BHG 2013) under the federal government's budgetary regulations, in particular the BHG 2013. The accounting agency is an executive body in accordance with § 5 paragraph 1 BHG 2013. "

2. § 2 para. 2, first sentence reads:

"For the tasks according to § 9 (3) and (5) of the BHG 2013 there is a duty to work."

3. § 2 (3) reads:

" (3) Other tasks for the institutions of the Federal Government and the legal entities administered by the Federal Government (paragraph 3). 1) the accounting agency may take over on the basis of an agreement if it is related to the federal budget accounts of its kind and does not thereby ensure the time and proper performance of the tasks referred to in paragraph 1. shall be affected. "

4. § 2 (4) reads:

" (4) The accounting agency shall be entitled to all transactions and measures which appear to be necessary and useful for the achievement of the Anstaltzweck. This includes, in particular, the right to establish subsidiaries, to enter into company relationships and to acquire shareholdings, provided that the purpose of the company is to provide accounting services for local authorities or for Entities owned directly or indirectly by local authorities to the extent of at least 25%. However, the accounting agency must not take over the position of a personally liable partner. It may, in agreement with the client concerned, serve as a subcontractor for the performance of the tasks referred to in paragraph 3 of these companies. In any event, the tasks referred to in paragraphs 1 and 2 shall be directly concerned by the accounting agency. The time and orderly performance of the tasks referred to in paragraph 1 may not be affected. "

5. § 2 (5) reads:

" (5) The activities of the accounting agency for the federal government and the local authorities on the basis of this federal law are not subject to the provisions of the accounting accounting law, BGBl. I n ° 161/2006, and the Economic Scatter Trade Act, BGBl. I N ° 58/1999 ".

6. The following paragraph 6 is added to § 2:

" (6) The accounting agency and its companies (par. 4) are entitled to the extent of § 2 (1) (5) and (6) of the Accounting Accounting Act (BibuG), BGBl, according to the authorization of their clients. I No 161/2006. '

(7) In § 3 (1), the term " "(§ 7 para. 4 BHG)" by the expression "(§ 9 para. 5 BHG 2013)" replaced.

8. The last sentence of Section 12 (1) of the last sentence "§ 54 of the Commercial Code" by the expression " § § 54 and 55 of the Federal Act on special civil law provisions for companies (Corporate Code of Companies-UGB), dRGBl. S 219/1897, " replaced.

9. In § 13, the expression "§ § 189 to 243 of the Commercial Code" by the expression "§ § 189 to 243 UGB" , the expression "§ § 268 to 276 leg.cit." by the expression "§ § 268 to 276 UGB" and the expression "(§ 98 para. 2 Z 5 BHG)" by the expression "(§ 119 para. 3 Z 4 BHG 2013)" replaced.

10. In § 18 (1), first sentence, the expression "(§ 5 para. 1 BHG)" by the expression "(§ 6 para. 1 BHG 2013)" replaced.

(11) The following paragraph 4 is added to Article 31 (3):

" (4) § 2 para. 1, para. 2 first sentence, para. 3 to 6, § 3 para. 1, § 12 para. 1 last sentence, § 13 and § 18 para. 1 first sentence in the version of the Federal Law BGBl. I No 183/2013 shall enter into force with the day following the event. "

Fischer

Faymann