Procedures For Using Overruns (Mvü-Vo)

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

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442. Ordinance of the Federal Minister of Finance on the procedure for the overruns of funds (MVÜ-VO)

On the basis of § 54 (10) and (12) of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by BGBl. I n ° 62/2012, shall be arranged:

Application

§ 1. (1) In a global budget, disbursements exceeding the ceiling for disbursements in the financing budget, or expenses exceeding the ceiling for expenditure in the earnings estimate, may be made available to: budget management body under the conditions of § 54 (6) to 9 of the Federal Finance Ministry (BHG) in 2013 to the Federal Minister of Finance or the Federal Minister of Finance to submit an application for exceeding the respective upper limit of the use of funds. The same applies to redeployments in accordance with § 53 (1) Z 5 or 6 BHG 2013, in which case, in the case of Z 6, a consensual application of all the affected budget-conducting institutions is to be submitted.

(2) An application for exceeding the payout ceiling of a global budget can be made in accordance with the respective federal financial regulations.

(3) In the event of exceedances of the upper limits of a global budget in the earnings budget, the separation between financing effective and non-financing expenses must be observed (Section 53 (1) iVm § 31 (2) BHG 2013). In this case, relayings between these two categories of effort are inadmissible. The application for overrun must therefore be submitted in each case if additional expenditure is required by one of these categories of expenditure. Overruns, which relate to disbursements and corresponding financing-effective expenses, must be applied for under one.

(4) Applications referred to in paragraph 1 shall be submitted in such a timely manner to the Federal Minister of Finance or the Federal Minister of Finance that they or he shall carry out the necessary examination, including the examination of the compatibility with the objectives and principles financial management in accordance with § 2 of the BHG 2013 and may give the consent before 31 December of the financial year.

(5) Cross-border budget transfers due to the amendment of legal organisational regulations do not require an application; such budget transfers are in agreement with the Federal Minister of Finance or the Federal Minister for Finance To handle finances separately.

Separate presentation for financing and earnings budgets

§ 2. (1) The application is to be submitted as a rule per case, in particular per project (§ 57 BHG 2013). In the application, the exceedances of the appropriations ceilings linked to the case of the building shall be presented separately as follows:

1.

additional payments required, together with a proposal for a cover,

2.

additional necessary financing expenses, including the compensation proposal, and

3.

additional non-financing expenses which are not required.

(2) The settlement of several factual or temporally related cases in a request shall be admissible if the transfer of funds only relates to a detailed budget.

Information on coverage and compensation

§ 3. (1) A cover proposal in the financing budget pursuant to § 2 (1) (1) (1) (1) shall be considered.

1.

Financial savings in connection with the redeployment of funds pursuant to § 53 (1) Z 5 iVm § 54 paragraph 7 BHG 2013 as well as funds relayed in accordance with § 53 (1) Z 6 BHG 2013;

2.

Payment of additional payments in connection with the provision of reserves pursuant to § 55 para. 3 iVm § 56 para. 2 BHG 2013;

3.

Credit operations according to § 54 paragraph 6 BHG 2013 (variable disbursements), § 54 para. 8 (fixed payouts) and § 56 para. 2 BHG 2013 (removal of reserves pursuant to § 55 para. 1, 5, 6 and 7 BHG 2013);

4.

Assigned additional payments, insofar as they are used for disbursements in the current financial year (§ 55 para. 5 BHG 2013 iVm § 56 Abs. 2 BHG 2013) as well as

5.

Additional payments from the EU, insofar as they are used for disbursements in the current financial year (§ 55 para. 6 BHG 2013 iVm § 56 Abs. 2 BHG 2013).

(2) The compensation proposal in the earnings budget according to § 2 (1) (2) (2) shall be considered as eligible for

1.

Savings in financing expenses incurred in connection with the redeployment of funds pursuant to § 53 (1) Z 5 iVm § 54 (7) BHG 2013 as well as funds relayed in accordance with § 53 (1) Z 6 BHG 2013 and in compliance with the separation principle according to § 1 Paragraph 4 and

2.

Multi-application of financial returns.

(3) To the extent that the excess of a payment ceiling is covered by credit operations in the financing budget, such as in particular for variable disbursements (§ 54 para. 6 BHG 2013) or in the taking of reserves (§ 56 para. 2 BHG 2013), there is no need for a compensation proposal for the corresponding additional financing-effective expenses in the result budget in connection with this financial year. The same applies to redeployments in accordance with § 53 paragraph 2 Z 3 BHG 2013.

(4) No compensation proposal is required for the exceeding of non-financing expenses (Section 54 (9) of the BHG 2013).

Cross-Period Exceedance Gebarungen

§ 4. (1) In the case of a case of building which is based on an excess of appropriations, the dates at which a financial outlay or non-financial outlay is brought about (result budget) and the dates of the cases of the use of a fund, are the basis of the The maturity of the corresponding disbursements (financing budget), in whole or in part, in different financial years, the application shall be made only in respect of the overruns relating to the current financial year. However, in the application, the information on the temporal and related effects of the building on which the overrun is based must be included in the case of all financial years concerned, in accordance with § 5.

(2) In the case of expenses which are not eligible for financing, Section 3 (4) shall apply.

(3) The procedure in respect of the justification of any charges pursuant to § 60 BHG 2013 shall remain unaffected.

Other information in the application;
Separation by fixed and variable use

§ 5. (1) Applications in accordance with § 1 shall be made using the form in accordance with Annex , and shall contain:

1.

an indication of the financial impact, calculated on euro and euro cents, of the planned overrun of funds in the financing and earnings budget and in the assets budget (short-and long-term liabilities in accordance with § 94 (3) and (5)) BHG 2013) of the relevant detailed budget and global budget, together with the indication of the budget position concerned (in compliance with § 4 (1));

2.

an indication of the federal financial legal basis for the overrun of funds;

3.

the justification for the overrun and its necessity;

4.

information on cover and compensation in accordance with § 3;

5.

provided that the use of funds is to be covered by the removal of reserves in accordance with § 56 BHG 2013:

a)

an indication of the current state of the reserve and the amount used to cover the financing budget;

b)

Information according to the guidelines issued by the Federal Minister of Finance or the Federal Minister of Finance pursuant to Section 56 (4) of the BHG 2013, in particular information on the status and development of liabilities as well as on the purpose of the intended purpose of the planned the use of reserves;

c)

information concerning reserves in the context of special gebarungen (§ 55 para. 5, 6, and 7 BHG 2013);

6.

the justification for the possibility of covering and compensating.

(2)

The information referred to in paragraph 1 (1) (1) to (6) shall be presented separately in accordance with fixed and variable uses.

(3)

In the case of exceedances of variable average usage limits, insofar as they are based on the application of the parameters in accordance with § § 12 (5) and 54 (6) of the BHG 2013, on the indication of the cover and the compensation as well as their justification pursuant to paragraph 1 Z 5 and In this case, it should be stated that all the reserves of the relevant variable range have been taken.

(4)

In the case of exceedances in accordance with Section 54 (8) of the BHG 2013, the effects on the breakdown must also be stated; furthermore, it should be stated that all possibilities of redeployment of funds have been exhausted and that the budget-leading households concerned have been exhausted. In cooperation with the budgetary management body, have taken the existing reserves to the highest possible extent in the detailed budgets they have managed.

(5)

In addition, at the request of the Federal Minister of Finance or the Federal Minister of Finance, the budgetary management bodies have to provide supplementary information.

Reporting

§ 6. The reports pursuant to Section 54 (12) of the BHG 2013 are to be compiled by the Federal Minister of Finance or the Federal Minister of Finance on the basis of the information provided by the budgetary management bodies in the applications pursuant to § 5. In addition, in this context the budgetary management bodies have to provide supplementary information at the request of the Federal Minister of Finance or the Federal Minister of Finance.

entry into force

§ 7. This Regulation shall enter into force 1. Jänner 2013 in force.

Fekter