162. Ordinance of the Federal Minister of Finance on the appropriation of appropriation and transfer of funds in the draft Federal proposal and in the sub-bookers (Regulation of the Regulation)
Due to § 28 (3) of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I No 35/2012, shall be arranged:
§ 1. This Regulation lays down additional and clariative provisions on the BHG 2013 in relation to the allocation of appropriations and transfers of funds in the preparation of the draft Federal estimates (outcome and financing estimates) and the partial booklet (§ 43 BHG 2013).
Outline nomenclature of the Federal proposal for a preliminary draft
§ 2. In accordance with the provisions of the BHG 2013, the draft Federal proposal is to be divided into global and detailed budgets in accordance with the provisions of the German Federal Financial Framework Act (BHG). In particular, the expected appropriations and the expected financial resources shall be separated from each other and shall be reflected in the full amount (gross) in the detailed budget in which they are in principle, notwithstanding the above, Deviating organizational processes-are incurred (deposits and disbursements) and are actually incurred (income and expenses).
Charging of travel fees
§ 3. Travel fees for staff members shall be included in the detailed budget in which the service or service shall be carried out in the overriding interest of the staff.
Embezzles of the use of staff
§ 4. Expenses and related disbursements for employees who are used for more than two months at a different budgetary authority than that in which the expenses and the related disbursements for such staff are used for the purposes of Staff estimates shall be made from the beginning of use in the detailed budget of the budget-leading office where they are in use. The budgetary management bodies may conclude non-reciprocal agreements by mutual agreement.
Share assessment of expenses and disbursements
§ 5. In the case of staff members of the budget, installations or installations jointly with other staff members of the budget or other entities, the expenses and disbursements resulting from this shall be pro rata the ratio of actual use.
Embezzing of legal obligations
§ 6. Statutory obligations pursuant to § 35 BHG 2013 shall be determined on separate accounts at the respective detailed budget as well as in the sub-booklet in accordance with § 43 paragraph 3 Z 1 BHG 2013 separately and in each case to be marked in a suitable manner in order to to enable separate evaluation. In any case, the statutory obligations do not include the expense and the disbursements for
Federal staff in accordance with § 30 (3) and (4) of the German Federal Act on BHG
Pensions of civil servants.
Commitments as part of the assessment
§ 7. In the case of bindings in connection with § 37 in conjunction with Section 43 (3) (6) of the BHG 2013, it is also possible to make clear in the partial booklet the conditions under which these bindings can be lifted.
§ 8. This Regulation shall be applied for the first time when the draft of the Federal Finance Law for the financial year 2013 and its sub-stitches is drawn up.