Controlling Regulation 2013

Original Language Title: Controllingverordnung 2013

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500. Ordinance of the Federal Minister of Finance on Budget Controlling (Control Ordinance 2013)

On the basis of § 66 (2) of the Federal Budget Act 2013, BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I n ° 62/2012, shall be arranged:

Definitions

§ 1. Budget controlling includes those measures that support the management of the use of funds. It contains:

1.

the controlling of the financial account,

2.

the controlling of the income statement and

3.

the presentation of the balance sheet.

Objectives and tasks

§ 2. (1) In order to achieve the objectives of financial management in accordance with § 2 of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, and compliance with the respective Federal Financial Framework Act and the Federal proposal, is to establish and implement a budget controlling system which supports the management of the use of resources (personnel and material resources). Due to the budget controlling, the financial impact of planning, decision-making and execution processes as well as substantial changes in the development of the estimated income, expenses, deposits and disbursements are to be made as early as possible. can be identified and proposals for the necessary control measures are drawn up.

(2) Budget controlling has in particular to monitor and analyse the results of the household billing and the personnel information systems. In particular, it should be borne in mind that data from the results, assets and financial statements in accordance with § § 95 and 96 of the BHG 2013 are combined with the data of budget controlling and figures for temporal, internal and external comparisons. in order to support the management of resource use.

(3) In the context of budget controlling, reports shall be regularly reported in accordance with § 8.

Organisation and implementation

§ 3. (1) Budget controlling is a task of financial management. The budgetary management bodies according to § 6 paragraph 1 BHG 2013 and the household speakers appointed in accordance with § 6 para. 3 BHG 2013 have to participate in this task within the scope of their scope of action. In accordance with Section 7 (1) of the BHG 2013, the budget-leading bodies shall have the support of the budget speakers in the case of budget controlling.

(2) In any case, the budget controlling is to be set up for the scope of action of a budgetary management body and should be used for subdivisions, global budgets and detailed budgets.

(3) The use of information technology is to be used for the implementation of budget controlling. The necessary data for budget controlling are to be found in particular in the household information systems, the personnel information systems or other systems.

(4) In comparison with § § 4, 5 and 6 (3), any further or more detailed contents of the budget controlling shall be coordinated by the budgetary management bodies.

(5) All other known deviations, which are stated in the overviews due to the non-overriding probability of occurrence. Annexes 1 and 2 are not covered, shall be reported as risks or as an opportunity, and the estimated probability of occurrence and amount of the Federal Minister of Finance or the Federal Minister of Finance shall be disclosed. The relevant electronic templates will be provided by the Federal Minister of Finance or the Federal Minister of Finance for the electronic collection of risks and opportunities.

Controlling the financing bill

§ 4. (1) The controlling of the financial statement shall represent the expected development (forecast) of the financial statement of the general building for the current financial year and shall be subject to the financial estimates. The difference between the estimated amounts and the forecast (amount of difference) shall be calculated in accordance with the Appendix 1 to be presented and explained in terms of reference.

(2) The controlling of the financing invoice is monthly up to 5. of the following month to the Federal Minister of Finance or the Federal Minister of Finance. The first report of the current year is to be drawn up for the months of January to March.

(3) The controlling of the financing account shall include the following reporting obligations:

1.

the forecasting calculations and

2.

the analysis of all deviations.

(4) Payments, disbursements and reserves are the first-level detailed budget according to overview 1.1 of the Appendix 1 and broken down in accordance with Table 1.2 of the Appendix 1 . Disbursements of the applicable Federal Financial Framework Act are to be presented in fixed and variable terms.

(5) Purpose and other deposits may be combined. Where there is a discrepancy, deposits shall be classified into assigned and other items for the justifications. If there are deviations in the assigned deposits, the corresponding payouts shall be presented separately for the justifications.

(6) According to Table 1.3, the Appendix 1 according to first-level detailed budgets, whether and to what extent the deviations in the fixed payouts to the Federal estimate by

1.

Additional payments in accordance with § 55 para. 3 BHG 2013,

2.

Funds relayed in accordance with § 53 (1) BHG 2013,

3.

Credit operations involving the removal of reserves pursuant to § 56 (2) of the BHG 2013 or

4.

Redeployments between use groups in accordance with § 7 paragraph 2 Z 4 lit. e BHG 2013

will be covered or reserves shall be formed.

(7) In accordance with Table 1.4, the Appendix 1 according to first-level detailed budgets, whether and to what extent the deviations in the variable payouts pursuant to § 12 para. 5 BHG 2013 to the Federal estimate by

1.

Redeployments between use groups according to § 7 (2) Z 4 lit. e,

2.

Credit operations involving the removal of reserves pursuant to § 56 (2) of the BHG 2013 or

3.

Credit operations according to § 54 paragraph 6 BHG 2013

will be covered or reserves shall be formed.

(8) According to an overview 1.5 of the Appendix 1 according to first-level detailed budgets, whether and to what extent the deviations in the deposits resulting from a reduction in the amount of cash or in the payment of additional payments are the result.

Controlling the profit and loss account

§ 5. (1) The controlling of the income statement shall represent the expected development (forecast) of the result calculation of the general building in each case for the current financial year and shall compare this to the result estimate. The difference between the estimated amounts and the forecast (amount of difference) shall be calculated in accordance with the Appendix 2 to be presented and explained in terms of reference.

(2) The controlling of the result calculation is quarterly in each case up to the 15th. of the following month and for October and November in each case up to the 15th. of the following month to the Federal Minister of Finance or the Federal Minister of Finance.

(3) The controlling of the earnings statement shall include the following reporting obligations:

1.

the forecasting calculations and

2.

the analysis of all deviations.

(4) Income, expenses, net income and reserves shall be the first-level detailed budget in accordance with Table 2.1 of the Appendix 2 , and under breakdown according to Table 2.2 of the Appendix 2 . The proportion of non-financing expenses is to be presented as "non-financing effective".

(5) Purpose and other income may be summarised. Where there is a discrepancy, the justifications shall be classified as purpose-bound and miscellaneous. If there are deviations in the assigned income, the corresponding expenses shall be presented separately for the justifications.

(6) According to Table 2.3, the Appendix 2 according to detailed first-level budgets, whether and to what extent the deviations in the financing-effective expenses to the Federal estimate by

1.

Additional payments in accordance with § 55 para. 3 BHG 2013,

2.

Funds relayed in accordance with § 53 (1) BHG 2013,

3.

Credit operations involving the removal of reserves in accordance with § § 56 (1) and (2) of the BHG 2013,

4.

Credit operations according to § 54 (6) BHG 2013 or

5.

Redeployments between use groups in accordance with § 7 paragraph 2 Z 4 lit. e BHG 2013,

to be balanced.

(7) In accordance with Table 2.4, the Appendix 2 according to detailed first-level budgets, whether and to what extent the deviations in the non-financing-effective expenses to the Federal estimate by

1.

Redeployments between use groups in accordance with § 7 paragraph 2 Z 4 lit. e BHG 2013,

2.

Funds relayed in accordance with § 53 (1) BHG 2013 or

3.

Exceeding in accordance with § 54 (9) BHG 2013

to be balanced.

(8) In accordance with Table 2.5 of the Appendix 2 according to first-level detailed budgets, whether and to what extent the deviations in the income from a minority or multi-income result will be the result.

Asset Accounting

§ 6. (1) The presentation of the balance sheet shall be in each case up to the 15th quarter by the Federal Minister of Finance or the Federal Minister of Finance. of the following month and, in particular, shall include:

1.

the balance sheet and

2.

the forecast of financial debt and currency exchange contracts.

(2) The forecast of the financial debt and currency exchange contracts shall include the following forecast values as at 31 December of the current financial year:

1.

the expected level of financial debt,

2.

the expected level of liabilities arising from currency exchange contracts;

3.

the expected state of the accounts receivingfrom currency exchange contracts; and

4.

the expected state of the federal titles in its own stock.

(3) The status of the dispositions in accordance with § § 73 to 76 of the BHG 2013 shall be in each case up to the 15th of each quarter. of the following month to the Federal Minister of Finance or the Federal Minister of Finance. It shall be Appendix 3 according to the breakdown, whether and in what amount of disposal in accordance with § § 73 to 76 BHG 2013 in the respective financial year.

(4) The status of liabilities is subject to the provisions of the Regulation on the procedure for the use of appropriations for the use of appropriations (MVÜ-VO), BGBl. II No 442/2012.

Budget controlling of measures

§ 7. (1) The financial impact of new legislative measures pursuant to § 16 BHG 2013 and projects pursuant to § 57 (1) BHG 2013 as well as the other cash-based decisions are to be observed separately, in relation to the Federal Financial Framework Act and federal estimates, and interpret them in the case of deviations from them in the deviation analysis. The same applies to any developments that were unpredictable in the preparation of the Federal Financial Framework Law and Federal Preliminary Act.

(2) The revenue from the budget controlling as referred to in paragraph 1 above is

1.

except or excessive use of funds, or

2.

Charges exceeding the upper limits of the Federal Financial Framework Act,

, these are to be presented in the explanatory notes on the expected development in accordance with § 8 (3) and (4), with the indication of quantity data. In addition, it should be shown which control measures are taken in order to comply with the upper limits of the Federal Financial Framework Law.

Reporting and reporting

§ 8. (1) The budget-leading bodies shall each have a report on the current and probable development of the financing and earnings statement in accordance with § § 4 and 5 as well as on the financial statements of the budget-leading bodies. Available pursuant to Section 6 (3).

(2) The information shall be set in millions of euros with at least one decimal place.

(3) In addition to the numerical representations, the reports have an analysis of all deviations, explanations of the likely development (forecast) of the expenses and income, as well as the disbursements and deposits of the current financial year, as well as the Deviations from the applicable federal financial framework law or federal estimate proposals for control measures to be included.

(4) Legal measures with financial implications and projects pursuant to Section 7 (1) shall be presented separately for the period of the respectively applicable Federal Financial Framework Act.

(5) The budget speakers shall review the completeness and plausibility of the reports and, where appropriate, request additional documents and explanations.

(6) The budgetary management bodies have summarised the reports according to the first-level detailed budget and after subdivisions, the reports on the injunctions pursuant to Section 6 (3) after subdivisions, to the Federal Minister of Finance or to the Federal Minister of Finance, by electronic means, by means of the planning, budgeting and controlling tools of the federal government. The Federal Minister of Finance or the Federal Minister of Finance has to make available the collection sheets required for this purpose in electronic form.

(7) In the event of expected deviations from the Federal estimate, the Federal Minister of Finance or the Federal Minister of Finance shall make available further information and documents on the causes of these deviations on request.

(8) If, at the time of the preparation of the reports pursuant to § 4 para. 2 and § 5 (2) for the financial year, no federal financial law has been decided by the National Council and also no preliminary provision has been made by federal law pursuant to Art. 51a (4) B-VG, This is the reason why the Federal Finance Act, which was recently adopted, is to be used as a basis for controlling the controlling

Specific controlling concepts

§ 9. (1) Each budgetary management body shall draw up a concept for budget controlling at least at all levels of the detailed budgets for its scope of action, and shall arrange for the implementation of the budget.

(2) The arrangement on the ressortspecific budget controlling shall contain in particular the following arrangements:

1.

for which bodies or organisational units the budget controlling is to be carried out within the effective area of a budget-leading body,

2.

who is responsible for the implementation of budget controlling,

3.

to whom and to which dates to report,

4.

What is to be reported in addition to the contents of the report in accordance with § 3 (6) and § § 4 to 7, and

5.

what measures to identify and to whom they are to report.

(3) According to the Federal Ministries Act of 1986, the structure and responsibilities of the Federal Ministries of the Federal Ministries, BGBl, have been substantially. No 76, in the current version or major changes in the organisation of the budget management body, adaptations of the specific controlling concepts must be made within three months.

entry into force

§ 10. (1) This Regulation Annexes 1 to 4 comes with 1. Jänner 2013 in force.

(2) The Control Ordinance, BGBl. II No 16/2009, will expire on 31 December 2012.

Fekter