500th regulation of the Federal Minister for finance on the budget controlling (controlling regulation 2013)
On the basis of section 66 paragraph 2 of the federal budget law for 2013, Federal Law Gazette I no. 139/2009, as last amended by the Federal Act Federal Law Gazette I no. 62/2012, is prescribed:
§ 1. Budget controlling includes those measures that support the control of the use of funds. It contains:
1 controlling the financial accounts, 2. the controlling of profitability and 3. the presentation of the balance sheet.
Objectives and tasks
2. (1) I no. is 139/2009, and comply with the respective Federal Finance frame law and the federal budget to achieve the goals of financial management in accordance with section 2 of the Federal Budget Act 2013 (BHG 2013), BGBl. to set up a budget controlling and making, that supports the control of the use of resources (personnel and equipment). Budget controlling the financial impact of planning, decision-making and implementation processes, as well as significant changes in the development of estimated revenues, expenses, deposits and payouts recognizable and proposals for the necessary control measures should be worked out as early as possible.
(2) the budget controlling has to observe in particular the results of budgetary allocation and the personnel information system and to analyze. In particular to take into account that data from the earnings, asset and financial accounts in accordance with the § § 95 and 96 BHG 2013 with the data of the budget controlling merged and created indicators for time, internal and external comparisons, to support the control of the use of resources.
(3) within the framework of the budget control reports pursuant to section are 8 regularly to reimburse.
Organisation and implementation
3. (1) the budget controlling is a task of financial management. The domestic governing bodies in accordance with article 6, paragraph 1 BHG 2013 ordered BHG 2013 and pursuant to § 6 ABS. 3 budget speakers or have budget officers to join in this task within the framework of their sphere of competence. The leading budget pursuant to § 7 para 1 BHG 2013 have to support the budget speakers or budget officers in budget controlling.
(2) the budget controlling is anyway, to set the scope of a financial executive body and to do for subdivisions, global budgets and detailed budgets.
(3) for the implementation of the budget controlling the information technology available to use. The required data for budget control are in particular the budget information system, please refer to the human resources information system or other systems.
(4) any possible compared to the sections 4, 5 and 6 paragraph 3 are more or deeper structured content of the budget control of the budget governing bodies to coordinate.
(5) all other known deviations that are not included because not overwhelming probability of occurrence in the overviews according to appendices 1 and 2 are as risks or chance to sign and announce their estimated probability of occurrence and countries amount to the Federal Minister of finance or the Minister of finance. The corresponding electronic templates provided by the Federal Minister of finance or the Minister of finance for the electronic identification of risks and opportunities.
Controlling the financial accounts
§ 4 (1) has the controlling of the financial accounts each represent the expected development (forecast) the financial accounts of the General management for the current financial year and to face it to the financial estimate. The difference between the estimated amount and forecast (deviation amount) is according to the annex 1 amount to represent and explain.
(2) on the controlling of the financial accounts is to report each month to 5th of the following month to the Federal Minister of finance or the Minister of finance. The first report of this year is to create for the months January to March.
(3) controlling the financial accounts includes the following reporting requirements:
1. the forecast calculations, and 2. the analysis of deviations.
(4) deposits, disbursements and reserves are to represent to detail budget of first level after breakdown according to Overview 1.2 of Appendix 1 and in accordance with Overview 1.1 of Appendix 1. Withdrawals of the applicable federal Finance frame law are divided to represent in fixed and variable.
(5) special-purpose and other deposits can be grouped together. Discrepancies, deposits in special-purpose and other are the reasons to break. Derogation in earmarked contributions, the corresponding payouts are at the reasons be presented separately.
(6) it is 1.3 to represent Appendix 1 after first level detail budgets, the deviations in the fixed payments to the federal budget according to plan whether and to what extent
1. additional contributions in accordance with article 55 par. 3 BHG 2013, 2. reallocation in accordance with article 53, paragraph 1 BHG 2013, 3. borrowing and lending operations under removal of reserves pursuant to § 56 para 2 BHG 2013 or 4 shifts between groups of use in accordance with section 7 paragraph 2 No. 4 lit. e BHG 2013 be covered or reserves are made.
(7) it is to present detailed budgets of first level according to Overview 1.4 of Appendix 1, whether and to what extent the deviations in the variable payments according to § 12 ABS. 5 BHG 2013 to the federal budget through
1 shifts between groups of use pursuant to § 7 para 2 No. 4 lit. e, 2. borrowing and lending operations under removal of reserves pursuant to § 56 para 2 BHG 2013 or 3.
Credit operations be covered BHG 2013 pursuant to § 54 para 6 or reserves are made.
(8) it is according to plan 1.5 of Appendix 1 after first level detail budget to represent, whether and to what extent the deviations in the deposits result from reducing payments or additional contributions.
Controlling of profitability analysis
§ 5 (1) has the controlling of statement of income each represent the expected development (forecast) for the current financial year the income of the general public and to face these to the earnings estimate. The difference between the estimated amount and forecast (deviation amount) is according to the annex 2 amount to represent and explain.
(2) the controlling of the income statement is to report quarterly until the 15th of the following month and for October and November respectively to the 15th of the following month to the Federal Minister of finance or the Minister of finance.
(3) controlling the income includes the following reporting requirements:
1. the forecast calculations, and 2. the analysis of deviations.
(4) income, expenses, net income and reserves are to represent to detail budget of first level according to overview 2.1 of Appendix 2 and after subdivision referred to in 2.2 of annex 2 Overview. The proportion of non-finance-related expenses is as "of not-financing effective" to represent.
(5) special-purpose and other income can be grouped together. Discrepancies, earmarked and other revenues are the reasons to integrate. Derogation in special-purpose income, the corresponding expense be presented separately are the reasons.
(6) it is 2.3 to represent Appendix 2 after first level detail budgets, the variations in the effective financing costs to the federal budget according to plan whether and to what extent
1. additional contributions in accordance with article 55 par. 3 BHG 2013, 2.
Shifts of funds pursuant to § 53 para 1 BHG 2013, 3. borrowing and lending operations under removal of reserves pursuant to the section 56 para 1 and 2 BHG 2013, 4. borrowing and lending operations pursuant to § 54 para 6 BHG 2013 or 5 shifts between groups of use in accordance with section 7 paragraph 2 No. 4 lit. e BHG 2013, be compensated.
(7) it is 2.4 to represent Appendix 2 after first level detail budgets, the deviations in the ineffective financing costs to the federal budget according to plan whether and to what extent
1 shifts between groups of use pursuant to § 7 para 2 No. 4 lit. e BHG 2013, 2. reallocation in accordance with article 53, paragraph 1 BHG 2013 or 3. transgressions according to § 54 para 9 BHG 2013 are compensated.
(8) it is according to plan 2.5 of Appendix 2 after first level detail budget to represent, whether and to what extent the variations in income resulting from reduced income or additional income.
Section 6 (1) has the appearance of balance sheet quarterly by the Federal Minister of finance or the Minister of finance until the 15th of the following month to be carried out and shall in particular contain:
1. the capital account, and 2. the forecast of financial debt and currency exchange agreement.
(2) the forecast of financial debt and currency exchange agreement has the following forecast values as at 31 December of the current financial year include:
1. the expected level of financial debt, 2. the expected level of liabilities under currency swap agreement, 3. the expected level of receivables from currency exchange agreement and 4.
the expected state of the Federal title to the own stock.
(3) the provisions referred to in the paragraphs 73 to 76 BHG 2013 is to report quarterly to the 15th of the following month to the Federal Minister of finance or the Minister of finance. It is in accordance with Appendix 3 to breakdown to represent, whether and to what extent the respective financial year 2013 taken orders in accordance with the paragraphs 73 to 76 BHG.
(4) on the status of liabilities II is in accordance with the provisions of the regulation on the procedure using overruns (MVÜ VO), Federal Law Gazette No. 442/2012, report.
Budget controlling measures
7. (1) the financial impact of new legislative measures in accordance with section 16 BHG 2013 and projects in accordance with article 57, paragraph 1 are BHG 2013 as well as the other payout effective decisions separately to observe, to put in relation to the Federal Finance frame law and federal budget and deviations of these in the variance analysis to interpret. The same applies to any developments which were not foreseen in the creation of the Federal Finance frame law and federal budget.
(2) arises from the controlling of the budget referred to in paragraph 1, that
1. extra - or over planned cash expenditure or 2. responsive, which exceed the limits of the Federal Finance frame law, are to be expected, are to represent them in the notes to the expected development in accordance with article 8, par. 3 and 4, stating the amounts of data. In addition, it is to represent what control measures are taken to comply with the limits of the Federal Finance frame law.
Reporting and reporting
8. (1) the budget leading authorities have to submit a report on the current and expected development of the financing and profitability analysis in accordance with the articles 4 and 5, as well as the dispositions in accordance with § 6 ABS. 3 the competent budget speakers and home speakers.
(2) the figures are in millions of euros with at least one decimal digit.
(3) reports have an analysis of all variations in addition to the numerical representations, proposals for control measures to contain explanations for the expected development (prognosis) of expenses and income as well as withdrawals and deposits of the current financial year as well as deviations from the applicable federal Finance frame law or federal budget.
(4) measures with financial impact and projects in accordance with article 7, paragraph 1 are setting-end of the law for the period of the applicable federal Finance frame law be presented separately.
(5) the budget speakers and home speakers have to verify the completeness and plausibility of the reports and to request, if necessary, supplementary documentation and explanations.
(6) the domestic governing bodies have the reports summarised detail budgets of first level and subdivisions, reports of the injunctions in accordance with § 6 ABS. 3 after breakdowns on the Federal Minister of finance or the Federal Minister of finance electronically by means of planning, forward budgeting and controlling tools of the Federal. The Federal Minister of finance or the Minister of Finance has the necessary entry sheets in electronic form to provide.
(7) the Minister of finance or the Minister of finance are anticipated deviations from the Federal estimate on request to provide further information and documents the causes of these variations available.
(8) if at the time of creating the reports referred to in section 4 subsection 2 and section 5 paragraph 2 for the financial year from the National Council decided no federal finance law and also's no temporary provision paragraph 4 B-VG was hit by federal law in accordance with article 51a, the recently adopted Federal Finance Act should be the underlying set controlling reports.
Specific concepts of controlling
§ 9 (1) has any domestic governing body to develop a concept for the budget controlling at least at all levels of detail budgets for its scope and to arrange the implementation.
(2) the order about the Department-specific budget controlling has to contain in particular the following regulations:
1 for which posts or organizational units making the budget control within the area of effect of a leading budget authority is, 2. who is responsible for the implementation of the budget controlling is responsible, is to report 3 to whom and on what dates, is what about the report contents in accordance with § 3 par. 6 and the sections 4 to 7, to report 4. and 5th which to determine key indicators and to report those who are.
(3) to make essential, that in 1986, BGBl. No. 76, amended or significant organization changes of senior financial institution are structure and the changes of the Federal Ministry of law affecting areas of competence of the federal ministries within three months adjustments of the specific concepts of controlling.
Entry into force
10. (1) this regulation together with the units 1 to 4 with 1 January 2013 enter into force.
(2) the controlling regulation, Federal Law Gazette II No. 16/2009, occurs at the end of 31 December 2012 override.