Procedures For Using Overruns (Mvü-Vo)

Original Language Title: Verfahren bei Mittelverwendungsüberschreitungen (MVÜ-VO)

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442. Regulation of the Federal Minister for finance on the procedure using overruns (MVÜ-VO)

On the basis of § 54 paragraph 10 and section 12 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, as last amended by Federal Law Gazette I no. 62/2012, is prescribed:

Request

Disbursements which exceed the upper limit for payouts in the financial budget or expenses are § 1 (1) in a global budget, which exceed the upper limit for expenditure in the earnings estimate, required, can apply the domestic governing body 2013 an exceeding the relevant ceiling of resources use BHG under the conditions of § 54 para 6 to 9 at the German Federal Minister of finance or the Minister of finance. The same applies to Z redeployments in accordance with article 53, paragraph 1 5 or 6 BHG 2013, where a consensual request of all affected household executive organs to bring is in the case of no. 6.

(2) a request can be placed in accordance with applicable federal finanzgesetzlichen regulations exceed the payout limit of a global budget.

(3) for excess of limits of a global budget in the budget result is the separation between financing effective and ineffective financial expenses note (section 53 para 1 in conjunction with § 31 para 2 BHG 2013). After this, shifts between these two categories of expenses are not permitted. The application for excess is therefore then to ask if additional expenses of one of these expense categories are required. Overruns relating to payments and corresponding financing expenses, are to apply for one.

(4) applications referred to in paragraph 1 are so timely to convey that he or she may 2013 perform the required examination including the examination of the conformity with the objectives and principles of financial management in accordance with § 2 BHG and before 31 December of the financial year any consent to the Federal Minister of finance or the Minister of finance.

(5) departmental cross budget transfers due to change Organization regulations require any application; such budget transfers are in agreement with the Federal Minister of finance or the Minister of finance separately to complete.

Separate representation for financing and result budget

2. (1) is the application usually per Gebarungsfall, in particular per project (§ 57 BHG 2013), to make. In the application, the transgressions of the resources ceiling use associated with the Gebarungsfall are be presented separately as follows: 1 additional payouts cover proposal, 2. Additionally required funding expenses together with the composition proposal, as well as 3 additional not financing expenses.

(2) the processing of more objectively or temporally contiguous conduct cases in one request is permitted if refers only to a detail budget funds use exceeding.

Information on coverage and compensation

3. (1) as no. 1 be considered 1 cover proposal in the financial budget in accordance with article 2, paragraph 1 means savings in connection with redeployment in accordance with article 53, paragraph 1 Z 5 iVm § 54 paragraph 7 BHG 2013 as well as financial transfers in accordance with article 53, paragraph 1 Z 6 BHG 2013;

2. additional contributions in connection with reserve left in accordance with § 55 para. 3 in conjunction with § 56 para 2 BHG 2013;

3. borrowing and lending operations pursuant to § 54 para 6 BHG 2013 (variable payouts), § 54 para 8 (fixed payments) and § 56 para 2 BHG 2013 (removal of reserves in accordance with § 55 ABS. 1, 5, 6 and 7 BHG 2013);

4. earmarked additional contributions, insofar as they are used in the current financial year for payouts (§ 55 ABS. 5 BHG 2013 iVm § 56 para 2 BHG 2013) as well as 5 additional contributions if they used by the EU, in the current financial year for payouts (§ 55 paragraph 6 BHG 2013 iVm § 56 para 2 BHG 2013).

(2) as a compensation proposal in the result of budget in accordance with article 2, paragraph 1 come into consideration 1 savings in financing effective expenses relating to financial transfers in accordance with article 53, paragraph 1 Z 2 Z 5 iVm § 54 para 7 BHG 2013 as well as financial transfers in accordance with article 53, paragraph 1 Z 6 BHG 2013 and in accordance with the principle of separation in accordance with § 1 para 4 and 2 more boarding of financing more effective income.

(3) to the extent where exceeding a payout limit is covered by borrowing and lending operations in the financial budget, as especially at variable payouts (§ 54 para 6 BHG 2013) or during the removal of reserves (§ 56 para 2 BHG 2013), no compensation proposal is required for the corresponding, related additional funding effective expenditures in the result of budget this financial year. The same applies for reallocations according to § 53 para 2 3 BHG Z 2013.

(4) for the ineffective financing expenses exceeding no compensation proposal is required (§ 54 para 9 BHG 2013).

Period cross-out left

4. (1) the dates fall underlying Gebarungsfall resources using exceeds the, which causes a more effective financing effort or not financing more effective effort is the application only as regards the (budget of result of), and the dates which is due the corresponding payments (financial budget) wholly or in part in different financial years, so the current financial years to make relevant use overruns. The information about the time and meet impact of the underlying exceeds conduct case in accordance with § 5 for all concerned financial years must however be included in the application.

(2) in the case of ineffective financing expenses, section 3, subsection 4 shall apply.

(3) the procedure with regard to the establishment of responsive pursuant to § 60 BHG 2013 remains unaffected.

Other information in the application;
Separation according to fixed and variable cash expenditure

Applications referred to in article 1 § 5 (1) to submit using the form in accordance with annex and have to contain: 1 the indication of the financial impact of planned resources using exceeds in the financing and results budget and the capital budget calculated in euros and cents (short - and long-term liabilities according to § 94 paragraph 3 and 5 BHG 2013) of affected detailed budgets and global budget together with the affected position of budget (in accordance with article 4, paragraph 1);

2. indication of the Federal finanzgesetzlichen basis for medium use exceeding;

3. the justification of excess and its necessity;

4. information for covering and to the compensation referred to in section 3;

5. If means use exceeding 2013 should be covered BHG by taking of reserves in accordance with article 56: a) the indication of the current status of the reserve and of the total amount with the coverage in the financial budget is carried out;

b) information in accordance with the adopted by the Federal Minister of finance or the Minister of finance pursuant to § 56 para 4 BHG 2013 guidelines, in particular information on status and development of liabilities, as well as about the purpose of dedication of the planned use of the reserve;

c) indicated in the framework of special left relating to reserves (§ 55 section 5, 6, and 7 BHG 2013);

6. the justification of the Bedeckungs - and possibility of compensation.

(2) that are ABS 1 Z 1 to 6 according to represent separately according to fixed and variable cash expenditure.

(3) for excess variable resources ceiling using Z can be waived insofar as paragraph 6 2013 go back BHG on the application of the parameters in accordance with article 12 paragraph 5 and 54, providing cover and compensation, as well as its grounds referred to in paragraph 1 5 and 6; in this case, it is to demonstrate that all reserves of the variable scope were removed.

(4) in the case of overruns in accordance with § 54 para 8 BHG 2013 are to indicate the impact on the subdivision; In addition is to clarify that all possibilities have been exhausted by redeployment and the leading budget concerned in cooperation with the budget-senior organ have taken the existing reserves to the highest possible extent in the detailed budgets managed by them.

(5) in addition, the domestic governing bodies at the request of the Federal Minister of finance or the Federal Minister of finance have to submit additional information.

Reporting

§ 6. The reports pursuant to § 54 para 12 2013 are BHG by the Federal Minister of finance or the Minister of Finance on the basis of the budget governing bodies in the applications in accordance with § 5 available to create the information. In addition, the domestic governing bodies in this regard at the request of the Federal Minister of finance or the Federal Minister of finance have to submit additional information.

Entry into force

§ 7. This Regulation shall enter into force 1 January 2013.

Fekter