Cost Allocation For The It Operations Of The Budgeting And Accounting Of The Federal Government (Lvrw-V)

Original Language Title: Leistungsverrechnung für den IT-Betrieb des Haushalts- und Rechnungswesens des Bundes (LVRW-V)

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77. Regulation of the Federal Minister of Finance on the performance accounting for the IT operation of the Federal Government's budget and accounting system (LVRW-V)

On the basis of § 103 (4) of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I n ° 62/2012, shall be arranged:

Subject matter and scope

§ 1. (1) This Regulation lays down the detailed provisions of the settlement for the operation of ICT solutions and IT procedures for the Federal Government's budgetary and accounting systems.

(2) This Regulation shall apply to the institutions of the Federal Government's financial management pursuant to Section 5 (1) of the BHG 2013.

(3) The Federal Minister of Finance or the Federal Minister of Finance has issued a directive on the accounting for the performance of the IT operation of the federal government's household and accounting system in accordance with paragraph 1 of this article. In the case of amendments to the Federal Ministries Act 1986 (BMG), BGBl. No 76/1986, as well as other reorganisations concerning the beneficiaries, should be adapted to the Directive.

Accounting for the services of the IT operations of the federal government's household and accounting system

§ 2. (1) The operation of the IT procedures and the IT applications of the Federal Government's budgetary and accounting systems is the Federal Institutions of the Federal Government according to § 5 (1) BHG 2013-excluding the Federal Accounting Agency (BHAG), for which the financial statements are in accordance with paragraph 4, to be calculated on a cost-covering basis and in proportion.

(2) The calculation of the costs of the services of the IT processes and the IT applications of the Federal Government's household and accounting system shall be carried out, in particular, on the basis of the following criteria:

1. quantifiable and representative facts,

2. weighting of IT applications and

3. Intensity of the use of the IT applications.

(3) The calculation of the costs of the services in relation to interfaces established for the operation of the IT processes and the IT applications of the federal government's household and accounting system has, in particular, on the basis of the following criteria: shall be:

1. Number of interfaces,

2. complexity of interfaces,

3. Data volume, which is handled via the interfaces and

4. Frequency of data transfer at the interfaces.

(4) The calculation of the costs of the services in connection with the use of IT procedures and IT applications of the federal government's household and accounting system by the BHAG has to be differentiated according to the type and number of users.

Performance charge

§ 3. (1) The budgetary management bodies according to § 5 (1) BHG 2013 or according to which the heads of the budget-leading authorities shall have a monthly fee (including valorisation) fixed by the Federal Minister of Finance or the Federal Minister of Finance, which shall be based on the The criteria according to § 2 (2) to (4) shall be calculated.

(2) The Federal Minister of Finance or the Federal Minister of Finance may also make adjustments in respect of the monthly fee referred to in paragraph 1 above.

(3) Changes in the number of IT applications or interfaces as well as underage adjustments in relation to the monthly fee (par. 2) are to be taken into account in the course of the annual send-off and the budget-governing bodies according to § 5 para. 1 BHG 2013 and/or to offset the heads of the household authorities as crediting or repayment, in accordance with the conditions laid down by the Commission.

(4) The issuing of invoices to the institutions of the Federal Government's financial management in accordance with Section 5 (1) of the BHG 2013 concerning the performance account in accordance with § 2 shall be effected by the BRZ GmbH as paying agent.

entry into force

§ 4. This Regulation shall enter into force with the day following the presentation.

Fekter