Key Benefits:
266. Ordinance of the Federal Minister of Finance on the implementation of the Federal Budget Act (Federal Budget Ordinance 2013-BHV 2013)
On the basis of § § 5 (4), 9 (6), 10 (4), 11 (4) and § 116 (1) of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, shall be placed in agreement with the Court of Auditors:
table of contents
1. TEIL
General provisions
| § 1. Subject matter and scope § 2. Rules of Procedure |
2. TEIL
Organisation and tasks of the budget management 1. Section
Institutions and automation of financial management
| § 3. Bodies of financial management § 4. Integrated system of financial management |
|
| § 5. Automation-supported erasure of tasks and application of automated procedures |
Section 2
Bodies to be arranged
| § 6. Tasks of the budgetary management bodies § 7. Tasks of the budget-leading bodies |
|
| § 8. To obtain the tasks of the executive bodies by means of regulations (§ 9). Infanity in staff of regulatory bodies (§ 10). Incompatibility with staff of regulatory bodies |
Section 3
Accounting Agency of the Federal Republic of Germany (BHAG)
| § 11. Organisation and tasks of the BHAG § 12. Order, collection, recording and transfer of accounting data |
|
| § 13. Monitoring of the observance of the monthly and annual estimates and examination in the execution of the building |
|
| § 14. Preparation of final accounts § 15. Settlement of payment transactions § 16. Carrying out the verification |
|
| § 17. Monitoring of maturity § 18. Measures to be taken in the setting up and dismissal of paying agencies (§ 19). Collection of the settlement data of the paying agencies § 20. Internal control system § 21. Uncomfortable with the staff of the BHAG § 22. Incompatibility with the staff of the BHAG |
Section 4
Paying agencies and economic centres
| § 23. Organisation and tasks of paying agencies § 24. Organisation and tasks of the economic authorities |
3. TEIL
Arrangements in the execution of the building
Section 1
General information on the arrangements in the building of the building
| § 25. Principles for orders § 26. Power of order § 27. Original documents |
Section 2
Forms of arrangements
| § 28. Written order in electronic form |
|
| § 29. Written order in paper form |
Section 3
Type and content of arrangements
| § 30. Middle note § 31. Payment and payment order § 32. Settlement order § 33. Access and departure arrangements |
Section 4
Derogations
| § 34. Delegation of power to the executive body § 35. Exceptions to the requirement of an order § 36. Bodies to be arranged with paying agencies |
4. TEIL
Offset
Section 1
General account for offsetting
| § 37. Principles of settlement § 38. Stages of the settlement in the financing account § 39. Accounting circles § 40. Time demarcation |
Section 2
Approach and valuation rules in offsetting
| § 41. Settlement rules in the settlement |
|
| § 42. Valuation rules in the settlement |
|
| § 43. First-time recording of active financial instruments in case of acquisition § 44. Follow-up assessment of active financial instruments held up to maturity and their sale § 45. Follow-up assessment of active financial instruments available for sale and their disposal |
|
| § 46. First-time recording of shareholdings in the acquisition and sale of shareholdings |
|
| § 47. Follow-up evaluation of participations § 48. Determination of the estimated net assets of participations |
|
| § 49. Tangible assets and intangible assets |
|
| § 50. Economic ownership |
|
| § 51. Financial debt § 52. Currency exchange contracts and other derivative financial instruments |
|
| § 53. Provisions |
|
| § 54. Doping and dissolution of provisions for copies and jubilee grants |
|
| § 55. Provisions for liabilities § 56. Federal arrests |
|
| § 57. Pensions |
Section 3
Accounting processes in net assets and liabilities and changes in net assets
| § 58. Subject matter of the profit and loss account § 59. Breakdown of the balance sheet |
|
| § 60. Estimates in the earnings statement § 61. Claims, liabilities and payments § 62. Changes in net assets |
Section 4
Accounting processes in the financial statement
| § 63. Subject of the Financial Statement |
|
| § 64. Settlement of pre-stop values in the financing account § 65. Settlement of Obligos § 66. Transfer of privileges and preloads as Obligos |
|
| § 67. Settlement of receivables and liabilities § 68. Settlement of payments § 69. Calculation of budget corrections § 70. Non-estimates of deposits and disbursements |
Section 5
Settlement of imprest accounts, other accounting circles and separate convoy
| § 71. Settlement at paying agencies § 72. Person Account Management |
|
| § 73. Shareholdings, financial liabilities and liabilities |
|
| § 74. Separate Gebarung |
6.
Preparation of monthly proof and final accounts
| § 75. Monthly evidence |
|
| § 76. Final accounts at the end of the financial year § 77. Doping and liquidation of provisions for removals and anniversary grants in the final accounts § 78. Provisions for the refurbishment of contaminated sites in the final accounts § 79. Provisions for process costs in the final accounts § 80. Other approach and valuation rules in the final accounts |
|
| § 81. Federal arrests in final accounts |
Section 7
Retention of accounting documents and documents
| § 82. General storage |
|
| § 83. Storage in digital form § 84. Physical Storage |
5. TEIL
Cost and benefit calculation
Section 1
General
| § 85. Scope |
|
| § 86. Subject matter and principles |
Section 2
Cost calculation and cost groups
| § 87. Cost calculation |
|
| § 88. Cost Card Groups |
Section 3
Cost center bill and simplified cost and benefit calculation
| § 89. Cost center bill § 90. Standard model § 91. Simplified cost and benefit calculation |
Section 4
Performance Accounting
| § 92. Performance Accounting |
|
| § 93. Performance definition § 94. Performance Capture |
|
| § 95. Power calculation |
Section 5
Organization and Guide
| § 96. Organization |
|
| § 97. Manual of cost and benefit calculation |
6. TEIL
Payment traffic 1. Section
General information on payment transactions
| § 98. Principles governing payment transactions |
|
| § 99. Payments and claims at the due date § 100. Calculation of receivments and obligations § 101. Agreements with credit institutions |
Section 2
Giro Payment Transport
| § 102. Bank accounts for payment transactions § 103. Entitled § 104. Transfer orders to credit institutions § 105. IT Implementation Order § 106. Payments in the Giropayment transactions § 107. Payouts in Giropayment transactions |
Section 3
Other forms of payment in payment transactions
| § 108. Cheques and GeldanInstructions § 109. Electronic design forms |
Section 4
Barpayments and safekeeping of valuables
| § 110. Cash payments § 111. Cash gain |
|
| § 112. Notes on cash payments § 113. Custody of cash |
|
| § 114. Safekeeping of valuables and other security-related matters § 115. Foreign means of payment |
Section 5
Payment effectiveness
| § 116. Payment effectiveness of deposits |
|
| § 117. Payment effectiveness of disbursements |
7. TEIL
Internal Check
Section 1
General purpose for internal examination
| § 118. Principles of internal audit |
Section 2
Factual and computational testing
| § 119. Extent of the examination of factual and computational correctness |
|
| § 120. Testing of the factual and computational correctness of the test or sample |
|
| § 121. Responsible for the verification and confirmation of the factual and computational correctness § 122. Examination and confirmation of the factual and computational correctness § 123. Determination of inaccuracies in the examination of factual and computational correctness |
Section 3
Examination in the execution of the building
| § 124. Scope of the examination in the building of the building § 125. Responsibility with the examination in the building of the building § 126. Confirmation of examination during the examination in the building of the building |
|
| § 127. Request for correction in the case of the examination in the execution of the building |
Section 4
Review
| § 128. Extent of the examination in the review § 129. Responsible for the verification of § 130. Audit report from review |
8. TEIL
Final provisions
| Section 131. Entry into force and expiry of § 132. Transitional provisions |
1. TEIL
General provisions
Subject matter and scope
§ 1. (1) The Federal Budget Regulation regulates the implementation of the federal budget law for federal bodies involved in the management of the federal budget (institutions of financial management). It contains
| 1. |
general provisions in 1. Part, |
|||||||||
| 2. |
detailed provisions |
|||||||||
| a) |
on the organisation and tasks of budgetary management in the second part, |
|||||||||
| b) |
on the orders in the building in the 3. Part, |
|||||||||
| c) |
to be invoied in the 4. Part, |
|||||||||
| d) |
for cost and benefit calculation in the 5. Part, |
|||||||||
| e) |
on payment transactions in the 6. Part and |
|||||||||
| f) |
on the internal examination in the 7. Part and |
|||||||||
| 3. |
Final provisions in the 8. Part. |
|||||||||
(2) This Regulation shall also apply where the institutions of the financial management concerned are responsible for the accounting tasks of other entities.
(3) As far as in this Regulation the provisions of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, or other legislation, they shall be applied in their respectively applicable version.
Procedural rules
§ 2. (1) The Federal Minister of Finance or the Federal Minister of Finance has, in accordance with Section 6 of the Court of Auditors Act 1948 (RHG), BGBl. No 144, together with the Court of Auditors, to ensure that the clearing procedure is as simple as possible and as simple as possible. In addition to the implementing rules laid down in this Regulation, the Federal Minister of Finance or the Federal Minister for Finance may also be able to provide further basic budgetary and accounting matters as well as possible. Procedural rules and arrangements are adopted in agreement with the Court of Auditors. The procedural rules and arrangements shall, in accordance with the technical and documentary possibilities, be available to all staff responsible for carrying out budgetary management tasks on the intranet of the Federal Ministry of Finance .
(2) Each budgetary institution may, in agreement with the Federal Minister for Finance or the Federal Minister for Finance and the Court of Auditors, adopt procedural rules and arrangements for the budgetary management of the budget. and accounting. For the purpose of establishing the agreement, the respective budgetary authority shall first refer the matter to the Federal Minister of Finance or the Federal Minister of Finance, who, for its part, or who, for its part, is responsible for the agreement with the Court of Auditors is to take care.
(3) The agreement shall be drawn up in the light of the procedural rules and arrangements referred to in paragraphs 1 and 2.
(4) Other provisions and arrangements of a general nature shall be communicated before they are published by the Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors.
(5) If tasks of financial management are concerned by the tax authorities of the Federal Government, the necessary arrangements shall be provided by the Federal Minister of Finance or the Federal Minister of Finance, in agreement with the Court of Auditors, in uniform and separate provisions, having regard to the principles laid down in this Regulation.
2. TEIL
Organisation and tasks of financial management
Section 1
Institutions and automation of financial management
Institutions of budgetary management
(§ § 5 to 11 BHG 2013)
§ 3. (1) Institutions of financial management shall be either disposing or executing bodies (four-eyes principle) in accordance with Section 5 (1) of the BHG 2013 and in accordance with the principle of functional separation between arrangement and execution in the execution of the building.
(2) On the basis of their duties, the bodies to be arranged differ in budgetary management bodies in accordance with Section 6 (1) of the BHG 2013 and budget-leading positions in accordance with § 7 paragraph 1 BHG 2013.
(3) Executive bodies shall be:
| 1. |
BHAG within the scope of its legal tasks pursuant to § 2 para. 1 to 3 of the Accounting Agency Act (BHAG-G), BGBl. I No 37/2004, |
|||||||||
| 2. |
the paying agencies and |
|||||||||
| 3. |
the economic authorities. |
|||||||||
(4) The Federal Minister of Finance or the Federal Minister of Finance has to ensure that an internal control system is conducted in the financial management of the Federal Government.
Integrated system of financial management
§ 4. (1) The financial management of the federal government is supported by the use of an integrated information processing system within the meaning of § 5 paragraph 4 BHG 2013, which is referred to in the following household accounting system (HV system). The HV system will be managed in an appropriate way by the competent budgetary management body. The technical and organisational management is the responsibility of the Federal Minister of Finance or the Federal Minister of Finance. The maintenance and operation of the HV-system is the responsibility of BRZ GmbH pursuant to Art. 1 of the Federal Law on the Bundesrechenzentrum GmbH (BRZ GmbH), BGBl. No 757/1996.
(2) The HV system shall have the institutions of budgetary management
| 1. |
the safe and reliable collection and handling of orders in the execution of the building as well as the secure transfer of the settlement data to the BHAG by means of electronic communications, |
|||||||||
| 2. |
the correct settlement by electronic accounting, including the safe storage in electronic form, and |
|||||||||
| 3. |
the introduction and, subsequently, the secure implementation of payment transactions by credit institutions |
|||||||||
| , |
||||||||||
(3) As system users or as system users, only staff responsible for carrying out financial management tasks may be allowed, as well as persons whose system access is necessary for the care and maintenance of the HV system. is. For the different user groups in the area of financial management, uniform, standardised authorization profiles are to be provided by the Federal Minister of Finance or the Federal Minister of Finance. The operator in accordance with § 4 paragraph 1 (BRZ GmbH) has to ensure secure, reliable and protected data access. To that end, appropriate measures shall be taken, in particular, to ensure that:
| 1. |
only authorized users, whose personal identity and authority are known in respect of the financial management, can access |
|||||||||
| 2. |
access can only be made if the identity of the respective user or the respective user can be determined (authentication-eg by entering personal identification features in the system login) and |
|||||||||
| 3. |
Access rights can be immediately revoked for security reasons. |
|||||||||
(4) The Court of Auditors shall be granted access to all data of the integrated system of financial management and automated procedures for the purposes of drawing up the accounts of the Federal Republic of Germany in accordance with Article 9 of the German Federal Republic of Germany (RHG
(5) The allocation of allowances for staff members of the issuing bodies as users of the HV system shall be carried out by the budget-leading authority. The granting of permissions for employees of the BHAG as superkeyusers, keyusers, keyusers and users of the HV-system must be carried out by the BHAG. The granting of authorizations for superkeyusers by the BHAG may only be granted on the order of the managing director or the managing director of the BHAG or its deputy or its deputy or its deputy shall be carried out and shall be documented accordingly. The actual exercise of the role of superkeyusers is to be subject to regular control by the Federal Minister of Finance or the Federal Minister of Finance.
(6) The new installation, modification or deletion of permissions in the HV system (administration of authorizations) must be made only on the basis of written requests pursuant to paragraph 7. The following principles are to be considered when managing permissions in the HV system:
| 1. |
the installation, modification and deletion of superkeyusers in the BHAG has to be made by the Federal Minister of Finance or the Federal Minister of Finance, provided that the concern of these tasks is not on the operator according to § 4 Paragraph 1 (BRZ GmbH) has been transferred |
|||||||||
| 2. |
the installation, modification and deletion of Keyuserinnen or Keyusern in the BHAG has to be done by a Superkeyuserin or a Superkeyuser, |
|||||||||
| 3. |
The installation, modification and deletion of users has to be done by a keyuser or keyuser. |
|||||||||
(7) Permissions in the HV system for the area to be arranged shall be requested in writing by the head of the budget authority to the competent institution with the forms provided for this purpose. The application shall be submitted by the head of the budget-leading authority and shall be accompanied by a valid stamp imprint. If the technical-organizational requirements are met, the application form can be electronically underwritten and forwarded electronically. The budgetary authority may stipulate that the application shall be made through the budgetary management body. The sentences 1 to 4 apply analogously also to the allocation of authorization in the HV-system for the executing organs by the BHAG.
(8) In the administration of allowances (para. 6) and the granting of authorisation (para. 7) is to be observed in the four-eye principle. On the occasion of the award of the authorization, the required personal data, including the official powers of the user, must be collected with regard to the financial management of the federal government. The user and the user and authorization information are to be kept and ordered for seven years in accordance with the provisions of § § 82 to 84.
(9) If, as regards budgetary management, the powers of staff members change or the conditions for the use of the HV system no longer exist, their allowances shall be amended or revoked in writing. If, on the basis of an existing authority, the security or confidentiality of the household information or the security of the information system itself is at risk, the competent institution shall immediately stop the relevant information. Authority to do so.
(10) In the operation of the HV system, the institutions of the financial management have to comply with the procedural instructions of the Federal Minister of Finance or the Federal Minister of Finance. The form and establishment of the processes and processes and the way in which the individual processes and processes are carried out must be regulated in the HV application documentation or in other regulations. These rules shall be made available to all staff responsible for carrying out financial management tasks in the current version on the intranet of the Federal Ministry of Finance.
(11) In accordance with § 39 (1) of the Federal Financial Regulation (BHG 2013), appropriate accounting standards are to be set up in appropriate numbers in the main constituencies according to § 39 (1) of the Financial Regulation (§ 89 (1) of the Federal Law of the Federal Act of Germany) and ordered accounting (§ § 101, 102, 116, paragraph 1 of the Federal HG of The number of accounts and their scope of accounts shall be determined by the Federal Minister of Finance or the Federal Minister of Finance, in agreement with the Court of Auditors and the competent budget management body. On the basis of this definition, it must be ensured that:
| 1. |
the compliance with the pre-limit values can be monitored, |
|||||||||
| 2. |
the security of the building and the possibility of control of the execution of the building are given, |
|||||||||
| 3. |
the budget-leading bodies |
|||||||||
| a) |
Monthly proof according to § 100 BHG 2013 and |
|||||||||
| b) |
Final invoices according to § 101 BHG 2013 |
|||||||||
| as well as |
||||||||||
| 4. |
the order of the accounts is established in accordance with the Accounting Regulation (RLV). |
|||||||||
Automation-supported erasure of tasks and application of automated procedures
(§ § 103 and 104 BHG 2013)
§ 5. (1) The institutions of the financial management shall be responsible for the execution of tasks relating to the financial management of the HV system.
(2) Other applications for information and communication support for financial management (IT applications, such as other systems, processes, applications or installations) may only be used in the building of the building if it is used with the aid of the HV-System is technically compatible and the organizational requirements for the application are given. The competent budgetary authority shall:
| 1. |
adopt the procedural rules required for the use of IT applications within the meaning of Article 2; |
|||||||||
| 2. |
to ensure system compatibility and documentation of the IT applications used in accordance with paragraph 4. In particular, the principles according to § § 103 and 104 BHG 2013 must be observed. |
|||||||||
(3) The documentation of the HV system is the responsibility of the Federal Minister of Finance or the Federal Minister of Finance. The documentation of other applications as referred to in paragraph 2 is the responsibility of the budget management body responsible for the preparation of the IT application and its use. The documentation must contain, in particular, the following information for each version of the program:
| 1. |
task (including programming or purchase order of the responsible institution of financial management), |
|||||||||
| 2. |
record structure (description of data input), |
|||||||||
| 3. |
Processing rules (control parameters, table settings, etc.) including controls, voting procedures and error handling, |
|||||||||
| 4. |
data output, |
|||||||||
| 5. |
data backup, |
|||||||||
| 6. |
available programs and applications, |
|||||||||
| 7. |
the nature, content and extent of the programme tests carried out (including test data, test results and verifiable verification of the test results by another IT-based or manual procedure), |
|||||||||
| 8. |
Documentation of the program release (including the release of the released program version, release date for new or changed programs and applications, indication of the person (s) authorizing the release). |
|||||||||
(4) Where the introduction of a new IT application within the meaning of paragraph 3 or a substantial change in an IT application already in use is intended, a task investigation of the planned To implement the measure. The competent budgetary authority shall forward to the Federal Minister of Finance or the Federal Minister for Finance and the Court of Auditors the outcome of the task investigation which shall be assessed by a qualified third person of the facts. The measures envisaged shall be agreed with the Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors. The task investigation has to contain in particular:
| 1. |
the description of the task at hand of the initial situation (actual state) and the interaction with other areas of responsibility, |
|||||||||
| 2. |
the presentation of the legal situation in force; |
|||||||||
| 3. |
the description of the procedure and the position within the financial management (target state), |
|||||||||
| 4. |
the proposals for a procedural link with existing IT applications, in particular with the HV system, and any legislation to be amended, |
|||||||||
| 5. |
the resources that are likely to be necessary for the development and deployment of the IT application, |
|||||||||
| 6. |
an economic investigation showing the likely costs of the IT application (including the development, installation, conversion, operating and follow-up costs) and the benefits to be expected, and |
|||||||||
| 7. |
a description of the interface to the HV system, in which the compatibility with the HV-system can also be proven. |
|||||||||
Section 2
Bodies to be arranged
Tasks of the budgetary management bodies
(§ 6 BHG 2013)
§ 6. (1) In accordance with Section 6 (2) of the BHG 2013, the budgetary management bodies shall be responsible for
| 1. |
the determination of the likely average uses and movements of their impact, at least for the period of the current financial year and of the following four financial years, including the impact-oriented Impact assessment of new legislative measures and projects that have financial implications for the federal budget, as well as their internal evaluation (§ § 16 to 18 BHG 2013); |
|||||||||
| 2. |
participation in the preparation of the Federal Financial Framework Law and the Strategy Report (§ 15 paragraph 1 BHG 2013); |
|||||||||
| 3. |
the participation in the preparation of the Federal draft proposal (§ § 40 and 41 BHG 2013), the budget report (§ 42 para. 3 BHG 2013), the additional overviews (§ 42 para. 4 BHG 2013), the partial booklet (§ 43 BHG 2013) and the promotional report (§ 47 Abs. 3 to 5 BHG 2013); |
|||||||||
| 4. |
the definition of the budget organisation, taking into account Section 28 (3) of the BHG 2013, in particular the establishment of budgetary positions in the HV system in agreement with the Federal Minister for Finance or the Federal Minister for Finance pursuant to Section 7 (1) Z 2 of the BHG 2013; |
|||||||||
| 5. |
the establishment of global and detailed budgets (budget structure) in agreement with the Federal Minister of Finance or the Federal Minister of Finance and the allocation of the detailed budgets to the budget-leading agencies; |
|||||||||
| 6. |
the allocation of personnel capacities (§ 44 BHG 2013); |
|||||||||
| 7. |
the determination of the resource, target and performance plans of the budget-leading bodies (§ 45 BHG 2013); |
|||||||||
| 8. |
the control of the use and monitoring of compliance with the pre-proposal values as well as the resource, target and performance plans (§ 45 BHG 2013); |
|||||||||
| 9. |
the preparation of their monthly estimates (§ 51 BHG 2013); |
|||||||||
| 10. |
the preparation and explanations of their monthly proofs (§ 100 BHG 2013) and their final accounts (§ 101 BHG 2013) as well as the reporting with regard to the subdivisions of the budget-management body; |
|||||||||
| 11. |
Participation in Controlling (§ § 66 to 68 BHG 2013); |
|||||||||
| 12. |
the internal evaluation of regulatory projects and other projects (§ 18 para. 1 BHG 2013) and |
|||||||||
| 13. |
the setting of commitments for the use of funds (Section 52 (4) of the BHG 2013). |
|||||||||
(2) In addition to the tasks referred to in paragraph 1, the budgetary management bodies shall be responsible for:
| 1. |
the accounting illustration of the existing organisational structure of its portfolio in the HV system. To this end, settlement agencies shall be responsible for the results, assets, financing, and costs and performance accounts for all organisational units in their scope of action, which shall be based on the existing legal or other administrative organisational regulations for the building of the federal government pursuant to section 46 (3) of the Federal Law of the Federal Republic of Germany (BHG 2013) are responsible. |
|||||||||
| 2. |
the setting up of the clearing structure in the HV system. For this purpose, in accordance with § 46 para. 1 BHG 2013, the necessary accounts shall be set up in the system in accordance with the applicable and binding principles of the building and shall be assigned to the respective authorized organizational units in accordance with Z 1. |
|||||||||
| 3. |
the calculation of the assigned annual and monthly estimates and their changes (Section 90 (5) BHG 2013) in the HV-System in accordance with § 8 (1) (1) (1), as well as the monitoring of compliance with these pre-stop values. |
|||||||||
| 4. |
the preparation of the monthly proofs (§ 100 BHG 2013) and final accounts (§ 101 BHG 2013), including the necessary consolidation measures, including the explanation of results and the justification of pre-proposal deviations, as well as the preparation of the attachment details. |
|||||||||
(3) The tasks enumerated in paragraph 1 shall be provided by the budgetary referees or the household speakers who are appointed by the budgetary management bodies pursuant to Section 6 (3) of the BHG 2013.
Tasks of the budget-leading bodies
(§ § 7 and 8 BHG 2013)
§ 7. (1) In accordance with Section 7 (2) of the BHG 2013, the budget-leading positions shall be subject to
| 1. |
Participation in tasks of the budgetary management body in accordance with § 6 (2) (1) to (3) and (Z) 8 to 11 of the 2013 BHG; |
|||||||||
| 2. |
the preparation of the design of the resource, goal and performance plan (§ 45 BHG 2013) and the implementation of the resource, target and performance plan defined by the budget management body in accordance with § 6 paragraph 2 Z 7 BHG 2013; |
|||||||||
| 3. |
the determination of the respective resource, target and performance plans (§ 45 BHG 2013), provided that downstream budget-leading positions are established; |
|||||||||
| 4. |
the management of the detailed budgets allocated by the budgetary management body (§ 87 BHG 2013) |
|||||||||
| a) |
the creation and cancellation of Obligos (section 38 (2)) as well as of the federal government's claims and liabilities, |
|||||||||
| b) |
the issuing and revocation of orders in the execution of the building, where deposits are to be accepted, payments are made or invoices are to be made which change the result in the conversion rates; |
|||||||||
| c) |
the arrangements for the supply or departure of the components of the federal assets or foreign assets; |
|||||||||
| d) |
the fixing of appropriations for use in accordance with section 52 (5) of the BHG 2013, provided that sub-ordinated budgetary positions are established, |
|||||||||
| e) |
Redeployments between the resource use groups of the allocated detail budget (§ 53 BHG 2013), |
|||||||||
| f) |
the removal of reserves after application to the Federal Minister of Finance or the Federal Minister of Finance by way of the budget management body and after the approval by the Federal Minister of Finance or the Federal Minister for Finance Finance (§ 56 BHG 2013), |
|||||||||
| g) |
Submission of final accounts (§ 101 BHG 2013) to the Court of Auditors and |
|||||||||
| h) |
the internal evaluation of the implementation of regulatory projects and of other projects (Section 18 (2) of the BHG 2013) and |
|||||||||
| 5. |
the transfer of powers of delegation in the scope of the detailed budget allocated to it after Z 4 lit. a to c to heads of appropriate organisational units with the agreement of the budgetary authority. |
|||||||||
(2) In the performance of the tasks referred to in paragraph 1, the budgetary authorities shall also have to make the necessary investments where subsequent changes, such as in the person of the payer or the person entitled to payment or in the case of the person concerned, have to be taken into account. Stock of payment entitlements/obligations-enter (e.g. at the opening of bankruptcies, remediation or abandonment proceedings, in case of foreclosures, arrests and pleadings).
(3) Statements may, in principle, be reimbursed or received only in writing if they have any effect on the birth of the person (written offer). Correspondence relating to correspondence shall be duly documented:
| 1. |
Incoming documents which have an effect on the building shall be marked by the Receiving Section with an entry note, which shall at least show the location and date of the arrival. The documents shall be forwarded forthwith to the competent organisational unit responsible for the verification of the regularity of the document. In the case of paper documents, which are electronically mapped (scanning) and further processed in electronic form after the one-long process, or in the case of documents which are already in electronic form, the basic data of the input piece are also available. (Feeder or feeder, subject, reference, supplements, etc.) should be registered, provided that this is not provided with support for automation. |
|||||||||
| 2. |
Written documents which have an impact on the building (e.g. orders) must be forwarded by the office of departure, together with the handling information, to the responsible organizational unit, which is responsible for the proper further processing of the Occupancy is considered. |
|||||||||
(4) If the technical-organizational requirements are met, the order for deliveries and services in the HV-system shall be carried out with support of automation. The extent to which the federal organs of the Federal Republic of Germany (BB-GmbH) are responsible for the commissioning of supplies and services are determined by the BB-GmbH-Gesetz, BGBl. I n ° 39/2001, and the regulations issued by the Federal Minister of Finance or the Federal Minister of Finance on the basis of this Federal Law. If such an obligation exists and if the goods and services are provided in an electronic catalogue and order system, the federal government bodies shall have one of the Federal Minister of Finance or the Federal Minister for finance, in agreement with the Court of Auditors, and to be used by means of an IT application. In the case of an order value of more than 400 Euro (including VAT), the ordering process must, in any case, even if the conditions mentioned in the first sentence are not available, comprehensible and written in writing, as well as documented in the documents (e.g. in the case of the German language). Business act). Without prejudice to the amount of the order, an Obligo is to be offset in the HV system. For an order value of less than 400 Euro, the registration of an obligation can be maintained if the delivery is received within two weeks or the service is provided and documented by an invoice.
(5) Payment entitlements and payment obligations shall be considered by the competent budgetary authority on their grounds and their level. The factual and computational correctness is to be confirmed in writing in the HV-system in accordance with § 122.
(6) The budgetary authority shall immediately inform the executive body of the payment and settlement data required for the proper accounting, the conduct of the internal audit and the processing of payment transactions. . They shall also ensure that the processing documents necessary for the correct and timely execution are made available to the exporting bodies.
(7) The establishment of paying agencies and business entities shall be the responsibility of the budget-leading bodies in accordance with § § 10 and 11 BHG 2013. In any case, the BHAG shall be informed of any new facility.
Obtaining the tasks of the executive bodies by means of regulatory bodies
(Section 5 (4) BHG 2013)
§ 8. (1) The following tasks of the implementing institutions may be concerned by the implementing bodies themselves in the context of budgetary management:
| 1. |
the budgetary management bodies according to § 6 paragraph 1 Z 3 BHG 2013 may carry out the settlement of the financial statements in respect of the annual and monthly estimates and their changes (Section 90 (5) of the BHG 2013) if the technical-organizational structure the conditions are met; |
|||||||||
| 2. |
the competent budgetary authorities may carry out the settlement in respect of Obligos within the meaning of Section 90 (2) of the BHG 2013, if the technical and organisational conditions are met, |
|||||||||
| 3. |
Disbursements may be made by the competent budgetary authorities themselves if the technical and organisational conditions are met and the regulatory body is equipped with a means of payment, which is to make the payment of payments to be able to take place in place, |
|||||||||
| 4. |
Payment and disbursements may be made by the competent budgetary authority in the course of the assignment of credit institutions themselves (e.g. IT implementing order), where claims or payment obligations in an automated procedure are be determined. |
|||||||||
(2) In the cases referred to in paragraph 1 (1) (3) and (Z) (4), where payment transactions are concerned by the competent budget authority itself, the competent budget authority shall also ensure that the monetary amounts are properly invoied while maintaining the security of security. . The executive body must allow the executing bodies to exercise the examination in the execution of the building (§ 124) as well as in the review (§ 128).
Infanity in the case of staff of regulatory bodies
(§ 5 (5) BHG 2013)
§ 9. (1) When carrying out tasks of financial management, staff may be entrusted with the task of ensuring that they have full immunity and security of security.
(2) Beef is a staff member or a staff member, if he or she is connected by a family or economic close relationship with the person with whom the federal government is in a legal relationship to which the building is based, if: he or he himself has a personal or economic interest in that legal relationship, or if there are other reasons that are likely to cast doubt on her or his full unpartiality.
(3) Likewise, an authorising officer or a duly authorized person is to be caught if he or he is in a family or economic close relationship with that person who checks the case for factual and computational correctness.
(4) In the event of a bias, the staff member or the staff member shall indicate to his or her superiors or to his or her superiors or to his superiors. The superiors or the superiors shall then be entrusted with the task of entrusting another staff member or other servant, whose full or insecurity is guaranteed.
(5) A staff member or a staff member shall be dismissed as soon as possible from the performance of the tasks of the financial management if there is evidence of a risk to the security of the security.
Incompatibility with staff of regulatory bodies
§ 10. (1) The examination and confirmation of the factual and/or computational correctness, on the one hand, and the issuing of the order on the other, by the same staff member or the same staff member, shall be incompatible provided that the same case of the same type of building is concerned. This provision should be applied in accordance with § 34 (replacement orders) arrangements.
(2) An incompatibility shall not exist if:
| 1. |
the electronic image of physical input pieces (scanning) by issuing authorized staff; or |
|||||||||
| 2. |
the collection and release of an order by the same staff member or by the same staff member |
|||||||||
| is done. |
||||||||||
Section 3
Accounting Agency of the Federal Republic of Germany (BHAG)
Organisation and tasks of the BHAG
(§ 9 BHG 2013)
§ 11. (1) The BHAG is responsible for the maintenance of the accounting tasks.
(2) BHAG, which is bound in accordance with Section 9 (2) of the BHG 2013 in the performance of the statutory tasks to the orders of the head of the head of the relevant competent budgetary authority, has direct to the budget-leading authority return.
(3) In the case of the internal organisation of the BHAG, care must be taken to ensure that staff who are entrusted with the financial management of the Federal Government are fully committed and that there is no incompatibility between them.
Order, collection, recording and transfer of accounting data
(Section 9 (3) (1) of the BHG 2013)
§ 12. (1) The BHAG is responsible for the order, collection and recording of the settlement data as well as the transfer thereof to the HV-System, insofar as the transfer is not carried out by the ordering institution itself (§ 8). In accordance with § 26 BHAG-G, the BHAG has to meet the requirements of the HV-System.
(2) The BHAG shall be responsible in particular
| 1. |
the granting and administration of permissions for access to the HV system in accordance with § 4, |
|||||||||
| 2. |
the issuing of orders in the execution of the building in place of the competent institution (replacement arrangements) in accordance with § 34, |
|||||||||
| 3. |
the vote on the balance of payment appropriations with the advance and non-advance payments at the end of each month; |
|||||||||
| 4. |
the administration of the accounts for the income, assets and financial statements in accordance with § § 58 and 63, |
|||||||||
| 5. |
the administration of the accounts for the management of persons in accordance with § 72, |
|||||||||
| 6. |
the management of other accounting circles (Section 39 (4)) and secondary amortization, |
|||||||||
| 7. |
the vote of the bank accounts of the federal government and |
|||||||||
| 8. |
the retention of the accounting documents and prescriptions according to § § 82 to 84. |
|||||||||
Monitoring of the observance of the monthly and annual estimates and examination in the execution of the building
(Section 9 (3) Z 2 and Z 5 BHG 2013)
§ 13. The BHAG is responsible for monitoring compliance with the monthly and annual estimates and the examination in the execution of the building (§ § 124 to 127). Where an order is made by a budget-leading body
| 1. |
which would result in an overshoot of the monthly estimate, the BHAG has to notify the relevant budget-leading authority of the |
|||||||||
| 2. |
which no longer finds its cover in the annual estimate and is therefore rejected by the HV system, the regulatory body shall be notified of the |
|||||||||
| to determine the further course of action. |
||||||||||
Preparation of final accounts
(Section 9 (3) (3) of the BHG 2013)
§ 14. (1) The BHAG is responsible for the preparation of the final accounts (§ 9 paragraph 3 Z 3 BHG 2013).
(2) The booking of the settlement data in the respective constituencies shall be made in full and in good time, so that the final accounts to be set up pursuant to § 101 BHG 2013 can be prepared.
(3) In order to prepare the preparation of the final accounts, the settlement data shall be limited in time in accordance with the provisions of § 40. In order to prepare the conclusion of the result and the balance sheet, the conformity of the accounts with the actual stocks, which are determined by the economic authorities through inventory uptake, must be checked; moreover, the accounting of the accounts shall be subject to the following conditions: the corresponding financial statements shall be made.
(4) Open business cases (open items on the personal accounts) must be checked continuously for their topicality and correctness. This shall apply in particular to the monitoring of payments and advance payments.
(5) In cooperation with the budget-leading body, incorrect or inadmissible balances shall be reported continuously by the BHAG, but at the latest by the time limits specified in § 40. The amending measures must be documented separately by the BHAG on the basis of an explanatory statement.
Settlement of payments
(Section 9 (3) Z 4 BHG 2013)
§ 15. The BHAG is responsible for the settlement of payment transactions (§ 9 para. 3 Z 4 BHG 2013), in particular the cashless payment transactions. The settlement of cash payment transactions and the receipt of payments by debit card, credit card or such equivalent forms of payment is the responsibility of BHAG only in the case of an agreement with the budget-leading authority in this respect. according to § 9 paragraph 4 BHG 2013. The more detailed provisions for the implementation of payment transactions are contained in § § 98 et seq.
Carrying out the verification
(Section 9 (3) Z 5 BHG 2013)
§ 16. The BHAG is responsible for the investigation (§ 9 paragraph 3 Z 5 iVm § 115 BHG 2013). The BHAG has to draw up an audit concept for the performance of the audit work, in which in particular test standards, risk assessments, test procedures and the preparation of the audit reports are determined. The more detailed provisions for the investigation are contained in § § 128 to 130.
Monitoring of maturity
(§ 9 para. 3 Z 6 BHG 2013)
§ 17. (1) The BHAG is responsible for supervising the performance of the Federal Government's receivables and liabilities in accordance with its due date (§ 9 paragraph 3 Z 6 BHG 2013).
(2) The BHAG has to monitor the maturity of the federal government's claims with due regard to any payment facilities which have been granted pursuant to § 73 BHG 2013. In the event of non-compliance with a claim at the specified date of payment, this shall be required immediately by the payer or by the payer, unless otherwise determined by the regulatory body. If the reminder remains unsuccessful, this shall be brought to the attention of the institution issuing the request without delay.
(3) The BHAG has to pay the payouts at the due date, whereby payment favors are to be exploited in the best possible way. Payments ordered, which could not be completed in spite of the expiry of the payment period, or liabilities which cannot be fulfilled within the period of payment, shall be brought to the attention of the institution which is to be arranged.
Measures to be taken in respect of the establishment and release of paying agencies
(Section 9 (3) Z 7 BHG 2013)
§ 18. (1) The BHAG is responsible for the instigation of necessary measures in connection with the setting up and the release of paying agencies (§ 9 para. 3 Z 7 BHG 2013).
(2) As soon as the BHAG receives notification of the establishment or release of paying agents, the accounts required for the settlement must be opened in the HV system, respectively. . Newly established posts shall be taken into account in the planning for the conduct of the review.
(3) In order to ensure the security of security in the paying agencies, BHAG and the paying agencies shall cooperate, whereby the BHAG shall have an advisory and coordinating function.
Collection of settlement data of the paying agencies
(Section 9 (3) Z 8 BHG 2013)
§ 19. The payment statements submitted by the paying agencies to the BHAG are to be recorded by the BHAG in the HV system (§ 9 para. 3 Z 8 BHG 2013). If the technical and organisational conditions are present at the paying agency, the payment authority can be recorded by the paying agent directly in the HV system.
Internal Control System
(Section 9 (3) Z 9 BHG 2013)
§ 20. BHAG is responsible for supervising the proper implementation of the tasks assigned to it in the context of the Federal Government's financial management by means of an internal audit of the internal market, which is established by the Federal Minister of Finance or the Federal Minister of Finance. Control systems as well as own organisational measures.
Non-partiality of BHAG staff
§ 21. The same provisions shall apply to the impartiality as for the arranging bodies in § 9. Furthermore, employees of the BHAG are to be excluded because of a partiality which either with the issuing authority or the issuing authority or with the person who has confirmed the factual correctness by a familial or economic Close-up relationship is connected.
Incompatibility with staff of BHAG
§ 22. (1) The collection of an arrangement (e.g. lack of system access of the ordering institution, replacement arrangement) by the BHAG shall be ensured, ensuring that the collection of an arrangement, the release of the arrangement as well as the booking of the arrangement are in each case of shall be exercised by different staff. Excluded are accounts relating to Obligos as well as non-financing settlement accounts in the assets and earnings statement.
(2) If personal accounts are newly created or existing personal accounts are changed, it is necessary to ensure that these personal accounts are not released by that staff member or staff member responsible for the payment transactions, the or the payment transactions Personal accounts have been created or modified by themselves.
(3) It is necessary to ensure that payments are not made by the same staff members who have made reservations in the case of the case. It is also necessary to ensure that payments are not made by those staff who have ordered the payments in question by means of a replacement order (§ 34).
(4) The verification in the context of the internal audit may not be carried out by staff who have contributed to the settlement of payment transactions or to the settlement of the accounts of the relevant budget management body.
(5) The BHAG has to check any incompatibilities and to ensure compliance with the regulations in paragraphs 1 to 4 by means of organizational stipulations. In this connection, BHAG can assist in the technical and organisational conditions of the HV system, particularly in those cases in paragraphs 1 to 3, in which the functional separation between the arrangement and the execution in the course of the building can be carried out. The reason for the four-eyes principle (§ 3 para. 1) is offered.
(6) The collection of physical input pieces in the electronic file system (scanning) may not be carried out by staff with delegated powers of delegated authority in accordance with § 34, by accounting officers or by accounting officers, as well as by payment officers or payment referees.
(7) Compliance with the incompatibility rules shall be ensured by appropriate organisational and technical measures.
Section 4
Paying agencies and economic centres
Organisation and tasks of paying agencies
(§ 10 BHG 2013)
§ 23. (1) In accordance with Section 10 (4) of the BHG 2013, more detailed provisions shall be adopted for the paying agencies.
(2) The paying agencies shall be responsible for:
| 1. |
the settlement of cash payments and the receipt of payments by debit cards, credit cards or similar forms of final payment, |
|||||||||
| 2. |
the holding of deposits and disbursements in the transfer charges in accordance with § 71 para. 2 and the relevant accounting with the BHAG, |
|||||||||
| 3. |
the safe custody of payment appropriations and the valuables handed over to paying agents. |
|||||||||
In the context of the regulation of the tasks of the paying agency, the competent budgetary authority shall, in particular, determine:
| 1. |
what types of payment may be made, |
|||||||||
| 2. |
the amount of cash to be paid on a case-by-case basis or on a monthly basis, |
|||||||||
| 3. |
the date on which the BHAG is to be deducted, |
|||||||||
| 4. |
who is specifically named by the staff in order to obtain cash payments. |
|||||||||
(4) The establishment or dismissal of a paying agent shall be notified immediately to the BHAG.
(5) All documents relating to the cash payment transactions effected shall be kept in the paying agent until they are billed with the BHAG.
Organisation and tasks of the economic authorities
(§ 11 BHG 2013)
§ 24. (1) In accordance with Section 11 (4) of the BHG 2013, the following provisions shall be laid down for the economic authorities.
(2) The administration of the immovable and movable federal assets as well as the foreign assets under the custody of the Federal Government (Section 11 para. 2 BHG 2013) shall be the responsibility of the economic authorities, with the exception of those assets which the BHAG or the paying agencies have to offer. are transferred to the administration. In carrying out this task, the business unit is responsible for the maintenance and maintenance of these assets, the management of the asset accounting integrated into the HV system, and the inventory.
(3) Budget-leading bodies or parts of such bodies which, due to their particular tasks, supervise the Federal Government's wealth components, shall be required to carry out the tasks assigned to the economic authorities (Section 11 of the BHG 2013).
(4) In the performance of the tasks assigned to it, the economic authority shall be bound only to the orders of the budget-leading authority whose tasks it shall carry out. The place of business shall be entitled to direct correspondence in order to perform its duties.
(5) The orders of inflow and outflow of those assets which are to be administered by the economic agency pursuant to Article 11 (2) of the BHG 2013 are to be carried out by it and-if it is not for the immediate consumption of certain assets of the assets In the asset accounting system of the HV system.
(6) In order to initiate the transfer of the material provided pursuant to Section 70 (3) of the BHG 2013, the economic office of the budget-leading authority shall disclose those components of the federal assets which are necessary for the performance of the tasks of the budget-leading authority are obviously no longer needed.
(7) The manner in which the tasks of the economic authorities contained in the aforementioned provisions are carried out may be regulated by the Federal Minister of Finance or the Federal Minister of Finance in agreement with the Court of Auditors in directives. .
3. TEIL
Arrangements in the execution of the building
Section 1
General information on the arrangements in the building of the building
Principles for orders
(§ § 87 and 116 para. 1 first sentence BHG 2013)
§ 25. (1) On the basis of the first sentence of § 116 (1) of the BHG 2013, the following provisions shall be laid down for the order in the execution of the deed.
(2) In accordance with Section 87 (1) of the BHG 2013, executive bodies may, in principle, only accept deposits or make payments, carry out accounts and accept or hand over items on the basis of an order by the competent institution. An order in the execution of the building is to be issued in the following cases of approval:
| 1. |
if an Obligo is justified in accordance with Section 90 (2) of the BHG 2013 and § 97 BHG 2013 and the budget-leading authority does not, in the absence of a direct link to the HV-System, do not have any funds in the clearing up- in Section 8 (1) (2) of this Regulation, the central note shall be arranged with a written order; |
|||||||||
| 2. |
if a claim or liability within the meaning of Section 90 (3) of the BHG 2013 and the § 97 BHG 2013 is to be offset, the following payment is to be accepted or rendered and this payment is to be offset thereupon, is an acceptance arrangement or the granting of a payment order; |
|||||||||
| 3. |
if a settlement is to be carried out, which changes the result in the conversion rates, the reservation shall be made by means of the settlement arrangement; |
|||||||||
| 4. |
If things are to be accepted or delivered, the entry or exit shall be made in the invoice notices by means of an entry or departure arrangement. |
|||||||||
(3) Orders in the execution of the building shall be issued by the competent authorities without delay as soon as the facts of the case are based on the facts of the case (Section 87 (4) of the Federal Law of the Federal State of Germany) and shall be forwarded to the competent executive body. If an order of fact changes, a new order shall be issued forthwith by the regulatory body.
(4) The regulatory bodies shall ensure that the deposits and disbursements to be budgeted are the obligations and claims to which the deposits are based, as well as the obligations and liabilities underlying the disbursements. Date of entry of the deposit or of the liquidate of the disbursment in the conversion rates are already recorded.
(5) In the event that the agreement with the Federal Minister of Finance or the Federal Minister of Finance or with the relevant budgetary authority has been established on the basis of the budgetary provisions for a case of building, is to be noted by indicating the date and number of files in the order.
(6) Under the condition of an orderly settlement, several amounts may also be ordered with an order, in particular if recurring payments (e.g. instalments or other sub-amounts) are to be accepted or made available. , or if more than one settlement account is charged at the same time.
(7) The allocation of payment and settlement amounts to a number of orders in order to circumvent fixed limits shall be inadmissible.
(8) For each invoice, a separate order shall be issued by the regulatory body. The handling of multiple invoices in a collection arrangement is only allowed for equal payees or payees.
(9) In accordance with § § 28 and 29, orders in the execution of the building are to be granted in writing without exception, the electronic arrangement being in principle the preferred arrangement.
Power of order
(§ 87 (3) BHG 2013)
§ 26. (1) For the purpose of obtaining an order in the execution of the building within the meaning of § 87 BHG 2013, the following shall be authorized:
| 1. |
the head of the budget, the head of the budget, |
|||||||||
| 2. |
staff members who have been delegated by the head of the budget authority in writing in accordance with Section 87 (3) of the BHG 2013; the power of order may be limited to certain pre-stop positions, accounts, or limits on the amount of the data, or |
|||||||||
| 3. |
Institutions of other household bodies authorized in individual cases by the head of a budget-leading body (Section 46 (3), second sentence, BHG 2013); this authorisation must be determined in terms of content and in terms of content and can be revoked at any time. |
|||||||||
(2) The power of order has to contain the name of the authorising officer or of the issuing authority, the scope of the power of order and a subscript of the issuing authority or of the issuing authority. If the issuing authority is exercised in an electronic procedure as a substitute for handwritten subproduction by releasing the order, a suitable feature for user authentication is in place of the subscript. .
(3) The determination of the power of order and any changes to be made shall be brought to the attention of the competent executing institution in writing without delay.
(4) By underwriting the order, the issuing authority or the authorising officer shall also confirm, in addition to the accuracy of the billing data arranged, the correct arrival of the order, in particular the fact that:
| 1. |
the examination or Confirmation of the factual and computational correctness has been carried out correctly (§ § 121 and 122), |
|||||||||
| 2. |
the requirements for incompatibility and incompatibility (§ § 9 and 10) have been complied with and |
|||||||||
| 3. |
the pre-limit values are complied with. |
|||||||||
Original documents
§ 27. (1) Each arrangement of a budget-leading body must be based on a document in the original. In the case of the transmission of orders, this document and all documents relevant to the settlement shall be supplied to the executive body. Exceptions to this are arrangements for appropriations, provided that these are carried out by the budget-leading office directly in the HV system.
If, by way of derogation from paragraph 1, the forwarding of an order and the associated document does not, in duly substantiated cases, be forwarded jointly, the budgetary authority shall refer to the allocation characteristics, which shall be clearly defined by the institution responsible for the execution of the order. to allow mutual association of arrangement and related receipt.
(3) A document in the original in accordance with paragraph 1 shall be provided if the document
| 1. |
has originally arrived in paper form and, in an application of the HV system, has been brought into an electronic form by scanning in a suitable way, |
|||||||||
| 2. |
authenticated electronically via a portal approved by the Federal Minister of Finance or the Federal Minister of Finance, or by electronic means, or |
|||||||||
| 3. |
in paper form. |
|||||||||
(4) Non-accounting documents which are deemed necessary by the regulatory body for the processing of the business case may also be forwarded to the executive body in the original version.
(5) Insofar as the necessary technical and organisational conditions exist which ensure the security of the building and the possibility of control, receipts must be supplied electronically or paper documents must be electronically imaed. These documents shall then be further processed in electronic form. In this case, the re-use of the paper documents shall be prevented by the regulatory body.
Section 2
Forms of arrangements
Written order in electronic form
(Section 87 (2) of the BHG 2013)
§ 28. (1) arrangements shall be made in writing in electronic form if the regulatory body is directly linked to the HV system. The issuing authority or the issuing authority shall properly release the settlement data in the HV system with the aid of the corresponding input masks.
(2) The electronic arrangement shall be released by the issuing authority or by the issuing authority in the HV system. The release effects the electronic underproduction of the arrangement in the HV-system. The date of release and the user identification of the issuing authority or of the issuing authority, like all other enforcement steps in the HV system, shall be retained in an unalterable manner.
(3) Written orders in electronic form shall be transmitted to the BHAG directly in the HV system and shall be duly booked by the HV system in the HV system.
(4) Written arrangements in electronic form shall be connected in accordance with the provisions of section 27 of the accounting-relevant documents.
(5) In the case of sheet-like documents in paper form, the order number assigned by the HV system shall be placed on the same on the corresponding document in a hands-on manner.
(6) The Federal Minister of Finance or the Federal Minister of Finance may determine:
| 1. |
the extent to which a different safe procedure, which ensures the authenticity and integrity of the electronic document transmitted, is to be applied; and |
|||||||||
| 2. |
the way in which accounting-related documents are to be connected in electronic form. |
|||||||||
Written order in paper form
(§ 87 (1) BHG 2013)
§ 29. (1) In addition, if the conditions for an automation-supported concern are not met, the issuing authority or the issuing authority shall make the arrangement in paper form under the name of the date on its own hand.
(2) Written arrangements in paper form must be in permanent and legible form. Changes may only be made in such a way that the original information remains legible and the date and the person who carried out the change can be determined (e.g. by adding the date and the signature). Under no circumstances may the Commission
| 1. |
the receiving or receiving beneficiaries and their or their bank details, |
|||||||||
| 2. |
the payer or the payer, and |
|||||||||
| 3. |
the payment amount. |
|||||||||
| Where appropriate, a new order must be given and the original order to be withdrawn. |
||||||||||
(3) Written orders in paper form shall be transmitted to the BHAG and shall be duly recorded by the BHAG in the HV system. If a written order in paper form has been recorded by the BHAG in the HV-System, the BHAG has to apply the number of the arrangement assigned by the HV-System manually on this order (payment or settlement order).
Section 3
Type and content of arrangements
Middle note
§ 30. (1) In order to arrange for the settlement of an obligation pursuant to § 65, a central note is to be arranged. Funding is also to be arranged if performance obligations under § 63 (1) BHG 2013 are established or are envisaged between institutions of the Federal Government.
(2) The settlement of Obligos pursuant to § 66, the obligation to provide a service in part or in full only in future financial years, is also to be arranged by means of a medium-sized preliminary note. The arrangement shall specify the partial amounts to be paid for each financial year, so that these sub-amounts may be booked as an Obligo in the constituency of Vorentitlements and pre-charges. If the settlement of Obligos is based on permanent debt, § 65 (4) is to be applied.
Payment and payment order
§ 31. (1) Inpayment or payment orders shall be issued for the settlement of claims and liabilities pursuant to § 67 and the related income and expenses. This includes, in addition to federal and third party payments, payment entitlements or payment obligations on the basis of remuneration for services provided by the Federal Institutions to one another in accordance with § 63 (1) BHG 2013 and Transfers of federal organs to other institutions of the Federation, provided that they are provided for by law. In addition, payment orders or payment orders are to be issued if deposits are to be accepted or payouts are to be paid, which are not budgeted pursuant to § 34 (1) Z 9 to 12 BHG 2013 (replacement claims/replacement liabilities to be paid). Disbursable payments).
(2) For the settlement of claims or liabilities on the basis of payment entitlements or payment obligations which are not to be offset in accordance with Section 34 (1) of the BHG in 2013, a deposit or payment shall also be made for payment or payment of a debt. To issue a payment order.
(3) Payment and payment orders are equally a payment order, as well as a settlement order.
| 1. |
With a deposit order, the executing institution shall be charged in a |
|||||||||
| a) |
the payment claim intended in the order as a claim or to be calculated as income, |
|||||||||
| b) |
to accept payment for the repayment of the claim; |
|||||||||
| c) |
to offset the repayment as a deposit, and |
|||||||||
| d) |
To include the plants in the asset accounting system as a departure. |
|||||||||
| 2. |
With a payment order, the executing institution shall be charged in a |
|||||||||
| a) |
the obligation to pay for the arrangement as a liability or to be used as an effort, |
|||||||||
| b) |
to pay the payment for the repayment of the liability, |
|||||||||
| c) |
to offset the repayment as a payout; and |
|||||||||
| d) |
to include the installations in the asset accounting system as an access point. |
|||||||||
(4) Payment and payment orders shall, in principle, be granted in electronic form in accordance with § 28. For this purpose, the payment and settlement data must be recorded and released in accordance with the input mask provided by the HV system. If the release of payment and payment orders in electronic form is not possible due to lack of direct connection to the HV system, these are to be issued in written form according to § 29.
(5) In the case of payments, advance payments and other accounting cases subject to accounting requirements, the settlement of a claim or liability is to be arranged at the appropriate level. In accordance with Section 96 (7) of the BHG 2013, these transactions are to be calculated on the basis of their payment by the budget-leading authority in principle in accordance with actual performance, but at the latest after three years. If, on the occasion of the settlement, a further order is to be issued for a final payment (entry or withdrawal), the deposit, advance payment or other partial payment must be taken into account in this order accordingly.
(6) In the case of loans granted, a payment order for the allocation of the loan to the borrower or borrower and an arrangement with the agreed repayment amounts shall be provided by the budget management authority. .
(7) Periodic recurring payments in equal amounts (e.g. rents) may be ordered by means of a permanent arrangement (permanent payment or permanent payment order), either in electronic form according to § 28 or in the absence of direct connection can be granted to the HV system in written form in accordance with § 29.
(8) In the cases of dismissive payments, the settlement of a claim or liability is to be arranged with the related expenses and income (replacement request or liability). Replacement binding):
| 1. |
in the case of repayments of deposits or disbursements (credits, repayments and allowances in accordance with § 34 para. 1 Z 9, 11 and 12 BHG 2013 and repayment pursuant to § 72 BHG 2013); the settlement shall be ordered in accordance with § 96 para. 4 BHG 2013 on that account on which account the original payout has been charged. In the event that this account is not or no longer provided for in the assessment, its opening shall be initiated in accordance with § 62 BHG 2013. |
|||||||||
| 2. |
in the case of repayments of mediation for another institution pursuant to § 65 BHG 2013 disbursements; for the settlement, Z 1 applies accordingly, the order has been so timely by the participating institutions in compliance with § 26 paragraph 4 BHG 2013 , the repayment and the associated deposit in accordance with § 96 para. 5 BHG 2013 will be charged in the same financial year. |
|||||||||
(9) The settlement of claims or liabilities and the related expenses and income pursuant to § 66, which are to be either partially or fully raised or made only in future financial years, shall also be provided by: Order payment orders or payment orders. The arrangement shall specify the partial amounts to be paid for each financial year, so that these partial amounts may be booked as a claim or a liability as a claim or pre-charge. Expenses and income are to be deducted according to their affiliation with the financial years concerned. Section 65 (4) shall apply to the collection of amounts for long-term debt ratios.
(10) In the case of deposits or disbursements which have to be paid or completed before an arrangement has been issued in this respect, the release of a payment order or payment order shall be subject to immediate recovery.
Settlement Order
§ 32. (1) settlement arrangements shall be issued if:
| 1. |
Deposits and withdrawals are to be re-booked (for example, rebooking between accounts), |
|||||||||
| 2. |
Deposits or disbursements (e.g. deposits, seizures) are to be offset in advance and in a non-presutable way, or |
|||||||||
| 3. |
other non-financing calculations (e.g. amortisation, formation of provisions). |
|||||||||
(2) In principle, settlement arrangements shall be issued in electronic form in accordance with § 28. For this purpose, the billing data are to be recorded and released in accordance with the input mask provided by the HV system. If the issuing of payment orders or payment orders in electronic form is not possible due to lack of direct connection to the HV system, these are to be issued in written form according to § 29.
Access and departure arrangements
§ 33. (1) The arrangement for the purpose of accepting or disposing of goods without payment or free is to be carried out in writing by the issuing institution by means of an access or departure arrangement, it being sufficient for documents to be transmitted to the business case to be submitted the content referred to in paragraph 2 of this Article. A payment order shall be issued by the budget-leading authority on the basis of a payment order, an order for a claim (payment order) and a free acceptance or charge shall be issued in the case of a fee. To issue a settlement order.
(2) The arrangement for the acceptance or delivery of goods shall contain the following information:
| 1. |
Description of the item, its quantity and its value as well as any defects in the defect, |
|||||||||
| 2. |
Supplier or supplier or delivery recipient or recipient, |
|||||||||
| 3. |
the place and time of delivery, |
|||||||||
| 4. |
the date and signature of the authorising officer or of the authorising officer, and |
|||||||||
| 5. |
Information on the underlying facts of the adoption or delivery of goods. |
|||||||||
(3) The provisions of para. 1 and 2 shall also apply with regard to the receipt and compliance of valuables which are taken over or returned to the custody.
Section 4
Derogations
Delegation of powers of order to the executive body
(Section 88 (4) (2) of the BHG 2013)
§ 34. (1) On the basis of the authorisation in Section 88 (4) (2) of the BHG 2013, the powers of order shall be transferred to the executing institution in the cases referred to in paragraph 2 (2) (Z) and (2), provided that the respective budgetary management body does not have the necessary powers to act in accordance with the law. different arrangements have been made.
(2) An order in the execution of the building shall be issued by the competent executing institution, on the basis of paragraph 1, in place of the issuing body (replacement arrangement), if:
| 1. |
the following deposits and withdrawals are to be accepted, provided or offset: |
|||||||||
| a) |
charges and fees charged and paid by the taxable person on the basis of existing tax rules, |
|||||||||
| b) |
Removal of charges and contributions to the respective competent legal entities, which are to be withheld or in addition to be raised by law in respect of payment of the payment, |
|||||||||
| c) |
the restatement of failed disbursements, provided that the original payment order is unchanged, |
|||||||||
| d) |
Restatement of mispayments, |
|||||||||
| e) |
Good and direct debits in the bank accounts, which are due to debit or recovery orders, as well as the daily sums of the goods and direct debits on bank secondary accounts, cash withdrawals and cash deposits for reinforcements or reduction cash stock in paying agencies, check-in solutions, payments by debit and credit cards or similar forms of endurance, unsettled or non-adorable deposits or disbursements, gains and losses arising from exchange rate fluctuations, Interest receivable and bank charges. |
|||||||||
| 2. |
the following accounts shall be carried out: |
|||||||||
| a) |
Payment invoices, |
|||||||||
| b) |
Rebooking of evidence accounts in bank accounts, |
|||||||||
| c) |
Correction of accounts in the income and financial statements and |
|||||||||
| d) |
Final settlement accounts in all accounting circles, in particular for the preparation of final accounts according to the accounting regulations according to § 101 BHG 2013. |
|||||||||
(3) Replacement arrangements shall, in principle, be made in electronic form in accordance with § 28. The payment and settlement data shall be recorded and booked in accordance with the input masks provided by the HV system.
Exceptions to the requirement of an order
(Section 88 (4) (3) and (4) of the BHG 2013)
§ 35. (1) An arrangement in the execution of the building shall not be required,
| 1. |
to offset the annual and monthly estimates allocated to the competent budget-leading bodies, |
|||||||||
| 2. |
To offset any advance payment of appropriations, use of funds and any other measures leading to the increase or decrease of the pre-limit values (Section 90 (5) of the BHG 2013), and |
|||||||||
| 3. |
to offset Obligos in the sense of § § 90 Abs. 2, 97 BHG 2013, if the budget-leading body concerned the settlement in the HV-System (Mittelvormerkung) according to § 8 paragraph 1 Z 2 itself. |
|||||||||
(2) Transfer orders pursuant to § 87 (1) Z 2 BHG 2013 may be omitted if the contents of the required settlement are based on the documents relating to the business case or in the context of an automated procedure (§ § 103 and 104 BHG 2013) is provided.
(3) Payments may be accepted or made without a written order, if this serves to simplify the administration and if the security of payment is not affected.
(4) The provisions of paragraph 2 shall also apply to systems outside the HV system if payment amounts and the content of the required settlement are determined or made available in the context of automated procedures within the meaning of § 5 (3). The technical and organisational conditions for this are to be laid down by the competent budgetary authority in procedural rules in accordance with § 2. In particular, the monitoring of receivables and the security of payment transactions shall be ensured.
Bodies to be arranged with paying agencies
§ 36. (1) The 3. Part of this Regulation on the arrangements in the execution of the payment shall be applied only in accordance with the conditions laid down in paragraphs 2 to 5 for the purposes of budget management, insofar as they are used for the settlement of the cash payments of a paying agency.
(2) The institutions referred to in paragraph 1 of the financial management shall issue orders exclusively in writing on paper, these arrangements being able to be carried out in a simplified form, by means of the arrangements for the implementation of the payment and the settlement of the accounts. may be provided directly on the document to be used or on a document permanently attached to the document. In the alternative, it is also possible to use form sheets and tamping prints (e.g. "objectively and computationally correct", "arrangement to ...").
(3) Orders must be issued to paying agencies when deposits are to be accepted or payouts are to be paid.
(4) The arrangements for paying agencies shall contain at least the following information:
| 1. |
the name of the budget-leading body, |
|||||||||
| 2. |
the date of the order; |
|||||||||
| 3. |
competent authority for payment or disbursing, |
|||||||||
| 4. |
Paying or receiving persons, |
|||||||||
| 5. |
the amount of the entry or withdrawal, |
|||||||||
| 6. |
the accounts on which the settlement is to be made; |
|||||||||
| 7. |
Payment Reason and |
|||||||||
| 8. |
Date of arrangement with signature of the authorising officer or of the authorising officer. |
|||||||||
(5) Several similar cash payments, which do not exceed a total payment envelope of EUR 100 per month, may be arranged jointly by the institutions referred to in paragraph 1 in an arrangement (collection arrangement). The period of validity of the repayment framework shall not exceed one month. The collection system shall contain all the information required for the implementation of the payments and their settlement. The full payments shall be recorded individually by the executing institution in the notice of enforcement, so that the necessary information for the settlement is obtained from this and from the documents which are otherwise based on the documents. After enforcement of the arrangement or after the appropriate period of arrangement, the latter shall be brought to the attention of the issuing authority or the issuing authority with the relevant documents and shall be brought to the attention of the issuing authority or the authorising officer by date and signature or, in the case of the latter, the technical-organisational requirements-to be confirmed electronically (release).
(6) Cash payments with similar payment entitlements may be combined to form a collective contract if it is appropriate and serve to facilitate the work of the person concerned. The collective order shall specify the total amount of cash payments and the number of individual orders.
4. TEIL
Offset
Section 1
General account for offsetting
Principles of settlement
(§ 89 BHG 2013)
§ 37. (1) The settlement is the ongoing collection and the continuous documentation of the execution of the building in the clearing-up records. The presentation of the cases in the documentation must be made comprehensible and comprehensible with regard to its creation and processing.
(2) Any settlement shall be effected without delay and shall, in principle, be effected by the respective competent executing institution only on the basis of an order in the execution of the building within the meaning of the third paragraph. Part. The settlement cases in accordance with § 8 (1) may be concerned by the ordering bodies themselves.
(3) The accounting records shall be in accordance with the time sequence in accordance with and in fact in a proper order. The factual order of the accounts shall be established by accounts of the executing institution on accounts which are to be established in accordance with the Regulation on the accounts of the accounts. The account plan for the federal government contains the accounts for the financing bill and accounts for the profit and wealth bill.
(4) The offsetting shall be in euro. The Federal budget shall be carried out separately for each financial year, the financial year being to be regarded as the calendar year.
(5) All cases of construction are to be offset in their full amount as soon as the required accounting-related documents are available and if the determination of the amount is in proportion to the value.
(6) In the sense of a gross presentation, the settlement shall be carried out in full, uncut and without any mutual offsetting or salting.
(7) Each asset shall be individually assessed, unless a fixed-value procedure is to be applied for the purpose of simplification.
(8) The allocation of the business cases takes place in the income and financial statements of the accrual period-irrespective of the actual payment flow-for that financial year in which they are to be attributed economically (§ 40).
(9) The due date for the fulfilment of a requirement or liability of the Federal Government shall be the case if:
| 1. |
a contractual claim for payment due to a delivery or service |
|||||||||
| 2. |
a contractual claim to a transfer or |
|||||||||
| 3. |
a legal claim |
|||||||||
| , the payment deadline is reached and, in the cases of Z 1, the invoice has been correctly and computationally correct. |
||||||||||
(10) Each budgetary authority in accordance with § 7 (1) Z 1 and Z 2 of the BHG 2013 has an integrated closed system of income, assets and financial statements and the change in net assets (balancing items) according to a uniform account plan in main constituencies. These main accounting circles may be set up for the purpose of separate collection of relevant accounting variables other than those of other constituencies (§ 98 BHG 2013).
(11) The HV system has to ensure that comparisons between the offsetting of different financial years, between detailed budgets, global budgets and subdivisions for all final accounts (§ 101 BHG 2013) can be made.
(12) As long as there are no real or legal reasons to prevent, the continuation of the activities of a budget-leading body should be adopted.
Stages of settlement in the financial statement
(§ 90 BHG 2013)
§ 38. (1) The calculation shall be carried out in the financing calculation using the following stages:
| 1. |
Settlement of Obligos, |
|||||||||
| 2. |
Settlement of receivables and liabilities as well as |
|||||||||
| 3. |
Settlement of payments (deposits and disbursements). |
|||||||||
| This shall be without prejudice to the provisions of § 91 and § 92 BHG 2013. |
||||||||||
(2) The following business cases are to be offset as Obligo:
| 1. |
Use of funds to be pre-noted or reserved without a liability already being made and |
|||||||||
| 2. |
Medium-sized orders of EUR 1 million, for which there is no demand yet. |
|||||||||
(3) Business cases are to be calculated as claims or liabilities, which justify the financial claims of the Federal Government for the receipt of cash benefits or obligations of the Federal Government for the provision of cash benefits.
(4) As payments, the orders which are based on fulfilled receivables or liabilities or which directly lead to federal payments and disbursements are to be offset. The settlement results of the stages of the payments shall be compared with the corresponding value of the Federal estimate.
(5) Measures that lead to the increase or decrease of annual estimates in detail budgets without exceeding the payout ceiling laid down in the Federal Finance Act for the global budget, commitment to use of funds (§ 52 BHG 2013), Funds relayed (§ 53 BHG 2013), overruns (§ 54 BHG 2013), the removal of reserves (§ 56 BHG 2013), variable payouts (§ 12 para. 5 BHG 2013) as well as all measures affecting only within the administration to the The increase or decrease of the annual estimates shall be considered as adjustments to the Federal estimates and detailed budgets to be offset.
Billing circles
§ 39. (1) In the HV system, according to § § 95 to 97 as well as § 108 BHG 2013, the main accounting circuits shall be:
| 1. |
for the result and the balance sheet, |
|||||||||
| 2. |
for the financial account, |
|||||||||
| 3. |
for the offsetting of the privileges and preloads and |
|||||||||
| 4. |
for cost and benefit calculation |
|||||||||
| . Within these main constituencies, accounting circles (e.g. accounting circles) are to be set up in the number determined in accordance with Section 4 (11). |
||||||||||
(2) In addition to the main accounting circuits of the household accounts as referred to in paragraph 1, business cases in other accounting circles caused by the abattable activities of a task carrier or a task carrier may be recorded.
(3) The balances of the accounts of the income and wealth accounts recorded in these other accounting circles shall be integrated individually or collectively into the main accounting circuit if the accounts are recorded in the other accounting circles. Billing sizes are changed. These billing variables can be taken over continuously or periodically (at least on a daily basis).
(4) In any case, other constituencies shall be:
| 1. |
the asset accounting; |
|||||||||
| 2. |
the accounts receivable, |
|||||||||
| 3. |
the accounts of the accounts, |
|||||||||
| 4. |
the staff settlement; |
|||||||||
| 5. |
the levy bill and |
|||||||||
| 6. |
the settlement of the financial debt. |
|||||||||
(5) tangible and intangible assets are to be carried out in accordance with uniform regulations in the plant accounting system. Financial instruments, shareholdings and federal arrests shall be carried out in another constituency or in a corresponding application made available by the HV system.
(6) receivables are to be offset in the accounts receivable accounting.
(7) liabilities are to be offset in the credit accounts.
(8) The personnel expenses are to be offset in the staff offsetting.
(9) charges are to be charged separately according to individual charges and taxable persons in the levy.
(10) Financial debt, currency exchange agreements and active financial instruments are to be offset in the application of financial debt.
(11) Records containing information on the value at the beginning and end of the financial year, on supply, consumption and resolution, on changes in interest rates and changes on the basis of time-lapse, as well as on the reliable identification of the value of Return provisions.
Time demarcation
§ 40. (1) expenses and income incurred during the preceding financial year, which may be attributed to the previous financial year on the basis of an invoice or based on reliable accounting documents, shall be no later than 15 years. To offset the current financial year in the profit-making account at the expense of the previous financial year. However, a settlement at the expense of the current financial year may be carried out if the expenses and income cannot be determined reliably and do not exceed EUR 10 000 per account of the pre-stop. The data transfer of automation-assisted methods into the HV system has up to 15. Jänner to be made. In agreement with the Court of Auditors, the Federal Minister of Finance or the Federal Minister of Finance may, in agreement with the Court of Auditors, be responsible for expenditure on the basis of invoices, for which a time-limit at the expense of the previous financial year is at least may be subject to an amount limit.
(2) The expenses and income incurred in the first three quarters of the financial year, which are due to:
| 1. |
a delimitation of interest from the application of financial debt, |
|||||||||
| 2. |
a follow-up assessment of shareholdings, |
|||||||||
| 3. |
a time limit of more than EUR 100 000 on the basis of reliable accounting documents; |
|||||||||
| 4. |
an assessment of claims or |
|||||||||
| 5. |
a doping or liquidation of provisions for detention, with the exception of liabilities in respect of which legal agreements exist with only a half-yearly or annual reporting |
|||||||||
| In the cases of Z 1 to 5 at the latest, at the latest 7, one of these expired quarters can be allocated. the following month's subsequent month and, in the case of Z 6, no later than 12. of the following month's subsequent quarter in the profit-making account, partly to the detriment of the previous quarter. |
||||||||||
(3) The expenses and income incurred in the past month, which are due to the previous month
| 1. |
an invoice, |
|||||||||
| 2. |
a linear depreciation on tangible and intangible assets; |
|||||||||
| 3. |
a doping or liquidation of provisions for copies and jubilee grants, and |
|||||||||
| 4. |
of a permanent-debt ratio |
|||||||||
| can be allocated by 7 days at the latest. of the following month in the earnings statement to the detriment of the previous month. |
||||||||||
(4) For the months of October and November, in addition to the monthly limits as set out in paragraph 3, the boundaries referred to in paragraph 2 shall also be carried out. The final completion of the financial statements for the fourth quarter will have to be completed at the latest by the 15. January of the first quarter of the next financial year.
(5) Where there is a partial membership of expenses and income for two or more financial years in the income statement, this distinction shall be made proportionately for the financial year in question.
(6) Payments are to be offset in the financial statement in that financial year in which they are actually made.
(7) If one of the specified time limits ends on a Saturday, Sunday or public holiday, the last working day shall be replaced by the last working day.
Section 2
Approach and valuation rules in offsetting
Settlement rules in the settlement
(§ 91 BHG 2013)
§ 41. (1) Assets shall be recognised in the financial statement of the respective detail budget as soon as the Federal Government has acquired at least economic ownership of it. The allocation of an asset to more than one detail budget is not allowed.
(2) Claims shall be offset at that date on which the Federal Government has acquired a contractual or legal claim.
(3) liabilities and financial liabilities are to be offset at the time when a third party has acquired a contractual or statutory right to payment, which is for the reason and the amount is certain to be certain.
(4) Revaluation reserves or foreign currency conversion reserves shall each be based on specific assets and foreign funds and shall be disbanded in the event of their disposal in an effective way.
(5) The Federal Finance is to be recorded at the time of the deposits and withdrawals, provided that it is not charged pursuant to § 58 (7).
(6) The calculation of expenses or income shall, in principle, be carried out for the financial year to which they are to be allocated economically. If an economic allocation is not possible in the case of transfer expenses or transfer orders, the settlement shall be carried out at the time of payment. Multi-annual transfers shall be calculated for the financial year as an expense or income for which they are granted.
(7) By way of derogation from the first sentence of the first sentence of paragraph 6, income from charges and income-related income shall be charged at the time of the deposit.
(8) Free provision of staff and services to a budget-leading body shall not be calculated as income in the case of this agency.
Valuation rules in the settlement
(§ 92 BHG 2013)
§ 42. (1) Liquide funds as well as deposits and disbursements are to be offset with their nominal value.
(2) Claims and other assets shall be offset to the nominal value. Single-value adjustments to claims are to be offset in the case of partial or total non-compliance in accordance with § § 73 and 74 BHG 2013. Claims are to be written off in whole or in part as soon as the non-compliance is determined in accordance with § § 73 or 74 BHG 2013.
(3) Liabilities are to be offset to their payment amount. Benefits in kind for public servants (§ 30 sec. 3 BHG 2013) are to be offset with those values with which they are included in the tax base for the payroll tax.
(4) The "cash value" shall be the value resulting from the cumulative payments which have been paid off. Unless otherwise specified in the individual case, the interest rate shall be the interest rate corresponding to the interest rate of the secondary market rate of the Austrian Federal Bonds valid on 31 December.
(5) "acquisition cost" means all costs of purchase such as purchase prices including import duties, transport costs, costs that put the property in an operational state, settlement costs, non-refundable Sales taxes, minus directly assigned discounts and Skonti. The acquisition costs also include the costs of the eviction and the cancellation of the object and the restoration of the location where it is located, insofar as the federal government has an obligation to do so. Non-acquisition costs include interest and other costs arising from the inclusion of foreign funds.
(6) "production costs" means all costs directly assigned to the respective asset. Production overhead costs are to be added to those facilities which are exclusively used for production.
(7) 'fair value' shall be the value to which an asset may be exchanged between experts, parties willing to contract and independent of each other, or a commitment to be paid. The fair value to be determined is to be determined from:
| 1. |
the price of an existing, binding agreement, or if it does not exist, |
|||||||||
| 2. |
the current market price if the asset is traded in an active market or where it does not apply, |
|||||||||
| 3. |
the price of the last transaction, provided that the circumstances under which the transaction has taken place have not substantially changed, or where this is not possible, |
|||||||||
| 4. |
the value that results from the best possible, reliable estimate. |
|||||||||
(8) In-and out-payments in foreign currency shall be converted into the actual conversion rate. If the latter is not present, the reference rate of the European Central Bank (ECB) shall be used as the date of the first-time recording. Assets and foreign funds in foreign currency are to be converted at the ECB's reference rate at the cut-off date.
(9) exchange-rate differences which are related to the payment of an amount requested or payable in foreign currency in relation to the amount initially recognised for this claim or In the financial statements, the account of the original entry or payment and the income statement as expenses or income from exchange-rate differences are to be offset.
(10) Where an asset is transferred free of charge from third parties to a budget-management body, it shall be recognised at the fair value as provided for in paragraph 7 (4) (4).
(11) If an asset is transferred to a budget-leading position from another budget-leading body (Section 70 (3) of the BHG 2013), it shall be recorded with the respective book value.
First-time recording of active financial instruments on acquisition
(Section 93 (1) of the BHG 2013)
§ 43. (1) Active financial instruments shall be clearly assigned to one of the following three categories in the course of their first-time recording:
| 1. |
financial instruments held to the end of maturity, |
|||||||||
| 2. |
financial instruments available for sale or |
|||||||||
| 3. |
Securities of the Republic of Austria. |
|||||||||
(2) In the category "financial instruments held to maturity", all active financial instruments with fixed or determinable payments and a fixed term for which the Confederation actually intends and beyond that are the ability to shall classify them as far as their final maturity, provided that they have not been allocated in the case of access to the category "available for sale".
(3) The category "financial instruments available for sale" shall classify all active financial instruments which have been identified as such in their initial recognition.
(4) In the category "securities of the Republic of Austria", all transferable securities of the Republic of Austria shall be classified.
(5) Active financial instruments referred to in paragraph 1 (1) (1) (1) and (2) shall be recorded on their initial recognition with their acquisition costs. The acquisition costs include funds (Agio) and monies (Disagio). Securities of the Republic of Austria according to paragraph 1 Z 3 are to be recorded with their nominal value and, as a consequence, are to be offset as to financial debt.
(6) Interest from active financial instruments shall be offset in accordance with accrual financial result. Fees (Agio) and monies (Disagio) are to be offset in accordance with the accrual financial result.
(7) Spy and commission in connection with the active financial instruments of the Federation shall not be distributed over the term of the capital, but shall be offset as expenses at the time of payment.
Follow-up assessment of active financial instruments held and their disposal
(Section 93 (1) of the BHG 2013)
§ 44. (1) Active financial instruments held at the end of maturity shall be offset in the sequence after Z 1 to Z 4:
| 1. |
The difference between the cost of acquisition and the amount to which the financial instrument can be fulfilled shall be distributed proportionally to the term of maturity and shall be offset in the income and financial statements. |
|||||||||
| 2. |
The change in the value of a financial instrument on the basis of value adjustments due to credit is to be offset in the financial result. |
|||||||||
| 3. |
A creditworthiness correction shall be offset if the ability of a debtor or debtor to comply with its or his payment obligations has deteriorated significantly. |
|||||||||
| 4. |
Changes in the value due to exchange rate changes are to be offset in the foreign currency translation reserve. |
|||||||||
(2) In the event of a final maturity, the deposits are to be recognised as non-profit-making deposits in accordance with Section 34 (1) Z 14 of the BHG 2013 in the financing account. Foreign currency translation reserves are to be resolved.
Follow-up assessment of active financial instruments available for sale and their disposal
(Section 93 (1) of the BHG 2013)
§ 45. (1) Active financial instruments available for sale are to be offset in the following sequence after the Z 1 to Z 3:
| 1. |
Active financial instruments available for sale shall subsequently be assessed at fair value. |
|||||||||
| 2. |
A change in the value is to be offset in the revaluation reserve. This is to be attributed to the net assets. |
|||||||||
| 3. |
Changes in the value due to exchange rate changes are to be offset in the foreign currency translation reserve. |
|||||||||
(2) In the case of the sale of active financial instruments, the deposits are to be recognised as non-profit-making deposits in accordance with Section 34 (1) Z 14 of the BHG 2013 in the financing account. The revaluation reserve and the foreign currency conversion reserve shall be disbanded.
First-time recording of shareholdings in the acquisition and sale of shareholdings
(§ 92 (5) BHG 2013)
§ 46. (1) A "participation" means the share of the federal government in another company or a body managed by federal institutions with its own legal personality.
(2) Shareholdings in affiliated or associated companies and other participations shall be disclosed separately.
(3) A "affiliated undertaking" shall be accepted for a share of more than 50 vH in the company's own capital (net assets). In addition, a "affiliated company" is present when the federal government is in control of, respectively, has the control of a company. The "control of an affiliated undertaking" shall then be accepted in the case where the Federal Government has the opportunity to determine the financial policy and the operational activities of this undertaking. In this case, the companies are to be referred to as "participations in affiliated companies" in the financial statement.
(4) An "associate company" shall be accepted for a capital share of more than 20 vH and up to 50 vH in the company's own capital (net assets). If the federal government has a significant influence on a company, then the shares in the company are to be shown as "participation in associated companies" in the financial statement. A "decisive influence" is to be assumed if the federal government has the opportunity to participate in the financial policy and the operational activities of the company and to co-determine it without any control or control. Dominance is available.
(5) It is assumed that the share of the company's own capital (net assets) is less than the share limit of 20 vH from "other participation". If the relevant influence on the company associated with it ends, then the participation of the company must be shown as "other participation".
(6) Bodies administered by federal institutions with their own legal personality or the companies governed by public law and under the supervision of the Federal Government are governed by public law, with the exception of the institutions of social security on the estimated net assets.
(7) Shareholdings in affiliated or associated companies and other participations shall be made in the case of acquisition after 1. January 2013 at purchase cost.
(8) In the case of disposal, the difference between the acquisition costs and the deposits arising from the sale shall be recorded in the financial result. An existing revaluation reserve is to be resolved.
Follow-up evaluation of participations
(§ 92 (5) BHG 2013)
§ 47. (1) Changing the circumstances under which the participation has been acquired in a sustained and significant manner is to be assessed in the consequence of the Federal Government's share in the estimated net assets. A sustainable change is to be accepted if it continues to hold at least five consecutive quarters. A substantial change is to be assumed if the net assets of the company change by more than 10 vH. In the case of disposal, the difference between the acquisition costs and the deposits arising from the sale in the financial result must be recorded. An existing revaluation reserve is to be resolved.
(2) The adjustment of the value of the holding in the sequence shall be adjusted at that level in which the estimated net assets of the equity interest have changed.
(3) The adjustment of the equity value, unless it is an asset recovery, is to be carried out in a non-profit-making condition in the revaluation reserve, if the net assets in the company are determined by profits or by profits. by another change in their own resources.
(4) The revaluation reserve is to be reduced if the net assets in the company have been reduced.
(5) If the net assets in the company are reduced and there is no revaluation reserve for this company, this reduction shall be offset in a successful manner in the financial result.
(6) The revaluation reserve relating to a shareholding shall be disbanded in the event of its disposal in an effective way.
(7) A profit distribution shall be recorded on the day of the effectiveness of the Shareholders ' Decision as a financial income in the profit and loss account and in the case of deposit in the financial statement. A deposit repayment should be recorded as a reduction in the value of the investment if and in so far as this reduces the share of the estimated net assets.
Determination of the estimated net assets of participations
(§ 92 (5) BHG 2013)
§ 48. (1) The individual financial statements of the shareholdings in affiliated and associated companies and the other holdings are to be used for the valuation of shareholdings. In addition, reporting on participation controlling can also be used. Where:
| 1. |
to treat passive financial instruments as liabilities, but not as financial liabilities of the federal government, |
|||||||||
| 2. |
deposits, profit and capital reserves, revaluation reserves, foreign currency translation reserves, and accumulated profits and losses to the net assets of the shareholding, |
|||||||||
| 3. |
Exposures and liabilities where there is no information on their freshness, than to be treated in the short term. |
|||||||||
(2) All participations in affiliated or associated companies and other participations are to be assessed for the proportional net assets (product of net assets and the share of the federal government in vH).
Tangible assets and intangible assets
(§ 92 (6) BHG 2013)
§ 49. (1) tangible assets comprise material items which are expected to be used for longer than one financial year.
(2) "Intangible assets" means identifiable non-monetary assets without physical substance. These are only to be recorded in the asset bill when they have been purchased. Self-proclaimed intangible assets must not be applied.
(3) In the case of first-time recording, property, plant and equipment are to be offset at acquisition costs and intangible assets.
(4) tangible assets may only be charged at the cost of production if:
| 1. |
is newly created or increased in its substance by the cost of an asset, |
|||||||||
| 2. |
an asset-apart from the usual modernisations-is significantly improved beyond its condition, or |
|||||||||
| 3. |
if the useful life is extended by at least 20 vH. |
|||||||||
(5) Sachs and intangible assets, which are subject to depreciation by wear, are to be depreciated in a linear manner to their useful life. The depreciation of an asset begins when the asset is available, it is located at its location and in the intended operational state. For the calculation of the depreciation, the terms of use specified by the Federal Minister of Finance or the Federal Minister of Finance for certain classes of material deposit are to be applied. Land is to be written off only if there is a loss of value by degradation.
(6) In the case of purchases of buildings, installations or other investments, deposits are to be dismissed separately from the property, plant and equipment as a deposit.
(7) Cultural goods in accordance with Section 91 (2) of the BHG 2013 are to be valued at the cost of acquisition or production and, if they are not able to be determined, at fair value. If an evaluation at fair value is not possible, the corresponding cultural assets are to be recorded in the asset accounting (Section 98 (3) Z 1 BHG 2013) without any value.
(8) Cultural assets are assets that are cultural, historical, artistic, scientific, technological, geophysical or environmental, or of ecological quality, and in which, by the federal government, this quality is preserved for the benefit of knowledge and culture.
(9) In the case of the sale of an item of property, the difference between the proceeds of disposal and the carrying amount in the income statement shall be offset as an operating expense or as income from operational management activity.
Economic ownership
(§ 91 (2) BHG 2013)
§ 50. (1) An economic property exists if the Federation, without being an owner of a civil law, economically as an owner prevails over a matter, in particular by possadministering it, using the power to dispose of it, and by the the risk of their loss or destruction.
(2) In accordance with the conditions laid down in paragraph 1, the Federal Government shall include such assets in its financial statement.
Financial debt
(§ 93 para. 2 and 4 BHG 2013)
§ 51. (1) Financial debt shall be offset to its nominal value.
(2) Interest, subsistence (Agio) and subsistence (Disagio) from financial debt are to be offset by net accrual in the net financial result. Interest incurred, which has not yet been paid, and subsists (Agio) are to be offset as other liabilities. Discount (Disagio) is to be offset as other receivings.
(3) Speses and commissions in connection with the financing activities of the Federation shall not be distributed over the term of the capital, but shall be offset as other financial expenses at the time of payment. Deposits and disbursements are to be shown in the cash flow from operational management activity.
(4) Foreign currency liabilities are converted into euros using the ECB's reference rate at the closing date of the financial statements. Changes on the basis of the exchange rate shall be recorded in the foreign currency translation reserve in a non-profit-neutral way. This is to be resolved upon disposal.
(5) Foreign currency translation reserves shall be incurred in the event of a change in a financial debt issued in a foreign currency. These are to be attributed to net assets.
Currency exchange contracts and other derivative financial instruments
(§ § 78 (1) and 93 (3) BHG 2013)
§ 52. (1) Monetary exchange contracts are contracts for the exchange of interest or interest. Capital orders are completed.
(2) Currency exchange contracts shall be subject to the following contractual form and content requirements:
| 1. |
Currency exchange contracts shall be documented in writing; |
|||||||||
| 2. |
the conclusion of a currency exchange contract has to be related to a basic business and |
|||||||||
| 3. |
The documentation after Z 1 has to explain the effectiveness of the backup. |
|||||||||
(3) The settlement of hedging transactions shall be carried out together with the respective basic business. Currency exchange contracts are to be offset as exposures arising from currency exchange contracts and as liabilities arising from currency exchange contracts with the amounts mentioned in the contracts. Receivables from currency exchange contracts shall be valued at the nominal value and liabilities arising from currency exchange contracts for the repayment amount.
(4) Interest, subsistence (Agio) and subsistence (Disagio) from currency exchange contracts are to be offset by net accrual in the net financial income net. Interest incurred, which has not yet been paid, and subsists (Agio) are to be offset as other liabilities. Discount (Disagio) is to be offset as other receivings.
(5) Spy and commission in connection with a security transaction shall not be distributed over the period but shall be offset as other financial expenses at the time of payment. The deposits and disbursements are to be shown in the cash flow from operational management activity.
(6) Other derivative financial instruments shall be valued at fair value.
(7) The settlement of deposits pursuant to § 34 para. 1 Z 19 BHG 2013 in the financing invoice shall take place in accordance with § 96 para. 3 BHG 2013. In the balance sheet, deposits are to be shown below the short-term liabilities. Liabilities from deposits are to be valued at the repayment amount.
(8) receivables or liabilities arising from currency exchange contracts in foreign currency shall be converted to the reference rate of the ECB as of the date of the reference date.
Provisions
(§ 92 (10) BHG 2013)
§ 53. (1) Repositions shall be shown in the balance sheet in the foreign funds and are to be broken down into short-term and long-term.
(2) The "short-term provisions" shall include provisions for process costs and other short-term provisions. Under the "other short-term provisions", provisions for outstanding invoices, if their value is in each case at least EUR 50 000 in total, and other provisions are to be set up.
(3) Short-term provisions shall be assessed on the basis of the estimated payment amount.
(4) "Long-term provisions" include provisions for removals and jubilee allowances, for liabilities, for the remediation of contaminated sites and other long-term provisions. Other long-term provisions shall then be recorded in the financial statement where the value of the assets is at least EUR 100 000.
(5) Long-term provisions shall be valued at the cash value.
(6) Repositions should be made in the respective detail budget, adjusted or to be resolved. These provisions shall be laid down for the obligations of the Federal Government if:
| 1. |
the obligation already exists before the closing date of the financial statements; |
|||||||||
| 2. |
the commitment event has already occurred before the closing date of the financial statements and the fulfilment of the obligation is likely to result in funds used by the Federation, and |
|||||||||
| 3. |
the level of the actual obligation can be determined reliably. |
|||||||||
(7) reserves shall also be offset if:
| 1. |
the occurrence of any future damage is at least likely to be the case, or |
|||||||||
| 2. |
the obligation is or is likely to be the subject of a legal dispute; or |
|||||||||
| 3. |
if a budget-leading body is aware that an obligation will most likely lead to the seizage of a future benefit |
|||||||||
| and the value of the return can be reliably determined. |
||||||||||
(8) As a result, provisions should be adjusted when circumstances come to the attention of a different assessment of the probability of the outflow of liquid or of the amount of the liquid.
(9) If the outflow of liquid funds has become certain in a financial year of the amount and the reason for it, then the provision shall be rebooked into a liability. The liabilities shall be recorded at the level of the actual payment amount.
(10) In the case of a refunded obligation, the Federal Government waits for a refund of another third party, it shall be deemed to be a claim. The amount of the claim shall not exceed the amount of the reserve, plus amounts already paid for it.
(11) A provision is only to be used for expenses for which it was originally formed.
(12) The formation of provisions may be adopted by the Federal Minister of Finance or the Federal Minister of Finance in agreement with the Court of Auditors.
Doping and dissolution of provisions for copies and jubilee grants
(Section 91 (5) and (6) of the BHG 2013)
§ 54. (1) The under-year doping and dissolution of provisions for copies and jubilee grants has to be carried out by the application of the staff statement (§ 98 BHG 2013) for automations.
(2) The amounts calculated for the doping and dissolution monthly are to be offset and then adjusted in the final accounts. The amounts calculated in a simplified form shall be obtained from one twelfth of the estimated doping and termination of these provisions.
Provisions for detention
(Section 91 (5) and (6) of the BHG 2013)
§ 55. (1) In the case of federal arrests, where recourse is at least likely to be accepted, provisions shall be recorded.
(2) A predominant probability of occurrence is to be assessed individually for each assumed liability.
(3) By way of derogation from paragraph 2, similar liabilities may be combined to form specific risk groups. For risk groups, a predominant probability of occurrence is to be assumed if the covenant has been used frequently in the past and over a longer period of time.
(4) The determination of the provisions for risk groups as referred to in paragraph 3 shall be carried out on the basis of the experience gained in the last five financial years at least.
(5) The investigation of the provisions relating to individual arrests in accordance with paragraph 2 shall be carried out by means of a risk assessment of these individual arrests.
Federal arrests
(§ 82 BHG 2013)
§ 56. (1) The charges of a debtor or a debtor for the assumption of liability by the Federal Government shall be offset in the offsetting as income from the operative administrative activity and transfers in that financial year, which this financial year shall be , provided that the remuneration exceeds EUR 100 000 in respect of a liability case. Otherwise, the charges shall be offset as income at the time of the deposit.
(2) Use of the Federal Government shall be effected directly or indirectly (due to closed claims for damages). Disbursements are to be offset in the general building. Recognised but not yet disbursed amounts from claims are to be offset as short-term liabilities.
(3) The Federal Government is to be subject to federal liability under the Export Promotion Act (AusfFG), BGBl. No 215/1981, it has to make a payment. At the same time, the Federal Government shall take over a claim against the importer or a third country.
(4) The regulations in accordance with § § 73 and 74 BHG 2013 apply for a result-effective value adjustment or a recording of a claim pursuant to paragraph 3. The group-by-group single-value adjustment is to be determined on the basis of the experience values of past financial years.
(5) The realised income and expenses arising from the exchange rate guarantees shall be offset in accordance with the Contenal Planning Regulation.
(6) The amounts not covered by another legal entity shall be compensated for payment in accordance with the settlement agreement with the Federal Minister of Finance or the Federal Minister of Finance.
(7) Federal arrests are to be recorded on the basis of a statement by the Federal Minister of Finance or the Federal Minister of Finance of the BHAG in the application of federal liability. The data on the federal arrests shall be updated at least quarterly, unless there are legal agreements which only provide for a half-yearly or annual reporting.
Pensions
§ 57. (1) For each official or official for which the Federal Government bears the pension costs in its entirety, the budget-leading body shall have a monthly pension contribution (service contribution) in accordance with § 22b of the salary law of 1956, BGBl. 54/1956, to which: Federal Minister of Finance or the Federal Minister of Finance.
(2) The contributions are to be offset by accrual costs in the staff costs of the budget-leading body.
(3) Service contributions and service contributions are to be offset in the breakdown of pensions as income.
(4) Pensions are to be offset in accordance with accrual costs and any pensions that are not yet disbursed shall be excluded from short-term liabilities.
Section 3
Accounting processes in net assets and liabilities and changes in net assets
Subject matter of the result and the balance sheet
(§ 95 BHG 2013)
§ 58. (1) All income, expenses and property changes are to be offset in the main accounting circuit for the income and financial statements. These include:
| 1. |
the proceeds of operational management and transfers and financial returns; |
|||||||||
| 2. |
staff expenses, |
|||||||||
| 3. |
the transfer effort, |
|||||||||
| 4. |
the amount of operational expenditure, |
|||||||||
| 5. |
the financial effort, |
|||||||||
| 6. |
the accesses and exits, as well as the follow-up assessment of assets and foreign funds, and |
|||||||||
| 7. |
the changes in net assets. |
|||||||||
(2) The calculation of all amounts shall be carried out in accordance with the account breakdown for the profit and loss account in accordance with the Contenplan Regulation.
(3) The accounts for the result and the balance sheet shall be based on the double accounting methodology (with the parties to be and have). The offsetting must be made by booking and counter-booking.
(4) Accounts of the balance sheet shall be distinguished in active and passive accounts of the balance sheet. On the active accounts of the balance sheet the initial stocks as well as the accesses in the target and the exits in the have to be offset. On the passive accounts of the balance sheet, the initial stocks and the access to the assets and the exits shall be offset in the target.
(5) The accounts of the income statement shall be distinguished in accounts for expenses and income accounts. In the accounts for expenses are the expenses in the target, on the earnings accounts are the revenues in the have to be offset.
(6) All corrections are to be made through appropriate bookings for the correction.
(7) Asset components which are transferred between detailed budgets of budgetary positions or are transferred as intended are, between the two budgetary positions, at least to the carrying amount of book values by account " Federal Finance " to be invoied. The one through the transmission or The handover of receivables or liabilities within the federal government shall be compensated for. In the asset accounting system (§ 39 para. 4 Z 1), one departure in one and one access in the other detailed budget shall be offset.
Breakdown of the balance sheet
(§ 94 BHG 2013)
§ 59. (1) The balance sheet shall be divided into assets, foreign funds and net assets (balancing items). In the balance sheet, the increase, decrease and change in the value of assets, foreign funds and net assets is to be offset, the sum of the assets being equal to the sum of foreign funds and net assets.
(2) The assets are short-term and long-term assets and the foreign funds are to be identified as short-term and long-term foreign funds.
(3) "Short-term assets" shall mean all assets which are expected to be consumed within one year or to be converted into liquid assets. As a minimum, short-term assets have liquid assets, short-term financial assets, short-term receivings and inventories.
(4) "Short-term foreign funds" shall mean all foreign funds with a maturity of up to one year. Short-term debt is to be used as a minimum content to identify cash liabilities, short-term financial debt, short-term liabilities and short-term provisions.
(5) The assets and foreign funds shall then be referred to as "long-term" if they are not to be referred to in the short term. As a minimum content, the long-term assets have financial assets, investments, long-term claims, property, plant and equipment and intangible assets. Long-term debt is to be regarded as a minimum content of long-term financial debt, long-term liabilities and long-term provisions.
(6) The net assets are divided into the balance of the opening balance sheet, the federal financing, the cumulative net result from the profit and loss account, the revaluation reserves and the foreign currency translation reserves. The net assets (balancing items) have as minimum contents the cumulative net expense and the balance from the opening balance.
(7) The separation into short-term and long-term receivables and liabilities has to be carried out in a quarterly manner.
Estimates in the result statement
§ 60. (1) The result statement shall be subject to an estimate of earnings (§ § 28 ff BHG 2013).
(2) The annual result balance of the profit and loss account shall be calculated from the difference between the estimate of the result and the actual expenses and income of the profit and loss account.
Receivables, liabilities and payments
§ 61. (1) Claims, liabilities and payments in accordance with § § 67 and 68 shall be the subject of the financial statement as well as the subject-matter of the profit and loss account.
(2) Replacement claims and replacement liabilities, which are not subject to the assessment pursuant to § 34 BHG 2013 and replacement claims for disbursements made pursuant to § 65 BHG 2013, are on the accounts of the Federal Republic of Germany to the original payment.
(3) Financing effective expenses and income are to be offset in each case on the accounts of the income statement, the accounts of which correspond numerically to the respective accounts of the financing invoice according to the accounts ordinance. The counterstatements of the expenses and income shall be carried out on the accounts of the balance sheet provided for receivables and liabilities.
(4) Payments shall be offset in each case on those accounts of the financial statement on which the exposures and liabilities as referred to in paragraph 3 have been charged. The settlement of the payments shall be in a counteraccount for money accounts or Accounting accounts to be carried out. Payments which are charged without prior settlement of a claim or liability are to be offset directly in an account of the result, assets or financial statements.
(5) In the case of disbursements by credit institutions, the amounts in the balance sheet in the balance of payments are to be offset by special evidence accounts and only after the account has been received has been received on the credit institution ' s account. Rebook a bank account.
(6) The federal financing of a detailed budget is the result of the compensation between the Federal Bank's main bank account and the associated bank secondary accounts and bank subaccounts of the detailed budget (Section 102 (3)). The Federal Finance Fund also covers all accounting overbills presented in the financial statement. The federal financing shall be taken into account in the calculation of the change in net assets in accordance with § 62.
Changes in net assets
§ 62. The changes in the net assets of a detailed budget in the offsetting result from the net assets at 31 December of the previous financial year
| 1. |
the changes in approach and evaluation methods, |
|||||||||
| 2. |
the changes in fair value from the follow-up evaluation of active financial instruments available for sale, |
|||||||||
| 3. |
changes in the share of the federal government in the estimated net assets of a company from the follow-up assessment of shareholdings, |
|||||||||
| 4. |
the changes in the fair value of the impact assessment of cultural goods, |
|||||||||
| 5. |
the differences in foreign currency assets held in foreign currency assets and external funds with the ECB ' s reference rate at 31 December of the financial year; |
|||||||||
| 6. |
the net result of the financial year; and |
|||||||||
| 7. |
of the federal financing of the detailed budget. |
|||||||||
Section 4
Accounting processes in the financial statement
Subject of the Financial Statement
(§ 96 BHG 2013)
§ 63. (1) In the main accounting circuit for the financial statement, all cases of financial transactions are to be offset.
(2) The number of accounts required for each preliminary stop is to be carried out in accordance with the Account Plan Regulation (Section 26 (4) of the BHG 2013). The accounts shall be set up in such a way as to enable only authorized bodies to have the
| 1. |
have to justify an acceptance or a payout, or |
|||||||||
| 2. |
are responsible for legislation (§ 46 para. 3 BHG 2013) or on the basis of administrative provisions. |
|||||||||
(3) The cases of building in the financial statement shall be offset as follows:
| 1. |
Settlement of deposits in the financial statement: |
|||||||||
| a) |
the calculation of the monthly and annual estimates allocated, |
|||||||||
| b) |
Transfer of bonds within the meaning of Section 90 (2) of the BHG 2013 on the basis of medium-term notes, |
|||||||||
| c) |
Settlement of claims within the meaning of Section 90 (3) of the BHG 2013 on the basis of acceptance orders, |
|||||||||
| d) |
Settlement of deposits within the meaning of Section 90 (4) of the BHG 2013 on the basis of acceptance orders and |
|||||||||
| e) |
Calculation of measures that lead to the increase or decrease of the pre-strike values within the meaning of § 90 para. 5 BHG 2013. |
|||||||||
| 2. |
Settlement of the disbursements in the financial statement: |
|||||||||
| a) |
the calculation of the monthly and annual estimates allocated, |
|||||||||
| b) |
Transfer of bonds within the meaning of Section 90 (2) of the BHG 2013 on the basis of medium-term notes, |
|||||||||
| c) |
Settlement of liabilities within the meaning of Section 90 (3) of the BHG 2013 on the basis of payment orders, |
|||||||||
| d) |
Settlement of disbursements within the meaning of Section 90 (4) of the BHG 2013 on the basis of payment orders and |
|||||||||
| e) |
Calculation of measures that lead to the increase or decrease of the pre-strike values within the meaning of § 90 para. 5 BHG 2013. |
|||||||||
(4) In the event that no matching account has been set up pursuant to paragraph 2, the opening of a corresponding account in accordance with § 62 BHG 2013 must be initiated without delay.
(5) All corrections are to be made through appropriate bookings for the correction.
Settlement of pre-stop values in the financial statement
§ 64. (1) Annual estimates are to be offset at the level of the preliminary stop and accounts, monthly estimates are to be offset at the level of the middle-use and medium-use groups in the respective pre-stop positions.
(2) In addition to the estimates referred to in paragraph 1 above, the remaining annual available balance, the annual financing estimate and the monthly advance must be shown in all accounts.
(3) The rest of the year shall be determined by the difference between the amount of the financing estimate and the sum of the obligations, claims and liabilities as well as deposits and disbursements, taking into account the measures in accordance with § 38 (5). When the payout ceiling is reached (total consumption of the annual financing estimate) by payments, further disbursements are prevented at the level of the detailed budget of the HV system.
(4) The monthly estimate shall be the difference between the monthly estimate and the sum of the disbursements in each month.
Settlement of Obligos
(§ 90 para. 2 BHG 2013)
§ 65. (1) In the case of cases of building which, within the meaning of Section 38 (2), lead to cash performance obligations in favour or to the detriment of the federal government, or which offer the prospect of a liability without the result of a liability, it is necessary to carry out medium-term provisions. Funds are to be calculated on the respective accounts as Obligo.
(2) Appropriations shall be made in the following manner, depending on the facts to be used:
| 1. |
income-side bonds are in the HV system as "income-side Obligos" and |
|||||||||
| 2. |
aufwandssided Obligos are in the HV-system as "aufwandssided Obligos" |
|||||||||
| shall be recorded. |
||||||||||
(3) In the case of Obligos, which are based on a permanent-debt ratio, it is necessary to carry out appropriations in the amount of the amounts to be paid to each financial year.
(4) Permanent debt ratios shall be at least for
| 1. |
the period of notice of dismissal, |
|||||||||
| 2. |
the total duration of the contract, provided that it is up to five years, or |
|||||||||
| 3. |
five financial years, provided that the duration of the contract is longer than five years and that there is no longer waiver of dismissal |
|||||||||
| shall be recorded. |
||||||||||
(5) It is also necessary to carry out the budget notice if performance obligations are established or envisaged between institutions of the Federal Government pursuant to Section 63 (1) of the Federal Law of the Federal Republic of Germany (BHG 2013).
(6) Mittelvormerkungen, which are taken up by receivables or liabilities, are to be booked on the occasion of the settlement of these claims and liabilities in accordance with § 67.
(7) The financial year shall be presented at the end of the year in the following financial year.
Transfer of privileges and preloads as Obligos
(§ 97 BHG 2013)
§ 66. (1) In the main constituency for privileges and charges, all obligations and liabilities or liabilities that have an impact on future financial years are to be offset, with the exception of deposits and payments made pursuant to § 34 of the German Code of Obligations and the Financial Regulation (§ 34). Section 1 to 3, 10, 11, 14 to 17 and 19 BHG 2013 are not to be offset against the effect of the proposal.
(2) Pre-authorizations and pre-charges shall be calculated on accounts (Section 63 (2)) and separately after the individual financial years to which they relate. Pre-authorship and pre-loading shall not, as such, reduce the annual balance of the relevant financial year's pre-limit values.
(3) The cases of pre-authorship and pre-loading are to be calculated on accounts as:
| 1. |
Debt and revenue-side bonds for future financial years due to medium-sized notes |
|||||||||
| 2. |
Claims on the basis of acceptance orders and liabilities on the basis of payment orders on the basis of revenue. |
|||||||||
(4) Pre-entitlements and pre-charges shall be made at the end of a financial year in the new financial year. In accordance with their maturity, they shall either continue to be considered to be pre-authored or pre-loaded, or to be offset on the respective accounts as an Obligo or as a claim or liability of the current financial year.
(5) The areas of tax claims and credit balances are excluded from the settlement as pre-authorization and pre-loading (Section 97 (4) of the BHG 2013). The Federal Government's obligations for future personnel expenses are to be recorded for the next four financial years with the respective values of the Federal estimate of the current financial year.
Settlement of receivables and liabilities
(§ 90 para. 3 BHG 2013)
§ 67. (1) Cases in which financial claims by the Federal Government for the receipt of cash benefits or obligations of the Federal Government for the provision of cash benefits are directly justified in accordance with Section 90 (3) of the BHG 2013 are to be found in the respective accounts. 1. This applies analogously to the offsetting of payment entitlements or obligations on the basis of remuneration for services provided by federal bodies to one another in accordance with § 63 (1) of the BHG 2013 and of the remittances of the federal institutions to others. Federal institutions, provided that they are provided for by law.
(2) With the release, the budget-leading bodies shall also be responsible for the booking of claims, provided that the claim does not exceed 10 000 euros. In this case, the provisions of Section 122 (3) and Section 124 (6) Z 1 to Z 4 and Z 7 shall apply.
(3) Replacement claims and replacement liabilities that are not subject to the assessment pursuant to § 34 BHG 2013 and replacement claims for disbursements made in accordance with § 65 BHG 2013 for a different institution of the Federal Government are to be offset in effect on the accounts of the original payment.
(4) If a claim in accordance with § 74 BHG 2013 is waived in whole or in part, it must be completely or partially booked out (depreciation). If the collection of a claim is terminated by the Office (Section 73 (4) of the BHG 2013), this requirement must be corrected (depreciation) and the due date should be suspended. Such amortization shall be offset in the result and financing account on the same account as the original receivment. The provision of § 73 sec. 5 BHG 2013 remains unaffected by this. In the case of value adjustments to receivables from previous years, the balances in the amount of the cancelled receivables are to be booked on separate accounts for expenses arising from the value adjustment and the disposal of claims.
(5) Loans granted by the Federal Government are to be offset in the amount of the amount of the loan granted as liabilities and at the same time also at the same level as receivables. The repayment amounts, which are agreed for the current financial year, are to be offset as claims of the current financial year. Claims of the future financial years shall be offset as pre-entitlements under the non-due claims in accordance with § 66. The settlement must be made on the basis of a numerically equal number of accounts on the payroll and on the payout side for the invoice. Interest from loans granted is a requirement for the current financial year to offset those for future financial years as pre-rights as an Obligo. If the repayment takes place in the form of annuities, they shall be charged as a claim on the basis of the due date.
(6) The provision of paragraph 4 shall also apply analogously to the settlement of financial instruments, financial debt as well as deposits and disbursements in connection with currency exchange agreements in accordance with § 78 BHG 2013.
Settlement of payments
(§ 90 para. 4 BHG 2013)
§ 68. (1) Payments are to be calculated on the respective accounts as entry and payout. Payments shall either result in the repayment of a claim or a claim or a liability which has not been calculated effectively or shall constitute a direct payment or disbursement.
(2) If the purpose of a deposit is infestable, or is not yet established by the issuing authority or the authorising officer, the amount paid up to the point of clarification by the budgetary authority shall not be subject to the advance of the agreement and until the end of the The financial year shall be offset against the final account in the final account. If an arrangement is not issued until the end of the following financial year, the settlement of the final bookings shall be made by the BHAG with a replacement order pursuant to section 34 of this Regulation to an advance-effective account for other deposits. , However, this does not apply in those cases in which a judicial or administrative procedure is pending.
(3) In the event of direct debits for which no open bonds or liabilities are shown, the reasons for the payment to be made shall immediately be levied after the notification has been made. Unfounded disbursements in connection with any debiting or withdrawal are either to be revoked by the credit institution or to be recouled by the payee or the payee.
(4) Aborted cases are to be charged in full on the same account, where the partial payments as well as on-or advance payments have been booked. The settlement, in which the payments are to be taken into account, must be made within three years of their performance (Section 96 (7) of the BHG 2013).
(5) In the case of advance payments and advance payments within the meaning of Section 50 (2) of the BHG 2013, the following shall be taken as follows:
| 1. |
Cash benefits, which take place in advance for direct payments to be made directly, are to be offset as a deposit. They are to be deducted from the provision of the consideration, but no later than three years after their payment (Section 96 (7) of the BHG 2013). In the meantime, payments shall be made on separate accounts of the balance sheet. |
|||||||||
| 2. |
Cash benefits, which take place in advance for non-cash benefits which are not to be provided directly, are to be offset as advance payments. You are to be deducted from the provision of the proof of use or any other proof, but no later than three years after payment (Section 96 (7) of the BHG 2013). |
|||||||||
(6) Payments which are based on the current use of the kind in accordance with fixed counter-benefits are not to be counted as advance payments or advance payments, even if they are made in advance.
(7) Repayments of deposits or disbursements, which are not to be estimated in accordance with § 34 BHG 2013, but are to be offset in an effective manner, are to be offset as the dismissive payments on the same accounts as the original payments.
(8) The disbursements of payments (§ 65 BHG 2013) are to be offset in an account for disbursements. The replacement shall be made immediately by the institution of the federal government for which the mediation has been made. In any event, it is necessary to ensure that the repayment of the institution for which payment has been made and the payment by the institution which made the payment in the form of a payment are to be charged in the same financial year. The repayment shall be used to remove the initial charge of the pre-limit values at the institution which has provided the mediation.
(9) Performance remuneration in accordance with § 63 (1) BHG 2013 and of the Act for the planned transfers between federal organs, including asset transfers, are as well as deposits of third parties or disbursements for third parties. to be offset. The accounts shall be used for the purpose of offsetting the accounts provided for in accordance with the Regulation on the accounts of the accounts.
Calculation of budget corrections
(§ 90 para. 5 BHG 2013)
§ 69. (1) Budget correction measures are:
| 1. |
measures which, in detail budgets, lead to an increase or a reduction in the pre-limit values, without exceeding the payout ceiling established in the Federal Finance Act for the global budget, |
|||||||||
| 2. |
Use of funds (§ 52 BHG 2013), |
|||||||||
| 3. |
Redeployments of funds (§ 53 BHG 2013), |
|||||||||
| 4. |
Cross-use overruns (§ 54 BHG 2013), |
|||||||||
| 5. |
the removal of reserves (§ 56 BHG 2013), |
|||||||||
| 6. |
variable disbursements (§ 12 para. 5 BHG 2013) as well as |
|||||||||
| 7. |
any other measures which lead to an increase or a reduction in the pre-strike values and which have an effect only within the administration. |
|||||||||
(2) The accounts referred to in paragraph 1 shall be carried out on the accounts provided for this purpose solely by the budgetary management bodies for their effective area.
Non-estimates of deposits and disbursements
(Section 96 (3) of the BHG 2013)
§ 70. (1) The following cases of building which are not estimated in accordance with section 34 (1) of the BHG 2013 are to be offset in the cash flow from the non-profit-making financial statement in the financial statement (Section 96 (3) of the BHG 2013):
| 1. |
Deposits from charges and surcharges levied by the Federal Government for other entities under public law (Section 34 (1) (1) of the BHG 2013) and the forwarding thereof; |
|||||||||
| 2. |
Deposits that are allocated to a budget-leading authority and are intended for third parties, other than those of Section 29 (4) (1) of the Federal HG of 2013 (BHG) and the forwarding or repayment of the said deposits to the competent authority; |
|||||||||
| 3. |
Other deposits and disbursements which are not definitively those of the Federal Government, deposits of the Federal Government which are intended for another financial position as well as eligible public levies (Section 34 (1) Z 1 to 5, Z 7 and 8, and Z 12 BHG 2013), such as |
|||||||||
| a) |
Withholding and deductions of the payroll tax according to the Income Tax Act 1988-EStG 1988, BGBl. No. 400, |
|||||||||
| b) |
Deduction and removal of social security contributions according to the General Social Security Act-ASVG, BGBl. No 189/1955, |
|||||||||
| c) |
the retention of disbursements in the event of a court payment ban and the transfer of the amounts to the operators or the operators which have been paved; |
|||||||||
| d) |
Deposits that are paid to a budget-leading body and are likely to be repaid or serve to secure any subsequent claims or other claims of the Federation and their repayment or use, |
|||||||||
| e) |
Deposits whose purpose is not yet detectable at the time of their arrival and whose repayment or use, |
|||||||||
| f) |
disbursements made by a budget-leading body and which are determined to be refunded, with the exception of the provisions of Section 63 of the BHG 2013, and the repayment thereof, |
|||||||||
| g) |
cash exports and cash reinforcements, as well as other cash transfers required between the exporting institutions; |
|||||||||
| h) |
Deposits and disbursements in connection with payment appropriations taken into custody, |
|||||||||
| i) |
Deposits which are allocated to a budget-leading body and are intended for another budget-leading body, and the forwarding to the competent institution, |
|||||||||
| j) |
not immediately replaced casuals, their restitution or any other use, |
|||||||||
| k) |
Deposits and disbursements from turnover and pre-tax management, provided that the budget-leading body or parts of such a body are based on the 1994 VAT Act (UStG 1994), BGBl. No. 663, for the removal of the sales tax, or is entitled to deduct the tax, or or, |
|||||||||
| l) |
Deposits and disbursements for legal entities administered by federal bodies (e.g. funds, foundations). |
|||||||||
| 4. |
repayments of cash benefits, which have been rendered erroneously or for which the legal reason is subsequently omitted; |
|||||||||
| 5. |
Replacement services received within the meaning of § 65 BHG 2013; |
|||||||||
| 6. |
Levy credits; |
|||||||||
| 7. (a) |
the disbursements for the purpose of the application of federal funds (§ 50 para. 3 BHG 2013) and the deposits from the collection of such funds as well as the deposits and disbursements from the execution of apportions for special accounts of the federal government, with the exception of expenses and interest (§ 34 paragraph 1 Z 14 BHG 2013) and |
|||||||||
| b) |
in the case of funds being used for the purchase and termination of securities, deposits and disbursements in the amount of the acquisition cost; |
|||||||||
| 8. |
Payments made from capital payments in connection with the taking-up and disbursements for capital payments in the case of repayment of financial debt and currency exchange contracts as part of a prolongation or conversion as well as deposits and disbursements for Capital payments at the conclusion of currency exchange agreements pursuant to § 80 para. 2 Z 3 BHG 2013; |
|||||||||
| 9. |
Disbursements for the acquisition of securities of the Federal Republic for redemption purposes and deposits from and disbursements for capital payments arising from currency exchange contracts concluded in this context as well as deposits made from capital payments at the the inclusion of financial debt in order to refinance these repurchases and deposits and disbursements for capital payments arising from currency exchange contracts concluded in this context; |
|||||||||
| 10. |
Transfers and withdrawals in the case of transfers and withdrawals in the context of securities lending operations with transfer of ownership; |
|||||||||
| 11. |
the building according to § 81 BHG 2013 and |
|||||||||
| 12. |
Seizures for federal claims; these collateral positions do not constitute a financial debt in accordance with Section 78 (1) of the BHG 2013. |
|||||||||
(2) The amount of deposits and disbursements referred to in paragraph 1, which are not to be calculated in advance, must be equal to the amount of deposits and disbursements, so that the balance of this structure is balanced. To the extent that this is possible in time and in fact, the balance must be sought in the same financial year. If deposits and disbursements are not subject to advance payments in connection with the execution of the building, such deposits shall be offset in an effective manner.
Section 5
Settlement of imprest accounts, other accounting circles and separate convoy
Settlement at paying agencies
§ 71. (1) The provisions relating to the settlement (§ § 37 to 84) shall apply only in accordance with the following provisions for budget-leading positions which are to be used for the settlement of the payment transactions of a paying agent according to § 10 BHG 2013.
(2) Only the deposits and disbursements from the paying agencies shall be recorded in consecutive clearing up after Z 1 to Z 3, which are processed in cash payment transactions. If payments are made in accordance with § § 108 and 109, these are to be recorded in the records according to Z 1 to Z 3 and are to be identified separately. The conversion rates are kept up-to-date on the basis of their seizure and are listed on the corresponding accounts.
| 1. |
in physical gas dives, |
|||||||||
| 2. |
in recordings made with electronic media and corresponding to a physical assent of a cassy, |
|||||||||
| 3. |
in an electronic gas blanket released by the Federal Minister of Finance or the Federal Minister of Finance, or |
|||||||||
| 4. |
If the technical-organizational requirements are present, directly in the HV-system |
|||||||||
| , The provisions relating to physical box-making cloths shall also be applicable to the management of electronic assorted waste products. The budgetary authority shall specify the nature of the rates of transfer (Z 1 to Z 4) to be applied by the paying agent. |
||||||||||
(3) Physical cash divers referred to in paragraph 2 (1) shall be printed in two copies (original and copy) and records as referred to in paragraph 2 (2) shall be printed with two copies to be completed and shall have the name of the paying agent, the the accounting period, a sheet number, the serial number and the date of the booking, the numerical name of the accounts on which the settlement takes place, the subject matter of the settlement and the amount of the entry or disburnable payment. In the case of a transfer of an invoice pursuant to section 2 Z 4, the deposits and disbursements of a paying agent in case of seizure shall be recorded and released directly in the HV-system and shall be transmitted to the BHAG with the associated documents as a settlement order for the booking.
(4) The factual and local area of responsibility of paying agencies shall be determined by the budget management body. Payment and disbursements may only be made by paying agencies within these provisions. Cash received in cash payments may be used directly for disbursements, by way of derogation from the general principle of cover. If the approved stock of cash payment appropriations is exceeded, the surplus shall be transferred from the paying agent to the bank account of the budget-leading authority.
(5) At the latest by the end of the year, paying agencies shall draw up a settlement of the deposits and disbursements made and shall forward them to the BHAG for inclusion in the corresponding clearing-up charges. If the monthly disbursements in the previous year have exceeded an average of 500 euros, the billing is to be made at least monthly.
(6) The settlement of payments shall include the originals (first copy) of the records provided for in paragraph 2 (2) (1) and (2) for the accounting period, as well as the associated accounting documents. The cash diaries or similar records shall be concluded for the billing period on the last page by the cashier or the cashier. The cashier or the cashier has to confirm the matching of the bookable with the actual cash register with the signature.
(7) The second copy of the off-the-box assorted box. the records referred to in paragraph 2 (2) are to be kept in the paying agent, the provisions of sections 82 to 84 being applicable in the appropriate way. After the dissolution of a paying agent, the second copies of the cash diaries or the equivalent records together with the corresponding deposit confirmations (§ 112 para. 2 Z 1, third copy) must be sent to the BHAG for final filing.
Person Account Management
§ 72. (1) The HV system shall establish a different accounting system for the management of persons in the HV system, which shall be used for the settlement of claims and liabilities, in particular the monitoring of payment periods and the introduction of claims.
(2) For each payer or payer (debtor or debtor) and for each eligible person or beneficiary (creditor or creditor), a person account shall be set up which shall, in particular, provide information for the the monitoring of liabilities and the execution of payments.
(3) All personal accounts are to be used as reference data with the basic data on the common client. The data required by the budgetary authority for operational use shall be established at the appropriate operational level of a budget-leading body. This principle can then be dismissed if the required account is only needed once.
(4) The payment execution may only take place via personal accounts, which are released by the BHAG for settlement in the respective accounting district. Changes or new investments of personal accounts can be made by the ordering body itself and by the BHAG. Any subsequent modification or new installation of personal accounts shall require the exclusive release by the BHAG. If the change or new installation of the personal account is made by the BHAG, a further accounting staff member or another accounting officer must participate in the release of these personal accounts (four-eye principle).
Shareholdings, financial liabilities and liabilities
§ 73. (1) Financial debt, participation by the Federal Government, active financial instruments that do not constitute participations, currency exchange agreements as well as the liability of the Federal Government are available in any other settlement or in any of the HV-System of the application.
(2) For each participation of the Federal Government, the BHAG shall, in particular, the name and address of the company, the share capital and the sum of the shares, the federal contribution to the nominal value in the respective currency, the ratio of the Federal contribution to the share capital and the sum of the shares, the cost of acquisition in euros, the business figures, the acquisition and disposal titles as well as the domestic shareholdings, the company ledger number. If the registration in the company's book has not yet been completed, this must be recorded. These provisions shall also apply to any increase or reduction of the sum of the shares or the federal contribution.
(3) For each active financial instrument which does not constitute a holding, the cost of acquisition in euro, the commercial figures, the purchase and disposal titles, and, where appropriate, the amount, shall be the type of nominal value in the currency in question. the maturity of interest and the number of units.
(4) For each financial debt of the Federal Government as well as for each currency exchange contract associated with it, the BHAG shall in particular be the type and name of the liability or receivability, the nominal value in the respective currency, the issuing course, the more-or Minor amounts (expenses, emission gains or losses, redemption commissions as well as net proceeds in the respective currency, the corresponding euro countervalues, the amount and maturity of the redemptions, interest), the legal basis, the name that Address and bank details of the creditor, the creditor The number of shares shall be dismissed, as well as for titrated liabilities. The financial debt recorded in foreign currency and the associated currency exchange agreements shall be converted to the reference rate of the ECB at the end of each month and at each end of the month. A repayment plan shall be drawn up on each financial debt and each currency exchange contract, which shall contain the repayments and the rates of interest.
(5) The holdings of the participations and of the active financial instruments which do not constitute participations shall be in line with the carrying amounts shown in the HV system in the profit and loss account. In the case of financial debt, this also applies with regard to the financial accounts.
Separate Gebarung
(§ 99 BHG 2013)
§ 74. (1) In the case of legal entities which are administered by federal bodies or by persons appointed for this purpose by federal bodies, the building shall be recorded separately from the settlement in accordance with § § 95 to 97 BHG 2013, with the principles of the Calculation according to § § 95 to 97 BHG must be taken into consideration.
(2) The Gebarung pursuant to § 81 BHG 2013 in conjunction with § 34 paragraph 1 Z 18 BHG 2013 as well as the deposits and disbursements from the execution of apportionments for other entities according to § 2 of the German Federal Finance Act, BGBl. No. 763/1992, are to be recorded separately from the settlement according to § § 95 to 97 BHG 2013, whereby the principles of the settlement according to § § 95 to 97 of the BHG 2013 must be observed.
(3) The buildings according to § 29 (2) and (3) of the BHG 2013 are to be recorded separately from the settlement in accordance with § § 95 to 97 BHG at its own pre-stop positions, whereby the principles of the settlement according to § § 95 to 97 BHG 2013 have to be observed. Results of these buildings are to be presented net in the results and financial statements.
(4) Bilting, delivery, withdrawal and repayment of reserves in accordance with § § 55 and 56 of the BHG 2013 are to be calculated on the provision of reserves for the return of reserves.
6.
Preparation of monthly proof and final accounts
Monthly evidence
(§ 100 BHG 2013)
§ 75. (1) For each month, monthly records shall be drawn up by the budget-leading agencies for each detail budget on the results, assets and financial statements, as well as on the privileges and preloads.
(2) In addition to the monthly records to be drawn up pursuant to paragraph 1, the budgetary management bodies shall also draw up monthly records for their entire scope of action and the Federal Minister of Finance or the Federal Minister for Finance without delay, in so far as it is not already directly accessible by automated procedures.
(3) At the end of each month, the Federal Minister of Finance or the Federal Minister of Finance shall be responsible for coordinating the balance of payment appropriations with the advance and non-advance payments which are effective and not preventable.
(4) The monthly proofs of the result calculation shall contain the amounts of the accounts. The monthly records on the balance sheet have to contain the initial balances, the amounts of the settlement and the final balances. The monthly proofs of the privileges and preloads shall contain the access and disposal as well as the final stock of allowances, claims, obligations and liabilities.
(5) The monthly proofs of the financial statement shall contain the monthly estimates, the deposits and disbursements, the difference and the final stock of allowances, claims, obligations and liabilities. The Federal Minister of Finance or the Federal Minister of Finance shall determine to what extent the differences are to be explained by the budgetary management bodies in the directive to be adopted in accordance with Section 51 (5) BHG 2013. The Federal Minister of Finance or the Federal Minister of Finance has to publish the monthly records for the subdivision "Public charges", broken down according to the most important types of duties.
(6) For each quarter, quarterly financial statements shall be drawn up by the budget-leading bodies. The provisions of paragraphs 2 to 5 shall apply in respect of quarterly financial statements relating to the income, assets and financing accounts and the privileges and preloads within a financial year.
Final accounts at the end of the financial year
(§ 101 BHG 2013)
§ 76. (1) After the end of the financial year, financial statements shall be drawn up in accordance with § § 95, 96 and 102 of the BHG 2013 in respect of the respective detailed budget.
(2) In accordance with § § 95, 96 and 102 of the BHG 2013, the budgetary management bodies shall be responsible for drawing up final accounts for their entire scope of action.
(3) The final accounts as referred to in paragraph 1 shall be forwarded to the Court of Auditors, those of the budgetary management bodies for the entire scope of action as set out in paragraph 2, also by the Federal Minister of Finance or the Federal Minister of Finance. The date of the handover shall be determined by the Court of Auditors in agreement with the Federal Minister of Finance or the Federal Minister for Finance.
(4) The Court of Auditors shall set the time limit for rectifying the deficiencies found in such a way as to ensure the timely submission of the Federal accounts to the National Council under the terms of the Court of Auditors.
(5) The final accounts shall be in accordance with the principle of the representation of the financial situation of the federal government as faithfully as possible (Section 2 (1) BHG 2013).
(6) Facts which have already existed on the closing date of the financial statements, but are only known between the closing date of the financial statements and the date of approval for publication of the final accounts, shall be included in the final accounts. ,
(7) Facts which have not occurred until after the closing date of the accounts shall not be included in the final accounts.
(8) For each financial statement according to paragraphs 1 and 2, the participation of the Federal Government, the active financial instruments which do not constitute a participation, the tangible and intangible assets, the financial liabilities separately after the short and long term, are To demonstrate the provisions and liabilities of the federal government, broken down by the federal government. The evidence of participations shall contain information on the main holding companies, their own funds, the ownership share of the federal government and its voting rights, as well as on the valuation method used.
(9) If the value for future services to which the Federal Government is legally obliged to do so cannot be determined on the basis of a reliable estimate, it shall be roughly estimated in the notes to the final accounts. The Annex has, as a minimum content, the pension payments of the last two financial years, and the estimated pension payments of the future five financial years shall be broken down into the categories of persons affected by the grant.
(10) The Federal Minister of Finance or the Federal Minister of Finance has to prepare a consolidated financial statement for the Federal Government and to submit it to the Court of Auditors.
(11) Statements for the final accounts in the income and financial statements of a financial year may still be made up to the 15th. The following financial year shall be carried out.
(12) The closing balances of the active and passive accounts of the financial year of a financial year shall be presented in full as opening balances on the accounts for the next financial year.
Doping and liquidation of provisions for removals and anniversaries in the final accounts
§ 77. (1) The doping and dissolution of provisions for copies and anniversaries in the final accounts has to be carried out by the application of the application of staff accounts (§ 98 paragraph 3 Z 4 BHG 2013). An interest rate in the amount of 3.25 vH shall be used for the interest rate.
(2) As a starting point for the doping and liquidation of provisions, the provisions of the final accounts of the previous financial year shall be used.
(3) The provisions for reproductions and jubilee grants as at 31 December of the financial year shall be determined in accordance with the procedure for the valuation of the financial year. In this case, the amount of the claims must first be determined at the time of the expected claim, and this amount is then to be distributed in mathematical terms to the service period (service time shares).
(4) For the calculations, the staff level shall be used at 31 December of the financial year, taking into account the following constellations of service
| 1. |
those in which there is no claim, |
|||||||||
| 2. |
those in which a full claim arises and |
|||||||||
| 3. |
those in which a limited claim is created. |
|||||||||
(5) The amount of the monthly salary and the children's allowance shall be determined for the personnel status of the persons entitled under (4).
(6) The expected anniversary grants are on the basis of
| 1. |
the entry data relevant to the jubilee, including eligible periods, |
|||||||||
| 2. |
of the expected retirement data, |
|||||||||
| 3. |
of the expected dates of the company's anniversaries; and |
|||||||||
| 4. |
of the estimated monthly salary and the children's allowance for the last month before the expected payment of the jubilee allowance. |
|||||||||
| to be identified. |
||||||||||
(7) The expected handling payments are on the basis of
| 1. |
the entry data, |
|||||||||
| 2. |
of the expected retirement data and |
|||||||||
| 3. |
of the estimated monthly salary and the children's allowance for the last month before the expected payment of the copy |
|||||||||
| to be identified. |
||||||||||
(8) The changes in the provisions thus calculated in relation to the state of the provisions arising from the settlement shall be recorded as the doping or liquidation of provisions for removals and anniversary grants in the final accounts.
Provisions for the refurbishment of contaminated sites in the final accounts
§ 78. (1) provisions relating to the remediation of contaminated sites should be set out in relation to:
| 1. |
a detailed budget allocated to the federal government and |
|||||||||
| 2. |
Properties in which the Federal Government has to take over the disposal of the waste in the event of a lack of objectivity in the case of private owners or owners. |
|||||||||
(2) The first recording of a provision shall be made as soon as a claim has to be reckoned with with a greater probability. If the facts were recorded as contingent liability before, then the contingent liabilities of that part must be eliminated, which must now be recorded as a return.
(3) recourse to regressive claims shall be taken into account only if they are legally enforceable and applicable. The personnel costs or the use of other own resources (e.g. machines and equipment) should not be included in the evaluation.
Provisions for process costs in the final accounts
§ 79. (1) reserves for liabilities that are unsure of the amount or reason and which are or are likely to be the subject of a legal dispute shall be recognised as provisions for process costs in the current settlement.
(2) The first-time recording must be made as soon as a claim has to be expected to be most likely. If the facts were recorded as contingent liability before, then the contingent liabilities of that part must be eliminated, which must now be recorded as a return.
(3) The legal disputes referred to in paragraph 1 shall be regarded as:
| 1. |
court-pending active and passive processes, |
|||||||||
| 2. |
Third party announcements made by third parties that a case will be made legal, or |
|||||||||
| 3. |
Cases where the budget-leading body is of the opinion that the case is likely to be brought to justice. |
|||||||||
(4) In the evaluation of the provisions for process costs, all known circumstances are to be included as well as probable abatement risks. In particular,
| 1. |
the estimated amount of payment |
|||||||||
| 2. |
threat of interest, and |
|||||||||
| 3. |
Court costs, reviewers 'costs or reviewers' costs, costs of representation including the threat of cost-acceptance obligations of the counterparty's representation and other costs of defamation of foreign claims. |
|||||||||
(5) Inasmuch as advance payments have already been made to the entire costs, these amounts shall reduce the amount of the return.
(6) Where payments are made in the course of the procedure, which ultimately reduce the outflow of liquid funds, they shall be recognised as the use of the return. These payments shall be shown in the return mirror.
(7) Although the legal basis for a payment obligation of the Federal Government has been established, but the amount is still uncertain, the provision shall remain as such until there is certainty as to the level of assurance.
Other approach and valuation rules in the final accounts
§ 80. (1) Long-term, non-interest-bearing receivables shall be billed to the cash value.
(2) Assets and foreign funds in foreign currency are to be converted into euro at the ECB's reference rate at 31 December of the financial year. The resulting differences shall be recorded in the foreign currency translation reserve.
(3) Assets in the form of construction, plant, raw, operating and auxiliary materials, finished products and non-finished products shall be used as inventories in the final invoice. Self-appointed inventories are to be set at the cost of production if the value of the stocks exceeds EUR 5 000 per storage position. Inventories are at work or the cost of production, if the value exceeds EUR 5 000 per storage position. Inventories and self-appointed inventories are to be evaluated with the lower value from the following two values:
| 1. |
Value of the original purchase or manufacturing costs, |
|||||||||
| 2. |
Replacement value. |
|||||||||
(4) Track-like inventories are to be evaluated in a group according to the first-in-first-out procedure (FIFO).
(5) Roh, ancillary and operating materials intended for the production of stocks shall not be devalued at a value below their cost of manufacture or production if the finished products to which they enter are likely to be can be sold, exchanged or distributed at the cost of production or above.
(6) An impairment of assets shall be offset if the carrying amount exceeds the recoverable amount in the long term and the circumstances in which the first-time recording has been made have substantially changed.
(7) An impairment loss is to be offset in the case of tangible and intangible fixed assets and in the case of participations and financial instruments in the financial outlay.
(8) An impairment of value shall be carried out exclusively for previously impaired assets, provided that the circumstances which led to the impairment loss have changed. The continued carrying amount, which would have passed without any initial impairment at the time of the recovery, must not be exceeded.
(9) In the case of tangible and intangible assets in the other operating income and in the case of participations and financial instruments in the financial income, an impairment loss is to be calculated on a profit-making basis in a successful way.
Federal arrests in final accounts
§ 81. (1) Federal arrests according to § 82 BHG 2013, which have been adopted by the Federal Minister of Finance or the Federal Minister of Finance on the basis of statutory appropriations, shall be presented in the final accounts.
(2) The ID and the presentation of the business cases in connection with the Federal Disclaimer of Liability have to be found in the results, assets and financial statements as well as in the notes to the financial statements in the BHG 2013 ,
(3) The contingent liabilities are to be determined from the inherited liabilities:
| 1. |
the state of the federal arrests for 1. Jänner of the financial year, |
|||||||||
| 2. |
minus the financial year-end of the ports, |
|||||||||
| 3. |
less of the liability in the financial year, |
|||||||||
| 4. |
-or less exchange-rate differentials for foreign-currency liabilities, |
|||||||||
| 5. |
plus the financial year of newly pledged liabilities and |
|||||||||
| 6. |
Minus the provisions for liabilities in accordance with § 55. |
|||||||||
(4) The obligations assumed by the Federal Government are in each case subject to the statutory liability framework.
Section 7
Retention of accounting documents and documents
General storage
(§ 105 BHG 2013)
§ 82. (1) All accounting documents and records, including the monthly proofs, shall be kept for seven years in a safe and orderly manner. The period shall begin at the end of the financial year to which the documents and prescriptions relate. In addition, accounting documents and records shall be kept for as long as they are relevant for the taking of evidence in pending proceedings.
(2) The excretion and destruction of accounting documents and documents before the expiry of the retention period referred to in paragraph 1 shall be admissible only if the documents in question are of secondary importance and the documents in question are of secondary importance. Traceability of the building on the basis of other documents or enrolments is still possible. The competent budgetary authority may only approve the excretion and destruction with the agreement of the Federal Minister for Finance or the Federal Minister for Finance and the Court of Auditors.
(3) The retention of the accounting documents and notes is in principle the responsibility of the BHAG.
(4) By way of derogation from paragraph 3, the competent bodies of the federal government shall be responsible for the storage of the accounting documents and documents.
| 1. |
the conversion rates are conducted in other accounting circles in accordance with Article 39 (4), |
|||||||||
| 2. |
the accounting records shall be kept by the paying agencies in accordance with § 71 until the settlement of the accounts, |
|||||||||
| 3. |
the participation of the BHAG in the settlement is not mandatory, or |
|||||||||
| 4. |
this is determined by special regulations pursuant to § 2 para. 1 and the retention according to § 83 para. 3 is provided for. |
|||||||||
Storage in digital form
(§ 106 BHG 2013)
§ 83. (1) The retention of the accounting documents and records shall in principle take place in digital form until the expiration of the retention period on data carriers referred to in § 82 (1).
(2) The accounting documents and records of a building are to be kept in the HV-system. In exceptional cases, the accounting documents and records can be stored in a separate storage system (electronic archive), which ensures secure and reliable data access from the HV system.
(3) The retention of accounting documents and records may take place outside the HV system if this is used for administrative simplification and the security of the building and the control function of the executive bodies are maintained. Only with the agreement of the Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors, the competent budgetary authority may approve the storage of documents outside the HV system.
(4) Within a reasonable period of time, the competent institution shall make available the necessary tools to make the data recorded in digital form visually readable and, where necessary, without any means of assistance. to teach readable, durable rendering.
(5) The accounting documents in paper form are to be brought into a digital form in a suitable manner, in addition to the accounting documents in accordance with Section 84 (1), by means of correct scanning in an application of the HV system; and to be stored electronically in the archives of the HV system or by scanning in an electronic archive according to the last sentence of paragraph 2. Accounting documents in paper form can then be immediately destroyed-if the completeness and correctness of the scanned documents have been verified.
Physical Storage
(§ 107 BHG 2013)
§ 84. (1) accounting documents, which are not suitable for storage in digital form in accordance with § 83 because of their size, nature or other reasons, are physically-as soon as the case has been completed-seven years in a safe and ordered manner storage. Where necessary, the paper documents shall also be kept for a period of seven years.
(2) The physical storage referred to in paragraph 1 shall be set up in such a way that the documents relating to the respective clearing operations shall be available at any time. The documents shall be kept separate from financial years and accounting circles and shall be kept in accordance with the accounts within the financial year. Where documents relate to a number of financial years, they shall be kept in accordance with the last financial year referred to. If the documents refer to more than one settlement, they shall be kept in order by accounts. Accounting documents relating only to other constituencies shall be kept in the proper order of these accounting circles. Within the objective order, the documents shall be kept in chronological order.
5. TEIL
Cost and benefit calculation
Section 1
General
Scope
(Section 108 (1) of the BHG 2013)
§ 85. The provisions of the 5. In part, the design of the cost and benefit account for budget-leading positions according to § 7 (1) Z 1 and 2 BHG 2013,
| 1. |
who are involved in the leadership of the federal budget, |
|||||||||
| 2. |
which are directly connected to the federal government's automated financial management, and |
|||||||||
| 3. |
which have to be paid in accordance with § § 108 to 110 of the Federal Law on the Law of the Federal State (BHG) 2013. |
|||||||||
Subject matter and principles
(§ 108 BHG 2013)
§ 86. (1) The institutions pursuant to Section 7 (1) (1) (1) and (2) of the BHG 2013 shall have an invoice system with the following components within the framework of the cost and benefit calculation:
| 1. |
the cost-benefit calculation, |
|||||||||
| 2. |
the cost centre bill and |
|||||||||
| 3. |
the performance statement. |
|||||||||
(2) The institutions pursuant to Section 7 (1) (1) (1) and (2) of the BHG 2013 have to observe the following principles in the management of the cost and benefit calculation:
| 1. |
The cost and benefit calculation is to be considered as a full cost calculation. |
|||||||||
| 2. |
The costs and revenues are to be divided into cost accounting objects in a comprehensible manner. |
|||||||||
| 3. |
The collection and settlement of the costs and proceeds shall be carried out on the basis of receipts. If there is no proof, a corresponding documentation must be provided. |
|||||||||
| 4. |
The accounting period shall be the period of one quarter of the calendar year. In order to increase the information content, it is also possible to select lower periods than the quarter for invoicing, whereby different accounting periods must in any case be divisible by means of full calendar months. |
|||||||||
| 5. |
Costs are to be recorded only once. |
|||||||||
| 6. |
In principle, the allocation of costs has to be done according to the causal object on the corresponding consignment objects. The costs are to be assigned to those account objects for which there is a budget cover in the same detail budget. If the costs of the polluter or the polluter are allocated to a detailed budget in which the budget cover does not exist, the costs are not in the detail budget of the polluter or the polluter, but on a contation object of the budget carrier's detailed budget or budget carrier budget. In these cases, the allocation of the costs to the conting objects of the polluter or the polluter shall be carried out exclusively by means of secondary cost types for the mapping of internal value flows. If an allocation of costs to the consecting objects of the polluter or the polluter is not possible or is possible only with considerable effort, a settlement with the aid of settlement keys has to be made to the consecting objects of the polluter-in-person or the polluter. |
|||||||||
| 7. |
The cost and benefit calculation shall be based on the lowest possible amount of funds and the maximum possible significance with regard to completeness, accuracy and timeliness. |
|||||||||
| 8. |
The cost and benefit calculation is part of the federal government's budget. |
|||||||||
Section 2
Cost calculation and cost groups
Cost calculation
§ 87. (1) In the cost calculation, it is to be documented which costs, differentiated according to species and at what level within a settlement period are incurred.
(2) Costs shall be charged to the consumption or consumption of economic goods or services derived from the income statement, assessed in cash, which shall be used for the production, supply and utilization of public services, and for the purposes of: Maintenance of the readiness to perform within a period has been incurred. Redeeming is the income derived from the income statement from the provision of public services.
(3) The expenses incurred in the context of budgetary management shall be borne by the cost of surpassing the proceeds of the proceeds. If the cost and performance calculation are subject to time limits, these are to be presented separately in the case of the respective cost group as a time-limited cost. If factual boundaries are made in the cost and performance calculation, the purpose of this is to use the dedicated account objects.
(4) Calculated costs are not to be charged in the cost and performance calculation.
Cost Card Groups
§ 88. (1) The cost types shall be fully and clearly assigned to the following cost groups:
| 1. |
Primary costs: |
|||||||||
| a) |
Personnel costs |
|||||||||
| aa) |
Non-disponible personnel costs |
|||||||||
| bb) |
Disponible Personnel Cost |
|||||||||
| b) |
Operating costs |
|||||||||
| aa) |
Remuneration |
|||||||||
| bb) |
Materials and consumables |
|||||||||
| cc) |
Rent |
|||||||||
| dd) |
Maintenance |
|||||||||
| ee) |
Communication |
|||||||||
| ff) |
Travel |
|||||||||
| gg) |
Works Services |
|||||||||
| hh) |
Personnel training, training conditions |
|||||||||
| ii) |
IT Cost |
|||||||||
| jj) |
Transport by third parties |
|||||||||
| kk) |
Presence and civil service |
|||||||||
| b) |
Depreciation |
|||||||||
| mm) |
Other operational costs |
|||||||||
| c) |
Revenue |
|||||||||
| 2. |
Secondary costs |
|||||||||
| 3. |
Deviations |
|||||||||
| 4. |
Transfer costs and other neutrality costs: |
|||||||||
| a) |
Transfer Cost |
|||||||||
| b) |
Other neutrality |
|||||||||
| aa) |
General neutrality |
|||||||||
| bb) |
HeeresAnnexes |
|||||||||
| cc) |
Value adjustment, receivables depreciation |
|||||||||
| c) |
Transfer income and other neutral yield |
|||||||||
| aa) |
Tax and customs revenue |
|||||||||
| bb) |
Transfer income. |
|||||||||
(2) Primary cost types shall include costs and revenues derived from the income statement.
(3) Secondary cost types are used to figure out value flows in cost accounting. For the offsetting of costs between cost centers (including internal services, which are run as cost centers) and the offsetting of costs on cost carriers (external services), secondary cost types are provided by the Federal Minister for Finance or the Federal Minister of Finance.
(4) The Cost Group "Transfer Expenditure and Other Neutral Expenditure" (par. 1 Z 4) are those expenses or to allocate income that is not related to the provision of services and performance. These are to be shown on their own account objects.
Section 3
Cost center bill and simplified cost and benefit calculation
Cost center invoice
§ 89. (1) Cost points shall be made according to organisational, functional, spatial or accounting aspects.
(2) The cost centres must be structured hierarchically and in accordance with the organization organisation (standard hierarchy). In addition, additional cost center hierarchies and cost control groups can be used.
Default Model
§ 90. (1) In order to make the results of the budgetary positions comparable in accordance with § 7 (1) (1) (1) and (2) of the BHG 2013, the cost-based accounts between the cost centres shall be designed in accordance with the standard model according to the second paragraph of the Federal Republic of Germany.
(2) The standard model for cost centres is divided into five levels:
| 1. |
Level of budgetary authority buildings in accordance with Section 7 (1) (1) (1) and (2) of the BHG 2013, |
|||||||||
| 2. |
Level for internal service providers of the budget-leading bodies according to § 7 paragraph 1 Z 1 BHG 2013, |
|||||||||
| 3. |
Level for external service providers of the budgetary authority according to § 7 paragraph 1 Z 1 BHG 2013, |
|||||||||
| 4. |
Level for internal service providers of the budget-leading bodies according to § 7 paragraph 1 Z 2 BHG 2013 and |
|||||||||
| 5. |
Level for external service providers according to § 7 paragraph 1 Z 2 BHG 2013. |
|||||||||
| If necessary, after approval by the Federal Minister of Finance or the Federal Minister of Finance, an additional level may be added for budgetary positions according to § 7 Abs. 1 Z 2 BHG 2013, with the presentation of the internal Fourth-level services (par. 2 Z 4) shall not be affected. The billing system, which is predetermined in the standard model, is independent of the standard hierarchy of cost centers in § 89 (2). |
||||||||||
(3) Performance relationships within a subdivision are, if appropriate and not already shown in the results statement, comprehensible and transparent in the cost and performance calculation.
(4) Costs of cost centres of pre-stored levels are to be offset, if internal services are concerned, at cost centres of downstream levels or, if external services are affected, to external services (Section 93 (2)). The calculation of the second level (par. 2) to the fourth level (paragraph 2) 2 Z 4), however, if internal services are concerned, is not allowed. It is also possible to offset the costs of the costs of the downstream levels and the costs of internal and external services (section 93 (2)) at the cost centres of upstream levels, as well as a mutual settlement of the costs of services. not allowed between two cost centres. Within a single level, invoices between different cost centers are not permitted. Apart from this, the mapping of line performances in the respective level is excluded.
(5) The Federal Minister of Finance or the Federal Minister of Finance shall set out the keys for the settlement of the internal services in a uniform manner for all vacancies in accordance with Section 7 (1) (1) (1) and (2) of the Federal Financial Regulation (BHG) 2013. By way of derogation, these budgetary positions may, in agreement with the Federal Minister for Finance or the Federal Minister for Finance, use alternative keys if they are to be made to a greater or comparable degree of accounting accuracy .
(6) Comparable detailed budgets of a breakdown shall be set out in the cost and benefit calculation according to the same principles.
Simplified cost and benefit calculation
(§ 109 BHG 2013)
§ 91. (1) Budget management bodies according to § 6 (1) Z 1 and 2 BHG 2013 and budget management bodies in accordance with § 7 paragraph 1 Z 2 BHG 2013 may, in agreement with the Federal Minister of Finance or the Federal Minister for Finance and the Court of Auditors, be simplified cost-and performance calculation according to § 109 BHG 2013. The simplified cost and benefit calculation is to be documented in accordance with § 97.
(2) In the choice of the simplified model of the cost and benefit account, the performance definition of the internal services (section 93 (2)) can be based on the performance groups or an internal collection performance, which includes all internal services, limit. Mixed models in which certain internal performance groups or Internal services are explicitly presented, are optional. The performance definition of external services (Section 93 (3)) can be limited to an external performance per area of responsibility per budget-leading position.
(3) In the sense of Section 90 (6), similar budgetary positions of a breakdown, which choose the simplified model of cost and benefit calculation, are to be taken into account with the same design of the model.
Section 4
Performance Accounting
Performance Accounting
§ 92. The performance calculation forms a basis for the calculation of performance indicators, with the help of which a business management of the institutions is supported. The following tasks shall be carried out within the framework of the performance calculation:
| 1. |
the definition and description of the performance provided by an institution; |
|||||||||
| 2. |
Recording the amount of power by measuring the quantity or performance time or estimate for the purpose of calculation of the power and |
|||||||||
| 3. |
Calculation of performance. |
|||||||||
Performance Definition
§ 93. (1) A performance is the result of a completed work process consisting of a series of objectively related work steps. Services may also be composed of partial performances. Services must be defined in such a way that a link to the information on the impact orientation as well as to the measures and services listed in the Resource, Target and Performance Plan (§ 45 paragraph 1 Z 3 BHG 2013) can be established and that: control-relevant measures can be formed.
(2) Services are classified as either internal or external, depending on whether they are addressed to a customer or a customer (recipient, recipient, user or user) within or outside the budgetary management bodies according to § 6 para. 1 BHG. In 2013. The internal services are in advance for the external services. The internal services and their summary of the performance groups are to be determined by the Federal Minister of Finance or the Federal Minister of Finance in agreement with the Court of Auditors.
(3) The institutions shall document the internal and external services in the form of hierarchically structured service catalogues. The catalog of external services is to be divided into roles, business units, performance groups and services.
Performance Capture
(§ 110 para. 1 BHG 2013)
§ 94. (1) The internal and external performance shall be recorded by the institutions in terms of volume or time. The quantitative detection means the collection of the quantity of power in units which can be counted.
(2) The time of attendance of the employees of the Federal Institutions is composed of times which can be directly assigned to the services (time of service), and times which are not directly assigned to the services (auxiliary time). The performance time is determined either by time recording or at least by a percentage estimate of the distribution of the power time on the individual services. It is to be distinguished according to employee categories. Aid times do not have to be reported separately, but can be applied proportionally to the directly attributable performance times.
(3) In the case of a regular weekly service of 40 hours, the basis for the determination of the performance times from the records or percentages is to be assumed in principle from a plan value of 1 680 hours per full-employment equivalent. If the technical-organizational conditions are met, the Federal Minister of Finance or the Federal Minister of Finance can also calculate the actual hours.
(4) The recording of the recorded or estimated service hours shall be effected on a month-by-month basis. Time estimates are also made in absentia. These estimates are based either on an extrapolation of the previous periods or on empirical values. The values should as far as possible represent the annual average.
(5) The non-disponibable personnel costs collected at the cost centres and the time-limited personnel costs will be charged to the services in the form of tariffs (standard costs) for each employee category. The tariffs per employee category are to be published by the Federal Minister of Finance or the Federal Minister of Finance.
Power calculation
§ 95. The services are to be assessed in terms of cost-irrespective of whether they are internal or external services-according to the same calculation procedure. Directly responsible costs are to be calculated directly. The following clearing steps shall be carried out in the case of costs which cannot be directly attributed:
| 1. |
Calculation of the non-disponibable and time-limited personnel costs of the cost centre by means of tariffs and quantities based on the estimated or recorded performance times per employee category. |
|||||||||
| 2. |
Invoiced the disponibles and secondary personnel costs of the cost centre as actual costs in the same ratio as the personnel costs already calculated by means of tariff or on the basis of more precise recording. |
|||||||||
| 3. |
Calculation of the primary and secondary operating costs of the cost center as actual costs in relation to the performance times. |
|||||||||
| 4. |
The difference between the personnel costs calculated by means of tariffs and the personnel costs actually incurred by the cost center is to be reprocessed in proportion to the personnel costs already calculated by means of the tariff. |
|||||||||
Section 5
Organization and Guide
Organization
(§ 110 para. 2 BHG 2013)
§ 96. (1) The Federal Minister of Finance or the Federal Minister for Finance, together with the Court of Auditors, supervises the uniform design of the cost and benefit account.
(2) The institutions shall collect the data necessary for the implementation of the cost and performance calculation and shall process them within the framework of the Federal Government's automatic financial statements.
(3) The results of completed accounting periods of the cost and benefit statement shall be at the request of the Federal Chancellor, the Federal Minister of Finance or the Federal Minister of Finance or the Court of Auditors of the budgetary management bodies (if necessary to explain) and to submit them.
Manual of cost and benefit calculation
§ 97. (1) The Federal Minister of Finance or the Federal Minister of Finance shall submit a cost and performance accounting manual to the Federal Minister of Finance or the Federal Minister of Finance before the operating costs of the accounting system. The Federal Minister of Finance or the Federal Minister of Finance releases the handbook in agreement with the Court of Auditors.
(2) The cost and performance accounting manual is used, on the one hand, to document the design-compliant design of the cost and benefit calculation and, on the other hand, provides an instruction manual for the operational operation. The cost and performance accounting manual shall be kept up-to-date and shall include at least the following contents:
| 1. |
Determination of the objectives of the cost and benefit account in the resort, |
|||||||||
| 2. |
Organization of cost and performance accounting, definition of tasks, allocation of responsibilities and responsibilities, |
|||||||||
| 3. |
Master data lists, including the hierarchical structure of cost centers and cost carriers, |
|||||||||
| 4. |
Performance catalogue, description of external services, |
|||||||||
| 5. |
Performance relationships, settlement relationships, order of settlement, final work, reporting, forms and |
|||||||||
| 6. |
Conformity confirmation with regard to the provisions of the 5. Part of this Regulation. |
|||||||||
6. TEIL
Payment transactions
Section 1
General information on payment transactions
Principles governing payment transactions
(§ 111 BHG 2013)
§ 98. (1) The execution of the payment transactions of the Federal Government is in principle the responsibility of the responsible executing bodies (BHAG, paying agencies). For the settlement of the inability to pay for payments, it is necessary for organisational units, provided that it is
| 1. |
a budget-leading entity that manages a detailed budget |
|||||||||
| 2. |
a facility for which individual payment transactions are required in justified cases on the basis of deposits and withdrawals; or |
|||||||||
| 3. |
Entities administered by the Federal Government, or |
|||||||||
| 4. |
Entities administered by persons appointed by the Federal Government |
|||||||||
| is to create an account with a credit company and to set up a corresponding allocation to this account in the HV system, in order to ensure that the deposits and withdrawals of this organisational unit are properly invoied. |
||||||||||
(2) Payment transactions shall in principle be handled cashless by the BHAG. Cashless payment transactions shall be understood to mean all forms of payment in respect of which payment is made via the bank accounts established at the credit institutions for the institutions of the Federal Government. Deposits by a payer or a payer shall also be deemed to be cashless if the amount is paid in cash to a credit institution or if the amount is paid to a person entitled to receive or to receive a person entitled to receive a payout. of a statement bar.
(3) Cash payments shall be limited to the extent to which they are necessary. The payment of cash payments is the responsibility of the paying agencies. They may grant cash advance payments to certain staff members in individual cases where this is necessary. BHAG will only be able to handle cash payments if it is to be commissioned in accordance with Section 9 (4) of the BHG 2013.
(4) The payment transactions of the representative authorities of the Republic of Austria abroad may be carried out if there are factual, local or organisational requirements with the agreement of the Federal Minister of Finance or the Federal Minister for Finance via another bank account at a foreign bank without the participation of the BHAG. The booking of the bank statements has to be made by the BHAG.
Payments and claims on the due date
§ 99. (1) Payments shall, in principle, be made by the executing institution in accordance with its maturity. Disbursements may be made before the due date has been reached, if this is the result of payment favors. In such cases, payment favors are to be exploited in the best possible way.
(2) Claims shall, in principle, be recognised by the budgetary authority at the time of its creation in the HV system and by the debtor or the debtor, taking into account the maturity date and the payment facilities granted .
(3) Unfulfilled requirements of the Federal Government shall be required by the executing institution after the expiry of a two-week period of grace, unless otherwise determined by the competent budgetary authority (e.g. the determination of the limits of the amount, the renunciation). If the reminder remains unsuccessful, this should be brought to the attention of the budget-leading body, which in such cases has to determine the appropriate further course of action in compliance with the statutory provisions.
Accounting for claims and commitments
§ 100. (1) If a person entitled to receive or a receiving person is entitled to claim against the Federal Government and demands of the Federal Government against the same persons entitled to receive or receive the same, they shall, if they are within a detailed budget, be entitled to against each other according to § 1438 of the General Civil Code (ABGB), JGS No. 946/1811. If the federal government's budget-leading positions are also known outside of its own detailed budget, it is also to be set up within the federal government. In accordance with existing regulations and agreements, the claims must be correct (undisputed or unenforceable) and similar (both monetary claims). The maturity of both claims must already be established and no other obstacles may be accepted by the offsetting. The executive body shall examine the existence of the conditions. In case of doubt, the decision of the authorising officer or of the authorising officer shall be obtained.
(2) exempted from the offsetting are claims of the federal government which originate from assigned payments (statutory, administrative or contractual purpose) or with a repayment obligation in the event of non-compliance with one of the The condition or condition of payment of the payment purpose is to be achieved.
(3) The Federal Government's payment obligations, which exceed EUR 7 000 (including VAT), are to be considered for the securing of federal tax claims on a case-by-case basis to a settlement possibility. This is to be followed in accordance with the guidelines adopted by the Federal Minister of Finance or the Federal Minister of Finance for the EilMessage Procedure.
(4) The receiving entitled or receiving entitled person shall be notified in writing about the offsetting. The declaration of settlement shall be made by the competent executing institution, either to the receiving or receiving authorities.
Agreements with credit institutions
(Section 111 (3) of the BHG 2013)
§ 101. Agreements with credit institutions on the implementation of federal payment transactions may only be concluded by the Federal Minister of Finance or the Federal Minister of Finance. The institutions of the Federal Government, in particular the executive bodies, shall ensure that all staff of their sphere of activity entrusted with the tasks of payment transactions are brought to the knowledge of those arrangements. The agreements with the credit institutions are to be available online via the intranet of the Federal Ministry of Finance in the current version.
Section 2
Giro Payment Transport
Bank accounts for payment transactions
(Section 111 (2) of the BHG 2013)
§ 102. (1) In the case of the Austrian Postbank and the Oesterreichische Nationalbank, each bank account shall be held responsible for the settlement of the Federal Government's payment transactions.
(2) A bank subaccount shall be opened for the settlement of cashless payment transactions per detail budget in respect of the main bank accounts of the credit institutions referred to in paragraph 1. In agreement with the Federal Minister of Finance or the Federal Minister of Finance, additional bank secondary accounts can be opened for special situations.
(3) The sums of the commodity and direct debits of each bank by-account are transferred to the bank sub-account, which are transferred to the bank account at the same time, so that the bank sub-accounts and bank secondary accounts do not have balances. The executing bodies shall be notified by the account-leading credit institution through the transfer of bank account statements via the credit and direct debits on the bank sub-accounts and bank secondary accounts. In the bank account statements of the bank main accounts, the daily turnover amounts of the associated bank subaccounts and in the bank account statements of the bank sub-accounts are shown the daily turnover totals of the associated bank secondary accounts.
(4) The opening, closing and other administration of bank sub-and bank secondary accounts, in particular the definition of the requirements for the order drawing (common drawing), is the responsibility of the Federal Minister of Finance or the Federal Minister of Finance for Finance in agreement with the competent budgetary authority. In the case of bank accounts or other bank accounts, the Federal Minister of Finance or the Federal Minister of Finance may, in agreement with the Court of Auditors, approve a single drawing if, on the basis of organisational, technical For reasons of business use, it is customary and necessary and provided that no other form of direction is provided for. The opening of a bank sub-account will be initiated on the occasion of the establishment of a budget-leading authority in accordance with Section 7 (1) Z 2 of the BHG 2013. The opening of a bank by-account shall be made at the request of the budget-leading body by means of its budgetary management body.
(5) In addition to bank sub-accounts and bank accounts, other bank accounts may also be opened with the agreement of the Federal Minister of Finance or the Federal Minister of Finance, if it requires special local or objective conditions and the expected guthabas are insignificant for the summary and general availability of the federal funds. The Federal Minister of Finance or the Federal Minister of Finance shall, by means of the competent budgetary authority in each case, present the necessary conditions for the opening of the budget.
(6) The opening of another bank account for the implementation of payment transactions for a legal entity administered by the Federal Government does not require the approval of the Federal Minister of Finance or the Federal Minister of Finance.
(7) As soon as the conditions for the continuation of a bank account are no longer fulfilled, the bank account closure shall be made by that institution which has initiated the opening. In the event of the closure of other bank accounts, provisions shall be made on how to use an all-case balance and how to deal with future payment transactions.
(8) BHAG shall be notified immediately of any bank account opening or closure.
Signatories
§ 103. (1) In the case of bank accounts established at credit institutions for payment transactions, provisions may, in principle, be carried out jointly by two staff members (principle of common drawing).
(2) Only employees of the BHAG shall be entitled to be entitled to a subscription to the bank subaccounts. This also applies in principle to bank secondary accounts and other bank accounts. Exceptions are to be determined in agreement with the Federal Minister of Finance or the Federal Minister of Finance. In the case of the granting of the right of drawing, consideration shall be given, in particular, to the incompatibility and infestation provisions. The granting of the right of drawing has to be made in writing by the BHAG.
(3) The provisions of the first sentence of the first sentence of paragraph 2 of this Regulation shall apply to bank accounts which are used to apportion funds in accordance with Section 50 (3) of the BHG 2013, in respect of which a special urgency is given for the perception of futures transactions. Such bank accounts may be provided by the competent budgetary authority. The BHAG shall be informed subsequently of the provisions taken.
(4) In any case, the BHAG shall store a signature sample from each or each of the authorized signatories and to keep it secured. A further signature sample shall be transmitted to the account-leading credit institution for control purposes. The signatures shall be confirmed in writing by the head of the BHAG or by their deputy or his deputy by signature, together with a valid stamp of the stamp, and the head or head of the Have been shown to bring to the attention of the budget.
Transfer orders to credit institutions
§ 104. (1) transfer orders to credit institutions shall, if agreed with the credit institution, be issued by electronic banking, otherwise in writing.
(2) The personal signature of two authorised signatories is required for the order drawing, unless an individual drawing has been approved in accordance with Section 102 (4). Transfer orders in paper form are also to be provided with a valid stamp imprint in addition to the individual signatures. If the credit transfer is initiated by electronic banking, the contract shall be drawn up in accordance with the agreements concluded between the Federal Government and the credit institution concerned.
(3) Rejection orders with similar payments may be combined into a collective order if this is appropriate and if the work is easier to work. The collective order shall specify the total amount and the number of individual orders. The order drawing in accordance with paragraph 2 is required only for the collection order, and for the individual orders it contains, it can be omitted. With the subproduction of the collection order, the signatories also assume the responsibility for the correctness thereof. The unfinished individual orders, the correctness of which is to be ensured on the occasion of the booking of the building, must be connected to the collection order. Each collection order issued shall be entered in a proof of use, which shall contain the order number, the order total and the date of the exhibition.
(4) Underbuilt collection and transfer orders shall be forwarded to the respective credit institution.
(5) In the event of a failure of electronic banking, the payment transactions shall be maintained with the appropriate measures determined by the Federal Minister of Finance or the Federal Minister of Finance.
(6) If, after a contract has been sent to a credit institution, but before its execution or before the due date of maturity, it is clear that a payment is not to be made, the corresponding individual contract or, where appropriate, the Collection order in accordance with § 40 of the Payment Services Act (ZaDiG), BGBl. I n ° 66/2009. The revocation shall be made at the credit institution, in the case of disbursements by post offices (cash statements) also at the issuing post office. The revocation shall be made in writing and shall be made in a cheque form. In particularly urgent cases, revocation shall be permitted in advance by means of an electronic communication. Compliance with the revocation is to be monitored in a suitable manner by the BHAG. The revocation of a collection order must be noted in the proof of use. If the execution of the revocation leads to a credit on the bank account at the account-leading credit institution, the corresponding amount shall be treated as a repayment.
IT-Implementing Order
§ 105. (1) If payment entitlements or payment obligations are processed in an automated IT procedure and the results are processed by an IT service provider or an IT service provider within the meaning of § 103 (3) BHG 2013 to the credit institution Payment execution shall be carried out directly and by means of an IT implementation order. The data necessary for the implementation of automated payment transactions must be prepared and forwarded in the form of a data collection which is machine-readable for the credit institution; the relevant Federal Minister, or ensure that the relevant Federal Minister is not able to change the content of the data.
(2) An IT implementing order shall be kept by two employees responsible for data processing (common drawing according to § 103 (1)) of the IT service provider or the IT service provider, secured and to the credit institution. , The two signatures also confirm the correctness of the data processing according to § 103 (3) BHG 2013.
(3) IT implementation orders shall be made in writing by authorized signatories of the IT service provider or by the IT service provider. The IT service provider or the IT service provider shall keep a signature sample secured by each employee or each of the authorized agents. A further signature sample shall be transmitted to the account-leading credit institution for control purposes. The signatures are in each case by the head of the IT service provider or the IT service provider, and by the Federal Minister of Finance or the Federal Minister of Finance by applying a view note including a valid Stamp imprint to be confirmed in writing.
Payments in the payment of giro payments
§ 106. (1) The Federal Government's payment entitlements shall, in principle, be subject to cashless payment on the bank sub-, bank secondary accounts or other bank accounts set up for the budget-leading positions of credit institutions. The payer or the payer shall be required to pay for payment by invoice or other payment request. The following information shall be disclosed in the payment request:
| 1. |
the name of the budget-leading body; |
|||||||||
| 2. |
bank account (IBAN, BIC), |
|||||||||
| 3. |
the amount of payment including currency (in principle in euros, except for foreign currency accounts), |
|||||||||
| 4. |
the intended use (e.g. the number of business), |
|||||||||
| 5. |
the maturity of the payment and any payment terms and conditions, and |
|||||||||
| 6. |
the VAT identification number (UID number). |
|||||||||
(2) An appropriate bank account shall be credited to a corresponding bank account, which shall be credited to cash in cash. The order to be credited by the post office is to be made by the BHAG in writing.
(3) The deposits shall be withdrawn without delay for the repayment of the claims against the respective payer or the respective payer, the first to be satisfied by the due date according to the earlier claim, provided that the payer or the payer has not indicated the purpose of the payment or that the payment is made easier. Unless otherwise specified in the case of partial payments, the amounts paid in order to pay a claim shall first be used to cover the additional charges connected with the principal claim and shall not be applied to the principal claim until the balance has been paid. to be counted.
(4) In the case of recurring deposit payments, the recovery of amounts may be required by a budget-leading body from the account of a payer or a payer (authorisation of such a payer). The declaration of consent of the payer or the payer is to be connected to the acceptance order on the occasion of the first-time arrangement. As a further consequence, an indication of the existing declaration of consent in the acceptance arrangement is sufficient. If the declaration of consent does not exist, the declaring body shall arrange for the declaration of consent to be collected.
Payouts in Giropayment transactions
§ 107. (1) withdrawals by means of a cashless transfer shall be made to the bank account referred to by the receiving or receiving authorized person. In the absence of an express designation, a bank account for the transfer shall be used on the business documents of the persons entitled to receive the transfer or the person entitled to receive the transfer. The transfer to a savings book is not allowed.
(2) The person entitled to receive a federal financial contribution shall be entitled to receive a reception. A payout to a person who is not able to act is to be paid to Handen's legal representative or legal representative. If such or such a person is not ordered, the payment shall be filed with the court or after the court's instruction to be followed. If the person entitled to receive the payment or the person entitled to receive the payment is deceased before receipt of the payment, the Federal Government's obligation to pay shall be notified to the Court of Inheritance. A payout to an eligible person or a person entitled to receive the bankruptcy of whose assets the bankruptcy is open shall be paid to the bulk manager or the bulk administrator; in case of doubt, the amount to be paid shall be Court to deposit.
(3) The appointment of one or an authorized representative by the receiving entitled or the entitled person is to be taken into account in principle, provided that this is not expressly excluded. Empowerments which have reason to believe that a third party or a third party is to be harmed or which do not appear to be credible for other reasons must not be respected. In case of doubt, the amount to be paid shall be filed in court.
(4) Legal or administrative payment prohibitions, contractual pledges and assignment are in the case of payments by the Federal Government to the receiving entitled party or to the persons entitled to receive it from the budget-leading office in the respective institution. Payment orders must be taken into account. The BHAG shall take account of these arrangements and shall also prevent the disbursements of all other budget-leading entities by means of a payment lock and other appropriate measures, and shall inform the budget-leading authorities thereof, so that they can take this into account in their orders. In the event of non-existence of a payment obligation on the part of the household or in the case of partial or total impossibility of taking into account contractual pledges and assignment, the budget-leading authority shall have the clerk, or to notify the crusher of this.
(5) The rank of a court or administrative non-payment shall be determined by the day of the entry of the relevant document at the budget-leading position. The ranking for the settlement of payment obligations of the federal government with claims of the federal government pursuant to § 100 is based on the date of the formation of the federal government's request. A long number of non-payment bans on the same day with the third-party debtor or the third party debtor are the same as the pledge rights in the range. In the event of inadequacy of the claim against the Federal Government, the prepaid claims together with the additional charges shall be satisfied in accordance with the ratio of their total amounts. If the order of precedence is doubtful, the amount of money arising from the federal payment obligation pursuant to § 1425 ABGB shall be filed in court.
(6) In the case of recurring payment amounts, the credit institution may be charged with the payment in time for an unlimited period or for a limited period, provided that this possibility is provided by the Federal Minister of Finance or the Federal Minister of Finance with the Credit institution is agreed upon (a debit order or debit order). The acceptance of the entry by the receiving entitled or the receiving authorized person (direct debit authorisation) or for the issuing of a debit order to the credit institution may only be carried out under the following conditions:
| 1. |
It must be ensured that BHAG can properly monitor the Federal Government's disbursements on the basis of the direct debit authorization for the receiving entitled or the receiving entitled or the debit order of the federal government. |
|||||||||
| 2. |
The amounts to be recovered must be estimated in time and in terms of height. |
|||||||||
| 3. |
In the case of undue amounts, the refund must be possible within the time limit laid down in § 45 (3) of the ZaDiG. |
|||||||||
| 4. |
As a result, payment transactions must be substantially speeded up and simplified. |
|||||||||
(7) In the case of recurring payment amounts in equal amounts, the payment can also be made by means of a permanent contract. For the purpose of the payment, the information required, such as the beginning and the duration of the performance period (fixed-term or permanent) and the recurrent performance date, shall be indicated.
Section 3
Other forms of payment in payment transactions
Cheques and Money Instructions
(Section 111 (4) of the BHG 2013)
§ 108. (1) cheques and financial statements by third parties may only be accepted in justified cases and only in the necessary amount necessary for payment purposes. The redemption of the cheques and money instructions shall be made directly without cash to the respective bank account in accordance with § 102. In these cases, the debt-liberating effect shall not enter into this bank account until the payment has been received. Cheques and financial statements drawn on the Oesterreichische Nationalbank or on foreign credit institutions are at the Oesterreichische Nationalbank, all others are at the account of the bank's account-leading credit institution. shall be used.
(2) In the case of cheques received, immediately after taking over the bank account shall be placed across the front of the note, "only for settlement", and the bank account on which the sum of money shown on the cheque is to be credited shall be listed. The received financial statements must contain the name and account details of the receiving budget authority as the payee or the payee. On the back of the cheque and the financial statement, the stamp shall be printed on the receiving account and shall be replaced by the staff member or the staff member who accepted the means of payment. shall be completed. The received cheques and gelling instructions shall be redeemable directly by the competent institution at the latest on the working day following the receipt or via the BHAG to the respective credit institution referred to in paragraph 1, using the shall be forwarded for the purpose of redemption. A copy of the submission shall remain with the budget or BHAG for monitoring purposes, provided that the submission has prompted the submission of the submission.
(3) For deposits made by the payer or the payer in place of cash by handing over a cheque, the cashier or the cashier shall issue a confirmation of payment in accordance with § 112, on the In particular, it should be noted that the deposit was made by cheque and subject to payment of the payment.
(4) The redemption of the cheques and the financial statements made by the Bank shall be effected by the budgetary authority or by the executive body at which the cheque or the money order has been accepted and shall be credited to the Bank by the institution responsible for the payment of the cheque or the financial statement of the Bank. To monitor the bank account of the budgetary authority of the executive body. For this purpose, a check-up list shall be provided by a staff member or an official of the executive body responsible for this purpose, but not by the cashier or the cashier, with the following information:
| 1. |
serial number, |
|||||||||
| 2. |
Check number, |
|||||||||
| 3. |
the name of the exhibitor or the exhibitor, |
|||||||||
| 4. |
Day of the exhibition, |
|||||||||
| 5. |
money sum, |
|||||||||
| 6. |
the credit institution concerned, |
|||||||||
| 7. |
The date of routing to the redemption and |
|||||||||
| 8. |
Date of redemption. |
|||||||||
(5) The issuance of cheques for payment of a payment obligation of the Federal Government is only admissible if the recipient or the recipient of the payment credibly makes the payment credible, a payment beneficiary for the A federal government can be reached or a cash payment can be avoided. The cheque is to be issued by the BHAG on the basis of an arrangement of the budget-leading position under the guidance of the recipient data. The identity of the payee or the payee shall be required by the BHAG to provide appropriate evidence to be documented in a suitable manner. The receipt of the cheque is to be confirmed by the recipient or the recipient.
(6) cheques may only be issued by the BHAG. The exhibition is based on the Scheckgesetz (Scheckgesetz) in 1955, BGBl. No. 50, with the special feature that the cheque is to be signed by the BHAG on the occasion of the exhibition by two authorized signatories (in the form of a joint drawing). In a proof of use, the check number, the cheque amount and the date of the exhibition are to be noted. Money transfers may only be sent directly to credit institutions, the surrender to the receiving party or the person entitled to receive the payment is prohibited.
Electronic design forms
(Section 111 (4) of the BHG 2013)
§ 109. (1) The receipt and payment of payments by debit card, credit card or such equivalent forms of payment shall be permissible if a corresponding agreement of the Federal Minister of Finance or of the Federal Minister for Finance or the Federal Minister of Finance with a credit institution, and the technical-organizational requirements for the final form of action are given. In particular, electronic deformations are to be preferred if it is possible to avoid cash payments. In cases where federal payments are to be made without delay or in which the payee or the payee does not have a corresponding bank connection, the payment by the federal government has direct effect through the budget-leading Place by means of a prepaid card to be made.
(2) The approved forms shall be determined by the Federal Minister of Finance or the Federal Minister of Finance. In the case of payments, the guidelines issued by the Federal Minister of Finance or the Federal Minister of Finance shall apply.
(3) The technical-organisational set-up required for the final form of the decision shall be carried out at the request of the budget-leading authority by the competent budgetary authority and on the basis of the information provided by the Federal Minister of Finance or the Federal Minister of Finance pursuant to Section 111 (3) of the BHG 2013 agreement with the respective credit institution.
Section 4
Barpayments and safekeeping of valuables
Cash payments
(Section 111 (1) of the BHG 2013)
§ 110. (1) The settlement of cash payments shall be the responsibility of the paying agencies. BHAG may only settle cash payments in the context of an order pursuant to § 9 para. 4 BHG 2013.
(2) Cash payments shall be limited to the extent to which they are necessary. Payments can only be made in cash, unless otherwise specified by law.
| 1. |
in particularly urgent cases, |
|||||||||
| 2. |
if special payment terms are to be achieved, or |
|||||||||
| 3. |
if the cash payment is in accordance with the commercial consumption. |
|||||||||
(3) Cash payments shall be restricted locally, temporally and in terms of personnel, in accordance with local requirements. It shall in principle only
| 1. |
in appropriately equipped terminal rooms, |
|||||||||
| 2. |
during the fixed cash-hours and |
|||||||||
| 3. |
by certain officials (cashier or cashier). |
|||||||||
| The cash desk hours and the names of the cashiers and the cashier are to be seen together with the records in the cash register room. |
||||||||||
(4) The limitations of paragraph 3 shall not apply if:
| 1. |
cash flows can only be perceived outside the checkout area, |
|||||||||
| 2. |
the Federal Republic of Germany has acquired a federal government or a federal government service in which an immediate payment is made to secure the payment entry or after the commercial use; or |
|||||||||
| 3. |
The Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors have agreed, by way of the competent budgetary authority, to the special local or objective conditions. |
|||||||||
| In the exceptional cases referred to above, it is necessary to ensure that the verification of the completeness of the payment receipts and exits, as well as the correctness of the cash stock, is possible and that the safe custody of the means of payment during and outside the of the service hours. |
||||||||||
(5) Before any payment is made, the cashier or the cashier shall have the right to ascertain whether the recipient or the recipient is entitled to receive the money. If there are any doubts, the person who has the order or who has issued the order shall be subject to the question of revoiials. The addressee or the recipient shall, if the recipient or his/her right of reception is not in doubt, prove their identity or identity by means of an official photo identification document. In so far as another person entitled to a takeover or another person entitled to a takeover is to be paid, the person or the other person entitled to a transfer shall, in addition to his or her name, prove the transfer authorization and the receipt on the confirmation of payment by means of a the corresponding additive. In the event of a payment to a recipient or a recipient who is not unskilled or who, for other reasons, is unable to provide a signature, a signature shall be replaced by a signature and the identity shall be replaced by: to prove an official photo ID. The identity characteristics of the official photo ID shall be recorded by the cashier or the cashier.
(6) In the case of deposits in cash, the validity and the full count of the means of payment shall be considered in the presence of the payer or the indentor.
Cash gain
§ 111. (1) The paying agencies shall be provided with cash to the extent necessary for the settlement of cash payments. Cash reinforcements shall be requested in writing by the paying agent manager or the head of the paying agent at the BHAG. The cash reinforcements requested shall be made available by means of a postal order, cheque or other forms suitable for cash provision. The more detailed provisions on the approved forms of deployment are determined by the Federal Minister of Finance or the Federal Minister of Finance, taking into account the economic transport.
(2) In the case of cash reinforcements, the provision of Section 106 (2) shall not apply.
(3) The cash reinforcements received shall be entered by the paying agent in records in accordance with § 71 (2). The payment receipt of the paying agency or the account information of the account-leading credit institution shall be used as proof.
(4) The amount of cash reinforcements issued shall be the result of accounts corresponding to the BHAG.
Notes on cash payments
§ 112. (1) All withdrawals and disbursements are traceable, correct and fully recorded in the amount of the invoice. The deposits and disbursements made are to be proved, both individually by means of receipt, and continuously collected in the records according to the provision of section 71 (2).
(2) A payment confirmation shall be issued on the occasion of any entry or withdrawal in cash.
| 1. |
The deposit confirmation shall be issued in triplicate and shall be completed by the cashier or the cashier, the first copy of which shall serve as proof of the records in accordance with Section 71 (2), the second copy for the One or more of the depositors shall be determined and the third copy shall remain as a receipt at the cashier or the cashier. |
|||||||||
| 2. |
The confirmation of payment shall be issued in two copies and shall be completed by the recipient or the recipient, the first copy being used as proof of the records in accordance with § 71 para. 2 and the second copy as Receipt remains at the cashier or the cashier. The issuing of a confirmation of payment may not be issued if the payee or the payee is following a payment receipt. |
|||||||||
(3) The following information shall be recorded in the payment confirmation:
| 1. |
the name of the budget-leading body, |
|||||||||
| 2. |
continuous confirmation number, |
|||||||||
| 3. |
payment amount, including currency unit, |
|||||||||
| 4. |
The name of the payer or the payer, or the payee or the payee, |
|||||||||
| 5. |
Payment Reason and |
|||||||||
| 6. |
Date of issue and signature. |
|||||||||
(4) At the end of a settlement period and before each handover of the cash transactions to another person, the records shall be concluded in accordance with Section 71 (2). The conclusion shall be made in such a way as to ensure that:
| 1. |
the deposits and disbursements have been summed up and a balance of balances is formed, |
|||||||||
| 2. |
the conformity of the actual cash stock with the status of the records is controlled; and |
|||||||||
| 3. |
the conformity, |
|||||||||
| a) |
if it is a physical box, it must be confirmed by the date and signature, |
|||||||||
| b) |
provided that they are recorded in an electronic box office approved by the Federal Minister of Finance or by the Federal Minister of Finance, by means of a closing booking and a paper printout on the last balance sheet under to confirm the date and signature of the document, or |
|||||||||
| c) |
in the case of recordings directly in the HV system, by means of a final booking as well as a paper printout on the last balance sheet, with the date and signature of the final balance; the final booking in the HV system is considered as one Transfer immediately to the BHAG BHAG by the issuing authority or by the issuing authorized settlement arrangement with the relevant accounting-relevant documents. |
|||||||||
| The voting of the records according to lit. a to c can be made at any time if required. |
||||||||||
(5) Where a difference is found in the voting of the records referred to in paragraph 4, the difference shall be resolved immediately, otherwise the amount shall be deemed to be a deposit (in the case of a fixed surplus of cash) or as a payout (in the case of a fixed amount of cash) or a detected defect, if not immediately replaced by the cashier or the cashier.
Custody of cash
(§ 112 BHG 2013)
§ 113. (1) The cash stock shall be limited to the extent necessary for the disbursements. Cash which is not required shall, in principle, be paid on the same day to the account of the account of the budgetary authority or, in the absence of such a cash, to that of the competent budgetary authority with which the settlement ratio exists. This shall also apply to cash, which cannot be held in a secure way under the following provisions.
(2) The cash room shall be subject to a lockable room appropriate to the extent of cash payment transactions. The box office room is to be held locked outside of service hours. The safety devices, such as burglar-proof doors, secured window access, alarm system, etc. shall be set up in accordance with the state of the art and in consideration of the amount of cash to be stored and other valuables.
(3) The cash is to be held in lockable, burnt-in and fire-proof cash boxes, such as tank cabinets, steel cabinets or safes with a key or a digit lock. During the cash desk hours, only the cash needed is to be stored outside the cash box in lockable cartridges or compartments. The safekeeping of the keys is the responsibility of the cashier or the cashier. Larger cash holdings are to be deposited immediately in the cash register. The cash box is also blocked during service hours and can only be opened if necessary.
(4) The deposit of confirmations of deposits and disbursements or other evidence of cash payments or cash payments in the records pursuant to section 71 (2) of this Regulation shall be inadmissible. The safekeeping of private cash amounts and other means of payment or valuables not included in the service operation shall be inadmissible.
(5) All keys of a cash box are to be entered individually in a key register, which is to be protected. In the case of paying agencies, the management of the key directory is to be determined in the business division. From the list it must be possible to see to whom the first keys were handed out and where the second keys are stored. Also short-term changes in the person of the key depositary are to be recorded. The key list shall be kept separate for each cash box and shall at least contain:
| 1. |
the location of the cash box, |
|||||||||
| 2. |
the key number, the position of the lock (above, at the bottom, inside) at the cash box and the name of the manufacturer or manufacturer, |
|||||||||
| 3. |
the date of the key takeover; |
|||||||||
| 4. |
the date of the key return; and |
|||||||||
| 5. |
the name and signature of the key-user or key-user. |
|||||||||
(6) Terminal containers in which cash of more than EUR 10 000 or valuables with a value of more than EUR 30 000 are regularly retained after the close-up of the cash register must be equipped with a double lock. The keys to a cash box equipped with a double lock shall be distributed in such a way as to ensure that one or one staff member or staff responsible for holding the cash box is not temporarily in possession of all the goods. Key can get to the cash box. The cash box provided with a double lock may only be opened and closed jointly by the two staff responsible for holding the lock. Staff members shall bear the keys entrusted to them and shall keep them in such a way as to ensure that they are secured against theft, abuse and loss. The staff entrusted with the lock and the counter-lock shall neither exchange nor share the keys entrusted to them with each other. The loss of a key shall be reported immediately to the official or to the staff responsible for the management of the key directory, and the castle concerned shall be replaced immediately.
(7) A double barrier is also provided if the cash box is equipped with a built-in and separately lockable internal resor in which the cash and valuables are to be stored, and the key of the internal resor is in Custody of the cashier or the cashier and the key of the cash box shall be in the custody of the second staff member or of the second staff member responsible for the lock. A double barrier shall also apply if the cash box is provided with a combination lock (e.g. key and lock of the digit) and the key is in custody of the cashier or the cashier and the combination of digits only the one or the other with the combination lock (e.g. the second member of staff responsible for the lock is known.
(8) At least one second key must be present for each cash box with a double lock, which second key must be closed separately from the first key in an envelope in accordance with the distribution of the lock. The envelopes shall be provided at the closure points with the stamp of the budget-leading body and with the signatures of the official or the staff member responsible for the closure at the time of the closure. The type of key (key for locking or counterlock) and the name of the budget-leading position shall be indicated on the outside of the envelopes. The envelopes shall be separated from each other either in the budget-leading position-but not in the cash box-or in the cash box of a nearby Federal Service Centre or at a credit institution in a demonstrable and secure way. This also applies to the use of combination locks. In principle, envelopes with second keys may only be used by the official or the official responsible for the management of the key directory, in the presence of one or a second-if possible in the presence of one or one with the lock-up. -staff members are to be opened. Each key removal must be recorded in a minutes, indicating the relevant circumstances, which are to be completed by the parties concerned and the key list (paragraph 1). 5). Second keys may only be used in case of absolute necessity and only in the short term. The simultaneous use of first and second keys is not permitted. In case of a key loss, the associated lock must be replaced immediately.
(9) The movement of cash in the value of more than EUR 50 000, and at a lower value if a particular risk is to be accepted, has two, cash, of more than EUR 200 000, of three staff members, if possible in a Utility vehicles, to be carried out. The accompanying persons must be located in the immediate vicinity of the cash register or the cash register from taking over the cash. The cash is to be transported in a blocked container, and care must be taken that the transport does not always take place at the same time and on the same route.
Safekeeping of valuables and other security-related matters
(§ 112 para. 2 BHG 2013)
§ 114. (1) The safekeeping of valuables shall in principle be the responsibility of the paying agencies, those of the BHAG as well as the other goods in need of protection. BHAG may only keep valuables within the scope of an order pursuant to § 9 sec. 4 BHG 2013. Valuables shall be preserved in cash boxes. In the event that certain valuables of their size or size cannot be accommodated in cash boxes, they shall be secured in a different way.
(2) The receipt, safekeeping and compliance of valuables shall in principle be provided by the cashier or the cashier. If the size of these transactions is so large that they cannot be left alone by the cashier or the cashier, then in addition another staff member or another staff member of the paying agent shall be charged.
(3) The acceptance and the application of valuables shall be effected on the basis of an access or departure arrangement. They must be shown to be checked for compliance with the existing items and kept in stock records on an ongoing basis. The valuables are to be listed individually in the inventories, and in the case of extensive building they are to be kept separate according to the types of valuables. At least the inventories have to contain:
| 1. |
the name of the budget-leading body; |
|||||||||
| 2. |
the serial number, |
|||||||||
| 3. |
the description of the value matter and its quantity, |
|||||||||
| 4. |
Information about the person who has delivered the item, the recipient or the recipient, or through the owner or the owner of the value matter (in the case of foreign matters), |
|||||||||
| 5. |
the date of acceptance or follow-up and |
|||||||||
| 6. |
the value of the thing. |
|||||||||
(4) All types of printing, bank charges for cashless payment transactions as well as documents and receipts for the purpose of proof of payment instructions and payment of payments are also to be protected. Types of printing subject to obligation shall be recorded in its own inventories, in which the initial stock, the entries and the exits and the final stock are to be recorded. Any unusable printed matter shall be exterminated and destroyed in the presence of at least one or a second servant. This is to be confirmed in the inventory directory. The loss of bank charges shall be notified immediately to the issuing credit institution. Accepted cheques and payment receipts shall be at least until their redemption or To keep accounting with the credit institution secured.
Foreign means of payment
§ 115. (1) The acceptance of foreign means of payment by federal institutions is not permitted, unless otherwise provided by law. However, the Federal Minister of Finance or the Federal Minister of Finance may agree to the receipt of foreign payment appropriations by the competent budgetary authority on special local and factual conditions.
(2) Payable persons who wish to comply with their obligation to pay against the Federal Government by settling in foreign payment means shall be informed of the possibility of being able to be confused with credit institutions.
(3) If, otherwise, the Federal Government is able to comply with the Federal Government's obligation to pay the Federal Government by means of a special event only with foreign means of payment, this option shall be allowed if otherwise a damage to the Federal Government shall be could arise.
(4) Where foreign means of payment are received in certain exceptional cases, or if they are granted to the Federal Government, they shall be paid to the relevant bank account at a credit institution or exchange in euros.
Section 5
Payment effectiveness
Payment effectiveness of deposits
§ 116. In the case of deposits with which outstanding receivments of the Federal Government are paid, the following date shall be used for the purposes of accounting purposes:
| 1. |
Cash in cash: Date of transfer of the cash to the paying agent of the receiving budgetary authority, |
|||||||||
| 2. |
Inbox payments-either directly from a branch of the Österreichische Postsparkasse or at a post office: date of acceptance of acceptance, |
|||||||||
| 3. |
Cash instructions: either the date of the cash-out, or-upon transfer of the amount by the issuing post-the date of the credit on the bank sub-account or bank secondary account of the budget-leading authority, |
|||||||||
| 4. |
Transfers to bank accounts, bank accounts, bank accounts or other bank accounts at the account of the bank account: date of credit on the bank account of the budget-leading authority, |
|||||||||
| 5. |
accrual of receivables with liabilities of the federal government: date of settlement, |
|||||||||
| 6. |
Deposits by debit card, credit card or similar forms of final payment: date of payment, |
|||||||||
| 7. |
Letters of value or other items of money: date of delivery, |
|||||||||
| 8. |
in all other cases: the date of the credit on the bank account of the receiving budgetary authority receiving the budget. |
|||||||||
Payment effectiveness of disbursements
§ 117. In the case of disbursements with which the Federal Government's liabilities are paid, the following date shall be used for the purposes of settlement:
| 1. |
Cash and cheque payments: date of delivery to the eligible persons or persons entitled to receive, |
|||||||||
| 2. |
Cash instructions: date of cash receipt to the receiving or receiving entitled or date of deposit at the post office, |
|||||||||
| 3. |
Transfer to a bank account of the person entitled to receive the payment: date of debit by the credit institution, |
|||||||||
| 4. |
accrual of liabilities with federal receivables: date of settlement, |
|||||||||
| 5. |
Disbursements by debit card, credit card or similar forms of final payment: date of payment. |
|||||||||
7. TEIL
Internal Check
Section 1
General purpose for internal examination
Principles of internal audit
§ 118. (1) The internal audit shall include the following types of tests:
| 1. |
the factual and the computational test, |
|||||||||
| 2. |
the examination in the execution of the building and |
|||||||||
| 3. |
the verification. |
|||||||||
| In principle, each of these tests must be carried out only once for a given case. |
||||||||||
(2) The examination of the factual and computational correctness is the responsibility of the respective competent organs.
(3) The examination in the execution of the building shall be the responsibility of the respective competent executive bodies.
(4) The verification shall be carried out by the BHAG. The BHAG has to verify the entire settlement (cash, securities and non-cash accounts), including the personal accounting of all the budget-leading positions as well as the legal entities administered by the Federal Government.
(5) In the case of the use of staff with tasks of the internal examination, care must be taken to ensure that the rules of inaction (§ § 9 and 21) and incompatibility provisions (§ § 10 and 22) are complied with and by the use of subject-specific Staff will be guaranteed the achievement of the examination target. Suitably qualified staff are those who have the necessary knowledge and/or are required to provide the necessary information. have received the appropriate training and further training.
(6) Where irregularities or administrative offences are found during the course of the internal audit, the staff in question shall be entrusted with other tasks, without prejudice to any other criminal or disciplinary measures to be introduced. This shall apply in particular where these irregularities or administrative offences are related to:
| 1. |
the reason, or the amount, of inadmissible arrangements, |
|||||||||
| 2. |
the manipulation of payment or settlement documents, |
|||||||||
| 3. |
in-paid deposits or missiles, or |
|||||||||
| 4. |
comparable other gross duty-related injuries. |
|||||||||
Section 2
Factual and computational testing
Extent of the examination of factual and computational correctness
(Section 113 (1) of the BHG 2013)
§ 119. (1) Any entitlement to payment and any obligation to pay shall be examined for their reasons and their amount, unless the case of the examination or the replacement of the complete test by a random test is provided in § 120.
(2) It is necessary to examine any document which is received by the regulatory body and which is capable of justifying a payment claim or a commitment by the federal government. If there are several copies of the document, it is necessary to ensure that this document is only paid once.
(3) All supporting documents shall be checked for their integrity and completeness. For invoices in the sense of the UStG 1994, BGBl. No. 663, the authenticity of the invoice, as well as the integrity and completeness of all invoice details, including the invoice number (§ 11 UStG 1994), must be checked by hand of the original document. In case of loss of an original occupancy, a second or replacement copy, together with a note on the loss of the original occupancy, can be used to complete the payment execution. In case of retrieval of the original document, it is necessary to ensure that there is no additional payment.
(4) In the case of payments, advance payments and other settlement cases subject to payment, each individual payment shall be examined in accordance with the relevant statutory or contractual obligation to pay the basic and the amount. For the final payment or the settlement of payments made shall be subject to the final factual and computational correctness of the payments.
(5) In the context of the substantive examination, it shall be established whether the payment claim or the obligation to pay is based on the underlying principle. This includes:
| 1. |
in the case of a payment which is based on a direct consideration, the finding that: |
|||||||||
| a) |
the identified delivery or other service has actually been provided, |
|||||||||
| b) |
the delivery or other performance agreed upon, or the order has been executed accordingly, |
|||||||||
| c) |
vote in favour of the quality and quantity indicated, |
|||||||||
| d) |
the other obligations arising out of the underlying agreement, the law or the other relevant provisions are fulfilled. |
|||||||||
| 2. |
in the case of a payment which is not based on a direct consideration, the finding that there is a payment obligation by the Federation. |
|||||||||
| 3. |
in the case of rice calculations according to the travel fee rule 1955 (RGV 1955), the determination of the superiors or superiors that the information given in the right of travel issued by the staff member or staff concerned with the execution of the latter or him, Order of service shall be the same. |
|||||||||
(6) In the context of the computer audit, it shall be established whether the payment claim or the payment obligation shall be based on the amount. This includes the finding that:
| 1. |
the figures given are credible, complete and correct; |
|||||||||
| 2. |
shall be properly taken into account in the final settlement of the accounts and advance payments, |
|||||||||
| 3. |
the information required for the payment of payment transactions and the other accounts are fully available; and |
|||||||||
| 4. |
the terms of payment are indicated in accordance with the agreement. |
|||||||||
Testing of the factual and computational correctness of the test or sample
(Section 113 (5) of the BHG 2013)
§ 120. (1) On the basis of Section 116 (1) of the BHG 2013, the following cases shall be laid down in which the examination may be omitted or a random test may be carried out in place of a complete examination.
(2) The factual and computational examination of a document shall not be required if the creditor or creditor and the payment claim or the payment obligation are based on the basic and the level of the payment.
| 1. |
is determined by administrative or judicial decisions or orders (decisions, decisions), or |
|||||||||
| 2. |
by means of legislation which is based on claims which are laid down in federal laws, in other standards in law and in regulations, and which must be fulfilled directly on the basis of which it is not necessary to comply with the law additional administrative acts. |
|||||||||
(3) The verification of factual and computational correctness shall be carried out at random, if the obligation to pay is based on the basis of previous provisions of the budget-leading authority from the documents relating to the basic and the level of the payment. Birth case has been fixed.
(4) In cases where the measurement of the power consumption is carried out by counting devices which are not located at the place where the power is used and which are also not accessible, the verification of factual accuracy may be in respect of the quantities indicated, limit the fact that significant deviations from previous consumption trends have to be justified. This also applies analogously to services in which the relevant information in the documents has been made credible, but cannot be checked as a result of their own nature and quantity. However, this simplified form of objective examination shall be admissible only if it has been established with the agreement of the Federal Minister of Finance or the Federal Minister for Finance and the Court of Auditors.
(5) The computational test may be carried out at random, if:
| 1. |
Payment obligations are determined in automated IT procedures, or |
|||||||||
| 2. |
in the case of payment obligations, a total amount of EUR 100 is not exceeded. |
|||||||||
The verification and confirmation of the factual and computational correctness
(Section 113 (2) and (3) of the BHG 2013)
§ 121. (1) With the examination and confirmation of the factual and computational correctness according to § 122, staff members shall be entrusted with the task of:
| 1. |
assess all the circumstances (proper delivery or service delivery) in order to certify the accuracy of the document to be checked, |
|||||||||
| 2. |
who do not already have a right of order or who do not exercise their power of order in the case of a given case; and |
|||||||||
| 3. |
in which there is no doubt about their full unpartiality (§ 9). |
|||||||||
(2) If all circumstances cannot be assessed by a staff member or by a staff member alone, a number of staff members shall be subject to the objective or to be responsible for the verification and verification of the data.
(3) In order to assess the proper delivery or performance of the service, the expert knowledge of one or more knowledgable third parties is requested, so that the documents obtained are to be included in the documents obtained. In the absence of a written evidence, the result is to be documented in the form of a file record.
(4) With the execution of the factual and computational examination and confirmation in accordance with § 122, with the agreement of the competent budgetary authority, a different budgetary authority or an independent third party or an independent third party may be required to shall be entrusted with the task of carrying out the specific case, or if the aim of the audit is to be better achieved by the audit objective. The delegation of the audit authority shall require a written agreement to be valid, which may include only a certain partial area of the building. The agreement shall specify the specific area for which the audit authority applies. In particular, the content and form of the test notes, reporting obligations, control and authority powers, and liability regulations are to be defined.
Verification and confirmation of factual and computational correctness
(Section 113 (4) of the BHG 2013)
§ 122. (1) The factual and mathematically correct shall be the responsibility of the official or of the competent staff. to be examined by the person responsible for this purpose prior to the issuing of the order in the course of the building. After the examination has been carried out, the factual and computational correctness must be confirmed in writing in the HV system. If such a confirmation is not possible in the HV-system due to a lack of technical-organisational conditions, the factual and computational correctness is either directly on the invoice or on other charges in connection with the invoice. to confirm with the words "factually and computationally correct" with full signature and date. These endorsements are to be transmitted to the BHAG with the arrangement in principle electronically in the HV-system or in paper form.
(2) The memo referred to in paragraph 1 may not be affixed until the complete presence of all the documents and after the examination of these documents has been completed. All staff members or Persons who participate in the examination and confirmation of the factual and computational correctness (§ 121) are to be disclosed to the issuing authority or to the issuing authority, unless their competence does not depend on the business or personnel classification results.
(3) In the case of payment entitlements of the Federal Government, the audit of the factual and computational correctness is carried out with the invoiced exhibition. In this case, a note on the factual and computational correctness shall not be affixed to an invoice issued by the Federal Government.
(4) The examination referred to in paragraph 1 shall be carried out in such a timely manner that the exploitation of payment favors remains guaranteed. In duly justified exceptional cases, the issuing of the order may also take place without examination and confirmation of the factual and computational correctness. In such cases, the examination and confirmation shall be reviewed immediately, but at the latest within 14 days of receipt of payment or payment of payment, and shall be brought to the attention of the executive body. In the case of disbursements, the subsequent verification and confirmation of the factual and computational correctness shall, however, only be permissible if:
| 1. |
the performance has already been provided, |
|||||||||
| 2. |
the Federal Government's obligation to pay is determined and the amount appears to be credible, and |
|||||||||
| 3. |
the persons entitled to receive or receive any sums unduly received shall be reimbursed or refunded in due time and are in a position to return, and there are no other reasons to do so. |
|||||||||
(5) If components of the movable or immovable federal assets are affected by payment obligations, it must also be ensured that the respective inflow and outflow in the asset records (Liegenschafts-, InInventory-or (a) shall be recorded. The collection in the asset records shall, in principle, be carried out before the order is issued in the execution of the building, but may in exceptional cases, due to the particular urgency of the payment, also after completion of the payment operation. , The existence of the required entries in the property, inventory, or material enrolment is to be checked by the issuing authority or by the authorising officer.
Determination of inaccuracies in the examination of factual and computational correctness
§ 123. If inaccuracies or other defects are found in the examination of the factual and computational correctness of a document, these are to be communicated to the exhibitor or the exhibitor of the document.
Section 3
Examination in the execution of the building
Scope of the examination in the execution of the building
(Section 114 (1) and (2) of the BHG 2013)
§ 124. (1) In order to comply with the budgetary rules and the other rules and arrangements relating to the budgetary and accounting system, arrangements in the implementation of the structure of the institution shall be considered in the executive order.
(2) arrangements which, by means of electronic transmission by the HV system, have been received by the HV system in the competent executing institution shall be examined to determine whether the necessary household information is correct and complete. . All information relevant to payment and settlement must be traceable on the basis of the supporting documents and the other documents.
(3) Written orders in electronic form and written arrangements in paper form and have to comply with the provisions of § § 28 and 29.
(4) The taking of the examination in the execution of the building by the competent executing institution does not require any special arrangement by the respective institution. Any reduction, restriction or delay in the audit activity shall be inadmissible.
(5) In the case of the executive body, it is necessary to ensure that as far as possible no test arrears arise. In spite of the fact that examination residues which cannot be remedied in the foreseeable future, the head of the responsible body shall be reported. This or the same shall have the necessary instipations to remove the residues.
(6) The following tests shall be carried out in full for each order, where Z 9 to 11 shall be able to test a random sample in place of a complete test:
| 1. |
the accuracy of the credit information and the accounts receivable (name and address, company's number, UID number, bank details), |
|||||||||
| 2. |
the accuracy of the payment and settlement amounts ordered, |
|||||||||
| 3. |
the accuracy of the accounts, including accounts, as regards the accounts, |
|||||||||
| 4. |
Payment terms (due dates, payment deadlines, discount), |
|||||||||
| 5. |
Possibility of charging against a request by the federal government pursuant to § 100 (introduction of an EilMessage Procedure), |
|||||||||
| 6. |
Compliance with the annual and monthly estimates, |
|||||||||
| 7. |
the existence of the confirmation of the factual and computational correctness according to § 122 (1) and the verification of compliance with the incompatibility rule in accordance with § 10 para. 1, |
|||||||||
| 8. |
the existence of the required entries in the property, inventory or stock records, |
|||||||||
| 9. |
the reference to a central note, |
|||||||||
| 10. |
The right of assembly, having regard to the financial impact of the budget management body, and |
|||||||||
| 11. |
Examination of the actual existence of the power of arrangement of the respective authorising officers or of the respective authorising officer in question. |
|||||||||
(7) In the case of payment orders in the HV system, a complete examination in accordance with paragraph 6 shall be carried out in the presence of the technical and organisational requirements. In this case, only simplified tests shall be carried out in the execution of the building, and the HV system shall select the transactions in accordance with the following set of principles which determine the extent of the examination:
| 1. |
If the amount of the order of EUR 100 is not reached, the full test shall be carried out to the extent of 4%. |
|||||||||
| 2. |
If the amount of the order of EUR 250 is not reached, the full test shall be carried out to the extent of 10%. |
|||||||||
| 3. |
If the amount of the order of 500 euro is not reached, the 30% test shall be carried out. |
|||||||||
| In the event of an order of EUR 500 or more, the full verification shall be carried out in accordance with paragraph 6, to the extent of 100%. The percentages given are lower limits, which, in any case, must be respected. |
||||||||||
(8) The evidence not proposed by the HV system for the full examination in accordance with paragraph 7 of this Article shall only be based on the existence of the payment order in the HV-system and the associated accounting-related document, on the conformity of the Check and then book the amount of the payment order with the amount of the corresponding voucher as well as the payee or the payee.
(9) The Federal Minister of Finance or the Federal Minister of Finance may, in agreement with the Court of Auditors, adopt directives in relation to the increase in the percentages as set out in paragraph 7 (1) to (Z).
(10) The master data of the personal accounts recorded in the HV system shall be continuously compared by the BHAG with the current creditors and accounts receivable data from the incoming orders and the underlying processing documents and, if necessary, to be corrected.
(11) In the case of a payment implementation which was not preceded by an order (e.g. cash or immediate payments, good and direct debits due to permanent or confiscted contracts by credit institutions), after a period of Payment announcement (e.g. receipt of receipt or bank statement of the credit institution) to be checked in retrospect by the BHAG.
Entrusted with the examination in the execution of the building
(Section 114 (2) of the BHG 2013)
§ 125. (1) In the exercise of the examination, pursuant to Section 114 (2), second sentence, the BHG 2013, only staff members are to be entrusted with the task of ensuring that the full unease is guaranteed and that there is no incompatibility.
(2) The executive body must take appropriate checks to ensure that the activities carried out in the case of the building are properly carried out.
Confirmation of examination during the examination in the building of the building
§ 126. Arrangements which comply with the regulations must be booked immediately after the examination has been carried out. In the case of orders in the HV system, the confirmation that the examination has been carried out shall be made on the occasion of the booking of the arrangement by the accounting officer or the accounting officer. The accounting officer or the accounting officer shall be required to place a notice of enforcement in the case of tested arrangements in paper form.
Request for correction in the case of the examination in the execution of the building
§ 127. (1) In accordance with Section 87 (6) of the BHG 2013, arrangements which do not comply with the regulations may in principle only be executed if the regulatory body has corrected the order or if the body ordering it has insisted on the maintenance. In the event of minor inconsistencies in the terms of payment or in the case of information which is not relevant to settlement, the BHAG itself may make the necessary adjustment. In this case, BHAG shall notify the regulatory body of the corrigendum.
(2) If the body ordering the BHAG's objections in accordance with the first sentence of paragraph 1 does not, or does not, fully take into account and insists on the implementation, this shall be on the order of, in the case of arrangements by means of electronic communications on the Beleg, to be recorded. BHAG shall inform the Court of Auditors and the Federal Minister of Finance or the Federal Minister of Finance of such cases, together with the information of the budgetary authority. To this end, BHAG has to write a written report on each case and to attach copies of the relevant supporting documents to the report. The competent budgetary authority shall be informed of the notification in question by sending a copy.
Section 4
Review
Extent of the examination in the investigation
(§ 115 BHG 2013)
§ 128. (1) The entire settlement (cash, securities and non-cash settlement), including the Federal Government's personal accounting, shall be subject to review by the BHAG. The verification may also take place on site at the discretion of the BHAG. Inspections shall be carried out in a risk-based way, in particular with regard to the selection of the bodies to be examined. Inspections shall include measures to ensure the safety of the building and the compliance with the rules on budgetary and accounting standards, as well as a sample check. The investigation must be carried out on a case-by-case basis and in an unmutualised manner, and must be carried out at any budgetary authority in principle annually, but at least once within five years. The budget-leading body itself, the downstream institutions and the entities administered by them, including the executive bodies, are to be examined, including the executive bodies, to whom they are responsible for the execution of the building (paying agencies, economic centres and the BHAG itself).
(2) The investigation shall be carried out by the BHAG unsolicly and shall not require any special arrangement by the regulatory body. Any reduction, restriction or delay in the audit activity shall be inadmissible.
(3) The verification shall be used to determine whether the payment transactions and the settlement are properly carried out. In particular, it shall be examined whether:
| 1. |
the relevant organisational arrangements for budgetary management are complied with, |
|||||||||
| 2. |
the incompatibility and insecurity provisions are complied with, |
|||||||||
| 3. |
budgetary provisions and other provisions, in particular those relating to the area of financial impact, shall be complied with, |
|||||||||
| 4. |
the arrangements in the execution of the building shall be formally and in the correct, complete and timely manner, |
|||||||||
| 5. |
Arrangements of executive bodies (replacement orders) shall only be issued in the cases permitted under section 34, |
|||||||||
| 6. |
the offsetting-in particular also the offsetting of the non-financing expenses and income-is carried out in a timely and orderly way and all cases of settlement subject to duty are fully expelled, |
|||||||||
| 7. |
the accounting records, including the necessary secondary depreciation, are properly conducted, |
|||||||||
| 8. |
the accounting documents are in place and in accordance with the form and content of the accounting documents; |
|||||||||
| 9. |
the storage of the accounting documents, the accounting records and the other documents relating to the execution of the deed shall be carried out in full and in order; |
|||||||||
| 10. |
the audit activities are properly fulfilled in the context of the internal audit, |
|||||||||
| 11. |
the payment transactions are carried out safely and properly, |
|||||||||
| 12. |
the amount of cash in cash is limited to the extent to which it is essential; |
|||||||||
| 13. |
the cash stock does not exceed the necessary amount, and the means of payment, valuables and other items in need of protection are properly kept, |
|||||||||
| 14. |
the offered payment favors are being exploited, |
|||||||||
| 15. |
payments shall not be made before the due date, |
|||||||||
| 16. |
the monitoring of compliance with receivables and liabilities is properly carried out, |
|||||||||
| 17. |
the cash balances, valuables and other assets are in place and duly recorded, and |
|||||||||
| 18. |
the inclusion in the real estate, inventory or material enrolment has been carried out properly. |
|||||||||
(4) For the verification, all accounting records, accounting documents and other documents relating to the completed cases shall be used for the investigation. These are to be considered as to whether they are in the correct and correct, complete and with the required examination regulations. Such cases shall also be included in the investigation, in the case of which no endorsements are to be made under the above provisions. In principle, the investigation must be carried out on a random basis, using an analytical method which can be used to adopt a 95% degree of safety in the cases of the cases of the cases. This shall also apply if financial claims or payment obligations of the Federal Government are determined in a way that is supported by automation.
(5) If irregularities are found which give rise to the presumption that these are not only individual cases or minor amounts or minor defects due to tax or calculation errors, the investigation shall be successively carried out to the affected area, to the whole of the building. The audit report shall include recommendations to avoid the irregularities and shortcomings identified.
(6) In special cases concerning the security and control of the building in a special way, the BHAG is to be used for participation. Such seizures are in particular:
| 1. |
Official investigations, |
|||||||||
| 2. |
the handing over of the calculation of accounts between staff members on the basis of irregularities or administrative offences, |
|||||||||
| 3. |
inventory scans, |
|||||||||
| 4. |
Investigations in cases of suspected irregularities and the like, |
|||||||||
| 5. |
the restoration of the order of a misdeed accounting system; and |
|||||||||
| 6. |
the examination of funding from federal funds. |
|||||||||
Responsible for the verification
§ 129. (1) Only employees of BHAG who have the appropriate knowledge of the Federal Government's household and accounting system may be entrusted with the exercise of the investigation.
(2) The Federal Minister of Finance or the Federal Minister of Finance may, in agreement with the Court of Auditors, be responsible for the audit of the tax authorities of the Federal Government and of BHAG, in so far as these tasks are concerned with the financial management, other institutions other than those BHAG shall provide for the examination to be more appropriate and to ensure the success of the examination on the basis of the required technical qualification. The audit report of these institutions shall also be brought to the attention of BHAG, insofar as it relates to the settlement and payment transactions.
Audit report from review
(§ 115 (3) BHG 2013)
§ 130. (1) A written examination report with the date of examination and the name of the examining body shall be drawn up on each inspection carried out, which shall be:
| 1. |
describe the nature and extent of the examination (period of examination, subject to examination), |
|||||||||
| 2. |
the main findings of the audit have to be included, and |
|||||||||
| 3. |
to name any dates for the reimbursement of counteractions and the taking-up of necessary instiplations. |
|||||||||
(2) In the event of a major complaint, the budgetary authority shall have the necessary measures to be taken by the budget management body.
(3) The audit report to be issued in accordance with paragraph 1 shall be disclosed to the institution under review for the counter-sale and the rectification of identified defects, provided that it is not only obvious form errors. The opinion of the Federal Minister of Finance or of the Federal Minister of Finance is to be obtained in the case of differences of opinion which exist between the examining body and the institution under examination and cannot be removed. In the case of those tests which are to be carried out by the BHAG in the case of itself, the audit reports shall also be announced by the Federal Minister of Finance or the Federal Minister of Finance.
8. TEIL
Final provisions
Entry into force and external force
Section 131. (1) This Regulation shall enter into force 1. Jänner 2013 shall be in force, unless otherwise specified in the following paragraphs.
(2) § 49 shall enter into force 1. Jänner 2012 in force.
(3) § § 67 (2), (119) to (127) and § 132 shall enter into force with the day following the customer's presentation.
(4) § § 96 to 104 of the Federal Budget Ordinance 2009, BGBl. II No 489/2008, shall not enter into force with the day following the event.
(5) As of 31 December 2012, the Federal Budget Ordinance 2009, BGBl. II No 489/2008, except for force.
Transitional provisions
§ 132. (1) Federal institutions according to § 5 paragraph 1 Z 3 BHG in the version of the BGBl. No. 213/1986 § § 86 (1) and (2) (2) Z 1 to Z 3, Z 5 and Z 7 to Z 8, 87 (1) to 3, 89, 90 (1) to 5, 92, 93 (2) and (3), § § 94 to 96 BHV 2013 and the provision of § 79 BHV 2009 in the version of the Federal Law Gazette (BGBl). II No 489/2008, 1. January 2011 until the end of December 31, 2012, with the proviso that, in relation to § § 87 (3), 94 (5) and § 95 Z 1 BHV 2013, instead of the "time-limited personnel costs" or "temporally defined personnel costs", the "time-limited cost" of "calculatory personnel costs" or "Costs". The same institutions of the Federation may, subject to the same conditions, already have the same provisions before the 1. Jänner 2011.
(2) Federal institutions pursuant to § 5 paragraph 1 Z 1 and Z 2 as well as § 5 sec. 2 Z 4 BHG in the version of the Federal Law BGBl. No 213/1986 can be used for the period of 1. January 2011 until the end of December 31, 2012 apply the simplified cost and benefit calculation in accordance with § 91 (2) and (3) BHV 2013. This simplified cost and benefit account may also be taken by these institutions before the 1. Jänner 2011 will be applied.
(3) In the case of the cost and benefit calculation, the pilot operation in the financial year 2011 and the parallel operation in the financial year 2012 shall be subject to the provisions of the cost and performance accounting in accordance with § § 85 to 95 of the BHV 2013.
(4) In order to ensure that the financial management of the financial year 2011 and the parallel operation in the financial year 2012 are concerned, the provisions of the fourth financial year shall be the subject of the financial year. Part of the BHV 2013 (§ § 37 to 84) to be applied.
(5) In accordance with § 7 (1) Z 1 and Z 2 of the BHG 2013, as preliminary work for the preparation of the opening balance sheet, in any case before December 31, 2012, there is an inventory according to the provision of § 11 paragraph 2 Z 3 BHG 2013, BGBl. I No 139/2009.
(6) The linear depreciation in accordance with § 49 BHV 2013, provided that the technical and organisational requirements are met, can also be carried out before the 1. Jänner 2012.
Pröll
