Reserves Guidelines

Original Language Title: Rücklagen-Richtlinien

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510. Presentation of the Federal Minister of Finance on the directives on the application and procedures for the removal and dissolution of reserves (provisions of the provisions of the reserve)

According to § 56 Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by BGBl. I n ° 62/2012, reserves, in so far as they do not have to be used for the repayment of existing liabilities, may be used to a large extent without limitation to a particular use. Pursuant to Section 56 (4) of the BHG 2013, the content of the application and the procedure for the removal and dissolution of reserves shall be subject to the following guidelines:

Subject matter and scope

§ 1. The subject matter of these guidelines pursuant to Section 56 (4) of the BHG 2013 is the content of the application as well as the procedure for the removal and dissolution of reserves in accordance with § § 55 f BHG 2013. These guidelines apply to the budget management bodies according to § 6 BHG 2013 and the budget-leading bodies according to § 7 BHG 2013.

Connection verification

§ 2. (1) If the use of a reserve under a detailed budget is intended, the budgetary management body shall, immediately before the application (§ 3), have to develop the state of all liabilities at the level of the detailed budget concerned. check. On the basis of this examination, the status of the liabilities within the meaning of Section 56 (1) of the BHG 2013 shall be presented in the application in accordance with § 3. This examination is also to be carried out by the organisational unit of the Federal Ministry of Finance, which is responsible for the execution of the application.

(2) On the basis of the tests referred to in paragraph 1, the use of reserves shall be carried out in accordance with the following principles:

1.

In so far as the level of liabilities at the level of the detailed budget has not increased with respect to the end of the past financial year, all reserves pursuant to Section 56 (1) of the BHG 2013 can be made out of this detailed budget for additional payments for other shall be used.

2.

Where the level of liabilities has increased at the level of the detailed budget as compared to the end of the previous financial year, the existing reserves shall be first for the return of the level of the liabilities to the value at the end of the financial year. expired financial year. To this end, due to the payment of liabilities due to payment, and the corresponding reserves for the liabilities that will become due in the future, will be paid. The remaining part of the reserves, which exceeds the extent of the increase in liability towards the end of the past year, may be used for additional disbursements for other purposes.

3.

By way of exception, the Federal Minister of Finance or the Federal Minister for Finance may agree to the use of reserves by way of derogation from Z 1 and 2,

a.

if the deviation does not exceed 5% of the annual estimate (§ 13 BHV 2013) of the disbursements of the relevant detail budget, with the approval according to this sub-item not in two of the same detailed budgets may be granted in successive financial years; or

b.

if the deviation is required on the basis of the detailed budget specific situation in connection with legally or contractually determined long-term liabilities and very high use of the funds and the deviation is 10% of the The annual estimate (§ 13 BHV 2013) does not exceed the disbursements of the relevant detail budget.

4.

The Federal Minister of Finance or the Federal Minister of Finance may give the consent in accordance with Z 3 if:

a.

the general budgetary conditions for the use of reserves are met,

b.

in accordance with the application of the budget management body, the use of the reserve should only be made in the relevant detail budget and therefore the authorization pursuant to Section 56 (2), fourth sentence, BHG 2013, is not used,

c.

ensure compliance with the principles laid down in Article 51 (8) B-VG in conjunction with § 2 BHG 2013 on the basis of the experience gained with the implementation of the budget in the sphere of action of the competent budgetary management body,

d.

the proper performance of the duties of the Federal Minister of Finance or of the Federal Minister of Finance is not impaired in accordance with Art. 51 (8) B-VG and

e.

To a sufficient extent, in the sense of a total consideration, to the extent of the use of reserves requested in relation to the annual estimate, the current state of the reserves and liabilities, the increase in liabilities is taken into account in relation to the situation at the end of the financial year and its causes, as well as the maturity of existing liabilities.

Application

§ 3. (1) If funds are to be used from a reserve of a second-level detailed budget, the head of the relevant budget authority shall submit a corresponding request to its parent or parent budget-management body , the further procedure on the part of the head or head of the parent budget-leading body shall be as described below for reserves of first-level detailed budget.

(2) If funds are to be used from a reserve of a first-level detailed budget, the head of the relevant budget authority shall submit a request to it or its budgetary authority to the budget authority responsible for the implementation of the budget. Federal Minister of Finance or the Federal Minister of Finance can apply for an overrun of funds (§ 54 BHG 2013 in conjunction with § 1 sec. 3 MVÜ-VO 2013) with the relevant global budget.

(3) The application of the budget-suffering organ to the Federal Minister of Finance or the Federal Minister of Finance shall present the information in accordance with § 5 of the MVÜ-VO, in particular the purpose dedicated to the planned use of the reserve. For this purpose, the purpose is to be assigned to one of the following four areas:

1.

Disbursements from operational management and transfers for the purpose of the decommissioning of existing liabilities;

2.

Disbursements from operational management and transfers, which have not yet been made binding,

3.

Disbursements from investment activity or the granting of loans and repayable advances for the purpose of the decommissioning of existing liabilities; or

4.

Disbursements from investment activity or the granting of loans and repayable advances, which have not yet been made binding.

These uses must be explained in the context of the justification for exceeding the use of funds (§ 5 Z 3 MVÜ-VO).

Furthermore, in the application the result of the liability examination according to § 2 is to be presented and under point 6. to specify the annex to § 5 MVÜ-VO "Justification of the cover-/-compensation option", according to which the principles referred to in § 2 (2) (2) shall be used for the reserves.

(4) The change in the reserve status through the use of the reserve is to be kept on an ongoing basis by the Federal Minister of Finance or the Federal Minister of Finance and in the determination of the reserve status after the end of the financial year. consideration.

(5) The budgetary management bodies may waive the use of reserves in writing to the Federal Minister of Finance or the Federal Minister of Finance; in this case, the Federal Minister for Economic Affairs and the Federal Government to reduce the finances or the Federal Minister of Finance accordingly.

Reserves in the context of special gebarungen

§ 4. (1) Applications relating to the use of reserves in the framework of

1.

an assigned building (§ 55 para. 5 BHG 2013),

2.

an EU-building (§ 55 para. 6 BHG 2013) or

3.

variable building (§ 55 para. 7 BHG 2013) as well as

4.

Provision of reserves due to special federal financial regulations,

shall be separately provided; § § 2 and 3 shall apply.

(2) The Federal Minister of Finance or the Federal Minister of Finance is authorized to withdraw or provide amounts from existing reserves for assigned deposits (§ 55 para. 5 BHG 2013) to the extent that this is due to the performance of the funds. Liabilities are required. Furthermore, it is authorized to withdraw the reserves which are to be deducted from the accounts of the federal government under special legislation.

Backsheet resolution

§ 5. Reserves in accordance with § 4 shall be dissoled as soon as their intended purpose has been omitted. The budgetary authority has, after having been informed of the removal of the purpose, to submit a request for dissolution to the Federal Minister for Finance or the Federal Minister for Finance. The Federal Minister of Finance or the Federal Minister of Finance has to carry out the corresponding changes in the system of the reserve ratios.

Backsheet Map

§ 6. Reserves in accordance with BHG 2013 may only be used in the sense of these guidelines if the reserves formed at the end of the financial year 2012 in accordance with Section 121 (5) to (7) of the BHG 2013 are subject to the corresponding detailed budgets in the respective breakdown. have been completely divided.

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