Federal Budget 2013 - 2013 Bhg

Original Language Title: Bundeshaushaltsgesetz 2013 - BHG 2013

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139. Federal law on the management of the federal budget (federal budget 2013 - 2013 BHG)

The National Council has decided:

Table of contents


1 main piece of General provisions and organization of financial management 1 General provisions section § 1 scope § 2. objectives and principles of financial management § 3 financial management § 4. budget period 2. section organization of financial management § 5 organs of the financial management § 6 Haushaltsleitende organs § 7 Haushaltsführende points § 8 parent and subordinate budget leading bodies § 9 accounting agency of the Federal Government § 10 paying agencies § 11 economic points 2. main piece of federal budget planning 1 section medium-term federal budget planning § 12 Federal Finance frame law § 13 binding effect of the Federal Finance frame law § 14 strategy report § 15 template obligations for the Federal Finance frame law , the basic features of the human resources plan, the strategy report and the long-term budget forecast § 16 understanding production with new control schemes and other projects, the financial impact on the federal budget have 17 effect of impact assessment for regulatory projects and other projects § 18 internal evaluation of regulatory projects and other projects 2. section structure of the federal budget § 19 order of the structure of the federal budget § 20 result budget § 21 funding budget § 22 capital budget 3. section quoting § 23 Federal Finance Law § 24 outline of the federal budget § 25 representation of earnings and financing estimate in the federal budget § 26 estimates place § 27 legal and internal binding effects § 28 principles of estimating § 29 deviation from the principles of estimating § 30 Division into groups of use and application groups in the earnings estimate § 31 Finanzierungswirksame and non-effective financing income and expenses § 32. quoting rules in the earnings estimate § 33. outline in groups of use and application groups in the financial estimate § 34. exceptions to the estimate in the funding estimate § 35. legal obligations § 36. special-purpose management § 37. bindings in the context of the evaluation § 38. responsibilities 4. annual budget planning section § 39. preparation of the federal budget draft § 40. federal budget draft § 41. information on the orientation of the effect § 42. Federal Finance Bill § 43. part books § 44. staff plan 5. section § 45. resources, goals and performance plan 3 main piece of enforcement 1 section funds and-aufbringung § 46. based on the conduct § 47. reporting obligations § 48. total coverage principle § 49. Financing § 50 funds deployment § 51. month estimate § 52. use commitment § 53. shifts of funds § 54. overruns using § 55. education and savings 56. removal and release of reserves § 57. projects § 58. a prerequisite for the implementation of a project § 59. implementation of a burdensome project burdening only the current financial year section 60. implementation of a future financial years project; Preloads justified § 61. implementation of permissions of the Federal project; Prior permissions § 62. accounts § 63. payments between institutions of the Federal Government; Cost shares § 64. services provided by organs of the League to third section 65. Agency performance payouts 2. section controlling § 66. budget controlling


§ 67. financial and investment controlling § 68. effect controlling 3. section rights over assets § 69. acquiring things for the Federal Government and responsibility for managing principles for the management of federal assets and the the strangers § 70th in the custody of the Federal terms of § 71. acquisition of investments by the Federal Government and the transfer of responsibilities of the Federal Government to other entities § 72. recovery not owed services Federal § 73. deferral , Rates approval, suspension and setting the recovery demands of the Federal § 74. waiver of claims of the Federal § 75. injunctions about the ingredients of the movable property of the Federal § 76. disposals of components of the immovable assets of the Federal § 77. order of federal assets 4. section financing and federal guarantees § 78. financial debt § 79 conditions for taking financing § 80. additional funding appropriations § 81. Financing of other entities and countries § 82. Federal liabilities 5. section incentive mechanisms and sanctions § 83. premiums § 84. budgetary infringements of civil servants and officials § 85. breaches of financial rules Contract agents § 86. advanced with referral in the full 4 main piece arrangements in the implementation of the management, settlement, cost and accounting, payments and internal test 1 section orders about the arrangement § 87. General information on the arrangement § 88. payment and billing order 2. section clearing § 89. principles of clearing § 90. levels of allocations in the financial accounts § 91. approach rules in the clearing § 92. valuation rules in the allocation § 93. rules for the recognition and measurement of financial instruments § 94. outline the § 95. statement of income and balance sheet balance sheet § 96. financial accounts § 97. clearing the previous permissions and responsive § 98. other allocation groups § 99. separate management § 100th month evidence § 101. final invoices § 102. estimate comparative calculations § 103. principles for the computer-assisted care tasks of financial management § 104. principles for the application automated procedures in financial management § 105. General information on the retention § 106. storage in digital form § 107. physical storage 3. section cost and performance accounting § 108. principles of cost and performance accounting Federal § 109. simplified cost and performance accounting § 110. performance time recording and obligation 4. section payments § 111. principles of payments § 112. Administration of the bar tender and Valuables 5. internal audit section § 113. factual and calculated check § 114. check in the implementation of the management § 115. review § 116. order of the arrangements in the implementation of the management, accounting, cost and management accounting, payment transactions and the internal test 6 section audit and federal accounts § 117. verification of the final invoices § 118. estimate comparative calculations of the Federal § 119. Federal clearance of accounts 5. main piece of transitional and final provisions § 120. references § 121. Überleitungs-and transitional provisions § 122. Germany and expiry of § 123. enforcement 1 main piece

General provisions and organization of financial management

1 section

General terms and conditions

Scope



1. (1) this federal law regulates the financial management of the Association and applies unless hereinafter otherwise is intended for all the institutions of the Federal Government involved in the leadership of the federal budget.

(2) are excluded from the scope of this Federal Act are federal facilities, insofar as they are working on the basis of federal laws within the framework of their legal personality (bodies of part of).

Objectives and principles of financial management



2. (1) has budget management according to § 3 the tasks of the Federal Government through the identification and deployment of financial and human resources for that purpose needed in accordance with the principles of the impact orientation in particular taking into account the target of the actual equality of women and men, the transparency, efficiency and the as faithful representation of the financial position of the Federal Government to serve. Yet, the Federal Government has ensuring macroeconomic balance and sustainable overall households in particular, taking into account the Community legislation aiming at.

(2) the orientation of the effect is especially taking into account the objective of the actual equality of women and men as an integral part of the financial management of all organs of the financial management on each outline level of the federal estimates to take into account. In particular the medium-term and annual budget planning, effect controlling, effect-oriented impact assessment regulation project and other projects, Berichtslegungs - and information requirements as well as the control of budget-leading bodies with the help of resources, objectives and performance plan are covered by the principle of action orientation.

(3) the requirement of macroeconomic balance through measures to take into account aimed at a balanced economic growth, price stability, a highly competitive social market economy, full employment and social progress and a high level of protection and improvement of the quality of the environment.

Financial management



§ 3. Includes the financial management



1.

the preparation and drafting of the designs for the Federal Finance frame law and Federal Finance Act, and their decision-making, 2. the run of profitability, financing and asset budget, 3. controlling, 4. offsetting the cost and performance accounting, payments the internal test, and 5 end presentment and invoice verification.

Budget period



§ 4. The federal budget is separately for each financial year. Financial year is the calendar year.

2. section

Organisation of financial management

Organs of the financial management



5. (1) issuing and executing organs are organs of the financial management. Appointing bodies are budget-governing bodies and leaders or head of household-leading points. Executive organs are the Federal accounting agency, paying agents and economic agents.

(2) the organizational structures for the budget organization are based on the principles of financial management in accordance with article 51 paragraph 8 B-VG conjunction with § 2 paragraph 1, in particular the principle of the impact orientation, to create. Parent and subordinate budget leading bodies (§ 8) can be established and dissolved as far as this is better suited the principles mentioned.

(3) the issuing bodies must allow to carry out the tasks referred to in the articles 9, 10 and 11 only by the executive organs.

(4) the Federal Minister of finance or the Minister of Finance has to determine in which cases and under what conditions the issuing institutions with the technical and organizational conditions may get tasks of executive organs in the framework financial management even in agreement with the Court of Auditors by regulation. Prerequisite is, that



1. a) a direct connection of the issuing institution that budget allocation system is given or b) computers used to the automatic execution of tasks of financial management, 2. this administrative simplification is used, 3. conduct safety and 4 the control function of the executive organs remain guaranteed.

(5) with the performance of tasks of financial management, staff may be only entrusted when the full impartiality and conduct security are guaranteed.

Budget-governing bodies



6. (1) organs are Haushaltsleitende



1. the Federal President or the President, the President of the National Council or the President of the National Council, the President of the Federal Council or the President of the Federal Council;

2. the President of the Constitutional Court or the President of the Constitutional Court, the President of the administrative court or the President of the Administrative Court, the Chairman or the Chairman of the public prosecutor's Office, the President of the Court of Auditors or the President of the Court of Auditors;

3. the Chancellor or the Chancellor and the other who or Federal Minister, as far as they are entrusted with the management of a Federal Ministry.

(2) the tasks of the budget governing bodies are



1. the determination of the expected cash expenditure relating to their area of effect and boarding, at least for the period of the current financial year and the next four financial years, including the action-oriented impact assessment for regulatory projects and other projects that have a financial impact on the federal budget as well as their internal evaluation;

2. the participation in the creation of the Federal Finance frame law draft and of the strategy report;

3. participation in the preparation of the federal budget draft (§§ 40 and 41), of the budget report (§ 42 para 3), the additional surveys (§ 42 para 4), part folders (§ 43) and the promotion report (§ 47 para 3 to 5);

4. the establishment of the budget organization, taking into account article 28 paragraph 3, in particular the establishment of leading budget (structure of domestic leading digits) pursuant to § 7 para 1 No. 2;

5. the establishment of global and detailed budget (budget structure) in agreement with the Federal Minister of finance or the Minister of finance and the assignment of detailed budgets at the budget-leading positions (§ 24 para 6);

6. the allocation of the manpower at the budget-leading points;

7. the definition of resources -, goal - and incentive plans of the budget leading authorities (article 45);

8. the control of use and the monitoring of compliance with the estimate values and resources -, goal - and incentive plans.

9. the establishment of its monthly estimates (paragraph 51);

10. the positioning and notes their month evidence (section 100) and their final invoices (section 101) and the reporting in terms of the subdivision (s) of the household senior institution and 11 participation in controlling (sections 66 to 68), 12 internal evaluation of regulatory projects and other projects (§ 18 para 1), 13 fixing using commitments (article 52 par. 4).

The domestic governing bodies have in carrying out their duties on the principles referred to in article 51 paragraph 8 in conjunction with § 2 corresponding to B-VG management global related to their area of effect and detailed budgets to work towards.

(3) the budget governing bodies pursuant to par. 1 Z 3 have for the performance of the tasks referred to in paragraph 2 to order budget speakers or budget speakers.

(4) the budget governing bodies, the Federal Minister of finance or the Federal Minister of finance and the Federal Chancellor or the Chancellor have set up leading to budget and service authorities according to § 2 para 2 of the law Procedure Act 1984, BGBl. No. 29 / 1984, as well as by staff in accordance with section 2e, paragraph 1 of the contract staff Act 1948, BGBl. No. 86/1948, coordinated and in the sense of § 3a and 7 paragraph 5a of the Federal Ministry of law 1986 (BMG) , Federal Law Gazette No. 76/1986, proceed.

(5) in those cases where under this Federal Act between the Federal Minister of finance or the Federal Minister of finance and an another Federal Minister or an another Federal Minister, the agreement to establish is, last sentence of the Federal Ministry of law 1986 (BMG), BGBl. No. 76 is not agreement article 5 par. 3 / 1986, application.

Budget-leading bodies



Leaders or head of household leading bodies are § 7 (1)



1. the bodies referred to in article 6, paragraph 1, as well as the leaders and head of related to their area of effect OU, where tasks are delegated by the competent financial executive organ pursuant to § 7 para 2

2. organs of the Federal, no. 4 by the competent financial executive organ in the agreement will transfer the duties of a leading budget authority that pursuant to section 6 para 2 with the Federal Minister of finance or the Minister of finance by regulation; as budget-leading only organs must be determined, which are suitable for their organization and staffing to carry out the budget Affairs;

3. the country millinery or land captains, insofar as they act as organs of the Federal Government;

4. the members of the Board of the Austrian Federal Financing Agency (AFFA) in relation to the fulfilment of the tasks of the AFFA in accordance with article 2, paragraph 1 and 4 of the Federal Finance Act, Federal Law Gazette No. 763/1992;

5. the leaders or heads of offices and offices of the public employment service and 6 the Chairwoman or Chairman of the insurance institution of public servant and in the case of the transferred area of effect, the officers or the officers referred to in section 159 of the officials - sick and accident insurance Act (B-KUVG), Federal Law Gazette No. 200/1967, the tasks pursuant to section 1 of the Bundespensionsamtübertragungs Act, Federal Law Gazette I understand no 89/2006,.

(2) the duties of leaders or heads of a leading budget authority are



1. the participation in tasks of the household senior institution pursuant to section 6 para 2 No. 1 to 3 and Z 8 to 11;

2. the creation of the design of resources, target and performance plan (section 45) and the implementation of resources laid down by the budget-senior organ, target and performance plan pursuant to section 6 para 2 No. 7;

3. if subordinate budget leading places are set up, establishing the respective resources, target and performance plans (article 45);

4. the management of detailed budgets allocated by the budget-senior organ (§ 87) by a) the establishment and abolition of commitments (article 90 paragraph 2) as well as assets and liabilities of the Federal Government;

(b) the granting and the withdrawal of arrangements in the implementation of the management, when deposits are to accept, to make payments or to make bookings, which change the result in the clearing playing spellings;

(c) the arrangements to or disposals of the components of the federal assets or other assets;

d) if subordinate budget leading bodies are set up, the fixing of use commitments pursuant to § 52 para 5, e) shifts between the funds use groups of assigned to detail budget (article 53);

f)

the taking of reserves in accordance with submission to the Federal Minister of finance or the Minister of finance in the ways of the senior financial institution and approval by the Federal Minister of finance or the Minister of Finance (article 56);

(g) the submission of final accounts (§ 101) in the ways of the household senior organ of the Court of Auditors and h) the internal evaluation of regulatory projects and other projects (§ 18 para 2).

5. the transfer of authority in the sphere of the detail budget assigned to it in accordance with no. 4 lit. a to c on heads or head of appropriate organizational units with the consent of the senior financial institution.

Parent and subordinate budget leading bodies



8. (1) the domestic governing body has its scope belonging to budget leading, if second level detail budgets be set up, in accordance with § 5 para 2 as a parent and subordinate budget leading bodies to set. Heads or head of parent household leading places are those who manage a detailed budget of first level and the leaders or head of downstream places leading to budget those who manage a second-level detail budget.

(2) to be over - and subordinate budget leading bodies, so the heads or head downstream are the leaders or heads of parent household leading bodies leading budget subordinated. None are over - and set up subordinate budget leading bodies, so the heads or head of household leading bodies are subordinate the budget executive organ.

Accounting agency of the Federal Government



§ 9 (1) Haushaltsführende service employed pursuant to § 7 para 1 Nos. 1, 2, 4 and 5 have to use according to par. 3 and 5 of the Federal accounting agency for the performance of the accounting tasks. The head or the head of a leading budget authority pursuant to § 7 para 1 No. 6 has to make use of the accounting agency of the Federal Government only in regard to the legally established responsibilities. The provision of § 5 ABS. 4 remains unaffected. The head or the head of a leading budget authority pursuant to § 7 para 1 No. 3 has, unless he or she Z 1 to 8 duties within the meaning of § 9 para 3, to set up an internal control system within the meaning of para 3 Z 9 and lead.

(2) the accounting agency of the Federal Government is bound to fulfil their tasks on the orders of the competent Director or the competent head of a leading household unit whether, whose tasks it performs, and with which she immediately runs.

(3) the tasks of the Federal accounting agency



1 order, acquisition and recording of accounting data and their transfer, as far as they are not already made by the issuing body (§ 5 ABS. 4), 2. the monitoring of compliance with the year and month estimate values, 3. the preparation of the final invoices (section 101), 4. the settlement of payment transactions (§§ 111 and 112) with the exception of the cash circulation, 5. the internal audit (sections 113 to 116), 6 monitoring the performance of the assets and liabilities of the Federal Government in accordance with their maturity , 7. the necessary measures in connection with the establishment and the dissolution of paying agencies, 8 the accounting data from the imprest accounts in the budget allocation system of budget leading bodies (paragraphs 7 and 8) and 9 monitoring the proper implementation of the tasks transferred in the context of the financial management of the Federal Government by means of an internal control system.

(4) with others as the tasks referred to in paragraph 3 the accounting agency of the Federal Government by the budget-leading bodies with the consent of the competent financial executive organ should be charged BHAG-G according to § 2 para 3, insofar as this corresponds to the objectives according to article 2, paragraph 1, these tasks are their nature with the budgetary allocation of the Covenant relating and time and proper execution of the tasks referred to in paragraph 3 is not affected.

(5) leads a Director or a head of a household-leading authority that are businesses of a different legal entity, so to get these tasks of accounting from the accounting agency of the Federal Government in para 3. Here are the rules for the financial management of the Federal Government to apply.

(6) the Federal Minister of finance or the Minister of Finance has to adopt detailed provisions in agreement with the Court of Auditors by regulation.

Paying agencies



§ 10 (1) for the processing of cash circulation of domestic leading digits, which is to limit the unavoidable extent, are necessary to establish paying agencies. The paying agencies are organizationally belonging to the leading budget places in which they are established.

(2) the paying agent is involved in the performance of her duties only on the orders of the domestic leading position, whose tasks it performs, and with which she immediately runs.

(3) the tasks of the paying agency are to regulate the respective budget leading authority with the consent of the senior financial institution.

(4) § 9 section 6 shall apply mutatis mutandis.

Economic sites



Economy are § 11 (1) the domestic leading bodies to build. If it serves the administrative simplification, every domestic governing body within its area of effect has to transfer budget leading places an economic place in para 2 tasks referred several. Under the same condition, these tasks by an economic agent in the scope of another senior financial institution are with to besorgen.

(2) the economic points are the responsibility



1. the execution of orders granting and outputs of the components of the federal assets or foreign assets, unless they pertain to components of movable and the immovable assets of the Federal and in the custody of the Federal non-movable and immovable assets, as well as maintaining and preserving these assets, insofar as these tasks are transferred not the accounting agency of the Federal Government, 2. the lead investment accounting and 3rd integrated in the budget allocation the inventory (article 70 para. 6).

(3) leads a Director or a head of a household-leading authority that are businesses of a different legal entity, so to get these tasks by the economic agent of the domestic leading position in paragraph 2; Here are the rules for the financial management of the Federal Government apply accordingly.

(4) § 9 section 6 shall apply mutatis mutandis.

2. main piece

Budget planning

1 section

Medium-term budget planning

Federal Finance frame law



Section 12 (1) is the Federal Finance frame law to divide according to objective criteria in following sections:



1. law and security;

2. labour, Social Affairs, health and family;

3. education, research, art and culture;

4. economy, infrastructure and environment, and 5th spot and interest rates.

(2) the headings are in accordance with the besorgenden Affairs to divide into a subdivision or multiple breakdowns. The cash expenditure and-aufbringungen of the National Council and the Federal Council are to gather together in a subdivision.

(3) the Federal Finance frame law has to set limits on withdrawals for the four financial years in accordance with the objectives referred to in section 2 paragraph 1 on the level of headings and subdivisions. Also has the basic features of the human resources plan to include the Federal Finance frame law.

(4) the respective upper limits for payments related to the individual breakdowns and the individual category are out doing composed



1. the payments limited amount fixed in the respective subdivision and section;

2. the variable payouts, whose upper limit is calculated (para. 5), on the basis of suitable parameters, and 3. the resources that are available in the form of reserves (paragraphs 55 and 56).

(5) in areas where



1 the payouts from cyclical fluctuations or the development of tax revenue are dependent on or 2 is payouts, the a) be refunded from EU or b) which on the basis of the Federal Minister of finance or by the Federal Minister for Finance of acquired liabilities or c) are necessary on the basis of Article 93a, par. 3 of the Banking Act, where each a no fixed advance planning is not possible , a variable payout limit can be provided. Defining the areas where variable payout limits are permitted, and the determination of the parameters must be done by regulation of the Federal Minister of finance or the Federal Minister of finance - when defining the parameters in agreement with the competent financial executive organ. Variable payout limits must be provided in the statutory pension insurance and statutory unemployment insurance.


(6) disbursements for the repayment of financial debts and increasing temporary cash received money liabilities, as well as payouts as a result of capital Exchange in currency swap contract are excluded from the acquisition in the Federal Finance frame law.

Binding effect of the Federal Finance frame law



Section 13 (1) the ceilings laid down in the Federal Finance frame law for the four financial years at the heading level may be, exceeded the creation nor the implementation of the respective Federal finance law except in danger in delay and in the case (article 51 paragraph 7 B-VG).

(2) the withdrawal amounts laid down in the subdivision as an upper limit are binding for the following financial year, and can be in total under the ceiling of the corresponding heading. Is decided a federal finance law for this and the next financial year, the payouts of the breakdowns for these two financial years shall be binding, however, can be exceeded in accordance with section 54.

(3) the provisions taken in the main features of the human resources plan is binding on the respective Federal finance law.

Strategy report



Section 14 (1) which has strategic report to explain the draft of a Federal Finance frame law and its objectives. As far as the strategy report concerned the basic features of the human resources plan, he is by the Chancellor or the Chancellor in consultation with the Federal Minister of finance or the Minister of finance, to create the rest of the Federal Minister of finance or the Minister of finance and to submit to the Federal Government for decision.

(2) the strategy report shall contain in particular:



1. an overview of the economic situation and its probable development;

2. the budget - and economic objectives, as well as the consequent budget policy;

3. a statement of how you match 2 mentioned objectives in the Z Community guidelines and agreements between local authorities about the budget-policy objectives;

4. a representation of the expected development of important budget-political figures;

5. the explanatory notes on the various headings and subdivisions entertained within the respective limits a) to be implemented goals, strategies and effects in particular taking into account the objective of real equality between women and men;

b) payout priorities including the essential deviations from the previous Federal Finance frame law, as well as c) necessary control and corrective action to comply with the respective upper limits;

6. the scope, composition and the understanding of the development of estimated deposits during the following four years divided into annual instalments, with appropriate summaries can be made

7. the assumptions that were based on the variable payout limits and 8 the basics of the human resources plan.

Template obligations for the Federal Finance frame law, the basic principles of the personnel plan, the strategy report and the long-term budget forecast



§ 15 (1) has any domestic governing body to submit necessary documents of the Federal Minister of finance or the Minister of finance for the preparation of the draft of a Federal Finance frame law and strategy report in accordance with the guidelines to be created by this or this.

(2) the Federal Minister of finance or the Minister of Finance has a sufficiently well-founded to create comprehensible long-term budget forecast for a period of at least 30 financial years every third financial year.

(3) the draft of a Federal Finance frame law, the strategy report and the long-term budget forecast shall be provided to the Federal Government by the Federal Minister of finance or by the Federal Minister of finance. The Federal Chancellor or the Chancellor has to prepare a draft of the principles of the human resources plan in consultation with the Federal Minister of finance or the Minister of finance and to submit these to the Federal Government.

(4) the Federal Government has the National Council annually by no later than April 30 to submit the draft of the Federal Finance frame law together with the strategy report and every third financial year adopted by her the long-term budget forecast.

Understanding production for new regulation projects and other projects that have a financial impact on the federal budget



16. (1) before issuing a regulation prior to completion of an over - or intergovernmental agreement or an agreement in accordance with section 15a B-VG, which have financial implications for the federal budget, has with the Federal Minister of finance or the Minister of finance the agreement in a timely manner to make the responsible federal Minister or the competent Federal Minister. The Federal Minister of finance or the Minister of Finance has this to ensure that the objectives of financial management referred to in article 2, paragraph 1 shall be respected. Regulations, where the financial effects are already clearly defined in a federal law basically and the amount are excluded.

(2) before the entry into force of other right-use measures of fundamental kind, which are not covered by paragraph 1 and are of considerable financial importance, the responsible federal Minister or the competent Federal Minister has with the Federal Minister of finance or the Minister of finance to make the agreement in a timely manner. For the assessment, the financial importance is regarded as significantly, the Federal Minister of finance or the Minister of Finance has issued a regulation.

(3) on the participation of the federal measures due to over - or intergovernmental agreements, paragraph 2 is to apply mutatis mutandis.

Effect-oriented impact assessment for regulatory projects and other projects



Section 17 (1) all with preparation for the enactment of legislation of the Confederation (laws, regulations, over - or intergovernmental agreements, agreements in accordance with article 15a B-VG), which ABS 2 entrusted preparation other right-use measures of fundamental type according to § 16 para 2 or of projects according to § 58 bodies have carefully to take its main effect impact assessment referred to in paragraph 2. In any case, are financial, economic, environmental, consumer protection policy, as well as impact on the administrative costs for citizens and companies to take into account effects in social terms and in particular also on the actual equality between men and women.

(2) is a member of the Federal Government or the budget-senior organ, area in which was elaborated the draft or the projects planned, any design for a control project and any other projects (para. 1), to connect an effect-oriented impact assessment. There are only the essential impact to estimate; the financial implications are certainly essential.

(3) the Federal Chancellor or the Chancellor has, as far as the following paragraphs does not otherwise determine to regulate details about the action-oriented assessment in consultation with the Federal Minister of finance or the Minister of finance by regulation. This connection should be provided in particular:



1. a description of the process of assessment, the requirements of methodological instruments for determining the impact, target and measure wording and the presentation of results;

2. what concrete effect dimensions to estimate are and according to what criteria effects as essential to qualify; These are after consultation with the Member of the Federal Government, whose scope is predominantly affected according to the type of the respective effect dimension to set.

3. further provisions relating to the method of calculation in the respective effect dimension; These are to be determined by the competent Member of the Federal Government Regulation. With regard to the requirements, Z 1 is to establish the agreement with the Chancellor or the Chancellor and the Federal Minister of finance or the Federal Minister of finance.

(4) for the assessment of the financial impact on the federal budget the following applies:



1. in control projects and other projects (para. 1) is to estimate the financial impact on the assets, to quantify funding and outcome budget in the current financial year and at least the next four financial years will be how much and how to cover these financial implications. Control projects and other projects (para. 1), that have long-term financial implications for the federal budget entail, are to represent with their impact on the sustainability of public finances.

2. financial implications that arise from a draft of legislation referred to in paragraph 1 for an other authority involved in the financial compensation or the social security institutions they must represent.

3.

The Federal Minister of finance or the Minister of Finance has to meet the detailed rules for determining and representation to Nos. 1 and 2 regulation - in accordance with the principles established in accordance with paragraph 3 by regulation.

(5) section 4 No. 3 also applies to draft of Community regulations, with the proviso that represent Z 2 are in particular to be deducted on the European Union funds pursuant to § 29 para 4.

Internal evaluation of regulatory projects and other projects



18. (1) every domestic governing body has federal laws, regulations, over - or intergovernmental agreements, agreements in accordance with article 15a B-VG and other legislative measures of fundamental type according to § 16 para 2, the pursuant to § 3 paragraph 1 Z 2 BMG Affairs of their sphere of competence, to the subject have internally to evaluate at reasonable time intervals.

(2) any Director or any head of a leading financial authority has the implementation of a project (§ 57) or a programme comprising several related projects at reasonable time intervals that are to measure the type or scope of the project or programme, to evaluate in accordance with paragraph 4.

(3) the internal evaluation has to be



1. whether the aspired success and the measures envisaged to achieve continue are the objectives in accordance in the section 2, paragraph 1;

2. whether and to what extent the objectives will be achieved and how the measures affect and 3. how high are actually the financial impact on the federal budget.

(4) the detailed rules for the implementation of an internal evaluation gem. § 3 are Nos. 1 and 2 in the regulation according to § 17 para 3 first sentence to set.

(5) the detailed provisions for quality assurance and reporting are to settle in the regulation referred to in article 68, paragraph 3.

2. section

Structure of the federal budget

Order of the structure of the federal budget



§ 19. A result budget, a financial budget and a capital budget are to run for the federal budget.

Outcome budget



§ 20. In the budget of result of, income and expenses are accrual basis to delineate. The budget of result of consists of the result estimate (§ 32) and of the income statement (section 95). An effort is the use of value regardless of the actual date of payment. Income is the increase in value regardless of the actual date of payment.

Funding budget



Deposits and withdrawals are § 21 (1) funding budget to capture. The funding budget consists of the funding estimate (section 33) and the financing statement (§ 96). A withdrawal is the drain on liquidity in a financial year. A deposit is the inflow of liquid assets in a financial year.

(2) it is to distinguish between the general economy and the cash flow from financing activities. The General management includes the deposits and withdrawals from



1. the operational activities and transfers, 2. investment activities, 3. the granting and repayment of loans and advances granted.

Deposits and withdrawals from the financing activities of the Federal Government are not (para. 3).
The difference is the net funding requirement from the general public from deposits and withdrawals the Z 1 to 3 If the mentioned difference gives no financial surplus.

(3) cash flow from financing activities (§ 33 par. 7) includes the deposits and withdrawals from the financing activities of the Federal Government.

Capital budget



section 22. The capital budget is to guide capital account (§ 95) and listed stocks and ongoing changes of assets, the debt and the net assets (counterpart). The capital budget is to be broken down (article 94, paragraph 2 and 3) in short-term and long-term components.

3. section

Quoting

A federal finance law



Section 23 (1) comprises the Federal Finance Act



1. Bedeckungs - and authorization rules and other basics essential for the financial management, 2. the federal budget, made up of a) the earnings estimate, b) financing estimate, c) details of the impact orientation, 3. the personnel plan, 4. installations according to § 29 par. 1 to 3.

(2) in the federal budget objectives and measures envisaged for which the indicators are to lead, which are to be implemented with the estimated cash expenditure. The information on the orientation of the effect are indicative and so to choose that their relevance, consistency, clarity, transparency, comparability and verifiability are ensured.

Outline of the federal budget



Section 24 (1) the federal budget is in accordance with the Federal Finance frame law (§ 12) and within the respective upper limits in a systematic way in sections, subdivisions, global budgets and detailed budgets of first level, each taking into account variable (§ 12 para. 5) and fixed cash expenditure, to divide (§ 12).

(2) any subdivision is fully and according to objective criteria in principle in several global budgets to break up. A global budget is a factually related management area, in which cash expenditure and boarding of means of are summarized for a rectified power spectrum. A breakdown in a global budget can be divided in exceptional cases, if a division according to objective criteria is not possible or not increase the transparency results in a deeper breakdown.

(3) the Federal estimate has to contain information for each subdivision and global budget impact orientation in accordance with article 41.

(4) global budget is completely and fundamentally in several detailed budgets of first level, taking into account article 46 paragraph 4 to break up. The establishment of detailed budgets of first-level organ oriented according to objective criteria to be made. A global budget in a single detailed budget can be divided in exceptional cases, if a division according to objective criteria is not possible or not increase the transparency results in a deeper breakdown.

(5) a detailed budget ersterEbene can be divided in detail budget of second-level of the same global budgets, if this is appropriate to the transfer of budgetary responsibility. Detail budget of second-level must be in time captured in the computerized system provided for this purpose, to the creation of the draft of the federal budget.

Presentation of results and financing estimate in the federal budget



A funding estimate to create for each global and detailed budget of first-level section 25 (1) at the level of the overall budget, the headings, the subdivisions, the global budgets and the detailed budgets of first level is in addition an earnings estimate to create. Second level detail budgets are not represented in the federal budget, but a result - and a funding estimate to create for them. Variable payouts are to present at the level of detailed budgets. The results and the financial estimates are in the levels referred to in the first sentence to integrate Mittelverwendungs - and application groups. Cash expenditure set in the result estimate the expenses and disbursements in the financial estimate. Means boarding place in the earnings estimates the income and the deposits in the financial estimate.

(2) in the results and funding estimate the values for the federal budget to be decided and the values of the two previous financial years are to represent.

Estimate places and estimate accounts



Section 26 (1) for the purposes of quoting are for each detailed budget estimate points to lead. Is divided a detailed budget of first level in second-level detail budgets, estimate are exclusively for the second level detail budget to lead. On estimate places the estimate values of the corresponding detailed budget are to capture; These are the estimate values of the first level, global budgets, detail budget to determine subdivisions, headings and the total budget. For each estimate, each relevant responsibilities (section 38) shall be indicated. Are for those organizational units for which no detailed budget is intended, if it is required due to the organizational structure, account assignment items by budget-executive body in agreement with the Federal Minister of finance or the Minister of finance to set, that inputs and withdrawals as well as income and expenses can be associated with clearly the respective account assignment element.

(2) on the estimate places the estimate values in the outline are according to the cash expenditure and-aufbringungen to quote:



1. as income in accordance with section 30, paragraph 1, 2nd as expenses according to § 30 para 2, 3 as deposits in accordance with article 33, paragraph 1 Nos. 1 to 3 and 4 as withdrawals in accordance with article 33, paragraph 1 Z 4 to 7.


(3) an body of estimate of can be set up the household executive organ and the Court of Auditors in the current financial year in the agreement between the Federal Minister of finance or the Minister of finance. The compensation and the covering of cash expenditure within the global budget is to ensure or to ensure by using overruns in accordance with section 54.

(4) the estimate values can be quoted under consideration of paragraph 2 on the required number of accounts. The Federal Minister of finance or the Minister of Finance has to adopt the chart of accounts by regulation for the management of the Federal Government after consulting the Court of Auditors.

Legal and administrative internal binding effects



Section 27 (1) of the legal binding effect subject to following resources ceiling set out in the federal budget using, which may not be exceeded during the implementation of the Federal Finance Law:



1. the budgetary ceilings for fixed and variable payouts each at the level of the overall budget, the headings and subdivisions, and 2. the upper limits for fixed and variable expenses, as well as for fixed and variable payouts of global budgets.

(2) a management internal binding effect subject to



1. the upper limits for fixed and variable costs and fixed and variable payouts from detail budget of first and second level, 2. the estimate values at the level of use groups of a) global budgets and b) detail budgets.

The internal binding effect according to Z, 2 lit. b decides the head or the head of the leading budget and in addition the domestic governing body.

Principles of estimating



Are all cash expenditure to be expected in the following financial year and expected to expected federal funds boarding section 28 (1) in the federal budget draft separate and full height (gross) to record.

(2) the estimate values can be calculated, if this is not possible, to appreciate.

(3) income and expenses must always be quoted, where the income and expenses actually incurred in the detailed budget. Deposits and withdrawals can be quoted in same detail budget as the corresponding income and expenses. Further included rules to estimate by the Federal Minister of finance or the Minister of finance by regulation to set.

(4) only the technically permissible is estimate the cash expenditure in the financial year expenditure requirement to use; This caution is to take on the personal plan (section 44).

(5) expenses and disbursements for projects of the Federal Government (section 57), for implementing cash expenditure to carry out will be in several financial years, are to quote part of expected cash expenditure attributable to the financial year.

Deviation from the principles of evaluation



Section 29 (1) of the principle set out in article 28, paragraph 1 may be expected from administration funds without legal personality, if this is deemed by the factually responsible federal Minister or the factually competent Federal Minister in consultation with the Federal Minister of finance or the Minister of finance with regard to the nature of the question left as appropriate. In such a case only the grants to finish cover and surpluses flowing to the overall budget are in the federal budget draft to include; Notwithstanding the cash expenditure and means of boarding of the relevant Fund in a facility of the Federal Finance Act are separated and are out in full (gross).

(2) by way of derogation from article 28, paragraph 1 is the management related to federal personnel providing services for legal entities outsourced from the federal budget and its successor companies, net to quote; the relevant cash expenditure and boarding of means of are separated from each other and separately in the full amount (gross) in a facility of the Federal Finance Act to expel.

(3) by way of derogation from article 28, paragraph 1 are the cash expenditure and means of boarding in the federal budget draft to quote net estimate of management pursuant to § 50 para 1 as well as in accordance with sections 78 to 80. The relevant cash expenditure and boarding of means of are however separated and separately in the full amount (gross) in a facility of the Federal Finance Act to expel.

(4) as rate reductions of income payments and receipts on public duties (or transfers) are,



1 a) that States, municipalities and other legal entities of public and private law as well as management fund without legal personality to referring charges or b) shares in such duties which are deadline and are collected by the tax authorities of the Federation and 2 to be deducted on the European Union funds to finance the overall budget of in accordance with EC legislation.

Division into groups of use and application groups in the earnings estimate



Section 30 (1) which accrued income is accrual basis to be broken down into the following income:



1 income from administrative operations and transfers and 2. financial income.

(2) the periodically accrued expense is to be broken down into the following work groups:



1. personnel expenses, 2. transfer costs, 3. operating expenses and 4. financial expenses.

(3) references together with the minor, and benefits in kind for the Federal employees include personnel expenses.

(4) personnel expenses for federal employees, which provide services for legal entities outsourced from the federal budget and its successor companies, represents no personnel expenses within the meaning of paragraph 3, but transfer effort, and is in the federal budget and federal accounts with the corresponding refunds of the legal entity that is outsourced from the federal budget or successor company against targets (§ 29 par. 2).

(5) transfer expenses expenses for the provision is one cash performance of the Federal Government, without receiving an appropriate non-monetary consideration for it immediately, understand. This also applies to sponsorships. The cost for interest-rate or amortization beneficiaries money loans, Annuitäten-, understanding interest rates or credit grants and other money allowances granted to the Federal Government of a natural or legal person for a this provided or intended performance, of is a significant, perceiving by the Federal Government to public interest, is under a promotion. The Federal Minister of finance or the Minister of Finance has to set uniform rules concerning the granting of funding in a regulation.

(6) under operating expenses is the effort to understand, can be mapped to the personnel, the transfer nor the financial expenses.

(7) the financial expenses comprise at least expenses for interest and other financial expenses.

(8) in the earnings estimate, the net result is that is the difference of the sum of income and expenses, to represent.

Financing effective and non-effective financing income and expenses



Income and expenses are of section 31 (1) in the chart of accounts clearly as financing effective and non-effective financing income and expenses. Financing expenses are expenses according to § 30 para 2, which lead to a direct outflow of funds. No financing expenses are expenses that lead not to an outflow of funds during the financial year, but arising from the change in the balance sheet positions. Effective financing income is income in accordance with article 30, paragraph 1, which lead to an inflow of funds. Not funding effective income is income which lead to no net cash.

(2) no financing expenses may no be reallocated in favour of more effective financing expenses.

Quoting rules in the earnings estimate



Income from taxes and tax-related income are 32 (1) to quote, in which the deposit or transfer of credits from the taxpayer to the eligible taxes is to be expected in the earnings estimate in that financial year.

(2) earnings from economic activity can be quoted, they are economically attributable to for that financial year.

(3) income from transfers are tributaries of transactions without direct exchange of services and to quote the transfer is granted for that financial year. The assignment is not possible, the income at the time of the inflow of liquid assets attributable to.

(4) personnel expenses is to quote, for that is the consideration for the service provided by the staff for that financial year. Furthermore applies:



1.

For jubilee benefits and severance pay provisions are to make. The provisions for personnel assigned to the respective detail budget is to determine the appropriate budget executive organ based on extrapolation values.

2. employer contributions to pensions of civil servants and officials, for which the Federal Government activity covers in accordance with § 4 para 1 of the fiscal equalization Act 2008, BGBl. I no. 103/2007, entirely bears (section 22 b salary Act 1956), are the result of estimates as effective financing expenses, as well as to quote payouts in the funding estimate. The employer's contributions are to quote in the pensions for civil servants and officials are charged in that subdivision as income and deposit.

(5) the operating expenses is to quote it to assign economically is for that financial year. Rent and other continuous obligations are attributable to the financial year for which they are incurred.

(6) the transfer cost is to quote it to assign economically is in that financial year. Not possible, is apportioned an imputation at the time of payment. Multi-year transfers are to quote for that financial year as an expense and to capture, for which they are granted.

(7) as no financing expenses can be quoted:



1. depreciation of tangible fixed assets and intangible assets, 2. expenses arising from the impairment and the disposal of assets, 3. expenses arising from the allocation of provisions, 4 other not financing expenses, arising from changes and reviews of the assets and the liabilities.

(8) financing expenses pursuant to paragraph 7 shall be quoted as follows:



1. of depreciable assets are the expected depreciation in the earnings estimates to quote. Quoting the depreciation via established normal useful lives linear that uniformly for the Confederation by the Federal Minister of finance or the Minister of finance.

2. for bad debts are the expected depreciation in the earnings estimates to quote.

3. expenses to be expected from the allocations to provisions are quoted in the earnings estimate. Unused provisions, be resolved as to estimate income from the reversal of provisions. Provisions are to make of the budget governing bodies in consultation with the Federal Minister of finance or the Minister of finance. Following allocations and reversals of provisions are to quote: a) provisions for severance pay and anniversary gifts, b) provisions for rehabilitation of contaminated sites, c) provisions for litigation costs) and (d) provisions for liabilities.

The Federal Minister of finance or the Minister of finance may provide by regulation mandatory quoting of further provisions in the federal financial Bill.

(9) income from and expenses for interest rates are to quote interest rates refer to that regardless of the interest payment for that financial year. Income from and expenses for interest and currency swap contract are net to quote "Finance and currency exchange agreement" in the subdivision. Fees and commissions in connection with financing activities of the Federal Government are not to distribute the run-time of capital, but to quote at the time of payment.

(10) win rebuff are from companies and other organisations where the Federal Government owns share rights, for the financial year in which the shareholder resolution takes place, to quote, which expected to accrue to the Federal Government with those values.

Division into groups of use and application groups in the financial estimate



Payments and receipts of the general public are § 33 (1) divided into:



1. proceeds from operating management activities and transfers, 2. proceeds from the investment, 3. proceeds from the repayment of loans and advances granted, 4. any withdrawals made on operations management, 5. payments from transfers, 6 withdrawals from investment and 7 payouts from the granting of loans and advances granted.

(2) the resulting due to the estimate in accordance with § 32 values for earnings estimates are applicable also for the funding estimate. The sum of the effective financing expenses matches the payouts from administrative operations and transfers in the financial estimate. The total of funding effective income corresponds to the proceeds from administrative operations and transfers to either in the financial estimate. In exceptional cases, corrections can then be made when to expect is that the inflow or outflow of liquid funds in another financial year.

(3) it is an investment estimated to create the changes of in asset positions in the



1. cash flow from investing activities (§ 21 para 2 No. 2) and 2. the cash flow from the granting and repayment of loans and advances granted (§ 21 para 2 Z 3) must be indicated.

From the investment estimate the resulting deposits and withdrawals are to plan.

(4) as withdrawals from investment payouts to the purchase or production of assets of the fixed assets of the Federation are to quote, if this acquisition or manufacturing costs in detail the amount limit for low-value assets pursuant to section 13 income tax Act 1988, Federal Law Gazette No. 400/1988, exceed. This includes tangible and intangible assets and investments. A share is the percentage of Federal net income or net costs and the net assets of a company or an institution managed by federal institutions with legal personality.

(5) rather than to quote payouts from the investment are payments for the production of movable assets on their own.

(6) the result of funding estimates of the General conduct (§ 21 para 2) is the net financing requirement. The sum of the net financing requirement of all subdivisions is to balance on the cash flow from financing activities.

(7) in the cash flow from financing activities following deposits and withdrawals can be quoted:



1 proceeds from the recording of financial debt, 2. proceeds from incoming temporarily increasing cash money liabilities, 3. deposits received 5 payouts from the repayment of financial debts, 6 withdrawals from the repayment of temporarily to the strengthening of cash as a result of capital Exchange at currency exchange agreement, 4. proceeds from the disposal of financial assets, financial obligations, 7 payouts as a result of capital Exchange in currency swap contract and 8 disbursements for the acquisition of financial assets.

Exceptions to the estimate in the financial estimate



34. (1) the following payments and receipts are not to be quoted in the funding estimate:



1. proceeds from taxes and surcharges to duties that the Federal Government for other legal entities of public law raises a and send them;

2. deposits paid to a household-leading agency and intended for third parties, except those of § 29 para 4 Z 1 as well as the forwarding or repayment of the deposits to the competent authority;

3. proceeds accruing to the Federal Government, is expected to again be repaid or serve to secure any future claims or other claims of the Federal Government as well as their repayment;

4. deposits, the purpose of which is still not possible to determine, at the time of their arrival and their repayment;

5. an and payments relating to means of payment taken into custody;

6 an and payouts for legal entity managed by institutions of the Federal Government;

7. do not immediately replaced cash shortfall, their refund or other use;

8 and disbursements from revenue and pre tax left, unless the head or the head of a leading financial authority or parts of such in accordance with the provisions of the law on turnover tax 1994 committed to the removal of the sales tax or to the input tax deduction is allowed.

9 refunds of cash payments, which erroneously provided or subsequently dropped the legal basis for that;

10 received compensation within the meaning of section 65;

11 tax credits as well as eligible public duties;

12 salary, wage and pension deduction left;

13 deposits that flow to a Manager or a Director of a leading budget authority and intended for a different head or an other head of a leading financial authority, and send them to the leading budget authority;

14 a)

the payouts for the purpose of the creation of funds of the Confederation (§ 50 para. 3) and the proceeds from the withdrawal of such established funds as well as the deposits and withdrawals from carrying out assessments for special accounts of the Federal Government, excluding related expenses and interest and b) for establishment of funds through purchase and forward sale of securities the inputs and disbursements in the amount of the cost;

15 proceeds from capital payments on admission and withdrawals capital payments on the repayment of financial debts and currency exchange agreement in the context of a rollover or conversion as well as proceeds from and disbursements for capital payments at the conclusion of currency swap agreements pursuant to article 80 paragraph 2 No. 3;

16. payments made for the purchase of securities of the Federal Government for repayment purposes and proceeds from and disbursements for capital payments from currency swap agreement concluded in this context, as well as proceeds from principal payments in the recording of financial debt to refinance these withdrawals and deposits from and disbursements for capital payments under currency swap agreement concluded in this context;

17 an and payouts for transfers and withdrawals in the context of securities lending transactions with transfer of ownership;

18. the conduct referred to in article 81;

19 seizures for claims of the Federal Government; these seizures constitute no financial liabilities in accordance with article 78, paragraph 1.

(2) the allocation to § 1 shall be effected according to the principles of article 96 par. 3.

Legal obligations



35. (1) when legal obligations are to allocate those funds based on claims, that fact and the amount are laid down in law in federal legislation as well as other standards and met immediately on the basis of which must be, without the need for additional administrative acts.

(2) legal obligations can be quoted on separate accounts at the respective detail budget.

(3) exceedences in legal obligations are to compensate the respective global budget or in the respective breakdown or cover.

Restricted conduct



Means of boarding, which are to use under any federal law only for specific purposes, are 36 (1) to quote in the expected amount of the inflow of funds as special-purpose deposits. The appropriate uses of funds in the same amount as quoted special-purpose payouts.

(2) Finanzierungswirksame are equal to the corresponding deposits and withdrawals in the earnings estimates to quote expenditure and income in connection with the specific conduct.

(3) a federal law stipulates that the Federal Government to cover the loss of a dedicated management has, the relevant expenses or disbursements within this strategy are to quote.

(4) the assigned management is on own accounts in the earnings and financial budgets of the respective global and detailed budget.

(5) a redeployment between earmarked cash expenditure and-aufbringungen and non-earmarked cash expenditure and-aufbringungen is not allowed. Exceptions can be set in the Federal Finance Act.

(6) special-purpose deposits are not used in the current financial year are earmarked to be a reserve.

Bindings in the context of the evaluation



Section 37 (1) in exceptional cases can be restricted the power over estimated cash expenditure by the Federal Minister of finance or the Minister of finance in agreement with the budget executive organ within the framework of the evaluation (binding in the context of the evaluation). Each constraint is to make can be seen in the creation of Federal Finance Bill in part issue and to adapt the adopted Federal finance law.

(2)-linked cash expenditure referred to in paragraph 1

1 represent no use of commitments in accordance with section 52;

2. may not be used for redeployment (article 53);

3. are unable to reserve (article 55 par. 4 Z 4).

The agreed bonds referred to in paragraph 1 can be lifted in the current financial year in agreement of the Federal Minister of finance or the Minister of finance with the budget-senior organ.

Task panes



section 38. The federal budget is to integrate into task areas according to an internationally accepted standard for statistical analysis purposes.

4 section

Annual budget planning

Preparation of the federal budget draft



39. (1) has the Federal Minister of finance or the Minister of finance guidelines for the preparation and drafting of the Federal estimate design, the equipment in accordance with § 29 par. 1 to 3, to enact the part specifications (section 43), as well as the additional statements pursuant to § 42 para 4.

(2) for the preparation and drafting of draft staff plan and of the work relief to the personal plan (section 44) the Federal Chancellor or the Chancellor in consultation has guidelines which shape and outline the designs, and the date of transmission closer lays down, to create the domestic governing bodies with the Federal Minister of finance or the Minister of finance.

(3) for the coordinated preparation of the information on the orientation of effect in the federal budget draft (section 41) and the quality assurance has the Chancellor or the Chancellor in consultation with the Federal Minister of finance or the Minister of finance for further provisions in directives to be set.



Federal budget draft





40. (1) to prepare the creation of the federal budget draft have to work out the budget governing bodies for their area by the Federal Minister of finance or by the Federal Minister of finance in accordance with the adopted guidelines estimate designs and to provide the Federal Minister of finance or the Minister of finance. Documents for the preparation of the part books are this estimate designs to join budget documents referred to in article 39, paragraph 1 (article 43) and further.

(2) the competent fiscal-governing body has the structure of the budget (article 6 par. 2 Z 5) of its area of effect-related Untergliederung(en) to set in agreement with the Federal Minister of finance or the Minister of finance.

(3) in the budget drafts, notes and documents, the corresponding values of the two previous financial years are in addition to estimate figures for the federal budget to be decided to represent.

(4) the Federal Minister of finance or the Minister of Finance has to check her or documents communicated to it pursuant to paragraph 1 to draft estimates, taking into consideration the objectives of financial management and the financial capabilities of the Federal Government stated in § 2 para 1 and then, if necessary, to create the federal budget draft, with the equipment in accordance with § 29 par. 1 to 3. You are at the same time to support part of folders used by deliberations of the National Council (§ 43) of her or him to create.

Information on the orientation of the effect



The details of the impact orientation, taking into account the actual equality of women and men are 41. (1) to create the relevant budget executive body in cooperation with the respective budget leading authority. The information on the orientation of effect in the federal budget draft have in particular objectives for the subdivision of and measures for the global budget, which serve the objectives of the effect the appropriate subdivision, to include in particular taking into account the objective of the actual equality of women and men. The domestic governing body has the relevance, the consistency, the clarity, the traceability to ensure comparability and verifiability of the information for all levels of the federal estimates within the subdivision of belonging to its area of effect.

(2) the Federal Minister of finance or the Minister of Finance shall by regulation to adopt detailed provisions for the information on the orientation of the effect. Prior to adoption of the regulation, the Chancellor or the Chancellor is to listen to. In the regulation are to govern in particular:



1. the requirements for the presentation of the information on the orientation of effect in the federal budget draft and in the part specifications (§ 43) in qualitative and quantitative terms of each outline level of the federal estimates in particular taking into account the objective of the actual equality of women and men;

2. the consideration of recommendations of the Auditors and the pursuant to statements of the competent domestic governing bodies.


(3) the Court may submit to the information contained in the federal budget draft to the orientation of the effect, in particular to the criteria referred to in paragraph 1, the Committee entrusted with preliminary discussion of Federal finance laws of the National Council to support the deliberations an opinion.

Federal Finance Bill



Section 42 (1) the design of the Federal Finance Act including the annexes in accordance with § 29 par. 1 to 3, as well as of the budget report (para. 3) and part of folders (§ 43) are the Federal Government by the Federal Minister of finance or the Minister of finance, the design of the personnel plan (section 44) to submit further investment by the Chancellor or the Chancellor in consultation with the Federal Minister of finance or the Minister of finance for decision. In the case of article 51 paragraph 3 2. set B-VG is the design of the Federal Finance Act for this and the next financial year after years separately to create and to present the National Council by the Federal Government.

(2) in accordance with decision of the Federal Finance Act by the National Council, part of folders from the respective budget executive body in consultation with the Federal Minister of finance or the Minister of finance are, if necessary, to adapt. The Federal Minister of finance or the Minister of Finance has to set the guidelines in accordance with article 39, paragraph 1 up to which point the part books to adapt are.

(3) the budget report shall contain in particular:



1. an overview of the economic situation and its probable development;

2. an overview of the budget policy objectives and priorities;

3. a summary presentation of the Mittelverwendungs - and application groups of the overall budget after appropriate - and organ-oriented as well as economic aspects and fields;

4. a comparison with the comparable values of the applicable federal Finance frame law;

5. a presentation of draft of federal budget according to the principles of the national accounts and 6 key budget-political figures, in particular the public deficit and public debt including a reconciliation of the net expenses from the statement of income and the net financing requirement of the financial accounts of the public deficit within the meaning of the ESA.

(4) the Federal Minister of finance or the Minister of Finance has to write additional surveys on the draft of the Federal Finance Act, and the Federal finance law to the pointing out of contexts and for a better understanding. These surveys have anyway, following representations to include:



1. budgetary figures and their development in time comparison;

2. Overview of the capacity of staff and expenses for employees of the Federal Government including pensioners;

3. transfers between local and regional authorities;

4. EU strategy in the federal budget;

5. research effective cash expenditure of the Federal Government.

(5) the Federal Minister of finance or the Minister of Finance has this Committee to submit a report on companies in which the Federal Government directly and mainly involved, as well as legal entity in accordance with section 67, paragraph 1 Z 2 (including the universities) until the beginning of the deliberations on the draft of a federal finance law in the competent Committee of the National Council.

Part folders



§ 43 (1) for each subdivision is a folder of part of to create. The Federal Minister of finance or the Minister of Finance has to provide a uniform structure for the part books. They have to have the following content:



1. a clear representation of a) the budget structure, b) responsible for the global budget organizational units that carry out the function of senior financial institution and c) the places for the detailed budgets budget leading relevant.

2. the representation of the result estimate, estimate of financing and investment estimate;

3. the representation of staff resources;

4. explanatory notes on the estimated values and human resources with regard to the significant changes to previous years as well as 5 the details of the impact orientation in particular taking into account the target of the actual equality of women and men each detail budget of first level (section 41), which each derived from the information on the orientation of effect in the federal budget (section 24 para 3) and must be in accordance with these. The current draft of the respective resources, target and performance plan serves as the basis.

(2) the part specifications are not part of the federal budget draft.

(3) in the booklets of part of, the following values in the respective detail budgets are disclosed separately:



1 statutory obligations (§ 35), 2. earmarked conduct (section 36), 3. EU strategy in the federal budget, 4. variable cash expenditure (§ 12 para 5 No. 1 in conjunction with section 27, paragraph 2), 5th financing expenses (§ 31), 6 bindings in the context of the estimated needs (section 37) and 7 means boarding and cash expenditure of special budget and control relevance.

(4) the Federal Minister of finance or the Minister of Finance has a directory with the estimated values including the detailed budget of first and second level in the Internet on the website of the Federal Ministry of Finance (www.bmf.gv.at) according to decision of the Federal Finance Act free to to provide.

Human resources plan



The personnel plan of the annual Federal Finance Law sets the maximum capacity of the Covenant 44. (1) in quantitative and qualitative terms. A post authorized for the employment of staff in the amount of equivalent to an employee's full. The actual personnel capacity (headcount), for which a fee is payable, will be determined at a date in the equivalent of full employment.

(2) the quality control of the capacity are personnel controlling points to use. Personnel controlling points are point values that express the amount of used funds for an occupied position and represent a relation of positions in relation to the use of funds. The fixing of the point values is done by the Chancellor or the Chancellor.

(3) the personal plan must be created within the limits of the basic concepts of the human resources plan in accordance with the recently adopted Federal Finance frame law (§ 12 para. 3). Posts may be filled only in so far as the coverage in the financial budget and the compensation in the budget of result of. During the financial year, exceed the capacity specified by posts and personnel controlling points on any day. To the achievement of multi-year personnel capacity goals, the Chancellor or the Chancellor with the approval of the Federal Government can set binding targets below the maximum permissible capacity referred to in paragraph 1 in quantitative and qualitative terms.

(4) the personal plan has to contain at least:



1. regulations for the position management, 2.
A directory of position for the following financial year, stating the positions and the respective personnel controlling points. The position directory is based on the structure of the federal budget (§ 25) in any case to create breakdowns. The included plan are to pay legal and functional characteristics in areas of grades.

3. Summary indicating how many positions may be filled with officials or civil servants in the areas of those grades are provided for both public and private employment contracts.

4. a representation of the positions of the current financial year, as well as of the actual capacity in the current and the previous financial year.

5. Summary overviews of the various departments, as well as a common overview of all departments.

(5) in order to ensure of a proper management of the position are to set up variable pools, which are defined by a sum positions and personnel controlling points and assign in the position are (§ 121 paragraph 20). Within these pools, the domestic governing bodies can establish positions in the qualities of the existing in the pool area as far as does not exceed the amounts set for the respective pools of positions and personnel controlling points.

(6) for reasons of organization changes an amendment of the personnel plan can be done by the Chancellor or the Chancellor in consultation with the relevant who or Federal Ministers, insofar as this results in no increase of posts and personnel controlling points. This amendment requires the approval of the Federal Government, and without prejudice to the relevant provisions in the Federal Finance Act is limited to the positions set out in § 121 paragraph 21.


(7) the Federal Chancellor or the Chancellor has to create the design of the personnel plan with explanations in consultation with the Federal Minister of finance or the Minister of finance. Preparing to create draft of staff plan the budget governing bodies have to submit to be drawn up for its area staff plan designs including explanations of the Federal Chancellor or the Chancellor and the Federal Minister of finance or the Federal Minister of finance and to provide more for the preparation of draft of staff plan on which or whose request required documents. The data for human resources plans and the work temporary staff schedule (paragraph 8), and for the details of the personnel resources in the part (§ 43 para 1 Nos. 3 and 4) must to create the respective drafts in the provided electronic data processing systems for the levels of breakdowns of the global budget as well as the first and second level detail budgets covered are.

(8) in a working workaround to the personnel plan, personnel resources for global budgets and detailed budgets are no. 2 in by analogy with application of paragraph 4 represent 1st and 3rd set, as well as no. 4. This information is not part of the Federal Finance Act.

(9) the budget governing bodies have to annually report the headcount and personnel expenses of those institutions with their own law sponsored by the Chancellor or the Chancellor and the Federal Minister of finance or the Federal Minister of finance, which are available in their organizational or financial sphere of influence to a date. Here, the outsourced servants employed by this legal entity and officials are to lead that separated formerly as contract agents in the Federal Administration professionals, as well as all other servants.

(10) the Federal Chancellor or the Chancellor has to control the personnel capacity making a personnel capacity controlling and do so through regulation after hearing the budget governing bodies to adopt further rules. The Federal Chancellor or the Chancellor has to bring the results of staff capacity controlling the Federal Minister of finance or the Minister of finance.

5. section

Resources -, goal - and performance plan



Section 45 (1) to the implementation of the action-oriented management is a resource on the basis of regulations for any budget-leading authority, to create goals and performance plan. The resources -, goal - and performance plan has the following information for the period of the Federal Finance frame law to contain:



1. the financial and human resources, 2. the objectives of the leading household job, 3. the measures necessary for achieving the goals and services.

This Ordinance shall take on Federal Finance frame law with the related strategy report as well as the Federal estimate. He is to make the objectives of financial management in accordance with article 2, paragraph 1 that content clearly the respective detail budgets be relatable and the actual implementation is verifiable.

(2) any Director or any head of a leading financial authority has to prepare a draft of the resource, target and performance plan Z 2 pursuant to § 7 para 2 and to submit the budget executive body in time for the medium-term and annual budgeting, in particular for the creation of the part books of. This has to include all of the head or the head of a household leading authority of managed detailed budgets. The domestic governing body sets at the latest one month after the announcement of the Federal Finance Act resources -, goal - and performance plan. This paragraph shall apply mutatis mutandis for leaders or heads of parent and subordinate budget leading.

3. main piece

Enforcement

1 section

Use of funds and-aufbringung

Basis of the economy



46. (1) has every organ of financial management as to apply binding based on the conduct



1. the Federal Finance Act, this amending or supplementary federal laws or a federal law true temporary provision for the leadership of the federal budget;

2. If there is in the article 51a para 4 requirements referred to in B-VG and within the limits of there taken control the recently adopted Federal finance law.

(2) through a basis of conduct binding stated in par. 1 claims or liabilities be justified nor repealed.

(3) only that body must have through a budget agency or a part of such, that is responsible under the law for the receipt of deposits or the justification of expenditure and payment obligations. In some cases, the head or the head of a leading budget authority may authorize places household leading organs of other to grant to the detriment of her or his budget-leading authority, arrangements. This authorization must be in terms of content and no set and may be revoked at any time by the Director or by the head of the domestic leading position. Any Director or any head of a leading financial authority has the use of his year and month estimate values to monitor that it can determine the remaining expenses and payouts at any time.

(4) that quoting for more detailed budgets separately has to be done according to the principles of section 28 (estimated detail budgets), the enforcement for these detailed budgets but only by working together in a detailed budget (implementation detail budget) must be carried out settable in the Federal Finance Act. This may be the case, if the business cases in the profitability, financing and balance sheet are related with not clearly a detailed budget, but the business cases for the most part concern several detailed budgets.

Reporting obligations



47. (1) has the Federal Minister of finance or the Minister of finance to report of the Federal Government, the remaining domestic governing bodies and the National Council twice a year to the date of 30 April and the date 30 September within one month in writing on the implementation of the federal budget during the financial year.

(2) the Federal Minister of finance or the Minister of Finance shall transmit the provisional management success of the previous financial year the National Council; by March 31 of each year This has the result - and the funding estimate of the earnings and financial accounts in the outline of the federal budget to face. At the same time is to report at the end of the previous financial year in the form of aggregated over



1. the deferral made in the preceding financial year, rates permits, suspensions, and settings of recovery for claims of the Federal Government as well as 2 status and changes in the reserves of the detailed budget (sections 55, 56) as well as on State and change the revaluation reserves (section 91 paragraph 7).

The domestic governing bodies have time to submit the documents required for the preparation of this report and details of the Federal Minister of finance or the Minister of finance; to be respected in this way is to be determined by the Federal Minister of finance or the Minister of finance through policy.

(3) the Federal Government has a numerical overview (promotion report) in the previous financial year the National Council every year



1 from federal funds granted direct subsidies (§ 30 para 5), excluding upholstery and pension advances, and 2. paid deposit waivers of the Covenant, that a natural or legal person for one of this service in their capacity as carrier of appurtenant, public interest perceiving by the Federal Government to is at the, granted through exemption from the general tax law provisions (indirect subsidies) until the end of the financial year following the year under review to be presented.

(4) the direct promotions are in the structure of the federal budget at least to estimate job and task panes to expel the indirect subsidies at least according to the relevant statutory provisions and the beneficiary areas. Moreover the comparative figures of the two immediately preceding fiscal years and the direct subsidies are to face the funding designated for the year under review the corresponding estimate values of the current financial year.

(5) the report of promotion of is by the Federal Minister of finance or to write the Federal Minister of finance, to create the guidelines for the preparation of this report by the domestic governing bodies or.

Total coverage principle



48. (1) all deposits of the Confederation have to serve covering its entire payout requirement.

(2) deposits are to be used only in accordance with § 36 para 1 to cover payouts for specific purposes.

Financing




All deposits of the Confederation are 49. (1) without regard to the amounts with which they are expected to apply in accordance with the respective legal basis at the time of maturity. The power of deferral, rates permits, to the suspension and setting the confiscation and to waive claims of the Federal Government depends on §§ 73 and 74.

(2) for claims of the Federal Government, the due date is at least provide one month after its occurrence and the payment of interest on arrears in the amount of 4 vH on the applicable and proclaimed by the Austrian National Bank base rate per year if not the defining other terms of payment due to the nature of the claim concerned and the accordingly applicable rules of economic traffic is required.

Money funds



Section 50 (1) with the effective beginning of binding based on the use of funds (§ 46) has to ensure that the necessary to the performance of the disbursements of the federal money in the proportions provided the leading budget places, where this is necessary to meet maturing obligations the Federal Minister of finance or the Minister of finance for it.

(2) for the fulfilment of the payment obligations of the Federal Government, the due date is in accordance with the available funds, and in accordance to agree the objectives referred to in section 2 paragraph 1 and in accordance with the rules of economic traffic. This is in particular to assume that before receiving the compensation payouts of the Covenant (E.g. for arrival or advance payments) only may be made, unless the obligation is legally or contractually agreed.

(3) the Federal Minister of finance or the Minister of Finance has perform a liquidity plan to ensure the solvency in accordance with paragraph 1 and maintain sufficient liquidity; the required liquidity reserves shall not exceed per cent of the funding framework of the respective Federal Finance Act 33. The breakdown of funds is the responsibility of the Federal Minister of finance or the Minister of finance; He or she has this in coordination with the liquidity plan to create, that she or he can have if necessary.

Monthly estimate



51. (1) has any domestic governing body to determine the expected payments and receipts of the following month, to summarize in a monthly budget, and to announce the Federal Minister of finance or the Minister of finance until her or him to be determined.

(2) the month budget has to cover the deposits and withdrawals of funds (§ 96) in the outline of the federal budget including the not estimate effective management (section 34) as well as the deposits and withdrawals of the left in accordance with § 29 par. 2 and 3.

(3) the Federal Minister of finance or the Minister of Finance has to set the payout amounts, attributable to the individual budget governing bodies in accordance with the deposits to be expected for the following month and targets referred to in section 2 paragraph 1 funding opportunities, as well as the. The result has known he or she the domestic governing bodies until the beginning of the following month to give, which have immediately to take the necessary further arrangements.

(4) the Federal Minister of finance or the Minister of finance is empowered to authorize exemptions the maximum amounts laid down in the month estimates, and transfers unused increased payouts to the following month during the financial year in the presence of a corresponding economic need.

(5) the Federal Minister of finance or the Minister of Finance has more rules in directives to set about the creation and processing of the monthly budget.

Use commitment



52. (1) can the Federal Minister of finance or the Minister of finance with the approval of the Federal Government or due to Federal finanzgesetzlicher empowerment bind a certain amount of cash expenditure provided for in the Federal Finance Act, unless due obligations of the Federal Government is not prejudiced (art. 51 b 2 B-VG). These bindings are to kill by the household senior body of detailed budgets. The competent domestic governing body onto a such expenditure or payment bond with the consent of the Federal Minister of finance or the Federal Minister of finance wholly or partly other global budgets of its area of effect.

(2) the Federal Minister of finance or the Minister of Finance has to report to the Committee of the National Council entrusted with preliminary discussion of Federal finance laws over the binding had referred to in paragraph 1 within one month of available.

(3) if the estimated upper limit of expenses or payments in the current financial year at the level of the global budget (§ 27 para 1) by a budget-senior organ without budgetary authorization exceeded, the Federal Minister of finance or the Minister of finance effective for the following financial year has set a commitment using (negative reserve) to the extent of this means using exceedance for the respective global budget. These bindings are to kill by the household senior body of detailed budgets.

(4) if in the current financial year at the level of the detail budget exceeded the estimated upper limit of expenses or payments (§ 27 para. 2) by a Director or a head of a household-leading authority without budgetary authorization, so the domestic governing body may impose effectively a means of using binding (negative reserve) to the extent of this means using exceedance for the corresponding detailed budget for the following financial year.

(5) the budget governing body or the head or the head of a parent household leading authority can set internal administrative bindings without referral to the Federal Minister of finance or the Federal Ministry of finance for detailed budgets and repeal, even if there is no case exceeding funds use.

Financial transfers



53. (1) shifts of budgeted cash expenditure according to Z 1 to 4 are allowed if this limits of the payouts and the expenditure and net financing requirement at the level of the breakdown, nor at the level of global budgets are exceeded. Only finance more effective effort in financing effective effort and not financing more effective effort in non-finance-related expenses can be redeployed at shifts in accordance with no. 1 to 6. With the shift from funding effective effort, increase or decrease the corresponding payouts. Restructuring must be done at the level of the budget places. Shifts can be made



1 between the detail budget second-level a detail budget of first level by the leader or budget leading the head of a parent job, 2 between the detailed budgets of second level in different detail budgets of first level within the same global budgets by the domestic governing body, 3. between the first level of the same global budgets, detailed budgets when no second level detail budgets were formed by the domestic governing body, 4 between a first level detail budget , in which no second level detail budgets were formed, and a detailed budget of second level of other detailed budgets of first level of the same global budgets by the domestic governing body, 5 between detail budgets of different global budgets under the condition that there is a proposal of the household senior body exceeding the withdrawal or overhead ceiling against covering within the subdivision prior to the restructuring and its approval according to an existing budgetary authorisation by the Federal Minister of finance or the Minister of finance is carried out is , as well as 6 between global budgets by subdivision of same category on condition that exists prior to the restructuring of a consensual request of the concerned budget governing bodies of this subdivision and its approval according to an existing budgetary authorization is done by the Federal Minister of finance or the Minister of finance.

(2) shifts of projected withdrawals from investment and projected payouts from the granting of loans and repayable advances in a more detailed budget can pursuant to par. 1 Z 1 to 5 only



1. in the agent using Group payouts from the investment or 2nd in the group using payouts from the granting of loans and repayable advances, or 3.
the effective financing expenses (§ 31 para 1) are performed.

(3) financial transfers are not allowed between fixed and variable fields, as well as between different variable areas. Exceptions to this principle can be set in the context of a specific conduct in the Federal Finance Act.


(4) within 14 days after the successful transfer, the domestic governing body has to inform the Federal Minister of finance or the Minister for finance and the Court of Auditors of the redeployment referred to in paragraph 1 Z 2-4 and known to be the reasons for the redeployment.

Use overruns



54. (1) cash expenditure in accordance with article 27, paragraph 1, which are not provided for (non-scheduled cash expenditure) in the Federal Finance Act or that exceed the cash expenditure approved by the National Council (on scheduled cash expenditure, using overruns), may be made in the framework of financial management only on the basis of Federal finanzgesetzlicher authorization.

(2) in the case of danger in delay unpredictable and up in essential additional resources within the article 51 may however on the basis of a regulation to applying by the Federal Minister of finance or by the Federal Minister of finance the Federal Government in agreement with the Committee of the National Council entrusted with preliminary discussion of Federal finance laws para 7 Z 1 and 2 B-VG programmed amount limits provided. The aforementioned qualitative requirements deemed then and only to the extent, if an unforeseen demand occurs in the current financial year and the resulting extra - or over planned use of funds is so urgent, that otherwise in accordance with ABS. 1 required approval of the National Council cannot be obtained in time.

(3) the Federal Government may present only regulations made pursuant to paragraph 2 of the National Council Committee entrusted with preliminary discussion of Federal finance laws, when the covering by savings of means of or applied in addition means is guaranteed. In the case of article 51 paragraph 7 Z 2 B-VG (case) can the financing carried out also by entering into or conversion of financial debt.

(4) Furthermore, over planned cash expenditure (overruns use) under the conditions laid down in paragraph 5 to 10 are allowed:

(5) it is to distinguish between using overruns at fixed and variable resources ceiling use.

(6) the exceedance of variable resources ceiling use, exceeding the amount provided for in the federal budget on the basis of the application of the parameters in accordance with article 12, paragraph 5, are permitted if all reserves of the respective variable area has been exceeded, were taken from. These overruns using are to cover through additional contributions from credit operations.

(7) fixed resources ceiling use global budgets can be exceeded, if



1. the cover within the subdivision is ensured, 2. the payments of the respective section in the Federal Finance frame law limits are not exceeded, 3 there is a budgetary authority and 4. the agreement was made with the Federal Minister of finance or the Minister of finance.

(8) fixed means upper limit use of breakdowns can be overridden by covering from credit operations, if



1 before all redeployment possibilities have been exhausted, the leading budget concerned in cooperation with the budget-senior organ existing reserves to the highest possible extent in the detailed budgets managed by them; taken 2 previously.

3. the payments of the respective section in the Federal Finance frame law limits are not exceeded, 4. a budgetary authorization is available and 5. the agreement was made with the Federal Minister of finance or the Minister of finance.

(9) the Federal Minister of finance or the Minister of finance is authorized to approve overruns of ineffective financing expenses incurred by evaluation processes, or by shifts of funds according to § 53.

(10) use overruns are to apply for from the budget-senior organ at the Federal Minister of finance or the Minister of finance. The Federal Minister of finance or the Minister of finance may only agree to the proposal if the covering of resources using exceeds financing budget or compensation in the budget of result of is provided. The Federal Minister of finance or the Minister of Finance shall adopt detailed rules on the content of the application and to the procedure for using overruns through regulation.

(11) the rules for the special-purpose management (article 36) and the EU operations remain untouched; the paragraphs 6 to 8 these reserves must not be resolved in the cases of paragraphs 6 to 8.

(12) the Federal Minister of finance or the Minister of Finance shall submit the National Council quarterly reports on the overruns using approved by her or him in the previous quarter. Each budget governing body has for the preparation of the report documents of the Federal Minister of finance or the Minister of finance in accordance with the this regulation to be adopted to send.

(13) the Federal Minister of finance or the Minister of Finance has the Court of Auditors



1. when using overruns pursuant to § 54 and 2 in financial transfers in accordance with article 53, paragraph 1 Nos. 5 and 6 before the full to inform education reserves



55. (1) is at the end of a financial year the net financing requirement (§ 21 para 2) a detailed budget lower than the estimated article 90, par. 5, taking into account the adjustments according to, so the difference can be fed to the reserves of this detailed budget. Of this difference are those shifts and overruns in financing effective expenses to deduct, where the provisions of §§ 53 and 54 have not been fulfilled a. The net financing requirement, taking into account which is higher than the estimated article 90 paragraph 5, adjustments in accordance with, is at the end of a financial year no reserve may be formed. Reserves are at the level of detail budgets of first level or second level detail budgets have been established to make at this level. Exceptions to the formation of reserves can be set in the Federal Finance Act. The discovery of the reserves is to carry through the Federal Minister of finance or the Minister of finance until 30 January of the following financial year.

(2) is for a subdivision in a financial year the difference between the estimated net financing requirement and the net financing requirement at the end of this financial year plus any exceeding of effective financing expenses according to para 1 second sentence,



1 negative or 2 positive, but less than the sum which has formed reserves, the Federal Minister of finance in the detailed budget of this subdivision in the current financial year in accordance with paragraph 1 or the Federal Minister of finance for this subdivision is effective for the following financial year in the case of the No. 1 use a commitment (negative reserve) in accordance with section 52 to the extent of the formed reserves, at the No. 2 one using commitments (negative reserve) in accordance with article 52 to the extent of the amount , to which the difference that is defined in the first half sentence of this paragraph the reserves shown in the current financial year in accordance with paragraph 1 no exceed, to set. These bindings are to kill by the household senior body of detailed budgets.

(3) actual additional contributions to the Federal estimate in a subdivision, result in the current financial year these additional contributions in the respective detail budget can be made to even before the end of the financial year of a reserve. Exceptions from this rule can be implemented in the Federal Finance Act.

(4) the determination referred to in paragraph 1 are exempt from



1 payouts in accordance with dedicated conduct (art. 36), 2. disbursements pursuant to additional contributions from the EU (para. 6), 3. variable payments (article 12 par. 5) and 4 bindings in the context of quoting (§ 37), using commitments (article 52) and use commitments in accordance with paragraph 2.

(5) special-purpose deposits not used during the financial year for payouts in accordance with par. 4 Z 1 are for use within the meaning of article 48, paragraph 1 and not to make a reserve, preserving the purpose.

(6) additional contributions of the EU, not used during the financial year for payouts in accordance with para 4 No. 2 are for use within the meaning of article 48, paragraph 1 and not to make a reserve, preserving the purpose.

(7) variable payouts of the area, which were not exhausted in the respective financial year (par. 4 No. 3), are to use within the meaning of article 48, paragraph 1 and not to make a reserve, preserving the purpose.

Collection and release of reserves




56. (1) the leaders or head of household leading authorities have primarily to increase the level of debt at the level of detailed budgets during the current financial year to use reserves to repay existing debt. The level of liabilities must be reported gem. § 66 monthly within the framework of the budget control of the household departments. The remainder of the reserves can be from the head or the head of the domestic leading position, or the detail budget is allocated, be used without restriction on a specific purpose with the exception of § 55 4.

(2) reserves are from the detailed budget in which the reserve was formed (§ 55 section 1), to refer to, or by the Director or the head of the household-leading managed this detailed budget. A reserve from a detailed budget can be removed only if this Manager or this head of a household-leading authority in the ways of the senior financial institution has submitted a request for funds use exceeded in accordance with section 54 by removal of reserves to the Federal Minister of finance or the Minister of finance and this or this has agreed to the request. The removal of reserves is basically through credit operations to cover. A Director or a head of a household-leading authority manages several detailed budgets of the same global budgets, there formed reserves can be used for all this detail budgets. Derogations of which can be set in the Federal Finance Act.

(3) reserves are each to dissolve as soon as their intended purpose in accordance with § 55 para 5 to 7 falls away.

(4) the Federal Minister of finance or the Minister of Finance has detailed rules on the content of the application as well as to the procedure for the collection and release of reserves in guidelines to be set. If the budgetary conditions are met, the Federal Minister of finance or the Minister of Finance has to approve requests for removal of reserves in accordance with the required liquidity management as soon as possible.

(5) before a reserve collection, the Federal Minister of finance or the Minister of Finance has to inform the Court of Auditors, see Adding the proposed reserve collection to the previous cash expenditure exceeded the respective global budget.

Projects



57. (1) an undertaking has a uniform in terms of financial, legal or economic process to the subject.

(2) where a project has the investment in intangible assets, fixed assets or the provision of other services to the subject, the project comprises all relating this objectively definable and economically related services, which are provided on the basis of a single planning generally.

A prerequisite for the implementation of a project



58. (1) a project may be carried only, if it is required for the accomplishment of tasks of the Federal Government, with the objectives set out in section 2 paragraph 1 in accordance and the covering in the Federal Finance frame law as well as in the Federal Finance Act is ensured. The Federal Minister of finance or the Minister of Finance has the specificity by regulation to set.

(2) the execution of a project in accordance with article 57, paragraph 1 is intentional, from the expected cash expenditure of the Federal Government to grow up, which are in their nature or scope of the project by extraordinary financial importance, as the competent domestic governing body has with the Federal Minister of finance or the Minister of finance about this to make the agreement in a timely manner during the planning. The making of the agreement can be omitted, if such projects are pre-determined according to kind and extent by federal law. The Federal Minister of finance or the Minister of Finance shall by regulation set, when there is a project of extraordinary financial importance. The regulation may authorize the Federal Minister of finance or the Minister of finance agree departmental-specific derogations in consultation with a financial executive body; compliance with the budgetary principles in accordance with article 51 paragraph 8 B-VG must not be impaired thereby in conjunction with § 2. Higher amount limits for the making of the agreement may be agreed then, if due to many years of experience with the implementation of the adherence to the principles in accordance with article 51 paragraph 8 B-VG in conjunction with § 2 and thus at the same time the mandatory performance of duties of the Federal Minister of finance or the Federal Minister of finance in accordance with article 51 b paragraph 1 B-VG is not affected.

(3) in so far as for the implementation was the agreement with the Federal Minister of finance or the Minister of finance to make one in § 18 para 2 of above project or programme or, has the domestic governing body an intended setting or significant modification or over, despite lack of adherence to the objectives referred to in section 2 paragraph 1 necessary deemed continuation of the project or program to establish the agreement with the Federal Minister of finance or the Minister of finance; for the assessment, when an amendment as essential to look at is, is to by the Federal Minister of finance or the Minister of finance referred to in paragraph 1 apply by analogy to subsequent regulation.

Implementation of a project burdening only the current financial year



59. (1) the competent Director or the competent head of a leading budget authority may only carry out a project (§ 57 para 1) and enter relevant obligations whose fulfilment in accordance with their maturity payments the Federal Government only in the current financial year to make are, if the financing of the project in the context of media uses of the relevant detail budget has been secured.

(2) prior to conclusion of a contract on a project and establishment of relevant obligations referred to in paragraph 1, the competent domestic governing body has to make the agreement with the Federal Minister of finance or the Minister of finance, if the cash expenditure resulting from such obligations total would exceed the programmed amount limits in the regulation referred to in article 58, paragraph 1. The making of the agreement is not required if over this project already the agreement was made with the Federal Minister of finance or the Minister of finance in the planning stage and since then no substantial change in the conditions laid down for the implementation of this project has occurred. The assessment, when a change is as much to look at, is to fix the Federal Minister of finance or the Minister of finance in the regulation referred to in article 58, paragraph 1.

Implementation of a burdensome future financial years project; Preloads



Section 60 (1) about the implementation of a project (§ 57 para 1) and the justification of obligations, which in accordance with their maturity over several financial years or at least in a following financial year payments the Federal Government to make are (responsive), has with the Federal Minister of finance or the Minister of finance the agreement to establish the competent domestic governing body. This or this has to ensure that the conditions referred to in article 58, paragraph 1 and a report required pursuant to subsection 3 or a federal authorization required pursuant to § 4 is obtained in the context of her or his involvement in particular.

(2) the making of the agreement referred to in paragraph 1 is not required if over this project already the agreement was made with the Federal Minister of finance or the Minister of finance in accordance with section 58 subsection 2 and since then no substantial change in the conditions laid down for the implementation of this project has occurred (article 59 paragraph 2).

(3) the Federal Minister of finance or the Minister of Finance has the Committee entrusted with preliminary discussion of Federal finance laws of the Council within one month after the end of each quarter about each preload, whose reasoning, approved in the previous quarter to report, he or she when the sum of the impact the value of the upper limit of the payouts of a global budget which is provided for in the applicable federal financial law at the time of consent to the grounds of the preload , achieved. On this ceiling is all earlier commitments to the extent of the maturities occurring in subsequent financial years.

(4) a preload corresponding payouts exceed each year in at least a following financial year



1. the share of 10 per cent he at the respective breakdown in the last made known Federal Finance frame law provided payment ceiling or 2.

EUR 30 million and can the preload to associate any Federal Finance Law provided global budget according to utilitarian aspects, then the preload only due to a federal authority may be. The upper limit of the disbursements of the Federal Finance frame law may be exceeded in any case.

(5) except by the regulations contained in the paragraphs 1 to 4 are those impact arising from a legal obligation (§ 35), from a continuing obligation or in connection with personnel expenses (§ 30 par. 4). A separate Federal authorization pursuant to subsection 4 is not required if already in a federal law the establishment of funding amounts for several financial years by domestic governing bodies for legal entity, has to be financed by the Federal Government, is provided.

(6) that has Federal Minister of finance or the Minister of finance to set more rules through regulation, in particular to regulate in the interests of administrative simplification with regard to the nature of a project is the making of the agreement referred to in paragraph 1 may be omitted to what amount limits for certain types of projects.

Implementation of a constituting permissions of the Federal project; Prior permissions



61. (1) is the implementation of a project (§ 57 para 1) intends, from the expected permissions of the Federal Government, adult including in particular demands, has with the Federal Minister of finance or the Minister of finance about this agreement to establish the competent domestic governing body, if the rationale for the Federal Government has significant harmful effects. This provision is to apply to permissions for the current financial year, as well as those that are justified for several financial years or at least a future financial years (before permissions).

(2) the Federal Minister of finance or the Minister of Finance has more provisions to paragraph 1 by regulation to determine where he or she make sure has in particular, that



1. the implementation of such a project, which is a management task of the Federal Government and the achievement of the objectives referred to in article 2, paragraph 1 and 2. permission in proportion to the harmful effects arising from the project and from these resulting payouts of the Covenant appears secured the ability to cover the.

Accounts



§ 62. In the estimate, the required number of accounts on the basis of the chart of accounts (§ 26 para 4) is subject to the budgeting and accounting to open. The Federal Minister of finance or the Minister of Finance has to adopt a directive for the operation mode for the accounts.

Payments between institutions of the Federal Government; Shares of the cost



63. (1) organs of the Federal Government have for services (§ 859 ABGB), which she received by another organ of the Federal Government to pay compensation. Exceptions can be approved in accordance with the nature or the scope of the power in the interests of administrative simplification. Compensation is based on the mean value (§ 305 ABGB) to reconcile amounts (tariffs or similar) to envisage being for recurrent similar services. This valuation principle can abandon the domestic governing body within its area of effect, the relevant service is provided, in agreement with the Federal Minister of finance or the Minister of finance, if and insofar as this requires the nature of the performance and the tasks associated.

(2) the detailed provisions to paragraph 1, in particular on the conditions under which can have allowances to account for or be approved by the Federal Minister of finance or the Minister of finance exceptions from the obligation to pay, are to be determined by the Federal Minister of finance or the Minister of finance by regulation.

(3) differences of opinion arise a remuneration payable pursuant to paragraph 1 basically or the height so the Federal Minister of finance or the Minister of Finance has first of all to convey. section 5 of the Federal Ministry of law 1986 (BMG), Federal Law Gazette No. 76/1986, remains unaffected.

(4) the organs referred to in the first sentence of paragraph 1 of the Covenant have to quote the expense arising in this context or income in the budget allocation system effective financing.

Services provided by institutions of the Federal Government to a third party



§ 64. organs of the Federal Government have for services to third parties a fee on the basis of the mean value of at least (§ 305 ABGB) agree with second and last set, as well as paragraph 2 to apply by analogy are § 63 para 1. The provisions of sections 75 and 76 remain unaffected.

Agency performance payouts



section 65. Any Director or any head of a leading budget authority in accordance with article 7, paragraph 1 Nos. 1 and 2 may for a different head or an other head of a household-leading authority on which or whose request for mediation way payouts make. Such a request must be installed only by way of mediation performance of payments the payments is much simpler. The mediation-wise made withdrawals are considered bound, until their replacement. A value of 100 euros, a replacement has to be avoided. The Federal Minister of finance or the Minister of finance can be regulated by regulation detailed provisions on the handling and the requirements of wise mediation services.

2. section

Controlling

Budget controlling



Section 66 (1) to achieve the objectives of financial management, the compliance of the respective Federal Finance frame law and the federal budget is to set up a budget controlling and making that supports the control of cash expenditure. Budget controlling the financial impact of planning, decision-making and implementation processes, as well as significant changes in the development of estimated revenues, expenses, deposits and payouts recognizable and proposals for the necessary control measures should be worked out as early as possible.

(2) the Federal Minister of finance or the Minister of Finance has by regulation and after consultation of the budget governing bodies to adopt further rules on the budget controlling. This regulation has to govern in particular:



1. objectives and tasks of controlling;

2. Organization and realization of controlling;

3. reporting and 4 the creation of specific controlling concepts through the domestic governing bodies.

(3) the Federal Minister of finance or the Minister of Finance has to submit a report on the results of the budget control Committee dealing with preliminary discussion of Federal finance laws Council annually at the reporting date of 30 April and the date 30 September within one month.

Participation and financial controlling



67. (1) is reporting and controlling duties without prejudice to existing legal information, in particular for



1. companies, where the Federal Government is directly or indirectly a majority stake, making a controlling stake of the companies with share rights management subject who responsible for or Federal Ministers, and 2. the supervision of the Federal Government under public law and public institutions - except the social security carrier - who entrusted with the supervision of the Federal Ministers, and to inform the Federal Minister of finance or the Minister of finance in accordance with the regulation referred to in paragraph 2. This applies also to outsourced federal facilities as a legal entity of public law, whose legal form is otherwise referred to by federal law.

(2) the Federal Minister of finance or the Minister of Finance has carried out a financial controlling for the entities referred to in paragraph 1 and to adopt a regulation for the common establishment of planning, information and reporting system, which will ensure the implementation of the investment and financial controlling.

(3) the management of the entities referred to in paragraph 1 is to ensure that ensures the fulfilment of reporting obligations according to the law and the regulation referred to in paragraph 2 for the establishment of a planning and reporting system.

(4) the Federal Minister of finance or the Minister of Finance has to submit a report on the results of the equity securities and financial controlling the Committee dealing with preliminary discussion of Federal finance laws Council annually at the reporting date of 30 April and the date 30 September within one month.

Effect controlling




Section 68 (1) to achieve the objective of the orientation of effect (objectives and measures) has to set up an internal effect controlling each domestic governing body. The domestic governing bodies supported the establishment and implementation of the Federal Chancellor or the Chancellor (cross-departmental action controlling). This support is provided through a methodical and processual accompaniment as well as quality assurance.

(2) the Federal Chancellor or the Chancellor performs a regular resort cross-effect controlling referred to in paragraph 1. Regarding the orientation of effect in the federal budget draft (section 41), as well as the details of the internal evaluation of regulatory projects and other projects are included in it (§ 18 paragraph 3 Nos. 1 and 2). The interagency effect controlling serves quality assurance according to the criteria referred to in article 41, paragraph 1.

(3) the Federal Chancellor or the Chancellor has to adopt further rules on the interagency effect controlling in agreement with the Federal Minister of finance or the Minister of finance by regulation. Prior to adoption of the regulation, the domestic governing bodies are to listen to. This regulation has to govern in particular:



1. the tasks of interagency effect controlling within the framework of the budget planning and execution;

2. the Organization and implementation of interdepartmental action controlling;

3. the reporting and reporting obligations of the Federal Chancellor or the Chancellor in the framework of the interdepartmental action controlling;

4. the instruments of the interdepartmental action controlling.

(4) the Court of Auditors and the Federal Chancellor or the Chancellor can request documents to the effect controlling during the current financial year from the respective budget executive organ.

(5) the Federal Chancellor or the Chancellor has to submit a report on the results of the effect controlling the Committee dealing with preliminary discussion of Federal finance laws Council annually at the reporting date of 30 April and the date 30 September within one month. This report must separately anyway, to include information about those areas of in effect controlling which serve to achieve the objective of the actual equality of women and men.

3. section

Right of disposal over assets



Acquisition of things for the Federal Government and responsibility for managing





69. (1) the acquisition of things (§§ 285 ff ABGB) the Federal and its administration and management in the custody of the Federal Foreign things are authority leading to the budget; to the extent that the provisions of articles 58 and 60 are to apply, the Federal Minister of finance or the Minister of Finance has to participate.

(2) things may be acquired for a consideration for the Covenant only to the extent as they are needed to carry out its tasks without unnecessary inventory. Inasmuch as cash expenditure associated of considerable financial importance, the agreement is to establish in accordance with the paragraph 4 with the Federal Minister of finance or the Minister of finance.

(3) the free acquisition of things for the Federal Government requires the consent of the Federal Minister of finance or the Federal Minister of finance if such acquisition of a substantial costs or terms or conditions are associated with, have damaging consequences for the Federal.

(4) for the implementation of paragraph 2 and 3 the Federal Minister of finance or the Minister of finance may lay down further regulations by regulation, whereby he or she make sure has in particular, that the relevant acquisition of things with the objectives referred to in section 2 paragraph 1 in accordance and compliance with the obligations under this purchase is guaranteed.

(5) the Federal Minister of finance or the Minister of finance may adopt a regulation on the purchase of vehicles (power, air and water vehicles), if not the Federal law I reached No. 39/2001, on the application of Federal procurement company with limited liability (BB Act), Federal Law Gazette establishing; This regulation according to § 2 para 1 shall contain in particular provisions concerning the use and the use of vehicles in accordance with the objectives.

Principles for the management of federal assets and in the custody of the Federal Foreign things



70. (1) any Director or any head of a leading budget authority pursuant to § 7 para 1 Nos. 1 and 2 is required to manage the assets entrusted to it carefully and correctly to prove. The sections 73 to 76 apply to disposals of federal assets.

(2) over federal assets, insurance contracts must be completed only, if



1 the insurance is arranged by law, 2. insurance premium can be passed, a particularly valuable part of federal assets temporarily appears at risk 3 in his as a part or 4. by concluding an insurance policy the objectives referred to in section 2 paragraph 1 than at non-insurance are met.

This also applies to insurance for the benefit of third parties and in the custody of the Federal Foreign things.

(3) components of federal assets that are no longer needed, the competent organ of the Federation to carry out its tasks, to bring the Federal Minister of finance or the Minister of finance, and to offer other organs of the Federal Government in the way of the thing good transmission for a month. By the receiving body of the Federal Government, a fee in the amount of the book value for the transferred thing is payable. There will be no takeover in the way of the thing good transmission, within the one month period the competent body can perform a recovery also to third parties.

(4) the components of federal assets, obviously not more suitably used, are exempt from the notice in the thing good transfer and recovery after para 3.

(5) the detailed regulations to the paragraphs 1 to 4, as well as about the procedure occurred damage to components of the movable and immovable assets, which are in the ownership or custody of the Federal Government, has the Minister of finance or the Minister for finance regulation to adopt. In the Ordinance on the procedure in cases of damage he or she has by way of analogous application of § 73 para 6 to determine to what extent he or she transfers up to collect - on the domestic governing body, its area of effect this is touched, decisions about the assertion of claims - by their testing.

(6) any Director or any head of a leading budget authority pursuant to § 7 para 1 Nos. 1 and 2 has in the event of significant organizational changes up to the end of the financial year in which the organizational change has taken place, a total inventory through their economic place (§ 11 para. 2 Z 3) to make, otherwise once every five financial years. Asset components of particular value part inventory has about this every year to take place. The head or the head of a leading budget authority has to use in carrying out the inventory of the business place.

Acquisition of investments by the Federal Government and the transfer of responsibilities of the Federal Government to other entities



71. (1) investments in companies and cooperatives of private law are long-term assets. You may only be acquired by a household executive organ for the Federal, if



1. a major economic concern in this way in accordance with in article 2, paragraph 1 objectives can be met better, 2. the payment obligation of the Federal Government with a certain amount resulting from such participation is limited, 3. the Federal Government receives a reasonable impact on the supervisors of the concerned company or cooperative society and ensure that the chosen at the behest of the Federal Government or appointed members of this Board of supervisors , in its activities take account of the special interests of the Federal Government; the Board of supervisors at least a representative or a representative of the Federal Ministry of Finance has to belong to, if a) the Board of supervisors shall include at least two members selected by the Federal Government or posted and b) the Federal Government for the respective company or cooperative spends cash expenditure of extraordinary financial importance. relevant regulations are to meet 4 in with the Federal Minister of finance or the Minister of finance the agreement was made in the regulation referred to in article 58, paragraph 2.

(2) the Federal authorization for the acquisition of investments mentioned type is in para 1 to catch up, if



1. the disbursements for the acquisition of participation including the other costs associated with the acquisition, but without taking into account the resulting interest, 75 million euros or 2.

the amount of such participation in one of the listed companies half of the resulting share capital (share capital) or with employment and economic cooperatives half of the sum of all their shares would exceed for the first time.

(3) be tasks or projects of the Federal Government a legal entity of private law, where the Federal Government not in the sense of paragraph 1 is involved in, transmitted through a private agreement to the Agency and will debit the relevant legal entity thereof arising costs for the most part or in some cases with more than two million final such transfer, should the Federal provided in this Federal Act does not otherwise determines is , be made only under by analogy with application of paragraph 1 in agreement with the Federal Minister of finance or the Minister of finance. This applies Z 3 also for such transfers to a legal entity of under public law with the exception of the proper application of section 1.



Recovery of not due benefits Federal





section 72. Performance of the Federal Government that mistakenly provided (§ 1431 ABGB), has the competent institution, as soon as it becomes aware of them, to reclaim or for it, unless a refund is no longer possible, is a common value (§ 305 ABGB) to demand corresponding compensation from the recipient or the recipient. By the assertion of such claims, so far as they are not related to continuing obligations, distance can be taken, if the value is not due performance under 100 euros.

Deferral, rates approval, suspension and setting the recovery demands of the Federal Government



73. (1) the Federal Minister of finance or the Minister of finance may hours fulfilling a requirement of the Federal Government on the basis of one in the way of the budget executive body of provided the debtor or the debtor's request or grant which or whose payment in installments, if



1. the immediate or the immediate full payment of the due amount of the claim for the debtor or the debtor with substantial hardship would be connected and 2 the collectibility of the receivables is not; endangered by such a payment relief otherwise is to require the provision of an appropriate guarantee.

In addition, the Federal Minister of finance or the Minister of finance in the event of the failure of a partial payment has reserved to revoke the approved installment and to demand the immediate payment of all outstanding instalments.

(2) If deferred compliance with a requirement of the federal or approved their payment in installments, deferral interest are to lead off amounting to 3 vH on the applicable and proclaimed by the Austrian National Bank base rate per year. By the stipulated deferral interest may be waived wholly or partly, if their payment



1. According to the situation of the case, in particular taking into account the economic circumstances of the debtor or the debtor's, would be unreasonable or 2 would cause an administrative burden, which stands in no proportion to the amount of deferred interest.

(3) the Federal Minister of finance or the Minister of finance may suspend the recovery of a claim if it is established that confiscation measures appear first of all obviously desperate, but on the basis of the facts it can be assumed that they can lead to later success.

(4) the Federal Minister of finance or the Minister of finance may make a recovery of an amount receivable officio, if



1 the Administration associated with the confiscation and costs in no proportion to the height would be the demand or 2. all possibilities of confiscation are been attempted or 3. confiscation measures are inherently obviously futile and in cases of Nos. 2 and 3 on the basis of the facts not can be assumed, that recovery measures will lead to later success. Collect a claim any form of enforcement of the request for payment is up to the contribution; the collectability of a claim is to be judged according to the legal and factual circumstances of the case.

(5) if the reasons that have led to the suspension or cancellation of collect a claim (para. 3 and 4), fall off within the limitation period, is the recovery of the demand to resume.

(6) the Federal Minister of finance or the Minister of finance may delegate as far as carrying out of such orders on the domestic governing body, its area of effect this is touched, as this allows the nature or the scope of the relevant available in thorough exercise of her or his responsibility for the management of the overall budget in the interests of administrative simplification.

Waiver of claims of the Federal Government



74. (1) the Federal Minister of finance or the Minister of finance may a claim on its own initiative or on the basis of one way budget senior institution of provided the debtor or the debtor's request wholly or partially renounce, if



1. the recovery of the claim according to the situation of the case, in particular, taking into account the economic circumstances and the extent of any fault of the debtor or the debtor's at the origin of the claim, would be unreasonable or the waiver of the claims in the interest of the Federal Government is and 2 the exposure amount, which should be abandoned, the hiefür in the Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 does not exceed established maximum B-VG.

(2) exceeds the claim or part requirement be waived to in the paragraph 1 Z 2 mentioned maximum amount, so the absence of approval by a federal law within the meaning of article 42 requires B-VG para 5.

(3) in the case of the waiver of a requirement of the Federal Government is anyway, to require that a revocation is allowed if the waiver through falsification of a document, false witness or any other court criminal act or has been otherwise as conning.

(4) section 73 para 6 is to apply mutatis mutandis.

Disposal of other parts of the movable property of the Federal



75. (1) the Federal Minister of finance or the Minister of finance must be about the ingredients of the movable property of the Federal



1 sale (sale or barter) 2. notary load 3. stock gift, rental and the loan of a thing 4. gratuitous transfer or 5. task of the movable asset-related right (§ 298 ABGB) have.

(2) an available Z 1 to 3 must be taken only referred to in paragraph 1 if



1 available meet a management task of the Federal Government is intended to serve such a not significantly degrades or 2. the part of the federal assets no longer within foreseeable time is required and also 3rd in an injunction pursuant to paragraph 1 Nos. 1 and 2 of hiefür in the Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 fixed maximum amount is not exceeded B-VG.

(3) in the case of a disposition pursuant to par. 1 Z 1 has the fee depending on the nature of the ingredient of the movable property a tariff, a similar general definition, the stock exchange or market price or else at least the mean value (§ 305 ABGB) to meet; the gift of stock or other pecuniary interest use borrowing allowed these valuation principles on the determination of pay are to apply by analogy.

(4) a part of the movable property of the Federal is considered no. 2 not required pursuant to par. 2, when it was announced by the responsible for the administration budget chief organ of the Federal Minister of finance or the Federal Minister of finance as not needed. Obviously not more suitably usable moving federal assets are excluded from the publication.

(5) the Federal Minister of finance or the Minister of finance may a part of moving federal assets of another entity free of charge transfer, if



1. a) such a component within the meaning of section 2 No. 2 is no longer needed, b) the mean value (§ 305 ABGB) this ingredient according to § 13 income tax Act 1988, Federal Law Gazette No. 400/1988, for low-value assets of the fixed assets fixed limits of amounts does not exceed, c) a more efficient and more convenient recycling way, taking into consideration the interests to preserve in the particular case the public performance is not given , d) an is such assignment against document exchange (delivery note, receipt) and e) the documents of the day of the handover, a description of the component as well as the names and signatures of the parent company or the parent's and the recipient or the recipient, or 2. a)

such a transfer in consequence of the nature of the tasks incumbent on a budget-senior organ is required and b) the mean value (§ 305 ABGB) object of this transfer of ownership that does not exceed the usual height for the special occasion of carrying out of such a transfer.

(6) an order may Z 5 according to para 1 subpara 1 lit only among in para 5. a to be made requirements referred to in c.

(7) of these appropriations are excluded:



1. disposal of stakes in State-owned enterprises;

2. dispose of holdings of the Federal Government to corporations, if this participation exceeds 25 vH of the capital (share capital); the reduction of the share capital (share capital) represents no disposition over German assets as long as this does not change the participation of the Confederation,

3. dispose of holdings of the Federal Government to other companies, if the value of participation, which intends to have is more than a quarter of the value of the company.

(8) exceeds for an injunction referred to in paragraph 1 Nos. 1 and 2 remuneration (value price) for the individual component of moving federal assets, has the No. 3, in para 2 above maximum, so such a available as well as any other excluded from the above provided appropriations available about moving federal assets of the approval by a federal law within the meaning of article 42 requires paragraph 5 B-VG.

(9) section 73 para 6 is to apply mutatis mutandis.

Disposals of components of the immovable assets of the Federal



76. (1) the Federal Minister of finance or the Minister of finance must be about the ingredients of the immovable assets of the Federal



1 sale (sale or Exchange), 2 load with development rights, liens, easements and other rights, 3. stock gift, other paid or free use permission, 4. gratuitous transfer or 5. exercise of a right related to immovable property (§ 298 ABGB) have.

(2) an available Z 1 to 3 must be taken only referred to in paragraph 1 if



1 available meet a management task of the Federal Government is intended to serve such a not significantly degrades or 2. the part of the federal assets no longer within foreseeable time is required and also 3rd in an injunction pursuant to paragraph 1 Nos. 1 and 2 of hiefür in the Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 fixed maximum amount is not exceeded B-VG.

(3) a part of the immovable assets of the Federal is considered no. 2 not required pursuant to par. 2, when it was announced by the responsible for the administration budget chief organ of the Federal Minister of finance or the Federal Minister of finance as not needed.

(4) in the case of a disposition pursuant to paragraph 1 Nos. 1 and 2 has the charge (price value) at least the mean value (§ 305 ABGB) to meet; If the gift of stock or other pecuniary interest use borrowing allowed this rating principle apply mutatis mutandis on the determination of pay (stock interest, user fees).

(5) a royalty-free permission for use only on a legal entity allowed to which or the fulfilment of its tasks a substantial federal interest is and has no or minimal own revenue or.

(6) the Federal Minister of finance or the Minister of finance may expendable, already serving public transport plots by donation of a different local authority transfer, if



1 this is committed to transfer such plots in the public good, as traffic areas to use and to take over their cost or 2nd this at an earlier stage in the course of road construction projects given the Federal land has and needs have become expendable road base to the maximum extent of the previously donated space for their purposes, provided that in both cases the estimate in a particular case, the hiefür in the Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 does not exceed established maximum B-VG and through the donation of avoided costs or an unacceptable management activity of the Federal Government.

(7) the Federal Minister of finance or the Minister of finance may also immovable federal property free of charge with easements for a different local authority purposes or for purposes of the energy charge, if



1. by the available parent State tasks; not affected

2. the estimated value of the load in a particular case, for that purpose in the Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 does not exceed established maximum B-VG and 3. the granting of the easement to the fulfillment of tasks of the relevant local authority or to develop, and to expand of the energy sector seems necessary.

(8) an available Nos. 4 and 5 must be taken only referred to in paragraph 1 in accordance with paragraph 9, if the relevant part of the immovable assets of the federal or the right of no longer meet a management task of the Federal Government to serve is intended, as well as a more efficient and more convenient use is not given.

(9) exceeds for a disposition pursuant to paragraph 1 Nos. 1 and 2 the fee (price, value) or a disposition referred to in paragraph 1 Z 4 the estimate for the individual part of the immovable assets of the Federal, the the maximum amount referred to in paragraph 2, 6 and 7, should be has so needed in such a available as well as any other excluded from the above provided appropriations available via immovable federal assets of the approval by a federal law within the meaning of article 42 Section 5 B-VG.

(10) section 73 is paragraph 6 shall apply accordingly, the transfer of the right in terms of the stock gift to the competent domestic governing body anyway, has to be carried out if deemed more appropriate due to qualitatively or quantitatively this stock gifts in connection with the administration of the relevant assets.

Order of federal assets



The assets are 77. (1) in systematic order in the system accounts (article 98 para. 3 Z 1) to demonstrate where the inventory as well as the arrivals and departures to capture value and changes in value are according to type, amount,. The Federal Minister of finance or the Minister of Finance shall be empowered to adopt detailed provisions to the order of the components of the federal assets in agreement with the Court of Auditors by regulation.

(2) in the case of entities administered by institutions of the Federal Government or by persons that do so are ordered by institutions of the Federal Government, are the principles set out in this section apply accordingly.

4 section

Financing and federal guarantees

Financial debt



78. (1) financial liabilities are all federal money liabilities that are entered for the purpose to gain the power of disposal over money the Federal Government. You may entered into paragraph 5 contained B-VG appropriations from the Federal Minister of finance or the Minister of finance only in accordance with the hiefür in the Federal Finance Act or in a special federal law within the meaning of article 42. A financial debt may in particular by taking out loans against the devotion of Treasury bills or other notes, through the inclusion of book debts or overdraft facilities as well as through the acquisition of bills or debts within the meaning of sections 1405 and 1406 ABGB entered into. No financial liabilities constitute mere dedication of Treasury bills or other obligation certificates to ensure as well as liabilities from currency exchange agreement. Currency exchange agreement are contracts entered into for the exchange of interest and/or capital.

(2) through the financial obligations entered into by the Federal Minister of finance or the Minister of finance to the temporary strengthening of cash financial liabilities are only to the extent justified, as such liabilities within the same financial year may be wiped.

(3) as financial liabilities also monetary liabilities of the Federal Government from legal transactions are to be treated,



1. on the basis of which a third party takes over the performance of disbursements of the Federation in accordance with their maturity and the Federal Government has to replace the withdrawals until after expiry of the financial year in which the payments by the Federal Government were to provide this or 2. but not for the purpose mentioned in paragraph 1 are completed, but still exceptional financing facilities thus be given to the Federal , that the due date for the return of the Federal Government on a more than ten years after receiving the power remote day is set or pushed out, where the due date in the case of provision of consideration in several instalments depends on the maturity of the last part of the amount.


(4) on the in para 1 second sentence mentioned authorization framework is only the nominal value of its to be received monetary liabilities of the Federation according to para 1 to 3. The crediting of the amount of foreign currency has announced each at, to be made prevailing market value at the time of stated the credit value date.

(5) the Federal Minister of finance or the Minister of Finance has the Committee entrusted with preliminary discussion of Federal finance laws of the Council within one month after the end of each financial year of the approach, to report the renewal or the conversion of financial debt and currency exchange agreement.



Conditions for the running of financing





79. (1) the Federal Minister of finance or the Minister of finance may in the exercise of the respective Federal Finance Act or a special federal law within the meaning of article 42 contained B-VG authorization to carry out credit operations in the current financial year financial liabilities enter para 5 and currency swap contract with domestic or foreign take, if



1. whose time fifty years not exceed;

2. the percentage total load for no more than a business day before laying down the conditions applicable in the Covenant when debt received in domestic currency, taking into account any currency exchange contract on the basis of the financial-mathematical formula described in paragraph 2 secondary market yield for the capital market benchmark in domestic currency plus 3% per anno is; This is determined, those bonds whose maturity is the credit operation at issue in the next run time; There are no capital market benchmarks, similar interest rates in the market are relevant;

3. the percentage total load for the waist when liabilities received in foreign currency, taking into account any currency exchange contract on the basis of which in paragraph 2 circumscribed financial mathematical formula is not more than a banking day before laying down the conditions applicable secondary market yield of the corresponding currency-compliant State paper plus 3 vH per anno; While those bonds is issued by the State in whose currency the credit operation is finally in that currency and whose maturity of credit operation at issue in the next run time comes; No Government securities with a comparable maturity, there are so issued by local authorities, Government-guaranteed bonds, securities of international issuers or similar interest rates in the market are applicable in the specified order.

(2) that percentage of the total load is according to para 1 Nos. 2 and 3 the annual accrued interest rate, financial returns derived from the discount rate, to which all prices during the term of the loan discounted contractually agreed payments (except paying agent commissions, other charges and cost dentures), the present value at the time of issuance, correspond to the net proceeds of the credit operation. Such a credit operation may in individual cases which in the Federal Finance Act or in a special federal law pursuant to article 42 paragraph 5 referred to in B-VG (equivalent) not exceed amount. In contracts for borrowing and lending operations, it can be agreed that will be granted for obligations of the Association from such contracts be fuses with federal assets or U.S. deposits relatively in the same way as are admitted after completing these contracts such collateral other commitments of the Federal Government out of financial debt. The interest rate for the first interest period is determined at the time of establishing the conditions to be used for the assessment of the overall burden in financial debt and currency swap contract, in which interest rates are variable set, for the contractual period as a basis.

(3) in the case of credit operations in foreign currencies, the imputation that this federal law is in the annual Federal Finance Act or in a special federal law within the meaning of article 42 limits referred to in B-VG following principles to carry paragraph 5:



1. no selling of foreign currency against euro, occurs at the time of stated the credit value date is the deduction by the Austrian National Bank two banking days prior to the date of the stated announced the credit currency exchange rate to be based;

2. the course provided for that purpose in the Bill is a sale of foreign currency against euro, occurs at the time of stated the credit value date for the credit to be based;

3. for credit operations with currency exchange agreement, Nos. 1 and 2 are to apply by analogy. Basis for the imputation are notional amounts ultimately obtained from currency exchange;

4. short-term obligations of the Federal Government, which are not repaid until the end of the financial year, is that in the applicable federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 appropriations granted B-VG.

(4) of these terms and conditions, the Federal Minister of finance or the Minister of Finance on the basis of the annual federal finance law or a specific federal law within the meaning of article 42 shall not deviate paragraph 5 B-VG.

Additional funding appropriations



80. (1) the Federal Minister of finance or the Minister of finance must take up to 10 vH of deposits estimated at the breakdown "Finance, currency exchange agreement" in the cash flow from financing activities of the applicable federal finance law the ultimate authority of the Federal finance law or a specific federal law within the meaning of article 42 paragraph 5 B-VG borrow beyond financial and currency swap contract. This applies insofar as so an economic advantage for the U.S. can be expected and to the extent in which the Federal Government the total deposits in the financial estimates correspond to presented to the National Assembly draft of a federal finance law for the following financial year at least the amount of the total payouts in the funding estimate excluding the deposits and withdrawals from the financing activities. These financial liabilities are entered according to the conditions contained in section 79 and currency exchange agreement is the 42 in the Federal Finance Act or in a special federal law within the meaning of article paragraph 5 contained B-VG authorization framework in support of financial debt and currency exchange agreement for the following financial year.

(2) it is also the Federal Minister of finance or the Federal Minister of finance authorized to conclude contracts, obligations of the federal debt and currency exchange agreement



1. by pushing the maturity in the otherwise unmodified conditions each year up to a maximum of 20 vH of existing at the beginning of the previous financial year commitments of the Federal Government from financial liabilities, taking into account the currency exchange agreement to misrule, if the obligation to prolongierende in some cases the amount (equivalent) amounting to 18 per cent of the respective Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 B-VG overall estimated credit operations and the new total duration the period of fifty Years does not exceed and this does not change the status of the financial debt of the Federal Government;

2. each year up to a maximum of 20 vH of the obligations of the Federal Government out of financial debt, taking into account the currency exchange agreement at the beginning of the previous financial year to convert, if the obligation in each case the amount (equivalent) amounting to 18 per cent in the Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 B-VG overall estimated credit operations , the new term corresponds to the period of fifty years, and the total impact on the Federal Government not exceeding planned overall burden no. 2 or no. 3 in article 79, paragraph 1, as well as the amount of the debt obligation to convert the amount of new debt intake; Recordings on the basis of this authorization can perform for conversions of obligations the Federal Government out of financial debt and currency swap agreement in the following year; Financial debt and currency exchange contract in foreign currency the amount of the debt obligation to be converted at the relevant rate on the corresponding credit operation must comply with at the time of recording relevant foreign exchange market of the amount of new debt intake; the provisions of this paragraph shall also apply if a change occurs in the person of the creditor;

3. through the purchase of securities of the Federal Government for repayment purposes and in this context, by reason of financial debt and currency exchange agreement to refinance the purchase of securities of the Federal Government for repayment purposes and currency swap agreement concluded in this context as well as through currency swap contracts to change currency exchange contract, where to find application No. 2 has.

Financing by other entities and countries




Article 81. The Federal Minister of finance or the Minister of finance may



1. borrowing and lending operations in the exercise in the Federal Finance Act or in a special federal law after article 42 paragraph 5 contained B-VG appropriations to carry out credit operations a) for other entities, in which the Federal Government participates mainly or for its credit operations the Federal Government took over the liability as guarantor and payer according to § 1357 ABGB, or in the form of guarantees, or b) for countries carry out and complete; has the Federal Minister of finance or the Federal Minister of finance then in practice from these funds in the Federal Finance Act or in a special federal law pursuant to article 42 paragraph 5 B-VG each contained commitments to grant loans to the respective countries or to grant financing the relevant entities, to observe the conditions of the section 79 and to make use of the Austrian Federal financing agency and 2 currency exchange contract complete , to enter agreements with other entities, in which the Federal Government participates mainly or for its credit operations the Federal Government took over the liability as guarantor and payer according to § 1357 ABGB, or in the form of guarantees, or countries then, subsequently to modify obligations arising from credit operations of those entities or those countries through substantive parent binding of the claims and liabilities arising from this currency swap agreement; While he or she has to make use of the Austrian Federal financing agency. The annual maximum amount of the capital commitments of the Federal Government from this currency swap agreement must not exceed 10 vH of the obligations of the Federal Government out of financial debt, taking into account the currency exchange agreement at the beginning of the previous financial year, respecting the regulations of § 80 paragraph 2 No. 2.



Federal guarantees





82. (1) may accept liability (guarantee according to the § 1346 and 1348 until 1367 ABGB or warranty) of the Federal Government only, the Federal Minister of finance or the Minister of finance. This or this should a liability only in accordance with the hiefür in the Federal Finance Act or in a special federal law within the meaning of article 42 paragraph 5 B-VG contained appropriations take over, where he or she has in particular to ensure, that



1. the limits laid down therein up to which liability may apply in individual cases and in total, are not exceeded;

2. liability for obligations assumed the, refer to projects, which are closer described in the relevant statutory authorization;

3. the acquisition of liability with the objectives referred to in section 2 paragraph 1 in line is;

4. the liability of the Federal Government is limited by a compensation agreement with the remaining liability carriers on its share of the liability, if other entities in addition to the Federal take the responsibility for same obligation.

(2) in the case of liability the Federal Government is to require of that



1. the Federal Minister of finance or the Minister of finance granted the right at any time book - and audit and inspection at any time in the other for the exercise of his rights and obligations necessary records and documents of the debtor or the debtor's;

2. the debtor or the debtor on the duration of the term of commitment, for which a liability is assumed, one or one I has the annual report together with the balance sheet and income statement and the audit report with a formal audit report No. 58/1999, authorised auditor or auditors to be submitted after the economic trust vocational Act (WTBG), Federal Law Gazette;

3. the debtor or the debtor for the assumption of liability by the federal one according to the nature of the in paragraph 1 Z 2 of mentioned project payable to bemessendes, but 1% annually not überschreitendes fee to the Federal has, that of the remaining part of the commitment to which the liability relates, is to calculate;

4. the Federal Government in the event of its claim from the assumption of liability in addition to the right to compensation for the paid debt (section 1358 ABGB) shall be also entitled to demand the compensation of all costs incurred in connection with the redemption of the assumed liability, including the costs incurred by the Federal Government in a dispute with the creditor or the creditor by the debtor or the debtor. To what extent can be taken into consideration in the exercise of this right of recourse to the financial and economic conditions of the debtor or the debtor's, is to be judged according the §§ 73 and 74.

By these terms and conditions paragraph 5 must be adhered to only on the basis of a federal law within the meaning of article 42 B-VG.

(3) is liable for obligations in the amount of a foreign currency, the euro reference exchange rates published by the European Central Bank at the time of assumption of liability is to be.

(4) the Federal Minister of finance or the Minister of Finance has to report to the Committee entrusted with preliminary discussion of Federal finance laws of the Council within one month after the end of each financial year the takeover by Federal guarantees.

(5) if the federal budget in accordance with article 51a para 4 led B-VG, the Federal Minister of finance or the Minister of finance is authorized to take liabilities referred to in paragraph 1 to 3 relating to the appropriations of the recently adopted Federal Finance Act.

5. section

Incentive mechanisms and sanctions

Premiums



§ 83. civil servants and officials, as well as contract staff of the Federal premiums may be granted, if



1. the resources -, goal - and incentive plans have been largely met, and 2. the necessary funds in the relevant detail budget can be covered.

Violations of financial rules by administrators



Section 84 (1) is an official or a civil servant, culpably against the provisions of this Act and is therefore a disciplinary hearing in 1979, BGBl. No. 333, initiated after the official service law, has to put the Federal Minister of finance or the Federal Minister for Finance of the result of such proceedings having regard to the competent domestic governing body.

(2) was by a civil servant or an official one in paragraph 1 infringement referred to damage inflicted by the Federal, has to put the Federal Minister of finance or the Minister of finance and the court claim after the legislation of the organ or service employee liability of the relevant replacement and the success of this claim or of the relevant for a possible Prescinding from the assertion of reasons having regard to the competent domestic governing body.

Violations of financial rules of contract staff



85. (1) power itself is a contract staff or a member of the contract staff or in a private sector employed by the Federal, guilty of a breach of the provisions of this Act, has the competent domestic governing body the Federal Minister of finance or the Minister of Finance informed to put whether use was made of the 1948 existing according to the law of contract staff take of a termination of employment.

(2) a contract staff or a contract staff by a in the section 84, paragraph 1 infringement referred to damage added to the Federal, has to put the Federal Minister of finance or the Minister of finance and the court claim after the legislation of the organ or service employee liability of the relevant replacement and the success of this claim or of the relevant for a possible Prescinding from the assertion of reasons having regard to the competent domestic governing body.

With advanced, referral, enforcement



86. (1) the Federal Minister of finance or the Minister of finance is authorized to impose in accordance with paragraph 2 to 4 sanctions in case of breaches of budgetary provisions, in particular, this federal law and the Federal Finance Act, by budget-governing bodies.

(2) for excess of global budgets without budgetary authorization, § 52 para 3 (negative reserve) is to be applied.

(3) founded a leading budget authority so apply obligations (sections 59 and 60) contrary to the provisions of the regulation in accordance with § 58 para 1, until at the end of the next financial year which reduces fixed amount limits for the competent financial governing body as to 50% the regulation referred to in article 58, paragraph 1. In addition, the Federal Minister of finance or the Minister of finance for and the following financial year at the expense of such subdivision has to establish a commitment of use to the extent of the commitment. In the case of multiannual commitments (paragraph 60), the use of commitments for the financial years concerned the extent of the respective annual amounts are to make.


(4) in the case of other violations of the budget law by leading financial centres or domestic governing bodies, the Federal Minister of finance or the Federal Minister of finance in the following financial year at the expense of such subdivision could impose a use commitments amounting to up to 2 vH, but no more than EUR 10 million, the relevant breakdown. The Federal Minister of finance or the Minister of Finance has in determining the commitment of of use of through the violation of the budget law to take into account caused harm to the Federal Finance. These measures are not to apply to the domestic governing bodies in accordance with article 6, paragraph 1 Z 1.

(5) the budget governing bodies have to share the negative reserve pursuant to paragraph 2, as well as using commitments in accordance with par. 3 and 4 on the global and detailed budget of the subdivision so that maturing obligations not affected.

(6) of paragraph 2 to 4 has the Federal Minister of finance or the Minister of finance to inform the Federal Government by the imposition of sanctions in the sense contemplated. If this is indeed possible, the Federal Minister of finance or the Minister of Finance has to set a reasonable time limit the affected budget executive organ for the Elimination of the violation. The Federal Minister of finance or the Minister of Finance has to inform the Federal Government via the Elimination of the infringement or the imposition of sanctions.

(7) the Federal Minister of finance or the Minister of Finance shall immediately inform the Committee of the National Council, dealing with preliminary discussion of Federal finance laws on the imposition of sanctions.

4. main piece

Arrangements in the implementation of the management, clearing, cost and performance accounting, payments, internal audit and audit and federal accounts

1 section

Arrangements in the implementation of the management

General information on ordering



87. (1) the Executive Officer may, if not the following else is determined only on the basis of a written order



1 assume deposits or payouts make (payment orders), income and expenses, commitments as well as receivables and liabilities cover 2 as well as perform allocations (transfer order), assume 3 things or leave and hold the related and issues (in - and outlet arrangement) and changes in value of the asset or the debt charge 4..

(2) the written form of an arrangement has to be omitted, if the issuing institutions with the technical and organizational conditions directly or with the involvement of the Federal accounting agency pass their orders through electronic messaging on the budget allocation system or when orders are provided or transmitted according to § 5 ABS. 4 by data processing equipment in the way of electronic messaging.

(3) any competent Manager or any competent head of a leading budget authority pursuant to § 7 para 1 Nos. 1 and 2 has to set the grant of the power to issue of orders, as well as the scope of the writing.

(4) orders are to give the facts underlying the business case basis is established immediately. Management documents are promptly in the budget allocation system to capture and to direct the executive organ, the facts underlying the Gebarungsfall basis is established.

(5) orders a leader or a manager of a leading budget authority, giving rise to obligations of the Federal Government, may be granted only if the payment ceiling of the detailed budget and received are not exceeded.

(6) orders, which do not satisfy the requirements, may be carried out only if the issuing institution has corrected the arrangement or maintains it. The appointing authority takes into account the objections of the executive organ not or not entirely this is on the order or orders through electronic messaging on the document to hold. Such cases shall be communicated to the Court of Auditors and the Federal Minister of finance or the Minister of finance by the company's executive officers with simultaneous information of the competent budget management organ in the ways of the competent financial executive organ.



Payment and billing order





Section 88 (1) which has to contain at least payment and transfer orders:



1 the name and address the or of the debtor or the or the beneficiaries, 2. the to be, or to be paid amount, 3. the payment period, 4. the bank account of the payment recipient or payee, 5. the number or description (success or stock account), g/l account estimates place as well as the cost center or the cost, 6 the reason for the payment or the settlement, 7 the billing instructions and 8 the date of the arrangement with signature the or of the Anordnungsbefugten.

(2) the arrangements of the issuing institution be issued according to § 87 par. 2 in conjunction with § 5 para 4 through the electronic mail flow directly or taking into account the accounting agency of the Federal Government on the budget allocation system, so these arrangements have the relevant content of the payment and billing order referred to in paragraph 1 must include; in place of a signature, the or of the Anordnungsbefugten is an electronic signature or a signature.

(3) be determined claims or payment obligations in an automated data processing procedures, so the information in the payment and clearing order can be restricted to those data, which clearly determine all the circumstances relevant to the implementation of the business case.

(4) the Federal Minister of finance or the Minister of finance may determine those cases in agreement with the Court of Auditors in the regulation referred to in article 116, paragraph 1, which



1. the signature referred to in paragraph 1 Z 8 can be omitted, unless granted arrangement is clearly noticeable, this serves to simplify the management and the full impartiality and conduct safety are ensured;

2. order power conferred on the competent executive organ;

3. offsetting orders Z 2 can be omitted according to § 87, subsection 1, provided that the content of the required transfer emerges from the documents relating to the business process or; deployed during an automated procedure (sections 103 and 104)

4. payments are without written order to accept or to pay, if this is for ease of administration and the security of payments is not affected.

2. section

Clearing

Principles of accounting



The business cases are 89 (1) according to §§ 95 to 98 in the full amount (gross) to charge the timetable and substantive right.

(2) the assignment of transactions has to be that economically attributable to them regardless of the actual cash flow, taking into account section 46 paragraph 4 in the result and balance sheet of the respective detail budget accrual basis for that financial year.

(3) the accounting item descriptions and public documents are to lead separate financial years.

(4) any transfer has



1. on the basis of an arrangement, 2. immediately and 3 on the basis of reliable information to be made.

(5) the due date for the performance of a debt or liability of the Federal Government exists when



1. a contractual claim for payment on the basis of a delivery or performance, 2. a contractual entitlement to a transfer or 3. a statutory right is the statement factually and mathematically correct set and the agreed payment period is reached.

(6) any Director or any head of a leading budget authority pursuant to § 7 para 1 Nos. 1 and 2 has an integrated closed system of profitability, to a uniform chart of accounts (§ 26 para 4) main accounting circles for financing and balance sheet and the change in the net assets (accounts) for each detail budget. To these main accounting circles, other allocation groups (§ 98) can be set up for the separate collection of factually related allocation sizes.

(7) the clearing system shall ensure that comparisons between the allocation of different financial years, detailed budgets, global budgets and breakdowns for all final invoices (section 101) can be made.

(8) the estimate shall apply mutatis mutandis, insofar as not differing arrangements in the clearing.

Levels of allocations in the financial accounts



90. (1) has the clearing to be carried out on the following levels:



1. clearing of commitments, 2. clearing of receivables and liabilities as well as 3. withholding of payments (deposits and withdrawals).

The rules remain unchanged after section 91 and section 92.

(2) as commitments are business cases to be settled,



1.

where cash expenditure was be earmarked or reserved, without having already a liability was founded, as well as 2 means of boarding for the justified yet no demand.

(3) as receivables or liabilities, there are business cases to be settled, giving rise to financial claims of the Federal Government to receive cash benefits or obligations of the Federal Government for the provision of cash benefits.

(4) payments are the arrangements are based on outstanding receivables or liabilities or which directly lead to deposits and withdrawals of the Federal Government to charge in the financial accounts. The respective value of the funding estimate to face is the results of settlement of payments.

(5) measures, which are located only within the measures acting out management to increase or decrease the estimate values variable payments (article 12 par. 5), as well as all without exceeding the payment cap set out in the Federal Finance Act for the global budget, using commitments (article 52), shifts of funds (§ 53), use overruns (article 54), the removal of reserves (article 56), as to account for adjustments to the federal budget and the second level detail budgets in detail budget to increase or decrease the estimate values will result.

Approach rules in the clearing



91. (1) the budgetary allocation is carried out in an integrated result, financing and balance sheet. To the euro currency reason to create is set off. The provision relating to the structure of the balance sheet (paragraph 94) remains unaffected thereof.

(2) assets are then to capture, once the Federal Government has purchased at least economic property because in the balance sheet. Cultural objects can be excluded in accordance with § 92 para 7 of the settlement.

(3) claims are to charge to the Federal Government has become a contractual or legal claim at that time.

(4) as soon as the business process-related expenses is to charge, is also the corresponding liability to charge. As soon as the amount of a commitment, a provision was made for that, is precisely determinable, the actual amount resulting from the obligation, is to charge as a liability.

(5) provisions are no. 3 according to § 32 para 8 to make, to adapt or to resolve. These provisions are for obligations of the Federal Government in the respective detail budget to make if



1. the domestic leading body that already before the closing date for the Bill has made a commitment, the obligation already before the statement closing date has occurred 2., and 3. the amount of the actual obligation is not precisely determinable.

(6) provisions for termination benefits, anniversaries and liabilities are to be settled separately. Provisions are to be settled, even if



1. the admission of a future claim by at least overwhelming probability is 2. the obligation is the subject of a dispute will be expected to or or 3. a Director or a head of a household-leading authority informed learns that a commitment with overwhelming probability reduction will result in a future economic benefit or use potential and the value of the provision can be reliably determined.

(7) revaluation reserves or foreign currency to bill back layers are related to lead and to resolve at their disposal in the statement of income on certain assets and borrowed funds.

(8) the accounting of expenses and revenues from operating management activities and transfers shall be made according to the actual consumption of value of and increase in value.

(9) free of charge provision of staff and services and internally generated intangible assets are not considered to account for income.

Valuation rules in the clearing



All deposits and withdrawals are 92. (1) at their nominal value in the financial accounts to be settled.

(2) cash and cash equivalents are to be settled with their nominal value. Amounts in foreign currency shall be converted at the benchmark rate of the European Central Bank (ECB); is not available this to the respective national low exchange rate.

(3) claims are to be settled at their nominal value. Individual value adjustments are claims to charge at full or partial recovery of the claim under consideration of sections 73 and 74. Receivables are to post, taking into account any VAT recovery, once the recovery is finally determined.

(4) inventories are to be settled at acquisition or production cost and subsequently, if their value is essential, at the lower of the two following values to evaluate:



1 value 2. replacement value of original acquisition or manufacturing cost.

(5) investments will apply when purchasing at their cost. In the sequence is the value of a stake in that height in the proportionate net assets has changed to adapt. A review of the cost of acquisition has to be recognised directly in a revaluation.

(6) tangible and intangible assets are to charge rolling acquisition or manufacturing cost. Assets of non-current assets, which are subject to an impairment by wear and tear, are linear depreciated according to the expected useful life. Plots are to write off only if there is a loss of value by reducing. Low-value assets can be excluded from the assessment.

(7) cultural goods to section 91 paragraph 2 are to assess the fair value of the time. Such cultural goods in the are a the fair value measurement is not possible to capture investment accounting Z 1 without value in accordance with article 98, paragraph 3.

(8) an impairment of assets according to par. 4 to 6, which goes beyond the linear depreciation according to paragraph 6, is to charge, if the book value lastingly exceeds the recoverable amount. Impairment is allowed only on previously impaired assets, provided that the circumstances that led to the impairment, have changed; the updated book value that would have been without the original impairment at the time of the impairment must not be exceeded.

(9) obligations are to be settled at their repayment amount. The civil servants remuneration in kind (§ 30 para 3) are to charge that they are included in the basis of assessment for income tax with those values.

(10) current provisions are at their expected payment amount is required to settle the present obligation to charge. Non-current provisions are to be settled at their present value. The measurement of provisions for severance payments and anniversaries has to be carried out according to the projected unit credit method.

Rules for the recognition and measurement of financial instruments



Active financial instruments are § 93 (1) to allocate in the settlement of clearly one of the three following categories:



1 financial instruments held-up to or 2 for sale available assets or 3. securities of the Republic of Austria.

(2) financial liabilities in accordance with § 78 are to assess the nominal value.

(3) the approach of currency exchange agreement and other derivative financial instruments for hedging transactions shall be made together with the underlying transaction. Transaction costs shall be disclosed in the financial expenses.

(4) liabilities in foreign currency are to be settled at the benchmark rate of the European Central Bank (ECB) at the date of the final invoices (section 101). Gains and losses are recognised directly in the foreign currency translation reserve to charge. This is at their disposal income to dissolve.

Structure of the balance sheet



94. (1) is the the balance sheet assets to liabilities and net assets (counterpart). In the capital account, the increase is to charge acceptance and change in value, being the sum of the assets of the sum of debt and net assets (counterpart) has to correspond to assets, liabilities and net assets (counterpart). This also applies to entities that are managed by institutions of the Federal Government or by persons that do so are ordered by institutions of the Federal Government.

(2) the assets is to identify as a short-term and long-term assets and the borrowed funds as short-term and long-term debt.

(3) current assets are all assets, which expects that consumed within one year, or to be converted into cash and cash equivalents, to expel. As current assets are at least liquid assets, to identify current financial assets short-term receivables and inventories.


(4) as short-term debt, all debt with a maturity of up to one year shall be disclosed. Short-term debt are at least in financial obligations to strengthen cash in short-term financial liabilities, in current liabilities and short-term provisions to divide.

(5) assets and borrowed funds are then in the long term, if they assign are not as short term. As non-current assets are at least financial assets, investments, long-term receivables to identify tangible fixed assets and intangible assets. At least in non-current financial liabilities, long-term debt are to expel non-current liabilities and non-current provisions.

(6) the net assets (counterpart) has as a minimum content accumulated net earnings and the balance from the opening balance sheet.

(7) in the case of entities administered by institutions of the Federal Government or by persons that do so are ordered by institutions of the Federal Government, you are to apply by analogy paragraphs 1 to 4.

Income statement and balance sheet



Expenses and income, and changes in assets, the debt and the net assets (accounts) are 95 (1) according to the requirements of the chart of accounts on the earnings and balance sheet accounts to charge.

(2) on the accounts of the income, expenses and income are on the accounts of the balance sheet to each of the initial data, the arrivals and departures, as well as the closing stock charge. The annual settlement is to establish through closing entries on the corresponding accounts. All closing are in accordance with the § 94 to take over completely in the earnings and balance sheet. The net profit of the financial year is to be added cumulative net profit of the previous financial year respectively.

(3) on request of the Court of Auditors, evidence of the income statement and the balance sheet of the Federal Minister of finance or the Minister of finance can be create for purposes of the Federal accounts.

(4) in the household of the result are the income and the values of the result estimate to face. If necessary, the budget corrections are added after article 90, par. 5.

Financial accounts



Are 96. (1) due to legal, contractual, or other received provisions deposits and payer payments federal, which are quoted according to § 33, to charge according to the requirements of the chart of accounts to accounts. That apply to the allocation of proceeds from duties in the quoting in § 32 para 1 and 34 par. 1 Z 1 principles set.

(2) with the clearing of payment (article 90 paragraph 4) estimate in the financial budget is considered final claim.

(3) the ineffective estimate payments and receipts are according to § 34 to offset in the cash flow from the not estimate effective management in the financial accounts. The net change in liquid assets results from the sum of the deposits and withdrawals according to article 34, paragraph 1, and the estimate of efficient payments and receipts. The net change in cash has to correspond to the net change in the balance sheet.

(4) repayments of deposits and withdrawals are to charge, on which the original payment was charged to those accounts.

(5) payments, providing mediation way a Manager or a Director of a leading budget authority for a Director or a head of household leading elsewhere according to § 65, are to charge the payouts can be associated to the account. The repayment and the corresponding payment are to be charged in the same financial year.

(6) the expenses incurred in connection with section 63 and income are financing effectively to charge.

(7) deposits or prepayments (§ 50 para. 2) are to charge estimate and basically after actually supplied power, and at the latest within three years to settle.

(8) in the financing budget are the financial accounts and the values of the funding estimate to face each other.

Settlement of prior permissions and responsive



Before permissions (commitments and demands) and loaded (commitments and liabilities) occurs where the obligation or the maturity in a future fiscal year are 97. (1) as to account for prior authorizations and responsive.

(2) amounts attributable to each financial year are in accordance with their maturity.

(3) loans and recorded financial liabilities are to be settled with the maturing in future financial years amounts as prior permission and medical history.

(4) the areas of tax receivables and tax credits of the Federal Government are excluded from the settlement as a prior permission and medical history. Obligations of the Federal Government for future staff costs are for the next four financial years to the respective values of the federal budget of the current financial year.

(5) loaded from rest payments for public servants shall be disclosed in a plant in the U.S. accounts.

Other allocation groups



§ 98. (1) in addition to the main settlement circles according to §§ 95 to 97 and section 108 to leading the business cases caused by distinct activities of an task carrier can be captured in other accounting circles.

(2) the balances of the accounts collected in these other clearing circles in the earnings and balance sheet are singly or grouped together to integrate when there captured clearing sizes are changed in the power transfer circuits.

(3) when other allocation groups are to lead:



1. the investment accounting, 2. customer accounting, 3rd accounts payable accounting, 4th the payroll, 5. the tax withholding and 6 the withholding of financial debt.

(4) financial assets, investments, fixed assets and intangible assets are to charge according to provisions in the investment accounts.

(5) claims are to charge in the customer accounts.

(6) liabilities are in the accounts payable accounts to charge.

(7) the staff costs be charged for in the payroll.

(8) taxes are to charge separately for the individual duties and contravening in the tax withholding.

(9) provisions are records with information on the value at the beginning and end of the financial year, to lead supply, consumption, and resolution as well as changes in interest rates and changes on the basis of time, as well as the reliable identification of provisions.

Separate management



section 99. The management is to gather separately from the settlement after the sections 95 to 97



1. when legal entities, which are managed by institutions of the Federal Government or by persons for ordered by institutions of the Federal Government, 2 if it is Z 18 to a conduct according to article 81 in conjunction with article 34, paragraph 1, as well as for deposits and withdrawals from carrying out assessments for other legal entity pursuant to section 2 of the Federal Finance Act, Federal Law Gazette No. 763/1992, and 3 if it is a conduct according to § 29 par. 2 and 3 , where each accounting principles are to be observed according to §§ 95 to 97.

Evidence of the month



Month evidence of any detailed budget on the income statement, financial accounts, the balance sheet, to create the previous permissions and responsive are § 100. (1) for each month of the budget-leading points.

(2) the domestic governing bodies have to create evidence of the month for their entire area of effect in addition to the monthly certificates referred to in paragraph 1 to be created and to provide the Federal Minister of finance or the Minister of finance, as far as him or her these are not immediately accessible through automated procedures immediately.

(3) the Federal Minister of finance or the Minister of Finance has to vote the stock of cash with the estimate of effective and ineffective to estimate payments and receipts at the end of each month.

(4) the month, verification of the income have to contain the withholding amounts. The month proof of the capital account have the balances to contain the settlement amounts, as well as the ending accounts;. The month proof of the prior permissions and impact have to contain the arrivals and departures, as well as the final data on commitments, assets, and liabilities.


(5) the month proof of financial accounts have the monthly estimate values, the deposits and withdrawals, the difference, as well as the final data on permissions, demands that contain obligations and liabilities. To what extent are the differences from the domestic governing bodies to explain, determines the Federal Minister of finance or the Minister for finance in the regulation to be adopted according to § 51 para 5. The Federal Minister of finance or the Minister of Finance has been the month certificates for the breakdown of "Public duties", according to the main types of tax, to publish.

Final bills



Final invoices shall § 101. (1) for each fiscal year budget leading places according to the § 95, 96 and 102 to create.

(2) the domestic governing bodies have final invoices according to the § 95, 96 and 102 for their entire area of effect to create.

(3) the final bills are the Court of Auditors referred to in paragraph 1 to submit those in the way of the budget executive body of also the Federal Minister of finance or the Minister of finance pursuant to par. 2. The date of delivery is by the Court in consultation with the Federal Minister of finance or the Minister of finance to set.

(4) the period for the deficiencies found in the Court of Auditors has to assess, that the timely submission of the Federal accounts to the National Council in accordance with the Court of Auditors Act 1948 (RHG) is guaranteed.

(5) the final bills have the principle of as faithful representation of the financial position of the Federal Government (section 2 paragraph 1) to suit.

(6) facts, which have existed on the statement closing date, but only become known between the accounting balance sheet date and the date of the creation of the accounts, are in the final bills.

(7) the facts which only occurred after the closing date for the invoice that are not to include in the final bill.

(8) for all accounts of the balance sheet according to para 1 and 2 are



1. the investments of the Federal Government, 2. federal securities, which represent no shareholdings, 3. the financial debt separated according to maturities in short-term (§ 94 paragraph 4) and long term (section 94 para 5) financial liabilities as well as 4. the liability of the Federal Government expanded to prove. The evidence of investments in accordance with subpara 1 have to contain information on the major holding companies, whose capital, the ownership interest of the Federal Government and its voting rights, and the valuation method applied.

(9) the Federal Minister of finance or the Minister of Finance has to create a consolidated accounts for the Association and to submit it to the Court of Auditors.

(10) in the final invoices of breakdown "Public duties" are the premiums deducted from the proceeds of levies, refunds and withdrawal amounts directly paid out separately.

Estimate comparative calculations



The estimate values of the result estimate and the actual expenditure and income are § 102. (1) in the quote comparison account for the income on the basis of the classification provided for in the Federal Finance Act, as well as on the basis of Mittelverwendungs - and application groups to present and demonstrate the differences between the results estimate and the actual expenditure and income.

(2) in the quote comparison account for financial accounts are based on the outline provided in the Federal Finance Act, as well as on the basis of Mittelverwendungs - and application groups



1. a) the estimate values of the financial estimate and b) the actual and payouts to represent, and 2. a) the differences between the funding estimate values and the actual deposits and withdrawals, b) the remaining open commitments of the claims, c) liabilities and d) to prove the bindings in the financial accounts.

(3) the results of the estimates compare invoice according to paragraphs 1 and 2 are to establish. Furthermore separated - to deposits and withdrawals - the previous permissions and responsive, broken down in to prove.

(4) on the request of the Court of Auditors, more evidence to estimate comparative calculation for purposes of the Federal accounts are to provide.

Principles for the computer-assisted care tasks of financial management



103. (1) data processing projects are projects for the computers or other technical aids used to the automated execution of tasks of financial management or which represent significant changes to existing automated process within the meaning of this Federal Act.

(2) prior to the introduction of a measure referred to in paragraph 1, the competent domestic governing body, has



1. a conduct task analysis and 2. to make the agreement with the Federal Minister of finance or the Minister of finance; as far as it is this about in the articles 6 and 9 called RHG Affairs, is also the agreement with the Court of Auditors to produce.

Principles for the use of automated processes in financial management



104. (1) a data processing procedure in the context of financial management is to ensure that



1 documented, shared and valid programs are used, 2. the accuracy and completeness of data acquisition, data entry, data storage and data output controls are ensured, 3rd in the process unauthorized can access a, 4. precautions against loss or against any unauthorized modification of the stored data are taken, 5 which are set and each other differentiated tasks and areas of responsibility of the parties to the proceedings and 6 failure an automated procedure arrangements for the continuation of the tasks of financial management in the required extent be.

(2) be recorded data or results only in not visually readable form, as the competent organ has during the storage period to ensure that these data and results can be visually readable made within a reasonable time; Here, the correct and complete reproduction must be ensured.

(3) the documentation of the data processing has in particular



1. the documentation concerning the problem of documentation, 2. the documentation of the data and the rules of processing, 3. to include the documentation of the Abstimmungsmittel and the implementation.

General storage



105. (1) all shipping accounting documents and billing item spellings including the evidence of the month are for seven years safe and orderly manner to be kept. The period begins with the end of the financial year, relate that the documents and records. Processing accounting documents and-aufschreibungen are to be kept about it, as long as they are in pending proceedings for evidence of importance.

(2) the competent fiscal-governing body may grant the elimination and destruction of processing accounting documents and-aufschreibungen with the consent of the Federal Minister of finance or the Federal Minister of finance and the Court of Auditors before the expiry of the period referred to in paragraph 1, if the documents of minor importance and the review is possible.

(3) the storage of processing accounting documents and-aufschreibungen is whether the accounting agency of the Federal Government. The jurisdiction of the Federal accounting agency is not given, when the clearing item descriptions in other accounting circles appear under section 98 subsection 3 or the participation of the accounting agency of the Federal Government on the allocation is not necessarily intended.

Storage in digital form



106. (1) has the shipping invoice documents and-aufschreibungen storage to be carried out in digital form on disk. Unless there are documents only to disk in digital format, eliminates the need for the play faithful to the original.

(2) the shipping invoice documents and-aufschreibungen shall be kept during the implementation of the management, as well as upon completion of the conduct case in the budget allocation system.

(3) the storing of shipping accounting documents and-aufschreibungen can be outside the budget accounting system in accordance with article 98, if this the administrative simplification is used and public safety as well as the control function of the executive organs remain guaranteed. The competent domestic governing body may grant the store documents outside the budgetary accounting system only with the consent of the Federal Minister of finance or the Federal Minister of finance and the Court of Auditors.

Physical storage




Management documents in paper form, which are suitable because of the size, nature or for any other reason not for storage in digital form, are § 107 (1) to be kept physically.

(2) the management documents are referred to in paragraph 1 to be kept separately for financial years in a systematic way. The management documents refer to several financial years, they are ordered to be kept during the financial year, when the trade was completed. The management documents refer to several accounting codes, they are ordered to keep accounts.

3. section

Cost and performance accounting

Principles of cost and performance accounting of the Federal Government



108. (1) every Director and every manager of a leading financial authority pursuant to § 7 para 1 Nos. 1 and 2 has to comply with the cost and performance accounting of the Federal Government (BKLR) for a cost and performance accounting. The cost and performance accounting has to support an effect-oriented budgeting and financial management, as well as a results-oriented control of these budget-leading posts.

(2) the costs and revenues derived from the income of statement of income and expenses, are to split into the cost and performance accounting in a comprehensible manner on controlling objects. Power relations are within a subdivision, unless it is appropriate and they are not already pictured in the income statement represent the accountable and transparent in the cost and performance accounting.

(3) comparable detail budgets of a subdivision are to depict in the cost and performance accounting based on same principles.

Simplified cost and performance accounting



§ 109. Haushaltsleitende organs according to § 6 paragraph 1 Z 1 and 2 and leaders and head of household-leading points to § 7 para 1 No. 2 can in agreement with the Federal Minister of finance or the Federal Minister of Finance according to the specifications of the Federal, cost and performance accounting a simplified cost and performance accounting lead.

Performance time recording and obligation



§ 110. (1) for the cost and performance accounting is the sections 108 and 109 to record the performance time or appreciate.

(2) the Federal Chancellor or the Chancellor, the Federal Minister of finance or the Federal Minister of finance and the Court of Auditors can obtain the results of cost and performance accounting after the sections 108 and 109 of the household senior organ, whereupon the domestic governing body has to present them.

4 section

Payment traffic

Principles of payment transactions



§ 111 (1) which is basically without cash to settle payments of the Federal Government. Cashless payment transactions is to get shall by way of the Austrian postal savings bank. The cash circulation is limited to the essential necessary extent. The processing of payments is the company's executive officers.

(2) for every budget-leading authority, the Federal Minister of finance or the Federal Minister of finance in agreement with the relevant budget executive organ has at least to open a sub - or secondary account to the main account of the Federal Government in the Austrian postal savings bank, if this serves the summary and the general availability of the means of payment of the Federal. At the opening of a sub - or secondary account to the main account of the Covenant at the Austrian National Bank, is to proceed accordingly. The other account at a credit company is allowed only if the particular local or factual conditions require it, and the Federal Minister of finance or the Minister of Finance has agreed to the opening in the ways of the relevant budget executive organ.

(3) the Federal Minister of finance or the Minister of finance is authorized, to the implementation of cashless payment transactions to conclude the necessary agreements with the Austrian postal savings bank, the Austrian National Bank or the other loan and to set the payment forms approved for the settlement of payment transactions of the Federal Government, taking into account the rules of economic traffic.

(4) the receipt of transfers and cheques, as well as card payments or other electronically-assisted forms of payment are permitted insofar as they are covered by an agreement pursuant to paragraph 3 and the redemption is secured. The acceptance of change by institutions of the Federal Government or by the accounting agency of the Federal Government to the fulfilment of requirements is not permitted.

(5) the Executive Officer has to make the payouts under optimum use of granted payment or according to their maturity. Requirements of the beneficiaries are to be in accordance with existing regulations against the claims of the Federal Government.

Management of bar cash and valuables



Section 112 (1) which is to limit to the extent necessarily required in bar tender.

(2) bar tender may be accepted only by the company's executive officers, paid and kept in custody. The receipt, delivery and safekeeping of valuables, securities and other financial instruments may only be by the executive organs. The tasks can be transferred to the accounting agency of the Federal Government pursuant to § 9 para 4.

5. section

Internal examination

Factual and theoretical examination



Any claim for payment and any payment obligation are 113. (1) on its base and its height to check. The factual and accounting accuracy must be confirmed in writing.

(2) the determination of the factual and accounting accuracy is to transfer the body, is able to evaluate all circumstances, whose Richtigkeit is to certify that.

(3) staff who signed orders, may be entrusted only with determining the factual and accounting accuracy, if the full impartiality is guaranteed and no incompatibility.

(4) the factual and accounting audit is to confirm prior to issuance of the warrant. This is not possible, in exceptional cases, these tests are so after receipt or payment without delay to catch up.

(5) the factual and mathematical examination of a document has to be avoided, if administrative or judicial decisions or orders.

Check in the implementation of the management



The written or received by way of electronic transfer arrangements incoming at the executing organ are § 114 (1) to examine whether these provisions granted to the budgetary provisions and the other by the competent budget leading match.

(2) the Executive Officer has by appropriate tests to take precautions that the activities incumbent in the execution of the management are carried out properly. Only staff may be entrusted with the exercise of the tests, where the full impartiality is guaranteed and there is no incompatibility.

Review



Section 115 (1) of the Federal accounting agency the occasional and unexpected review of the entire settlement including the payroll of domestic leading bodies, as well as the responsibility of these managed entities that can take place on the ground.

(2) in the case of these tests is to determine if the payment and billing are performed correctly, the documents are properly and comply with the regulations and the valuables and other assets are present and recorded. This access is to the accounting agency of the Federal Government and to allow inspection of all documents on the spot.

(3) on each assessment referred to in paragraph 1 is a test report to write, which has to contain the type and scope of the audit and the main findings of the audit. Examination reveals significant complaints, the Director or the head of a leading budget authority has to take the necessary measures.

(4) the results of the investigation are to provide the Court of Auditors.

Order of the arrangements in the implementation of the management, clearing, cost and performance accounting, payment transactions and assessing indoor



116. (1) the Federal Minister of finance or the Minister of finance is authorised to adopt detailed provisions the sections 87 to 100 and 103 to 115 in agreement with the Court of Auditors by regulation. This authorisation shall be without prejudice to paragraph 2.

(2) the Court of Auditors has to adopt detailed provisions closing accounts pursuant to §§ 101 and 102 and the Federal accounts pursuant to sections 117 to 119 by regulation in agreement with the Federal Minister of finance or the Minister of finance.

(3) in the case of entities administered by institutions of the Federal Government or by persons that do so are ordered by institutions of the Federal Government, are the principles set out in this main piece to each section apply accordingly.


6 article

Testing of the final bills and federal accounts

Review of final invoices



The final invoices for review are the Court of Auditors section 117 (1) to present. The final invoices for computational accuracy, as well as their compliance with the rules applicable to the accounting and final accounts are verified in accordance with professionally accepted guidelines and standards.

(2) for the purpose of creation of the Federal accounts, the Court of Auditors from September 1st can check the completed business cases of the current financial year.

(3) for previous financial years, insight in all clearing item descriptions and shipping invoice documents is the Court of Auditors, at its request by the domestic governing bodies to grant.

Estimate comparative calculations of the Federal



§ 118. The Court of Auditors has to submit the estimate comparative calculations of the previous financial year the National Council for the purpose of advising the Federal Finance frame law and strategy report by 30 April of each year. The results of estimate comparison calculations are justified.

Federal accounts



Section 119 (1) which is federal accounts to integrate in a body part and a part of the numbers.

(2) the Court of Auditors has to attach a breakdown of appropriations and-aufbringung according to the criteria of the national accounts.

(3) in the Federal accounts are the final invoices (section 101), in particular



1. the financial accounts of the Federal Government in the outline of the Federal Finance Act separately to deposits and withdrawals, stating the estimate points; the financial accounts are the values of the funding estimate to face (estimate comparison statements for financial accounts);

2. the income of the Federal Government in the outline of the Federal Finance Act; the statement of income are the values of the result estimate to face (estimate comparison account for the income);

3. the balance sheet of the Federal Government in the nationwide outline;

4. the final bills of the legal entity managed by the Federal Government to take.

5. main piece

Transitional and final provisions

References



120. references in this Federal Act on other federal laws are to be understood as references to the applicable version, as far as the individual references not a particular version referenced in.

Transitional and transitional provisions



121. (1) has the Federal Minister of finance or the Minister of finance to adopt a regulation for the design of the preparations for the entry into force of this federal law.

(2) the Federal Minister of finance or the Minister of Finance has to set the estimate values in the new budget and account reconciliation in consultation with the respective domestic governing bodies. The Federal Minister of finance or the Minister of Finance shall by regulation to assess how and to what point in time the transfer of the federal budget, according to the principles of this Federal Act has to be done no. 213/1986 according to the provisions of the Federal Budget Act, Federal Law Gazette. The domestic governing bodies have to provide necessary information to the Federal Minister of finance or the Minister of finance for their breakdowns for the reconciliation and to enter in the budget allocation system.

(3) the estimate values of the estimate of efficient management of the financial years 2011 and 2012 are as a result estimate comparison value for the result - and the funding estimate. Recognised income and expenditure are as effective financing income and expenses in the earnings estimate, as well as to take over payments and receipts in the financial estimates in the budgeted amount. Stock effective revenue and expenditure estimate of efficient clearing are to take over payments and receipts in the financial estimates in the budgeted amount. The transferred estimate values are to complement the values and adapt that arising from the provisions of this Federal Act, in addition.

(4) the estimate comparison value of paragraph 3 are to represent in the outline according to this federal law. If this reconciliation of amounts is compatible according to para 3 with the provisions of the 2nd main section of this Federal Act, customized values to use are in the agreement between the household executive organ and the Federal Minister of finance or the Federal Minister of finance.

(5) the reserves by organizational units, where the flexibility clause concluded according to §§ 17a and 17B of the Federal Budget Act, Federal Law Gazette No. 213/1986, for use, are as associate reserve to the respective detail budget that corresponds with the respective organizational unit. The decision has to meet the domestic governing body in consultation with the Federal Minister of finance or the Minister of finance. The use of reserves has to be carried out according to the provisions of this Federal Act.

(6) reserves from earmarked and variable income, as well as from EU recoveries may be used only for the same purpose for which they were made in the preceding financial years. You are as to associate the corresponding detailed budget reserves. The decision has to meet the domestic governing body in consultation with the Federal Minister of finance or the Minister of finance. The use of reserves has to be carried out according to the provisions of this Federal Act.

(7) applies to reserves formed until the end of the financial year 2012:



1. reserves, which until the end of the financial year 2012 according to § 53 of the Federal Budget Act, Federal Law Gazette No. 213/1986, from the fiscal year 2009 were made and fall not under § 101 paragraph 13 of the Federal Budget Act, Federal Law Gazette No. 213/1986, are divided according to the principles of article 55 of the Federal Act by the budget-senior organ on the detailed budgets of its area of effect. Reserves according to § 53 para 1 to 4 of the Federal Budget Act, BGBl. No. 213/1986, however, apply same rules, while maintaining the respective investment.

2. reserves in accordance with § 101 paragraph 12 of the Federal Budget Act, Federal Law Gazette No. 213/1986, until at the end of the financial year 2008 made and not in accordance with § 101 paragraph 13 of the Federal Budget Act, Federal Law Gazette No. 213/1986, until the end of the financial year 2012 were dissolved, are to split at the beginning of the financial year 2013 according to the principles of article 55 of the household senior organ on his sphere of competence, while retaining the previous investment detail budgets. These reserves can be found, where the amount of the reserve of the respective budgets of the detail remains unchanged funding take effect then by the Federal Minister of finance or the Minister of finance.

(8) the Federal Minister of finance or the Minister of Finance has the date January 1, 2013 for the first time according to the provisions of this Federal Act to create an asset account (opening balance) and to set the detailed provisions to do so by regulation. Each budget governing body has to submit the required data of his sphere of competence of the Federal Minister of finance or the Minister of finance for the initial creation of the capital account (opening balance). In particular, the data from the inventory and success clearing are to be used for the initial creation of the capital account (opening balance).

(9) institutions according to § 6 para 1 No. 3 have to lead the cost and performance accounting, that set is associated with regulation of the Federal Minister of finance or the Federal Minister for finance from 1 January 2011 until the end of 31 December 2012 in the tree. As of 1 January 2013 the cost and performance accounting applies Z after the sections 108 to 110 on all budget-leading sites pursuant to § 7 para 1 1 and 2.

(10) without prejudice to the existing commitment to the financial management after the Federal Budget Act, Federal Law Gazette No. 213/1986, applies the following in terms of the entry into force of this federal law:



1. in the financial year 2011, the ability to test individual elements of the rules from 2013 under the subject Federal Act in agreement (pilot operation) with the Federal Minister of finance or the Minister of finance is for the domestic governing bodies. In addition preparation measures may be taken from the financial year 2011 for the effect-oriented assessment of new legislative measures and projects which have financial implications for the federal budget (section 17), as well as for the internal evaluation of legislative measures and the implementation of projects (§ 18).

2. the domestic governing bodies have the budget structure until June 30, 2010, in agreement with the Federal Minister of finance or the Minister of finance under the provisions of this Federal Act to set Z 5, in particular section 6 paragraph 2. To this end, the Federal Minister for finance has or the Federal Minister of finance more regulation to enact regulations.


3. in the financial year 2012, according to the regulation referred to in paragraph 2 of the Federal Minister of finance or the Federal Minister of finance under this Federal Act in addition making the rules from 2013 (parallel operation) obligation for the fiscal-governing bodies.

(11) in the federal budget for 2013, the previous years are not represented. In the federal budget in 2014 but not in the result for the financial year 2012 shows only the financial year 2013.

(12) the Federal Minister of finance or the Minister of Finance has the reconciliation of the not yet completed conduct cases from the financial years and including the financial year 2012 in the budget allocation system, as well as in accounting circles in this from the financial year 2013 to use upcoming budget allocation system including other settlement parties to make sure. The domestic governing bodies, the domestic leading bodies and the executive organs have to assist the Federal Minister of finance or the Minister of finance. The Federal Minister of finance or the Minister of Finance has issued guidelines to ensure an orderly settlement.

(13) in the creation of the designs for the Federal Finance frame law for the years 2013 and 2016 and the Federal Finance Act for the financial year 2013, the corresponding provisions of this Federal Act shall apply; This includes also the creation of this related regulations and guidelines.

(14) for individual projects, where prior to entry into force of this federal law, the agreement was made with the Federal Minister of finance or the Minister of finance, the provisions of §§ 23, see 43 to 48 of the Federal Budget Act, Federal Law Gazette No. 213/1986, application.

(15) disposals of federal assets, as well as the related understanding manufactures, taken before entry into force of this federal law under the provisions of the 6th section of the Federal Budget Act, Federal Law Gazette No. 213/1986, stay upright after entry into force of this federal law, unless they object not to the present Federal law.

(16) all limits of expenditure laid down in the recently adopted Federal Finance frame law are from the financial year 2013 amount equal to caps of the payouts.

(17) the federal budget for the financial year 2013 runs B-VG article 51a para 4, this is to perform according to the provisions of this Federal Act. In this case, the expenditure laid down in the Federal Finance Act 2012 correspond to the upper limits for the payments in the financial budget and effective financing expenses in the budget result. The budget structure in applied has to meet no. 2, if this is not amended in consultation between the relevant budget executive organ and the Federal Minister of finance or the Federal Minister of finance that in accordance with paragraph 10.

(18) the long-term budget forecast in accordance with § 15 para 2 is for the first time in the financial year 2013, at the latest in the financial year 2014 to create. Report gem. § 47 para 2 is second rate to create for the first time March 31, 2014, for the financial year 2013.

(19) the encouraging report for the financial year 2012 is in the budget structure of the Federal Budget Act, BGBl. to create no. 213/1986, whereby the direct funding of the current financial year estimate amounts not to be. Promotion report for the year 2013, which is in accordance with and in the budget structure of this Federal Act to create, are at the direct promotions the comparison figures for the financial years 2011 and 2012 as well as the promotion of report for the year 2014 2012 not to include those of the financial year.

(20) without prejudice to the relevant provisions in the Federal Finance Act are variable pools according to § 44 par. 5 in the following areas:



1. General management service: a) using Group A1 (basic career and functional groups 1 to 3);

b) using Group A2 (basic career and functional groups 1 to 5); Use Group A3 (basic career and functional groups 1 to 4) and the using groups of A4 to A7.

2. Executive service: a) using Group E1 (basic background and function group 1 to 6);

b) using Group E2a (basic career and functional groups 1 to 4) and E2b and E2c using groups.

3. military service: a) using Group M BO 1 (basic career and functional groups 1 to 3);

b) using Group M BO 2 (basic career and functional groups 1 to 5), use of Group M BUO 1 (basic career and functional groups 1 to 4) and use Group M BUO 2;

(c) use of Group M ZO 1 (basic career and functional groups 1 to 3);

(d) use of Group M ZO 2 (basic career and functional groups 1 to 5), use of Group M ZUO 1 (basic career and functional groups 1 to 4) and the use of Group M ZUO 2 and M ZCh.

4. judges and judges of the grades R 1a and R (b) 1;

5. teachers: a) directors and directors, Department Directors, technical directors and education leaders and education head of use groups L1, L2 and L3;

b) other teachers of using groups L1, L2 and L3;

6 servants with ADV-special contract of SV/5-SV/7 staff groups.

(21) within the area of summarized as follows on grades and parts of grades, an amendment of the personnel plan in accordance with article 44, paragraph 6 can be:



1. General management service: a) using Group A1 (basic career and functional groups 1 to 7);

b) using Group A2 (basic career and functional groups 1 to 5);

(c) use of groups A3 to A7).

2. Executive service: a) using Group E1 (basic background and function group 1 to 9);

b) using Group E2a and E2b, E2c.

3. military service: a) using Group M BO 1 (basic career and functional groups 1 to 7);

b) using Group M BO 2 (basic background and function group 1 to 6);

(c) use of Group M BUO 1 and M BUO 2;

(d) use of Group M ZO 1 (basic background and function group 1 to 6);

(e) use of Group M ZO 2 (basic background and function group 1 to 6);

(f) use of Group M ZUO 1, M ZUO 2 and M ZCh.

4. judges and judges of the grades R-1a, R 1 b and R2, judges and judges of the Court of asylum and judgeship candidates and judgeship candidates;

5. State lawyers and public prosecutors of the grades St 1 and St 2;

6 teachers and teacher;

7 education and technical inspectors and inspectors;

8 nursing service;

9 staff with an ADV-special contract;

10 post and telecommunications authority administration.

(22) the maximum capacity for the financial year 2013 staff plan is that value that is based within the guidelines of the personnel plan for 2013 on the basis of full-time to be determined by the Federal Government targets considering a management reserve. An any difference to the positions laid down in the basic outline of the human resources plan can be converted into staff controlling points and they credited in the human resources plans of the respective budget executive body.

(23) the Federal Finance frame law for the financial year 2013 and 2016 and 2013 Federal finance law are taking account of § 32 para 4 No. 2.

(24) the Federal Minister of finance or the Minister of Finance has an external evaluation of the Federal Budget Act thus no later than in the year 2017 - 2013 at the latest five years after its entry into force - to hire.

Home and expiry



122. (1) this federal law enters with 1 January 2013, whose § 121 and its § 122 para 3 Z 4 but on the day after its by-laws in force.

(2) Regulations under this Federal Act as amended can be adopted from the day following the announcement; they may not however into force prior to the required legal provisions.

(3) the Federal Budget Act, Federal Law Gazette No. 213/1986, occurs at the end of 31 December 2012 with following requirements override:



1. payment of the Federal Government, that instruct 2013 are because of their timely performance in the financial year prior to the beginning are attributable to the financial year 2012. The related income and expenditure on the occasion of the recording of financial liabilities and the conclusion of currency swap agreements pursuant to § 65a, sections 1 and 2 are attributable to the financial year 2012.

2. the determination of earnings for the financial year 2012 has according to the provisions of the Federal Budget Act, Federal Law Gazette No. 213/1986, 15 January 2013 to be carried out.

3. the Federal clearance of accounts for the financial year 2012 is according to the provisions of the Federal Budget Act, BGBl. No. 213/1986, and the provisions of this paragraph create.

4. for the financial year 2012 allocations may until 31 March 2013 a) permissions and obligations, receivables and liabilities as well as prior permissions and responsive pursuant to § 52 para 4 BHG, BGBl. No. 213/1986, and b) for the completion of the inventory and success clearing pursuant to § § 95 and 96 BHG, BGBl. No. 213/1986 performed, c) the Federal Minister of finance or the Minister of finance may by regulation the time of conclusion of the allocations referred to in no. 4 for the purpose of one forward the orderly transition to the new accounting system according to the provisions of this Federal Act.

5.

The allocation of the financial management in the financial year 2012 (parallel operation - para 10 Z 3) has under the provisions of the Federal Budget Act, Federal Law Gazette 2009 and according to the provisions of this Federal Act and the federal budget regulation 2013, to be 213/1986, and the regulation of the federal budget.

Enforcement



123. (1) with the execution of this Federal Act is, as far as in the foregoing provisions not otherwise is provided.



1. the Federal Minister of finance or the Minister of finance, 2. in matters that relate to the powers of a Minister or a Minister, this Federal Minister or the Federal Minister and administrative matters relating to the organs of the federal legislation the President or the President of the Court of Auditors entrusted the President of the National Council or the President of the National Council, 3. as regards the provisions concerning the audit and the Federal accounts.

Fischer

Faymann

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