139. Federal Law on the Leadership of the Federal Budget (Federal Budget Act 2013-BHG 2013)

The National Council has decided:

table of contents

1. Main item
General provisions and organisation of financial management
Section 1
General provisions
§ 1. Scope
§ 2. Objectives and principles of financial management
§ 3. Budgetary management
§ 4. Budget period
Section 2
Organisation of financial management
§ 5. Institutions of budgetary management
§ 6. Budgetary management bodies
§ 7. Budgetary authorities
§ 8. Parent and subordinated budget-leading bodies
§ 9. Accounting Agency of the Federal Republic of Germany
§ 10. Paying
§ 11. Economic entities
2. Main piece
Federal Budget Planning
Section 1
Medium-term federal budget planning
§ 12. Federal Financial Framework Act
§ 13. Binding effect of the Federal Financial Framework Act
§ 14. Strategy Report
§ 15. Requirements for the Federal Financial Framework Act, the basic principles of the Staff Plan, the	Strategic Report and the Long-term Budget Forecast
§ 16. In the case of new regulatory projects and other projects, the	financial impact on the federal budget
§ 17. Impact assessment of regulatory plans and other projects
§ 18. Internal evaluation of regulatory projects and other projects
Section 2
Structure of the federal budget
§ 19. Regulation of the structure of the federal budget
§ 20. Result budget
§ 21. Financing budget
§ 22. Wealth Budget
Section 3
Embed
§ 23. Federal Finance Act
§ 24. Outline of the Federal Estimate
§ 25. Presentation of the results and financing proposals in the Federal Estimate
§ 26. Estimates
§ 27. Legal and administrative binding effects
§ 28. Principles of assessment
§ 29. Derogation from the principles of the assessment
§ 30. Breakdown in appropriations groups and groups of medium-use groups in the	Result estimate
§ 31. Financial and non-financing income and expenses
§ 32. Estimate rules in the result estimate
§ 33. Breakdown in appropriations groups and groups of medium-use groups in the	Financing estimate
§ 34. Exceptions to the estimate in the financing estimate
§ 35. Legal obligations
§ 36. Purpose-bound building
§ 37. Commitments as part of the assessment
§ 38. Roles
Section 4
One-year budget planning
§ 39. Preparation of the Federal proposal for a preliminary draft
§ 40. Draft Federal proposal
§ 41. Information on impact orientation
§ 42. Federal Finance Law
§ 43. Partial stitching
§ 44. Staff plan
Section 5
§ 45. Resource, Target, and Performance Plan
3. Main piece
Enforcement
Section 1
Use and application of funds
§ 46. Basis of the building
§ 47. Reporting obligations
§ 48. Overall coverage principle
§ 49. Transfer of funds
§ 50. Cash provision
§ 51. Monthly estimate
§ 52. Medium-use binding
§ 53. Relayments
§ 54. Average use overruns
§ 55. Education and reserves
§ 56. Removal and dissolution of reserves
§ 57. Projects
§ 58. Prerequisite for the implementation of a project
§ 59. Implementation of a project burdening only the current financial year
§ 60. Implementation of a future financial year-burdening project; pre-stress
§ 61. Implementation of a federal government authority; prior authorization
§ 62. Account Opening
§ 63. Remuneration between federal government bodies; cost shares
§ 64. Services from federal bodies to third parties
§ 65. Exchange Performance of Payouts
Section 2
Controlling
§ 66. Budget controlling
§ 67. Financial and investment controlling
§ 68. Impact controlling
Section 3
Rights of disposal of assets
§ 69. Acquisition of matters for the federal government and responsibility for its administration
§ 70. Principles governing the administration of federal assets and those in the custody of the federal government	Foreign affairs
§ 71. Acquisition of shareholdings by the federal government and the transfer of tasks of the federal government	other entities
§ 72. Recovery of untrained federal services
§ 73. Deferment, approval, suspension and cessation of recovery of claims	of the Confederation
§ 74. Waiver of federal demands
§ 75. Disposal of other components of the movable federal assets
§ 76. Availability of components of the immovable federal assets
§ 77. Order of the Federal Assets
Section 4
Financing and federal arrests
§ 78. Financial debt
§ 79. Conditions for the entry of financing
§ 80. Additional financing appropriations
§ 81. Financing of other legal entities and countries
§ 82. Federal arrests
Section 5
Incentive and sanction mechanisms
§ 83. Premiums
§ 84. Breaches of budgetary rules of civil servants
§ 85. Breaches of the budgetary rules of contract staff
§ 86. Extended mite collection in full train
4. Main piece
Arrangements in the execution of the building, settlement, cost and performance calculation, payment transactions and internal audit
Section 1
Arrangements for arrangement
§ 87. General arrangement
§ 88. Payment and settlement order
Section 2
Offset
§ 89. Principles of settlement
§ 90. Stages of settlement in the financial statement
§ 91. Settlement rules in the settlement
§ 92. Valuation rules in the settlement
§ 93. Rules for the approach and evaluation of financial instruments
§ 94. Breakdown of the balance sheet
§ 95. Income statement and balance sheet
§ 96. Financial statement
§ 97. Transfer of privileges and preloads
§ 98. Other accounting circles
§ 99. Separate Gebarung
§ 100. Monthly evidence
§ 101. Final invoices
§ 102. Preliminary Comparison Calculations
§ 103. Principles for the automation-supported errand of budgetary management
§ 104. Principles for the application of automated procedures in budgetary management
§ 105. General storage
§ 106. Storage in digital form
§ 107. Physical Storage
Section 3
Cost and benefit calculation
§ 108. Principles of cost and performance accounting of the federal government
§ 109. Simplified cost and benefit calculation
§ 110. Performance time recording and obligation
Section 4
Payment transactions
§ 111. Principles of payment transactions
§ 112. Management of cash and valuables
Section 5
Internal Check
§ 113. Factual and computational testing
§ 114. Examination in the execution of the building
§ 115. Review
§ 116. Order of the orders in the execution of the building, the settlement, the costs and	Performance accounting, payment transactions and internal audit
6.
Audit and Federal Financial Statements
§ 117. Audit of final accounts
§ 118. Federal government comparison calculations
§ 119. Federal Financial Statements
5. Main piece
Transitional and final provisions
§ 120. References
§ 121. Transitional and transitional provisions
§ 122. In-and out-of-power
§ 123. Enforcement

1. Main item

General provisions and organisation of financial management

Section 1

General provisions

Scope

§ 1. (1) This federal law shall govern the financial management of the Federal Government and shall apply, unless otherwise specified below, to all institutions of the Federal Government who are involved in the management of the federal budget.

(2) The scope of this Federal Act shall be subject to federal agencies as far as they are acting on the basis of federal laws within the framework of their legal personality (entities which are part-legally competent).

Objectives and principles of financial management

§ 2. (1) The financial management according to § 3 shall, in accordance with the principles of impact orientation, be carried out in compliance with the tasks of the Federal Government by identifying and providing the financial and human resources required for this purpose. , taking into account the objective of effective equality between women and men, transparency, efficiency and the most faithful representation of the financial situation of the Confederation. In doing so, the Federal Government has to seek to ensure the equilibrium and sustainable budgets of balanced and sustainable households, in particular in the light of the provisions of Community law.

(2) The impact orientation shall be, in particular, also taking into account the objective of effective equality between women and men as an integral part of the budgetary management of all the institutions of budgetary management at each level of detail of the Federal estimates. The principle of effective orientation includes, in particular, medium-term and annual budgeting, impact controlling, impact-oriented impact assessment of regulatory projects and other projects, reporting legaland Information requirements as well as the management of budgetary positions with the help of the Resource, Objective and Performance Plan.

(3) The need for a macroeconomic balance must be taken into account by means of measures to achieve balanced economic growth, price stability, a highly competitive social market economy, full employment and social progress as well as a high level of environmental protection and improvement of the quality of the environment.

Budgetary management

§ 3. Budgetary management shall include:

1.		the preparation and preparation of the drafts for the Federal Financial Framework Act and the Federal Finance Act as well as their decision-making,
2.		the management of the budget, financial and financial resources,
3.		controlling,
4.		the offsetting, the cost and performance accounting, the payment transactions and the internal audit, and
5.		the preparation of final accounts and the audit.

Budget period

§ 4. The federal budget shall be carried out separately for each financial year. Financial year is the calendar year.

Section 2

Organisation of financial management

Institutions of budgetary management

§ 5. (1) Institutions of budgetary management shall be arranged and executive bodies. The institutions are responsible for budgetary management and the heads of the budget-management bodies. Executive bodies are the accounting agency of the federal government, paying agencies and economic agencies.

(2) The organisational structures for the budgetary organisation shall be drawn up in accordance with the principles of financial management in accordance with Article 51 (8) B-VG iVm § 2 (1), in particular the principle of effect orientation. Parent and subordinate budgetary positions (§ 8) can be set up and dissolved to the extent that this is better suited to the principles mentioned above.

(3) The bodies to be arranged may only have the tasks referred to in § § 9, 10 and 11 carried out by the executive bodies.

(4) The Federal Minister of Finance or the Federal Minister of Finance, in agreement with the Court of Auditors, shall determine, by means of a Regulation, the cases in which cases and the conditions under which the institutions are to be placed in the event of the existence of the -the technical and organisational requirements of the executive bodies in the context of the budgetary management themselves. The condition is that:

1. (a)			a direct link between the regulatory body and the budgetary accounting system; or
b)			data processing facilities shall be used for the automatic execution of tasks of budgetary management;
2.		this will serve to simplify administrative procedures,
3.		the security of safety and
4.		the control function of the executive bodies shall be maintained.

(5) In order to carry out tasks of financial management, staff may be entrusted with the task of ensuring full immunity and security of the security.

Budgetary management bodies

§ 6. (1) Budgetary management bodies are

1.		the Federal President, the President of the National Council, the President of the National Council, the President of the Bundesrat, or the President of the Bundesrat;
2.		the President of the Constitutional Court, 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 People's Office, who President of the Court of Auditors or the President of the Court of Auditors;
3.		the Federal Chancellor and the other Federal Ministers, as far as they are entrusted with the management of a Federal Ministry.

(2) The tasks of the budgetary management bodies shall be:

1.		the determination of the likely average uses and movements of their impact, at least for the period of the current financial year and of the following four financial years, including the impact-oriented Impact assessment of regulatory and other projects that have financial implications for the federal budget and their internal evaluation;
2.		the participation in the preparation of the Federal Financial Framework Law and the Strategy Report;
3.		the participation in the preparation of the Federal draft proposal (§ § 40 and 41), the budget report (§ 42 para. 3), the additional overviews (§ 42 para. 4), the partial staples (§ 43) and the promotional report (§ 47 para. 3 to 5);
4.		the definition of the budgetary organisation, taking into account Article 28 (3), in particular the establishment of budgetary positions (structure of the budget-leading bodies) in accordance with Article 7 (1) (2) (2);
5.		the establishment of global and detailed budgets (budget structure) in agreement with the Federal Minister of Finance or the Federal Minister of Finance and the allocation of the detailed budgets to the budget-leading agencies (Section 24 (6));
6.		the allocation of personnel capacity to the budget-leading bodies;
7.		the definition of the resource, target and performance plans of the budget-leading bodies (§ 45);
8.		the management of the use and monitoring of compliance with the pre-stop values, as well as of the resource, target and performance plans;
9.		the preparation of their monthly estimates (§ 51);
10.		the preparation and presentation of their monthly proofs (§ 100) and their final accounts (§ 101) as well as the reporting with regard to the breakdown of the budget-management body and
11.		participation in controlling (§ § 66 to 68),
12.		Internal evaluation of regulatory projects and other projects (section 18 (1)),
13.		the fixing of appropriations for use (section 52 (4)).

In the performance of their duties, the budgetary management bodies shall have to work towards a management of the global and detailed budgets associated with their scope of action in accordance with Art. 51 (8) B-VG in conjunction with Section 2.

(3) The budgetary management bodies referred to in paragraph 1 (3) shall have to appoint, for the purposes of the tasks referred to in paragraph 2, budgetary referees or household speakers.

(4) The budgetary management bodies, the Federal Minister of Finance or the Federal Minister of Finance and the Federal Chancellor have, in the case of the establishment of budgetary positions and service authorities, in accordance with § 2 (2) of the Law on the Law of the Law 1984, BGBl. No 29/1984, as well as staff posts in accordance with Section 2e (1) of the Contract Law Act 1948, Federal Law Gazette (BGBl). No. 86/1948, coordinated and within the meaning of Sections 3a and 7 (5a) of the Federal Ministries Act 1986 (BMG), Federal Law Gazette (BGBl). No 76/1986.

(5) In those cases in which the agreement is to be established between the Federal Minister of Finance or the Federal Minister of Finance and another Federal Minister or another Federal Minister, in accordance with this Federal Act, the following shall be found in the case of: Non-agreement § 5 (3), last sentence of the Federal Ministries Act 1986 (BMG), Federal Law Gazette (BGBl). No 76/1986, application.

Budgetary authorities

§ 7. (1) Head of household or head of household

1.		the institutions referred to in Article 6 (1) and the heads of the organisational units to which the competent budgetary authority is responsible for the transfer of tasks in accordance with section 7 (2) of this Regulation;
2.		Federal bodies which, in accordance with Section 6 (2) (4) (4) of the competent budgetary authority, in agreement with the Federal Minister of Finance or the Federal Minister of Finance, transfer the tasks of a budget-leading body through a regulation , only institutions which are appropriate for their organisation and staffing for the implementation of budgetary matters may be designated as the budget-leading bodies;
3.		the country's main women or provincial governor, as far as they are acting as federal bodies;
4.		the members of the Executive Board of the Austrian Federal Finance Agency (ÖBFA) in relation to the performance of the tasks of the ÖBFA pursuant to § 2 (1) and (4) of the German Federal Finance Law, BGBl. No 763/1992;
5.		the heads of the offices and offices of the Labour Market Service; and
6.		the obwoman or the obmann of the insurance institution in the public service and in the case of the transferred sphere of action, the senior employees or the senior employees according to § 159 of the civil and accident insurance act (B-KUVG), BGBl. No 200/1967, the tasks in accordance with § 1 of the Federal Penal Code, Federal Law Gazette (BGBl). I No 89/2006.

(2) The tasks of directors or directors of a budget-leading body shall be:

1.		participation in the tasks of the budgetary management body in accordance with Article 6 (2) (1) to (3) and (Z) 8 to 11;
2.		the preparation of the design of the resource, target and performance plan (§ 45) and the implementation of the resource, target and performance plan defined by the budget management body in accordance with § 6 para. 2 Z 7;
3.		provided that downstream budgetary positions are set up, the determination of the respective resource, objective and performance plans (§ 45);
4.		the management of the detailed budgets allocated by the budgetary management body (§ 87)
a)			the creation and cancellation of Obligos (Section 90 (2)) as well as of the Federal Government's claims and liabilities;
b)			the issuing and revocation of orders in the execution of the building, where deposits are to be accepted, payments made or bookings to be made which change the result in the clearing up of the accounts;
c)			the arrangements for the access to or departure of the components of the federal assets or foreign assets;
d)			provided that downstream budgetary positions are set up, the fixing of appropriations for use in accordance with section 52 (5),
e)			Redeployments between the resource groups of the allocated detailed budget (§ 53);
f)			the removal of reserves after application to the Federal Minister of Finance or the Federal Minister of Finance by way of the budget-governing body and approval by the Federal Minister of Finance or the Federal Minister for Finance (§ 56);
g)			submission of final accounts (§ 101) by way of the budgetary authority to the Court of Auditors; and
h)			the internal evaluation of regulatory projects and other projects (section 18 (2)).
5.		the transfer of powers of delegation in the scope of the detailed budget allocated to it in accordance with Z 4 lit. a to c with heads of appropriate organisational units with the agreement of the budgetary authority.

Parent and subordinated budget-leading bodies

§ 8. (1) The budgetary management body shall have the budgetary authority of its sphere of action, provided that second-level detailed budgets are established, in accordance with the provisions of Section 5 (2), as higher-level and as sub-ordinated budgetary positions . Heads of superordinate budget positions are those who manage a first-level detail budget and the heads or managers of subordinate budget-leading positions those who have a detailed second-level budget farming.

(2) If the budget-leading positions are set up above and below, the heads or managers of lower-level budgetary positions shall be arranged downstream of the heads of superordinate budget-leading positions. If there are no upstream and downstream budgetary positions, the heads of the budget management bodies shall be subordinate to the budget management body.

Accounting Agency of the Federal Republic of Germany

§ 9. (1) In accordance with Section 7 (1) (1), (2), (4) and (5), the budget-leading service providers shall be responsible for the maintenance of the accounting tasks provided for in paragraphs 3 and 5 of the Federal Accounting Agency. The head of a household in accordance with § 7 (1) (6) (6) (6) has to be served by the Federal Accounting Agency only with regard to the legally defined tasks. The provision of Section 5 (4) shall remain unaffected. The head of a budget-leading body according to § 7 (1) (3) (3) shall have an internal control system within the meaning of Section 3 (Z) 9 to be established and lead, provided that it or he performs tasks within the meaning of Article 9 (3) (1) to (8).

(2) The Federal Accounting Agency shall be bound, in the performance of the tasks assigned to it, to the orders of the responsible head or head of a budgetary authority whose duties it shall carry out and with which it is responsible. directly traffic.

(3) The tasks of the accounting agency of the federal government are

1.		the order, collection and recording of the settlement data and their disclosure, insofar as they have not already been carried out by the ordering institution (Section 5 (4)),
2.		monitoring of compliance with the annual and monthly estimates;
3.		the preparation of final accounts (§ 101),
4.		the settlement of payment transactions (§ § 111 to 112) with the exception of cash payments,
5.		the internal examination (§ § 113 to 116),
6.		the monitoring of the performance of the receivables and liabilities of the federal government in accordance with its maturity,
7.		the necessary measures in connection with the setting up and the release of paying agencies;
8.		the collection of settlement data from the settlement accounts in the household accounting system of the budget-leading agencies (§ § 7 and 8); and
9.		monitoring of the proper implementation of tasks carried out in the context of the financial management of the Federal Government by means of an internal control system.

(4) With respect to tasks other than those referred to in paragraph 3, the accounting agency of the Federal Government may be entrusted with the agreement of the competent budgetary authority with the agreement of the competent budgetary authority in accordance with Section 2 (3) of the BHAG-G, insofar as these are the objectives of the According to Article 2 (1), these tasks shall be related to the financial statements of the Federal Government, which shall not affect the time-and orderly execution of the tasks referred to in paragraph 3.

(5) If a head of a household carries out the business of another legal entity, the tasks of the accounting referred to in paragraph 3 shall be obtained by the accounting agency of the federal government; the accounts shall be: The rules governing the financial management of the Confederation shall apply.

(6) The Federal Minister of Finance or the Federal Minister of Finance, in agreement with the Court of Auditors, has to adopt the more detailed provisions of this Regulation.

Paying

§ 10. (1) paying agencies shall be set up, if necessary, for the settlement of the cash payments of the budgetary authorities, which shall be limited to the extent to which it is necessary to pay. The paying agencies are organizationally related to the budget-leading positions where they are set up.

(2) In the performance of the tasks assigned to it, the paying agent shall be bound only to the orders of the budget authority whose tasks it shall carry out and with which it is directly responsible.

(3) The tasks of the paying agency shall be regulated by the relevant budgetary authority with the agreement of the budgetary authority.

(4) Section 9 (6) shall apply mutatily.

Economic entities

§ 11. (1) In the case of the budget-leading bodies, economic authorities shall be set up. Where administrative simplification is used, each budgetary institution shall, within its scope, delegate the tasks referred to in paragraph 2 to a number of budgetary positions of an economic authority. Subject to the same conditions, these tasks shall be carried out by an economic authority in the sphere of action of another budgetary authority.

(2) The economic authorities shall be responsible for:

1.		the execution of orders of the supply or departure of the components of the federal assets or foreign assets, provided that they are components of the movable and immovable federal assets and of the foreign standing in the custody of the federal government movable and immovable property, as well as the maintenance and maintenance of such assets, insofar as these tasks are not delegated to the accounting agency of the Federal Republic of Germany,
2.		the management of the asset accounting integrated into the household accounts and
3.		the inventory (section 70 (6)).

(3) If a head of a household carries out the business of another legal entity, the tasks referred to in paragraph 2 shall be provided by the economic office of the budget-leading body, the provisions of which shall be: for the financial management of the Federal Republic of Germany.

(4) Section 9 (6) shall apply mutatily.

2. Main piece

Budgetary planning

Section 1

Medium-term budgetary planning

Federal Financial Framework Act

§ 12. (1) The Federal Financial Framework Act is to be divided according to objective criteria into the following headings:

1.		Law and security;
2.		work, social affairs, health and family;
3.		education, research, art and culture;
4.		Economy, infrastructure and environment, and
5.		Kassa and interest.

(2) The headings shall be divided into a subdivision or a number of subdivisions in accordance with the matters to be provided. The appropriation and application of funds of the National Council and the Bundesrat are to be recorded together in a subdivision.

(3) For the following four financial years, the Federal Financial Framework Act has to determine upper limits for disbursements at the level of headings and subdivisions, having regard to the objectives set out in section 2 (1). In addition, the Federal Financial Framework Act has to contain the basic principles of the staff plan.

(4) The respective ceilings for disbursements and the individual subdivisions and the individual headings shall be composed of:

1.		the amount of disbursements, fixed in terms of the breakdown and heading in each case;
2.		variable withdrawals, the upper limit of which can be calculated on the basis of suitable parameters (par. 5), and
3.		The funds available in the form of reserves (§ § 55 and 56).

(5) In areas where:

1.		the disbursements are dependent on cyclical fluctuations or on the development of tax revenue; or
2.		they are disbursements, which
a)			are refunded by the EU, or
b)			the funds transferred by the Federal Minister of Finance or the Federal Minister of Finance for Finance, or
c)			become necessary pursuant to section 93a (3) of the Banking Act,
A variable payout limit can be provided in each case where a fixed pre-planning is not possible. The determination of the areas in which variable payout limits are allowed and the determination of the parameters have with regulation of the Federal Minister of Finance or the Federal Minister of Finance-when setting the parameters in agreement. with the competent budgetary authority. Variable payout limits are to be provided in statutory pension insurance and statutory unemployment insurance.

(6) Payments for the repayment of financial debt and cash liabilities incurred as a result of a temporary cash increase, as well as payments resulting from a capital exchange in the case of currency exchange contracts, shall be from the date of collection in the Federal Financial Framework Law excepted.

Binding effect of the Federal Financial Framework Act

§ 13. (1) The ceilings established in the Federal Financial Framework Act for four financial years at the level of the headings may not be exceeded during the drawing up or in the execution of the respective Federal Finance Act, except in the case of danger in the default and in the Defense case (Art. 51 (7) B-VG).

(2) The amounts of the disbursing amounts set out in the subdivisions shall be binding for the following financial year and may be, in sum, below the ceiling of the respective heading. If a Federal Finance Act is adopted for the following financial year and the next financial year, the payment amounts of the subdivisions shall be binding for these two financial years, but may be exceeded in accordance with Section 54.

(3) The provisions laid down in the basic principles of the Staff Plan are binding for the respective Federal Finance Act.

Strategy Report

§ 14. (1) The Strategic Report has to explain the draft of the Federal Financial Framework Act and its objectives. As far as the strategy report is concerned with the broad outlines of the staff plan, he is, in agreement with the Federal Minister for Finance or the Federal Minister for Finance, the Federal Minister for Finance, and the Federal Minister for Finance, the Federal Minister for Finance, for Finance or the Federal Minister of Finance, and to submit to the Federal Government for decision-making.

(2) The Strategic Report shall contain in particular:

1.		an overview of the economic situation and its probable development;
2.		the budget and economic policy objectives, as well as the budgetary policy strategy which follows;
3.		a presentation of the extent to which the objectives set out in Z 2 are consistent with Community legislation and agreements between territorial authorities on budgetary policy objectives;
4.		a presentation of the likely development of key budget indicators;
5.		the explanatory notes to the different headings and subdivisions, including those within the respective ceilings
a)			the objectives, strategies and effects to be implemented, taking into account, in particular, the objective of effective equality between women and men;
b)			Payout priorities, including the main deviations from the previous Federal Financial Framework Act, and
c)			the necessary tax and corrective measures to ensure compliance with the respective ceilings;
6.		the extent, composition and explanations of the development of the likely deposits during the following four years, separately according to the annual amounts, with appropriate summaries being made;
7.		the assumptions underlying the variable payout limits, and
8.		the basic principles of the Staff Plan.

Claims for the Federal Financial Framework Act, the guidelines of the Personnel Plan, the Strategic Report and the long-term budget forecast

§ 15. (1) Each budgetary institution shall have the documents required for the preparation of the draft of the Federal Financial Framework Act and the strategic report of the Federal Minister of Finance or the Federal Minister of Finance in accordance with the documents required by the of this or any of the directives to be drawn up by the Commission.

(2) The Federal Minister of Finance or the Federal Minister of Finance has to produce a sufficiently substantiated, comprehensible long-term budget forecast for a period of at least 30 financial years in each third financial year.

(3) The draft of the Federal Financial Framework Act, the Strategic Report and the long-term budget forecast are to be submitted to the Federal Government by the Federal Minister for Finance or by the Federal Minister for Finance. The Federal Chancellor, in agreement with the Federal Minister of Finance or the Federal Minister of Finance, has to draw up a draft of the basic guidelines of the Human Resources Plan and to submit it to the Federal Government.

(4) By 30 April at the latest, the Federal Government shall submit to the National Council, together with the Strategic Report and in each third financial year, the long-term budget forecast of the draft of the German Federal Financial Framework Act which it has adopted.

Taking into account new regulatory plans and other projects that have financial implications for the federal budget

§ 16. (1) Prior to the release of a regulation, prior to the conclusion of an interim or intergovernmental agreement or an agreement in accordance with Art. 15a B-VG, which have financial implications for the federal budget, the relevant Federal Minister of the Federal Republic of Germany, or the relevant Federal Minister with the Federal Minister of Finance or the Federal Minister of Finance to establish the agreement in good time. In this connection, the Federal Minister of Finance or the Federal Minister of Finance must ensure that the objectives of the financial management referred to in § 2 (1) are preserved. Exceptions are regulations in which the financial consequences are already clearly defined in accordance with a federal law.

(2) Prior to the entry into force of other legislative measures of a fundamental nature, which are not covered by paragraph 1 and are of considerable financial significance, the respective Federal Minister responsible or the relevant Federal Minister has the Federal Minister of Finance or the Federal Minister of Finance in good time to establish the agreement. The Federal Minister of Finance or the Federal Minister of Finance of the Federal Republic of Germany has to issue a regulation for the assessment of when the financial significance should be considered to be significant.

(3) The participation of the Federal Government in measures taken on the basis of over-or inter-State agreements is to be applied in accordance with the provisions of paragraph 2.

Impact assessment of regulatory plans and other projects

§ 17. (1) All with the preparation of the release of federal legislation (laws, regulations, on-or inter-governmental agreements, agreements pursuant to Art. 15a B-VG), the preparation of other legislative measures of principle The kind referred to in § 16 (2) or of projects pursuant to Section 58 (2) shall have to take account of their significant impact in the impact assessment referred to in paragraph 2. In any case, financial, economic, environmental, consumer protection policy, as well as the impact on administrative costs for citizens and for businesses, impact in social terms and, in particular, on the actual Equality between men and women.

(2) Each draft for a regulatory project and any other project (para. 1), shall be accompanied by an impact-oriented impact assessment by the Member of the Federal Government or the budgetary management body in whose scope of action the draft has been drawn up or the project has been planned. It is only the main effects that are to be estimated; the financial impact is, in any case, essential.

(3) The Federal Chancellor has, in agreement with the Federal Minister for Finance or the Federal Minister of Finance, the further details of the impact-oriented impact assessment, in so far as the following paragraphs do not determine otherwise. by regulation. In particular, provision should be made for:

1.		A description of the process of assessment, the requirements for methodological tools to determine the impact, the formulation of the objectives and measures and the presentation of results;
2.		what specific effects are to be estimated and according to which criteria effects are to be considered essential; these are after consultation of the member of the federal government, whose scope of action according to the nature of the respective The main impact of the impact on the impact of this policy
3.		Detailed provisions on the method of identification in the respective impact dimension; these are to be laid down by the relevant Member of the Federal Government with a Regulation. With regard to the requirements according to. Z 1 is the agreement with the Federal Chancellor and the Federal Minister of Finance or the Federal Minister of Finance.

(4) In order to assess the financial impact on the federal budget, the following shall apply:

1.		For regulatory projects and other projects (para. 1) estimate the financial impact on the financial year and at least the next four financial years of the financial impact on the assets, financing and earnings budgets, and how these financial implications are are to be covered. Regulatory projects and other projects (para. 1), which have a long-term financial impact on the federal budget, are to be presented with their impact on the sustainability of public finances.
2.		Where a draft legislation in accordance with paragraph 1 results in financial implications for other regional or social security institutions involved in the financial compensation, they shall be presented.
3.		The Federal Minister of Finance or the Federal Minister for Finance has, in the opinion of the principles laid down in accordance with paragraph 3 of this Regulation, the detailed provisions for the determination and presentation of Z 1 and 2 by means of a regulation. meet.

(5) (4) (3) shall also apply to draft Community legislation, with the proviso that, in particular, the funds to be submitted to the European Union are to be presented in accordance with Article 29 (4) (2) (2).

Internal evaluation of regulatory projects and other projects

§ 18. (1) Each household executive body has federal laws, regulations, over-or inter-state agreements, agreements pursuant to Art. 15a B-VG and other legislative measures of a fundamental nature pursuant to § 16 para. 2, which according to § 3 paragraph 1 Z 2 BMG The subject matter of their area of activity shall be evaluated internally at reasonable intervals.

(2) Each head or head of a household authority shall have appropriate time intervals to carry out a project (section 57) or a multi-related programme, at appropriate intervals, depending on the nature or scope of the project or The programme shall be evaluated in accordance with paragraph 4.

(3) The internal evaluation should be based on:

1.		whether the success sought and the measures to be taken continue to be in line with the objectives set out in Article 2 (1);
2.		whether and to what extent the objectives will be achieved and how the measures will have an impact, and
3.		how high the financial impact on the federal budget actually is.

(4) The more detailed provisions for the implementation of an internal evaluation in accordance with. The first sentence of Section 17 (3) of the first sentence of paragraph 3 of the Regulation shall be laid down in the Regulation.

(5) The more detailed provisions on quality assurance and reporting are to be laid down in the regulation in accordance with Section 68 (3).

Section 2

Structure of the federal budget

Regulation of the structure of the federal budget

§ 19. For the federal budget, a profit budget, a financing budget and a wealth budget are to be carried out.

Result budget

§ 20. Income and expenses are subject to accrual accrual in the earnings budget. The earnings budget is composed of the earnings estimate (§ 32) and the earnings statement (§ 95). An expense is the value bet irrespective of the actual date of payment. A yield is the increase in value irrespective of the actual date of payment.

Financing budget

§ 21. (1) In the financing budget, deposits and disbursements must be recorded. The financing budget is composed of the financing estimate (§ 33) and the financing bill (§ 96). A payout is the outflow of liquid funds in a financial year. A deposit is the inflow of liquid funds in a financial year.

(2) It is necessary to distinguish between the general building and the flow of funds from the financing activity. The general building consists of the deposits and withdrawals

1.		operational management and transfers,
2.		investment activity,
3.		the granting and repayment of loans and advances granted.
Deposits and disbursements from the financing activities of the Federal Government are not included in this (par. 3).
The difference between deposits and disbursements of Z 1 to 3 results in the net financing requirement from the general building, provided that the difference referred to does not result in a net financing surplus.

(3) The cash flow from the financing activity (section 33 (7)) comprises the deposits and disbursements from the financial activities of the Federal Government.

Wealth Budget

§ 22. The wealth budget is to be carried out as an asset (§ 95) and records inventories and current changes in assets, foreign funds and net assets (equalisation posts). The wealth budget is to be broken down into short-term and long-term components (Section 94 (2) and (3)).

Section 3

Embed

Federal Finance Act

§ 23. (1) The Federal Finance Act shall consist of:

1.		Cover and authorisation rules and other basic principles essential to budgetary management,
2.		Federal estimate, composed of
a)			the result of the result,
b)			the financial estimate;
c)			the information on impact orientation,
3.		the Staff Plan,
4.		Installations according to § 29 (1) to (3).

(2) In the Federal estimates, targets and measures for their achievement are to be found with indicators which are to be implemented with the estimated appropriations for the funds. The information on the impact orientation shall be indicative and shall be chosen in such a way that their relevance, content consistency, comprehensibility, readability, comparability and verifiability are guaranteed.

Outline of the Federal Estimate

§ 24. (1) The Federal estimate is in accordance with the Federal Financial Framework Act (§ 12) and within the respective upper limits in a systematic manner in headings, subdivisions, global budgets and detailed budgets of the first level, in each case under Taking into account variable (§ 12 para. 5) and fixed use of funds (§ 12).

(2) Each breakdown shall, in principle, be divided into a number of global budgets in full and in accordance with objective criteria. A global budget is a properly related administrative area, in which the use of medium-sized and medium-sized enterprises is combined to provide an equal range of services. In exceptional cases, a breakdown may be divided into a global budget if it is not possible to split up from a factual point of view, or if a deeper breakdown does not lead to an increase in transparency.

(3) The Federal Estimate shall contain information on the effect orientation per breakdown and per global budget according to § 41.

(4) Each global budget shall be divided in full and in principle into several first-level detailed budgets, taking into account Section 46 (4). The establishment of first-level detailed budgets has to be carried out in an organically oriented way according to objective criteria. In exceptional cases, a global budget can be divided into a single detail budget if it is not possible to split up from a factual point of view, or if a deeper breakdown does not lead to an increase in transparency.

(5) A detailed budget of the first Level can be divided into second-level detailed budgets of the same global budget if it seems appropriate to carry out budgetary responsibility. Second-level detailed budgets must be available in time for the drafting of the draft Federal proposal, in the computerised system provided for this purpose.

Presentation of the results and financing proposals in the Federal Estimate

§ 25. (1) At the level of the general budget, headings, subdivisions, global budgets and first-level detailed budgets, a financing estimate should be drawn up, in addition to each global budget and the first-level detailed budget Create a result estimate. Second-level detailed budgets are not presented in the Federal estimate, but a result and a financing estimate must be drawn up for them. Variable payouts are to be presented at the level of detail budgets. The results and the estimates shall be broken down into the levels of appropriations used in the first sentence and in the categories of appropriations for use and the transfer of funds. Cash uses represent the expenses and the financing estimate in the result estimate. Cash transfers represent the proceeds and in the estimate of the proceeds in the estimate of the profit.

(2) The estimates of the estimates to be decided on and the estimates of the previous financial years shall be presented in the results and estimates.

Estimates and pre-stop accounts

§ 26. (1) For the purpose of the assessment, preliminary stop points shall be provided for each detail budget. If a first-level detail budget is broken down into second-level detail budgets, it is only for the second-level details budgets to be used for pre-stop positions. The preliminary estimates of the corresponding detailed budgets shall be recorded at the estimates; the estimates of the first-level detailed budgets, global budgets, subdivisions, headings and the general budget shall be determined from these figures. The relevant areas of responsibility (§ 38) shall be indicated for each of the pre- and post-stop points. For those organisational units for which no detailed budget is provided for, if it is necessary on the basis of the organisational structure, account elements shall be provided by the budgetary authority in agreement with the Federal Minister for Finance or the Federal Minister of Finance to establish that deposits and disbursements, as well as income and expenses, can be clearly assigned to the respective account item.

(2) The pre-stop values shall be included in the breakdown in the breakdown by means of the use of the appropriations and the amounts to be applied:

1.		as income pursuant to Article 30 (1),
2.		as expenses in accordance with section 30 (2),
3.		as deposits pursuant to section 33 (1) (1) to (3) and
4.		as disbursements pursuant to § 33 (1) Z 4 to 7.

(3) A preliminary stop may be established in the current financial year by agreement between the Federal Minister of Finance or the Federal Minister of Finance, the budgetary authority and the Court of Auditors. In doing so, the compensation and the cover of the appropriations shall be guaranteed within the respective global budget or shall be ensured by means of appropriations in accordance with § 54.

(4) The pre-limit values shall be based on the required number of accounts, taking account of the second paragraph. After consulting the Court of Auditors, the Federal Minister of Finance or the Federal Minister of Finance has to adopt the account plan by means of a regulation for the confederation of the Federal Republic of Germany.

Legal and administrative binding effects

§ 27. (1) The statutory binding effect shall be subject to the following limits of use defined in the Federal estimate, which may not be exceeded when the Federal Finance Law is carried out:

1.		the ceilings for fixed and variable disbursements, each at the level of the general budget, the headings and subdivisions, and
2.		the ceilings for fixed and variable expenses as well as for fixed and variable payouts of the global budgets.

(2) Are subject to an administrative binding effect

1.		the upper limits for fixed and variable expenses and for fixed and variable disbursements of first and second level detailed budgets,
2.		the pre-proposal values at the level of the resource groups of the
a)			Global budgets and
b)			Detail budgets.

The administration internal binding effect according to Z 2 lit. b decides the head of the budget management body or the head of the budget management body and, moreover, the budget management body.

Principles of assessment

§ 28. (1) The draft Federal proposal for the Federal Republic of Germany shall be subject to the separation of all financial uses expected in the following financial year and the expected future financial movements of the Federal Government and to include in the full amount (gross).

(2) The pre-limit values shall be calculated if this is not possible.

(3) Income and expenses shall, in principle, be reflected in the detailed budget in which the income and expenses are actually incurred. Deposits and disbursements must be made in the same detail budget as the associated income and expenses. The Federal Minister of Finance or the Federal Minister of Finance shall lay down more detailed rules for the assessment by means of a regulation.

(4) The allocation of appropriations shall be based only on the objectively permissible requirement, which is independent of the financial year concerned, to be taken into account in the staff plan (§ 44).

(5) expenses and disbursements for projects of the Federal Government (§ 57), for the implementation of which funds will be made in several financial years, shall be subject to the part of the prospective financial year that is likely to be incurred Appropriation of funds.

Derogation from the principles of the assessment

§ 29. (1) The principle set out in § 28 (1) can be dismissed from the Administrative Fund without its own legal personality if this is done by the relevant Federal Minister or the relevant Federal Minister in agreement with the Federal Minister of Finance or the Federal Minister of Finance is considered to be appropriate in view of the nature of the buildings in question. In such a case, the draft proposal shall include only the subsidies for the cover and the surpluses to be applied to the general budget, although the appropriations and the transfers of funds shall not be included in the draft proposal. special assets in an annex to the German Federal Finance Act (Bundesfinanzgesetz) and expel them in full (gross).

(2) By way of derogation from Section 28 (1), the building shall be netted in connection with federal staff who provide benefits for the legal entities and their successor companies which are drawn up from the Federal budget; the relevant Cash uses and medium-sized applications are separated from each other and separately in the full amount (gross) in an annex to the Federal Finance Law.

(3) By way of derogation from Section 28 (1), the appropriation of funds and the transfer of funds in the draft Federal draft proposal shall be appropriated in the case of the assessment of the building pursuant to § 50 (1) and in accordance with § § 78 to 80. However, the appropriations and the appropriations for this purpose are separate from each other and are to be shown separately in full (gross) in an annex to the Federal Finance Law.

(4) As a reduction in income and deposits of public levies (remittantions), it should be appropriate to:

1. (a)			levies to be transferred to countries, municipalities and other legal entities, public and private, as well as to administrative funds without their own legal personality; or
b)			Shares in such charges, which are regulated by federal law and are lifted by the federal tax authorities, and
2.		the resources to be made available to the European Union in order to finance the general budget in accordance with Community rules.

Breakdown in resource groups and medium-allocation groups in earnings estimate

§ 30. (1) The accrued income is to be broken down into the following groups of income:

1.		Income from operational management and transfers, and
2.		Financial contributions.

(2) The complexity of the accrued period is to be broken down into the following groups of expenses:

1.		Personnel expenses,
2.		Transfer effort,
3.		operational expenditure and
4.		Financial expense.

(3) Personnel expenses include pay-as-you-go and non-cash benefits for the federal staff.

(4) The personnel costs for federal staff who provide services for the legal entities and their successor companies which are outsourced from the federal budget do not constitute an expense for personnel within the meaning of paragraph 3, but rather transfer expenses, and is in the Federal estimate and federal financial statements with the corresponding refundiations of the legal entity or successor company issued by the federal budget (Section 29 (2)).

(5) The expenses for the provision of a monetary performance of the Federal Government without directly receiving an appropriate monetary value in return are to be understood by means of a transfer effort. This also applies to subsidies. A grant shall be understood to mean the cost of interest-or amortization-favoured cash loans, annuities, interest or borrowing grants, as well as other cash benefits which the Confederation of a natural or legal person has for one of the of the service provided or intended to provide a significant public interest, which is of public interest. In a regulation, the Federal Minister of Finance or the Federal Minister of Finance has to lay down uniform provisions on the granting of subsidies.

(6) The cost of operating expenses is to be understood as an expense which cannot be attributed to the personnel, the transfer or the financial expenses.

(7) The financial expense shall include at least the costs of interest and other financial expenses.

(8) The net result is the net result, which is the difference of the sum of the income and expenses.

Financial and non-financing income and expenses

§ 31. (1) Income and expenses are clearly to be attributed in the account plan as income and expenses which are effective in financing and non-financing. Financing-effective expenses are expenses according to § 30 (2), which result in a direct cash outflow. Non-financing expenses are expenses which, in the financial year concerned, do not result in a cash outflow, but result from the change in the positions of the financial statement. Financial income is income according to § 30 para. 1, which leads to a cash inflow. Non-financing income is income that does not result in any cash inflow.

(2) Non-financing expenses must not be relayed in favour of financing expenses.

Estimate rules in the result estimate

§ 32. (1) Income from taxes and levies-related income shall be included in the estimate for the financial year in which the payment or rebooking of the credit to taxable persons is to be expected from the taxable amount.

(2) Income from economic activity shall be applicable to that financial year to which they are economically attributable.

(3) Income from transfers shall be inflows from transactions without direct exchange of benefits and shall be made in that financial year for which the transfer is granted. If the allocation is not possible, the yield shall be attributed to liquid funds at the time of the influx.

(4) Personnel expenses shall be required for the financial year for which the compensation for the service of staff is carried out. Furthermore:

1.		For jubilee grants and copies, provisions must be made. The amount of the provisions for the staff assigned to the respective detailed budget shall be determined by the competent budgetary authority on the basis of the high-accounting values.
2.		Contributions for pensions of civil servants, for which the Federal Government is responsible for the remuneration in accordance with Section 4 (1) of the Financial Equalization Act 2008, Federal Law Gazette (BGBl). I n ° 103/2007 (Section 22b of the salary law of 1956), must be considered as an expense in terms of financing, as well as disbursements in the financial estimates. The contributions to the service are to be included in the subdivision as income and deposit, in which pensions are charged for civil servants.

(5) The amount of the operational expenditure shall be fixed for the financial year to which it is economically assigned. Rents and other permanent debt ratios are to be attributed to the financial year for which they are incurred.

(6) The transfer effort shall be made in that financial year to which it is economically assigned. If the allocation is not possible, an allocation shall be made at the time of payment. For each financial year, multi-annual transfers shall be considered and recognised as an expense for which they are granted.

(7) As non-financing expenditure, the following shall be considered:

1.		depreciation and amortisation of property and intangible assets,
2.		Expenses arising from the value adjustment and the disposal of receivables,
3.		Expenditure arising from the doping of provisions,
4.		other non-financing expenses resulting from changes and valuations of assets as well as of foreign funds.

(8) Non-financing expenses in accordance with paragraph 7 shall be determined as follows:

1.		The expected depreciation of assets to be expected shall be reflected in the estimate of the expected depreciation of assets. The assessment of the depreciation shall be carried out in a linear manner via the standard terms of use laid down for the Federal Government by the Federal Minister of Finance or the Federal Minister of Finance.
2.		The expected write-offs must be fixed in the result estimate for non-income claims.
3.		The expected expenditure arising from the doping of provisions shall be taken into account in the earnings estimate. Any unused reserves that are resolved shall be deemed to be income from the dissolution of provisions. Provisions shall be made by the budgetary management bodies in agreement with the Federal Minister for Finance or the Federal Minister of Finance. The following dopings and resolutions of provisions shall be established:
a)			Provisions for removals and anniversaries,
b)			Provisions for refurbishment of contaminated sites,
c)			Provisions for process costs and
d)			Provisions for detention.
The Federal Minister of Finance or the Federal Minister of Finance can provide for the mandatory assessment of further provisions in the Federal Finance Act (Bundesfinanzgesetz) by means of a regulation.

(9) Income from and expenditure on interest shall be payable irrespective of the payment of interest on the financial year to which the interest relates. Income from and expenditure on interest and currency exchange contracts are to be netted in the subdivision "Financing and currency exchange contracts". Expenses and commissions in connection with the financing activities of the Federal Government are not to be distributed over the term of the capital, but to be apported at the time of payment.

(10) Profit levied by undertakings and other bodies in which the Federal Government has shareholyings shall be subject to those values which are likely to flow to the Federation for the financial year in which the shareholder decision is made.

Breakdown in appropriations groups and groups of funds in the financing estimate

§ 33. (1) The general structure shall be divided into and disbursed in:

1.		Deposits arising from operational management and transfers,
2.		Deposits from investment,
3.		Deposits from the repayment of loans and advances granted;
4.		Disbursements from operational management activities,
5.		transfers from transfers,
6.		Disbursements from investment and
7.		Disbursements from the granting of loans and advances granted.

(2) The results of the estimates resulting from the assessment in accordance with Section 32 shall also be decisive for the financing estimate. The sum of the financing expenses shall be equal to the disbursements from operational management activities and transfers in the financing estimate. The sum of the revenue-effective income is equivalent to the amount of cash received from the operational management and transfers in the financing estimate. In justified exceptional cases, corrections can be made if the inflow or outflow of liquid funds is expected to take place in another financial year.

(3) It is necessary to draw up an investment appropriation in which the changes in the position of assets are

1.		the cash flow from the investment activity (section 21 (2) (2)) and
2.		the cash flow from the granting and repayment of loans and advances granted (Article 21 (2) (3))
		shall be presented.
The resulting deposits and withdrawals are to be planned from the investment appropriation.

(4) As disbursements from the investment activity, payments are to be made for the purchase or production of assets of the Federal Government's investment assets, provided that the costs for the acquisition or production of assets are in detail the Amount limit for low value economic goods in accordance with § 13 of the Income Tax Act 1988, BGBl. No 400/1988. This includes tangible assets and intangible assets as well as participations. Participation is the share of the federal government in net income or net expense and net assets of a company or a body managed by federal institutions with its own legal personality.

(5) Payments for the production of movable property shall not be included in the investment activity as a result of investment activity.

(6) The result of the financing estimate of the general building (section 21 (2)) is the net financing requirement. The sum of the net financing needs of all subdivisions shall be offset by the cash flow from the financing activity.

(7) The cash flow from the financing activity shall be subject to the following deposits and disbursements:

1.		Deposits from the inclusion of financial debt,
2.		Deposits arising from the inclusion of cash liabilities temporarily incurred in order to strengthen cash balances;
3.		Deposits resulting from the exchange of capital in the case of exchange contracts,
4.		Deposits from the demise of financial assets,
5.		disbursements from the redemption of financial debt,
6.		disbursements from the amortization of cash liabilities temporarily incurred in order to strengthen cash balances;
7.		Disbursements resulting from exchange of capital in the case of exchange contracts and
8.		Disbursements for the acquisition of financial assets.

Exceptions to the estimate in the financing estimate

§ 34. (1) The following deposits and disbursements are not to be included in the financing estimate:

1.		Deposits of levies and surcharges levied by the Federal Government for other entities under public law and the forwarding thereof;
2.		Deposits which are allocated to a budget-leading body and are intended for third parties, other than those of section 29 (4) (1) (1), and the forwarding or repayment of the said deposits to the competent authority;
3.		Deposits that are paid to the Federal Government are likely to be repaid or serve to secure any subsequent claims or other claims of the Federal Government and the repayment of such claims;
4.		Deposits whose purpose is not yet detectable at the time of their arrival and their repayment;
5.		-and disbursements in connection with payment appropriations taken into custody;
6.		-and disbursements for legal entities administered by the federal government;
7.		not immediately replaced cashier missiles, their restitution or other use;
8.		Deposits and disbursements from turnover and pre-tax arrangements, provided that the head of a household or part of a household or part of such a body, under the provisions of the VAT Act 1994, commits to the removal of the sales tax or to the the right to deduct VAT is justified;
9.		repayments of cash benefits, which have been rendered erroneously or for which the legal reason is subsequently omitted;
10.		Replacement services received within the meaning of § 65;
11.		Tax credits and eligible public charges;
12.		Salary, salary and pension deed;
13.		Deposits to be paid to a head of a budget-managing body and intended for another head or other head of a budget-leading body, as well as the forwarding to the competent authority of a budget-leading body. budget-leading authority;
14. (a)			the disbursements for the purpose of the application of federal funds (§ 50 para. 3) and the deposits from the collection of such funds as well as the deposits and disbursements from the execution of apportionment of special accounts of the federal government, with the exception of charges and interest and
b)			in the case of funds being used for the purchase and termination of securities, deposits and disbursements in the amount of the acquisition cost;
15.		Payments made from capital payments in connection with the taking-up and disbursements for capital payments in the case of repayment of financial debt and currency exchange contracts as part of a prolongation or conversion as well as deposits and disbursements for Capital payments at the conclusion of currency exchange agreements pursuant to § 80 (2) (3) (3);
16.		Disbursements for the acquisition of securities of the Federal Republic for redemption purposes and deposits from and disbursements for capital payments arising from currency exchange contracts concluded in this context as well as deposits made from capital payments at the the inclusion of financial debt in order to refinance these repurchases and deposits and disbursements for capital payments arising from currency exchange contracts concluded in this context;
17.		Transfers and withdrawals in the case of transfers and withdrawals in the context of securities lending operations with transfer of ownership;
18.		the building according to § 81;
19.		Seizures for federal claims; these collateral positions do not constitute financial liabilities in accordance with Section 78 (1).

(2) The settlement of paragraph 1 shall be carried out in accordance with the principles of § 96 (3).

Legal obligations

§ 35. (1) The statutory obligations shall be those which are based on claims which are laid down in federal laws and other standards in law and which are directly satisfied on the basis of these requirements. without the need for additional administrative acts.

(2) Legal obligations shall be imposed on separate accounts at the respective detailed budget.

(3) Exceedances in the case of statutory obligations shall be in accordance with the respective global budget or in the respective breakdown or to cover.

Purpose-bound building

§ 36. (1) Mittelaufbringungen, which are to be used only for specific purposes under a federal law, are to be considered as assigned deposits in the expected amount of the cash inflow. The corresponding appropriations shall be allocated at the same level as purpose-bound disbursements.

(2) Financing effective expenses as well as income related to the assigned building shall be fixed at the level of the corresponding deposits and disbursements in the result estimate.

(3) If a federal law provides that the Federal Government has to cover the departure of an assigned building, the expenses or disbursements in this respect shall be taken into account within this building.

(4) The assigned building is to be shown on its own accounts in the result and financing budget of the respective global and detailed budgets.

(5) A redeployment of appropriations between assigned appropriations and uses and non-assigned appropriations and applications is not permitted. Exceptions to this can be laid down in the Federal Finance Act.

(6) Purpose deposits which are not used in the current financial year shall be assigned to a reserve for purposes of recovery.

Commitments as part of the assessment

§ 37. (1) In duly substantiated exceptional cases, within the framework of the assessment, the power to dispose of the appropriation may be made by the Federal Minister of Finance or the Federal Minister of Finance in agreement with the budgetary authority. is restricted (binding as part of the assessment). Each limitation is to be made clear when the Federal Finance Law is drawn up in the partial issue and must be adapted to the approved Federal Finance Act.

(2) tied agent uses as referred to in paragraph 1

1. do not constitute funds for use in accordance with § 52;

2. may not be used for the redeployment of funds (§ 53);

3. are not returnable (§ 55 para. 4 Z 4).

The agreed bonds in accordance with paragraph 1 may be cancelled in the current financial year by agreement of the Federal Minister of Finance or the Federal Minister of Finance with the budget-management body.

Roles

§ 38. For statistical evaluation purposes, the Federal estimate must be divided into responsibilities in accordance with an internationally customary standard.

Section 4

One-year budget planning

Preparation of the Federal proposal for a preliminary draft

§ 39. (1) The Federal Minister of Finance or the Federal Minister of Finance has guidelines for the preparation and preparation of the draft Federal proposal, the annexes in accordance with Section 29 (1) to (3), the partial staples (§ 43) and the additional overviews in accordance with Section 42 (4).

(2) The Federal Chancellor or the Federal Chancellor, in agreement with the Federal Minister of Finance or the Federal Minister of Finance, shall have the right to prepare and prepare the staff plan and the staff plan for the staff plan (§ 44). to establish directives in which the form and structure of the drafts and the date of transmission are set out in greater detail.

(3) The Federal Chancellor or the Federal Chancellor, in agreement with the Federal Minister for Finance or the Federal Minister for Finance, shall be responsible for the coordinated preparation of the information on the impact orientation in the draft Federal draft proposal (§ 41) and the quality assurance of the draft proposal (§ 41). Federal Minister of Finance to set out more detailed rules in directives.

Draft Federal proposal

§ 40. (1) In order to prepare the preparation of the draft Federal draft proposal, the budgetary management bodies shall have preliminary draft proposals for their area in accordance with the guidelines issued by the Federal Minister of Finance or the Federal Minister of Finance and to forward it to the Federal Minister of Finance or the Federal Minister of Finance. These draft proposals shall be accompanied by documents for the preparation of the sub-booklet (§ 43) and the further budget documents referred to in Article 39 (1).

(2) The relevant budgetary authority shall determine the structure of the budget (Section 6 (2) (5)) of the subdivision (s) associated with its sphere of action in agreement with the Federal Minister of Finance or the Federal Minister of Finance.

(3) In addition to the preliminary estimates for the Federal estimate to be decided, the preliminary draft estimates, explanations and documents shall represent the corresponding values of the two previous financial years.

(4) The Federal Minister of Finance or the Federal Minister of Finance shall have the documents submitted to her or him pursuant to paragraph 1 concerning the draft proposals on the basis of the objectives of the financial management and of the financial management referred to in Article 2 (1) of this Regulation. To examine the financial performance of the Federal Government and to draw up the draft Federal proposal, if necessary with the annexes in accordance with § 29 (1) to (3). At the same time, it is necessary to draw up part-staples (§ 43), which serve to support the deliberations of the National Council.

Information on impact orientation

§ 41. (1) The information on impact orientation, taking into account actual equality between women and men, shall be provided by the competent budgetary authority in cooperation with the relevant budgetary authority in each case. create. The information on the impact orientation in the draft Federal proposal has, in particular, also taking into account the objective of effective equality between women and men, in particular the objectives for the subdivisions and measures for the Global budgets, which are designed to achieve the objectives of the respective subdivisions. The budgetary management body shall have the relevance, consistency, comprehensibility, readability, comparability, and verifiability of the information for all levels of the Federal estimate within the To ensure that the subdivisions belong to the effective area.

(2) The Federal Minister of Finance or the Federal Minister of Finance has to adopt the more detailed provisions on the information on the effectiveness of the regulation by regulation. The Federal Chancellor or the Federal Chancellor is to be heard before the regulation is released. The Regulation shall, in particular, regulate:

1.		The guidelines for the presentation of the information on the impact orientation in the draft Federal proposal and in the sub-bookers (§ 43) in qualitative and quantitative terms per level of detail of the Federal estimate, in particular also taking into account the objective of effective equality between women and men;
2.		the Court of Auditors ' recommendations and the opinions issued by the competent budgetary bodies responsible for this purpose.

(3) The Court of Auditors may, on the basis of the information contained in the draft proposal, on the impact orientation, in particular on the criteria set out in paragraph 1 above, the Committee of the National Council entrusted with the preliminary consultation of German Federal Finance Law (Bundesfinanzgesetzen) To provide an opinion on support for the discussions.

Federal Finance Law

§ 42. (1) The draft of the Federal Finance Act, including the annexes pursuant to § 29 (1) to (3), as well as the budget report (paragraph 1). 3) and the partial staples (§ 43) are the Federal Government of the Federal Minister of Finance or the Federal Minister of Finance, the draft of the staff plan (§ 44) as a further annex of the Federal Chancellor or the Federal Chancellor in agreement with the Federal Minister of Finance or the Federal Minister of Finance for the decision-making. In the case of Art. 51 (3) 2. sentence B-VG, the draft of the Federal Finance Law for the following financial year shall be drawn up separately after years and submitted to the National Council by the Federal Government.

(2) Following the decision of the Federal Finance Act by the National Council, the partial staples shall be adjusted, if necessary, by the respective budgetary authority in agreement with the Federal Minister of Finance or the Federal Minister of Finance. The Federal Minister of Finance or the Federal Minister of Finance shall set out in the guidelines in accordance with § 39 (1), until which point in time the part-stitches are to be adjusted.

(3) The budget report shall contain in particular:

1.		an overview of the economic situation and its probable development;
2.		an overview of budgetary policy objectives and priorities;
3.		a summary presentation of the budget and resource allocation groups of the general budget, according to the sach-and organo-oriented and economic aspects and the areas of responsibility;
4.		a comparison with the comparable values of the applicable Federal Financial Framework Act;
5.		a presentation of the draft Federal estimates in accordance with the principles of national accounts and
6.		Key budget policy indicators, in particular the government deficit and public debt, including a transfer of net income from the income statement and the net borrowing requirement from the financial statement to the government deficit in the sense of the ESA.

(4) The Federal Minister of Finance or the Federal Minister of Finance has to draw up additional overviews on the draft of the Federal Finance Act as well as on the current Federal Finance Act for the purpose of showing a connection and for a better understanding. In any case, these overviews shall contain the following representations:

1.		budgetary fundamentals and their development over time;
2.		Overviews of personnel capacity and expenses for federal staff, including pensioners;
3.		transfer payments between local authorities;
4.		EU-building in the federal budget;
5.		research-effective use of funds of the federal government.

(5) The Federal Minister of Finance or the Federal Minister of Finance has a report on the draft of a Federal Finance Law in the committee of the National Council responsible for this purpose until the start of the deliberations on the draft of a Federal Finance Act. Companies in which the Federal Government is directly and mainly involved, as well as by means of legal entities pursuant to Section 67 (1) (2) (including the universities).

Partial stitching

§ 43. (1) A sub-booklet shall be drawn up for each subdivision. The Federal Minister of Finance or the Federal Minister of Finance has to provide a uniform outline for the substaples. These have the following contents:

1.		A clear presentation
a)			the budget structure,
b)			the organisational units responsible for the global budgets, which are responsible for the functioning of the budgetary management body, and
c)			the budget-leading bodies responsible for the detailed budgets.
2.		the presentation of the result, the estimate of financing and the investment budgeting;
3.		the presentation of human resources;
4.		the remarks on the estimated values and human resources, with reference to the major changes to previous years, and
5.		The information on the impact orientation, in particular also taking into account the objective of actual equality between women and men, per detailed budget of the first level (§ 41), each of which is based on the information on the impact orientation in the Federal estimates (§ 24 para. 3) must be derived and be in accordance with these. The current draft of the respective resource, target, and performance plan is used as the basis.

(2) The sub-stitches are not part of the Federal proposal for a preliminary draft.

(3) The following values are to be shown separately in the respective detailed budgets in the sub-bookers:

1.		legal obligations (§ 35),
2.		Purpose-bound building (§ 36),
3.		EU-building in the federal budget,
4.		variable use of funds (§ 12 paragraph 5 Z 1 iVm § 27 para. 2),
5.		financing-effective expenses (§ 31),
6.		Commitments within the framework of the assessment (§ 37) and
7.		Medium-sized and medium-sized applications of special budget and control relevance.

(4) The Federal Minister of Finance or the Federal Minister of Finance has a list of the estimated values on the Internet on the website of the Federal Ministry of Finance (www.bmf.gv.at) according to the decision of the German Federal Finance Act (Bundesfinanzgesetz). including the first-and second-level detailed budgets free of charge.

Staff plan

§ 44. (1) The staff plan of the annual Federal Finance Act sets the maximum permissible personnel capacity of the federal government in quantitative and qualitative terms. A post empowered to employ staff to the extent of a full-employment equivalent. The actual personnel capacity (staff level) for which a service fee is paid is measured at a full-time equivalent on a cut-off date.

(2) Personnel control points shall be used for the qualitative control of the personnel capacity. Personnel controllingpoints are points values that express the amount of funds used for an occupied site and represent a relation of the posts in relation to the use of funds. The point values are determined by the Federal Chancellor or the Federal Chancellor.

(3) The personnel plan must be drawn up within the limits of the basic principles of the personnel plan in accordance with the last adopted Federal Financial Framework Act (§ 12 paragraph 3). Posts may only be filled in so far as the cover in the financing budget and the compensation in the earnings budget is guaranteed. During a financial year, the personnel capacity defined by posts and personnel control points must not be exceeded in any day. In order to achieve multi-annual personnel capacity objectives, the Federal Chancellor or the Federal Chancellor, with the agreement of the Federal Government, may set binding targets below the maximum permissible personnel capacity in accordance with paragraph 1 in quantitative and qualitative terms. Set the point.

(4) In any case, the staff plan shall contain:

1.		Rules for the management of posts,
2.		A list of posts for the following financial year, indicating the posts and the relevant personnel controllingpoints. In any case, the list of posts is to be drawn up in accordance with the outline of the Federal proposal (§ 25) after subdivisions. The planned posts are to be structured according to remuneration law and functional characteristics in grades.
3.		The summary indication of how many posts may be filled with civil servants in those grades-areas where both public and private-law service contracts are provided.
4.		A presentation of the current financial year's posts as well as the actual personnel capacity in the current financial year and in the previous financial year.
5.		The summary overviews of the individual portfolios as well as a common overview of all the departments.

(5) In order to ensure appropriate planning management, variable pools are to be set up, which are defined by a sum of posts and personnel control points and are to be identified in the plan location register (Section 121 (20)). Within these pools, the budgetary management bodies can set up posts in the existing pool area to the extent that the totals for the pools in question are not exceeded at posts and personnel control points. .

(6) For reasons of organizational change, an amendment of the staff plan by the Federal Chancellor or the Federal Chancellor in agreement with the relevant Federal Ministers or Federal Ministers may take place, in so far as they do not include: Increase of planning points and personnel controllingscores. This amendment shall require the consent of the Federal Government and shall be limited to the posts set out in § 121 (21) without prejudice to the corresponding provisions in the Federal Finance Act.

(7) The Federal Chancellor, in agreement with the Federal Minister of Finance or the Federal Minister of Finance, has to prepare the draft of the Staff Plan, together with explanations. In order to prepare the preparation of the staff plan draft, the budget-management bodies have the draft staff plans to be drawn up for their area, together with the remarks of the Federal Chancellor and the Federal Chancellor and the Federal Minister for Finance or to the Federal Minister of Finance, and, at the request of the Federal Minister for Finance, to submit further documents necessary for the preparation of the staff plan. The data for the staff plan and the working staff on the staff plan (paragraph 1) 8) as well as for the information on the personnel resources in the sub-booklet (§ 43 (1) (3) and (4)) must be drawn up for the preparation of the respective drafts in the electronic data processing systems for the levels of the subdivisions, which are provided for this purpose. Global budgets as well as the first and second level details budgets are available.

(8) In a staff plan, staff resources for global budgets and detailed budgets are to be used in the appropriate application of paragraph 4 (2) (1). and 3. Set as well as Z 4. This information is not part of the Federal Finance Law.

(9) Each year on a cut-off date, the budgetary management bodies have the staff level, together with the personnel costs of those institutions, with the Federal Chancellor and the Federal Minister of Finance or the Federal Minister of Finance. to report in their own organisational or financial sphere of influence. In this case, the members of the civil servants employed in the case of this legal entity shall be referred separately as contract staff in the Federal Administration and all other servants.

(10) The Federal Chancellor or the Federal Chancellor has to carry out a personnel capacity controlling in order to control the staffing capacity and to adopt more detailed rules by means of a regulation after consultation of the budgetary management bodies. The Federal Chancellor, or the Federal Chancellor, has to inform the Federal Minister of Finance or the Federal Minister of Finance of the results of the personal capacity controllings.

Section 5

Resource, Target, and Performance Plan

§ 45. (1) For the implementation of the effective administration, a plan of resources, objectives and performance shall be drawn up for each budgetary authority on the basis of the administrative provisions. The Resource, Objective and Performance Plan shall contain the following information for the period of the applicable Federal Financial Framework Act:

1.		financial and human resources,
2.		the objectives pursued by the budgetary authority,
3.		the measures and services required to achieve the objectives.
In this regard, the current Federal Financial Framework Act must be taken into account with the accompanying strategy report and the Federal estimates. It shall be designed in accordance with the objectives of the financial management in accordance with Article 2 (1) in such a way that its contents can be clearly assigned to the respective detailed budgets and the actual implementation can be checked.

(2) In accordance with Article 7 (2) (2) (2) (2), each head of a budget-leading body shall draw up a draft of the resources, objectives and performance plan and shall, in good time for the medium-term and annual budgetary authority, draw up the draft budget. Budget planning, in particular for the preparation of the sub-stitches. This shall include all the detailed budgets managed by the head of a budget-leading body. The budget management body shall determine the resource, target and performance plan at the latest one month after the Federal Finance Law has been received. This paragraph shall apply mutatily to directors or managers of executive and subordinated budgetary positions.

3. Main piece

Enforcement

Section 1

Use and application of funds

Basis of the building

§ 46. (1) Each institution of budgetary management shall be subject to the binding basis of the building

1.		the Federal Finance Act, this amending or supplementary federal law, or a federal law applicable to the management of the federal budget,
2.		in the case of the conditions laid down in Article 51a (4) B-VG, and within the limits of the rules adopted there, the Federal Finance Act, which was adopted last.

(2) By means of a binding basis of the building as set out in paragraph 1, claims or liabilities are neither justified nor annulled.

(3) A preliminary stop or part of such a body may have only that body which is competent under the law to receive deposits or to justify expenditure and disbursements. In individual cases, the head of a budget authority may authorise the bodies of other household bodies to issue orders at the expense of their home or budget authority. This authorization shall be determined in terms of content and amount and may be revoked at any time by the head of the budget authority or by the head of the budget. Each head of a budget-leading body shall monitor the use of its annual and monthly estimates in such a way that it may at any time determine the amounts of effort and disbursing available.

(4) The Federal Finance Act may stipulate that the allocation for a number of detailed budgets must be carried out separately in accordance with the principles of § 28 (estimated detailed budgets), but that the enforcement of these detailed budgets shall only be carried out jointly in a single budget. detailed budget (full details budget) may be made. This can then be the case if the business cases in the earnings, financing and financial statements are not clearly assigned to a detailed budget, but the business cases for the most part concern several detailed budgets.

Reporting obligations

§ 47. (1) The Federal Minister of Finance or the Federal Minister of Finance has the Federal Government, the other budgetary management bodies and the National Council twice a year on the date of 30 April and on 30 September within one month. in writing on the implementation of the federal budget for the financial year in question.

(2) The Federal Minister of Finance or the Federal Minister of Finance shall forward to the National Council, by 31 March each year, the provisional success of the previous financial year, the result of which shall be:- To compare the financing estimates of the results and financial statements in the outline of the Federal Advance. At the same time, it shall be reported in aggregated form at the end of the previous financial year.

1.		the Stundungen, Ratenbewilligungen, suspensions and recruits made during the preceding financial year of the Federal Government's claims, as well as
2.		on the status and changes in the reserves of the detailed budgets (§ § 55, 56) as well as on the status and change of the revaluation reserves (§ 91 (7)).

The budgetary management bodies shall forward to the Federal Minister for Finance or the Federal Minister for Finance the documents and information required for the preparation of this report in a timely manner; the procedure to be followed in this case is to be defined by the Federal Minister of Finance or the Federal Minister of Finance by Directive.

(3) Each year the Federal Government has a numerical overview (subsidy report) to the National Council of the previous financial year.

1.		direct grants from federal funds (section 30 (5)), with the exception of reference and pension benefits, and
2.		the Federal Government's deposit waivability, which is made by a natural or legal person in respect of a service rendered by the latter in its capacity as a carrier of private rights, in which there is a public interest in the public interest, Derogations from the general tax provisions were granted (indirect subsidies)
at the latest by the end of the financial year following the reporting year.

(4) Direct support shall be provided in the outline of the Federal proposal at least on the basis of pre-stop positions and areas of responsibility, the indirect support at least according to the respective legal provisions and the beneficiary areas . In addition, the reference figures for the two immediately preceding financial years and in the case of direct support are also the corresponding pre-stop values for the current financial year. from the table.

(5) The funding report shall be drawn up by the Federal Minister of Finance or the Federal Minister of Finance, who shall also have to draw up the guidelines for the preparation of this report by the budgetary management bodies.

Overall coverage principle

§ 48. (1) All federal payments shall be used to cover all of its payment needs.

(2) Deposits are to be used for the covering of payments for certain purposes only in accordance with § 36 (1).

Transfer of funds

§ 49. (1) All federal payments shall be made at the due date, in accordance with the legal basis, irrespective of the amount of the amounts with which they are estimated. The power to suspend and discontinue confiscation and to renounce the confiscation and waives of claims by the Federal Government is governed by § § 73 and 74.

(2) For claims by the Federal Government, the due date shall be no later than one month after its creation and the payment of default interest in the amount of 4 vH above the applicable base rate of interest per year, which is disclosed by the Oesterreichische Nationalbank. unless otherwise specified in the definition of other payment conditions, the nature of the claim concerned and the rules of economic transport in force.

Cash provision

§ 50. (1) With the effective start of the binding basis of the use of funds (§ 46), the Federal Minister of Finance or the Federal Minister of Finance has to ensure that the budget-leading authorities are responsible for the performance of the disbursements of the Federal funds will be provided to the extent necessary to meet the obligations of the Federal Government.

(2) In order to comply with the payment obligations of the Federal Government, the due date shall be determined in accordance with the funds available in each case and in accordance with the objectives set out in Article 2 (1) and in compliance with the rules of economic transport. agree. In particular, it must be assumed that, prior to receipt of the consideration, disbursements by the Federal Government (e.g. for advance payments or advance payments) may only be made if the obligation to perform is determined by law or is contractually agreed .

(3) The Federal Minister of Finance or the Federal Minister of Finance shall, in order to ensure the willingness to pay in accordance with paragraph 1, carry out a liquidity planning and maintain a sufficient liquidity; the necessary liquidity required for this purpose shall be: Liquidity reserve may not exceed 33% of the financial framework of the respective Federal Finance Act. The application of funds is the responsibility of the Federal Minister of Finance or the Federal Minister of Finance; she or he has to put these funds in coordination with the liquidity plan in such a way that it or he can, if necessary, dispose of it.

Monthly estimate

§ 51. (1) Each budgetary institution shall determine the expected entry and disbursements of the following month, to be summed up in a monthly estimate and the Federal Minister of Finance or the Federal Minister of Finance to one of the following month's to identify the date or time at which it is to be determined.

(2) The monthly estimate has the income and disbursements of the financial statement (§ 96) in the breakdown of the Federal estimate including the non-preventable building (§ 34) as well as the deposits and disbursements of the buildings according to § 29 (2) and (3).

(3) The Federal Minister of Finance or the Federal Minister of Finance shall, having regard to the expected deposits and financing possibilities for the following month, and the objectives set out in Article 2 (1), shall have the following: budget-management bodies. The result shall be notified to the budgetary management bodies by the beginning of the following month, which shall immediately be responsible for the necessary further instipations.

(4) The Federal Minister of Finance or the Federal Minister for Finance is authorized, in the event of a corresponding economic demand, not to deviate from the maximum amounts and transfers fixed in the monthly estimates. Claim to be approved within the financial year for the following month.

(5) The Federal Minister of Finance or the Federal Minister of Finance has to lay down more detailed rules in directives on the preparation and settlement of the monthly budget.

Medium-use binding

§ 52. (1) The Federal Minister of Finance or the Federal Minister of Finance may, with the consent of the Federal Government or on the basis of the Federal Finance Act, grant a certain proportion of the appropriations provided for in the Federal Finance Act insofar as this does not adversely affect the performance of the federal government's obligations (Art. 51b (2) B-VG). These ties are to be relocated from the budget management body to detail budgets. With the agreement of the Federal Minister of Finance or the Federal Minister of Finance, the competent budgetary authority may, in whole or in part, apply such an effort or disburring to other global budgets of its sphere of activity transfer.

(2) The Federal Minister of Finance or the Federal Minister of Finance shall report to the Committee of the National Council, which has been entrusted with the preliminary consultation of German Federal Finance Laws, within one month of the binding provided pursuant to paragraph 1.

(3) In the current financial year at the level of the global budget, the budgeted ceiling of the effort or disbursements (Section 27 (1)) is exceeded by a budgetary management body without authorisation of the budget, the Federal Minister for finance or the Federal Minister of Finance, to establish an effective commitment (negative reserve) for the following financial year to the extent of this overrun for the global budget in question. These ties are to be relocated from the budget management body to detail budgets.

(4) In the current financial year, at the level of the detailed budget, the estimated ceiling of the effort or disbursements (section 27 (2)) shall be provided by a head of a head of a budgetary authority with no budgetary authorisation , the budgetary management body may, in effect, fix a commitment (negative reserve) for the following financial year to the extent of this appropriation in terms of the level of use for the detailed budget in question.

(5) The budgetary management body or the head of a superordinated budget authority may, for detailed budgets, have internal administrative ties without referral to the Federal Minister of Finance or the Federal Minister of Finance , even if there is no case of an overrun of funds.

Relayments

§ 53. (1) Relayments of estimated appropriations in accordance with Z 1 to 4 shall be permitted if this does not result in the ceilings for disbursements and expenditure and net financing needs either at the level of the breakdown or at the level of the global budgets shall be exceeded. In the case of redeployments according to Z 1 to 6, it is only possible to relayerable into non-financing expenditure in the event of an expense which is effective in terms of financing and expenditure which is not cost-effective and which is not effective in financing. With the redeployment of funding-effective effort, the corresponding payouts are increased or reduced. Relayments must be carried out at the level of the pre-stop positions. Relayings can take place

1.		between the second-level detailed budgets of a first-level detailed budget by the head of a major budget-leading body,
2.		between the second-level detailed budgets in different first-level detailed budgets within the same global budget by the budgetary management body,
3.		between the first-level detailed budgets of the same global budget, if no second-level detailed budgets have been formed by the budget-management body,
4.		between a first-level detailed budget, where no second-level detailed budgets have been formed, and a second-level detail budget of another level of detail of the same global budget of the same global budget by the budgetary authority,
5.		between detailed budgets of different global budgets, provided that, before redeployment, a request by the budgetary authority to exceed the payment or expenditure ceiling against cover within the subdivision has been approved in accordance with an existing budgetary authorisation by the Federal Minister of Finance or the Federal Minister of Finance, as well as
6.		between global budgets of subdivisions of the same heading, provided that, prior to redeployment, a consensual request has been submitted by the budgetary management bodies concerned to these subdivisions and the authorisation of such subdivisions shall be approved in accordance with an existing budgetary authorisation has been made by the Federal Minister of Finance or the Federal Minister of Finance.

(2) Relayments of estimated disbursements from investment activities as well as estimated disbursements from the granting of loans and repayable advances to another detailed budget may only be granted in accordance with paragraph 1 (1) (1) (1) to (5) only

1.		payments from the investment activity to the resource group; or
2.		payments from the granting of loans and repayable advances to the group of funds, or
3.		in the cost-effective effort (§ 31 (1))
are carried out.

(3) Medium shifts between fixed and variable areas as well as between different variable ranges are not allowed. Exceptions to this principle can be laid down in the framework of an assigned building in the Federal Finance Act.

(4) Within 14 days of the redeployment, the budgetary authority shall inform the Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors of the redeployments in accordance with paragraph 1 (2) (2) to (4), and in doing so, the reasons for the redeployment. to be known for the redeployments.

Average use overruns

§ 54. (1) The use of funds in accordance with § 27 (1), which is not provided for in the Federal Finance Act (extrabudgetary appropriation) or which exceed the appropriation of funds approved by the National Council (over-scheduled use of funds, In the context of financial management, the use of funds may only be provided under the federal financial regulation.

(2) However, in the event of a risk of default, the Federal Minister of Finance or the Federal Minister of Finance may request that the Federal Government, in agreement with the Federal Minister for Finance, be responsible for the preliminary consultation of the Federal Finance Act. the Committee of the National Council shall provide unpredictable and unpredictable additional resources within the limits laid down in Article 51 (7) (1) (1) and (2) (B) of the B-VG. The qualitative conditions referred to above shall be deemed to be fulfilled only if an unforeseeable need arises in the current financial year and the resulting out-of-use or unplanned use of funds is so urgent that: the approval of the National Council, otherwise required in accordance with the provisions of paragraph 1, can no longer be obtained in good time.

(3) The Federal Government may only present regulations pursuant to paragraph 2 of the Committee of the National Council responsible for the preliminary consultation of federal financial legislation if the cover is secured by means of savings or additional funds raised. In the case of Article 51 (7) (2) B-VG (case of defence), the transfer of funds may also be carried out by way of the transfer or conversion of financial debt.

(4) In addition, over-scheduled use of funds (appropriations for the use of funds) is permissible under the conditions set out in paragraphs 5 to 10:

(5) It is necessary to distinguish between use overruns for fixed and variable average use ceilings.

(6) Exceedances of variable mean use ceilings, which exceed the amount provided for in the Federal estimate on the basis of the application of the parameters in accordance with Section 12 (5), shall be permitted if all reserves of the respective variable range have previously been exceeded, that has been exceeded. These appropriations are to be covered by multi-cash payments from credit operations.

(7) Fixe average use ceilings of global budgets may be exceeded if:

1.		the coverage within the breakdown is ensured,
2.		the upper limits of the disbursements of the respective heading in the Federal Financial Framework Act are not exceeded,
3.		a budgetary authority is available and
4.		agreement was established with the Federal Minister for Finance or the Federal Minister for Finance.

(8) Fixed appropriations ceilings for subdivisions may be exceeded by cover of credit operations where:

1.		have previously exhausted all possibilities of medium-shift operations,
2.		have previously drawn the existing reserves to the highest possible extent for the detailed budgets they have managed, in cooperation with the budget management body;
3.		the upper limits of the disbursements of the respective heading in the Federal Financial Framework Act are not exceeded,
4.		a budgetary authority is available and
5.		agreement was established with the Federal Minister for Finance or the Federal Minister for Finance.

(9) The Federal Minister of Finance or the Federal Minister for Finance is authorized to approve overruns of non-financing expenses incurred by valuation processes or by means of redeployments in accordance with Section 53.

(10) Medium-use overruns shall be requested by the budget management body at the Federal Minister for Finance or the Federal Minister for Finance. The Federal Minister of Finance or the Federal Minister of Finance may only agree to the application if the cover of the overrun of funds in the financing budget or the compensation in the result budget is given. The Federal Minister of Finance or the Federal Minister of Finance shall lay down more detailed rules on the content of the application and on the procedure for the overruns of appropriations by regulation.

(11) Paragraphs 6 to 8 of paragraphs 6 to 8 shall not affect the rules for the purpose-bound building (Article 36) and the EU building; therefore, in the cases referred to in paragraphs 6 to 8, these reserves shall not be dissolved.

(12) The Federal Minister of Finance or the Federal Minister of Finance has to submit quarterly reports to the National Council on the appropriations for the use of funds approved by the National Council or by it in the previous quarter. Each institution responsible for budgetary matters shall forward the documents required for the preparation of the report to the Federal Minister for Finance or the Federal Minister for Finance in accordance with the regulation to be adopted by the Federal Minister for Finance.

(13) The Federal Minister for Finance, or the Federal Minister for Finance, has the Court of Auditors

1.		in the case of transfers of appropriations in accordance with section 54, and
2.		in the case of redeployments in accordance with § 53 (1) (5) and (6)
To inform them before the full train

Formation of reserves

§ 55. (1) If, at the end of a financial year, the net financing requirement (section 21 (2)) of a detailed budget is lower than the forecast, taking into account the adjustments in accordance with § 90 (5), the amount of the difference may be the reserves of this detailed budget shall be supplied. This difference shall be deducted from the redeployments and overruns of the financial cost effective in respect of which the provisions of Sections 53 and 54 have not been complied with. If, at the end of a financial year, the net financing requirement, taking into account the adjustments in accordance with Article 90 (5), is higher than the estimated amount, no reserve may be formed. Reserves are at the level of the first-level detailed budget and/or when second-level detailed budgets have been set up to form at this level. Exceptions to the formation of reserves may be laid down in the Federal Finance Act. The determination of the reserves is by the Federal Minister of Finance or the Federal Minister of Finance up to the 30. Jänner of the following financial year.

(2) In the case of a breakdown 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 overshooting of the financing effective expenditure shall be: in accordance with paragraph 1, second sentence,

1.		negative or
2.		positive, but less than the sum of the reserves set out in the detailed budgets of this breakdown during the current financial year as referred to in paragraph 1,
In the case of Z 1, the Federal Minister of Finance or the Federal Minister of Finance for this breakdown shall have an effective commitment (negative reserve) for the following financial year in the case of Z 1 (negative reserve) to the extent of the reserves that have been formed, in the case of the Where Z 2 is concerned (negative reserve) in accordance with § 52 in the amount of the amount by which the difference defined in the first half-sentence of this paragraph exceeds the reserves set out in the current financial year as referred to in paragraph 1, to be fixed. These ties are to be relocated from the budget management body to detail budgets.

(3) In the current financial year, if there is actual increase in the amount of the additional payments in relation to the Federal estimate in a breakdown, these additional payments may be returned to a reserve in the respective detailed budget before the end of the financial year. Exceptions to this rule may be laid down in the Federal Finance Act.

(4) exempted from the investigation referred to in paragraph 1

1.		Disbursements in accordance with the purpose of dedicated building (§ 36),
2.		Disbursements in accordance with the payment of additional payments from the EU (par. 6),
3.		variable disbursements (§ 12 para. 5) and
4.		Commitments as part of the assessment (§ 37), use of funds (§ 52) and use of funds in accordance with paragraph 2.

(5) Purpose deposits which have not been used in the respective financial year for disbursements pursuant to paragraph 4 (1) are to be used within the meaning of section 48 (1) and must be returned to a reserve, the purpose of which shall be maintained.

(6) Mehreinpayments from the EU, which were not used in the respective financial year for disbursements pursuant to paragraph 4 Z 2, shall be used within the meaning of section 48 (1) and shall be returned to a reserve, the purpose of which shall be maintained.

(7) Variable disbursements of an area which were not used in the financial year concerned (paragraph 2). 4 (Z) 3) shall be used within the meaning of section 48 (1) and shall be returned to a reserve, the purpose of which shall be maintained.

Removal and dissolution of reserves

§ 56. (1) In the event of an increase in the level of the liabilities at the level of the detailed budgets during the current financial year, the directors or managers of budget-leading positions shall use reserves as a priority for the repayment of existing liabilities. The level of liabilities is monthly within the budget of the budget-leading services. Budget controlling in accordance with § 66. The remaining part of the reserves may be used by the head or head of the household authority, which is assigned the detailed budget, without limitation to a particular purpose of use, with the exception of section 55 (4).

(2) reserves shall be deducted from the detailed budget in which the reserve has been formed (section 55 (1)), from the head of the budget management body or the head of the budget-leading authority responsible for the management of this detailed budget. A reserve from a detailed budget may only be withdrawn if the head of a budget-managing body, by means of the budgetary authority, has received a request for an excess of appropriations in accordance with Section 54 by the removal of the budget. The Federal Minister of Finance, or the Federal Minister for Finance, has made reserves and has agreed to the application. The removal of reserves is basically to be covered by credit operations. If a head or head of a household manager manages several detailed budgets of the same global budget, the reserves formed there may be used for all of these detailed budgets. Deviating regulations of this can be set in the Federal Finance Act.

(3) Repositions shall be resolved in each case as soon as their intended purpose is omitted in accordance with Section 55 (5) to (7).

(4) The Federal Minister of Finance or the Federal Minister of Finance has to set out more detailed rules on the content of the application and on the procedure for the removal and dissolution of reserves in directives. Provided that the budgetary conditions are fulfilled, the Federal Minister of Finance or the Federal Minister of Finance has, in compliance with the necessary liquidity control, applications for the removal of reserves, which are the most suitable for the collection of reserves. Consent to be given.

(5) Prior to the execution of a withdrawal of reserves, the Federal Minister of Finance or the Federal Minister of Finance shall inform the Court of Auditors if the intended withdrawal of the reserves is to be taken into account in respect of the already existing provisions. Use of funds the respective global budget is exceeded.

Projects

§ 57. (1) A project shall be subject to a uniform economic, legal or financial operation.

(2) Where a project relates to the investment in intangible assets, property, property, or the provision of other services, the project shall include all concerned objectively and economically concerned. related services, which are usually provided on the basis of uniform planning.

Prerequisite for the implementation of a project

§ 58. (1) A project may only be carried out if it is necessary for the performance of tasks of the federal government, is in accordance with the objectives set out in § 2 para. 1, and the coverage in the Federal Financial Framework Act as well as in the Federal Finance Law is ensured. The Federal Minister of Finance or the Federal Minister of Finance has to set out the more detailed provisions of this regulation by regulation.

(2) It is intended to carry out a project in accordance with Section 57 (1), which is likely to result in the growth of funds from the Federal Government, which are of exceptional financial significance in view of the nature or scope of the project. the competent budgetary authority with the Federal Minister of Finance or the Federal Minister of Finance to establish this agreement in good time during the planning stage. The production of the agreement can be omitted if such projects are pre-determined by federal law in accordance with the nature and scope of the project. The Federal Minister of Finance or the Federal Minister of Finance has to determine, by means of a regulation, when a project is of exceptional financial importance. The Regulation may authorise the Federal Minister of Finance or the Federal Minister of Finance to agree, in agreement with a budgetary management body, to agree on deviating rules; compliance with the budgetary principles pursuant to Art. 51 (8) B-VG in conjunction with § 2 may not be affected by this. Higher limits for the production of the agreement can be agreed if, on the basis of several years of experience with the implementation of the budget, compliance with the principles laid down in Art. 51 (8) B-VG in conjunction with § 2 and thus at the same time the proper performance of the duties of the Federal Minister of Finance or of the Federal Minister of Finance is not impaired in accordance with Art. 51b (1) B-VG.

(3) In so far as the agreement with the Federal Minister of Finance or the Federal Minister of Finance has been or is to be established for the implementation of a project or programme referred to in Article 18 (2), the budgetary management body shall also have a the intended setting or substantial modification or, in spite of a lack of conformity with the objectives set out in Article 2 (1), the agreement with the project or programme which is considered necessary for the continuation of the project or programme concerned; Federal Minister of Finance or the Federal Minister of Finance; If an amendment is to be regarded as essential, the regulation to be adopted by the Federal Minister of Finance or the Federal Minister of Finance pursuant to paragraph 1 is to be applied in accordance with the applicable law.

Implementation of a project burdening only the current financial year

§ 59. (1) The responsible head of a budget-leading body may only carry out a project (section 57 (1)) and obligations in this regard, which shall be subject to payment by the federal government only in accordance with its due date. financial year, when the financing of the project is ensured in the context of the use of the detailed budget for the relevant budget.

(2) Before the conclusion of a contract for a project and on the basis of a commitment to this effect in accordance with paragraph 1, the competent budgetary authority shall have the agreement with the Federal Minister for Finance or the Federal Minister for Finance if the overall use of such commitments as a whole would exceed the limits laid down in the Regulation in accordance with Article 58 (1). The agreement with the Federal Minister of Finance or the Federal Minister of Finance in the planning stage has already been established and since then no substantial agreement has been reached on the preparation of the agreement. a change in the conditions laid down for the implementation of this project. The assessment of when a change is to be regarded as essential is to be settled by the Federal Minister of Finance or the Federal Minister of Finance in the regulation in accordance with § 58 (1).

Implementation of a future financial year-burdening project; pre-stress

§ 60. (1) The execution of a project (section 57 (1)) and the establishment of obligations relating thereto, to the fulfilment of which, in accordance with its due date in several financial years or at least in a subsequent financial year, payments by the Federal Government to , the competent budgetary authority shall establish the agreement with the Federal Minister of Finance or the Federal Minister of Finance. In the context of its participation or participation, this or the same shall, in particular, ensure that the conditions laid down in § 58 (1) are fulfilled and that a report required in accordance with paragraph 3 is reimbursed or that a required report is required in accordance with paragraph 4. Federal legal authorisation is obtained.

(2) The preparation of the agreement in accordance with paragraph 1 is not required if the agreement with the Federal Minister of Finance or the Federal Minister of Finance has already been established in accordance with Section 58 (2) of this project and since then no a substantial modification of the conditions laid down for the implementation of this project has occurred (Section 59 (2)).

(3) Within one month after the end of each quarter, the Federal Minister of Finance or the Federal Minister of Finance shall have the Committee of the National Council entrusted with the preliminary consultation of Federal Finance Laws on any pre-loading, the reasons for which it has agreed in the preceding quarter to report if the sum of the charges is the value of the upper limit of the disbursements of a global budget, which shall be the applicable federal financial law at the time of approval of the Justification of the pre-loading is provided. This maximum amount shall be applied to all previously received commitments on the extent of the maturities entering the financial years following financial years.

(4) In each year for at least the following financial year, the payments associated with a pre-loading shall be increased.

1.		the share of 10 vH of the payout ceiling provided for in the case of the respective breakdown in the Federal Financial Framework Act, which was last mentioned in the Federal Financial Framework Act, or
2.		EUR 30 million and cannot be allocated to the pre-loading of a global budget provided for by a federal financial legislation, according to objective criteria,
The pre-loading may only take place on the basis of a federal authorization. The upper limit of payments under the Federal Financial Framework Act must not be exceeded in any case.

(5) The provisions contained in paragraphs 1 to 4 above are those which result from a statutory obligation (§ 35), from a permanent training relationship or in connection with personnel expenses (§ 30 para. 4). A separate federal authorisation pursuant to paragraph 4 is not required if already in a federal law the establishment of financing amounts for several financial years by budgetary management bodies for legal entities, the financing of which is to be made by the federal government.

(6) The Federal Minister of Finance or the Federal Minister for Finance has to lay down more detailed rules by means of a regulation in which, in the interests of administrative simplification, it is necessary to regulate in particular the specific nature of a project, until such time as: the limits on the amount of certain types of project to be used for the production of the agreement referred to in paragraph 1.

Implementation of a project based on the federal government's rights; privileges

§ 61. (1) If a project is to be carried out (Section 57 (1)), which is likely to result in the growth of public authorities, including, in particular, claims, the competent budgetary authority shall have the responsibility of the Federal Minister for Finance or the Federal Minister of Finance shall establish this agreement if the justification for the Federal Government has a significant impact on the situation. This provision shall be applied both to allowances for the current financial year and to those which are justified for several financial years or at least for a future financial year (prior authorization).

(2) The Federal Minister of Finance or the Federal Minister of Finance has to lay down more detailed rules on paragraph 1 by regulation, taking particular care to ensure that:

1.		the implementation of such a project, which is intended to fulfil an administrative task of the Federal Government and to achieve the objectives set out in Article 2 (1), and
2.		the eligibility of the project is proportionate to the impact of the project, and the eligibility of the federal government's disbursements, if any, appears to be secured.

Account Opening

§ 62. The required number of accounts shall be opened on the basis of the account plan (section 26 (4)) on the basis of the estimate and the settlement of the accounts. The Federal Minister of Finance or the Federal Minister of Finance has to adopt a directive on the subject of the opening of the accounts.

Remuneration between federal government bodies; cost shares

§ 63. (1) Federal institutions have to pay remuneration for services (§ 859 of the German Civil Code), which they receive from another institution of the Federation. Exceptions to this may be allowed in the interests of administrative simplification, depending on the nature or the scope of the service. Remuneration must be agreed on the basis of the common value (§ 305 ABGB), whereby flat-rate amounts (tariffs or the like) should be provided for continuously recurring similar services. The budgetary management body in whose sphere of action the performance in question is provided may, in agreement with the Federal Minister for Finance or the Federal Minister for Finance, depart from this valuation principle if and to the extent that this is not the case. the intrinsic nature of the performance and the associated task performance requires.

(2) The more detailed provisions on paragraph 1 above, in particular on the conditions under which remuneration has to be waited or approved by the Federal Minister of Finance or the Federal Minister for Finance Exemptions from the obligation to pay compensation can be defined by the Federal Minister of Finance or the Federal Minister of Finance by Regulation.

(3) The Federal Minister of Finance or the Federal Minister of Finance shall first of all give an opinion on a remuneration to be paid pursuant to paragraph 1 on the basis of differences of opinion, or of the amount of the remuneration. § 5 of the Federal Ministries Act 1986 (BMG), Federal Law Gazette (BGBl). No. 76/1986, remains unaffected.

(4) The institutions of the Federation referred to in the first sentence of paragraph 1 of this article shall have the necessary expense or income in the accounts system to be financed in such a way as to be financed by the financial system.

Services from federal bodies to third parties

§ 64. Federal institutions have to agree to pay for services to third parties on the basis of at least the common value (§ 305 ABGB), in which § 63 (1) second and last sentence as well as (2) are to be applied mutagentily. The provisions of § § 75 and 76 shall remain unaffected.

Exchange Performance of Payouts

§ 65. Each head of a household authority in accordance with Article 7 (1) (1) and (2) may, for another head or other head of a budgetary authority, make disbursements on the latter's request or on his request. Such a request may only be made if the exchange performance of payments of payment transactions is substantially simplified. The disbursements made in a mediation manner shall be deemed to be bound up to their replacement. Under a value of 100 euros, a replacement has to be lost. The Federal Minister of Finance or the Federal Minister of Finance may lay down more detailed rules on the settlement and the conditions for the provision of services by means of regulation.

Section 2

Controlling

Budget controlling

§ 66. (1) In order to achieve the objectives of financial management, compliance with the relevant Federal Financial Framework Act and the Federal proposal, a Budget controlling to set up and implement the management of the use of funds. Through the Budget controlling To identify as early as possible the financial impact of planning, decision-making and implementation processes, as well as substantial changes in the development of the estimated income, expenses, deposits and disbursements, and proposals for the necessary control measures.

(2) The Federal Minister of Finance or the Federal Minister of Finance has, by means of a regulation and after consultation of the budgetary management bodies, more detailed rules on the Budget controlling to the Commission. This Regulation shall, in particular, regulate:

1.		Objectives and tasks of controlling;
2.		organisation and implementation of the controlling;
3.		reporting and
4.		the preparation of specific controlling concepts by the budgetary management bodies.

(3) The Federal Minister of Finance or the Federal Minister of Finance has the Committee of the National Council, which is responsible for the preliminary consultation of the Federal Finance Law, annually on the deadline of 30 April and 30 September within one month. to submit a report on the results of budget controlling.

Participation and financial controlling

§ 67. (1) Without prejudice to existing legal information, reporting and controlling obligations, it is particularly appropriate to:

1.		Companies in which the Federal Government is directly or indirectly involved in the majority of the Federal Government, from the Federal Ministers responsible for the management of the shareholders ' rights, and
2.		Under the supervision of the Federal Government, companies under public law and institutions under public law-with the exception of social security institutions-from the Federal Ministers of the Federal Republic of Germany or the Federal Ministers of the Federal Republic of Germany
to carry out an investment controlling and to inform the Federal Minister of Finance or the Federal Minister of Finance in accordance with the regulation referred to in paragraph 2 above. This also applies to outsourced bodies of the federal government as legal entities of public law, whose legal form is otherwise referred to by federal law.

(2) The Federal Minister of Finance or the Federal Minister of Finance has to carry out a financial controlling for the legal entities in accordance with paragraph 1 and has a regulation for the uniform establishment of a planning, information and information system. Reporting system that ensures the implementation of the participation and financial controlling.

(3) The management of the entities referred to in paragraph 1 shall ensure the establishment of a planning and reporting system which is responsible for the fulfilment of the reporting requirements in accordance with the statutory provisions and the regulation referred to in paragraph 2. ensures.

(4) The Federal Minister of Finance or the Federal Minister of Finance has the Committee of the National Council, which is responsible for the preliminary consultation of the Federal Finance Law, annually on the deadline of 30 April and 30 September within one month. to submit a report on the results of the participation and financial controlling.

Impact controlling

§ 68. (1) In order to achieve the objective of the impact orientation (targets and measures), each budgetary authority has to set up an internal impact controlling system. In the establishment and implementation, the budgetary management bodies are supported by the Federal Chancellor (Federal Chancellor) or the Federal Chancellor (inter-agency impact controlling). This support is provided by a methodical and processual accompanimen and by quality assurance.

(2) The Federal Chancellor or the Federal Chancellor carries out a regular cross-departsive action controlling in accordance with paragraph 1. This includes the information on the impact orientation in the draft Federal proposal (§ 41) as well as the information on the internal evaluation of regulatory plans and other projects (§ 18 (3) (1) and (2)). The cross-departational impact controlling is used for quality assurance in accordance with the criteria mentioned in § 41 (1).

(3) The Federal Chancellor, in agreement with the Federal Minister of Finance or the Federal Minister of Finance, has to lay down detailed rules on the cross-departement of effective controlling by means of a regulation. The budgetary management bodies shall be consulted prior to the adoption of the Regulation. This Regulation shall, in particular, regulate:

1.		the tasks of cross-departmental impact controlling in the context of budget planning and implementation;
2.		the organisation and implementation of cross-disciplinary action controlling;
3.		reporting and reporting requirements to the Federal Chancellor or the Federal Chancellor in the context of cross-departsive impact controlling;
4.		the instruments of cross-disciplinary action controlling.

(4) The Court of Auditors and the Federal Chancellor, or the Federal Chancellor, may request from the respective budget management body documents relating to impact controlling during the current financial year.

(5) The Federal Chancellor has a report on the annual report of the National Council of the Federal Republic of Germany on the cut-off date of 30 April and on the 30 September run-off date within one month. The report on the The results of the impact controlling process must be transmitted. In any event, this report shall contain separately information on those areas of impact control which are intended to achieve the objective of effective equality between women and men.

Section 3

Rights of disposal of assets

Acquisition of matters for the federal government and responsibility for its administration

§ 69. (1) The acquisition of goods (§ § 285 ff ABGB) for the Federal Government and its administration as well as the administration of the foreign objects in the custody of the Federal Government are the responsibility of the responsible budget-leading authority; in this respect the provisions of § § 58 to 60 , the Federal Minister of Finance or the Federal Minister for Finance has to participate.

(2) Things may be acquired for the Federal Government only to the extent that they are required for the performance of its tasks without unnecessary storage. In so far as the use of funds is associated with significant financial significance, the agreement must be reached with the Federal Minister of Finance or the Federal Minister of Finance in accordance with the conditions laid down in paragraph 4.

(3) The free purchase of goods for the federal government requires the approval of the Federal Minister of Finance or the Federal Minister of Finance, if such acquisition involves significant follow-up costs or conditions or conditions that are have a negative impact on the federal government.

(4) In order to implement the provisions of para. 2 and 3, the Federal Minister of Finance or the Federal Minister of Finance may lay down more detailed rules by means of a regulation, taking into account, in particular, the fact that the acquisition of property in question is concerned with the is in accordance with the objectives set out in Article 2 (1) and the fulfilment of the obligations arising out of this acquisition is guaranteed.

(5) The Federal Minister of Finance or the Federal Minister of Finance may adopt a regulation on the purchase of vehicles (motor vehicles, air and water vehicles), unless the Federal Law on the Establishment of a Vehicle Bundesprocurement-Gesellschaft mit beschränkter Haftung (BB-GmbH-Gesetz), BGBl. This Regulation shall in particular also contain provisions relating to the use and use of vehicles in compliance with the objectives set out in Article 2 (1).

Principles governing the administration of federal assets and foreign affairs in the custody of the Federal Republic of Germany

§ 70. (1) Each head of a household authority pursuant to section 7 (1) (1) and (2) shall be obliged to carefully manage the assets entrusted to it and to prove it properly. § § 73 to 76 shall apply to provisions relating to components of the federal assets.

(2) Insurance contracts may only be concluded on the basis of components of the Federal assets if:

1.		the conclusion of an insurance policy is laid down by law,
2.		the insurance premium can be overwhelmed,
3.		a particularly valuable part of the federal assets appears to be temporarily endangered in his or her condition, or
4.		by the conclusion of an insurance policy the objectives according to § 2 (1) are to be fulfilled to a greater extent than in the case of non-insurance.
This also applies analogously to the conclusion of insurance for the benefit of third parties and for foreign objects located in the custody of the federal government.

(3) The Federal Minister of Finance or the Federal Minister of Finance shall inform the Federal Minister of Finance or the Federal Minister of Finance of the federal assets which the competent authority of the Federal Government no longer needs in order to fulfil his/her duties. to be offered for one month by means of the transfer of the goods. A fee of the amount of the carrying amount is to be paid by the receiving institution of the federal government for the transferred item. If there is no transfer by way of transfer of property in kind within the period of one month, the competent institution may also carry out a recovery with regard to third parties.

(4) Components of federal assets, which are manifestly no longer suitable for use, are excluded from the contract notice in the transfer of property in kind and in the utilization referred to in paragraph 3.

(5) The Federal Minister for Finance of the Federal Minister for Finance (Bundesminister for Finance) is responsible for the more detailed rules on paragraphs 1 to 4 as well as on the way in which damage has occurred to components of movable and immovable property that are owned or maintained by the Federal Government. or the Federal Minister of Finance with a regulation. In the Regulation on the procedure in the event of damage, it or, in the appropriate application of Article 73 (6), it has to determine to what extent it or its decisions on the assertion of claims-from their examination to the confiscation-to the budget management body, whose sphere of action is affected by this.

(6) Each head of a household authority in accordance with Article 7 (1) (1) and (2) of the budget shall have a significant organisational change until the financial year in which the organisational change has taken place, and Total inventory by its economic entity (§ 11 para. 2 Z 3), otherwise once within five financial years. In the case of wealth components of particular value, a partial ventur has to be held over these annually. The head of a budget-leading body shall be responsible for carrying out the inventory of the economic unit.

Acquisition of shareholdings by the Federal Government and the transfer of tasks to other legal entities

§ 71. (1) Shareholdings in companies and cooperatives of private law are components of the long-term assets. They may only be acquired by a budgetary management body for the federal government if:

1.		in accordance with the objectives set out in Article 2 (1), a major economic concern in this way can be better met,
2.		the payment obligation of the federal government resulting from such participation is limited to a certain amount,
3.		the federal government has an appropriate influence in the supervisory body of the company or cooperative concerned and it is ensured that the members of that supervisory body elected or posted on the initiative of the federal government, in the exercise of their Activities also take into account the special interests of the Federation; the Board of Supervisors shall include at least one representative or one representative of the Federal Ministry of Finance if:
a)			the Board of Supervisors shall include at least two members elected or seconded by the Federation, and
b)			the federal government applies funds of exceptional financial importance to the company or cooperative in question; in accordance with the provisions of Section 58 (2) of this Regulation, regulations are to be taken in this regard;
4.		The agreement was reached with the Federal Minister for Finance or the Federal Minister for Finance.

(2) The federal authorisation for the acquisition of holdings of the kind referred to in paragraph 1 shall be obtained if:

1.		the disbursements for the acquisition of the participation, including the other costs associated with the acquisition, but excluding the interest resulting from it, EUR 75 million, or
2.		the amount of such participation in one of the companies mentioned is half of the total capital stock (capital stock) or in the case of acquisition and economic cooperatives half of the sum of all their shares for the first time
would be more than

(3) If tasks or projects of the Federation are transferred to a legal entity of private law in which the Federal Government is not involved within the meaning of paragraph 1, they are transferred to the public by means of a private-law agreement and burden the relevant legal entity The Federal Government may, for the most part or in individual cases with more than two million euros, be definitively the Federal Government for this purpose, unless otherwise specified in this Federal Act, only under the appropriate application of paragraph 1 of this Act. in agreement with the Federal Minister for Finance or the Federal Minister for Finance shall be made. This applies, with the exception of the appropriate application of Section 1 (3), also to such transfers to a legal entity under public law.

Recovery of untrained federal services

§ 72. The Federal Government, which has been erroneously provided (Section 1431 of the German Civil Code), shall, as soon as it becomes aware of it, reclaim or, if a refund is no longer possible, have one of the common values (§ 305 ABGB) to demand equivalent compensation from the recipient or the recipient. From the assertion of such claims, in so far as they do not relate to permanent debt ratios, the distance may be taken away if the value of the untrained service is less than 100 euros.

Deferment, counseling, suspension and suspension of recovery in the case of federal claims

§ 73. (1) The Federal Minister of Finance or the Federal Minister of Finance may ask the Federal Government to fulfil a request made by the debtor on the basis of a request made by the budgetary authority of the debtor or of the debtor hours or the or to pay for payment in installers if:

1.		the immediate or immediate full payment of the exposure amount due for the debtor, or the debtor, would be associated with significant hardship; and
2.		the introduction of such a payment is not jeopardised; otherwise, the provision of adequate security shall be required.
In addition, the Federal Minister of Finance or the Federal Minister of Finance has to reserve the right to withdraw the instalment of the instalment granted and the immediate payment of all partial payments to be paid in the event of a partial payment being made. .

(2) If the fulfilment of a request by the Federal Government is stowed or the payment thereof is granted in installments, hourly rates of interest are at the level of 3 vH above the respective applicable base rate of interest per year, which is disclosed by the Oesterreichische Nationalbank. to be expunged. All or part of the condition of interest rates may be discounted if the payment of the payment of the interest is

1.		the situation of the case, in particular taking into account the economic circumstances of the debtor or the debtor, would be incontecious, or
2.		would create an administrative burden that is disproportionate to the amount of the interest rate interest.

(3) The Federal Minister of Finance or the Federal Minister for Finance may suspend the recovery of a claim if it is established that recovery measures appear to be manifestly hopeless but are accepted on the basis of the facts. can make them a success at a later stage.

(4) The Federal Minister of Finance or the Federal Minister of Finance may discontinue the recovery of a request from officeif:

1.		the administrative and expenditure costs associated with the recovery would not be proportionate to the amount of the claim, or
2.		all possibilities of confiscation have been attempted without success, or
3.		Educational measures are clearly hopeless from the outset
and, in the cases of Z 2 and 3, on the basis of the facts, it is not possible to assume that recovery measures will be successful at a later stage. By confiscation of a claim, each form of assertion is to be understood from the request for payment to the point of introduction; the confisability of a claim must be assessed in accordance with the legal and actual circumstances of the case.

(5) If the reasons which led to the suspension or suspension of the confiscation of a claim (para. 3 and 4), within the period of limitation, the recovery of the claim shall be resumed.

(6) The Federal Minister of Finance or the Federal Minister of Finance may delegate the taking of such orders to the budgetary management body whose scope of action is affected by this, as this is the nature or the extent of the Shall be authorised in the light of their responsibility or responsibility for the management of the general budget in the interests of administrative simplification.

Waiver of federal demands

§ 74. (1) The Federal Minister of Finance or the Federal Minister for Finance may, in whole or in part, respond to a request from its own motion or on the basis of a request made by the budgetary authority to the debtor or the debtor. waive when

1.		the confiscation of the request for the situation of the case, in particular taking into account the economic circumstances and the extent of the debtor's or the debtor's all-due fault in the formation of the claim, would be uninexpensive or the waiver of the claims in the economic interest of the federal government, and
2.		the amount of receivables which is to be waived shall not exceed the maximum amount fixed in the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG.

(2) In the event that the claim or partial requirement to be waived exceeds the maximum amount referred to in paragraph 1 (2), the waiver of the authorization shall be subject to a federal law within the meaning of Article 42 (5) B-VG.

(3) In the absence of a request from the federal government, it must be said that a revocation is permissible if the renunciation by forgery of a certificate, false testimony or another judicial offence or otherwise than erasure has been made.

(4) Section 73 (6) shall apply mutatily.

Disposal of other components of the movable federal assets

§ 75. (1) The Federal Minister of Finance or the Federal Minister of Finance may use other elements of the movable federal assets by:

1.		Sale (sale or exchange)
2.		Administrative burden
3.		Passing, lending and granting of a Sachdarlehens
4.		free travel or
5.		Task of a right belonging to the movable property (§ 298 ABGB)
.

(2) A disposal pursuant to paragraph 1 (1) (1) to (3) may only be made if:

1.		is intended to serve the performance of an administrative task of the Federal Government or, as a result, such an administrative task is not significantly affected; or
2.		the part of the federal assets is not required at all or is not required within the foreseeable future and, moreover,
3.		at a disposal pursuant to section 1 (1) (1) (1) and (2) of the maximum amount fixed in the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG, the maximum amount fixed is not exceeded.

(3) In the case of a disposal pursuant to paragraph 1 (1) (1), the remuneration has either a tariff, a similar general definition, the stock exchange or market price or, otherwise, at least the common value, depending on the nature of the assets of the movable property. 305 ABGB), these valuation principles shall apply mutatis mutually to the determination of the remuneration in the case of the collection or any other reimbursement of the fee.

(4) An integral part of the movable federal assets shall be deemed not to be required in accordance with Section 2 (2) (2) if it is not required by the budget management body responsible for the administration of the Federal Minister of Finance or the Federal Minister for Finance has been announced. Elements of movable federal assets which are manifestly no longer useable are excluded from the notice.

(5) The Federal Minister of Finance or the Federal Minister of Finance may transfer an integral part of the movable federal assets of another legal entity free of charge if:

1. (a)			such an element is no longer required within the meaning of paragraph 2 (2),
b)			the common value (§ 305 ABGB) of this component according to § 13 of the German Income Tax Act 1988, BGBl. N ° 400/1988, does not exceed the limits fixed for low-value assets of fixed assets,
c)			a more economic and more appropriate exploitation option is not given on the basis of the interests of the public service to be fulfilled in individual cases,
d)			such transfer takes place against an exchange of documents (delivery note, counter-slip) and
e)			the supporting documents contain the date of the handover, a description of the component in question and the names and signatures of the donor or the transferor and the recipient or the recipient; or
2. a)			such a transfer is required as a result of the nature of the tasks assigned to a budgetary management body; and
b)			the common value (§ 305 ABGB) of the object of this transfer does not exceed the usual amount on the occasion of the special occasion of the taking of such a transfer.

(6) A disposal pursuant to paragraph 1 (1) (5) may only be made available under the provisions of section 5 (1) (1) a to c are met.

(7) These appropriations shall be excluded from the following:

1.		the availability of holdings in state-owned enterprises;
2.		Shares of the Confederation with capital companies, if this participation exceeds 25 vH of the share capital (capital stock); the reduction of the share capital (capital stock) is provided, provided that this does not involve the participation of the Confederation , is not available on federal assets;
3.		Shares of the Federal Government in other undertakings, if the value of the participation which is intended to be available exceeds a quarter of the value of the enterprise.

(8) In the case of an increase in the amount referred to in paragraph 1 (1) and (2) of the fee (price, value) for the individual component of the movable federal assets on which the maximum amount referred to in paragraph 2 (2) (3) is to be provided, such a supply shall be made available. as well as any other available from the appropriations provided above, via components of the movable federal assets of the authorization by a federal law within the meaning of Art. 42 (5) B-VG.

(9) § 73 (6) shall apply mutatily.

Availability of components of the immovable federal assets

§ 76. (1) The Federal Minister of Finance or the Federal Minister of Finance may, by means of the immovable federal assets, be replaced by

1.		divestiture (sale or exchange),
2.		Charges with building rights, pledge rights, serviceability and other rights in rem,
3.		Passing on, any other payment for payment or free of charge,
4.		free travel or
5.		Task of a right related to immovable property (§ 298 ABGB)
.

(2) A disposal pursuant to paragraph 1 (1) (1) to (3) may only be made if:

1.		is intended to serve the performance of an administrative task of the Federal Government or, as a result, such an administrative task is not significantly affected; or
2.		the part of the federal assets is not required at all or is not required within the foreseeable future and, moreover,
3.		at a disposal pursuant to section 1 (1) (1) (1) and (2) of the maximum amount fixed in the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG, the maximum amount fixed is not exceeded.

(3) An integral part of the immovable federal assets shall be deemed not to be required pursuant to section 2 (2) (2) if it is not considered by the budget management body responsible for the administration of the Federal Minister of Finance or the Federal Minister for Finance needs to be announced.

(4) At a disposal pursuant to paragraph 1 (1) (1) and (2), the fee (price, value) shall be at least equal to the value (§ 305 ABGB); in the case of the collection or any other remuneration, the fee shall be determined by the determination of the remuneration. (stock interest, usage charges) shall apply mutatis mutinly to this valuation principle.

(5) A free-of-charge usage refund may only be made to a legal entity in whose or her task performance there is a considerable federal interest and which has no or only a small or no own income.

(6) The Federal Minister of Finance or the Federal Minister of Finance may, by giving another local authority, transfer land which is already used for the purposes of public transport if:

1.		it undertakes to transfer such land into the public good, to use as a traffic area and to take over the conservation costs thereof, or
2.		which, at an earlier point in the course of road construction measures, has given the federal government land and needed for its purposes to the maximum extent of the previously lowered area of the federal highway, which has become deprivation,
provided that in both cases the estimated value in individual cases does not exceed the maximum amount fixed in the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG and by the donation costs or an unsurable Administrative activities of the Confederation can be avoided.

(7) The Federal Minister of Finance or the Federal Minister for Finance may also charge unmovable federal assets free of charge with offices for the purposes of another local authority or for the purposes of the energy industry, if:

1.		is not affected by the availability of overarching general government tasks;
2.		the estimated value of the burden in individual cases does not exceed the maximum amount fixed in the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG, and
3.		the need to allow service to fulfil the tasks of the local authority concerned or to develop and develop the energy sector.

(8) A provision pursuant to paragraph 1 (1) (4) and (5) may only be made in accordance with the conditions laid down in paragraph 9 if the relevant component of the immovable federal assets or the law in question no longer has the effect of fulfilling an administrative task of the Federal Government. are intended to be used, as well as a more economical and more appropriate use possibility.

(9) In the case of a disposition pursuant to paragraph 1 (1) and (2), the remuneration (price, value) or, at a disposal pursuant to paragraph 1 (1) (4), the estimated value for the individual component of the immovable federal assets, which is to be provided by the person referred to in subsection (2), (6). and 7 of the maximum amount referred to above shall be made available in the same way as any other disposition of part of the immovable federal assets of the authorization by a federal law in accordance with the provisions of the Art. 42 (5) B-VG.

(10) § 73 (6) is to be applied with the proviso that the transfer of the right to dispose of the stock to the competent budgetary authority shall, in any event, have to be transferred, if this is due to the nature or extent of the said institution. Items in connection with the management of the assets in question seem more appropriate.

Order of the Federal Assets

§ 77. (1) The assets are to be determined in systematic order in the asset accounting (section 98 (3) (1) (1)), in which the stock as well as the access and exits are to be recorded by type, quantity, value and value change. The Federal Minister of Finance or the Federal Minister for Finance is authorized, in agreement with the Court of Auditors, to adopt the more detailed rules on the order of the components of the Federal assets by Regulation.

(2) In the case of legal entities which are administered by federal bodies or by persons appointed for this purpose by federal bodies, the principles laid down in this section shall be applied in accordance with the principles laid down in this section.

Section 4

Financing and federal arrests

Financial debt

§ 78. (1) Financial debt shall be all financial liabilities of the Federal Government, which shall be entered into for the purpose of providing the Federal Government with the power to dispose of money. They may only be received by the Federal Minister of Finance or the Federal Minister of Finance in accordance with the terms of the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG. A financial debt shall, in particular, be incurred through the inclusion of loans against the devotion of treasury bills or other debt securities, the inclusion of a debt or current account credit, and the acquisition of Any liabilities or liabilities as defined in § § 1405 and 1406 ABGB are received. The mere devotion of Treasury bills or other commitments to ensure and liabilities arising from currency exchange contracts do not constitute a financial debt. Currency exchange contracts are contracts which are concluded for the exchange of interest and/or capital orders.

(2) The financial liabilities incurred by the Federal Minister of Finance or the Federal Minister of Finance for the temporary strengthening of the cash register shall only be justified in so far as such liabilities are not within of the same financial year.

(3) In addition, financial liabilities of the federal government shall be treated as financial liabilities from legal transactions,

1.		on the basis of which a third party takes over the performance of federal payments in accordance with its due date and the Federal Government has to replace the disbursements only after the end of the financial year in which the disbursements were to be made by the Federal Government. or
2.		which, although not concluded for the purposes set out in paragraph 1, are nevertheless accorded to the Federal Government exceptional financing facilities by the fact that the maturity of the Federal Government's consideration for a period of more than ten years after the date of receipt of the service, the due date shall be fixed or deferred, the maturity of which shall be determined in the case of the provision of the consideration in a number of sub-amounts following the maturity of the last part-sum.

(4) Only the nominal amount of the associated federal financial liabilities entered into under (1) to (3) is to be applied to the empowerment framework referred to in the second sentence of paragraph 1. The crediting of a foreign currency amount shall be made on the basis of the known price value for the date of the credit-valuta.

(5) Within one month after the end of each financial year, the Federal Minister of Finance or the Federal Minister of Finance has the Committee of the National Council responsible for the preliminary consultation of German Federal Finance Law (Bundesfinanzgesetzen) on the entry, the prolongation or to report the conversion of financial debt and currency exchange contracts.

Conditions for the entry of financing

§ 79. (1) The Federal Minister of Finance or the Federal Minister of Finance may, in the exercise of the authorization contained in the respective Federal Finance Act or a special federal law within the meaning of Article 42 (5) B-VG, be allowed to take charge of Credit operations in the current financial year Financial debt enter into force and conclude currency exchange contracts with domestic or foreign creditors, if:

1.		the duration of which does not exceed 50 years;
2.		the total amount of the Federal Government's financial debt received in domestic currency, taking into account any currency exchange agreements, on the basis of the financial mathematical formula defined in paragraph 2, no more than the secondary market return for the capital market value in domestic currency, plus 3 vH per anno, before determining the terms and conditions of the banking working day prior to the fixing of the conditions, the remaining maturity of which shall be the remaining maturity of the Duration of the credit operation is closest to forgiveness; do not exist Capital market reference values, comparable interest rates in the banking market are relevant;
3.		the total amount of the Federal Government's financial debt received in foreign currency, taking into account any currency exchange agreements, on the basis of the financial mathematical formula defined in paragraph 2, no more than the secondary market rate of the corresponding state capital, plus 3 vH per anno, in force on a bank working day before the terms of the conditions are fixed, in which case the debt issued by the State on its currency shall be the decisive one. the credit operation is ultimately, in this currency, , and whose remaining term of maturity of the credit operation is closest in the event of a loan; if there are no state securities with a comparable residual maturity, state guarantees issued by local authorities shall be issued in the order indicated. Debt securities, debt securities issued by international issuers, or comparable interest rates in the banking market.

(2) The total amount of the burden referred to in points (1) (2) and (3) shall be the annual, dekursive rate of interest, which shall be derived from the financial mathematically from the rate of interest to which all payments contracted during the credit period (except for the duration of the loan period) are deducted from the Commissions, other fees and expenses), on the cash value at the time of the remission, which correspond to the net proceeds of the credit operation. In individual cases, such a credit operation may not exceed the amount referred to in the respective Federal Finance Act or in a special federal law pursuant to Art. 42 (5) B-VG (equivalent). In contracts relating to credit operations, it may be agreed that, for obligations of the Federal Government, collateral with federal assets or federal deposits may be granted in a proportionate manner, as is the case after the conclusion of such contracts. Contracts are granted such collaterals under other obligations of the Confederation from financial debt. For the assessment of the total burden on financial debt and currency exchange contracts in which interest rates are variably fixed, the contractual maturity as the basis of the interest rate for the first period of interest shall be determined on the basis of the Time of setting the terms and conditions to be used.

(3) In the case of credit operations in foreign currency, the calculation shall be based on the maximum amounts referred to in this Federal Act, in the annual Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG. principles to be carried out:

1.		at the time of the counting of the credit valuta, no sale of the foreign currency shall take place against euro, the crediting of the two bank working days prior to the date of the payment of the credit valuta shall be taken into account by the Oesterreichische Nationalbank. To base foreign exchange rates;
2.		shall, at the time of the counting of the credit valuta, be made a sale of the foreign currency against euro, shall be used for the calculation of the price invoied for this purpose;
3.		in the case of credit operations with currency exchange contracts, Z 1 and 2 shall apply mutafictily. The basis for the calculation shall be the nominal amounts ultimately obtained from the currency exchange;
4.		Short-term obligations of the Federal Government, which are not satisfied until the end of each financial year, are subject to the respectively applicable Federal Finance Act or to a special federal law within the meaning of Art. 42 (5) B-VG Appropriations shall be set off.

(4) The Federal Minister of Finance or the Federal Minister of Finance may depart from these conditions on the basis of the annual Federal Finance Act or of a special federal law within the meaning of Article 42 (5) B-VG.

Additional financing appropriations

§ 80. (1) The Federal Minister of Finance or the Federal Minister for Finance may pay up to 10 vH of the payments made by the current financing operations under the subdivision "Financing operations, currency exchange contracts" Federal Finance Act concerning the empowerment of the applicable Federal Finance Act or of a special federal law within the meaning of Article 42 (5) B-VG, take up financial debt and conclude currency exchange agreements. This applies in so far as an economic advantage can be expected for the Federal Government and in so far as the draft of a Federal Finance Law for the following financial year submitted by the Federal Government to the National Council is subject to the total deposits in the Federal Republic of Germany. Financing estimate at least equal to the total expenditure in the financial estimate, in each case without taking into account the deposits and disbursements from the financing activity. These financial liabilities and currency exchange agreements entered in accordance with § 79 are the enabling framework contained in the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG. of financial debt and currency exchange contracts for the following financial year.

(2) Weiters is authorized by the Federal Minister of Finance or the Federal Minister of Finance to conclude contracts in order to fulfil obligations of the Confederation from financial debt and currency exchange contracts

1.		by postponing the maturity in the case of otherwise unchanged conditions, up to a maximum amount of 20 vH of the Federal Government's obligations arising from financial debt at the beginning of the previous financial year, taking into account the Currency exchange agreements, if the obligation to be prolongated in each individual case amounts to the amount (equivalent) in the amount of 18 vH of the respective Federal Finance Act or in a special federal law within the meaning of Art. 42 (5) B-VG Total estimated credit operations and the new overall term of the period does not exceed 50 years and therefore does not change the state of the financial debt of the Federation;
2.		to convert annually up to a maximum amount of 20 vH of the obligations of the federal financial debt existing at the beginning of the previous financial year, taking into account the currency exchange agreements, if the obligation in each individual case the amount (equivalent) in the amount of 18 vH of the total amount of credit operations envisaged in the respective Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG, the new duration of the period of fifty years and the period of validity of the Total burden for the federal government the total burden provided for in § 79 para. 1 Z 2 or Z 3 , as well as the amount of the debt obligation to be converted is equal to the amount of the new debt; recordings on the basis of this authorization may also be used for conversions of obligations of the Federal Government on financial debt and Currency exchange contracts shall be carried out in the following year; in the case of financial debt and currency exchange contracts in foreign currency, at the time of inclusion, the amount of the obligation to be converted must be at the level of the respective course on the relevant course for the appropriate credit operation relevant foreign exchange market of the level of the new ; the provisions of this paragraph shall also apply where a change occurs in the person of the creditor;
3.		by the acquisition of securities of the Federal Government for redemption purposes and in this connection concluded currency exchange agreements, by reason of financial debt and currency exchange contracts for the refinancing of the acquisition of securities of the Federal Republic of Germany for the purposes of redemption and currency exchange contracts concluded in this context, as well as currency exchange contracts, to be subsequently changed, where Z 2 shall apply.

Financing of other legal entities and countries

§ 81. The Federal Minister of Finance or the Federal Minister for Finance may

1.		Credit operations in the exercise of the appropriations contained in the respective Federal Finance Act or in a special federal law pursuant to Art. 42 (5) B-VG for the purpose of taking credit operations
a)			for other entities in which the Federal Government is a majority party or for whose credit operations the Federal Government has assumed liability as guarantor and payer in accordance with § 1357 ABGB or in the form of guarantees, or
b)			for countries
		, the Federal Minister of Finance or the Federal Minister of Finance then has to do so in the exercise of the Federal Finance Act (Bundesfinanzgesetz) or in a special federal law pursuant to Art. 42 (5) B-VG to grant loans to the respective countries or to grant financing to the relevant legal entities, taking into account the framework conditions of § 79 and serving as the Austrian Federal Finance Agency; and
2.		Contracts with other legal entities in which the Federal Government is a majority party or for whose credit operations the Federal Government accepts liability as guarantor and payer pursuant to § 1357 ABGB or in the form of guarantees. , or with countries, in order to subsequently amend obligations arising out of credit operations by those entities or those countries by means of a substantive commitment to the claims and obligations arising out of these currency exchange contracts; has it or he is to serve the Austrian Federal Finance Agency. The annual maximum amount of the Federal Government's capital obligations arising from these currency exchange contracts may be 10 vH of the Federal Government's obligations arising from financial debt at the beginning of the previous financial year, taking into account the Do not exceed currency exchange agreements, subject to the other provisions of Section 80 (2) (2) (2).

Federal arrests

§ 82. (1) Only the Federal Minister of Finance or the Federal Minister of Finance may assume liability (guarantee according to § § 1346 and 1348 to 1367 ABGB or guarantee) of the federal government. This or the same shall be liable only in accordance with the terms of the Federal Finance Act or in a special federal law within the meaning of Article 42 (5) B-VG, in which case it shall, in particular, ensure that:

1.		shall not exceed the maximum amounts laid down therein, until such time as they may be taken over in individual cases and as a whole;
2.		Arrests shall only be made for commitments relating to projects which are described in more detail in the relevant legal authorisation;
3.		the assumption of liability shall be in accordance with the objectives set out in Article 2 (1);
4.		the liability of the federal government by means of a regressive agreement with the other liability companies on its liability is limited if for the same obligation other entities take over liability in addition to the federal government.

(2) If a liability is assumed by the Federal Government, it must be specified that:

1.		the Federal Minister of Finance or the Federal Minister of Finance the right to any book and tax audit at any time, as well as the present inspection of the other necessary for the performance of his duties and rights the records and records of the debtor or of the debtor are acknowledged;
2.		the debtor or the debtor for the duration of the undertaking for which a liability is accepted, the annual annual report, including the balance sheet and the statement of success, and the one with a formal endorsement Examination report of one or one according to the Economic Scatter Trade Act (WTBG), BGBl. I N ° 58/1999, authorised examiner or auditor;
3.		the debtor or the debtor for the acceptance of the liability by the Federal Government has to pay a fee to the Federal Government, which is to be measured according to the nature of the project referred to in paragraph 1 (2) (2), but which does not exceed 1 vH per year, and that of the Federal Government, the outstanding part of the obligation to which the liability relates is to be calculated;
4.		the Federal Government, in the event of its claim to be liable for liability in addition to the right to a replacement of the paid debt (§ 1358 ABGB), is entitled to the right to replace all of the debtor's or the debtor in connection with the redemption of the the costs incurred, in particular the costs incurred by the Federal Government in litigation with the creditor or the creditor, shall be required. The extent to which the financial and economic circumstances of the debtor or the debtor can be taken into consideration in the exercise of this right of recourse shall be assessed in accordance with § § 73 and 74.
In accordance with Article 42 (5) B-VG, only a federal law may deviate from these conditions.

(3) Where the liability for obligations is assumed in a foreign currency amount, the Euro-reference exchange rate published at the time of the assumption of liability shall be set off by the European Central Bank's Euro-reference exchange rate.

(4) Within one month of the end of each financial year, the Federal Minister of Finance or the Federal Minister for Finance has the Committee of the National Council entrusted with the preliminary consultation of German Federal Finance Laws concerning the takeover of federal arrests to report.

(5) If the federal budget is managed in accordance with Article 51a (4) B-VG, the Federal Minister of Finance or the Federal Minister for Finance is authorized to pay liability pursuant to paragraphs 1 to 3 in connection with the appropriations of the last approved Federal Finance Law.

Section 5

Incentive and sanction mechanisms

Premiums

§ 83. Federal officials and contract staff of the Federation may be granted premiums if:

1.		the resources, objectives and performance plans have been largely met; and
2.		the appropriations required for this purpose can be covered by the detailed budget.

Breaches of budgetary rules of civil servants

§ 84. (1) If an official or a civil servant is in breach of the provisions of this Act, he shall be subject to disciplinary proceedings in accordance with the Civil Service Law of 1979, BGBl. No. 333, the competent budgetary authority has to inform the Federal Minister of Finance or the Federal Minister of Finance of the outcome of such a procedure.

(2) Where an official or an official has caused damage to the Federal Government by a breach referred to in paragraph 1, the competent budgetary authority shall have the Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors the assertion of the right to compensation in this respect and the success of the claim or of the compensation for a possible distance from the assertion, in accordance with the legislation on the liability of the institution or the service of service to the relevant reasons.

Breaches of the budgetary rules of contract staff

§ 85. (1) A contract staff member or a contract staff member who is in a private service relationship with the federal government is guilty of a breach of the provisions of this law, has the competent budgetary authority. to inform the Federal Minister of Finance or the Federal Minister of Finance whether the possibility of a termination of the service has been made use of the possibility of termination in accordance with the Act of Law of the Contract 1948.

(2) If a contract staff member or a contract staff member has caused damage to the federal government by a breach of the provisions of Section 84 (1), the competent budgetary authority shall have the Federal Minister for Finance or the Federal Minister for Finance Finance and the Court of Auditors of the assertion of the replacement claim in this respect and the success of such claim or of any standoff of any such claim or standpoint in accordance with the legislation on the liability of the institution or the service of the service of the of the reasons for the assertion.

Extended mite collection in full train

§ 86. (1) The Federal Minister of Finance or the Federal Minister of Finance is authorized, in the case of violations of budgetary provisions, in particular this federal law and the Federal Finance Law, by budgetary management bodies after Subject to the conditions laid down in paragraphs 2 to 4, penalties shall be imposed.

(2) In the event of a breach of global budgets without authorisation of the budget, section 52 (3) (negative reserve) shall apply.

(3) In accordance with Article 58 (1) of the Regulation, a budget-leading body shall establish obligations (§ § 59 and 60), in accordance with Article 58 (1), until the end of the following financial year, the provisions of the Regulation shall apply until the end of the next financial year. Limits of the amount of the competent budgetary institution shall be reduced by 50 vH. In addition, the Federal Minister of Finance or the Federal Minister of Finance, for and during the following financial year, shall fix a commitment to the use of funds to the extent of the commitment entered into. In the case of multiannual commitments (§ 60), the use of appropriations for the financial years in question shall be carried out in the amount of the annual instalments concerned.

(4) In the case of other breaches of budgetary law by budgetary authorities or budgetary management bodies, the Federal Minister of Finance or the Federal Minister of Finance may, in the following financial year, at the expense of the relevant financial institutions. Breakdown of a commitment of up to 2 vH, but not more than 10 million The euro, the breakdown in question. The Federal Minister of Finance or the Federal Minister of Finance has to take into account the damage to the federal finances caused by the breach of the budget law in determining the commitment to use the funds. These measures shall not be applied to the budgetary management bodies in accordance with Article 6 (1) (1) (1).

(5) The budgetary management bodies shall allocate the negative reserve referred to in paragraph 2 and the use of funds as referred to in paragraphs 3 and 4 to the global and detailed budgets of the breakdown in question, so that the fulfilment of the requirements of the budget shall be: Commitments shall not be affected.

(6) The Federal Minister of Finance or the Federal Minister of Finance has to inform the Federal Government of the envisaged imposition of sanctions within the meaning of paragraphs 2 to 4. If this is indeed possible, the Federal Minister of Finance or the Federal Minister of Finance has to set a reasonable time limit for the removal of the infringement to the relevant budgetary authority. The Federal Minister of Finance or the Federal Minister of Finance has to inform the Federal Government of the elimination of the infringement or of the imposition of sanctions.

(7) The Federal Minister of Finance or the Federal Minister of Finance shall immediately inform the Committee of the National Council, which has been dealt with with the preliminary consultation of Federal Finance Law, of the imposition of sanctions.

4. Main piece

Arrangements in the execution of the building, settlement, cost and performance calculation, payment transactions, internal audit as well as auditing and federal financial statements

Section 1

Arrangements in the execution of the building

General arrangement

§ 87. (1) The executive body may, unless otherwise specified in the following, only be based on a written order

1.		Accept deposits or make disbursements (payment order),
2.		collect income and expenses, bonds and receivables and liabilities as well as carry out accounts (settlement order),
3.		Accept or hand in things and hold the associated access and departure points (access and departure arrangements) and
4.		Account for changes in value in assets or in foreign funds.

(2) The written character of an order shall be omitted if, in the presence of the technical and organisational requirements, the arranging bodies, in the course of electronic communications, directly or with the involvement of the The accounting agency of the Federal Republic of Germany shall pass on to the household accounting system or if arrangements pursuant to § 5 (4) of data processing systems are provided or transmitted by electronic messaging.

(3) Each responsible head of a household authority pursuant to section 7 (1) (1) and (2) of the budget shall determine the granting of the power of order and the extent to which it is to be issued in writing.

(4) Orders shall be issued without delay as soon as the facts of the case have been established. As soon as the facts of the case are based on the facts of the case, they must be recorded immediately in the budgetary accounting system and forwarded to the executive body.

(5) The orders of a head of a head of a budget-leading body, which justify the obligations of the federal government, may only be granted if the ceilings and payout limits of the detailed budget are not exceeded.

(6) Regulations which do not comply with the provisions may not be implemented until the institution's order has rectified the order or maintains it. If the regulatory body does not, or does not fully take into account the objections of the executing institution, it shall be recorded on the order or in the case of arrangements by means of electronic communication on the receipt. Such cases shall be provided by the executive bodies, accompanied by information from the competent budgetary authority, by the competent budgetary authority, by the Court of Auditors and by the Federal Minister for Finance or the Federal Minister for finance.

Payment and settlement order

§ 88. (1) The payment and settlement order shall contain at least:

1.		the name and address of the person responsible for paying the payer, or the person entitled to the payer,
2.		the amount to be agreed or to be paid,
3.		the period of payment;
4.		the bank account of the payee or the payee,
5.		the number or denomination of the property account (success or stock account), the pre-stop office and the cost centre or the cost carrier;
6.		the reason for the payment or the settlement;
7.		the accounting instructions and
8.		the date on which the order was signed by the person responsible for the arrangement or the authorising officer.

(2) In accordance with § 87 (2) in conjunction with Section 5 (4), the orders of the ordering institution shall be transferred to the household accounting system by electronic communications directly or with the inclusion of the Federal accounting agency. these arrangements shall contain the relevant content of the payment and settlement order referred to in paragraph 1 above; an electronic signature or signature shall be signed in place of the signature of the authorising officer or the authorising officer.

(3) If claims or payment obligations are determined in an automated data processing procedure, the information in the payment and settlement order may be limited to those data which are all used for the implementation of the Clearly set the business circumstances of the circumstances.

(4) The Federal Minister of Finance or the Federal Minister of Finance may, in agreement with the Court of Auditors, determine in the regulation in accordance with Section 116 (1) those cases in which:

1.		the signature referred to in paragraph 1 (8) may be signed, provided that the order issued is clearly established, serves to simplify administration and guarantees full immunity and security;
2.		the power of arrangement is delegated to the competent executive body;
3.		Transfer orders pursuant to § 87 (1) (2) (2) may be omitted, provided that the content of the required settlement is made available from the documents relating to the business case or is provided in the context of an automated procedure (§ § 103 and 104);
4.		Payments without a written order are to be accepted or to be made if this is to simplify the administration and if the security of payment is not affected.

Section 2

Offset

Principles of settlement

§ 89. (1) The business cases in accordance with § § 95 to 98 are to be offset in the full amount (gross) of the time sequence in accordance with and in fact in a material order.

(2) The allocation of the business cases must be effected in accordance with § 46 (4) in the income and financial statements of the respective detailed budget for the period of the financial year, to which the financial year is independent of the actual payment flow are to be allocated economically.

(3) The accounting records and documents are to be carried out separately after financial years.

(4) Each offsetting has

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

(5) The due date for the fulfilment of a requirement or liability of the Federal Government shall be the case if:

1.		a contractual right to payment due to a delivery or service,
2.		a contractual claim to a transfer or
3.		is a legal claim
and the invoice has been correctly and mathematically correct and the agreed payment deadline is reached.

(6) Each head of a household in accordance with Section 7 (1) (1) and (2) of the budget shall have an integrated closed system of net assets and liabilities for each detail budget. (balancing items) according to a uniform account plan (section 26 (4)) in main accounting circles. These main accounting circles may be set up for the purpose of separate collection of objectively related accounting variables other constituencies (§ 98).

(7) The clearing system shall ensure that comparisons between the offsetting of different financial years, between detail budgets, global budgets and subdivisions can be made for all final accounts (§ 101).

(8) The provisions of the assessment shall apply mutaficly, inasmuch as non-derogating arrangements are made in the offsetting.

Stages of settlement in the financial statement

§ 90. (1) The calculation shall take place via the following stages:

1.		Settlement of Obligos,
2.		Settlement of receivables and liabilities as well as
3.		Settlement of payments (deposits and disbursements).

This shall be without prejudice to the provisions of § 91 and § 92.

(2) As an Obligo, business cases are to be offset,

1.		for which appropriations are reserved or reserved without a liability already being established, and
2.		Appropriations for which no claim has yet been established.

(3) Business cases are to be calculated as claims or liabilities, which justify the financial claims of the Federal Government for the receipt of cash benefits or obligations of the Federal Government for the provision of cash benefits.

(4) As payments, the arrangements which are based on fulfilled receivables or liabilities, or which directly lead to federal payments and disbursements, are to be offset in the financing invoice. The settlement results of payments shall be compared with the respective value of the financial proposal.

(5) Measures that result in detailed budgets to increase or reduce the pre-limit values without exceeding the payout ceiling set in the Federal Finance Law for the global budget, and the use of funds (§ 52), Indirect redeployments (§ 53), overruns (§ 54), removal of reserves (§ 56), variable payouts (§ 12 para. 5) as well as all measures to increase or reduce the number of actions only within the administration Estimates are the adjustments to the Federal estimate and the second-level detailed budgets to be offset.

Settlement rules in the settlement

§ 91. (1) Budgetary settlement shall be carried out in an integrated income, financial and financial statement. The offsetting shall be the basis of the euro currency. The determination of the structure of the balance sheet (§ 94) remains unaffected by this.

(2) Assets shall then be recognised in the financial statement as soon as the Federal Government has acquired at least economic ownership of it. In accordance with section 92 (7), cultural goods can be exempted from the settlement.

(3) Claims shall be offset at that date on which the Federal Government has acquired a contractual or legal claim.

(4) As soon as the expenses associated with the business case are to be offset, the associated liability shall also be offset. As soon as the amount of an obligation for which a provision has been made is precisely determinable, the actual amount resulting from the obligation shall be offset as binding.

(5) Repositions pursuant to § 32 (8) Z 3 shall be made, adjusted or dissolve. These provisions shall be set out in respect of the Federal Government's commitments in the relevant detailed budget if:

1.		the budgetary authority has already entered into the obligation before the closing date for the closure of the accounts;
2.		the commitment event has already occurred before the closing date of the accounts; and
3.		the level of the actual obligation is not precisely identifiable.

(6) reserves for copies, anniversaries and liabilities are to be offset in each case separately. Provisions shall also be offset if:

1.		the occurrence of a future injury is at least likely to be likely to occur; or
2.		the obligation is or is likely to be the subject of a legal dispute; or
3.		a head or head of a budget-leading body is aware that an obligation will most likely lead to a reduction in future economic benefits or potential for use
and the value of the return can be reliably determined.

(7) Revaluation reserves or foreign currency translation reserves shall each be related to certain assets and foreign funds and shall be disbanded in the income statement when the assets are sold.

(8) The calculation of expenses and income from operational management activities and transfers shall be effected in accordance with the actual value consumption and the increase in value.

(9) Free contributions of personnel and services and self-employed intangible assets are not to be calculated as income.

Valuation rules in the settlement

§ 92. (1) All deposits and disbursements shall be offset to their nominal value in the financial statement.

(2) Liquide funds are to be offset with their nominal value. Amounts in foreign currency are to be converted to the reference rate of the European Central Bank (ECB), which is not available, to the respective national low exchange rate.

(3) Claims shall be offset to their nominal value. Individual value adjustments to claims are to be offset in the case of partial or complete inconfirmations of the receivability, taking into account § § 73 and 74. Claims shall be issued in the light of any VAT repayment claims, as soon as the inconvenience is finally established.

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

1.		Value of original purchase or manufacturing costs
2.		Replacement value.

(5) participations are to be offset in the acquisition with their acquisition costs. As a consequence, the value of a contribution shall be adjusted at that level in which the net assets have changed. An evaluation beyond the acquisition costs has to be carried out in a non-profit-neutral way in a revaluation reserve.

(6) Intangible assets and intangible assets are to be calculated at the cost of continuing acquisition or production costs. Assets of long-term assets that are subject to depreciation by wear are to be written off in a linear manner after the expected period of use. Land is to be written off only if there is a loss of value by degradation. Low value economic goods can be exempted from the evaluation.

(7) Cultural goods according to Article 91 (2) shall be assessed in accordance with the fair value. If an evaluation at fair value is not possible, the corresponding cultural goods are to be recorded in the asset accounting in accordance with § 98 (3) Z 1 without value.

(8) A reduction in the value of the assets as set out in paragraphs 4 to 6, which exceeds the linear depreciation in accordance with paragraph 6, shall then be offset if the carrying amount exceeds the recoverable amount in the long term. An impairment of value shall be permitted only for previously impaired assets, provided that the circumstances leading to the impairment loss have changed; the continued carrying amount, without the original impairment at the time of the If there was a repatriation, it should not be exceeded.

(9) Liabilities are to be offset to their repayment amount. The remuneration of the public servants (Article 30 (3)) is to be offset by those values with which they are included in the tax base for the payroll tax.

(10) Short-term provisions are to be offset in respect of their expected amount of payment, which is necessary to fulfil the current obligation. Long-term provisions are to be offset to their cash value. The valuation of provisions for copies and jubilees must be carried out in accordance with the procedure for the acquisition of goods.

Rules for the approach and evaluation of financial instruments

§ 93. (1) Active financial instruments shall clearly be assigned to one of the following three categories in the settlement:

1.		financial instruments held to the end of maturity, or
2.		the assets available for sale, or
3.		Securities of the Republic of Austria.

(2) Financial debt in accordance with § 78 shall be assessed with the nominal value.

(3) The approach of currency exchange contracts and other derivative financial instruments as collateral operations shall be carried out together with the basic business. Transaction costs are to be dismissed in the financial effort.

(4) Foreign currency liabilities are to be offset to the reference course of the European Central Bank (ECB) on the closing date of the final accounts (§ 101). Deposits and devaluations are to be offset neutral in the foreign currency translation reserve. In the event of its sale, it shall be resolved in a successful manner.

Breakdown of the balance sheet

§ 94. (1) The balance sheet shall be divided into assets, foreign funds and net assets (balancing items). In the balance sheet, the increase, decrease and change in value of assets, foreign funds and net assets (balancing items) are to be offset, whereby the sum of the assets of the sum of foreign funds and net assets (compensation items) is to be calculated. . This also applies to legal entities which are administered by federal bodies or by persons who are appointed by federal bodies.

(2) The assets are to be identified as short-term and long-term assets and the foreign funds as short-term and long-term foreign funds.

(3) As short-term assets, all assets that are expected to be consumed within one year or be converted into liquid assets are to be identified. Short-term assets are at least liquid assets, short-term financial assets, short-term receivings and inventories.

(4) As a short-term foreign agent, all foreign funds with a maturity of up to one year must be expelleated. Short-term debt is to be divided into short-term financial debt, in short-term liabilities and in short-term provisions, at least in cash liabilities.

(5) Assets and foreign assets are then in the long term if they are not to be shown in the short term. As a long-term asset, at least financial investments, investments, long-term claims, property, plant and equipment and intangible assets must be shown. Long-term debt is to be shown at least in long-term financial debt, long-term liabilities and long-term provisions.

(6) The net assets (balancing items) shall be the minimum aggregate net result and the balance from the opening balance sheet.

(7) In the case of legal entities which are administered by federal bodies or by persons appointed for this purpose by federal bodies, the provisions of paragraphs 1 to 4 shall apply in accordance with the appropriate provisions.

Income statement and balance sheet

§ 95. (1) expenditures and income as well as changes in assets, in the foreign funds and in net assets (balancing items) are to be offset by accounts of the income and the balance of assets according to the definition of the account plan.

(2) In the accounts of the profit and loss account, the expenses and income and on the accounts of the balance sheet are in each case the initial stock, the supply and disposal as well as the final stock. The annual account compensation shall be established by closing the accounts on the corresponding accounts. All closing balances are to be transferred completely into the income and financial statements in accordance with § 94. In doing so, the net result of the financial year shall be added to the cumulative net result of the previous financial year.

(3) At the request of the Court of Auditors, the Federal Minister of Finance or the Federal Minister of Finance shall draw up evidence on the accounts of the accounts and the financial statements for the purposes of drawing up the accounts.

(4) The earnings balance shall be compared with the result calculation and the values of the result estimate. If necessary, the budget corrections are to be added in accordance with Section 90 (5).

Financial statement

§ 96. (1) The deposits received on the basis of legal, contractual or other provisions and payments made by the Federal Government to be paid in accordance with § 33 are to be offset by accounts according to the definition of the account plan. The principles laid down in § § 32 (1) and 34 (1) (1) (1) shall apply to the offsetting of deposits from levies.

(2) With the payment of the payment (§ 90 (4)), the amount of the pre-stop value in the financing budget is finally taken up.

(3) The non-profit-making and disbursements pursuant to § 34 are to be offset in the cash flow from the non-profit-making bid in the financial statement. The net change in liquid funds is calculated from the sum of the deposits and disbursements in accordance with § 34 (1) and the advance payments and disbursements. The net change in liquid assets has to correspond to the net change in the balance sheet.

(4) Repayments of deposits and disbursements shall be offset against those accounts on which the original payment has been charged.

(5) Payments which are made by a head of a head of a household for a head or head of another household in accordance with § 65, are to be calculated on the account to which the disbursements can be assigned. The repayment and the associated deposit are to be offset in the same financial year.

(6) The expenses and income incurred in connection with § 63 shall be offset in a financial-effective way.

(7) Payments or advance payments (section 50 (2)) are to be offset in effect and, in principle, to be deducted in accordance with actual performance and at the latest within three years.

(8) In the financing budget, the financial accounts and the values of the financing proposal shall be compared with each other.

Transfer of privileges and preloads

§ 97. (1) Pre-authorizations (Obligo and receivables) and pre-charges (Obligo and liabilities) in respect of which the obligation to pay or the due date occurs in a future financial year shall be offset as pre-authorship and pre-charges.

(2) The amounts to be paid to each financial year shall be recorded in accordance with their maturity.

(3) Guaranteed loans and financial liabilities are to be offset with the amounts due in future financial years as pre-authorization and pre-loading.

(4) The Federal Government's areas of tax claims and tax credits are excluded from the settlement as pre-authorization and pre-loading. The Federal Government's obligations for future personnel expenses are to be recorded for the next four financial years with the respective values of the Federal estimate of the current financial year.

(5) Charges arising from pensions for public servants are to be shown in an annex in the Federal Financial Statements.

Other accounting circles

§ 98. (1) In addition to the main constituencies in accordance with § § 95 to 97 and § 108, the business cases caused by the dismissive activities of a task carrier may be recorded in other accounting circles.

(2) The balances of accounts recorded in these other accounting circles in the income and financial statements shall be integrated individually or collectively into the main accounting circuits if the settlement sizes recorded therein are changed.

(3) In any case, other constituencies shall be as follows:

1.		the asset accounting;
2.		the accounts receivable,
3.		the accounts of the accounts,
4.		the staff settlement;
5.		the levy bill and
6.		the settlement of the financial debt.

(4) Financial investments, shareholdings, property, plant and equipment and intangible assets are to be offset in the asset accounting system in accordance with federal regulations.

(5) receivables are to be offset in the accounts receivable accounting.

(6) liabilities are to be offset in the credit accounts.

(7) The personnel expenses are to be offset in the staff offsetting.

(8) Chars are to be offset in the income statement separately according to the individual duties and to the taxable person.

(9) Records containing information on the value at the beginning and end of the financial year, on supply, consumption and resolution, as well as on changes in interest rates and changes on the basis of time-lapse, and on the reliable identification of the value of Return provisions.

Separate Gebarung

§ 99. The building is to be recorded separately from the offsetting according to § § 95 to 97

1.		in the case of legal entities administered by federal bodies or by persons appointed by the federal government for that purpose,
2.		if it is a building according to § 81 in conjunction with § 34 paragraph 1 Z 18 as well as in the case of deposits and disbursements from the execution of apportionments for other entities according to § 2 of the German Federal Finance Act, BGBl. No 763/1992, and
3.		in the case of a building in accordance with section 29 (2) and (3),
where in each case the principles of the settlement according to § § 95 to 97 have to be observed.

Monthly evidence

§ 100. (1) For each month, monthly records for each detail budget are to be drawn up by the budget-leading agencies, through the income statement, the financial statement, the balance sheet, the pre-entitlements and the charges.

(2) In addition to the monthly records to be drawn up pursuant to paragraph 1, the budgetary management bodies shall also draw up monthly records for their entire scope of action and the Federal Minister of Finance or the Federal Minister for Finance without delay, in so far as it is not already directly accessible by automated procedures.

(3) At the end of each month, the Federal Minister of Finance or the Federal Minister of Finance shall be responsible for coordinating the balance of payment appropriations with the advance and non-advance payments which are effective and not effective.

(4) The monthly records of the result statement shall contain the amounts of the accounts. The monthly records on the balance sheet have to contain the initial balances, the amounts of the settlement and the final balances. The monthly proofs of the privileges and preloads shall contain the access and disposal as well as the final stock of Obligos, receivables, and liabilities.

(5) The monthly proofs of the financial statement shall contain the monthly estimates, the deposits and disbursements, the difference and the final stock of allowances, claims, obligations and liabilities. The Federal Minister of Finance or the Federal Minister of Finance shall determine the extent to which the differences are to be explained by the budgetary management bodies in the regulation to be adopted pursuant to section 51 (5). The Federal Minister of Finance or the Federal Minister of Finance has to publish the monthly records for the subdivision "Public charges", broken down according to the most important types of duties.

Final invoices

§ 101. (1) For each financial year, financial statements shall be drawn up in accordance with § § 95, 96 and 102 of the financial statements.

(2) In accordance with § § 95, 96 and 102, the budgetary management bodies shall be responsible for drawing up final accounts for their entire scope of action.

(3) The final accounts as referred to in paragraph 1 shall be forwarded to the Court of Auditors, the latter in accordance with paragraph 2 in each case by means of the budgetary authority of the Federal Minister of Finance or the Federal Minister for Finance. The date of the handover shall be determined by the Court of Auditors in agreement with the Federal Minister of Finance or the Federal Minister for Finance.

(4) The deadline for rectifying the defects found in the Court of Auditors shall be such as to ensure 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 accounts shall be in accordance with the principle of the representation of the financial situation of the federal government as faithfully as possible (§ 2 para. 1).

(6) Facts which have already existed on the closing date of the accounts but which are only known between the date of closure of the accounts and the date on which the accounts are drawn up shall be included in the final accounts.

(7) Facts which have not occurred until after the closing date of the accounts shall not be included in the final accounts.

(8) Each financial statement of the balance sheet referred to in paragraphs 1 and 2 shall be:

1.		the participation of the federal government,
2.		the securities of the federal government, which do not constitute participations,
3.		the financial debt is separated according to maturity in short-term (§ 94 para. 4) and long-term (§ 94 para. 5) financial debt as well as
4.		the ports of the Confederation

broken down. The evidence of holdings in accordance with Z 1 shall contain information on the main holding companies, their own funds, the ownership share of the federal government and its voting rights, and the valuation method used.

(9) The Federal Minister of Finance or the Federal Minister of Finance has to prepare a consolidated financial statement for the Federal Government and to submit it to the Court of Auditors.

(10) In the final accounts of the subdivision "Public charges", the premiums, reimbursements and directly paid deposits deducted from the proceeds of the charges shall be shown separately.

Preliminary Comparison Calculations

§ 102. (1) The preliminary results of the preliminary compensation calculation for the earnings statement are based on the outline of the structure provided for in the Federal Finance Act and on the basis of the middle-use and medium-use groups. To present the results of the results as well as the actual expenses and income and to demonstrate the differences between the results of the results and the actual expenses and income.

(2) The preliminary comparison calculation for the financing account shall be based on the breakdown of the structure provided for in the Federal Finance Act and on the basis of the appropriations for the use of the funds and the financial resources.

1. (a)			the estimates of the financial proposal; and
b)			to represent the actual deposits and disbursements, and
2. a)			the differences between the estimates of financing and actual deposits and disbursements;
b)			the open-ended bonds of receiveaes,
c)			liabilities and
d)			to demonstrate the bonds in the financial statement.

(3) The results of the preliminary comparison calculation referred to in paragraphs 1 and 2 shall be justified. In addition, the pre-entitlements and pre-charges are to be determined broken down after entry and disbursements.

(4) In order to draw up the accounts of the Court of Auditors, further evidence on the comparison of the preliminary draft accounts must be provided for the purpose of establishing the accounts of the Court of Auditors.

Principles for the automation-supported errand of budgetary management

§ 103. (1) Data processing projects within the meaning of this Federal Law are projects for which data processing systems or other technical aids are used for the automated execution of tasks of financial management or the essential Changes to existing automated procedures.

(2) Prior to the introduction of a measure referred to in paragraph 1, the competent budgetary authority shall:

1.		carry out a task investigation and
2.		to establish the agreement with the Federal Minister of Finance or the Federal Minister of Finance; in so far as these matters are referred to in § § 6 and 9 of the German Federal Finance Act, the agreement with the Court of Auditors shall also be established.

Principles for the application of automated procedures in budgetary management

§ 104. (1) In the application of a data processing procedure in the context of financial management, it is necessary to ensure that:

1.		documented, released and valid programs are used,
2.		the accuracy and completeness of the data collection, data entry, data storage and data output are ensured by means of controls,
3.		can not be interfered with in the course of the proceedings,
4.		take precautions against a loss or against any unauthorised alteration of the stored data;
5.		the tasks and responsibilities of the parties involved in the procedure are defined and demarcated against each other, and
6.		in the event of failure of an automated procedure, arrangements for the continuation of the tasks of the financial management shall be made to the extent necessary

(2) Where data or results are recorded only in visually unreadable form, the competent institution shall ensure, during the retention period, that such data and results are made visually readable within a reasonable period of time. , in this case, the correct and complete reproduction must be ensured.

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

1.		the documentation relating to the problem documentation,
2.		the documentation of the data and the processing rules,
3.		the documentation of the voting system and the implementation of the

shall be included.

General storage

§ 105. (1) All accounting documents and accounting records, including the monthly records, shall be kept safe and ordered for seven years. The period shall begin at the end of the financial year to which the documents and prescriptions relate. In addition, accounting documents and records shall be kept for as long as they are relevant for the taking of evidence in pending proceedings.

(2) The competent budgetary authority may, with the agreement of the Federal Minister for Finance or the Federal Minister of Finance and the Court of Auditors, before the end of the period referred to in paragraph 1, the excretion and destruction of If the documents are of secondary importance and the verification is possible, the accounting documents and documents will be approved.

(3) The retention of the accounting documents and notes is in principle the responsibility of the Federal Accounting Agency. The responsibility of the accounting agency of the Federal Government is not given if the conversion rates are conducted in other accounting circles in accordance with Section 98 (3) or the participation of the accounting agency of the Federal Government in the calculation of the accounts. is not mandatory.

Storage in digital form

§ 106. (1) The retention of the accounting documents and notes shall in principle take place in digital form on data carriers. To the extent that documents are only available on data carriers in digital form, the requirement for reproduction that is true to the original shall not be required.

(2) The accounting documents and prescriptions shall be kept in the accounts of the household both during the execution of the building and after completion of the building.

(3) The retention of accounting documents and records may be carried out outside the accounts system in accordance with § 98, if this is used for administrative simplification and the security of the building and the control function of the exporting producers. Institutions shall remain in place. Only with the agreement of the Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors, the competent budgetary authority may approve the storage of documents outside the budgetary accounting system.

Physical Storage

§ 107. (1) Paying documents in paper form which are not suitable for storage in digital form due to their size, nature or other reasons are to be kept physically.

(2) The documents referred to in paragraph 1 shall be kept in a systematic manner separately after financial years. Where the documents relate to a number of financial years, they shall be kept in the order of the financial year in which the business case has been completed. If the processing documents refer to several accounting circuits, they must be kept in order by accounts.

Section 3

Cost and benefit calculation

Principles of cost and performance accounting of the federal government

§ 108. (1) Each director and each head of a budget-leading body according to § 7 (1) Z 1 and 2 shall have a cost and benefit account according to the requirements of the Federal Government's costs and performance accounts (BKLR). The cost and benefit calculation shall support effective assessment and budgetary management as well as a result-oriented management of these budget-leading bodies.

(2) The costs and revenues derived from the expenses and income of the profit and loss account are to be divided into cost accounting objects in a comprehensible manner in the cost and performance calculation. Performance relationships within a subdivision are, if appropriate and not already shown in the income statement, comprehensible and transparent in the cost and performance calculation.

(3) Comparable detailed budgets of a breakdown shall be set out in the cost and benefit calculation according to the same principles.

Simplified cost and benefit calculation

§ 109. Executive bodies according to § 6 (1) (1) and (2) and heads of budget bodies according to § 7 (1) (2) (2) may, in agreement with the Federal Minister of Finance or with the Federal Minister for Finance, be in accordance with the requirements of the Federal, cost and performance accounting a simplified cost-and performance calculation.

Performance time recording and obligation

§ 110. (1) For the cost and performance calculation according to § § 108 and 109 the performance time shall be recorded or estimated.

(2) The Federal Chancellor, the Federal Minister of Finance or the Federal Minister of Finance and the Court of Auditors may take account of the results of the cost and performance accounting in accordance with § § 108 and 109 of the budgetary management body , to which the budgetary management body has to submit it.

Section 4

Payment transactions

Principles of payment transactions

§ 111. (1) The Federal Government's payment transactions shall in principle be handled cashless. The cashless payment transactions are to be obtained by means of the Österreichische Postsparkasse in accordance with Tunlichkeit. The payment of cash is to be limited to the extent to which it is necessary. The execution of payment transactions shall be the responsibility of the executive bodies.

(2) For each financial position, the Federal Minister of Finance or the Federal Minister of Finance, in agreement with the relevant budgetary authority, shall have at least one sub-or secondary account to the Federal Government's main account at the Austrian postal savings bank, if this is used for the summary and the general availability of the federal means of payment. When opening a sub-account or by-account to the Federal Government's main account with the Oesterreichische Nationalbank, it is appropriate to proceed. The opening of any other account with a credit company is only permissible if it requires the special local or objective conditions and the Federal Minister of Finance or the Federal Minister for Finance of the opening in the way of the relevant budgetary management body.

(3) The Federal Minister of Finance or the Federal Minister for Finance is authorized to conclude the agreements with the Austrian Postbank Fund, the Oesterreichische Nationalbank or the Austrian Postbank Bank, or to conclude the other credit undertaking and to determine the forms of enrification authorised for the settlement of the financial transactions of the Federal Republic of Germany, taking account of the rules of economic transport.

(4) The receipt of credit transfers and cheques, as well as card payments or other electronically supported forms of alignment, shall be admissible in so far as they are included in an agreement as defined in paragraph 3 and the redemption is secured. The acceptance of bills of exchange by the federal government or by the accounting agency of the Federal Government for the performance of claims is inadmissible.

(5) The executing institution shall make payments under optimum use of payment conditions or in accordance with its due date. The requirements of the beneficiary shall be offset against the requirements of the federal government in accordance with the provisions of existing regulations.

Management of cash and valuables

§ 112. (1) The stock of cash payment appropriations shall be limited to the extent to which it is necessary.

(2) Cash payments may only be accepted, disbursed and kept by the exporting institutions. Acceptance, compliance and safekeeping of valuables, securities and other asset certificates may only be carried out by the executive bodies. The stated tasks can be transferred to the Federal Accounting Agency in accordance with Section 9 (4).

Section 5

Internal Check

Factual and computational testing

§ 113. (1) Each payment claim and each payment obligation shall be examined for their reasons and their amount. The factual and computational correctness must be confirmed in writing.

(2) The determination of factual and computational correctness shall be entrusted to the institution which is capable of assessing all the circumstances of which the correctness is to be concluded.

(3) A staff member who undertakes arrangements may only be entrusted with the determination of factual and computational correctness if the full impartiality is guaranteed and if there is no incompatibility.

(4) The factual and computational examination must be confirmed before the order is issued. If this is not possible in exceptional cases, such checks shall be carried out immediately after receipt or payment of the payment.

(5) The factual and computational examination of a document shall not have to be carried out in the case of administrative or judicial decisions or orders.

Examination in the execution of the building

§ 114. (1) The arrangements to be submitted in writing or by way of electronic transfer to the executing institution shall be considered in such a way as to ensure that they are subject to the budgetary rules and to the other bodies responsible for the management of the budget. shall be in accordance with rules.

(2) The executive body shall take the necessary steps to ensure that the activities carried out in the course of the building are properly carried out. The performance of the examinations may only be carried out in the case of staff who have been given full unease and are not in a position to be unambiguously present.

Review

§ 115. (1) The accounting agency of the Federal Government is responsible for the case-by-case and unaccompanied verification of the entire offsetting, including the staff settlement of the budget-leading bodies and the legal entities administered by those authorities, which are also on the spot. can take place.

(2) In the case of such audits, it shall be established whether the payment transactions and the settlement are properly carried out, the supporting documents are properly provided and the rules are in accordance with the rules, and the valuables and other assets are are present and recorded. For this purpose, the Federal Accounting Agency shall be granted access to and access to all documents on the spot.

(3) For each examination referred to in paragraph 1, an audit report shall be drawn up, the nature and extent of the examination and the essential findings of the examination shall be included. If the examination results in substantial complaints, the head of a budget-leading body shall arrange for the necessary measures to be taken by the head of a budget-leading body.

(4) The results of the inspections shall be submitted to the Court of Auditors.

Order of the orders in the execution of the building, the settlement, the cost and performance calculation, the payment transactions and the internal audit

§ 116. (1) The Federal Minister of Finance or the Federal Minister for Finance is authorized to adopt the more detailed provisions by regulation in accordance with Articles 87 to 100 and 103 to 115 in agreement with the Court of Auditors. Paragraph 2 shall remain unaffected by this authorization.

(2) The Court of Auditors, in agreement with the Federal Minister for Finance or the Federal Minister of Finance, has the more detailed provisions relating to the final accounts pursuant to Sections 101 and 102 and the Federal Financial Statements according to § § 117 to 119 by Regulation to be adopted.

(3) In the case of legal entities which are administered by federal bodies or by persons appointed for this purpose by federal bodies, the principles laid down in this main piece on the individual sections shall be applied in accordance with the principles laid down in this paragraph.

6.

Audit of final accounts and federal financial statements

Audit of final accounts

§ 117. (1) The Court of Auditors shall be required to submit the final accounts for review. The verification of the final invoices for their computational correctness as well as for their compliance with the regulations applicable to the settlement and final accounts shall be carried out in accordance with subject-recognized examination guidelines and standards.

(2) In order to draw up the accounts of the Federal Republic of Germany, the Court of Auditors may, from 1 September, review the business cases of the current financial year which have already been completed.

(3) For previous financial years, the Court of Auditors shall, at its request, be granted access to all accounting records and accounting documents by the budgetary authorities.

Federal government comparison calculations

§ 118. The Court of Auditors has the National Council for the purposes of advising the Federal Financial Framework Act and the Strategic Report to present the preliminary comparison calculations of the previous financial year by 30 April each year. The results of the pre-proposal settlement calculations shall be justified.

Federal Financial Statements

§ 119. (1) The Federal Financial Statements shall be divided into a part of the text and a part of the payment.

(2) The Court of Auditors shall attach a breakdown of the use and application of funds in accordance with the national accounts criteria.

(3) The final accounts (§ 101), in particular, in the Federal Financial Statements

1.		the Federal Government's financial statement in the outline of the Federal Finance Law, separately after entry and exit, giving the preliminary stop points; the financial statement shall be compared with the values of the financing proposal (Advance comparison calculation for the financial statement);
2.		the Federal Government's income statement in the outline of the Federal Finance Act; the result statement shall be compared with the values of the earnings estimate (the preliminary draft comparison calculation for the profit-making bill);
3.		the Federal Government's balance sheet in the national breakdown;
4.		the final accounts of the legal entities administered by the Federation,
,

5. Main piece

Transitional and final provisions

References

§ 120. References in this Federal Act to other federal laws are to be understood as references to the version in force in each case, insofar as the individual references do not refer to a specific version.

Transitional and transitional provisions

§ 121. (1) The Federal Minister of Finance or the Federal Minister of Finance has to adopt a regulation on the design of the preparatory measures for the entry into force of this Federal Law.

(2) The Federal Minister of Finance or the Federal Minister of Finance shall, in agreement with the respective budgetary management bodies, establish a transfer of the pre-proposal values into the new budget and account structure. The Federal Minister of Finance or the Federal Minister of Finance has determined by means of a regulation how and up to which date the transfer of the Federal estimates according to the provisions of the Federal Budget Act, BGBl. No. 213/1986, in accordance with the principles of this Federal Law. The budgetary management bodies shall provide the information required for the transfer by the Federal Minister of Finance or the Federal Minister of Finance for their subdivisions and shall have the necessary information in the budget accounting system.

(3) The estimates of the financial years 2011 and 2012 of the financial years and 2012 are to be transferred as pre-strike comparison values for the result and the financing estimate. Income and expenditure effective in terms of success shall be deemed to be income and expenses in the estimate of earnings, as well as cash in and out of the estimate in the estimated amount. The estimated amount of revenue and expenditure for the financial statement shall be taken as input and disbursements in the estimates in the estimated amount. The overguided pre-strike values are to be supplemented and adapted to the values that result from the provisions of this Federal Act.

(4) The pre-strike comparison values of paragraph 3 are to be presented in the outline according to this federal law. If this transfer of the values in accordance with paragraph 3 is not compatible with the provisions of the second main piece of this federal law, are in agreement between the budget-governing body and the Federal Minister of Finance or the Federal Minister to use custom values for finances.

(5) The reserves of organisational units in which the flexibilisation clause according to § § 17a and 17b of the Federal Budget Act, BGBl. No 213/1986, have been used as a reserve for the respective detailed budget, which corresponds to the respective organizational unit. The decision has to be taken by the budgetary authority in agreement with the Federal Minister of Finance or the Federal Minister of Finance. The use of the reserves shall be carried out in accordance with the provisions of this Federal Law.

(6) reserves from assigned and variable revenues as well as from EU reflows may only be used for the same use for which they were formed during the previous financial years. They are to be assigned to the corresponding detail budgets as reserves. The decision has to be taken by the budgetary authority in agreement with the Federal Minister of Finance or the Federal Minister of Finance. The use of the reserves shall be carried out in accordance with the provisions of this Federal Law.

(7) For reserves which have been formed up to the end of the financial year 2012, the following shall apply:

1.		Reserves held until the end of the financial year 2012 according to § 53 of the Federal Budget Act, Federal Law Gazette (BGBl). No 213/1986, as of the financial year 2009, and not under Section 101 (13) of the Federal Budget Act, BGBl. No 213/1986, are to be divided into the detailed budgets of its sphere of action according to the principles of § 55 of this Federal Act by the budgetary governing body. For reserves pursuant to § 53 (1) to (4) of the Federal Budget Act, BGBl. No 213/1986, the same provisions shall apply, but with the maintenance of the relevant purpose.
2.		Reserves pursuant to Section 101 (12) of the Federal Budget Act, BGBl. No 213/1986, which was formed up to the end of the financial year 2008 and not in accordance with § 101 (13) of the Federal Budget Act, BGBl. No 213/1986, until the end of the financial year 2012, at the beginning of the financial year 2013, according to the principles of § 55 of the budget management body, the detailed budgets of the financial year shall be kept up to date, while maintaining the previous financial year's budget. To split purpose dedications. These reserves shall then be inferred from the Federal Minister for Finance or the Federal Minister for Finance, in which case the amount of the reserve of the respective detailed budgets remains unchanged.

(8) The Federal Minister of Finance or the Federal Minister of Finance shall have the following date: 1. January 2013 for the first time to draw up an asset statement (opening balance sheet) in accordance with the provisions of this federal law and to lay down the more detailed provisions for this by regulation. Each budgetary institution shall forward the data necessary for the first-time preparation of the balance sheet (opening balance sheet) of its sphere of action to the Federal Minister of Finance or the Federal Minister of Finance. For the first-time preparation of the balance sheet (opening balance sheet), the data from the stock and income statement are to be used in particular.

(9) Institutions according to § 6 para. 1 Z 3 have the cost and benefit account of the 1. January 2011 until the end of December 31, 2012, in the structure to be determined by regulation of the Federal Minister of Finance or the Federal Minister of Finance. From 1. In accordance with § § 108 to 110, January 2013, the cost and benefit account shall apply to all vacant positions pursuant to § 7 (1) Z 1 and 2.

(10) Without prejudice to the existing commitment to financial management in accordance with the Federal Budget Act, BGBl. No 213/1986, the following shall apply with a view to the entry into force of this Federal Law:

1.		In the financial year 2011, there is the possibility for the budgetary management bodies to test individual elements of the rules in force from 2013 under this federal law, in agreement with the Federal Minister of Finance or the Federal Minister for Finance (pilot operation). In addition, from the financial year 2011 onwards, preparatory measures for the impact assessment of new legislative measures and projects which have financial implications for the federal budget (§ 17) as well as for the internal Evaluation of legislative measures and of the implementation of projects (§ 18).
2.		Until 30 June 2010, the budgetary management bodies, in agreement with the Federal Minister of Finance or the Federal Minister of Finance, have to determine the budget structure in accordance with the provisions of this Federal Law, in particular Section 6 (2) (5) (5). To this end, the Federal Minister of Finance or the Federal Minister of Finance has to lay down more detailed rules by means of a regulation.
3.		In the financial year 2012, the budgetary management bodies have the obligation to comply with the regulations in force in accordance with the regulation laid down in paragraph 2 of the Federal Minister of Finance or the Federal Minister of Finance pursuant to this Federal Act in addition (parallel operation).

(11) In the Federal estimates 2013, the previous years will not be presented. In the 2014 Federal Estimate, only the financial year 2013 will be presented, but not the success for the financial year 2012.

(12) The Federal Minister of Finance or the Federal Minister of Finance has the transfer of the outstanding cases from the financial years up to and including the financial year 2012 in the household accounting system and in the To ensure that the financial accounting system, including other accounting circuits, is used as of the financial year 2013. The Federal Minister of Finance or the Federal Minister of Finance shall support the budgetary management bodies, the budgetary authorities and the executive bodies in this respect. In order to ensure an orderly settlement, the Federal Minister of Finance or the Federal Minister of Finance has to issue directives.

(13) In the preparation of the drafts for the Federal Financial Framework Act for the years 2013 to 2016 and for the Federal Finance Law for the financial year 2013, the relevant provisions of this federal law shall be applied; this shall include the Drafting of the regulations and directives in this context.

(14) For individual projects in which agreement with the Federal Minister of Finance or the Federal Minister of Finance has been established before the entry into force of this Federal Law, the provisions of § § 23, 43 to 48 of the German Federal Finance Minister Federal Budget Law, BGBl. No 213/1986, application.

(15) Orders on federal assets as well as the related income statements, which prior to the entry into force of this federal law according to the provisions of the 6. Section of the Federal Budget Act, BGBl. No 213/1986, have been taken after the entry into force of this Federal Act, unless they are contrary to the present Federal Law.

(16) All expenditure ceilings laid down in the most recently adopted Federal Financial Framework Act shall, as from the financial year 2013, be equal to the upper limits of the payments.

(17) If the federal budget is conducted in the financial year 2013 in accordance with Art. 51a (4) B-VG, the federal budget shall be enforced in accordance with the provisions of this Federal Law. In this case, the expenditures stipulated in the Federal Finance Act 2012 correspond to the ceilings for the disbursements in the financing budget and the financing-effective expenses in the earnings budget. The budget structure used shall be the same as that laid down in paragraph 10 (2), if not in agreement between the relevant budgetary authority and the Federal Minister of Finance or the Federal Minister for Finance. is modified.

(18) The long-term budget forecast in accordance with § 15 (2) is to be drawn up for the first time in the financial year 2013, at the latest in the financial year 2014. The report according to. Section 47 (2) second sentence is to be drawn up for the first time at 31 March 2014 for the financial year 2013.

(19) The funding report for the financial year 2012 is in the budget structure of the Federal Budget Act, BGBl. No 213/1986, which do not include the preliminary amounts of direct support for the current financial year. In the funding report for the year 2013, which is to be drawn up according to the regulations and the budget structure of this Federal Law, the comparative figures for the financial years 2011 and 2012 as well as the funding report for the Year 2014 does not include those of the financial year 2012.

(20) Without prejudice to the relevant provisions in the Federal Finance Act, variable pools shall consist of the following areas in accordance with § 44 (5):

1.		General Administrative Service:
a)			Use group A1 (basic runway and functional groups 1 to 3);
b)			Use group A2 (basic runway and functional groups 1 to 5); use group A3 (basic runway and functional groups 1 to 4) and use groups A4 to A7.
2.		Executive Service:
a)			Use group E1 (basic runway and functional groups 1 to 6);
b)			Use group E2a (basic runway and functional groups 1 to 4) as well as the use groups E2b and E2c.
3.		Military Service:
a)			Use group M BO 1 (basic runway and functional groups 1 to 3);
b)			Use group M BO 2 (basic runway and functional groups 1 to 5), use group M BUO 1 (basic runway and functional groups 1 to 4) and use group M BUO 2;
c)			Group of uses M ZO 1 (basic runway and functional groups 1 to 3);
d)			Use group M ZO 2 (basic runway and functional groups 1 to 5), use group M ZUO 1 (basic runway and functional groups 1 to 4) as well as the use groups M ZUO 2 and M ZCh.
4.		Judges of the salary groups R 1a and R 1b;
5.		Teachers:
a)			directors, heads of department, boards of experts and educational leaders of the groups of use L1, L2 and L3;
b)			Other teachers in the groups L1, L2 and L3;
6.		Staff member with ADV special contract of the service groups SV/5 to SV/7.

(21) A modification of the personnel plan in accordance with § 44 (6) can be carried out within the range of grades and parts of grades combined as follows:

1.		General Administrative Service:
a)			Use group A1 (basic runway and functional groups 1 to 7);
b)			Use group A2 (basic runway and functional groups 1 to 5);
c)			Use groups A3 to A7.
2.		Executive Service:
a)			Use group E1 (basic runway and functional groups 1 to 9);
b)			Use group E2a, E2b and E2c.
3.		Military Service:
a)			Group of uses M BO 1 (basic runway and functional groups 1 to 7);
b)			Use group M BO 2 (basic runway and functional groups 1 to 6);
c)			Use group M BUO 1 and M BUO 2;
d)			Group of uses M ZO 1 (basic runway and functional groups 1 to 6);
e)			Group of uses M ZO 2 (basic runway and functional groups 1 to 6);
f)			Use groups M ZUO 1, M ZUO 2 and M ZCh.
4.		Judges of the salary groups R 1a, R 1b and R2, judges and judges of the Asylum Court, as well as judges of judges and judges;
5.		Public prosecutors of the salary groups St 1 and St 2;
6.		teachers;
7.		School and specialist inspectors;
8.		Health care service;
9.		Staff member with special ADV contract;
10.		Postal and Telecommunications Administration.

(22) The maximum permissible personnel capacity for the personnel plan for the financial year 2013 is the value which is within the broad guidelines of the personnel plan for 2013 on the basis of the full-time targets to be defined by the Federal Government. The calculation of a management reserve is measured. Any difference to the posts set out in the basic trains of the staff plan can be converted into personnel control points and these can be credited in the staff plan of the respective budget management body.

(23) The Federal Financial Framework Act for the financial years 2013 to 2016 and the Federal Finance Act 2013 shall be drawn up in the light of Section 32 (4) (2) (2).

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

In-and out-of-power

§ 122. (1) This federal law shall enter into force 1. Jänner 2013, whose § 121 and § 122 (3) Z 4 are in force, however, the day after it has been held.

(2) Regulations on the basis of this Federal Act, as amended, may already be adopted from the day following the act of the customer; however, they may not enter into force before the provisions of the law to be implemented.

(3) The Federal Budget Law, BGBl. No 213/1986, shall not enter into force on 31 December 2012 with the following measures:

1.		Federal payments, which are to be referred to the financial year 2013 due to their timely performance in the financial year 2013, are to be attributed to the financial year 2012. The related revenue and expenditure on the occasion of the inclusion of financial debt and the conclusion of currency exchange agreements pursuant to Section 65a (1) and (2) shall be attributed to the financial year 2012.
2.		The determination of the reserves for the financial year 2012 has according to the provisions of the Federal Budget Act, BGBl. No 213/1986, up to 15. January 2013.
3.		The Federal Financial Statements for the financial year 2012 are in accordance with the provisions of the Federal Budget Act, BGBl. No 213/1986, and the measures to be taken in this paragraph.
4.		For the financial year 2012, invoices may be charged until 31 March 2013.
a)			Rights and obligations, claims and liabilities as well as privileges and charges pursuant to § 52 para. 4 BHG, BGBl. No 213/1986, and
b)			for the completion of the stock-and-profit calculation according to § § 95 and 96 BHG, BGBl. No 213/1986
		shall be carried out
c)			The Federal Minister of Finance or the Federal Minister of Finance may, by means of a Regulation, the date of the conclusion of the accounts in accordance with Z 4 for the purpose of an orderly transition to the new clearing system in accordance with the provisions of this Regulation Federal law.
5.		The settlement of financial management in the financial year 2012 (parallel operation-paragraph 10 Z 3) has been made according to the provisions of the Federal Budget Act, BGBl. No 213/1986, and the Federal Budget Ordinance 2009 as well as the provisions of this Federal Law and the Federal Budget Ordinance 2013.

Enforcement

§ 123. (1) With the enforcement of this federal law, unless otherwise provided in the foregoing provisions,

1.		the Federal Minister of Finance, or the Federal Minister of Finance,
2.		in matters concerning the scope of action of a Federal Minister or of a Federal Minister, this Federal Minister or of these Federal Ministers and in administrative matters in the area of the institutions of the legislation of the Federal Republic of Germany the President of the National Council or the President of the National Council,
3.		the President of the Court of Auditors or the President of the Court of Auditors concerning the provisions on auditing and the accounts of the accounts
.

Fischer

Faymann