Pullout Regulation - Bvv 2013

Original Language Title: Bundesvermögensverwaltungsverordnung - BVV 2013

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51. Regulation of the Minister of Finance on the management of federal assets 2013 (Bundesvermögensverwaltung regulation - BVV 2013)

On the basis of §§ 70, para 5 and 77 para. 1 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, as last amended by Federal Law Gazette I no. 150/2011, is in agreement with the Court of Auditors prescribed:

Table of contents



1. main piece

General terms and conditions







§ 1.





Subject







§ 2.





Scope







§ 3.





Rules of procedure







§ 4.





Retention periods







§ 5.





Duties and responsibilities of the accounting agency







§ 6.





Directory for the system key figures







§ 7.





Liability for damage and loss of movable property







2. main piece

Management of movable property of Federal







1 section

General information







§ 8.





Subject to the management of movable assets of the Federal







§ 9.





Concept and classification of movable property







§ 10.





Management of movable property







§ 11.





Inventory and stock management systems







2. section

Management of inventory items







§ 12.





Concept and classification of inventory items







§ 13.





Acquisition of inventory items







§ 14.





Value-based tracking of inventory items







§ 15.





Special inventory







§ 16.





External inventory







§ 17.





Identification of inventory items and the rooms







3. section

Management of inventories







§ 18.





Concept and classification of reserves







§ 19.





Acquisition of stocks







§ 20.





Value-based collection of resources







§ 21.





Stock issue and control of the storage consumption







section 22.





Storage stocks







4 section

Common provisions for the 2nd and 3rd section







section 23.





Completion of the inventory and stock records







§ 24.





Inventory







§ 25.





Result of the inventory







section 26.





Leaving the inventory items and supplies







§ 27.





Exploitation of the inventory items and supplies







3. main piece

Managing federal immovable







1 section

General information







section 28.





Subject to the management of Federal immovable







section 29.





Term of immovable property







section 30.





Administration of immovable property







§ 31.





Real estate management system







2. section



Managing federal immovable









§ 32.





Disposition of immovable property







§ 33.





Acquisition of immovable property







§ 34.





Value-based acquisition of immovable property







section 35.





Leaving the immovable property







4. main piece

Management of intangible assets







section 36.





The subject of the management of intangible assets







section 37.





Term of intangible assets







section 38.





Management of intangible assets







§ 39.





Acquisition, completion of the records and inventory







5. main piece

Management of libraries







1 section

General information







section 40.





Subject to the management of libraries







section 41.





Concept of library items







§ 42.





Library management tasks







2. section

Management of library items







§ 43.





Inventory and cataloguing of library items







§ 44.





Acquisition of library items







§ 45.





Library and lending right







§ 46.





Use and borrowing of library items







§ 47.





Permanently borrowed library items







section 48.





Departure of library items







paragraph 49.





Liability







§ 50.





Inventory







6 main piece

Common provisions for the main piece of 2 - 5.







§ 51.





Cultural goods







§ 52.





Depreciation







7 main piece

Home and expiry







section 53.





Home and expiry













1. main piece

General terms and conditions

Subject

§ 1 (1) the regulation deals with the administration of federal assets. It contains



1 General provisions in the 1st main, 2nd qualifiers a) for managing movable federal property in the main piece 2, b) for managing federal immovable in the 3 main units, c) to the management of intangible assets in the 4th main piece, d) to the management of libraries in the 5 main piece and e) to cultural assets and depreciation in the 6 main piece and 3. provisions relating to the home and force in the 7 main piece (2) exempt from this regulation are cash and cash equivalents , Financial assets, financial assets, receivables and investments.

Scope

2. (1) the regulation applies to BHG all budget leading bodies in accordance with article 7, paragraph 1 2013 as well as outsourced legal entity, provided the spin-off Act or other provisions of this.

(2) the regulation for the area of military affairs applies only insofar as not the specifics of the business require special arrangements.

(3) in this regulation to the provisions of the federal budget for 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, or referenced to other legislation, to apply in their respectively valid version.

Rules of procedure

§ 3. The domestic governing bodies can adopt in consultation with the Federal Minister of finance or the Minister of finance and the Court of Auditors for their area of competence possibly required additional provisions relating to the regulation.

Retention periods

§ 4. The provisions of §§ 105 applies the retention periods of inventory, storage and real estate records ff BHG 2013 as well as the §§ 82 ff BHV 2013, Federal Law Gazette II No. 266/2010.

Duties and responsibilities of the accounting agency

§ 5. The accounting agency has to check the invoices for supplied 8 BHV 2013 or created movable or immovable things also for the presence of the required entries in the inventory, storage, or property records Z 8 in conjunction with paragraph pursuant to § 124, para 6.

Directory for the system key figures

Of federal assets are § 6 (1) according to the requirements of the directory of the investment figures, which will be announced separately in the corresponding management system to capture.

(2) the system is to be broken down in three places. The first digit of the code refers to the group, the second digit the subgroup and the third place the genus.

(3) the budget-leading agencies can further deeper divide to the subject classes specified in the directory for the system key figures in its sole discretion, according to object types. The facility code breakdown (Abbas) can consist of maximum six points, which can consist of numbers and/or letters.

Liability for damage and loss of movable and immovable property

§ 7. The regulations about the procedure occurred damage to components of the movable and immovable assets, which are in the ownership or custody of the Federal Government, aimed according to which the Federal Minister of finance or the Minister of finance in accordance with section 70 para. 5 BHG 2013 adopted by regulation.

2. main piece

Management of movable property of Federal

1 section

General information

Subject to the management of movable assets of the Federal

§ 8. The administration of movable federal property includes:



1. the acquisition and ongoing documentation of moving federal assets, 2. proof of movable property in the capital account and 3. verification of the quantitative correspondence between buchmäßigem stock (Soll-Bestand) and actual inventory (actual).

Concept and classification of movable property


9. (1) all physical objects which can be moved without violation of their substance from one location to another, as long as they are not Earth -, mauer, niet - and nail firmly connected and not as parts of the building to see a building or a structural or mechanical plant with land, are movable property within the meaning of this regulation. In case of doubt is to treat one thing for mobile.

(2) the movable property are indistinguishable in



1. inventory items (§ 12) and 2. inventories (article 18).

Management of movable property

§ 10 (1) for the management of movable property is the head or the head of the leading budget or an economic authority appointed by him or her responsible.

(2) the movable property managed by the leading financial authorities represent trusted values; It is therefore by the economic authorities



1 the movable property of a) to capture.

b) carefully maintain, economically and sparingly to use and properly to handle and to store, to ensure their availability for a possible long period and for the consumption of certain things before the mercy preserve;

(c) with regard to their condition to monitor and to check, which incurred damages to get the any remedy of identified shortcomings and to ensure is that for any culpable damage to those responsible be used to pay damages;

2. perform inventories in accordance with article 25.

(3) the duties listed in paragraph 2 can with are concerned by a leading budget authority also for other budget leading where it is economical and convenient for factual reasons.

Inventory and stock management systems

The inventory items (section 12) and the changes occurring in their inventory are § 11 (1) in an asset management system (IVS) to collect inventories (article 18) and the changes occurring in their inventory in a storage management system (VVS).

(2) there is a factual connection between parts of federal assets, the corresponding reference data are in the management systems referred to in paragraph 1 to lead.

2. section

Management of inventory items

Concept and classification of inventory items

Section 12 (1) inventory items are capital goods, whose purchase price or production cost in the individual 100 euro exceed. These items are to capture the IVS pursuant to § 13 ff.

(2) assets, whose acquisition or manufacturing costs does not exceed 100 euros, can be captured as inventory items if this is in the interest of a uniform collection and management of objects of the same type as appropriate.

(3) the inventory items are appropriate to separate ownership in



1 State-owned items which are entrusted to a leading budget authority for continued use;

2. State-owned items on loan or against payment of a fee of use has received a leading budget authority from budget leading elsewhere (third-party inventory in accordance with article 16);

3. objects where only economic ownership pursuant to § 50 2013 is BHV;

4. objects which are in the ownership of the Federal Government;

5. items which are not owned by the Federal Government, but temporarily were provided a leading budget authority (foreign inventory referred to in article 16).

(4) in custody taken items not considered inventory items within the meaning of this regulation. You are, if existing provisions not otherwise determine separately and be kept in a secured. You are not allowed by the budget-leading points.

Acquisition of inventory items

§ 13 (1) a leading budget authority for continuous use is entrusted to Federal items (article 12, para. 3 Z 1), items where only economic ownership is (§ 12 para 3 Z 3), and items standing in the co-ownership (article 12, para. 3 Z 4) are by the economic authorities in the IVS (§ 11) in accordance with the paragraphs 2 to 4, as long as they are not as special inventory pursuant to article 15 , to capture.

(2) additions and disposals are on the basis of written documents. These documents are to be kept, if they are not already stored in the HV system.

(3) invoices shall be provided with a notice of inventory.

(4) when collecting in the IVS, the following information are required:



1 value of access in accordance with section 14, 2. posting date, 3. activation date, 4. type of access, 5 system code (EAC), 6 where appropriate, system code breakdown (Abbas), 7 life, 8 inventory number, 9 description of the item, 10, if necessary, the essential characteristics of the subject, 11 location and space, 12 cost center, 13 reference on the underlying documents, 14 in co-ownership the ownership percentage and 15th at economic ownership a corresponding note.

Value-based tracking of inventory items

Section 14 (1) a leading budget authority for continuous use is entrusted to Federal objects (article 12, para. 3 Z 1), and objects where only economic ownership is (§ 12 para 3 Z 3) are to capture in terms of value of the economic posts in the IVS (section 11):



1 items are basically in accordance with § 49 para 3 BHV 2013 at amortized cost (§ 42 para 5 BHV 2013) to capture unless otherwise normalize the numbers 2 to 6. Extras (accessories) are to capture value as separate items.

2. recognised according to § 49 para 3 and 4 are items BHV 2013 with production costs (§ 42 paragraph 6 BHV 2013) to capture.

3. items that are transferred to the federal property free of charge, are according to § 42 para 10 BHV 2013 with the fair value (§ 42 paragraph 7 BHV 2013) to capture.

4. objects, which in the course of the onerous thing good transmission according to the Ordinance on Federal internal payment thing good transfer of movable federal property, BGBl. II No. 26/2011, from other budget-leading points are applied, are to gather at acquisition cost in the amount of the transfer fee.

5. items which were originally charged as under construction objects, are to gather at their cost.

6 items, which were transferred from the immovable movable fixed assets are at their book value.

(2) inventory items, which are no. 4 in the joint ownership of the Federal Government in accordance with article 12, paragraph 3, are at the height of their ownership share in terms of value pursuant to par. 1 Z 1 to 6.

(3) items, carried out according to § 16 para 1 as third-party inventory can be captured in terms of value in the IVS.

Special inventory

§ 15 exist for certain types of goods special requirements for their inventory, can this be done in special inventories. These are:



1. archives and libraries: these can be captured without value and performed exclusively in special inventories (5 main units) and 2 other items, which carried their nature in special inventories: these are in addition to capture the IVS in accordance with sections 13 and 14.

External inventory

Section 16 (1) State-owned items, budget leading the a budget-leading authority from another agent on loan or against payment of a fee of use has received (§ 12 para 3 Z 2) and items which are not owned by the Federal Government, but a leading budget authority temporarily were provided (§ 12 para 3 Z 5), are to offer third-party inventory.

(2) in the case of the acquisition of third-party inventory, at least the following information is required:



1 posting date, 2nd owner or ownership of the asset, 3. inventory number, 4. denomination of the subject, 5. location and space and 6 marking as third-party inventory.

(3) private items, which bring servants for a long time in the domestic leading position, are to record in the third-party inventory. The staff member has at the time of the insertion and withdrawal of the item about to inform the responsible asset management.

Identification of inventory items

§ 17 (1) all a leading budget authority for continued use is entrusted to Federal items (article 12, para. 3 Z 1), items where only economic ownership is (§ 12 para 3 Z 3) and items standing in the co-ownership (article 12, para. 3 Z 4) are, as far as this is possible and can happen without compromising their capacity, where appropriate, not striking a mark to emerge by the inventory number, as well as the main characteristics of the inventory.

(2) if the departure of the inventory item to remove the marking referred to in paragraph 1 or make illegible.

3. section

Management of inventories

Concept and classification of reserves

Reserves within the meaning of this regulation are section 18 (1):



1. building materials, 2. raw materials, 3. supplies, 4. auxiliary materials, 5. 6 unfinished products products, 7 for distribution purposes finished provided items, 8 trade goods, 9 parts, 10 food or 11 feed.

(2) the reserves are to distinguish ownership in stocks, according to the



1 from federal funds purchased, produced in-house or acquired in other ways;

2. in the joint ownership of the Federal Government are available.


(3) spare parts are to be supplies, as long as she not with a fixed asset combines, blended, mixed or connected as.

(4) in custody, taken supplies not considered supplies within the meaning of this regulation. You are, if existing provisions not otherwise determine separately and be kept in a secured. They may not be used by the domestic leading position.

Acquisition of stocks

Reserves currently in stock are 19 (1) of paragraphs 2 to 4 in the VVS (section 11) of the economic posts in accordance with to capture.

(2) additions and disposals are on the basis of written documents. These documents are to be kept, if they are not already stored in the HV system.

(3) supplies according to § 18 are at least to keep stock classes in card. If necessary, a deeper breakdown is permitted.

(4) when collecting in the VVS, the following information are required:



1 value in accordance with section 20, 2 stock class, 3 lot, 4. posting date, 5. If necessary, a deeper breakdown to the stock class, 6, where appropriate, the description, 7 in co-ownership the ownership share in percent and 8 on economic ownership on appropriate notice.

Value-based collection of resources

Supplies according to § 18 are § 20 (1) of the economic posts in the VVS (§ 11) in terms of value to capture:



1 stocks are basically in accordance with § 92 section 4 BHG 2013 at acquisition cost (§ 42 para 5 BHV 2013) to capture.

2. recognised supplies are in accordance with § 92 section 4 BHG 2013 with production costs (§ 42 paragraph 6 BHV 2013) to capture.

3. supplies that are free of charge are transferred to federal ownership, are in accordance with § 42 para 10 BHV 2013 at fair value (§ 42 paragraph 7 BHV 2013) to capture.

4. inventories, which in the course of the onerous thing good transmission according to the Ordinance on Federal internal payment thing good transfer of movable federal property, BGBl. II No. 26/2011, from other budget-leading points are applied, are to gather at acquisition cost in the amount of the transfer fee.

(2) stocks, which are no. 2 in the co-ownership of the Covenant pursuant to § 18 para 2, are according to the respective share of ownership in terms of value pursuant to par. 1 Z 1 to 4.

Stock issue and control of the storage consumption

Section 21 (1) for the secure storage and direct supervision, as well as for the acquisition, delivery, retrofit, and proof of resources is to establish a responsible for this particular stock management if necessary.

(2) the stock management may follow stocks only on the basis of written requests against acknowledgement of receipt.

(3) in order to ensure effective control of storage usage within a leading financial authority, consumption evidence to guide showing where the initial stock, the in - and outputs as well as the final data are, if necessary, by the points of consumption.

(4) the storage consumption of the points of consumption by the stock authorities occasionally, however at least once within five financial years, on the spot, if necessary, is to hand of the evidence of consumption, to check.

Storage stocks

The supplies are § 22 (1) by category, to sort size and other distinguishing features and store properly and secured.

(2) for the purposes of sound only so much stock must be stored at the points of consumption, as each is required for immediate use or consumption. The attitude of excessive stocks should be avoided.

4 section

Common provisions for the 2nd and 3rd section

Completion of the inventory and stock records

The completion of the inventory and stock records in the IVS and VVS has 23 (1) annually and, if necessary, on special missions to be carried out. Conducted an inventory in accordance with article 24, the completion of the inventory records in the frame of this inventory is carried.

(2) at the conclusion of the inventory and stock records referred to in paragraph 1, the quantitative end inventory and the book value of the inventory and inventory must be determined. It is to ensure that the records of the current financial year will be complete and correct.

Inventory

Section 24 (1) has the inventory at least once within five financial years to carry out an inventory of the inventory items.

(2) the stock management has annually perform a physical inventory of supplies at the date 31 December. The inventory can be, performed between 31 December and 15 January of the following year, where to make sure is that the value at December 31 be reliably measured.

(3) within the framework of an inventory in accordance with article 70, paragraph 6 BHG 2013 is or are



1. the Soll-Bestand of all inventory items and supplies on its conformity with the actual check, 2. to resolve any differences between the two stocks, 3. to clean up these differences in the IVS and the VVS, and 4. a test report.

(4) in the case of an inventory the inventory or stock management and by the careful handling and storage, as well as the condition of the goods and supplies has become to persuade and induce the remedy of identified shortcomings or leaving the items or supplies.

(5) for the assets of particular value in accordance with article 70, paragraph 6, BHG is 2013 annually perform a partial inventory.

(6) an inventory is also after a break-in, fire or other incidents, carried out on the occasion of major organizational changes as well as a change in the person of the inventory or storage administrator.

(7) the implementation of the inventory to determine the inventory stock of a leading budget authority has to be carried out, in which the items in use are basically by the domestic leading position.

(8) the Federal Minister of finance or the Minister of Finance has to be adopted in agreement with the Court of audit inventory guidelines.

Result of the inventory

Section 25 (1) is the result of inventory to prove in the IVS and VVS.

(2) the result of the inventory is to bring the head or the head of the leading household. Can one of the inventory or storage administrator or the inventory or storage Administrator identified more or less stock not enlighten or he or she holds, for the present purpose for not more individual items this is in the audit report with a corresponding note to hold.

(3) a more stock is determined during the inventory, this is in accordance with the provisions of sections 13 and 14 (for inventory items) or §§ 19 and 20 (for stocks) to capture. The acquisition or production costs are not known, the subject of fair value in accordance with § 42 paragraph 7 is 2013 to capture BHV and depreciated over the remaining useful life.

(4) a reduced inventory is determined during the inventory, is an application for leaving the missing inventory items or supplies at the head or the head of the leading household. The head or the head of the leading budget Office has the necessary orders to meet in accordance with the provisions of article 26.

(5) inventory a depreciation or increase in value determined, this is BHG in accordance with the provisions relating to the valuation of tangible fixed assets or the provisions relating to the valuation of inventories in accordance with § 92 para 8 2013 in the IVS or VVS to capture.

Leaving the inventory items and supplies

§ 26 (1) inventory items, owned (§ 12 para 3 Z 1 lit. a) or in the co-ownership (article 12, para. 3 Z 3) are federal and which were found by the asset management for the former purpose as no longer suitable (§ 25 para 2), are



1 to offer in through of the thing good transmission in accordance with the provisions of the regulation of the Federal Minister of finance to the Federal internal gainful thing good transfer of movable property of federal, to utilize 2nd to third parties (§ 70 para 3 BHG 2013), 3 by corresponding makeover otherwise using or 4. otherwise as old materials excreting (§ 27).

(2) stocks, which are deemed by the stock management for the former purpose as no longer appropriate (§ 25 paragraph 2), are otherwise use through appropriate makeover or otherwise eliminated (section 27) as the old material.

(3) inventory items not offered (§ 25 paragraph 2) and that of the inventory for the former purpose are found to be not more suitable in the way of the thing good transmission, are otherwise use through appropriate makeover or otherwise eliminated (section 27) as the old material.

(4) divorced inventory items and inventories are to carry out the inventory records in the IVS and the stock up spellings in the VVS.

(5) inventory items and inventories are eliminated at their book value. An of the proceeds realized by the retiring is to capture the IVS or VVS.

(6) the Elimination of inventory items or supplies and their removal from the inventory, or stock up spellings can take place only on the basis of a written order of the Director or head of the household-leading authority or an officer designated by him or her that budget-leading place in which are the items or supplies used.

(7) in the case of the departure of inventory items and supplies is the 4-eyes principle to comply with.


Exploitation of the inventory items and supplies

§ 27 inventory items and inventories are immediately after finding the uselessness the inventory or storage administrator or the inventory or stock Manager in an appropriate manner as old material to mark and to be kept. To dispose of the waste material or the highest bidder or to destroy with utter uselessness under control by two servants is usable if not for any other purpose.

3. main piece

Managing federal immovable

1 section

General information

Subject to the management of Federal immovable

section 28. The administration of Federal immovable includes:



1. the acquisition and ongoing documentation of the immovable assets of the Federal and 2. the detection of immovable property in the balance sheet.

Term of immovable property

§ 29 immovable property within the meaning of this regulation are plots, as well as things that can be moved only with violation of their substance from one location to another, building, as well as all physical objects, which are to be a building or a structural or mechanical plant Earth - mauer -, niet - nail firmly connected, and as parts of the buildings with land. In case of doubt is to treat one thing for mobile.

Administration of immovable property

section 30. The management of the immovable shall be mutatis mutandis according to § 10.

Real estate management system

The immovable property (article 29) and the changes occurring in their inventory are 31 (1) to capture in a property management system (WMS).

(2) there is a factual connection between parts of federal assets, the corresponding reference data are in the management systems referred to in paragraph 1 to lead.

2. section

Managing federal immovable

Disposition of immovable property

Immovable property are 32nd (1) accordingly to distinguish ownership in immovable property, the



1 from federal funds purchased, produced in-house or acquired in other ways;

2. in the economic ownership of the Federal Government pursuant to § 50, 2013 are BHV;

3 stand in the co-ownership of the Federal Government;

(2) immovable property in custody not considered immovable property in terms of this regulation. You are, if existing rules do not otherwise determine separately and secure. You are not allowed by the budget-leading points.

Acquisition of immovable property

§ 33 (1) immovable property, which purchased from federal funds, produced in-house or acquired in other ways (§ 32 para 1 No. 1), in the economic ownership of immovable property (§ 32 para 1 Z 2) or in the ownership of immovable property (Z 3) by the economic authorities in the LVS (§ 31) are in accordance with the following provisions to article 32, paragraph 1.

(2) additions and disposals are on the basis of written documents. These documents are to be kept, if they are not already stored in the HV system.

(3) invoices shall be provided with a notice of inventory.

(4) when collecting in the Avalanche, the following information are required:



1 value pursuant to § 34, 2. posting date, 3 activation date, 4. type of access, 5 system code (EAC), 6 where appropriate, system code breakdown (Abbas), 7 life, 8 unique association with the land register, 9 may total, 10, where appropriate, a description of the land or building, 11 type and height of any load or permission, 12 on the underlying documents, 13 in a plot the number of buildings connected , 14 in joint ownership the ownership percentage and 15th at economic ownership a corresponding note.

Value-based acquisition of immovable property

34. (1) immovable property, which purchased from federal funds, produced in-house or acquired in other ways (§ 32 para 1 Z 1), and immovable property, that are the economic property of the Federal Government (§ 32 para 1 No. 2), are by the economic authorities in the LVS (§ 31) in accordance with the following provisions in terms of value to capture:



1. immovable property are basically in accordance with § 49 para 3 BHV 2013 at amortized cost (§ 42 paragraph 5 BHV 2013) to capture unless otherwise normalize the numbers 2 through 5.

2. recognised are immovable property according to § 49 para 3 and 4 BHV 2013 with production costs (§ 42 paragraph 6 BHV 2013) to capture.

3. immovable property free of charge applied in federal ownership, are in accordance with § 42 para 10 BHV 2013 with the fair value (§ 42 paragraph 7 BHV 2013) to capture.

4. immovable property that originally owned facilities were charged under construction, as are to gather at their cost.

5. immovable property transferred from the movable immovable fixed assets are at their book value.

(2) immovable property, which are no. 3 in the co-ownership of the Federal Government in accordance with article 32, paragraph 1, are according to the respective share of ownership in terms of value pursuant to par. 1 Z 1 to 5.

(3) subsequent costs are to capture BHV, 2013 in terms of value to the immovable pursuant to § 49 para 4 when:



1 through the effort an immovable property in its substance is increased, 2. an immovable property, apart, also significantly improves the usual improvements about his condition, or 3. the useful life % will be extended for at least 20.

Leaving the immovable property

35. (1) immovable property may be excreted 2013 BHG only on the basis of a decree of the Federal Minister of finance or the Federal Minister of finance in accordance with section 76.

(2) immovable property are eliminated at their book value. An of the proceeds realized by the retiring is to capture in the Avalanche.

4. main piece

Management of intangible assets

The subject of the management of intangible assets

section 36. The management of intangible assets includes:



1. the acquisition and ongoing documentation of intangible assets and 2. the detection of intangible assets in the balance sheet.

Term of intangible assets

According to § 49 para 2, § 37. intangible assets are BHV 2013 identifiable non-monetary assets without physical substance.

Management of intangible assets

Section 38 (1) for the management of the intangible assets is the head or the head of the leading budget or an economic authority appointed by him or her responsible.

(2) the intangible assets and the changes occurring in their inventory are in an asset management system (IVS) (section 11).

(3) there is a factual connection between parts of federal assets, the corresponding reference data are so in the management systems in accordance with paragraph 2.

Acquisition, completion of the records and inventory

39. (1) the provisions of the classification and recording of inventory items apply to the disposition and acquisition of intangible assets (article 12, para. 3 and ABS 4, § 13, § 14), with the exception of § 14 para 1 Nos. 2 and 3, mutatis mutandis.

(2) internally generated intangible assets are to capture BHV pursuant to § 49 para 2 2013 without value.

(3) the provisions relating to the ending of inventory records (§ 23) shall apply mutatis mutandis for the completion of the record of intangible assets.

(4) the provisions relating to the inventory of inventory items (§ 24) shall apply mutatis mutandis for the inventory of intangible fixed assets.

5. main piece

Management of libraries

1 section

General information

Object of libraries and scope management

40. (1) includes the management of libraries:



1. the acquisition and ongoing documentation of the library pieces, 2. the cataloguing of library items and 3. the continuous documentation of use and borrowing of library items.

(2) the provisions of the 5th main piece of this Regulation apply to all libraries of budget leading bodies in accordance with article 7, paragraph 1 1 and 2 BHG 2013 Z.

Concept of library items

§ 41. pieces of the library are mainly:



1. books, 2. manuscripts, 3 monographs, 4. (-) journals, 5th image documents, 6 audiovisual documents, 7 maps and the like.

Library management tasks

42. (1) the library staff has the library inventory management entrusted to him to be kept open to keep appropriate records, to library lockers that have become defective in a timely manner and to ensure that no pieces of the library into loss.

(2) the pieces of library and the changes occurring on their inventory are in a library management system (BVS) as a special inventory (section 15). For the management of the library stock management systems have to comply with the respective library standards.

2. section

Management of library items

Inventory and cataloguing of library items

43. (1) is any work for the library (PCs, copy) depending on the library management system based on library standards to inventory and catalogue.


(2) a library piece is as to identify ownership of the library to provide with a sequential number or signature and to order according to the respective needs of the domestic leading position.

Acquisition of library items

Library items are 44 (1) to capture to library standards.

(2) a value-based collection of library items is not required.

(3) the closing stock at pieces of the library is to prove the accounting agency of the Confederation (BHAG) via special order.

Library and lending right

45. (1) the libraries have to create a library and lending right according to library standards.

(2 is to bring the library and lending right by posting at least) users and users as well as discharge back gutters and discharge Lehnern of library items.

Use and borrowing of library items

Section 46 (1) for the borrowing and use of our library items are to collect no fees. Library items can be copied as far as copyright provisions do not preclude.

(2) borrowings are evident to keep in an appropriate form and document. The discharge Lehnerin and the borrower are to put in suitable form (paragraph 49) assumed liability for the borrowed work in knowledge. The following information is required for the borrowing:



1. the day of borrowing, 2. the domestic leading position or the place of residence of the discharge Lehnerin or of Entlehners, 3. the title, the name and the signature of the library piece, 4. the number of volumes and 5. the lending period.

(3) the regular run of periodic printing units can be arranged by way of derogation from the provisions of paragraph 2 functional according to the needs of the domestic leading position.

(4) library items from other libraries borrowed must be kept in a suitable form for the entlehnenden library evident.

(5) particularly valuable library items are subject to a general prohibition of lending and are labelled "not borrow" as. The use of these library items is only permitted in the applicable library rules and regulations.

(6) in the case of exceeding the lending period by the discharge Lehnerin or the borrower is to call for a return by library staff.

Permanently borrowed library items

47. (1) permanently borrowed library items are those that immediately permanently be borrowed after their purchase on staff, with a return to the library is not intended.

(2) documentation of borrowing pursuant to section 46 subsection 2 may be omitted for permanently borrowed library items.

Departure of library items

Section 48 (1) for the Elimination of library items is the head or the head of the household-leading office responsible.

(2) in the case of a retirement, it is to ensure that at least one copy of the departing library piece in the library of the parent domestic leading authority, the Austrian national library or administrative library of the Federal Government remains.

(3) the Elimination of library items must be documented according to library standards in the library management system.

Liability

49. (1) is liable the discharge Lehnerin or the borrower for the borrowed library piece, as long as the return in the library management system (BVS) is not yet documented or of the discharge Lehnerin or the borrower cannot be substantiated.

(2) the borrowed library items are gently to treat the discharge back channels or discharge Lehnern. The underlining or highlighting of texts in library items is not allowed.

(3) for a part in loss, damaged or contaminated piece of the library, the discharge Lehnerin or the borrower has in accordance with the statutory provisions to pay damages.

Inventory

§ 50. The provisions of section 24 for inventory items shall apply mutatis mutandis for the inventory.

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Common provisions for the main piece of 2 - 5.

Cultural goods

51. (1) cultural assets are in accordance with § 49 para 8 BHV 2013 assets, which have cultural, historical, artistic, scientific, technological, geophysical, environmental or ecological quality, and where the Federal Government will receive this quality for the sake of knowledge and culture.

(2) if the federal assets governed by this regulation to cultural goods, these are in accordance with the provisions, with the exception of capturing value, which has to be carried out pursuant to par. 3 in the management systems to capture and manage to identify separately.

(3) cultural assets referred to in paragraph 1 are in value according to § 49 para 7 BHV 2013 at amortized cost (§ 42 para 5 BHV 2013) or the cost of production (§ 42 paragraph 6 BHV 2013) or, if they are not measured at fair value (§ 42 paragraph 7 BHV 2013) to capture. The appropriate cultural assets are a valuation at acquisition or production cost or at fair value is not possible without to capture value.

Depreciation

§ Are 52. tangible and intangible fixed assets, which are subject to an impairment by wear and tear, according to § 49 para 5 2013 linear on its useful life to write off BHV.

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Home and expiry

Home and expiry

53. (1) this regulation with 1 January 2013 enter into force.

(2) at the end of 31 December 2012, the rules of procedure for the allocation are Federal 1 part 4 band "Guidelines for managing federal - RSB thing" override.

Fekter