462. Regulation of the Federal Minister of Finance on the scheme for the implementation of the reserves (provisions of the provisions of the provisions of the reserve)

Due to § 53 (7) of the Federal Budget Law (BHG), BGBl. No. 213/1986, as last amended by the Federal Law BGBl. I n ° 20/2008, shall be ordered:

Backsheet formation

§ 1. (1) If, after the end of a financial year, the actual expenditure is lower than the expenditure available under Section 78 (2) of the BHG, the amount of the difference may be constituted as a reserve and be issued by the budgetary management body in subsequent financial years. The same shall apply to expenditure related to revenue in accordance with Section 2 (4) to (7).

(2) The differences in the amounts of the individual reserves shall be determined by the Federal Minister of Finance and shall not be shown in an effective way. The determination shall be carried out at the level of the estimates, if necessary at the level of the pre-strike post.

(3) In determining the subdivision reserve (§ 2 para. 2), the following shall be excluded:

1.		expenditure on the basis of assigned revenue and on the basis of revenue from the EU;
2.		Variable expenditure according to § 12a (2) Z 2 BHG;
3.		Tied expenditure;
4.		Appropriations in accordance with § 17 (5a) BHG;
5.		expenditure which is part of an organisational unit flexibilised in accordance with Section 17a of the BHG;
6.		Additional expenditure in the amount approved by the Federal Minister of Finance pursuant to § 41 sec. 6 Z 6 BHG.

Types of reserves

§ 2. (1) The following reserves are provided for:

1.		Subdivision reserve (§ 53 para. 1 and 5 BHG);
2.		Variable expenditure-reserve (§ 53 para. 2 BHG);
3.		EU revenue-reserve (§ 53 para. 3 BHG);
4.		Assigned revenue-reserve (§ 53 para. 4 BHG);
5.		Flexibility reserve (§ 17a para. 4 BHG).

(2) If, at the end of a financial year, the expenditure of a breakdown is lower than that available, the amount of the difference may be issued by the budgetary authority in subsequent financial years without restriction to a specific use. .

(3) If, at the end of a financial year, the variable expenditure of a breakdown is lower than that available, the amount of the difference may be issued by the budgetary management body in subsequent financial years, while maintaining the use of the difference. . The variable expenditure shall be provided separately from the rest of the expenditure.

(4) In the financial year concerned, additional revenue from the EU, which do not face any corresponding additional expenditure, shall be used within the meaning of Section 38 (1) of the Federal HG and may increase the reserves, the purpose of which shall be retained. The same shall apply to any part of the estimated revenue not received by payment, the institutions of the Federal Republic of receive the EU .

(5) The amount of assigned revenue not used (Section 17 (5) of the BHG) shall be used in the respective financial year within the meaning of Section 38 (1) of the Federal HG and shall increase the reserves, the purpose of which shall be retained.

(6) In the current financial year, actual multi-annual revenue which may be used for additional expenditure on the basis of national financial appropriations shall be equal to the reserves, which shall not be the same as those in the can be carried out before the end of the financial year. In the financial year in accordance with Section 38 (1) of the German Federal HG (BHG), payment of any additional income which has not been used shall be used and the reserve pursuant to paragraph 2 shall be increased.

(7) The payment of unused funds, which are caused by special legislation on special accounts of the Federal Government, are within the respective reserve (paragraph 1). 1) in any case, separately to be recorded and reported. The purpose is to be retained.

Backload determination

§ 3. (1) The order of the investigation shall be carried out in such a way that, first, the reserves are to be established in accordance with Article 2 (1) (2) (2) to (5), and then the reserve of the respective breakdown.

(2) The determination of the reserves may be carried out in accordance with § 53 BHG up to the 30. The following financial year shall be carried out.

Proof of deposit

§ 4. (1) The reserves determined shall be determined under separate seven-digit figures for which the accounts of the account plan of the Federal Government are not to be used.

(2) The number of reserves in the first and second positions shall be the heading and the sub-division, in the third place the type of reserve, the fourth position shall be available for a further detailed breakdown of the type of reserve and may, in the case of: Requires a uniform evaluation (for example in the context of research and development or infrastructure) by the Federal Minister of Finance in an appropriate manner (as in particular in the context of the implementing rules for the annual budget) Federal Finance Act). The fifth to seventh positions can be used as the serial number for each type of reserve.

(3) The following key figures shall be used for the type of reserve (third digit of the key figures):

1		for subdivision repatriation;
2		for variable expenditure-reserve;
3		for EU revenue-return;
4		in the case of assigned revenue-repayment;
5		for the flexibility reserve.

Understanding of the status of the reserve

§ 5. The reserves shall be drawn up by the Federal Minister of Finance in accordance with species (Section 2 (1)) and within the respective detailed breakdown. In addition, for each type of reserve, the up to the 30. Show the status of the following financial year as well as the level of the previous year and the change from the previous year. The Federal Minister of Finance shall immediately inform the budgetary management and the Court of Auditors of this issue, which shall only be available to him, unless he is already directly accessible to him by automated procedures. ,

Backsheet usage

§ 6. (1) Where reserves are required in the course of a financial year for additional expenditure, the budgetary management body shall submit a corresponding request for overscheduled expenditure to the Federal Minister of Finance. In any event, this application shall specify the seven-digit number of the respective reserves and the respective pre-stop approach in which the recovery takes place. The change in the reserve status through the use of the reserve is to be maintained by the Federal Minister of Finance on an ongoing basis and to be taken into account in the determination of the reserve status after the end of the financial year.

(2) The use of the reserves in accordance with § 2 (7) shall be carried out in an effective way. All other additional expenditure incurred through the use of reserves shall be covered by multi-income operations from credit operations.

entry into force

§ 7. This Regulation shall enter into force on 1 January January 2009 will be applied for the first time in the determination of the reserves for the financial year 2009.

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