489. Ordinance of the Federal Minister of Finance on the implementation of the Federal Budget Act (Federal Budget Ordinance 2009-BHV 2009)

On the basis of the Federal Budget Act (BHG), BGBl. No. 213/1986, as last amended by the Federal Law BGBl. N ° 20/2008, shall be assigned in agreement with the Court of Auditors:

table of contents

Part 1

General provisions

§ 1. Subject matter and scope

§ 2. Rules of Procedure

Part 2

Organisation and tasks of financial management

Section 1

Institutions and automation of financial management

§ 3. Institutions of budgetary management

§ 4. Integrated system of financial management

§ 5. Automation-supported erasure of tasks and application of automated procedures

Section 2

Bodies to be arranged

§ 6. Tasks of the budgetary management bodies

§ 7. Tasks of the referring bodies

§ 8. Obtaining the tasks of the executive bodies by means of regulatory bodies

§ 9. Infanity provisions

§ 10. Incompatibility provisions

Section 3

Accounting

§ 11. Organisation and tasks of accounting

§ 12. Order, collection, recording and transfer of accounting data

§ 13. Monitoring of compliance with the pre-proposal amounts and testing in the execution of the building

§ 14. Preparation of final accounts

§ 15. Settlement of payments

§ 16. Carrying out the verification

§ 17. Monitoring of maturity

§ 18. Measures to be taken in connection with the setting up and charging of cash registers and paying agencies

§ 19. Collection of cash registers and paying agencies

§ 20. Infanity provisions

§ 21. Incompatibility provisions

Section 4

Cash registers, paying agencies and economic centres

§ 22. Organisation of the coffers

§ 23. Tasks of the coffers

§ 24. Organisation and tasks of paying agencies

§ 25. Organisation and tasks of the economic authorities

Part 3

Arrangement in the course of the building

Section 1

General purpose of order in the execution of the building

§ 26. Principles

§ 27. Power of order

Section 2

Forms of arrangements

§ 28. Written order

§ 29. Electronic arrangement

Section 3

Type and content of arrangements

§ 30. Middle note

§ 31. Acceptance order and payment order

§ 32. Settlement Order

§ 33. To-and-departure

Section 4

Derogations

§ 34. Delegation of powers of order to the executive body

§ 35. Exceptions to the requirement of an order

§ 36. Organs to be arranged with cash registers or paying agencies

Part 4

Payment transactions

Section 1

General information on payment transactions

§ 37. Principles

§ 38. Payment by Due Date

§ 39. Offset

§ 40. Agreements with credit institutions

Section 2

Giro transport

§ 41. Accounts for payment transactions

§ 42. Signatories

§ 43. Transfer orders to credit institutions

§ 44. ADV Implementing Order

§ 45. Deposits

§ 46. Disbursements

Section 3

Other forms of alignment

§ 47. Cheques and transfer orders

§ 48. Electronic design forms

Section 4

Barpayments and safekeeping of valuables

§ 49. Cash payments

§ 50. Cash gain

§ 51. Notes on cash payments

§ 52. Custody of cash

§ 53. Safekeeping of valuables and other security-related matters

§ 54. Foreign means of payment

Section 5

Payment effectiveness

§ 55. Deposits

§ 56. Disbursements

Part 5

Offset

1. Main item

General account for offsetting

§ 57. Principles

§ 58. Accounting principles and accounting standards

§ 59. Accounting documents

§ 60. Billing circles

2. Main piece

Estimate-based offsetting

§ 61. Subject-matter of the settlement

§ 62. Approvals

§ 63. Branches

§ 64. Rights and commitments

§ 65. Claims and liabilities

§ 66. Payments

§ 67. Time demarcation

3. Main piece

Privileges and preloads

§ 68. Subject-matter of the settlement

4. Main piece

Stock and Performance Accounting

§ 69. Subject-matter of the settlement

§ 70. Estimates of receivables, liabilities and payments

§ 71. Claims and liabilities of future financial years

§ 72. Revenue and expenditure not effective

§ 73. Time demarcation

5. Main piece

Secondary Accounts and Side Recordings

§ 74. Person Account Management

§ 75. Shareholdings, shares, financial liabilities and liabilities

6. Main piece

Cost and benefit calculation

Section 1

§ 76. Scope

§ 77. Subject matter and principles

Section 2

§ 78. Cost calculation

§ 79. Cost Card Groups

§ 80. Cost types

Section 3

§ 81. Cost center invoice

§ 82. Default Model

Section 4

§ 83. Performance Accounting

§ 84. Performance Definition

§ 85. Performance Capture

§ 86. Power calculation

Section 5

§ 87. Organization

§ 88. Cost and Performance Accounting Guide

7. Main piece

Settlement at the cash registers and paying agencies

§ 89. Special arrangements for authorising bodies with cash registers

§ 90. Cash accounting

§ 91. Special arrangements for bodies with paying agencies

8. Main piece

Storage of accounting documents and clearing up of invoices

§ 92. General storage

§ 93. Storage in digital form

§ 94. Physical Storage

Part 6

Internal Check

Section 1

General purpose for internal examination

§ 95. Principles

Section 2

Factual and computational testing

§ 96. Audit Scope

§ 97. Diversion or sampling

§ 98. Entrusted with the examination

§ 99. Determination of factual and computational correctness

§ 100. Determination of inaccuracies

Section 3

Examination in the execution of the building

§ 101. Audit Scope

§ 102. Entrusted with the examination

§ 103. Verification confirmation

§ 104. Request for rectification

Section 4

Review

§ 105. Audit Scope

§ 106. Entrusted with the examination

§ 107. Audit report

Part 7

Transitional and final provisions

§ 108. entry into force

Part 1

General provisions

Subject matter and scope

§ 1. (1) The Regulation regulates the implementation of the federal budget law for federal bodies involved in the management of the federal budget (institutions of financial management). It contains

1.		general provisions in 1. Part,
2.		detailed provisions
a)			on the organisation and tasks of budgetary management in the second part,
b)			for the arrangement in the building in the 3. Part,
c)			on payment transactions in the 4. Part,
d)			to be invoied in the 5. Part and
e)			on the internal examination in the 6. Part and
3.		Transitional and final provisions in the 7. Part.

(2) This Regulation shall also apply where budgetary and accounting tasks for other entities are concerned by the institutions of budgetary management.

(3) As far as in this Regulation the provisions of the Federal Budget Act (BHG), BGBl. No 213/1986, or any other legislation, they shall be applied in their respective versions.

(4) In the case of all personal names used in this Regulation, the chosen form shall apply to both sexes.

(5) Staff within the meaning of this Regulation are persons who are in an upright service or training relationship with the federal government or the accounting agency of the federal government. The service-based design of the employment relationship as a public-legal, private-law or free service-or training-relationship is insignificant.

Procedural rules

§ 2. (1) In order to ensure as uniform as possible a household and accounting system, the Federal Minister of Finance, who pursuant to Section 6 (1) of the Court of Auditors Act (RHG) 1948, can guarantee BGBl. No 144, together with the Court of Auditors, has to provide for an appropriate and as simple as possible a clearing procedure, in addition to the provisions of the Federal budget laid down in this Regulation, further provisions and Arrangements shall be adopted in agreement with the Court of Auditors.

(2) In addition, each budgetary management body may adopt rules and arrangements relating to budgetary and accounting matters in its sphere of action. To what extent the agreement with the Federal Minister for Finance and the Court of Auditors is to be established, determine § 6 RHG and the BHG. For the purpose of producing the agreement, the respective budgetary authority must first refer the matter to the Federal Minister for Finance, who in turn ensures the agreement with the Court of Auditors.

(3) If tasks of financial management are concerned by the tax authorities of the Federal Republic of Germany, the provisions necessary for this shall be laid down by the Federal Minister of Finance in agreement with the Court of Auditors in uniform and separate provisions under To comply with the principles laid down in this Regulation.

Part 2

Organisation and tasks of financial management

Section 1

Institutions and automation of financial management

Institutions of budgetary management

§ 3. (1) Institutions of financial management shall be either arranged or executive bodies (four-eyes principle) in accordance with Section 4 (1) of the BHG and in accordance with the principle of functional separation between the arrangement and the execution in the execution of the building.

(2) In accordance with § 5 (1) of the BHG (German Federal HG), the organs which are to be arranged in accordance with § 5 (2) of the BHG and the authorising bodies according to § 5 paragraph 2 of the German Federal Law of Law (BHG) differ in their budgetary management.

(3) Executive bodies shall be:

1.		the Federal Accounting Agency (hereinafter referred to as "accounting") within the scope of its statutory tasks pursuant to § 2 (1) to (3) of the accounting agency act (BHAG-G), BGBl. I No 37/2004,
2.		the coffers,
3.		the paying agencies and
4.		the economic authorities.

Integrated system of financial management

§ 4. (1) The financial management of the federal government is supported by the use of an integrated information processing system within the meaning of § 4 para. 6a BHG, the following with household accounting system ("HV-System") is called. The HV system will be managed in an appropriate way by the competent budgetary management body. The technical and organisational management is the responsibility of the Federal Minister of Finance. The maintenance and operation of the HV system is based on Art. 1 of the Federal Law on the Bundesrechenzentrum GmbH (BRZ GmbH), BGBl. No. 757/1996, BRZ GmbH.

(2) The HV system shall allow the institutions of budgetary management

1.		the safe and reliable recording and handling of orders in the execution of the building and the secure transfer of the accounting data to the accounting system by means of electronic communications,
2.		the orderly settlement by electronic records, including the safe and orderly storage in electronic form, and
3.		the implementation of payment transactions by credit institutions.

(3) As a system user, only staff who are entrusted with the task of financial management and persons whose system access is required for the care and maintenance of the IT system may be authorised. For the different user groups in the area of financial management, uniform, standardised authorization profiles are to be provided by the Federal Minister of Finance (e.g. household speakers, issuing officers, arrangement, cost accounting, Bookkeeping, payment advisors). The operator has the secure, reliable and protected data access to ensure. To that end, appropriate measures shall be taken, in particular, to ensure that:

1.		only authorized users, whose personal identity and authority are known as to the financial management, can access,
2.		access is generally allowed only if the identity of the respective user can be determined (authentication-eg by entering personal identification features in the system login) and
3.		the access authorisation may, if necessary, be lifted immediately for security reasons.

(4) The Court of Auditors shall be granted access to all data of the integrated system of financial management and automated procedures in accordance with § 5 for the purposes of drawing up the accounts of the Federal Republic of Germany pursuant to § 9 of the RHG.

(5) The allocation and administration of allowances for access to the HV system shall in principle be the responsibility of the Federal Minister of Finance, the concern of these tasks may be transferred to the accounts and to the operator of the HV system. Access rights must be requested in writing by the institutions of the financial management. The request shall be submitted by the staff member and confirmed by the competent service officer. On the occasion of the award of authorization, the required personal data, including the official powers of the user, must be collected with regard to the financial management of the federal government. The user and authorization information is to be saved and ordered in an ordered manner.

(6) If the powers relating to budgetary management are changed in the case of staff members or the conditions for use of the HV system are no longer fulfilled, their access rights shall be amended or revoked. If, on the basis of an existing access authorisation, the security or confidentiality of the household information or the security of the information system itself is at risk, the blocking of the relevant access authorisation shall be immediately time.

(7) In the operation of the HV system, the institutions of the financial management have to comply with the procedural instructions of the Federal Minister of Finance. The form and the setting up of the processes and processes of the processes and how they are to be carried out in detail must be regulated in the HV-Online-Manual or in other procedural rules. The HV-Online-Manual is available to all staff responsible for the tasks of financial management and is available for this purpose in the current version on the intranethomepage of the Federal Ministry of Finance (www.bmf.intra.gv.at). The other procedural rules can be read online in the intranet or in the legal and technical information system of the financial department (findok.bmf.gv.at).

(8) In the main accounting circles, appropriate accounting circuits (financial circles and accounting circles) are to be set up in a corresponding number (§ 75 para. 1 BHG) and ordered accounting (§ § 93 to 97 BHG) in the main constituencies. The number of constituencies and their scope shall be determined by the competent budgetary authority in agreement with the Federal Minister for Finance and the Court of Auditors. On the basis of the definition, it must be ensured that:

1.		the observance of the pre-proposal amounts can be monitored,
2.		the security of the building and the possibility of control of the execution of the building are given,
3.		the requesting bodies shall
a)			Monthly remittantions according to § § 84 to 86 BHG and
b)			Final accounts according to § § 94 to 96 BHG
		, and
4.		the order of accounting in accordance with § 97 BHG and the accounting regulation (RLV) issued by the Court of Auditors in agreement with the Federal Minister of Finance, Federal Law Gazette (BGBl). No. 150/1990.

Automation-supported erasure of tasks and application of automated procedures

§ 5. (1) Where the institutions of the financial management have direct access to the HV system, they shall be responsible for carrying out tasks relating to the financial management of this system. The program functions available in each case may depend on the integration of other IT applications into the HV system (e.g. electronic file system), the use of various software modules (e.g. electronic systems or electronic systems). Material management) as well as the use of different program versions.

(2) Where the conditions for the provision of automation-supported errands in accordance with paragraph 1 are not met for technical, organisational or personal reasons in the case of an institution of the financial management, orders in the execution of the building shall be reserved exclusively for: in writing, these documents must be forwarded in writing (in original form) and secured to the competent executive body. This applies regardless of whether arrangements in the building are transmitted on paper or electronically. In any case, the arrangements for other invalidity must be accompanied by the signature of the authorising officer. The signature is either manually signed by the issuing authority on paper or electronically in the form of a qualified electronic signature according to § 2 Z 3a Signature Act-SigG, BGBl. I No 190/1999. By way of derogation from this, the competent budgetary authority may, within the framework of procedural rules laid down in Article 2 (2), establish for its scope of action,

1.		with which suitable electronic signature are to be signed orders in the execution of the building (eg with the official signature according to § 19 E-Government-Gesetz-E-GovG, BGBl. I No 10/2004),
2.		the extent to which another secure procedure, which ensures the authenticity and integrity of the electronic document transmitted, is to be applied (e.g. electronic file system); and
3.		the way in which supplements in the form of electronic documents are to be connected.

(3) Other applications for information and communication support for financial management (IT applications, such as other systems, procedures, programmes or installations) may only be used in the building of the building if it is used with the aid of the HV-System is technically compatible and the organizational requirements for the application are given. The competent budgetary authority shall:

1.		adopt the procedural rules required for the use of IT applications within the meaning of Article 2;
2.		to ensure system compatibility and documentation of the IT applications used in accordance with paragraph 4. In particular, the principles according to § § 76 and 77 BHG must be observed.

(4) The documentation of other applications as referred to in paragraph 3 is, in principle, the responsibility of the budget management body responsible for the preparation of the IT application and its use. It can also be carried out by the designated program controller. The documentation of the IT application must contain, in particular, the following information for each program version:

1.		task (including programming or purchase order of the responsible institution of financial management),
2.		record structure (description of data input),
3.		Processing rules (control parameters, table settings, etc.) including controls, voting procedures and error handling,
4.		data output,
5.		data backup,
6.		Available Programs,
7.		the nature, content and extent of the programme tests carried out (including test data, test results and verifiable verification of the test results by another IT-based or manual procedure),
8.		Documentation of the program release (including the release of the released program version, release date for new or changed programs, indication of the person (s) authorizing the release).

(5) Where the introduction of a new IT application within the meaning of paragraph 3 or a substantial change in an IT application already in use is intended, a task investigation of the planned To implement the measure. The outcome of the task investigation shall be submitted by the competent budgetary authority to the Federal Minister of Finance. The measures envisaged shall be agreed with the Federal Minister for Finance and the Court of Auditors. The task investigation has to contain in particular:

1.		the description of the task at hand of the initial situation (actual state) and the interaction with other areas of responsibility,
2.		the presentation of the legal situation in force;
3.		the description of the procedure and the position within the financial management (target state),
4.		the proposals for a procedural link with existing IT applications, in particular with the HV system, and any legislation to be amended,
5.		the resources that are likely to be necessary for the development and deployment of the IT application,
6.		a study of the economy in which the expected costs of the IT application (including development, installation, conversion, operating and follow-up costs) and the benefits to be expected are to be presented.

(6) The procedural rules and procedures are to be made available online (Intranet, Internet) in accordance with the technical and documentary possibilities.

Section 2

Bodies to be arranged

Tasks of the budgetary management bodies

§ 6. (1) Without prejudice to their other tasks, the budgetary management bodies shall be responsible for the tasks referred to in Article 5 (3) of the BHG

1.		Calculation of the existing organisational structure of its portfolio in the HV system. For this purpose, all organisational units in their sphere of activity, which are responsible for the income or expenditure management in accordance with the existing legal or administrative regulations, are responsible for the income or expenditure management in accordance with Section 37 (3) BHG. are to apply clearing points in the system (financial bodies).
2.		Establishment of the settlement structure in the HV system. For this purpose, the required accounting accounts are to be set up in the system (financial positions) in accordance with § 37 para. 1 BHG (financial positions) and these are the approved organizational units in accordance with the relevant applicable and binding principles of the building 1.
3.		Settlement of the allocated annual and monthly estimates and their changes (Section 78 (2) of the BHG) in the HV-System in accordance with § 8 (1) (1) (1), as well as the monitoring of the compliance with the pre-limit amounts.
4.		Preparation of the monthly remittantions (§ § 83 ff BHG) and final accounts (§ § 93 ff BHG), including the necessary consolidation measures and the explanation or justification of the results.

(2) The tasks enumerated in paragraph 1 shall be provided by the household officers appointed by the budgetary management bodies pursuant to Section 5 (5) of the BHG (German Federal Office for the Budget Management).

(3) Where individual tasks are transferred to an authorising institution in accordance with Article 5 (2) (2) of the Federal Law of the European Union (BHG), it is necessary to establish with which institution the authorising body has to be taken into account.

Tasks of the referring bodies

§ 7. (1) In accordance with Section 5 (4) Z 2 to 4 of the BHG, the referring institutions shall be responsible for the

1.		the issuing and revocation of orders in the execution of the building, where revenue is to be accepted, expenditure is to be made or a reservation has to be made which alter the result in the transfer of accounts;
2.		the justification and cancellation of allowances and claims, as well as the obligations and liabilities of the federal government,
3.		the arrangement of the inflow and outflow of the components of the federal assets or foreign assets.

(2) In the performance of the tasks referred to in paragraph 1, the referring bodies shall also have to make the necessary investments if subsequent changes-such as in the person of the payer/receiving person or in the stock of Payment entitlements/obligations-enter (e.g. at the opening of bankruptcies, compensation or abandonment proceedings, in case of foreclosures, arrests and pleadings).

(3) Statements may, in principle, be reimbursed or received only in writing if they have any effect on the birth of the person (written offer). Correspondence relating to correspondence shall be duly documented:

1.		Incoming documents which have an effect on the building (e.g. invoices) must be endorsed by the Receiving Section with an entry note from which at least the position and date of the arrival must be visible. The documents shall be forwarded immediately to the relevant organisational unit, which shall be considered for the examination of the document to its regularity. In the case of paper documents, which are electronically mapped (scanning) and further processed in electronic form after the one-long process, or in the case of documents which are already in electronic form, the basic data of the input piece are also available. (provider, subject, references, supplements, etc.) to be registered. The electronic recording of physical input may not be carried out by appropriate staff.
2.		Written documents which have an impact on the building (e.g. orders) must be forwarded by the office of departure, together with the handling information, to the responsible organizational unit, which is responsible for the proper use of the document in the Consideration is given.

(4) In the event of the technical and organisational requirements, the procurement of deliveries and services in the HV system shall be carried out in a way that is supported by automation. The extent to which the federal organs of the Federal Republic of Germany (BB-GmbH) are responsible for the commissioning of supplies and services are determined by the BB-GmbH-Gesetz, BGBl. I n ° 39/2001, and the regulations adopted by the Federal Minister of Finance on the basis of this Federal Law. If such an obligation exists and the goods and services are provided in an electronic catalogue and order system, the Federal Institutions of the Federal Republic of Germany shall have one of the Federal Minister of Finance in agreement with the The Court of Auditors is to use the IT application released by means of a directive. In the case of an order value of more than € 400 (including VAT), the ordering process must, in any case, even if the conditions mentioned in the first sentence are not available, comprehensible and written in writing, documented in the documents (e.g. in German). ) and are billed by a central note in the HV-system.

(5) Each payment claim and each payment obligation shall be checked by the competent institution for its reason and amount in accordance with Section 90 of the Federal Civil Service Act (BHG). The factual and computational correctness must be confirmed in writing.

(6) The requesting institutions shall immediately pass on the payment and settlement data required for the orderly settlement and settlement of payment transactions to the executive body. They must also ensure that the implementing bodies are provided with the necessary documents (business pieces, documents and other documents) necessary for the proper and timely execution of the documents.

(7) The institution shall be responsible for the establishment of cash registers, paying agencies and economic entities in accordance with § § 8, 9a and 10 of the German Federal HG Act (BHG).

Obtaining the tasks of the executive bodies by means of regulatory bodies

§ 8. (1) On the basis of Article 4 (6a) of the BHG, the following tasks of the executive bodies may, in the context of the financial management, be concerned by the bodies themselves:

1.		If the technical-organizational requirements are available and the ordering body is directly connected to the HV system,
a)			the budgetary management bodies in accordance with § 6 (1) (3) with regard to the annual and monthly estimates of the annual and monthly estimates and their amendments (Section 78 (2) of the BHG), and
b)			the competent authorities in respect of rights and obligations within the meaning of Section 78 (4) of the BHG
		carry out the settlement.
2.		If the technical and organisational conditions are met and the institution issuing the order is equipped with a means of payment, which allows the payment of payments on the spot (e.g. credit card), disbursements from the competent authorities may be made by the competent authorities. to be concerned by the institutions themselves.
3.		If claims or payment obligations are determined in an automated procedure (e.g. fixing and levying of charges, calculation and payment of compensation of cash benefits for the active federal staff as well as for the payment of cash benefits). Cash benefits, cash benefits under the Law on Bezügegesetz, BGBl. No 273/1972, the Law of the Victims ' Welfare Act, BGBl. No. 183/1947, the War sacrificial Supply Act 1957-KOVG 1957, BGBl. No. 152, the Heerespensions Act-HVG, BGBl. No 27/1964, the Employment Insurance Act 1977-AlVG, BGBl. N ° 609), deposits and disbursements may be made by the competent authorities concerned by means of the commissioning of credit institutions themselves (e.g. ADV implementing order).

(2) In the cases referred to in points (1) (2) and (3), where payment transactions are concerned by the competent authorities themselves, they shall also ensure that the amounts of money are properly invoied, while maintaining the security of the security of the goods. and to ensure the control function of the executive bodies.

Infanity provisions

§ 9. (1) In accordance with Section 4 (7) of the German Federal Law of Law (BHG), the performance of tasks of the financial management may be entrusted to staff members only if the full unease and security of the security are guaranteed.

(2) A staff member shall be a member of the staff if he or she is connected by a family or economic close relationship with the person with whom the federal government is in a legal relationship to which he/she is based, if he himself/she is a personal person. or have an economic interest in this legal relationship, or if there are other reasons that are likely to cast doubt on its full unpartiality.

(3) It is also necessary to have a competent authority if he or she is in a family or economic close relationship with that person who checks the case for factual and computational correctness.

(4) In the event of a partiality, the staff member shall inform his superiors. The superiors shall then entrust another servant with the task of ensuring that he has a full unpartiality.

(5) A staff member shall be dismissed as soon as possible from the performance of tasks of financial management if there is evidence of a risk to the safety of the building.

Incompatibility provisions

§ 10. (1) The examination and confirmation of the factual and computational correctness, on the one hand, and the underproduction of the order, on the other, by the same staff member, shall be incompatible provided that it relates to the same situation and not to the case of the same official Exception in accordance with § 98 (2). This also applies to electronically manufactured orders.

(2) In addition, a budgetary authority may adopt an incompatibility provision in its sphere of action, which provides that, when an electronic order is issued, the arrangement and the release of the order shall be recorded in the HV system must not be carried out by the same staff member. It is also possible to establish limits of value, up to which level the recording and release by the same staff member is permissible.

Section 3

Accounting

Organisation and tasks of accounting

§ 11. (1) Accounting tasks are the responsibility of the accounting department. Pursuant to § § 6 (3) and (7) (6) of the German Federal Law of Law (BHG), more detailed provisions on accounting shall be adopted below.

(2) The accounting department, which in accordance with Section 6 (2) of the BHG is bound to the orders of the relevant competent institution in the performance of the statutory tasks, operates directly with the referring organ.

(3) In the case of the internal organisation of accounts, care must be taken to ensure that staff who are responsible for the financial management of the Federal Government are fully committed and that there is no incompatibility between them.

(4) Written orders, which are considered to be physical input items in the accounts, shall be recorded in an input book with the date of receipt. In the case of electronic broadcasts, the date of receipt shall be recorded separately only if this is not supported by system support.

(5) The recording of physical input in the electronic file system (scanning) must not be carried out by staff carrying out accountancy activities.

Order, collection, recording and transfer of accounting data

§ 12. (1) The accounting department is responsible for the order, collection and recording of the settlement data and its disclosure, insofar as this is not carried out in accordance with § 8 of the ordering institution itself. In accordance with § 26 BHAG-G, the bookkeeping has to be used for the errands of these tasks of the HV-system.

(2) The accounting department is responsible for

1.		the granting and administration of allowances for access to the HV system in accordance with section 4 (4),
2.		the replacement of orders in the execution of the building in place of the competent institution (replacement arrangements) in accordance with § 34,
3.		the vote of the stock of payment appropriations with the revenue and expenditure which are effective and ineffective at the end of each month pursuant to Section 83 (3) of the Federal Law of the Federal State (BHG)
4.		the management of the accounts for the settlement of assets and accounts according to § § 69 et seq.,
5.		the management of accounts for the management of persons accounts in accordance with § 74,
6.		the management of secondary orders (e.g. federal holdings, performance of tasks in accordance with § 101 para. 4 BHG),
7.		the reconciliation of bank accounts (sub-and secondary accounts and other accounts of credit institutions);
8.		the storage of the accounting documents and prescriptions according to § § 92 et seq.

Monitoring of compliance with the pre-proposal amounts and testing in the execution of the building

§ 13. The accounting department is responsible for the monitoring of compliance with the pre-proposal amounts and the examination in the execution of the building (§ 7 para. 1 Z 2 and 5 in conjunction with § 91 BHG). In the event of a persevering, the accounting department has to fulfil its obligation to report to the Court of Auditors and the Federal Minister of Finance. The more detailed provisions for the examination in the execution of the building are contained in § § 101 ff.

Preparation of final accounts

§ 14. (1) The accounting department is responsible for preparing the annual financial statements (§ 7 paragraph 1 Z 3 BHG).

(2) The booking of the settlement data in the respective constituencies shall be made in full and in good time, that the final accounts to be set up pursuant to § § 93 to 96 BHG can be drawn up.

(3) In order to prepare the preparation of the final accounts, the settlement data shall be limited in time in accordance with the provisions of § 52 BHG. In order to prepare the completion of the calculation of the stock and the profit, the conformity of the accounts with the actual stocks, which are determined by the economic authorities by inventory inventory, is to be checked and the the corresponding closing bookings.

(4) Open business cases (open items on the personal accounts) must be checked continuously for their topicality and correctness. This shall apply in particular to the monitoring of payments and advance payments. Incorrect or inadmissible balances of the past year shall be corrected in cooperation with the referring organ at the latest within the respective expiry period in accordance with § 52 BHG.

Settlement of payments

§ 15. The accounting department is responsible for the settlement of payment transactions (§ 7 para. 1 Z 4 BHG), in particular the cashless payment transactions. The settlement of cash payments and the receipt of payments by debit card, credit card or such equivalent forms of payment is the responsibility of the accounting department only in the case of a related agreement with the referring institution. in accordance with Section 7 (2) of the German Federal Law The more detailed provisions for the implementation of payment transactions are contained in § § 37 ff.

Carrying out the verification

§ 16. The accounting department is responsible for the investigation (§ 7 paragraph 1 Z 5 in conjunction with § 92 BHG). The accounting department has to draw up an examination concept for the performance of the audit work, in which, in particular, test standards, test procedures and the preparation of the test reports are determined. The more detailed provisions for the inspection are contained in § § 105 ff.

Monitoring of maturity

§ 17. (1) The accounting department is responsible for supervising the performance of the Federal Government's claims and liabilities on the basis of its due date (§ 7 sec. 1 Z 6 BHG).

(2) The accounting department has to monitor the maturity of the Federal Government's claims in compliance with any payment facilities which have been granted pursuant to § 61 BHG. In the event of non-compliance with a claim at the specified date of payment, this shall be required by the person responsible for payment, unless otherwise determined by the regulatory body. If the reminder remains unsuccessful, this shall be brought to the attention of the institution issuing the request without delay.

(3) Accounting has to pay the expenditure by the due date, with the best possible use of payment favors. Payments ordered, which could not be completed in spite of the expiry of the payment period, or debts which cannot be fulfilled within the time limit for payment, shall be brought to the attention of the institution which is to be arranged.

Measures to be taken in connection with the setting up and charging of cash registers and paying agencies

§ 18. (1) The accounting department is responsible for the instigation of necessary measures in connection with the erection and release of cash registers and paying agencies (§ 7 para. 1 Z 7 BHG).

(2) As soon as the accounting department receives notification of the establishment or release of cash registers or paying agents, the accounts required for the settlement must be opened in the HV system, or . Newly established posts shall be taken into account in the planning for the conduct of the review. Whereas, with a view to cooperation between accounts and the other exporting institutions, the accounting system shall have a consultative and coordinating role;

Collection of cash registers and paying agencies

§ 19. The accounting department is responsible for the transfer of the settlement data from the cash and payout statements (§ 7 paragraph 1 Z 8 BHG). The accounts transmitted by the cash registers and paying agencies shall be recorded in the HV system.

Infanity provisions

§ 20. The same provisions shall apply to the impartiality as for the arranging bodies in § 9. Furthermore, staff members of the accounting department are to be excluded due to the fact that they are connected either to the issuing authority or to the person who has confirmed the factual accuracy by a family or economic close-up.

Incompatibility provisions

§ 21. (1) The collection of an arrangement (e.g. lack of system access of the ordering institution, replacement arrangement) by the accounting, shall be ensured, that the collection and release of the arrangement on the one hand and the booking of the arrangement on the other hand are not carried out by the same staff. Excluding bookings relating to allowances and obligations as well as non-cash bookings in the inventory and income statement.

(2) If personal accounts are newly created or existing personal accounts are changed, it is necessary to ensure that these personal accounts are not released by those staff for the payment transactions which these personal accounts themselves have created, or changed.

(3) It is necessary to ensure that payments are not made by the same staff members who have made reservations in the case of the case. It is also necessary to ensure that payments are not made by those staff who have ordered the payments in question by means of a replacement order (§ 34).

(4) The verification in the context of the internal audit may not be carried out by officials who have contributed to the settlement of payment transactions or to the settlement of the referring institution concerned.

(5) The accounting shall ensure the incompatibilities referred to in paragraphs 1 to 4 by means of organizational stipulations. In this connection, the accounting department can support the technical and organisational conditions of the HV system, in particular in those cases in paragraphs 1 to 3, in which the functional separation between the arrangement and the design in the course of the building is performed. on the basis of the four-eyes principle (§ 3 (1)).

Section 4

Cash registers, paying agencies and economic centres

Organisation of the coffers

§ 22. (1) On the basis of Section 8 (5) of the German Federal Law of Law (BHG), the following provisions shall be adopted for the organisation of the coffers

(2) The cash register shall be placed directly under the head of the authorising institution. A treasury manager is to be ordered for the management of the cash register. In the case of cash registers with less than three cash-in-office staff, the head of the authorising institution may, with the agreement of the budget-management body, be responsible for the management of the cash register.

(3) Tasks of the audit and settlement (accounting officer) as well as the payment transactions (cashier) may not be carried out by the same employee-the incompatibility and incompatibility provisions of the accounting department shall apply (§ § 20 and 21) sensual. The staffing level of a cash register must at least ensure that the audit and transfer activities on the one hand and the implementation of payment transactions on the other hand are performed separately in an organisational way. In the case of cash registers of less than € 50 000 per year, exceptional provisions may be adopted with the agreement of the competent budgetary authority.

(4) In the division of business and personnel, which is to be issued in writing by the instructing institution with which the authorising institution is in a settlement relationship, the tasks of the cash manager, the accounting officer or the accounting officer shall be the responsibility of the person responsible for the transfer of the duties. the audit and settlement office and the cassifier, the payment authority. In particular, the following rules of competence shall be adopted:

1.		the management of the clearing-up of accounts,
2.		Examinations in the execution of the building,
3.		Call for the correction of orders and notification in the case of the persevering,
4.		monitoring of compliance with debt requirements and debt,
5.		the implementation of cash payments,
6.		the making of individual contracts to credit institutions;
7.		the right to draw up the accounts established with credit institutions;
8.		Power to remove and undercover replacement orders,
9.		Power to audit contracts awarded to credit institutions,
10.		Create the cash statement,
11.		Guide to the key directory,
12.		Key storage for cash boxes,
13.		Safekeeping of valuables and other security-related matters
14.		Custody of signature samples and other authorization characteristics,
15.		Guidance of the final storage,
16.		Representation rules.

Tasks of the coffers

§ 23. (1) On the basis of Section 9 (5) of the German Federal Law of Law (BHG), the following provisions shall be adopted for the tasks of the coffers.

(2) The order, collection and recording of the settlement data (§ 9 para. 1 Z 1 BHG) shall be the responsibility of the cash registers. The conversion rates are to be carried out in accordance with § 89.

(3) It is the responsibility of the coffers

1.		the management of the clearing operations for the financial statements and for the calculation of the stock and performance of the assets,
2.		the storage of the accounting documents and records;
3.		the reconciliation of the cash and bank accounts on the secondary accounts and other accounts in the credit institutions;
4.		the issuing of orders in the execution of the building in place of the competent institution (replacement arrangement) in accordance with § 34.

(4) It is the responsibility of the cash registers to monitor compliance with the pre-payment amounts within the framework of the expenditure framework, which is allocated monthly or annually, and the examination in the execution of the building (§ 9 para. 1 Z 2 and 5 in conjunction with § 91 BHG). In the event of a persevering, the cash register shall be responsible for reporting to the Court of Auditors and the Federal Minister of Finance by way of the competent budget management body. The more detailed provisions for the examination in the execution of the building are contained in § § 101 ff.

(5) It is the responsibility of the cash registers to prepare the cash statements and to transfer them (§ 9 para. 1 Z 3 BHG). For the preparation of the cash statements in accordance with § 87 BHG, the settlement records are to be concluded monthly and the settlement results should be forwarded to the accounting department. The more detailed provisions for the acceptance of the cash settlement are contained in § § 89 f.

(6) The cashbox is responsible for the settlement of payment transactions (§ 9 para. 1 Z 4 BHG). The more detailed provisions for the implementation of payment transactions are contained in § § 37 ff.

(7) It is the responsibility of the treasuries to monitor the performance of the federal government's claims and liabilities in accordance with its due date (§ 9 para. 1 Z 6 BHG). The same provisions apply as for accounting (§ 17).

(8) The safe custody of the means of payment and the valuables (§ 9 para. 1 Z 7 BHG) is the responsibility of the coffers. The more detailed provisions for safekeeping are contained in § § 52 f.

Organisation and tasks of paying agencies

§ 24. (1) In accordance with Section 9a (4) of the German Federal Law of Law (BHG), the following provisions shall be laid down for the paying agencies.

(2) The paying agencies shall be responsible for:

1.		the settlement of cash payments and the receipt of payments by debit card, credit card or similar forms of destimations,
2.		Record the deposits and withdrawals in the accounting records and with the accounting and/or the accounts. Payment of the payment,
3.		to keep the means of payment and the valuables passed on it.

In the context of the regulation of the tasks of the paying agency, the competent authority shall, in particular, determine:

1.		what types of expenditure may be carried out,
2.		the amount of cash to be paid on a case-by-case basis or on a monthly basis,
3.		the date on which the accounts were held, or Payment is to be deducted,
4.		who is specifically named by the staff to obtain cash payments.

(4) The establishment or dismissal of a paying agent shall be notified without delay to the accounts.

(5) All documents relating to the payment of cash payments shall be made in the paying agent until they are settled by the accounts or by the accounts, respectively. Store the box.

Organisation and tasks of the economic authorities

§ 25. (1) In accordance with Section 10 (4) of the German Federal Law of Law (BHG), the following provisions shall be laid down for the economic authorities.

(2) The administration of the immovable and movable federal assets and the foreign assets in the custody of the Federal Government shall be the responsibility of the economic authorities, with the exception of those parts of the assets held by the accounts, the cash registers or the paying agencies. Management is transferred. In carrying out this task, the Economic Centre shall carry out the care and maintenance of such assets, the keeping of records of them, their whereabout and their changes (subject-matter accounts) and the taking of regular recurrent inventories to determine the conformity of the actual stocks with the records (inventories).

(3) In the case of the referring organs or parts of those who, on account of their particular tasks, supervise financial components of the Federal Government, the tasks assigned to the economic authorities pursuant to § 10 BHG are to be provided with this.

(4) In the performance of the tasks assigned to it, the economic body shall be bound only by the orders of the institution with which it is responsible, the tasks of which it shall carry out; it shall be entitled to direct correspondence in this case.

(5) The orders of inflow and outflow of those assets which are to be administered by the economic agency pursuant to § 10 para. 2 BHG shall be carried out by it and-unless the assets are intended for immediate consumption-in to record asset records.

(6) In order to initiate the exchange of material goods as provided for in Article 58 (4) of the BHG, the economic body shall disclose to the referring institution those elements of the federal assets which, in their opinion, are to be carried out in order to fulfil the tasks of the referring institution. are obviously no longer needed.

(7) The tasks of the economic authorities contained in the aforementioned provisions shall be implemented in directives which, in accordance with § § 56 (4), (57) (4) and (58) (5) BHG, by the Federal Minister of Finance in agreement with the Court of Auditors. are adopted.

Part 3

Arrangement in the course of the building

Section 1

General purpose of order in the execution of the building

Principles

§ 26. (1) In accordance with Section 70 (1) of the German Federal Law of Law (BHG), the following provisions shall be laid down for the order in the execution of the building.

(2) In accordance with Section 67 (1) of the Federal HG Act (BHG), executive bodies may, in principle, accept revenue or pay expenses, carry out accounts and accept or deliver goods only on the basis of an order by the competent institution. An arrangement in the execution of the building is to be granted in the following cases:

1.		If an entitlement or obligation within the meaning of § § 78 (4) and (79) BHG is justified or envisaged and the requesting institution, in the absence of a direct link to the HV system, does not have any appropriations in the settlement notes as in the case of the § 8 para. 1 Z 1 lit. b provided for itself, the central note shall be made by means of a written order.
2.		If a claim or guilt in the sense of § § 78 (5) and 79 BHG is to be offset, the following payment shall be accepted or rendered and this payment shall be offset accordingly, an acceptance order or payment order shall be issued.
3.		If a rebooking is to be made in the conversion charges which changes the result in the conversion charges, the rebooking must be made by settlement arrangement.
4.		If things are to be accepted or handed down, the entry or departure in the invoice descriptions must be made by means of an entry or departure arrangement.

(3) Orders in the execution of the building shall be issued by the competent organs without delay as soon as the facts of the case are based on the facts of the case (Section 67 (3) of the Federal Act of Law) and shall be passed on to the competent executive body. If the underlying facts of the case change, if the payment obligation changes somewhat, the payment obligation is completely cancelled, a third party agreement on the assignment of the receivables (Zession) will be received or a new order is to be issued without delay.

(4) The regulatory bodies shall ensure that the revenue and expenditure to be appropriated are the allowances and claims to which the revenue is based, as well as the obligations and liabilities to which expenditure is based on the expenditure. The time when the intake is infused or The offflow of the issue in the conversion records is already recorded.

(5) Where the agreement with the Federal Minister of Finance or with the competent budgetary authority has been established on the basis of the budgetary provisions in respect of a case of building, this shall be done by indicating the date and time of the budget. Number of files in the arrangement.

(6) In the case of an orderly settlement, a number of amounts may also be ordered to be executed, in particular if recurring payments (e.g. instalments or other subamounts) are to be accepted or to be made available, or if more than one settlement account is charged at the same time.

(7) The allocation of payment and settlement amounts to a number of orders in order to circumvent fixed limits shall be inadmissible.

Power of order

§ 27. (1) For the purpose of obtaining an order in the execution of the building within the meaning of § 67 BHG, the following shall be authorized:

1.		the head of the institution responsible, and
2.		Staff members who have been appointed by the head of the issuing body in writing in accordance with Section 67 (2) of the Federal German Federal Law of Procedure. The power of arrangement may be restricted to certain estimates, items or limits of the amount.

(2) The power of order has to contain the name of the authorising officer, the extent of the power of order and a subwritten sample of the authorising officer. If the issuing authority is exercised in an electronic procedure as a substitute for handwritten subproduction by releasing the order, a suitable feature for user authentication is in place of the subscript. .

(3) The determination of the power of order and any changes to be made shall be brought to the attention of the competent executing institution in writing without delay.

(4) In addition to the correctness of the ordered accounting data, the arrangement empowered by the issuing authority shall also confirm the correct arrival of the order, in particular the fact that:

1.		the verification of the factual and computational correctness has been carried out,
2.		the rules on incompatibility and incompatibility have been complied with and
3.		the pre-proposal amounts are complied with.

Section 2

Forms of arrangements

Written order

§ 28. (1) Orders in the execution of the building must be made in writing within the meaning of Section 5 (2), subject to § 29, and must be signed by the issuing authority, stating the date.

(2) Written orders must be made handwritten on paper. The signature may also be signed by the authorising officer electronically in the form of a qualified electronic signature according to § 2 Z 3a SigG, BGBl. I No 190/1999. In accordance with Section 5 (2) in conjunction with Section 2 (2), the budgetary management body may determine its own procedural arrangements with regard to the application of an electronic signature.

(3) Written arrangements must be made in a permanent and legible form. Changes may only be made in such a way that the original information remains legible and the date and the person who carried out the change can be determined (e.g. by adding the date and the signature). No changes may be made to the receiving and its bank details, to the payer and to the amount of the payment. Where appropriate, a new order must be given and the original order to be withdrawn.

(4) Written orders shall be transmitted to the accounting department and shall be duly recorded in the HV system by the accounting system. On the written arrangements, which are recorded in the system and on the underlying physical receipts, the reference number under which the arrangement is detected in the HV system is to be noted.

Electronic arrangement

§ 29. (1) The writing of arrangements shall not be required if the regulatory body is directly linked to the HV system, the accounting data in that system is correctly recorded by means of the corresponding input masks and by means of the electronic means Communication is passed on to the accounting department.

(2) The electronic arrangement referred to in paragraph 1 shall be released by the issuing authority in the HV system. The release brings about the electronic production of the arrangement. The date of release and the user ID of the issuing authority shall be recorded in an unalterable manner, as is the case with all other enforcement steps in the HV system. The approval of the arrangement in the HV system by the issuing authority replaces the latter's signature.

(3) The reference number under which the arrangement in the HV system is detected is to be noted on the underlying documents.

Section 3

Type and content of arrangements

Middle note

§ 30. (1) In order to arrange for the settlement of an entitlement or obligation pursuant to § 64 with the participation of the accounting department, a middle note shall be arranged in written form in accordance with § 28. Notice of payment shall also be arranged if, on the basis of § 49 (1) BHG, performance obligations are established or are envisaged between institutions of the Federal Government.

(2) The settlement of allowances or obligations pursuant to § 68, the obligation to provide a service in part or in full only in future financial years, shall also be ordered by means of a central note. The arrangement shall specify the partial amounts to be paid for each financial year, so that these sub-amounts can be booked in the constituency of Vorauthorizations and pre-loadings in the phase field authorization or obligation. Where a fixed-term permanent-debt ratio is based, the amounts to be paid to each financial year shall be indicated for the duration of the entire duration of the period. Where an indefinite permanent debt ratio is based, only the amounts to be paid to the current and the four subsequent financial years shall be indicated.

Acceptance order and payment order

§ 31. (1) acceptance or payment orders are to be granted for the settlement of claims or liabilities pursuant to § 65. In addition to revenue and expenditure of the Federal Republic of/to third parties, this includes payment entitlements or payment obligations on the basis of remuneration for services provided by the Federal Institutions to one another in accordance with § 49 para. 1 BHG and credit transfers of the Federal Institutions to other organs of the Federation, provided that they are provided for by law. Furthermore, acceptance or payment orders are to be issued if revenue or expenditure is to be accepted or made, which is not budgeted pursuant to Article 16 (2) (2), (2) and (4) to (8) of the BHG (replacement claims/indebted debt). Payments).

(2) An acceptance or payment order must also be issued for the settlement of claims or liabilities on the basis of payment entitlements or payment obligations, which are to be offset in accordance with Section 80 (4) of the Federal German Federal Law of Germany (BHG) without any additional financial statements.

(3) Accepting and payment orders shall be equal to both a payment order and a settlement order.

1.		With an arrangement of acceptance, the executive body shall be assigned in a
a)			to offset the payment entitlement in the order as a claim;
b)			to accept payment for the repayment of the claim; and
c)			the redemption as payment is to be offset.
2.		With a payment order, the executing institution shall be charged in a
a)			to charge as debt the payment obligation specified in the order,
b)			to pay the payment for the repayment of the debt; and
c)			the redemption as payment is to be offset.

(4) Acceptable or repayment orders shall in principle be adopted in electronic form in accordance with § 29. For this purpose, the payment and settlement data must be recorded and released in accordance with the input mask provided by the HV system. If the issuing of acceptance or payment orders in electronic form is not possible due to a lack of direct connection to the HV system, these are to be issued in written form according to § 28.

(5) In the case of payments, advance payments and other accounting cases subject to accounting requirements, the settlement of a claim or debt must first be arranged at the appropriate level. On the occasion of the settlement, which is to be made within three years pursuant to § 78 (9) BHG, a further arrangement is to be granted. In this order, the deposit, advance payment or other partial payment shall be taken into account accordingly.

(6) In the case of loans granted, the payment order for the lending of the loan to the borrower shall be subject to an arrangement of acceptance with the agreed repayment amounts.

(7) Periodic recurring payments of equal amounts (e.g. rents) may be assigned by means of a permanent arrangement (permanent or permanent payment order), either in electronic form in accordance with § 29 or in the absence of a direct link to the the HV system can be issued in written form in accordance with § 28.

(8) In cases of dismissive payments, the settlement of a claim or guilt is to be ordered as a substitute (replacement request or debt). Replacement debt):

1.		Repayment of income or expenses (credits, repayments and allowances in accordance with § 16 para. 2 Z 1, 2 and 4 to 7 BHG and repayment pursuant to § 60 BHG)-the settlement shall be ordered in accordance with § 78 (7) BHG on that pre-stop account on which the original payment has been billed effectively. In the event that this pre-stop account is no longer provided in the current Federal estimate, the opening of this account must be initiated in accordance with Section 48 (5) of the Federal Constitutional Court (BHG).
2.		Repayment of mediation expenses for another institution pursuant to § 50 BHG-for the settlement, Z 1 shall apply in accordance with the provisions of § 24 BHG, the order shall be made in such a timely manner that the Repayment and the associated income in accordance with § 78 para. 8 BHG are charged in the same financial year.

(9) The settlement of claims or liabilities in accordance with § 68, which are to be either partly or wholly to be raised or made in future financial years, shall also be ordered by means of acceptance or payment orders. The arrangement shall specify the partial amounts to be paid for each financial year, so that these sub-amounts may be booked as pre-authorizations or pre-loadings in the phase-field receivability or debt. Where a fixed-term permanent-debt ratio is based, the amounts to be paid to each financial year shall be indicated for the duration of the entire duration of the period. Where an indefinite permanent debt ratio is based, only the amounts to be paid to the current and the four subsequent financial years shall be indicated.

(10) In the case of revenue or expenditure, the amount of revenue or expenditure to prior to any such arrangement, the authorisation of an acceptance or payment order shall be immediately obtained.

Settlement Order

§ 32. (1) settlement arrangements shall be issued if:

1.		payments are to be rebooked effectively (e.g. rebooking between pre-stop accounts) or
2.		, revenue or expenditure (e.g. deposits, seizures) shall be collected or spent in an effective and effective way.

(2) In principle, settlement arrangements shall be adopted in electronic form in accordance with § 29. For this purpose, the billing data must be recorded and released in accordance with the input mask provided by the HV system. If the issuing of acceptance or payment orders in electronic form is not possible due to a lack of direct connection to the HV system, these are to be issued in written form according to § 28.

To-and-departure

§ 33. (1) The arrangement for the acceptance or delivery of goods shall, in principle, be carried out in writing by the issuing institution by means of an access or departure arrangement, it being sufficient for documents to be submitted to the business case from which the necessary documents are to be submitted. Content as set out in paragraph 2. In urgent cases, the access or departure order can be issued orally and immediately after delivery in writing.

(2) The arrangement for the acceptance or delivery of goods shall contain the following information:

1.		description of the goods and their quantity, as well as in the case of access to the goods, provided that they do not emerge from the documents which have been provided, as well as any deficiencies in the defect,
2.		Supplier or delivery recipient,
3.		the place and the time of delivery,
4.		the date and signature of the authorising officer,
5.		Information on the facts of the case (e.g. excretion due to useless, non-material exchange).

(3) The provisions of para. 1 and 2 shall also apply to the acceptance and compliance of valuables which are to be taken over for safekeeping (e.g. savings certificates, value stamps).

Section 4

Derogations

Delegation of powers of order to the executive body

§ 34. (1) In certain cases, pursuant to Section 68 (3) (2) of the Federal HG (BHG), the power of order shall be delegated to the executive body. In such cases, an order may be issued in the form of a building by the competent executive body in place of the institution issuing the order (replacement).

1.		The following revenue and expenditure may be accepted/made and charged on the basis of replacement orders:
a)			charges and fees charged and paid by the taxable person on the basis of existing tax rules,
b)			Removal of charges and contributions, which are to be withheld or additionally to be raised by law in respect of payment, to the respective competent legal entities (payroll taxes, social security contributions, turnover tax, ua.),
c)			the restatement of failed disbursements, provided that the original payment order is unchanged,
d)			Restatement of mispayments,
e)			Good and direct debits in the bank accounts, which are due to debit or recovery orders, as well as the daily sums of the goods and direct debits on secondary accounts, cash withdrawals and cash deposits to strengthen or reduce the Cash stocks in cash registers and paying agencies, check-in solutions, payments by debit and credit cards or similar forms of final payment, unexplained or unpayable deposits or disbursements, profits and losses exchange rate fluctuations, interest income and bank charges,
2.		In addition, the following calculations can be carried out on the basis of replacement orders:
a)			cash and payoff statements,
b)			Rebooking of evidence accounts in bank accounts,
b)			Correction bookings in the inventory and income statement and
c)			Final bookings in all accounting circles, in particular for the preparation of final accounts in accordance with the accounting regulations in accordance with § § 93 et seq. of the German Civil Code (BHG).

(2) Replacement arrangements shall, in principle, be carried out in electronic form in accordance with § 29. The payment and settlement data shall be recorded and released in accordance with the input masks provided by the HV system.

Exceptions to the requirement of an order

§ 35. (1) An arrangement in the execution of the building shall not be required,

1.		to offset the annual and monthly estimates allocated to the competent authorities (authorization within the meaning of Section 78 (2), first sentence, BHG),
2.		To calculate provisions for exorbitum and over-scheduled expenses, expenditure commitments, item balances and any other measures which lead to the increase or decrease of the preliminary amounts (branch within the meaning of section 78 (2) second sentence BHG). and
3.		in order to offset the rights or obligations within the meaning of § § 78 (4) and 79 BHG (BHG), if the requesting institution is responsible for the settlement in the HV-System (Mittelvormerkung) according to § 8 (1) (1) (1) (1) (1) lit. b worried.

(2) Based on § § 68 (3) Z 3 and 69 BHG, a written order may also be omitted outside the HV system if payment amounts and the content of the required settlement are determined in the context of automated procedures within the meaning of Section 5 (3). or be provided. The technical and organisational conditions for this are to be laid down by the competent budgetary authority in procedural rules in accordance with § 2. In particular, the security of payment transactions must be ensured.

Organs to be arranged with cash registers or paying agencies

§ 36. (1) The 3. Part of this Regulation on the arrangement in the execution of the building shall be for:

1.		Authorising bodies for the execution of a cash register, and
2.		Indicative and authorising bodies to the extent that they are to be used for the settlement of the cash payment of a paying agent
shall apply only in accordance with the provisions of paragraphs 2 to 6.

(2) The institutions referred to in paragraph 1 of the financial management shall issue orders exclusively in writing on paper, these arrangements being able to be carried out in a simplified form, by means of the arrangements for the implementation of the payment and the settlement of the accounts. may be provided directly on the document to be used or on a document permanently attached to the document. In the alternative, it is also possible to use form sheets and tamping prints (e.g. "objectively and computationally correct", "arrangement to ...").

(3) arrangements for cash registers and paying agencies must be issued when deposits are to be accepted or payouts are to be paid. The settlement of claims, allowances, debts and obligations does not require any order.

(4) arrangements for cash registers and paying agencies may also be arranged without reference to a person's account.

(5) The arrangements shall contain the following information:

1.		the date of the order;
2.		the name of the institution,
3.		the amount of the deposit or payment,
4.		payer or person with a bank account, provided that no cash payment is made,
5.		competent authority for revenue and expenditure,
6.		Estimates-or the account on which the settlement is to be made;
7.		Payment reason (e.g. dedication, bank account, turnover tax),
8.		Date of arrangement with signature of the authorising officer.

(6) Several similar cash payments, which do not exceed a total expenditure amount of € 100 per month, may be jointly arranged by the institutions referred to in paragraph 1 in an order. The period of validity of the expenditure framework granted shall not exceed one month. All information necessary for the implementation of the payments and their settlement must be included. The total expenditure shall be recorded individually by the executing institution in the notice of enforcement, so that the remaining information for the settlement shall be obtained from this and from the underlying documents. After enforcement of the arrangement or After the expiry of the period of time, the latter shall be brought to the attention of the issuing authority with the relevant documents and shall be confirmed by the latter with the date and the signature.

Part 4

Payment transactions

Section 1

General information on payment transactions

Principles

§ 37. (1) In accordance with Section 73 (1) of the German Federal Law of Law (BHG), detailed provisions for the implementation of payment transactions shall be adopted below.

(2) The settlement of the payment transactions of the Federal Government is, in principle, the responsibility of the accounting, the cash registers and the paying agencies as the competent executing bodies.

(3) The payment transactions shall in principle be handled cashless by the accounting department or by the cash register. Non-cash payment transactions shall be understood to mean all forms of payment in respect of which payment is made via bank accounts established at the credit institutions for the institutions of the Confederation, even if the debtor is responsible for payment of the payment. The person entitled to receive the payment is paid in cash at a credit institution or receives cash by way of an instruction.

(4) Cash payments shall be limited to the extent to which they are necessary. The payment of cash payments is the responsibility of the coffers and paying agencies. Cash payment transactions are to be handled by the accounting department only if it is charged by a budgetary management body in accordance with Section 7 (2) of the Federal German Federal Law on the Solvency of Payments (BHG).

Payment by Due Date

§ 38. (1) Expenditure shall, in principle, be incurred by the executing institution in accordance with its due date. Expenditure may be made before the due date, if this is the result of payment favors (e.g. Skontonachlass). In such cases, payment favors are to be exploited in the best possible way.

(2) Revenue shall, in principle, be required by the executing institution in accordance with its due date and in the light of the payment facilities (suspension, instalment, suspension and cessation of recovery) granted. Unfulfilled requirements of the Federal Government shall be required by the executing institution after the expiry of a two-week period of grace, unless otherwise determined by the competent institution's competent authority (e.g. setting of limits of amount). If the reminder remains unsuccessful, it must be brought to the attention of the requesting institution.

Offset

§ 39. (1) In accordance with § 1438 of the General Civil Code (ABGB), JGS No. 946/1811, the members of the Federal Republic of Germany are entitled to receive claims against the Federal Government and demands of the Federal Government against the same person entitled to receive the same. In accordance with existing regulations and agreements, the claims must be correct (undisputed or unenforceable) and similar (both monetary claims). The maturity of both claims must already be established and no other obstacles may be accepted by the offsetting. The executive body shall examine the existence of the conditions. In case of doubt, the decision of the authorising officer shall be obtained.

(2) exempted from the offsetting are claims of the federal government which originate from assigned payments (statutory, administrative or contractual purpose) or with a repayment obligation in the event of non-compliance with one of the To achieve the payment purpose, condition or obligation is connected (e.g. support).

(3) The Federal Government's payment obligations, which exceed € 7 000 (including VAT), are to be considered for the securing of federal tax claims on a case-by-case basis to a settlement possibility. This should be done in accordance with the guidelines adopted by the Federal Minister of Finance for the EilMessage Procedure.

(4) The receiving authorized person shall be notified in writing about the offsetting. The declaration of settlement to the beneficiary shall be made by the competent executive body.

Agreements with credit institutions

§ 40. Agreements with credit institutions on the implementation of federal payment transactions may only be made by the Federal Minister of Finance. The institutions of the Federal Government, in particular the executive bodies, shall ensure that all staff of their sphere of activity entrusted with the tasks of payment transactions are brought to the knowledge of those arrangements. The agreements with the credit institutions are in the current version online via the Intranethomepage of the Federal Ministry of Finance (www.bmf.intra.gv.at) or in the legal and technical information system of the financial department (findok.bmf.gv.at) can be called up.

Section 2

Giro transport

Accounts for payment transactions

§ 41. (1) In the case of the legal successor of the Austrian Postbank Bank and the Oesterreichische Nationalbank, a main account shall be held for the settlement of the Federal Government's payment transactions.

(2) The main accounts for the credit institutions referred to in paragraph 1 shall be opened for the settlement of cashless payment transactions by sub-and secondary accounts.

1.		Sub-accounts shall be set up for the relevant bodies other than the authorising bodies.
2.		Secondary accounts shall be established for authorising bodies.

(3) The sums of the commodity and direct debits of each subsidiary account are transferred to the respective sub-account, which are transferred to the main account at the same time, so that the sub-accounts and secondary accounts do not have balances. The executing institutions shall be notified by the account-leading credit institution of the debits and direct debits on the sub-accounts and by-accounts by forwarding statements of account. In the account statements of the main accounts, the daily turnover totals of the associated sub-accounts and in the account statements of the sub-accounts are shown the daily turnover totals of the associated secondary accounts.

(4) The opening, closing and other management of the sub-and secondary accounts, in particular the determination of the requirements for the contract drawing (joint or individual drawing) shall be the responsibility of the Federal Minister of Finance in agreement with the competent budgetary authority. The opening of a sub-account shall be initiated on the occasion of the transfer of tasks to the leading institution in accordance with Section 5 (4) of the German Federal Ministry of Education and Development (BHG) in the course of the preparation of the agreement with the Federal Minister of Finance. The opening of a subsidiary account shall be made at the request of the requesting institution, with which the authorising body is in a settlement relationship, by way of its budgetary authority.

(5) In addition to sub-and sub-accounts, other accounts may also be opened with the consent of the Federal Minister of Finance if it requires special local or objective conditions and if the expected levels of guthabas are to be met by the The summary and general availability of the federal funds are insignificant. The requesting institution shall set out the necessary conditions for the opening of the Federal Minister of Finance by means of the relevant budgetary authority.

(6) The opening of any other account for the implementation of payment transactions for a legal entity administered by the Federal Government does not require the approval of the Federal Minister of Finance.

(7) As soon as the conditions for the continuation of an account are no longer fulfilled, account closure shall be made by that institution which has initiated the opening. The closure of other accounts shall include provisions on how to use an all-case balance and how to deal with future payment transactions.

(8) Each account opening or closure shall be subject to the accounts and the opening or closing of the accounts. Notify the affected cashier immediately.

Signatories

§ 42. (1) The accounts (bank accounts) set up by credit institutions for payment transactions may only be provided jointly by two staff members (principle of common drawing). By way of exception, the individual drawing can be approved in the case of cash registers with only one cash desk staff member instead of the common drawing. For the approval of the individual drawing, the requesting institution with which the cash register is in an accounting relationship shall have the agreement with the Federal Minister for Finance and the Court of Auditors by means of the competent budgetary authority. .

(2) In the case of bank accounts, only bookkeeping and cash-register staff may be entitled to sign. In the case of the granting of the right of drawing, consideration shall be given, in particular, to the incompatibility and infestation provisions. The granting of the right of drawing has to be made in writing by the competent executive body. The competent regulatory body shall be immediately informed of the issue.

(3) The provisions of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the present invention are used for the purposes Such accounts shall be subject to orders from the referring institution. The accounting department shall be informed of the provisions taken subsequently.

(4) A signature sample must be stored and secured by each authorized signatory. A further signature sample shall be transmitted to the account-leading credit institution for control purposes. The signatures shall be confirmed in writing by the head of the executing institution and by the head of the institution of the institution by affixing a visa, together with a valid stamp from the office.

Transfer orders to credit institutions

§ 43. (1) Bank transfer orders to credit institutions shall be issued in writing or by electronic banking, provided that this is agreed with the credit institution.

(2) In principle, the personal signature of two authorized signatories is required for the order drawing, whereby transfer orders in paper form must additionally be provided with a valid stamp imprint. If the transfer is initiated by electronic banking, the contract shall be drawn up in accordance with the agreements concluded with the credit institution and in accordance with the guidelines issued by the Federal Minister of Finance for this purpose.

(3) Rejection orders with similar payments (same type of payment, same account, same payment date) may be combined to form a collective order if it is appropriate and serves to facilitate the work. The collective order shall specify the total amount and the number of individual orders. The order drawing in accordance with paragraph 2 is required only for the collection order, and for the individual orders it contains, it can be omitted. With the subproduction of the collection order, the signatories also assume responsibility for the correctness of the individual orders. The unfinished individual orders shall be connected to the collective order. Each collection order issued shall be entered in a proof of use, which shall contain the order number, the order total and the date of the exhibition.

(4) Underbuilt collection and transfer orders shall be forwarded to the respective credit institution.

(5) In the case of written collection and transfer orders, the forms made available by credit institutions shall be used. Only one order set is to be used for each order. The orders shall be issued continuously in the order of the pre-printed order numbers. Changes to the orders shall be inadmissible, unusable orders shall be destroyed in the presence of two signatories and shall be confirmed in the proof of use. Order fittings shall always be available to maintain payment transactions in the event of a failure of the electronic banking system.

(6) If, after a contract has been sent to a credit institution, but before its execution or before the due date of maturity, it is clear that a payment is not to be made, the corresponding individual contract or, where appropriate, the Collection order to be revoked. The revocation shall be made at the credit institution, in the case of disbursements by post offices (cash statements) also at the issuing post office. The revocation shall be made in writing and shall be made in a cheque form. In particularly urgent cases, revocation by means of communication (e.g. telephone, fax) against subsequent written confirmation shall be admissible. The observance of the revocation shall be monitored in an appropriate manner by the accounting department or the cash register. The revocation of a collection order must be noted in the proof of use. If the execution of the revocation leads to a credit on the account at the account leading credit institution, the corresponding amount shall be treated as a repayment.

ADV Implementing Order

§ 44. (1) If payment claims or payment obligations are determined in an automated IT procedure and the results are forwarded by an IT service provider within the meaning of § 11 BHG to the credit institution for payment execution, shall be carried out directly and by means of an ADV implementation order. The data necessary for the implementation of automated payment transactions shall be processed and shall be forwarded in the form of a data collection which is machine-readable for the credit institution.

(2) An ADV implementing order shall be submitted by two officials responsible for the processing of the data (common drawing) of the IT service provider and shall be transmitted to the credit institution. The two signatures confirm the correctness of the data processing in the sense of § 11 BHG.

(3) The determination of the rights of the signatories concerning the ADV implementing orders shall be made in writing. The IT service provider shall keep a signature sample secured by each employee who is entitled to sign it. A further signature sample shall be transmitted to the account-leading credit institution for control purposes. The signatures are to be confirmed in writing by the Head of the IT Service Provider and by the Federal Minister of Finance by applying a view note together with a valid stamp print.

Deposits

§ 45. (1) Payment entitlements of the Federal Government shall, in principle, be subject to cashless payment on the sub-, side-by-side or other accounts established for the crediting institutions in the case of credit institutions. The payer is to be requested to pay by invoice or other payment request. The following information shall be disclosed in the payment request:

1.		the name of the service,
2.		Bank account (bank account number and bank code number) IBAN and BIC for payments from abroad, VAT identification number),
3.		Payment amount including currency (basically in euros, except for foreign currency accounts),
4.		Intended use (e.g. the business number),
5.		Maturity of payment and any payment terms.

(2) Inlanting instructions in cash (e.g. by means of a postal order) shall be credited to the corresponding sub-, side-or other account of the office without cash-acceptance. The assignment of the post office is to be made in writing by the accounting department or the cash register.

(3) The deposits shall be withdrawn without delay for the repayment of the claims against the respective payer, the first to be satisfied by the due date in accordance with the earlier claim, provided that the payer is not responsible for the payment of the payment. The purpose of the payment has been indicated or a payment is made easier. Unless otherwise specified in the case of partial payments, the amounts paid in order to pay a claim shall first be used to cover the additional charges related to the principal claim (e.g. collection costs, payment fees, default interest rates). and only to count on the remaining amount to the main claim.

(4) If the purpose of a deposit is infestable, or is not yet fixed by the authorising officer, the amount paid is to be offset only in advance until such time as it is clarified. As far as possible by the end of the financial year, the amount shall be rebooked to the final account. If an arrangement in this respect is not issued until the end of the financial year following this, this shall be the case in the course of the closing bookings from the accounting or cash register with a replacement order in accordance with section 34 to a preliminary account for other revenue , However, this does not apply in those cases in which a judicial or administrative procedure is pending.

(5) In the case of recurring deposit amounts, the credit institution may be charged with confiscation, provided that this possibility is agreed by the Federal Minister of Finance with the credit institution (debit authorisation order or debit order). The declaration of consent required for the collection must be obtained by the payer (direct debit authorisation). The declaration of consent of the payer is to be connected to the acceptance order on the occasion of the first-time arrangement. As a further consequence, an indication of the existing declaration of consent in the acceptance arrangement is sufficient. If the declaration of consent does not exist, the executing institution shall be responsible for the collection of the declaration of consent.

Disbursements

§ 46. (1) withdrawals by means of a cashless transfer shall be made to the bank account referred to by the person entitled to receive the money. In the absence of an express designation, a bank account for the transfer shall be made available on the business documents of the receiving authorized person. The transfer to a savings book is not allowed.

(2) An eligible person is who has a claim to a federal monetary performance. A payout to a non-acting person is to be paid to the Handen of her legal representative. If such an order is not ordered, the payment shall be filed with the court or after the court's instruction to be followed. If the person entitled to receive a payment has died before receipt of the payment, the Federal Government's obligation to pay is to be communicated to the Court of Inheritance. A payout to a person entitled to receive the bankruptcy of which the bankruptcy has been opened shall be paid to the mass administrator; in case of doubt, the amount to be paid shall be deposited in court.

(3) The appointment of an authorized representative by the entitled person is to be taken into account in principle, provided that this is not expressly excluded (e.g. if the service is ordered to own handes). Empowerment, where there is reason to believe that a third party is to be harmed by this (e.g. by executive order or by any other acts which may be challenged under the order of appeal or bankruptcy) or by others. Reasons not to appear credible may not be observed. In case of doubt, the amount to be paid shall be filed in court.

(4) Legal or administrative payment prohibitions, contractual pledges and assignment are in the case of payments by the Federal Government to the persons entitled to receive the contract in accordance with the executive regulations (e.g. the executive order, the tax executive order). shall be considered. Where a request is made which is due to the person entitled to receive it against the federal government or a legal entity administered by federal institutions, the document shall be the prohibition of payment of the service, against which a person shall be entitled to receive the right to receive the right to receive the right to receive the right to receive the right to receive the A request for payment shall be made and forwarded without delay to the accounting or competent cashier; this shall also apply to documents of the assignor, the assignee or their representatives via contractual pledges and transgressions, with the following: out of these the will of the assignor or pardon debtor in an all doubt It must be recognizable or determinable (e.g. payment with debt-relieving effect only to a named person, assignment statement on receipt of the invoice). In the absence of a payment obligation of the instructing institution or in the case of partial or total impossibility of taking into account the claimed claim, the bookkeeping or cash register shall notify the resignor of this.

(5) The rank of a court or administrative prohibition of payment shall be determined after the date of the lodging of the corresponding document with the referring institution; this shall also apply to contractual pledges or acts, although it shall be with the conclusion of the respective legal transaction between the parts of the contract. The order of precedence for the settlement of payment obligations of the Federal Government with claims of the Federal Government pursuant to § 39 depends on the date when the Federal Government's request is made. A long number of non-payment bans on the same day with the third party debtor are the same as the pledge rights in the range. In the event of inadequacy of the claim against the Federal Government, the prepaid claims together with the additional charges shall be satisfied in accordance with the ratio of their total amounts. If the order of precedence is doubtful, the amount of money raised from the federal payment obligation pursuant to § 1425 of the German Civil Code (ABGB) shall be filed with the court.

(6) In the case of recurring payment amounts, the credit institution may be charged with the payment in time for an indefinite period or for a limited period, provided that this possibility is agreed by the Federal Minister of Finance with the credit institution (a debit order or debit order). The consent to the entry by the person entitled to receive the credit (including the authorisation of such a person) or the issuing of a debit order to the credit institution may only take place under the following conditions:

1.		It is necessary to ensure that the legal guardian is properly charged with the accounting or cash register.
2.		The amounts to be recovered must be estimated in time and in terms of height.
3.		In the case of unduly paid amounts, the refund must be possible within one month.
4.		As a result, payment transactions must be substantially speeded up and simplified.

(7) In the case of recurring payment amounts in the same amount (such as rent amounts, insurance premiums), the payment can also be made by means of a permanent contract. For the purpose of the payment, the information required, such as the beginning and the duration of the performance period (fixed-term or permanent) and the recurrent performance date, shall be indicated.

Section 3

Other forms of alignment

Cheques and transfer orders

§ 47. (1) cheques and transfer orders may only be accepted without an immediate debt-free effect (for payment reasons). Only the redemption through the credit institution by way of credit on the bank account will result in the payment. Cheques and transfer orders drawn to the Oesterreichische Nationalbank or to foreign credit institutions shall be at the Oesterreichische Nationalbank, and all others shall be redeemable from the office of the credit institution of the office of the Oesterreichische Nationalbank. Where a receiving service does not have an account, the cheque shall be redeemable in favour of the account of the referring institution with which the institution is in a settlement relationship.

(2) In the case of cheques received, immediately after taking over the cheque, the note shall be placed at right angles over the front of the cheque and shall be used only for the purpose of offsetting and the account on which the sum of money shown on the cheque is to be credited. The transfer orders received must contain the name and the account number of the receiving office as the payee. On the back of the cheque and the transfer order, the official stamp shall be printed by the receiving office and shall be completed by the staff member who has accepted the means of payment. The cheques and transfer orders received shall be forwarded to the credit institution at the latest on the working day following the receipt of the contract, using the submission forms provided for that purpose, for redemption. A copy of the submission document shall remain with the service for monitoring purposes.

(3) For deposits made by the payer instead of cash by handing over a cheque, the cashier must issue a deposit confirmation in accordance with § 51, on which it is particularly to be noted that the deposit is made by cheque and has been made subject to the payment procedure.

(4) The redemption of the forwarded cheques and transfer orders is to be monitored up to their credit on the account of the service. For this purpose, a staff member responsible for this purpose, and not the cashier, shall have a check-up list of checks containing the following information:

1.		Serial number,
2.		Check number,
3.		Name of the exhibitor,
4.		Day of the exhibition,
5.		money sum,
6.		the credit institution concerned,
7.		The date of routing to the redemption and
8.		Date of redemption.
In place of the check-up list, the submission of the submission of the submission may also be continuously numbered one year, each year, provided that the said information is included in the submission form, or if the said information is effortless with the said information. can be supplemented.

(5) The issuance of cheques for payment of a payment obligation of the Federal Government is only admissible if the recipient credibly makes the special urgency of payment credible, a payment beneficiary for the Federal Government is reached or a Cash payment can be avoided as a result. The staff member who will hand over the cheque shall hold the name of the consignee on the basis of the order. The identity of the payee must be subject to appropriate proof (such as a photo ID) and must be recorded in writing. The receipt of the cheque is to be confirmed by the recipient.

(6) cheques may only be issued by the accounting department or by the cash registers. The exhibition is based on the Scheckgesetz (Scheckgesetz) in 1955, BGBl. No. 50, with the special feature that the cheque should be signed on the occasion of the exhibition by two signatories under the apportion of the stamp printing of the bookkeeping or cash register (common drawing). In a proof of use, the check number, the cheque amount and the date of the exhibition are to be noted. Transfer orders may only be sent directly to credit institutions, and the transfer to the person entitled to receive the payment is prohibited.

Electronic design forms

§ 48. (1) The receipt and payment of payments by debit card, credit card or such equivalent forms of payment shall be permitted if a corresponding agreement of the Federal Minister of Finance with a credit institution, and the technical and organisational conditions for the final form of the institution are given. In particular, electronic deformations are to be preferred if it is possible to avoid cash payments.

(2) The approved final forms shall be determined by the Federal Minister of Finance. When making payments, the guidelines adopted by the Federal Minister of Finance shall be applied.

(3) The technical and organisational set-up necessary for the final form shall be carried out at the request of the referring institution by means of the competent budgetary authority and on the basis of the instructions of the Federal Minister of Finance pursuant to Section 71 (3) BHG concluded with the respective credit institution.

Section 4

Barpayments and safekeeping of valuables

Cash payments

§ 49. (1) The settlement of cash payments is the responsibility of the coffers and paying agencies. The accounting department may only handle cash payments within the scope of an order pursuant to § 7 sec. 2 BHG.

(2) Cash payments shall be limited to the extent to which they are necessary. Disbursements in cash may only be made

1.		in particularly urgent cases,
2.		if special payment terms are to be achieved, or
3.		if the cash payment corresponds to the commercial consumption
and is not governed by law in each case.

(3) Cash payments shall be restricted locally, temporally and in terms of personnel, in accordance with local requirements. It shall in principle only

1.		in appropriately equipped terminal rooms,
2.		during the fixed cash-hours and
3.		by certain staff (Cassians).
The cash desk hours and the names of the cashers are to be seen together with the signature samples by a curtain in the cash register room.

(4) The limitations of paragraph 3 shall not apply if:

1.		cash payments can only be carried out outside the cash register (e.g. receipt of a payment due to an official act),
2.		the Federal Republic of Germany has acquired a federal government or a federal government service in which immediate payment is made in order to secure the payment entry or after the commercial use; or
3.		the special local or factual circumstances require and have been approved by the Federal Minister of Finance and the Court of Auditors by the competent budgetary authority.
In the exceptional cases referred to above, it is necessary to ensure that the verification of the completeness of the payment receipts and exits, as well as the correctness of the cash stock, is possible and that the safe custody of the means of payment during and outside the of the service hours.

(5) Before any payment is made, the Kassier has to convince himself whether the recipient is entitled to receive the money. If there are any doubts, the issuing authority responsible for issuing the order shall be relinquished. The recipient shall, if his/her right of reception is not in doubt, prove his identity by means of documents or witnesses. If the witness is not known to the Kassier personally, the witnesses ' personal details are also to be included. To the extent that it is to be paid out to another person entitled to the surname, he/she also has to prove the right to transfer (e.g. full power) and to receive the receipt on the payment confirmation with a corresponding supplement (for example, in the form of a representative, in the Order, in full power). In the case of payment to recipients who are not unskilled or who, for other reasons, cannot sign a signature, the signature must be marked by a sign, and the identity shall be proved by a witness and the identity shall be shown on the The payment confirmation shall be recorded.

(6) In the case of deposits in cash, the validity and completeness of the means of payment shall be considered in the presence of the depositor.

Cash gain

§ 50. (1) The cash registers and paying agencies shall be provided with cash to the extent necessary for the settlement of cash payments. Cash reinforcements shall be requested in writing by the head of the treasury or paying agent in the case of accounting or cash register. The cash reinforcements requested shall be made available by means of a postal order, cheque or other forms suitable for cash provision (e.g. cash dispensing machine). The more detailed provisions on the approved forms of deployment are determined by the Federal Minister of Finance, taking into account the economic traffic.

(2) The cash reinforcements received shall be entered in the cash register by the cash register or paying agent. The payment slip of the paying agency (e.g. the post office or credit institution) or the bank statement of the account-leading credit institution (e.g. for cash dispenders) is used as proof.

(3) The cash reinforcements issued shall be subject to stock accounts corresponding to the accounts or cash registers.

Notes on cash payments

§ 51. (1) All withdrawals and disbursements are traceable, correct and fully recorded in the amount of the invoice. The deposits and disbursements made are to be proved, both individually by means of receipt and continuously collected in a gas scent.

(2) A payment confirmation shall be issued on the occasion of any entry or withdrawal in cash.

1.		The deposit confirmation shall be issued in triplicate and shall be completed by the cashier, the first copy of which shall be used as proof of the request for cash, the second copy shall be for the payer, and the third copy shall be deemed to be the first copy. Beleg remains with the cashier.
2.		The confirmation of payment must be issued in two copies and can be completed by the recipient, the first copy serving as proof of the request for cassation and the second copy remaining as proof to the cashier. The issuing of a payout confirmation can be prevented if the payee is following a payment receipt (e.g. invoice, collectable list, cassabon in a commercially available form).

(3) The following information shall be recorded in the payment confirmation:

1.		the name of the service,
2.		continuous confirmation number,
3.		payment amount, including currency unit,
4.		Name of the depositor or the payee,
5.		payment reason,
6.		Date of issue and signature.

(4) At the end of a settlement period and prior to any transfer of the cash transactions to another person, the cash request shall be concluded. For this purpose, the waste request shall be coordinated by:

1.		the deposits and disbursements have been summed up and a balance of balances is formed therefrom; and
2.		the conformity of the actual cash stock with the cash deposit is checked and confirmed by the date and signature of the cash desc.
The vote of the cash book can also take place if necessary (e.g. at the end of the cash desk hours).

(5) If a difference is found in the vote in the cash box, it is to be resolved immediately, otherwise the amount to be taken as an income (in the case of a fixed surplus of cash) or as an issue (in the case of an established surplus). If the cashier is not immediately replaced by the cashier, it should be noted that there is no immediate replacement.

Custody of cash

§ 52. (1) The cash stock shall be limited to the extent necessary for the disbursements. Cash which is not required shall, in principle, be paid on the same day to the account of the service or, in the absence thereof, to the account of the competent institution responsible for the settlement of the settlement. This shall also apply to cash, which cannot be held in a secure way under the following provisions.

(2) The cash room shall be subject to a lockable room appropriate to the extent of cash payment transactions. The box office room is to be held locked outside of service hours. The safety devices, such as burglar-proof doors, secured window access, alarm system, etc. shall be set up in accordance with the state of the art and in consideration of the amount of cash to be stored and other valuables.

(3) The cash is to be held in lockable, burglated and fireproof cash boxes, such as tank cabinets, steel cabinets or safes. During the cash desk hours, only the cash needed is to be stored outside the cash box in lockable cartridges or compartments. The safekeeping of the keys to this is the responsibility of the cashier. Larger cash holdings are to be deposited immediately in the cash register. The cash box is also blocked during service hours and can only be opened if necessary.

(4) The deposit of confirmations of deposits and disbursements or other documents relating to cash or cash withdrawals, which are not booked in the cash book, is inadmissible. The safekeeping of private cash amounts and other means of payment or valuables not included in the service operation shall be inadmissible.

(5) All the keys of a cash box are to be entered individually in a key register, which is to be safeguarded; the management of the key directory is the responsibility of the treasury manager, and in the case of paying agencies this is in the division of business. . From the list it must be possible to see to whom the first keys were handed out and where the second keys are stored. Also short-term changes in the person of the key depositary are to be recorded. The key list shall be kept separate for each cash box and shall at least contain:

1.		the location of the cash box;
2.		the key number, the name of the lock (e.g. top, bottom, inside) and the manufacturer;
3.		the date of the key takeover;
4.		the date of the key return;
5.		the name and signature of the key user.

(6) Terminal containers, in which cash of more than € 10 000 or valuables worth more than € 30 000 are regularly kept after the terminal has been closed, must be equipped with a double lock. The keys to a cash box equipped with a double lock shall be distributed in such a way as to ensure that a staff member responsible for holding the cash box is not temporarily in possession of all the keys to the cash box. can be reached. The cash box provided with a double lock may only be opened and closed jointly by the two staff responsible for holding the lock. Staff members shall bear the keys entrusted to them and shall keep them in such a way as to ensure that they are secured against theft, abuse and loss. The staff entrusted with the lock and the counter-lock shall neither exchange nor share the keys entrusted to them with each other. The loss of a key must be reported immediately to the official responsible for the management of the key directory, and the lock in question shall be replaced immediately.

(7) A double barrier is also provided if the cash box is equipped with a built-in and separately lockable internal resor in which the cash and valuables are to be stored, and the key of the internal resor is in Custody of the cashier and the key of the cash box shall be in custody of the second staff member responsible for the lock. A double lock is also valid if the cash box is equipped with a combination lock (e.g. key and digit lock) and the key is in custody of the cashier and the combination of digits only the second one entrusted with the lock. Staff is known.

(8) At least one further key copy (second key) shall be available for each cash box, which shall be closed separately in each envelope, in accordance with the distribution of the barrier, to the closure points with the Stamp printing of the office and the signatures of the staff responsible for the closure at the time of closure. On the outside, the contents (lock or counterlock) and the name of the service are to be stated. The envelopes shall be separated from each other either in the office of office, but not in the cash box, or in the cash box of a nearby Federal Service, or in the case of a credit institution, in a verifiable and secure way. This also applies to the use of combination locks. In principle, envelopes with second keys may be opened only by the official responsible for the management of the key directory, in the presence of a second official, if possible in the presence of a staff member responsible for holding the lock. . Each key removal must be recorded in a minutes, indicating the relevant circumstances, which are to be completed by the parties concerned and the key list (paragraph 1). 5). Second keys may only be used in case of absolute necessity and only in the short term. The simultaneous use of first and second keys is not permitted. In case of a key loss, the associated lock must be replaced immediately.

(9) The movement of cash in the value of more than € 50 000, and at a lower value if a particular risk is to be accepted, has two, cash, of more than € 200,000, of three staff members, if possible in a Utility vehicles, to be carried out. The accompanying persons must be located in the immediate vicinity of the cash register as of the transfer of the cash. The cash is to be transported in a blocked container, and care must be taken that the transport does not always take place at the same time and on the same route.

Safekeeping of valuables and other security-related matters

§ 53. (1) The safekeeping of valuables shall be the responsibility of the treasuries and paying agencies, the other persons in need of protection also of the accounting department. The accounting department may only retain valuables within the scope of an order pursuant to § 7 sec. 2 BHG. Valuables shall be preserved in cash boxes. In the event that certain valuables of their size or size cannot be accommodated in cash boxes, they must be kept safe in other ways.

(2) The receipt, safekeeping and compliance of valuables shall in principle be obtained by the cashier. If the extent of these transactions is so large that they cannot be concerned by the cashier alone, then an additional staff member of the cash register or paying agent shall be charged.

(3) The acceptance and the application of valuables shall be effected on the basis of an access or departure arrangement. They must be shown to be checked for compliance with the existing items and kept in stock records on an ongoing basis. In the case of extensive packaging, the inventories shall be separated according to the type of value, otherwise jointly, and shall at least contain:

1.		the name of the service;
2.		the serial number,
3.		the description of the value matter and its quantity,
4.		the supplier, recipient or owner of the value matter (in the case of foreign matters),
5.		the date of acceptance or follow-up and
6.		the value of the thing.

(4) In addition, all types of printing (e.g. numbered payment confirmations numbered consecutively), bank forms for cashless payment transactions (e.g. cheque forms, pre-filled transfer orders), as well as the right to be protected are also to be safeguarded. Documents and documents used to prove payment instructions and payment of payments (e.g. cheques, payment receipts in the case of debit or credit card payments). Types of printing subject to obligation shall be recorded in its own inventories, in which the initial stock, the entries and the exits and the final stock are to be recorded. Unusable types of printing shall be exterminated and destroyed in the presence of at least one second servant. This is to be confirmed in the inventory directory. The loss of bank charges shall be notified immediately to the issuing credit institution. Accepted cheques and payment receipts shall be at least until their redemption or To keep accounting with the credit institution secured.

Foreign means of payment

§ 54. (1) The acceptance of foreign means of payment by federal bodies is not permitted, unless otherwise provided by law, unless the Federal Minister of Finance has reason to do so because of the special local and factual conditions (e.g. proximity to the border, travel traffic, representative authorities abroad) expressly agreed by the competent budget-management body. Persons liable to pay for their payment obligations to the Federal Government by means of payment in foreign means of payment shall be informed of the possibility of being confused with credit institutions.

(2) If foreign means of payment are received in certain exceptional cases, or if they are accepted by the Federal Government, they shall be paid to the corresponding account of the department or exchange in euros at a credit institution.

Section 5

Payment effectiveness

Deposits

§ 55. In the case of deposits with which outstanding receivments of the Federal Government are paid, the following date shall be used for the purposes of accounting purposes:

1.		Cash in cash: date of transfer of the cash to the cash register or paying agency of the receiving office,
2.		Inbox payments-either directly at a branch of the legal successor of the Österreichische Postsparkasse or at a post office: date of acceptance of acceptance,
3.		Cash instructions: either the date of the cash-out, or-upon transfer of the amount by the issuing post-the date of the credit on the sub-or secondary account of the service,
4.		Credit transfers on sub-, side-by-side or other accounts at the account of the account of the credit institution: date of credit on the account of the office,
5.		Statement of debts owed by the Federal Republic of Germany: date of settlement,
6.		Deposits by debit card, credit card or similar forms of final payment: date of payment,
7.		Letters of value or other items of money: date of delivery,
8.		in all other cases: the date of the credit on the account of the office of the service entitled to receive the credit.

Disbursements

§ 56. In the case of disbursements with which debts of the Federal Government are paid, the following date shall be used for the purposes of accounting purposes:

1.		Cash and cheque payments: date of delivery to the person entitled to receive the goods,
2.		Cash instructions: date of cash receipt to the person entitled to receive or deposit at the post office,
3.		Transfer to an account of the person entitled to receive the payment: date of appointment of the credit institution with the payment,
4.		Settlement of debt with federal claims: date of settlement,
5.		Disbursements by debit card, credit card or similar end-of-life forms: date of payment.

Part 5

Offset

1. Main item

General account for offsetting

Principles

§ 57. (1) In accordance with Section 89 (1) of the German Federal Law of Law (BHG), detailed provisions for the implementation of the settlement shall be adopted below.

(2) The settlement shall be the continuous documentation of the execution of the building in the account of the settlement of the settlement. The conversion rates shall be immediately followed by the succession in accordance with the order of succession. The factual order of the conversion charges shall be established by bookings made by the executing institution to accounts which are subject to the terms of the Contenal Planning Regulation, BGBl. No 507/1987. The account plan for the federal government contains the accounts for the pre-stop-effective settlement, which in its entirety are called the posting scheme, and the accounts for the inventory and profit-making accounts.

(3) The settlement may only be carried out on the basis of arrangements in the execution of the building in accordance with the provisions of the third paragraph. In part and in principle, only by the respective competent executing institution. The settlement cases in accordance with Section 8 (1) may be concerned by the ordering bodies themselves.

Accounting principles and accounting standards

§ 58. (1) The calculation shall in principle be carried out with the monetary value in euros. If a monetary value cannot be determined from the case (e.g. in the case of a barter business), the common value (§ 305 ABGB) is to be offset. The remuneration of the public servants is to be offset by those values with which they are included in the tax base for the payroll tax.

(2) amounts in foreign currency shall, in principle, be offset with their euro counterpart. For the conversion of foreign currency amounts, the current cash register values are to be used, which will be announced by the Federal Minister of Finance. For special cases of building, the competent budgetary authority may, in agreement with the Federal Minister for Finance and the Court of Auditors, lay down different provisions for the settlement of foreign currency or the calculation of the euro value by the competent budgetary authority. be adopted.

(3) The amounts relevant to the building are always to be offset in their full amount. In the sense of a gross presentation, the offsetting must be carried out in full, uncut and without any mutual offsetting or salting.

(4) The settlement of disbursements shall, in principle, be effected prior to the initiation of payment completion, the settlement of revenue (credits) and direct debits after the receipt of the account statement. Exceptions are permitted insofar as emergency payments have to be made and this corresponds to the usual commercial transactions (e.g. cash payment transactions against receipt of a receipt, payments by credit card).

(5) The accounting records shall be carried out separately after financial years. The time limit according to § 52 BHG as well as § § 67 and 73 is decisive for the membership of an income or issue for the account of a financial year.

Accounting documents

§ 59. (1) Each order must be based on a written document (proof). The document shall, in principle, be supplied to the executive body in the case of the transfer of the order, except in the case of budget remarks. The occupancy principle is valid for electronic documents as well as for paper documents. In order to comply with the written form, receipts must either be available in the conventional paper form or authenticated via financial online electronically or in electronic form with an electronic signature according to the SigG, BGBl. I No 190/1999. Insofar as it is a bill within the meaning of the 1994 VAT Act (UStG 1994), BGBl. No 663, it must be forwarded to the executing institution in writing (in original). All other documents can be forwarded in a faithful copy (e.g. e-mail attachment, telecopia, printout).

(2) Paper documents may be displayed electronically (scanning) and further processed in electronic form, provided that the necessary technical and organisational arrangements are made for this purpose, which provide for the security of the building and Control possibility. In particular, the re-use of the scanned paper documents must be excluded.

(3) By way of derogation from paragraph 1, the forwarding of the order and the associated document shall not be taken together (e.g. if the order is transmitted by electronic means and the document is transmitted by post), the assignment characteristics shall be included in the the executive body allows for the unequivocal mutual association of the arrangement and the corresponding document.

Billing circles

§ 60. (1) In the HV system, main constituencies according to § § 78 to 80 BHG

1.		for the pre-proposal offsetting,
2.		for the offsetting of the privileges and preloads and
3.		for the inventory and success offsetting
. Within these, accounting circles (financial circles, accounting circles) are to be set up in the number determined in accordance with § 4 (7).

(2) The HV system shall set up a secondary accounting system for the management of persons. In addition, other secondary accounting circuits can be set up in the HV system (e.g. cost and benefit calculation).

(3) For the collection of revenue and expenditure caused by the deductible activities of a task carrier, secondary accounting circuits may also be set up outside the HV system (e.g. tax accounting, staff offsetting, Financial debits). The accounting variables recorded in these secondary accounting circuits shall be taken individually or collectively into the main accounting circuits if the accounting variables recorded there are changed. The transfer of the settlement sizes can be carried out continuously or periodically (at least on a daily basis).

(4) Federal arrests and participations may also be carried out in side records.

2. Main piece

Estimate-based offsetting

Subject-matter of the settlement

§ 61. (1) In the main constituency for the pre-stop-effective settlement, all cases of construction shall be offset, which shall have a financial impact on the current financial year-excluding revenue and expenditure, which according to § 80 (4) of the BHG only shall be offset in an inefficient way.

(2) For each pre-proposal approach and for each pre-strike post formed in the part-bookers of the current financial year, it is necessary to have a separate pre-stop account (financial position in the HV system). The advance accounts shall be set up in such a way that only those institutions (pictured as financial centres in the HV system) can have the pre-strike items available for the justification of the statement of revenue or of the expenditure obligation on the basis of the Laws (§ 37 para. 3 BHG) or on the basis of administrative provisions are responsible.

(3) The cases of birth must be followed in the course of their formation and settlement. For this purpose, the pre-stop accounts held at the pre-strike level shall be broken down into phase-fields where the cases of the cases are to be booked in the following way:

1.		Phase fields for pre-stop-effective offsetting of revenue:
a)			Approval:						Booking of the pre-payment amounts allocated within the meaning of Section 78 (2), first sentence, BHG.
b)			Branch:						Booking of measures that lead to an increase or decrease of the amount of the advance payments within the meaning of Section 78 (2), second sentence, BHG.
c)			Authority:						Booking of allowances within the meaning of Section 78 (4) BHG on the basis of medium-term reservations.
d)			Request:						Booking of receivries within the meaning of Section 78 (5) of the BHG on the basis of acceptance orders.
e)			Payment: Booking of deposits within the meaning of § 78 para. 6 BHG on the basis of acceptance orders.
2.		Phase fields for the pre-stop-effective billing of expenditure:
a)			Approval:						Booking of the pre-payment amounts allocated within the meaning of Section 78 (2), first sentence, BHG.
b)			Branch:						Booking of measures that lead to an increase or decrease of the amount of the advance payments within the meaning of Section 78 (2), second sentence, BHG.
c)			Commitment:						Reservation of obligations within the meaning of Section 78 (4) BHG on the basis of budget reservations.
d)			Debt:						Booking of debts within the meaning of Section 78 (5) BHG on the basis of payment orders.
e)			Payment: Booking of disbursements within the meaning of § 78 paragraph 6 BHG on the basis of payment orders.

(4) The calculation of all amounts shall be carried out in accordance with the Posting Scheme of the Contenal Planning Regulation. In the event that no appropriate pre-strike account has been set up in accordance with paragraph 2, in the absence of a pre-strike post in the part-bookers of the current financial year, the opening of an additional pre-strike post pursuant to section 48 (5) of the BHG shall be immediately opened. time. In particularly urgent cases of settlement or in the case of payments already completed, it is necessary to book for the time being on a similar pre-stop account. The subsequent rebooking must be made within the same financial year.

Approvals

§ 62. (1) Annual and monthly estimates to be allocated to the indicative institutions shall be booked on the respective pre-stop accounts in the phase field approval. Annual estimates are at the level of the pre-strike items, while monthly estimates are to be booked at the pre-stop level.

(2) In addition to the advance payments referred to in paragraph 1, the annual available balance, the annual amount of the annual amount and the amount of the monthly amount are to be shown on all the preliminary accounts.

1.		The annual reserve is calculated from the annual estimate minus the amounts entered as branch, entitlement/obligation, receiving/debt and payment.
2.		The amount of the annual amount shall be calculated from the annual estimate minus the amounts entered as branch and payment.
3.		The monthly amount is based on the monthly estimate minus the amounts recorded in the respective month as payment.

Branches

§ 63. (1) Pre-care and overscheduled expenses (§ 41 BHG), expenditure commitments (§ 42 BHG), Posts ' balances (§ 48 BHG) and any other measures that lead to an increase or decrease in the amount of the preliminary estimates and only within the Administration (zB charges of household reserves according to § 53 BHG, internal ties) are to be booked on the respective pre-stop accounts in the phase field branch for the invoice of the relevant pre-stop mail items.

(2) The amount of additional expenditure covered by the provision of other expenditure or of additional revenue shall be equal to the same amount on the pre-stop accounts which are encouraged or charged as a result of the reservation.

(3) The bookings referred to in paragraphs 1 and 2 shall be made by the budgetary management bodies, both in their own sphere of activity and in the sphere of action of the subordinated institutions to which they have delegated tasks of financial management in accordance with Article 5 (4) of the BHG, ,

Rights and commitments

§ 64. (1) In the case of cases of building which, within the meaning of Section 78 (4) of the BHG, justify or enlist cash benefit obligations for the benefit or to the detriment of the covenant, it is necessary to carry out medium-term provisions. Reservations must be made on the respective pre-stop accounts for the respective pre-stop accounts in the phase field authorization/obligation for the invoice. The financial statements shall reduce the annual availability of the relevant amounts of the current financial year.

(2) Appropriations shall be made in the following manner, depending on the facts to be used:

1.		Permissions are to be recorded in the HV-system as "Estimated intake".
2.		Obligations are to be recorded in the HV system as
a)			"allocation of funds" (commitment to existing permanent debt, such as expenditure on rent, maintenance, energy, telecommunications, personnel),
b)			"commitment of appropriations" (internal administrative commitment for subsequent needs, tender notices) or
c)			"commitment" (financial individual commitments, such as concrete loan or grant commitments, contract agreements, orders).

(3) In the case of allowances and obligations which are based on a permanent-debt ratio, appropriations shall be made at the level of the amounts to be paid to each financial year.

1.		Fixed-term permanent debt shall be taken into account in the current financial year and in future financial years for the duration of its entire duration.
2.		Permanent and permanent debt shall be taken into account in the current financial year and in each of the four financial years thereafter.

(4) It is also necessary to carry out the budget notice if performance obligations under Section 49 (1) BHG (performance remuneration) are established or are envisaged between institutions of the Federal Government.

(5) Financial statements, which are claimed by claims or liabilities, are to be issued on the occasion of the settlement of these claims and liabilities in accordance with § 65.

(6) Medium-term notes which are not used in the same financial year shall be presented in the financial year following that, unless otherwise provided by the regulatory body.

Claims and liabilities

§ 65. (1) Cases of building which, within the meaning of Section 78 (5) of the BHG, directly justify the Federal Government's financial claims for the receipt of cash benefits or obligations of the Federal Government for the provision of cash benefits, shall be for the account of the relevant Federal Government. Advance mail items on the respective pre-stop accounts in the phase field receivable or Blame for booking. This also applies equally to the settlement of payment entitlements or payment obligations on the basis of remuneration for services provided by the Federal Institutions pursuant to § 49 (1) BHG and of the remittances of the institutions of the Federal Republic of Germany. Federal government to other organs of the federal government, provided that they are provided for by law. Claims and liabilities shall reduce the annual balance of the relevant amounts for the current financial year, provided that no financial statements have been made for that purpose.

(2) Claims and liabilities to be paid out by payments shall be debited on the occasion of the settlement of these payments in accordance with § 66.

(3) Claims and liabilities not redeemed in the same financial year shall be presented in the financial year thereafter.

(4) To be charged as a replacement or replacement debt, separately from the rest of the claims and liabilities:

1.		Repayment claims or obligations which are not to be determined pursuant to § 16 para. 2 Z 1, 2 and 4 to 7 BHG and which are to be offset as a further consequence as a dismissive payment in accordance with § 78 para. 7 BHG.
2.		Repayment claims for mediation for another institution of the Federal Government pursuant to § 50 BHG, which are to be offset as a further consequence of dismissive payments pursuant to Section 78 (8) of the German Federal Civil Service Act (BHG).
The replacement claims and replacement debt shall be booked on the pre-stop accounts of the original payment. Replacement claims shall not increase the annual availability of the pre-payment amounts concerned until the payment is made.

(5) If a claim pursuant to § 62 BHG is waived in whole or in part, or if the collection of a claim is terminated by the Office pursuant to Section 61 (4) BHG, the claim must be written off (defeat). Precipitation is to be booked on the same account as the original claim.

(6) Loans granted by the Federal Government are to be booked at the level of the loan sum allocated in the phase field. In addition, the repayment amounts agreed for the current financial year are to be booked in the phase field receivability. Those of the future financial years are to be booked as pre-authorizations in the phase-field requirement according to § 68. The booking has to be made on the revenue-and on the delivery-side for the invoice of the same-denominating pre-strike post. For the current financial year in the phase field, interest from loans granted shall be required to book those for future financial years as pre-authorizations in the phase field authorization. If the repayment is made in the form of annuities, then these are to be offset in the phase field receivability according to the maturity.

(7) The provisions of paragraph 6 shall also apply to the settlement of securities, financial debt as well as income and expenses in connection with currency exchange contracts in accordance with § 65 BHG.

Payments

§ 66. (1) Payments shall be made on the respective pre-stop accounts in the phase-field payment on the respective pre-stop accounts in so far as they relate to revenue or expenditure in the sense of section 78 (6) of the Federal German Federal HG (BHG). Payments shall either result in the repayment of a claim or guilt which has been calculated on the basis of the proposal, or it shall constitute a direct revenue or expenditure. Payments shall in each case reduce the annual and monthly amount of the relevant amounts. If the payment is an immediate receipt or issue, it will also reduce the annual balance of the relevant amount of the preliminary draft.

(2) Credits which cannot be used for the redemption of open claims or allowances are to be booked up to the clarification of the payment base on own settlement accounts according to § 72. The executing institution shall determine the reason for the payment of the payment. Subsequently, the payment amounts are to be booked in accordance with the provisions of paragraph 1.

(3) In the event of direct debits for which no outstanding debts or obligations are shown, the reasons for the payment shall be made immediately after the known payment. Unfounded disbursements shall be withdrawn either by the credit institution or by the payee to reclaim.

(4) Debt-related cases must be booked in full on the same account as the partial payments, advance payments or advance payments in this regard. The settlement in which the payments are to be taken into account shall be effected within three years of their performance (Section 78 (9) of the BHG).

(5) In the case of advance and advance payments within the meaning of Section 40 (2) of the BHG, the following shall be taken as follows:

1.		Cash benefits which are to be paid in advance for direct payments to be made directly are to be booked as a deposit. They are to be deducted from the provision of the consideration, but no later than three years after their payment (§ 78 para. 9 BHG). Until then, deposits must be paid out on separate stock accounts.
2.		Cash benefits, which take place in advance for non-cash benefits which are not to be provided directly, are to be booked as advance payments. They are to be deducted from the provision of the use or other proof, but no later than three years after their payment (Section 78 (9) of the BHG).

(6) Payments which are based on the current use of the type according to fixed counteracts (e.g. energy references, rents) are not to be offset as advance payments or advance payments, even if they are made in advance.

(7) Repayments of revenue or expenses not budgeted pursuant to § 16 BHG and not to be billed in accordance with Section 80 (4) of the Federal HG of the European Union (BHG) are to be booked as deductible payments on the same pre-stop accounts as the original payments.

(8) The expenses incurred in accordance with § 50 BHG are to be booked on a preliminary account for expenses in compliance with § 24 BHG (German Federal HG). The replacement shall be made immediately by the institution of the federal government for which the mediation has been made. It is necessary to ensure that the payment of repayment to the receiving institution and the taking of the receiving institution are offset in the same financial year, with a time limit, if necessary, in accordance with section 73. The repayment shall be used to remove the initial charge of the pre-payment amounts at the receiving institution.

(9) The following cases of building are to be offset in the same way as revenue from third parties or expenses for third parties:

1.		Performance remuneration in accordance with § 49 (1) of the Federal HG and of the Act for the planned transfers between federal institutions including transfers of assets pursuant to § 16 (1) (2) of the Federal HG Act (except for those relating to the exchange of property goods in accordance with § 58 4 BHG). For the purpose of settlement, the competent and receiving institutions shall be subject to the special pre-strike items which are provided for in accordance with the Regulation on the Contente.
2.		Delivery, removal and repayment of reserves according to § 53 BHG. These are to be booked on the pre-stop accounts provided for this purpose. The amounts to be allocated to a reserve are to be paid in the phase-field payment on a preliminary account for expenditure, the amounts to be paid or to be repaid are to be booked in the phase-field payment on a pre-stop account for revenue.

Time demarcation

§ 67. (1) In principle, the date in which the revenue actually received and the expenditure actually incurred has been determined as a matter of belonging to the account of a financial year. Expenditure shall be deemed to have been incurred if the credit institution has been entrusted with the transfer.

(2) expenditure may be incurred by 20 at the latest. for the following financial year, to the detriment of the amounts of the preceding financial year, if the debt incurred in the preceding financial year has been incurred and is due, and either by 31 December at the latest the preceding financial year has been received by the referring institution or which has been recognised up to that date. In this connection, it should be noted that the due date for the payment of a debt pursuant to § 75 (5) BHG is present when the service has been provided and the associated invoice has been invoied, unless a certain of these deviating from the Due date has been agreed or is legally determined. In accordance with Section 17a (1) of the BHG, different regulations may be made for organisational units in which the flexibilisation clause is applied.

(3) Corrections of payments after the 20. Jänner, who are concerned with the financial year expired, may still be ordered within seven calendar days in the official aid path, under the submission of appropriate orders, by the Federal Minister of Finance.

(4) Abrogations of legal entities provided for by law and transfers of these entities to the Federal Government within the meaning of Section 52 (3) of the German Federal Law of Law (BHG) may be at the expense of the preliminary amounts of the previous financial year up to 25. The following financial year shall be charged for the following financial year.

(5) The supply to reserves and the withdrawal from the compensatory reserve may be carried out in accordance with § 53 BHG up to the 30. The following financial year shall be carried out.

(6) The membership of allowances, obligations, claims and liabilities for the account of a financial year shall be determined after the date of their creation or the date on which they were created. Those which have been or have arisen in the preceding financial year shall be charged at the latest by the end of February of the following financial year for the accounts of the past financial year.

(7) expenditure for the following financial year, which must be subject to timely fulfilment before the beginning of the new financial year, shall be charged against the amount of the preliminary amounts of that financial year in which the maturity of the financial year shall be: Payment entitlement is due.

(8) If one of the specified dates falls on a Saturday, Sunday or public holiday, the last working day preceding it shall be replaced by the date of the last working day.

(9) The open cases of open cases, which are the last day of a financial year on the phase fields of entitlement, obligation, debt and debt, together with balances broken down by financial circles, shall be divided into the preliminary accounts of the financial year. the following financial year.

3. Main piece

Privileges and preloads

Subject-matter of the settlement

§ 68. (1) All rights, obligations, claims or liabilities that have a financial impact on future financial years, excluding revenue and expenditure, shall be set out in the main constituency for Privileties and Precharges. which are to be offset in accordance with Section 80 (4) of the German Federal Law of Law (BHG).

(2) Preentitlements and pre-charges shall be offset against pre-stop accounts in accordance with Section 61 (2) and separately after the individual financial years to which they relate. Pre-authorizations and pre-charges shall not, as such, reduce the annual balance of the relevant amounts of the current financial year.

(3) Permanent-debt ratios are to be offset for the future four financial years in the case of a period of time for the duration of their duration, permanent and permanent debt ratios.

(4) The cases of birth must be followed in the course of their formation and settlement. For this purpose, the pre-stop accounts shall be broken down into phase fields where the cases of the cases are to be booked in the following way:

1.		Phase fields for the offsetting of privileges:
a)			Authority:						To book entitlements of future financial years due to budget reservations.
b)			Request:						Accounting for claims of future financial years on the basis of acceptance orders.
2.		Phase fields for the offsetting of pre-loads:
a)			Commitment: Booking of commitments of future financial years on the basis of budget reservations.
b)			Debt:						Accounting for debts of future financial years on the basis of payment orders.

(5) The calculation of the amounts shall be carried out in accordance with the Posting Scheme of the Contenal Planning Regulation. In the event that no appropriate pre-strike account has been set up in accordance with paragraph 2, in the absence of a pre-strike post in the part-bookers of the current financial year, the opening of an additional pre-strike post pursuant to section 48 (5) of the BHG shall be immediately opened. time. In particularly urgent cases of settlement, it is necessary to book for the time being on a similar pre-stop account. The subsequent rebooking must be made within the same financial year.

(6) Pre-entitlements and pre-charges shall be made at the end of a financial year in the new financial year. In accordance with their maturity, they must either continue to be considered as pre-eligibility/pre-load or, on account of the relevant pre-strike items on the respective pre-stop accounts, either in the Eligibility/Obligation Phase Fields, or To book the phase fields receiv/debt of the current financial year.

(7) Tax revenues and staff expenditure are excluded from the settlement as an advance and preload (Section 79 (4) of the BHG).

4. Main piece

Stock and Performance Accounting

Subject-matter of the settlement

§ 69. (1) All changes in assets, expenses and income are to be offset in the main accounting circuit for the calculation of the stock and income. These include:

1.		the claims, liabilities (which are referred to as liabilities in the inventory and income statement) and payments,
2.		Claims and liabilities in respect of which the maturity occurs in a future financial year, and
3.		all non-profit-making changes in assets, expenses and income.

(2) The calculation of all amounts shall be carried out in accordance with the account breakdown for the stock and income statement in accordance with the Contenplan Ordinance. For the calculation of the stock and performance, account must be taken of each account (i.e. accounts with a different account number), which is numerically managed in the pre-stop-effective settlement, and shall have its own account or success account. Revenue and expenditure relating to non-denominating pre-strike items shall be grouped together in a common stock account.

(3) The accounts for the stock and income statement (in-person accounts) must be managed according to the double accounting methodology (with the parties to be and have). The offsetting must be made by booking and counter-booking.

(4) Inventory accounts shall be distinguished in active and passive stock accounts. On the active stock accounts (account class 0 to 2) the initial stocks as well as the accesses in the target and the exits in the have to be booked. In the case of passive stock accounts (account class 3 accounts), the initial stocks, as well as the access points in the stock and the exits in the target, must be booked.

(5) Success accounts are to be distinguished in cost accounts and income accounts. On the cost accounts (accounts of account classes 4 to 7) the expenses in the target, on the income accounts (accounts of the class 8) are to be booked in the income in the have.

(6) The capital and closing accounts, including the accounts, shall be presented in accounts of class 9.

(7) Appropriate adjustments shall be carried out by means of appropriate reversing bookings.

(8) Property components which are transferred, exchanged or transferred free of charge between the relevant institutions are to be booked between the two institutions by way of capital accounts (allocation of capital compensation). This shall also apply where assets are transferred to the competence of another institution which is to be referred to.

(9) Asset components which are to be flown free of charge to a leading institution by third parties are to be booked as capital increase, as a capital increase, by a leading institution to third parties, free of charge, as a reduction in capital. Capital increases are also to be booked for those assets which are subsequently transferred to the federal assets.

Estimates of receivables, liabilities and payments

§ 70. (1) All receivables, liabilities and payments in accordance with § § 65 and 66 are to be booked simultaneously in the calculation of the stock and the profit.

(2) receivables and liabilities must be booked on the respective stock or performance accounts whose account numbers are numbered numerically with the respective pre-stop accounts. The respective counter-bookings shall be carried out on the stock accounts of classes 2 or 3, which are intended for claims and liabilities.

(3) Payments shall be made on the stock accounts of classes 2 and 3, on which the claims and liabilities as referred to in paragraph 2 have been countered. The counter-bookings of the payments are on (money) stock or Accounting accounts (classes 2 and 9) to be carried out. Payments that are booked without prior booking of a claim or liability are to be booked directly on a stock or success account, the counter-booking is on a (money) stock or cash inventory. Accounting accounts to be carried out.

(4) In the case of disbursements by credit institutions, the amounts determined for payment execution are to be offset in the stock and income statement on special evidence accounts and only after the account balance has been extended to that for the credit institution. to rebook a guided bank account.

Claims and liabilities of future financial years

§ 71. Receivables and liabilities in respect of which maturity occurs in future financial years (pre-entitlements or pre-charges) shall be separate from the receivables and liabilities of the inventory accounts set up for claims and liabilities; and Liabilities that are due to be due in the current financial year. The provisions of § 70 shall apply mutafictily for the settlement of claims and liabilities of future financial years.

Revenue and expenditure not effective

§ 72. (1) In accordance with Section 80 (4) of the BHG, only the following cases of building may be charged:

1.		Deposits of levies and surcharges levied by the Federal Government for other entities under public law (e.g. funds, chambers) (§ 16 para. 2 Z 3 BHG) as well as their forwarding.
2.		Expenditure for the purpose of the application of federal funds (§ 40 para. 3 BHG) and revenue from the collection of such funds as well as the expenses and revenues from the execution of financial statements for special accounts of the Federal Government, except for relevant expenses and interest (Section 16 (2) (9) of the BHG).
3.		Other revenue and expenditure which are not definitively those of the Federal Government, revenue of the Federal Government intended for a different institution and chargeable public levies (Section 16 (2) (10)), such as
a)			Withholding and deductions of the payroll tax according to the Income Tax Act 1988-EStG 1988, BGBl. No. 400,
b)			Deduction and removal of social security contributions according to the General Social Security Act-ASVG, BGBl. No 189/1955,
c)			the retention of disbursements in the event of a court payment ban and the transfer of the amounts credited to the operator;
d)			Revenue accruing to an addressee institution and likely to be repaid or for the purpose of securing any subsequent claims or other claims of the Federation (e.g. bail, vadia, detention) and repayment thereof or use,
e)			revenue which is not yet detectable at the time of arrival and the repayment or use of which,
f)			expenditure incurred by an institution with a view to being refunded, with the exception of Article 50 of the BHG, and the repayment of such expenditure,
g)			cash exports and cash reinforcements, as well as other cash transfers required between the exporting institutions;
h)			Revenue and expenditure related to payment appropriations taken into custody (e.g. misdements, foreign funds),
i)			the revenue accued to an institution and intended for another institution, and the forwarding to the competent institution of the revenue and expenditure of the institution concerned,
j)			not immediately replaced casuals, their restitution or any other use,
k)			Revenue and expenditure arising from turnover and pre-tax management, provided that the leading institution or part of such an institution is based on the UStG 1994, BGBl. No. 663, for the removal of the sales tax, or is entitled to deduct,
l)			Revenue and expenditure for legal entities administered by federal institutions (e.g. funds, foundations).
4.		Revenue and expenditure of the financial debt collection according to § 16 (2) Z 11 to 13 and 16 BHG.
5.		Seizures for federal claims, which do not justify financial debt (§ 16 para. 2 Z 14 BHG).

(2) The amount of revenue and expenditure referred to in paragraph 1, which is to be calculated only in advance, must be equal to expenditure and revenue, so as to achieve the balance of such a building. To the extent that this is possible in time and in fact, the balance must be sought in the same financial year. If income and expenses incurred in connection with the execution of the building are subject to expenses and expenses (e.g. interest, price differences, disbursing fees, postage fees), these are to be offset in effect.

Time demarcation

§ 73. (1) The temporal affiliation of property changes as well as of expenses and income shall be governed by their legal or economic realization. If this is the case for the past financial year, the settlement shall be carried out for that financial year. Where a partial membership is given, this distinction shall be made proportionately. In the case of expenses and income, the aforementioned principles may be dismissed if they are negligible on the basis of their scope and significance or if they are continuously recurring with periodic accounting and approximately equal to the same. permanent amounts.

(2) The financial statements required for the completion of the stock and performance accounting of the past financial year may still be carried out until 31 March of the following financial year.

(3) By way of derogation from paragraph 2, non-effective payments may only be made on the stock accounts of the past financial year if they are either related to advance payments or if the settlement is due to reason: Article 72 (2) requires the establishment of a balance within the same financial year. The booking has to be made at the latest by 20 January of the following financial year.

(4) With reference date of 31 December of each financial year, the accounts reported by the economic authorities shall be the final inventories of the actual investment and recirculating assets of the institutions of the Confederation with the conversion results of the HV system. and to make a match through corresponding closing accounts on the stock and performance accounts of the past financial year. The relevant documents shall be made available to the accounting department. Impairment losses or impairment losses due to wear on the assets of the fixed assets due to wear and wear are to be booked as an asset depreciation. The reduction in value caused by wear and loss is to be carried out in a flat-rate manner at 50 vH of the cost of acquisition or production in the year of acquisition or completion.

(5) The compensation of the time difference between the amount of the advance payment and the payment of payments made or received shall be offset by the accounts of the accounts for the past financial year. 1.

(6) The balances existing on the last day of a financial year on the stock and performance accounts shall be presented separately to accounts of the following financial year, according to accounting circles. The balances of the stock accounts are to be transferred to the numerically identical stock accounts, the balances of the success accounts shall be transferred to the profit and loss account of the new financial year. The balances of accounts held for the sub-and secondary accounts, the nationwide settlement accounts (e.g. settlement account-Bundesbesoldung), the accounts of the capital compensation accounts, including the profit and loss account, the accounts for Capital increases and reductions (Section 69 (9)) as well as the accounts for the transfers of assets between the referring institutions (Section 69 (8)) shall be transferred to the capital account of the new financial year.

5. Main piece

Secondary Accounts and Side Recordings

Person Account Management

§ 74. (1) The HV system shall set up a secondary accounting system for the management of persons in the HV system, which shall be used for the settlement of claims and liabilities, in particular the monitoring of payment periods and the introduction of claims.

(2) For each payer (debtor) and for each eligible person (creditor), a personal account (debtor/creditor account) shall be set up in which the information provided for the monitoring and debt surveillance and for the Payment implementation is required (name, address, bank details, turnover tax license plate, company register, etc.). The person accounts are centrally managed by the accounting department.

(3) Personal accounts shall in principle be provided in a reference system, which shall be made available to all of the federal institutions which are to be referred to. Only for persons entitled to receive the confidentiality of the payment data (e.g. covered investigators), otherwise there is a special interest in confidentiality (e.g. in the interest of the national defence) or in the case of those who are entitled to receive the confidentiality of the payment traffic data. may be assumed that the required account is only required only by an incoming institution or only once (e.g. CPD accounts), do not have to be run in the reference system.

(4) The payment execution may only take place via personal accounts, which are released by the accounting department for bookings in the respective accounting department. If personal accounts are subsequently changed or new personal accounts are created, these are to be released from the accounting department. The modification or re-installation of personal accounts may be made by the institution itself or by the accounting department. If the change or new installation is carried out in the accounting department, a further accounting officer must participate in the release of these personal accounts (four-eyes principle).

(5) The personal accounts shall be based on the double accounting methodology (with the parties to be and have). On the accounts receivable accounts receivables in the target and the payment of the receivables (payment) must be booked in the case. In the credit account accounts are liabilities in the have and the payment of the liabilities (payment) in the target to be booked.

Shareholdings, shares, financial liabilities and liabilities

§ 75. (1) For the interests of the Federal Government, the securities of the Federal Government which do not constitute a shareholding (other securities), the financial debt and currency exchange agreements as well as the liabilities of the Federal Government, the accounting department is also responsible for the to carry out their offsetting by means of side records.

(2) For each participation of the Federal Government, the accounting shall in particular include the name and address of the company, the share capital and the sum of the shares, the federal contribution to the nominal value in the currency in question, which shall be: The ratio of the federal shareholding to the share capital and the sum of the shares, the cost of acquisition in euros, the commercial figures, the acquisitions and divestment titles and, in the case of domestic shareholdings, the company ledger number. ; if the registration in the company's book has not yet been completed, this shall be . These provisions shall also apply to any increase or reduction of the sum of the shares or the federal contribution.

(3) For each other type of security, the nominal value in each currency, the cost of acquisition in euro, the commercial figures, the purchase and disposal titles, the amount and maturity of the interest and the amount of the interest and the amount of the securities. Number of pieces.

(4) Shareholdings and other securities acquired free of charge shall be made by the referring institution with the price or value at the time of acquisition. If a substantial and likely permanent devaluation of holdings or other securities is to be established, the extent of the devaluation shall be determined by the referring institution and must be identified as a reduction in value.

(5) For each financial debt of the Federal Government as well as for each currency exchange contract associated with it, the accounting shall in particular be the type and name of the debt/debt, the nominal value in the currency in question, the output rate, the more-or Minor amounts (expenses, emission gains/losses, redemption commissions, etc.) as well as the net proceeds in the currency in question, the corresponding euro countervalues, the amount and maturity of the repayments, interest), the legal basis, the name, address and bank details of the creditor, the related business figures and in the case of titrated debt, to expel the quantities. The financial debt recorded in foreign currency and the currency exchange agreements associated with it shall be converted to the currency exchange rate at each end of the month and at each end of the month. A repayment plan shall be drawn up on each financial debt and each currency exchange contract, which shall contain the repayments and the rates of interest.

(6) For each liability of the Federal Government, the accounting shall, in particular, be the type and name of the liability, the name and address of the debtor and the creditor, the nominal value of the liability commitment and the liability utilization in the respective currency, the value of the euro, including all interest rates, the maturity of the liability, the legal basis and the relevant business figures. These provisions shall also apply to any increase or reduction of liability and disclaimer. The acceptance of the debt by the Federal Government is to be presented as a reduction in the liability of liability and liability utilization. As at 31 December of each financial year, the disclaimer of liability in foreign currency shall be assessed by means of the foreign exchange rate.

(7) The holdings of the holdings and other securities shall be in line with the values set out in the HV system in the stock and performance accounting system. In the case of financial debt, this also applies with regard to the amount of the pre-proposal offsetting. The Federal Government's liability in the HV system shall not be shown as a debt until the Federal Government has assumed the debt in the pre-proposal-effective settlement and in the calculation of the stock and the profit.

6. Main piece

Cost and benefit calculation

Section 1

Scope

§ 76. This main piece regulates the design of the cost and benefit account for federal government bodies involved in the management of the federal budget, are directly connected to the Federal Government's automatic financial management and a The costs and benefits account must be taken in accordance with § 82 of the German Federal Law on the Law of the Federal States.

Subject matter and principles

§ 77. (1) The institutions shall have an invoice system with the following components in the cost and benefit account:

1.		Cost-based calculation,
2.		Cost center bill,
3.		Performance calculation.

(2) The institutions shall comply with the following principles in the management of the cost and benefit calculation:

1.		The cost and benefit calculation shall at least have the quality of a full-cost invoice.
2.		The collection and settlement of the costs and proceeds shall be carried out on the basis of receipts. In the absence of proof, a documentation is to be carried out.
3.		The accounting period shall in principle be the calendar year. In order to increase the information content, different periods can also be set up. Deviating accounting periods must be divisible by full calendar months.
4.		Costs are to be recorded only once. The allocation of costs shall be as responsible as possible; where this is not possible or is possible only with considerable effort, a key settlement must be carried out.
5.		On the one hand, the cost and benefit calculation must be based on the degree of completeness, accuracy and level of accuracy required for its significance and, on the other hand, it must be carried out with the least possible use of resources.
6.		The cost and benefit account is part of the federal budget statement.

Section 2

Cost calculation

§ 78. (1) In the cost-specific calculation, it is to be documented which costs, according to species, are differentiated in what amount within a billing period.

(2) Costs shall be the consumption or consumption of economic goods or services valued in money, which shall be used for the production, supply and exploitation of public services and for the maintenance of the readiness to perform within a period of time. Redeeming is the limited income from the provision of public services.

(3) The expenses incurred in the context of budgetary management shall be borne by the cost of surpassing the proceeds of the proceeds. If time, objective or value limits have to be made, then, if necessary, calculated variables shall be used.

Cost Card Groups

§ 79. (1) The cost types shall be fully and clearly assigned to the following cost groups:

1.		Primary costs:
a)			Personnel costs:
aa)				Non-disponible personnel costs
bb)				Disponible Personnel Cost
cc)				Calculatory personnel costs
b)			Operating costs:
aa)				Material costs
bb)				Maintenance costs
cc)				Communication Cost
dd)				Rental Cost
ee)				Travel expenses and other expenses
ff)				Foreign Performance Cost
gg)				Other costs
hh)				Calculatory operating costs
c)			Revenue:
aa)				Actual proceeds
bb)				Calculatory proceeds
2.		Secondary costs
3.		Neutral costs and revenues:
a)			Nominal Cost
b)			Other neutral costs
c)			Nominal Order

(2) If necessary, the cost groups specified in paragraph 1 may be broken down.

(3) Primary cost types shall include costs and revenues originating from outside the cost accounting, as well as calculatory costs and revenue.

(4) Secondary cost types are used to map internal value flows.

(5) As a neutral cost or neutral revenues are expenses or to be regarded as income which is not related to the provision of services or to the production of services, or by means of costing costs or costs, shall be replaced by calculation of the calculation of the calculation.

Cost types

§ 80. (1) The calculatory costs include the calculated personnel costs, the calculated depreciation, the calculatory rent, the calculatory costs of other departments and the calculations of calculations. Calculated interest rates must not be included in the current cost and performance calculation, but they may be taken into account for decision making.

(2) In the case of the calculated depreciation, the cost of acquisition or production of the asset used shall be distributed in a linear manner to the estimated useful life. Where resources are used beyond the period of depreciation originally adopted, 50% of the final depreciation shall be applied until the end of the period of withdrawal.

(3) Calculated rents are to be used for federal buildings for which no market-standard rental costs are incurred. For buildings located in the country, the rental rates will be leased by the Federal Minister of Finance.

(4) In the case of performance interdependencies, which are usually not shown in the budget, calculatory quantities may be estimated if the calculated proceeds of the performance-generating institution are calculated by means of corresponding calculatory costs in the case of the power-receiving organs.

Section 3

Cost center invoice

§ 81. (1) Cost centres shall be made according to organisational, functional, spatial and accounting aspects.

(2) The cost centres must be structured hierarchically and in accordance with the organization organisation (standard hierarchy). In addition, additional cost center hierarchies and cost control groups can be used.

Default Model

§ 82. (1) In order to make the results of the Federal Ministries comparable, the cost-based statements between the cost centres are to be designed in a uniform manner according to a standard model. The leading bodies for which the legal requirements are given have to be offset strictly according to the standard model.

(2) The standard model is divided into five levels for the central office:

1.		Central Office: Buildings
2.		Central Office: Joint Resources
3.		Central location: Direction
4.		Central Office: Presidential Services
5.		Central Office: Fachsektionen

The billing system, which is predetermined in the standard model, is independent of the standard hierarchy of cost centers in § 81 (2).

(3) The costs of upstream cost centres are to be offset either at the cost centres of downstream levels or on external services. A billing of downstream cost centers and services on upstream cost centers, as well as a mutual benefit settlement between two cost centers is not permitted. Within a single level, multi-stage billing is not permitted. Apart from this, the mapping of line performances in the respective level is excluded.

(4) Each cost centre may provide internal and external services.

(5) For the settlement of internal services, the Federal Minister of Finance shall establish the keys defined in a uniform manner for all the institutions to which they are referring. By way of derogation, the institutions, in agreement with the Federal Minister for Finance, may use alternative keys if they lead to a greater or comparable accuracy of settlement.

Section 4

Performance Accounting

§ 83. The performance calculation forms a basis for the calculation of performance indicators with the help of which a management control of the institutions is supported. The following tasks shall be carried out within the framework of the performance calculation:

1.		Definition and description of the performance provided by an institution.
2.		Recording the amount of power by volume or performance time measurement or estimate for the purpose of calculation of performance.
3.		Calculation of performance.

Performance Definition

§ 84. (1) A performance is the result of a completed work process consisting of a series of objectively related work steps. There must be a public order basis for each performance. Services may also be composed of partial performances. Services are to be defined in such a way that control-relevant key figures can be formed.

(2) Benefits are classified as either internal or external, depending on whether they are provided to customers (recipients, users) within or outside the home-management body (portfolios). The internal services are in advance for the external services. The internal services are to be determined by the Federal Minister of Finance.

(3) The institutions shall document the internal and external services in the form of hierarchically structured service catalogues. The catalogue of external services is to be divided into policy fields, business units, performance groups and services.

Performance Capture

§ 85. (1) The internal and external performance shall be recorded by the institutions in terms of volume or time. The quantitative detection means the collection of the quantity of power in units which can be counted.

(2) The determination of the performance time is carried out either by time recording or at least by a percentage estimate of the distribution of the power time on the individual services. It is to be distinguished according to employee categories. The attendance time of the employees is made up of times, which are directly assigned to the services, and times which are not directly assigned to the services. The latter do not have to be identified separately, but can be applied in proportion to the directly attributable performance times.

(3) In the case of a regular weekly service of 40 hours, the basis for the determination of the performance times from the percentages is basically from a plan value of 1 680 hours per full-employment equivalent. If current hourly records are conducted, the actual hours worked per employee category can be billed.

(4) The recording of the recorded or estimated service hours shall be effected on a month-by-month basis. Time estimates are also made in absentia. These estimates are based either on an extrapolation of the previous periods or on empirical values. The values should as far as possible represent the annual average.

(5) The non-disponibable personnel costs collected at the cost centres and the calculatory personnel costs will be charged to the services in the form of tariffs (standard costs) for each employee category. The tariffs per employee category are to be published by the Federal Minister of Finance.

Power calculation

§ 86. Regardless of whether the services are internal or external, the services are to be assessed in a cost-effective way according to the same calculation method. Directly responsible costs are to be calculated directly. The following clearing steps shall be carried out in the case of costs which cannot be directly attributed:

1.		The calculation of the non-disponibable costs and the calculatory personnel costs of the cost centre by means of tariffs and quantities based on the estimated or recorded performance times per employee category.
2.		Invoiced personnel costs of the cost centre as actual costs in the same ratio as the personnel costs already calculated by means of tariff or on the basis of more precise recording.
3.		Calculation of the operating costs and the secondary costs of the cost centre as actual costs in relation to the service times.
4.		According to the request, the difference between the personnel costs calculated by means of tariffs and the actual personnel costs of the cost center is to be reprocessed in proportion to the personnel costs already calculated by means of tariff.

Section 5

Organization

§ 87. (1) The Federal Minister of Finance, together with the Court of Auditors, supervises the uniform design of the cost and benefit account.

(2) The institutions shall collect the data necessary for the implementation of the cost and performance accounting and shall process them within the framework of the Federal budget accounting system supported by the automation system.

(3) The results of the cost and performance statement shall be evaluated for the institutions involved in the federal budget, personnel and performance controlling (§ § 15a and 82 BHG) and shall, where necessary, be explained.

Cost and Performance Accounting Guide

§ 88. (1) In accordance with Section 5 (1) (3) of the Federal Constitutional Court (BHG), the Federal Minister for Finance shall submit a cost and performance accounting manual to the Federal Minister of Finance before the operating admission of the accounting system. The Federal Minister of Finance shall release the handbook in agreement with the Court of Auditors.

(2) The cost and performance accounting manual is used, on the one hand, to document the design-compliant design of the cost and benefit calculation and, on the other hand, provides an instruction manual for the operational operation. The cost and benefit accounting manual shall include at least the following content:

1.		Determination of the objectives of the cost and performance calculation in the resort.
2.		Organization of cost and performance accounting, definition of tasks, allocation of tasks and responsibilities.
3.		Master data lists, including the hierarchical structure of cost centers and cost carriers.
4.		Performance catalogue, description of external services
5.		Performance relationships, settlement relationships, order of settlement, final work, reporting, forms.
6.		Confirmation of conformity with this Regulation.

7. Main piece

Settlement at the cash registers and paying agencies

Special arrangements for authorising bodies with cash registers

§ 89. (1) The provisions of this part relating to the settlement shall apply to the authorising bodies, which use a cash register in accordance with § 8 BHG, only in accordance with the following provisions.

(2) The rates of settlement in the cash registers shall be carried out in accordance with the general accounting principles in accordance with § § 57 and 58. The appropriate programmes shall be defined and provided by the Federal Minister of Finance. In the operation of the programmes, the institutions have to comply with the respective procedural rules of the Federal Minister of Finance.

(3) In the case of the authorising bodies, the subject-matter in the transfer charges shall, in principle, be the same as those of the referring bodies which use the accounts.

1.		The provisions of § § 61 to 68 shall apply mutatically in the case of the pre-stop-effective settlement and in the case of the offsetting of the privileges and preloads.
2.		In the case of income and income statements, only revenue and expenditure which is not effective in accordance with section 72 shall be the subject of the clearing up of the accounts. Income and expenses, which are billed in an effective way, are not to be offset separately from the cash registers in the inventory and income statement.
3.		The information required for the management of the person's accounts must be determined independently by the cash registers for their scope of action.

(4) A time demarcation is not provided for authorising bodies, but cases concerning the past financial year and which are incurred in the financial year are known to the cashier only after 31 December (e.g. statements of account, Payment of the financial year is still to be attributed to the financial year. If defects are discovered in the cash settlement of the cash registers after the conclusion of the cash settlement for December, then these are corrected by the accounting in the HV-system until the end of the respective expiry period for the referring organs. -.

(5) Payments may be made by the authorising bodies only at the level of the annual and/or annual payments. on a monthly basis of expenditure. This is to be monitored by the coffers.

Cash accounting

§ 90. (1) The authorising bodies shall, by way of cash registers, regularly draw up cash accounts with the results of the settlement of a calendar month, and shall keep accounting records in electronic form for inclusion in the accounts of the institutions of the HV system.

(2) The billing date shall be the last of a calendar month. All bookings relating to the respective accounting period shall be included in the settlement. The individual settlement accounts shall be completed by total formation at the accounting date and shall be transmitted to the accounts, where:

1.		payments per pre-strike post,
2.		the rights, obligations, claims, liabilities, privileges and charges per pre-proposal approach and
3.		the revenue and expenditure incurred in each inventory account
are to be transmitted. In the last cash settlement of a financial year for the settlement period of December, the receivables, liabilities, allowances, obligations, privileges and pre-charges are to be submitted for each pre-strike post.

(3) The settlement date for the accounting periods January to November may be brought forward by the referring institution with which the settlement ratio exists, so that the settlement results from the accounting period to the current month in the HV system can be included. The cash settlement for December must be carried out in such a timely manner that it should be included in the accounts by the accounting system up to 20. Jänner of the following year is guaranteed.

(4) In addition to the cash settlement in electronic form, the cash registers

1.		a list of accounts and
2.		a closing summary
in paper form, with the signature of the cash manager, to the accounting department. In the case of the cash registers, two-copies of the transmitted overviews shall be kept.

(5) The preparation of the account overview and the closing statements must be made with the help of the programmes made available by the Federal Minister of Finance. The scope and content of the data to be issued shall be laid down in procedural rules.

Special arrangements for bodies with paying agencies

§ 91. (1) The 5. Part of the settlement shall be applied only in accordance with the following provisions for the issuing and authorising bodies which are responsible for the settlement of the payment transactions of a paying agent in accordance with Section 9a BHG.

(2) Only the deposits and disbursements shall be recorded by the paying agencies in continuous clearing operations, which are either settled in cash payment transactions or are carried out by other forms of endurance pursuant to § § 47 and 48. The conversion rates are to be made on an ongoing basis after their seizure (in time) and on the corresponding accounts (factual) in cash-dives.

(3) The cash desks must be carried out in two copies and have the name of the paying agent, the settlement period, a sheet number, the serial number and the date of the booking, the number of the account on which the account has been given. The invoice shall be included in the amount of the invoice and the amount of the entry or withdrawal.

(4) The factual and local area of responsibility of paying agencies shall be determined by the referring institution. Payment and disbursements may only be made by paying agencies within these provisions. Cash received in cash payments may be used directly for disbursements, by way of derogation from the general principle of cover. The time limit according to § 52 BHG is not allowed for paying agencies.

(5) At the latest by the end of the year, paying agencies shall draw up a statement of payment of the deposits and withdrawals made and shall forward them to the competent cash register or accounting department for inclusion in their rates of transfer. If the monthly expenditure exceeds € 500 per year, the billing shall be carried out at least monthly.

(6) The settlement of payments shall include the originals of the cash sheets for the settlement period and the accompanying accounting documents and supporting documents. The cash desktops for the billing period are to be completed on the last page of the cashier. The Kassier has to confirm the matching of the bookable with the actual cash register with the signature.

(7) After verification by the accounting department, the second copies of the cash books relating to the examination period, together with the corresponding deposit confirmations (§ 51 para. 2 Z 1, third copy), are together with the next following Transfer of payment to the cash register or to the accounting department.

8. Main piece

Storage of accounting documents and clearing up of invoices

General storage

§ 92. (1) All accounting documents and accounting records, including monthly remittanies, shall be kept safe and orderly 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 excretion and destruction of accounting documents and documents before the expiry of the retention period referred to in paragraph 1 shall be admissible only if the documents in question are of secondary importance and the documents in question are of secondary importance. Traceability of the building on the basis of other documents or enrolments is still possible. The competent budgetary authority may only approve the excretion and destruction with the agreement of the Federal Minister for Finance and the Court of Auditors.

(3) The retention of the accounting documents and prescriptions is in principle the responsibility of the accounting department. The participation of the accounts can be omitted if the clearing up of the accounts

1.		shall be conducted in subsidiary accounting circles in accordance with Article 60 (2) to (4); or
2.		from the cash registers in accordance with § § 89f or be managed by the paying agencies in accordance with § 91 bis for invoicing, or
3.		the inclusion of accounting in the accounts is not necessarily provided for.
In such cases, the storage of the accounting documents and documents shall be the responsibility of the competent authorities of the federal government.

Storage in digital form

§ 93. (1) The retention of the accounting documents and notes shall in principle take place in digital form on data carriers. The complete, orderly, content-like and original reproduction until the expiry of the retention period referred to in § 92 (1) must be guaranteed at all times. 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 shall be kept in the HV system during the processing of the building up to the end of the building. Once the building has been completed, the accounting documents and documents are to be stored either in a separate storage system (electronic archive), which ensures secure and reliable data access from the HV system. or continue to be stored in the HV system.

(3) The retention of accounting documents and records may take place outside the HV system if this is used for administrative simplification and the security of the building and the control function of the executive bodies are maintained. Only with the agreement of the Federal Minister for Finance and the Court of Auditors, the competent budgetary authority may approve the storage of documents outside the HV system. This applies to the retention of settlement documents during the execution of the building, as well as for the retention of accounting documents and notes after the completion of the cases of the cases.

(4) Within a reasonable period of time, the competent institution shall make available the necessary tools to make the data recorded in digital form legible, and, where necessary, legible without any means of assistance, to teach permanent reproductions.

Physical Storage

§ 94. (1) Paper documents which have to be placed in the digital form by scanning shall continue to be for a certain period of time to be determined by the competent institution itself, unless it is based on other provisions (e.g. office rules) is to be physically stored. During this period, the completeness and accuracy of the scanned documents shall be checked and, if necessary, the permanent storage of the physical documents shall be made.

(2) Documents which are not suitable for storage in digital form in accordance with § 93 because of their size, nature or for other reasons are to be kept physically as soon as the case of the building has been completed.

(3) The physical storage must be set up in such a way that the documents relating to the respective clearing operations can be found and taken as soon as possible. The documents shall be kept separate from financial years and accounting circles and shall be kept in accordance with the accounts within the financial year. Where documents relate to a number of financial years, they shall be kept in accordance with the last financial year referred to. If they refer to more than one settlement, they shall be retained after the preliminary statement of settlement, which shall not be affected by the calculation of the stock and the success of the settlement. Documents relating only to ancesial constituencies shall be kept in the appropriate order of these accounting circles. Within the objective order, the documents shall be kept in chronological order.

Part 6

Internal Check

Section 1

General purpose for internal examination

Principles

§ 95. (1) On the basis of § § 90 (7), 91 (3) and 92 (4) of the BHG (BHG), the following provisions shall be laid down in

1.		factual and computational testing;
2.		Examination in the execution of the building and
3.		Review.
In principle, each of these tests is to be carried out only once for a case of a building.

(2) The examination of the factual and computational correctness is the responsibility of the respective competent organs.

(3) The examination in the execution of the building shall be the responsibility of the respective competent executive bodies.

(4) The verification shall be the responsibility of the accounting department. The accounting department shall verify the financial and financial statements of all the relevant institutions, including the authorising bodies and the legal entities under management.

(5) In the case of staff with an internal audit duties, it is particularly important to ensure that the rules on incompatibility and incompatibility are complied with and that the professional competence of the staff is to achieve the objective of the examination. is guaranteed.

(6) Where irregularities or administrative offences are found during the course of the internal audit, the staff in question shall be entrusted with other tasks, without prejudice to any other measures to be introduced (criminal or disciplinary). This shall apply in particular where these irregularities or administrative offences are related to:

1.		the reason or the amount of inadmissible arrangements;
2.		the manipulation of payment or settlement documents,
3.		In other cases, any revenue or loss of income, or
4.		comparable other gross duty-related injuries.

Section 2

Factual and computational testing

Audit Scope

§ 96. (1) Any entitlement to payment and any obligation to pay shall be assessed for their reasons and their amount, unless the case of the examination or replacement of the full test is provided for in Section 97 by a random test.

(2) Each receipt shall be considered which shall be received by the requesting institution and is liable to give rise to a payment claim or a payment obligation of the Federal Government (e.g. invoice, credit note, written contract, other payment request). If there are several copies of the document, it is necessary to ensure that this document is only supplied once to the payment implementation (e.g. by marking with the words "not suitable for payment completion").

(3) All supporting documents shall be checked for their integrity and completeness. For invoices in the sense of the UStG 1994, BGBl. No. 663, the authenticity of the invoice, as well as the integrity and completeness of all invoice details, including the invoice number (§ 11 UStG 1994), must be checked by hand of the original document. In the event of loss of an original occupancy, a second or replacement copy, together with a note on the loss of the original occupancy, can be used to complete the payment execution. In case of retrieval of the original document, it is necessary to ensure that there is no additional payment.

(4) In the case of payments, advance payments and other settlement cases subject to payment, each individual payment shall be examined in accordance with the statutory or contractual obligation to pay for the reason and the amount. For the final payment or the settlement of payments made shall be subject to the final factual and computational correctness of the payments.

(5) In the context of the substantive examination, it shall be established whether the payment claim or the obligation to pay is based on the fact that this includes:

1.		in the case of a payment which is based on a direct consideration, the finding that:
a)			the identified delivery or other service has actually been provided,
b)			the delivery or other performance agreed upon, or the order has been executed accordingly,
c)			vote in favour of the quality and quantity indicated,
d)			the other obligations arising out of the underlying agreement, the law or any other relevant provisions, are met and
e)			the required entries have been made in the property, inventory, or material reps.
2.		in the case of a payment which is not based on a direct consideration, the finding that:
a)			a federal payment obligation (e.g. for the payment of a deposit or advance payment) and
b)			the payment is necessary for the continuation of the administration or the achievement of the objectives is to be carried out in accordance with the principles of financial management.

(6) In the context of the computer audit, it shall be established whether the payment claim or the payment obligation exists, which shall include the determination that:

1.		the figures given (e.g. quantity, price, time period, weight, unit rate) are credible, complete and correct,
2.		shall be properly taken into account in the final settlement of the accounts and advance payments,
3.		the information required for the handling of payment transactions (in particular the name and address of the person entitled to receive and the bank details thereof) and the other accounts are fully available;
4.		the terms and conditions of payment (period, discount, discount) are shown in accordance with the terms of the agreement.

Diversion or sampling

§ 97. (1) On the basis of § 90 (7) second half-sentence BHG, the following cases shall be laid down in which the examination shall be omitted or a random test may be carried out instead of a complete examination.

(2) The factual and computational examination of a document shall not have to be carried out in the case of administrative or judicial decisions or decrees (decisions, decisions). The examination may also be omitted if the payment claim or the obligation to pay is based on the basis of previous orders of the referring institution from the documents relating to the case of the bid, or by law, regulation or other administrative authorities, in accordance with the conditions laid down by the referring institution. Regulations are determined.

(3) In cases where the measurement of the power consumption is carried out by means of counting equipment which are not in the position of the service and which are not accessible to them, the verification of the accuracy of the material may be carried out. in respect of the quantities indicated, limit the fact that striking deviations from previous consumption trends appear to be justified or can be explained. This also applies analogously to services in which the relevant information in the documents is probably not verifiable as a result of their own nature and quantity. However, this simplified form of objective examination shall be admissible only if it has been established with the agreement of the Federal Minister of Finance and the Court of Auditors, with regard to banking charges, telecommunications and broadcasting fees, Energy consumption and use of communication and information systems is already to be regarded as manufactured.

(4) Instead of a complete test, a sample test may be carried out for recurring payment entitlements in the same amount, provided that the amounts shown appear credible and otherwise there are no reasons to do so (e.g. Energy deductions, operating costs, rents, rates, leasing payments).

(5) The computational test may be carried out at random when payment entitlements or payment obligations are determined in automated IT procedures upstream of the HV system (e.g. staff expenditure) or in the case of payment entitlements or payment entitlements. Payment obligations for which a total amount of 100 € is not exceeded.

Entrusted with the examination

§ 98. (1) The verification of factual and computational correctness shall be carried out by the staff,

1.		assess all the circumstances (proper delivery or service delivery) in order to certify the accuracy of the document to be checked,
2.		who either do not have the right to order or, in the case of a given case, do not exercise their power of order, and
3.		where otherwise there is no doubt as to their full impartiality (§ 9) and there is no incompatibility in accordance with § 10 (2).

(2) A staff member who undertakes orders in the execution of the building (issuing authority) may only be entrusted with the determination of the factual accuracy in accordance with Section 90 (3) of the Federal HG of the Federal State (BHG) if the full impartiality is guaranteed and if no Incompatibility is present. This is to be assumed if another staff member in the building process, for example by confirmation on the delivery note, as a clerk of the business piece, by setting a technical examination note, by registering in the An inventory or material directory or another service or an independent third party (e.g. civil engineering examination note) is involved, as well as the verifiability of the service to which the payment is based in detail.

(3) If all circumstances cannot be assessed by a staff member alone, a number of staff members shall be entrusted with the objective and/or computer audit.

(4) In order to assess the proper delivery or service provision, the expert knowledge of an expert third party shall be required to enclose the document in accordance with the findings obtained in accordance with the provisions of this Regulation. In the absence of a written evidence, the result is to be documented in the form of a file record.

(5) With the consent of the competent budgetary authority, a different service or a third party may be entrusted with the task of carrying out the objective and accounting examination, provided that the aim of the examination can be better achieved by doing so. The delegation of the audit authority shall require a written agreement to be valid and, furthermore, it may include only a certain partial area of the building. The agreement shall specify the specific area for which the audit authority applies. In particular, the content and form of the test notes, reporting obligations, control and authority powers, and liability regulations are to be defined.

Determination of factual and computational correctness

§ 99. (1) The factual and computational correctness must be checked and recorded in writing prior to the issuing of the order in the execution of the building. The examination note is to be assessed by the clerk, with the date of approval, either directly on the receipt, in the order itself or in the building documents. The examination note may only be affixed after complete examination has been completed. The clerk has to obtain the necessary information and certificates and to document them in writing. Any staff member who is involved in the examination shall be notified to the issuing authority, unless the competent authority is responsible for the division of business and personnel.

(2) The examination must be carried out in such a timely manner that the exploitation of payment favors is largely ensured. If, in exceptional cases, the determination is not possible before the order is issued, the examination shall be carried out without delay, but at the latest within 14 days of receipt of payment or payment of the payment. However, in the case of disbursements, this shall only be permissible if the service has already been provided or if the Federal Government's obligation to pay is determined according to the amount of the payment, the amount of which appears to be wrongly received by the receiving entitled, if any The amounts are to be reimbursed or returned in due time and there is no other reason to speak against it. The performance of such payments for the consumption of available pre-stop amounts shall be inadmissible.

(3) If components of the movable or immovable federal assets are affected by payment obligations, it is also necessary to ensure that the respective access and disposal in the asset records (property, inventory or materials) are recorded. The collection in the asset records shall, in principle, be effected before the order is issued in the execution of the building, but may in exceptional cases be effected after the payment has been carried out, due to the particular urgency of payment.

Determination of inaccuracies

§ 100. If any errors or other defects are found during the occupancy test, these are to be communicated to the exhibitor of the document (e.g. invoice wall). In the event of a change in the final amount of a document-in particular in the case of a reduction in the amount-the receiving authorized person shall be notified in a suitable manner.

Section 3

Examination in the execution of the building

Audit Scope

§ 101. (1) All arrangements for the implementation of the structure of the executive body must be examined in such a way as to ensure that they comply with the budgetary rules and the other rules and arrangements relating to the budgetary and accounting system; unless the examination or replacement of the complete test is not carried out by a random sample test.

(2) arrangements which, by means of electronic transmission by the HV system, have been received by the competent executing institution for electronic transmission, shall be considered as to whether the necessary household information is correct and complete. All information relevant to payment and settlement must be traceable on the basis of the supporting documents and other forms of packaging provided.

(3) Orders which are not automatically supported by the HV system with the competent executing institution shall be certified in writing and with the signature of the authorising officer. This shall apply regardless of whether arrangements are transmitted on paper or in electronic form. In paper form, the order must bear the personal signature of the authorising officer. In electronic form, the arrangement must either be provided with a qualified electronic signature, which according to § 4 paragraph 1 SigG, BGBl. I No 190/1999, which produces the same legal effects as a personal signature, or is transmitted in an equivalent manner, as it may be ordered by the competent budgetary authority in accordance with Article 5 (2) (e.g. with the official signature in accordance with § 19 E-GovG, BGBl. I n ° 10/2004, or by transmission in another secured IT procedure).

(4) The taking of the examination in the execution of the building by the competent executing institution does not require any special arrangement by the respective institution. Any reduction, restriction or delay in the audit activity shall be inadmissible.

(5) In the case of the executive body, it is necessary to ensure that as far as possible no test arrears arise. Nevertheless, any examination residues which cannot be remedied in the foreseeable future shall be reported to the head of the competent institution. This has to take the necessary measures to eliminate the residues.

(6) The following tests shall be carried out in full as a minimum requirement for each order, where Z 8 and 9 shall be able to test a random sample instead of a complete test.

1.		Accuracy of the creditors and accounts receivable (name and address, company's number, UID number, bank details),
2.		the accuracy of the payment and settlement amounts ordered,
3.		the accuracy of the settlement of the pre-deposit and non-account accounts, including the accounting circuits,
4.		Payment terms (due dates, payment deadlines, discount),
5.		Possibility of charging against a request by the Federal Government pursuant to § 39 (introduction of an EilMessage Procedure).
6.		Compliance with the annual and monthly estimates,
7.		the existence of the test certificate of factual and computational correctness,
8.		the reference to a central note,
9.		The right to order, having regard to the financial scope of the institution which is to be set up, and the actual existence of the powers of the respective issuing authority.

(7) The master data of the person accounts recorded in the HV system shall be continuously compared with the current creditors and accounts receivable from the incoming orders and the underlying processing documents, and the accounting records shall be continuously compared with the current accounts and debtors ' accounts. where appropriate, to be corrected.

(8) The cash accounts submitted by the authorising bodies and their funds to the accounts in accordance with Section 90 are to be checked only in terms of sum and completeness from the accounting department prior to the collection in the HV system.

(9) In the case of a payment operation which was not preceded by an order (e.g. cash or immediate payments, good and direct debits due to permanent or confiscted contracts by credit institutions), after the entry into force of the Payment communication (e.g. receipt or bank statement of the credit institution) to carry out the examination in retrospect.

Entrusted with the examination

§ 102. (1) In accordance with Section 91 (2), second sentence, BHG, the exercise of the examination may only be entrusted to staff who have a full unease of inconvenience and are not inunifiable.

(2) The executive body must take appropriate checks to ensure that the activities carried out in the case of the building are properly carried out.

Verification confirmation

§ 103. Arrangements which comply with the regulations must be booked immediately after the examination has been carried out. By booking the order it is confirmed by the bookkeeping or cash register staff that the examination has been carried out in accordance with the rules. If necessary, a notice of enforcement shall be affixed, so that repeated processing is excluded (e.g., full-time stamp imprint, piercing of the arrangement).

Request for rectification

§ 104. (1) In accordance with Section 67 (4) of the BHG, arrangements which do not comply with the provisions may in principle only be executed if the ordering institution has corrected the order or if the ordering institution has insisted on the maintenance. In the event of minor inconsistencies in the terms of payment or in the case of information which is not relevant to settlement, the exporting institution may itself make the necessary adjustment. Where appropriate, the executive body shall have the intention of correcting the proposed corrigendum with the institution which is to be called upon to do so.

(2) If the regulatory body fails to take account of the objections of the executing institution (bookkeeping or cash register) or does not take full account of it and insists on its implementation, this shall be on the order of arrangements by means of electronic means Message delivery on the receipt, to be recorded. Accounting has to be notified to the Court of Auditors and the Federal Minister of Finance of such cases, together with the information of the budgetary authority. To this end, the accounting department shall draw up a written report on each case and to endorse the report copies of the relevant supporting documents. The competent budgetary authority shall be informed of the notification in question by sending a copy. The cashier shall inform the Court of Auditors and the Federal Minister of Finance of any cases of perseveration through the competent budgetary authority.

Section 4

Review

Audit Scope

§ 105. (1) The total amount of money, securities and assets of the Federal Republic of Germany shall be subject to review by the accounting department. The investigation must be carried out on a case-by-case basis and in an unmutualised manner, and shall, in principle, take place annually, in any case, in each case, but one time within two years. Inspections must be carried out in a risk-based way and shall include measures to ensure the safety of the building and compliance with the rules on budgetary and accounting standards, as well as a sample test. The examining body itself, the following institutions and the entities administered by them, including the executive bodies, are to be examined, including the institutions responsible for carrying out the processing of the building (coffers, paying agencies, economic centres and the institutions). Bookkeeping itself).

(2) The inspection shall be carried out unsolicly by the accounting department and shall not be subject to any special arrangement by the institution concerned. Any reduction, restriction or delay in the audit activity shall be inadmissible.

(3) The verification of the cash register shall be carried out on the spot. In the event that the examination can be accelerated, the accounting department can already begin the inspection if the accounting documents required for this purpose are submitted by the cash register on an ongoing basis with the cash settlement. The accounting documents shall be returned after the conclusion of the audit of the cash register.

(4) The verification shall be used to determine whether the payment transactions and the settlement are properly carried out. In particular, it shall be examined whether:

1.		the relevant organisational arrangements for budgetary management are complied with,
2.		the incompatibility and insecurity provisions are complied with,
3.		budgetary provisions and other provisions, in particular those relating to the area of financial impact, shall be complied with,
4.		the arrangements in the execution of the building shall be formally and in the correct, complete and timely manner,
5.		Arrangements of executive bodies (replacement orders) shall be adopted only in the cases approved in accordance with Section 34;
6.		the settlement is carried out properly and all cases of settlement subject to payment are fully accounted for,
7.		the accounting records, including the necessary secondary depreciation, shall be properly conducted
8.		the accounting documents are in place and comply with the rules by form and content;
9.		the storage of the accounting documents, accounting records and other documents relating to the execution of the building shall be carried out in full and in an orderly manner;
10.		the audit activities are properly fulfilled in the context of the internal audit,
11.		the payment transactions are carried out safely and properly,
12.		the amount of cash in cash is limited to the extent to which it is essential;
13.		the cash stock does not exceed the necessary amount and the means of payment, valuables and other items in need of protection are properly kept,
14.		the offered payment favors are being exploited,
15.		payments shall not be made before the due date,
16.		the monitoring of compliance with claims and debts is properly carried out,
17.		the cash stocks, valuables and other assets are in place and duly recorded,
18.		the inclusion in the real estate, inventory or material enrolment has been carried out properly.

(5) For the verification, all accounting records, accounting documents and other documents relating to the completed cases shall be used for the investigation. These are to be considered as to whether they are in the correct and correct, complete and with the required examination regulations. Such cases shall also be included in the investigation, in the case of which no audit endorsements are to be made in the light of the above provisions. In principle, the inspection must be carried out at random, with approximately 10% of the total cases being tested. If financial claims or payment obligations of the federal government are determined with the assistance of automation, approximately 1% of the cases are to be examined. In the event that procedural selection and control mechanisms (e.g. random algorithms, reconciliation with other procedures) are provided for, the examination can be carried out on the basis of these mechanisms.

(6) If irregularities are found which give rise to the presumption that these are not only individual cases or minor amounts or minor defects due to tax or calculation errors, the investigation shall be successively carried out to the affected area, to the whole of the building. The audit report shall include recommendations to avoid the irregularities and shortcomings identified.

(7) In special cases concerning the security and control of the building in a particular way, the accounting department shall be used for participation. Such seizures are in particular:

1.		Cash and Official Investigations,
2.		the transfer of the exchange or cash register between staff members on the basis of irregularities or administrative offences established by the staff;
3.		inventory scans,
4.		Investigations in cases of suspected irregularities and the like,
5.		Restoration of the order of a misguided accounting system,
6.		Examination of funding from federal funds.

Entrusted with the examination

§ 106. (1) The performance of the examination may only be entrusted to staff members of the accounting department who have appropriate knowledge of the federal government's budgetary and accounting systems.

(2) The Federal Minister of Finance may, in agreement with the Court of Auditors, provide for the audit of the Federal Government's tax authorities and accounts, in so far as those tasks concern the financial management, other institutions other than the accounts, where this Due to the required professional qualification (e.g. tax security), the examination can be made more appropriate and the success of the examination is ensured. The audit report of these institutions shall, in so far as it relates to the settlement and payment transactions, also be brought to the attention of the accounting department.

Audit report

§ 107. (1) A written examination report with the date of examination and the name of the examining body shall be drawn up on each inspection carried out,

1.		describe the nature and extent of the examination (period of examination, subject to examination),
2.		the main findings of the audit have to be included, and
3.		in the case of any dates for the reimbursement of countervases and the taking of necessary instiplations.

(2) The examining body shall arrange for the necessary measures to be taken by the institution to which the examination shall be made.

(3) The audit report to be issued in accordance with paragraph 1 shall be disclosed to the institution under review for the counter-sale and the rectification of identified defects, provided that it is not only obvious form errors. The opinion of the Federal Ministry of Finance is to be obtained in the case of differences of opinion which exist between the examining body and the institution under review and which cannot be removed. In the case of those tests which are to be carried out by the accounting department in the case of themselves, the audit reports shall also be announced to the Federal Minister of Finance.

Part 7

Transitional and final provisions

entry into force

§ 108. (1) This Regulation shall enter into force 1. Jänner 2009 in force.

(2) The following Regulations shall expire on 31 December 2008:

1.		Federal Budget Regulation 1989, BGBl. Nr. 570 and
2.		Costs and benefits regulation, BGBl. II No 526/2004.

Molterer