16. Ordinance of the Federal Minister of Finance on Budget and Personnel Controlling (Control Regulation)

On the basis of Section 15a (2) of the Federal Budget Act (BHG), BGBl. No. 213/1986, in the version of the Federal Law BGBl. I No 20/2008 is being prescribed:

Objectives and tasks

§ 1. (1) In order to achieve the objectives of the financial management in accordance with § 2 of the Federal Financial Framework Act (BHG) and compliance with the respective Federal Financial Framework Act and the Federal proposal, a budget and personnel controlling system shall be set up and implemented, which shall be used to control the Use of resources (human resources and equipment). Through budget and personnel controlling, the financial impact of planning, decision-making and execution processes as well as substantial changes in the development of the estimated revenue and expenditure and the -to identify and make proposals for the necessary control measures.

(2) In particular, budget and personnel controlling has to monitor and analyse the results of the household financial statements and the personnel information systems. In this context, it is particularly to be taken into account that data from performance statistics and operating statements in accordance with § 82 (1) of the German Federal Data Law (BHG) are combined with the data of budget and personnel controlling, and indicators for temporal, internal and external comparisons can be created so that the control of the resource use is supported.

(3) In the context of budget and personnel controlling, reports shall be regularly reported in accordance with § 8.

Definitions

§ 2. (1) Budget controlling in accordance with § 15a BHG includes all measures that are used to support the planning, management and control of the federal budget.

(2) The personnel controlling according to § 15a BHG supports the planning, control and control of the expenditure effective personnel capacity.

Organisation and implementation

§ 3. (1) Budget and personnel controlling is a task of financial management. The budgetary management bodies according to § 5 paragraph 1 BHG and the household speakers appointed in accordance with § 5 paragraph 5 BHG have to participate in this task within the scope of their scope of action. In accordance with Section 5 (2) of the German Federal HG (BHG), the leading bodies have to support the budget speakers in the area of budget and personnel controlling.

(2) In any case, the budget and personnel controlling is to be set up for the scope of action of a budgetary governing body and for its leading bodies and is to be established according to the headings and subdivisions provided for in the respective Federal Finance Act. . For organizational units according to § 17a (1) BHG, in addition to the budget and personnel controlling, a performance statistics according to § 6 must be carried out.

(3) The information technology available for the implementation of budget and personnel controlling is to be used. The necessary data for budget and personnel controlling are to be found in particular in the household information systems, the personnel information systems or other systems.

(4) In comparison to § § 4 and 5, any further or more detailed contents of the budget and personnel controlling are to be coordinated by the budgetary management bodies.

(5) The aggregation at the heading level is the responsibility of the Federal Minister of Finance.

Implementation Budget controlling

§ 4. (1) Budgetcontrolling shall indicate the forecast development (forecast) of the expenditure and revenue of the general budget for the current financial year, and shall be responsible for comparing the estimated expenditure and revenue. The amount of the difference between the estimated amounts and the forecast (amount of deviation) shall be shown in terms of amount in accordance with the Appendix. Expenditure and revenue shall be denominated in millions of euro with at least one decimal place.

(2) The expenditure shall be divided into:

1.		fixed areas of expenditure and in
2.		variable spending areas
as well as for each of these areas in
1.		Staff expenditure and in
2.		Expenditure on expenditure, which shall be presented separately in accordance with legal obligations and discretionary expenditure.

(3) Purpose and other revenue may be combined. If changes are made, the justifications shall be assigned revenue in assigned and other appropriate form. Where there are changes in assigned revenue, the reasons for the justifications shall be: to represent the corresponding expenditure separately.

(4) The expenditure of the applicable Federal Financial Framework Act is subdivided into fixed and variable expenditure areas according to the annex.

(5) deviations in staff expenditure, statutory obligations and discretionary expenditure, or in the case of fixed or variable expenditure areas and in the case of revenue, shall be in accordance with the Federal estimates in force in accordance with the provisions of the To present and explain the overview in terms of the overall picture.

(6) In accordance with the annex to this Regulation, it shall be shown whether and in what amount the deviations from the Federal estimate by

1.		minor expenditure within the same subdivision or in the same heading,
2.		Withdrawal of reserves formed before the financial year 2009,
3.		Additional measures pursuant to § 53 (5) or credit operations, reducing the reserves formed from the financial year 2009, or
4.		Additional income from credit operations pursuant to § 41 paragraph 6 Z 6 BHG will be covered.

(7) In accordance with the annex to this Regulation, the extent to which funds are available in the form of reserves in accordance with § § 17a and 53 of the German Federal Law of Law (BHG) shall be shown.

(8) All other known deviations, which are not recorded in the table as a result of low probability of occurrence, are to be reported as risks or as opportunities and the estimated probability of occurrence and the amount of the occurrence of such deviations are to be reported as risks or opportunities. Federal Minister of Finance to announce. The relevant electronic templates will be provided by the Federal Minister of Finance for the electronic collection of risks and opportunities.

Implementation Personnel Controlling

§ 5. (1) Personnel controlling has accumulated the development of the expenditure-effective personnel capacity for the reporting month compared with the same month of the previous year and for the months of the current year compared to the prior-year period to the set To represent goals. It is to be found in the comparative representation in absolute and in relative terms.

(2) The amount of personal capacity to be paid out shall be the number of employment relationships converted to full employment and paid for the benefit.

Performance Data

§ 6. The performance data of the administration and jurisdiction are presented in the performance statistics plus their quantity or value (by piece and time unit) as well as their qualitative characteristics.

Budget and personnel controlling of measures

§ 7. (1) The financial impact of measures pursuant to § 14 and § 15 BHG and projects pursuant to § 23 BHG as well as other monetary-effective decisions are to be observed separately, in relation to the Federal Financial Framework Act and to interpret the federal estimate and to interpret it in the case of deviations from this in the deviation analysis. The same applies to any developments that were unpredictable in the preparation of the Federal Financial Framework Law and Federal Preliminary Act.

(2) In the case of budget and personnel controlling pursuant to paragraph 1, the following shall be expected in the explanatory notes on the expected development in accordance with § 8 (2) and (3) of the budget and personnel controlling in accordance with Section 8 (2) and (3). To represent quantity data from the performance statistics or from auxiliary variables.

Reporting and reporting

§ 8. (1) The referring organs and the organisational units of the Confederation determined in accordance with § 17a BHG have a monthly report on the current and probable development of expenditure and revenue in accordance with § 4 of the Federal Office of the Federal Republic of Germany. , as well as the capacity-effective personnel capacity in accordance with § 5. If it is appropriate and the forecasting quality is not impaired, this appointment can be changed in a quarterly manner in accordance with § 10 paragraph 2 Z.3. The first report of the current year shall be drawn up for the months of January to March, in accordance with paragraph 5.

(2) The reports have, in addition to the figures, a deviation analysis, an explanation of the likely development (forecast) of the expenditure and revenue of the current financial year, as well as in the case of deviations from the Federal Financial Framework Act or To include proposals for control measures from the Federal estimates or from the planned expenditure-effective personnel capacity.

(3) Measures with financial implications and projects pursuant to § 7 (1) shall be presented in a separate overview for the period of the respectively applicable financial framework law.

(4) The budget speakers shall review the completeness and plausibility of the reports and, where appropriate, request additional documents and explanations.

(5) The budgetary management bodies shall summarize the reports by subdivision and shall, by electronic means, by electronic means, by means of the planning, budgeting and budgeting, and Controlling tools of the federal government. For this purpose, the Federal Minister of Finance provides the necessary collection sheets in electronic form. In addition, the Federal Minister of Finance also provides the opportunity for electronic recording and transmission of risks and opportunities, as well as additional written explanations of the controlling reports. In the event of expected deviations from the Federal estimate, the Federal Minister of Finance shall be provided with further information and documents on the causes of these deviations on request.

Instruments

§ 9. Instruments for budget and personnel controlling are in particular:

1.		Actual comparisons,
2.		Divergence analysis,
3.		forecasts,
4.		Time series comparisons,
5.		performance statistics,
6.		Key figures for the presentation of the economic efficiency of services,
7.		Performance indicators for the quality of services,
8.		Comparisons with other states, the private sector, other authorities, offices and other agencies of the Federation.

Specific controlling concepts

§ 10. (1) Each budgetary management body shall draw up a concept for budget and personnel controlling for its scope of action and shall arrange the implementation.

(2) The arrangement on the ressortspecific budget and personnel controlling has in particular to contain the following regulations:

1.		For which departments or organisational units the budget and personnel controlling is to be carried out within the scope of action of a leading institution;
2.		who is responsible for the implementation of budget and personnel controlling;
3.		to whom and on which dates to report;
4.		what is to be reported in addition to the contents of the report in accordance with § 8, and
5.		what measures should be identified and reported.

(3) According to the Federal Ministries Act of 1986, the structure and responsibilities of the Federal Ministries of the Federal Ministries, BGBl, have been substantially. No 76 in the current version, or major changes in the organization of the budget management body, must be made within 3 months to make adjustments to the specific controlling concepts.

entry into force

§ 11. (1) This Regulation shall enter into force on 1 March 2009.

(2) The BGBl Regulation. II No 223/1999, as amended by the BGBl version. II No 153/2007 shall expire on the expiry of 28 February 2009.

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