Reserves Guidelines

Original Language Title: Rücklagen-Richtlinien

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510. announcement of the Minister of Finance on guidelines regarding application and procedures in the collection and release of reserves (reserves policy)

In accordance with article 56 federal budget 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, last amended by Federal Law Gazette I no. 62/2012, reserves can, as far as they must be used to repay existing debt, largely used without restriction to a particular purpose. On the basis of § 56 para 4 BHG 2013 happen to the content of the application and the procedure for the collection and release of reserves in the following guidelines:

Subject matter and scope

§ 1 subject to these guidelines pursuant to § 56 para 4 2013 is BHG the content of the application as well as the procedure for the collection and release of reserves in accordance with §§ the 55 f BHG 2013. These guidelines apply 2013 for the domestic governing bodies in accordance with § 6 BHG 2013 and the budget leading agencies in accordance with § 7 BHG.

Liability check

2. (1) is intended to use a reserve fund within the framework of a detailed budget, has the domestic governing body immediately prior to application submission (section 3) to consider the development of the stand of all liabilities at the level of the affected detail budget. Based on this test the level of liabilities in the meaning of § 56 para 1 is BHG 2013 in the request pursuant to section 3 to represent. This test is also the organizational unit of the Federal Ministry of finance, which is responsible for the execution of the request, perform.

(2) on the basis of the inspections referred to in paragraph 1, the use of reserves in accordance with following principles must be has: 1 as far as the level of liabilities not has increased at the level of detail budget compared to the end of the previous financial year, can all reserves in accordance with article 56, paragraph 1 2013 BHG from this detailed budget be used for additional withdrawals for other purposes.

2. the level of liabilities increased at the level of detail budget compared to the end of the previous financial year, the existing reserves are first for the return of the stand of the liabilities to the value at the end of the previous financial year to use. They are to pay off maturing debt and to allocate appropriate reserve amounts for the first future maturing short-term debt. The remaining part of the reserves, which goes beyond the level of liability increase towards the end of the previous year, can be used for additional withdrawals for other purposes.

3. exceptional circumstances can the Federal Minister of finance or the Federal Minister of finance use of reserves by way of derogation from Z 1 and 2 agree, a. If the deviation 5% of the annual estimate value (§ 13 BHV 2013) does not exceed the payouts of the relevant detail budget, with regard to one and the same detail budgets; granted the approval under this sub-item in two consecutive financial years or b. when required, the deviation on the basis of the detailed budget specific facts relating to statutory or contractually determined long-term liabilities and use of very high and a deviation of 10% of the annual estimate value (§ 13 BHV 2013) does not exceed the payouts of the relevant detail budget.

4. the Federal Minister of finance or the Minister of finance may grant the approval referred to in no. 3, if a. the general budgetary requirements for the use of the reserve are met, b. in accordance with the use of reserve only in the relevant detail budget scheduled for the application of the budget-senior organ and thus far the authorization pursuant to § 56 para 2 fourth sentence of BHG 2013 is not entitled , c. on the basis of the experience gained with the implementation of the budget in the area of effect of the competent financial executive organ adherence to the principles in accordance with article 51 paragraph 8 B-VG in conjunction with § 2 BHG 2013 is d. the mandatory performance of duties of the Federal Minister of finance or the Federal Minister of finance in accordance with article 51 paragraph 8 is not affected B-VG and e. to a sufficient extent in terms of entirety assessment on the extent of the requested reserve use in relation to the annual estimate value , the current state of the reserves and liabilities, the increase in liabilities to the status at the end of the previous financial year and its causes, as well as the maturity of the existing debt is taken into consideration.

Submission of the

3. (1) money from a reserve fund of a second-level detail budget to be used, has the head or the head of the respective budgets leading to budget leading a corresponding request to parent his or her authority; the next steps on the part of the head or the head of the parent domestic-leading unit is carried out as described below for reserves of detailed budgets of first level.

(2) to use money from a reserve fund of a detailed budget for first-level, the head or the head of the respective budget leading has a corresponding request to her or his budget-conductive body set, with the Federal Minister of finance or the Minister of finance use excessive resources (§ 54 BHG 2013 in conjunction with § 1 para. 3 MVÜ VO 2013) can apply for the corresponding global budget.

(3) the application of the haushaltsleitendenden organ of the Federal Minister of finance or the Minister of Finance has the information according to § 5 MVÜ VO represent especially the purpose of dedication of the planned use of the reserve. This connection is the purpose to assign one of the following four areas: 1 payouts from the operational activities and transfers for the purpose of removal of existing liabilities, 2. withdrawals from administrative operations and transfers, which have any liability was entered, 3. outflows from investing activities or the granting of loans and repayable advances for the purpose of removal of existing liabilities or 4. payouts from the investment activity or the granting of loans and repayable advances , where still no commitment entered into.

These uses are in the context of the justification of resources using exceeds (§ 5 Z 3 MVÜ-VO) to explain.
It is also to represent the result of assessing liability in accordance with § 2 in the application and to specify MVÜ VO "Grounds for the Bedeckungs - / possibility of compensation" under point 6 of the annex to article 5 according to which section 2 paragraph 2 stated principles reserves should be used in the.

(4) the change of reserve status through the use of the reserve is to hold continuously by the Federal Minister of finance or the Minister of finance and to take into account when determining the reserve level at the end of the financial year.

(5) the budget governing bodies may in writing waive the use of reserves compared to the Federal Minister of finance or the Minister of finance; in this case, the reserve status by the Federal Minister of finance or the Minister of finance is to diminish accordingly.

Reserves in the framework of special left

4. (1) applications concerning the use of reserves in the frame 1 a dedicated conduct (§ 55 ABS. 5 BHG 2013), 2. an EU strategy (§ 55 paragraph 6 BHG 2013) or 3. the variable management (§ 55 paragraph 7 BHG 2013) as well as reserve left must be 4 on the basis of special federal finanzgesetzlichen regulations, separately; paragraphs 2 and 3 shall apply.

(2) the Federal Minister of finance or the Minister of finance is authorized from existing reserves for special-purpose deposits (article 55 par. 5 BHG 2013) amounts to refer to or to provide, insofar as this is necessary to meet maturing liabilities. Is she or he empowered to refer to those reserves, which are to invest on the basis of special legislation on account of the federal budget.

Reserve resolution

5. reserve pursuant to section 4 are to resolve once their purpose has been removed. The domestic governing body has to make a request for resolution to the Federal Minister of finance or the Minister of finance after knowing of the cessation of the intended purpose. The Federal Minister of finance or the Minister of Finance has making the appropriate changes in the system of the reserve figures.

Reserve allocation

§ Is allowed only 6 reserves according to BHG 2013 within the meaning of these guidelines, if the respective breakdown the reserves formed at the end of the financial year 2012 in accordance with § 121 paragraph 5 to 7 2013 completely were divided into BHG on the corresponding detailed budgets.

Fekter