20. Federal Act to amend the Federal Budget Law

The National Council has decided:

Federal Budget Law, BGBl. No 213/1986, as last amended by BGBl. No 24/2007, is hereby amended as follows:

1. In § 1 (2), the first and second are:

" 1.		the preparatory work for the Federal Financial Framework Act and the budget report;
2.		the preparation and preparation of the drafts for the Federal Financial Framework Act and the Federal Finance Act; "

2. § 2 (1) shall not apply to the last sentence.

3. § 5 (3) (2) and (3) are:

" 2.		participation in the preparation of the German Federal Financial Framework Act (§ 12) as well as the strategy report (§ 12g) and in the preparation of the budget report (§ 34 para. 3);
3.		participation in the preparation of the draft Federal draft proposal (§ 30); "

4. According to § 11 the heading is:

" 3. Section

Federal Financial Framework Law and Strategic Report; Financial Impact of Legislative And Other Basic Regulations "

5. § 12 together with headline reads:

" Federal Financial Framework Act

§ 12. (1) The Federal Government has to submit annually to the National Council, by 30 April at the latest, the draft of the Federal Financial Framework Act, which it has adopted, together with the Strategic Report according to § 12g.

(2) The Federal Financial Framework shall be divided according to factual criteria into the following headings:

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

(3) The headings shall be divided into subdivisions in the light of the matters to be concerned. "

6. According to § 12, the following § § 12a to 12g are inserted in each case together with the headings:

" Ceilings for headings and subdivisions of the Federal Financial Framework Act

§ 12a. (1) The Federal Financial Framework Act shall, for the following four financial years, determine upper limits for expenditure in accordance with the objectives set out in Article 2 (1), at the level of headings and subdivisions. In addition, the Federal Financial Framework Act has to contain the basic principles of the staff plan.

(2) The respective ceilings for expenditure relating to the individual heading shall be composed of:

1.		the sum of the expenditure, which is fixed in terms of amount in each heading;
2.		variable expenditure, the upper limit of which can be calculated on the basis of suitable parameters (para. 4), and
3.		the funds available in the form of reserves (§ § 17a, 53 and 101 (11) and (12)).

(3) The respective ceilings relating to the individual subdivisions of a heading shall consist of:

1.		the sum of the expenditure, which is fixed in terms of the breakdown in each breakdown;
2.		variable expenditure, the upper limit of which can be calculated on the basis of suitable parameters (para. 4), and
3.		the funds available in the form of reserves (§ § 17a, 53 and 101 (11) and (12)).

(4) In areas where expenditure is dependent on economic fluctuations, or on the development of tax revenue, or on expenditure that is refunded by the EU, one of which is fixed in each case. A variable expenditure limit cannot be provided for pre-planning. The determination of the areas where variable spending limits are allowed and the determination of the parameters have with the Regulation of the Federal Minister of Finance-when setting the parameters in agreement with the responsible budget management Organ-to be carried out. Variable expenditure limits must be laid down in statutory pension insurance and statutory unemployment insurance.

(5) expenditure relating to the repayment of financial debt and to the temporary increase in cash liabilities, as well as the expenditure arising from the exchange of capital in the case of exchange contracts, shall be from the date of collection of financial debt. Federal Financial Framework Law excepted.

Binding effect of the Federal Financial Framework Act

§ 12b. (1) The ceilings established in the Federal Financial Framework Act for four financial years at the level of the headings may not be exceeded during the drawing up or in the execution of the respective Federal Finance Act, except in the case of danger in the default and in the Defense case (Art. 51b (2) and (4) B-VG).

The amounts of expenditure set out in the subdivisions as a ceiling shall be binding for the next financial year, and may be, in sum, below the ceiling of the respective heading. If a Federal Finance Law is adopted for the following financial year and the next financial year, the amounts of expenditure of the subdivisions shall be binding for these two financial years. The permissible amounts of expenditure may be exceeded in accordance with Section 41.

(3) The provisions laid down in the basic principles of the Staff Plan (Section 12a (1)) are binding for the respective federal financial law.

Preparation of the Federal Financial Framework Act

§ 12c. Each budgetary institution shall have the documents required for the preparation of the draft of the Federal Financial Framework Law and the Strategic Report to the Federal Minister of Finance in accordance with the principles to be established by the Federal Minister for Finance ,

Preparation of the basic principles of the staff plan

§ 12d. The Federal Chancellor, in agreement with the Federal Minister of Finance, has to draw up a draft of the basic principles of the Staff Plan.

Drafting of the Federal Financial Framework Act

§ 12e. The Federal Minister of Finance shall examine the documents submitted pursuant to Section 12c on the basis of the objectives of the financial management referred to in Article 2 (1) as well as on the financial performance of the Federal Government, and shall then examine the draft of the Federal Financial Framework Act as defined in § 12b.

Presentation of the draft of the German Federal Financial Framework Act

§ 12f. The draft of the German Federal Financial Framework Act and the strategic report according to § 12g are to be submitted by the Federal Minister of Finance and, in so far as these are the basic principles of the Staff Plan, by the Federal Chancellor for decision-making.

Strategy Report

§ 12g. (1) The Strategic Report has to explain the draft of the Federal Financial Framework Act and its objectives. In so far as the strategy report concerns the broad outlines of the staff plan, it is to be drawn up by the Federal Chancellor in agreement with the Federal Minister of Finance, in other respects by the Federal Minister of Finance.

(2) The Strategic Report shall contain in particular:

1.		an overview of the economic situation and its probable development;
2.		the budget and economic policy objectives, as well as the budgetary policy strategy which follows;
3.		the Explanatory Notes to the ceilings of the various headings and subdivisions, including the proposed expenditure priorities, with comparable ceilings for the current financial year, in addition to the ceilings for the following four financial years and the actual expenditure of the previous financial year, as well as the substantial changes which can be expected from this expenditure;
4.		the extent and composition of the estimated revenue in the period of the next four years, separately in accordance with the annual amounts, with the appropriate summaries being made available;
5.		the explanatory notes on the development of revenue;
6.		a presentation of the likely development of key budget indicators;
7.		the assumptions used in the variable expenditure limits, and
8.		the explanatory notes on staff planning. "

§ § § 13 and 13a shall be omitted in each case together with the headings.

8. In § 16 (1), the Z 3 is deleted.

9. In § 16 (1), the Z 4 reads:

" 4.		Withdrawal from reserves which have been effectively formed; "

9a. In § 16 (1), Z 5 reads:

" 5.		the resolution of reserves that have been effectively formed; "

10. In § 16, the following paragraph 5 is added after paragraph 4:

" (5) By way of derogation from the first sentence of paragraph 1, the building shall be netted in connection with federal staff who provide benefits for entities which are members of the federal budget and their successor companies; the relevant provisions shall be The revenue and expenditure shall be separated from each other and shall be shown separately in the full amount (gross) in an annex to the Federal Finance Law. "

11. In § 16, the following paragraph 6 is added after the new paragraph 5:

" (6) By way of derogation from the first sentence of paragraph 1, in the general budget, the revenue and expenditure in the draft Federal proposal for the provision of the building in accordance with Article 40 (1) and § § 65a and 65b shall be budgeted; the relevant However, revenue and expenditure shall be separated from each other and shall be shown separately in full (gross) in an annex to the Federal Finance Law. "

12. In § 17 (2), the word "Job Schedule" by the word "Staff Plan" replaced.

13. In § 17, the following paragraph 5a is inserted after paragraph 5:

"(5a) If a federal law provides that the federal government has to cover the demise of an assigned building, the expenses incurred in this respect shall be apported and offset within this framework."

14. § 17a (4) reads:

" (4) A difference between the actual revenue and expenditure resulting from the pre-match settlement account in accordance with Section 94 for the organisational unit on the one hand and the actual revenue in the Federal estimates for the In accordance with the provisions of paragraph 5, the Federal Minister of Finance does not provide the Federal Minister of Finance with an effective return on the revenue and expenditure of the respective financial year, or leads to a reduction of this reserve. "

15. § 18 (1) reads:

"(1) The Federal estimate shall be broken down by headings and subdivisions in accordance with Section 12a and beyond, in accordance with Section 12a and beyond, in accordance with titles, paragraphs and subdivisions of the Federal Republic of Germany."

16. § 19 (1) to (3) are:

" (1) The revenue and expenditure of the Federal Finance Act shall be divided into headings in accordance with Section 12 (2).

(2) The headings shall be broken down into subdivisions in accordance with the matters to be concerned. However, the revenue and expenditure of the National Council and the Bundesrat are to be recorded together in a subdivision.

(3) Within the subdivisions, the revenue and expenditure shall be allocated to the titles on the basis of their membership of the same subject matter as determined by the reason for their origin or purpose. "

17. In § 21 (2) (1) (1), lit. g and is lit. d:

" (d)		in the compensation budget, the revenue from the commission of financial debt (§ 65) and from currency exchange contracts (Section 65a (1)); "

18. In § 21 (2) (2) (2), lit. e:

" e)		in the balance budget, the expenditure arising from financial debt and exchange contracts; "

18a. In § 21 (2) (2) (2), lit. h:

" h)		in the general budget, the net borrowing of expenditure arising from financial debt and currency exchange contracts and the revenue from the commission of financial debt (§ 65) and from currency exchange contracts (Section 65a (1)) and the net birth of Expenditure and income from the building in connection with federal staff, which provides services for the legal entities and their successor companies, which are outsourced from the federal budget (section 16 (5)). "

19. In § 25, the word order shall be "a chapter" through the phrase "a breakdown" replaced.

20. In § 26, the word "Job Schedule" in the title, as well as in paragraphs 3 and 5 respectively, by the word "Staff Plan" in paragraph 4, the word order shall be replaced by "by Capitulas" through the phrase "by Subdivisions" is replaced and is paragraph 1:

" (1) The highest permissible personnel capacity of the federal government is determined by the staff plan of the annual Federal Finance Law. For this purpose, the planning offices may only be fixed in the manner and number which are absolutely necessary in order to cope with the tasks of the Federal Government and which do not exceed the permissible personnel capacity of the Federal Financial Framework Law pursuant to Section 12a (1). "

21. In § 30 (1), the word sequence shall be deleted "taking into account the budget programme" .

22. In § 30 (2) the second parenthesis is "(Section 34 (4))" .

23. In § 31 together with the title, the word shall be: "Job Plan Design" in each case by the word "Personnel Plan Design" grammatically correct.

24. In § 32, the phrase "with the annexes in accordance with § 16 (4)" through the phrase "with the annexes in accordance with § 16 (4) to (6)" replaced.

25. In § 33, the title of the expression "Job plan uprooted" by "Staff plan design" and the phrase "Draft of the establishment plan" through the phrase "Draft Staff Plan" replaced.

26. In § 34 (1) the word order shall be " the worker's work (para. 3) and the budget report (§ 13) " through the phrase " of the budget report (par. 3) and the working life (para. 4) " and the phrase "Draft of the establishment plan (§ 33)" through the phrase "Draft Staff Plan (§ 33)" replaced.

27. § 34 (3) and (4) are:

" (3) The budget report shall contain in particular:

1.		an overview of the economic situation and probable development;
2.		an overview of budgetary policy objectives and priorities;
3.		a summary of the expenditure and revenue of the federal budget in terms of financial, economic and functional aspects;
4.		a comparison with the comparable values of the applicable Federal Financial Framework Act as well as
5.		a presentation of the draft Federal draft proposal in the context of the national accounts, in particular the public deficit and public debt.

(4) In particular, the working staff shall contain:

1.		the comments on the individual subdivisions and a comparison of the amounts budgeted for each title with the estimates of the current financial year and the actual revenue and expenditure of the previous financial year Financial year, a statement of the reasons for the substantial changes, a presentation of the legal basis for the revenue and expenditure of the Federal Government and selected expenditure and revenue per breakdown, which shall be published in the With regard to the gender-specific impact on the shall be analysed, and
2.		meaningful performance indicators for all essential areas of responsibility in support of economic efficiency, economy and budget management, and making comparisons with others as far as possible and expeditiy organisational units, institutions of the private sector and other States. "

28. § 35 reads:

" § 35. The Federal Minister of Finance has to draw up additional overviews on the Federal Finance Act in order to show how to hang together and to better understand. In any case, these overviews shall contain the following representations:

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

28a. According to § 35, the following § 35a is inserted:

" § 35a. Until the beginning of the deliberations on the draft Federal Finance Act, the Federal Minister of Finance has a report on companies in the relevant committee of the National Council on companies in which the Federal Government directly and is to be submitted exclusively and by means of legal entities pursuant to § 15b (1) (2) (2) (including universities). "

28b. In § 36 (1) the word order is "the annexes in accordance with § 16 (4)" through the phrase "the annexes in accordance with § 16 (4) to (6)" to replace it.

29. In § 36 (2) the word order shall be "Creation of the establishment plan" through the phrase "Creation of the staff plan design" replaced.

29a. According to § 37, the following § § 37a and 37b are inserted:

" § 37a. The Federal Minister of Finance has to report twice a year in writing to the Federal Government, the other budget-governing bodies and the National Council on the implementation of the federal budget in the respective financial year.

§ 37b. By 31 March each year, the Federal Minister of Finance shall forward to the National Council the provisional result of the financial year which has elapsed since 31 March, which shall have the revenue and expenditure of the financial statements in the breakdown of the financial year. Federal estimates to be included. "

30. In § 40 (1), the following second sentence is added:

"For payments by the Federal Government pursuant to section 52 (5), the Federal Minister of Finance may take separate regulations by means of guidelines."

31. § 41 (2) to (6) are:

" (2) In case of danger in default, however, on the basis of a regulation of the Federal Government to be requested by the Federal Minister of Finance in agreement with the Committee of the National Council responsible for the preliminary consultation of Federal Finance Law unforeseeable and unforeseeable, except or surscheduled expenditure, within the limits of the amounts provided for in Article 51b (2) and (4) B-VG. The above-mentioned qualitative conditions shall apply and shall be deemed to be fulfilled only if an unforeseeable need arises in the course of the financial year and the resulting out-of-or overdue expenditure is so urgent that the otherwise required by the National Council in accordance with paragraph 1, it is no longer possible to obtain the approval of the National Council.

(3) In addition, overscheduled expenditure may be provided with the consent of the Federal Minister of Finance if this additional expenditure is

1.		on the basis of a legal obligation,
2.		from an existing financial debt or on the basis of currency exchange contracts, or
3.		other obligation already existing at the time of entry into force of the Federal Finance Law
shall be required.

(4) The Federal Minister of Finance may not agree to any other expenses other than those referred to in paragraph 3 above within the framework of a federal financial authorisation granted to him in accordance with Art. 51b (3) B-VG.

(5) The Federal Government may only present regulations pursuant to paragraph 2 of the Committee of the National Council responsible for the preliminary consultation of federal financial laws if the cover is secured by savings or by additional measures.

(6) The Federal Minister of Finance may, under the following conditions, agree to the performance of overdue expenditure in accordance with paragraphs 3 and 4, if the cover is secured:

1.		through savings within the same subdivision, where savings in variable expenditure cannot be used to cover additional expenditure fixed areas and vice versa;
2.		Reduction of the reserve shown for this breakdown pursuant to § 53 by the increase in income from credit operations or by the increase in income resulting from the withdrawal of reserves by accounts of the Federal Government, on which account is taken of special legislation In the case of § 53 (5), however, credit is to be paid separately, on the other hand, by the actual increase in income, provided that the latter is used in the same financial year;
3.		in the case of removal or dissolution of reserves pursuant to § 101 (11) and (12), in each case by means of multi-income measures;
4.		in the case of variable expenditure, which, owing to the application of the parameters in accordance with Article 12a (4), exceed the amount provided for in the Federal estimate, by means of multi-income operations from credit operations;
5.		by savings in other subdivisions of the same heading, provided that the agreement has been established between the budgetary management bodies involved, where savings in variable expenditure are not limited to the coverage of additional expenditure areas may be used and vice versa;
6.		in the case of loans from credit operations, provided that all the possibilities for redeployment have been exhausted in accordance with Z 1, there are no reserves formed in accordance with Section 53 (1) and the ceiling of the respective heading is not exceeded. "

32. In § 41, the previous paragraph 6 is given the name "(7)" .

33. In § 45 (4), the word order shall be "a chapter" through the phrase "a breakdown" and the phrase "this Chapter" through the phrase "this breakdown" replaced.

33a. In § 51 (2), after the word order "Stock Accounting (§ 80)" the phrase "and those of the building according to § 16 (5) and (6)" inserted.

34. In § 52 (2) the phrase in the first sentence is deleted. "or in the accounts" and it's the last sentence:

" The determination of the reserves may be carried out in accordance with § 53 to 30. January of the following financial year. "

35. § 53 together with headline reads:

" Reserves

§ 53. (1) 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. . The amount of the difference shall be determined by the Federal Minister of Finance and shall not be shown in an effective way; in this case, in particular, the following shall be excluded:

1.		Expenditure on the basis of assigned revenue and on the basis of additional revenue from the EU;
2.		variable expenditure (Section 12a (2) (2) (2));
3.		tied expenditure;
4.		Appropriations in accordance with § 17 (5a; 5a;
5.		expenditure associated with an organisational unit flexibilised in accordance with Section 17a, and
6.		Additional expenditure in the amount approved by the Federal Minister of Finance pursuant to Section 41 (6) (6) (6) (6).

(2) 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 authority in subsequent financial years, while maintaining the use of the budget. . The amount of the difference is determined by the Federal Minister of Finance and is not shown in an effective way.

(3) In the financial year concerned, additional revenue from the EU, which is not subject to any corresponding additional expenditure, shall be used within the meaning of section 38 (1) and may increase the reserves in accordance with paragraph 1, the purpose of which shall be retained.

(4) earmarked revenue not used for payments (Section 17 (5)) shall be used in the relevant financial year within the meaning of Section 38 (1) and shall increase the reserves as specified in paragraph 1, the purpose of which shall be retained.

(5) In the current financial year, actual multi-annual revenue which may be used for additional expenditure on the basis of the Federal Financial Regulation shall be equal to the reserves, which shall not be the same as those for which the additional income is not can be carried out before the end of the financial year.

(6) The Federal Minister of Finance is authorized to remove amounts from existing assigned revenue reserves, or where this is necessary for the fulfilment of due obligations. Furthermore, the Federal Minister of Finance is authorized to take the reserves which are to be deducted on account of special legislation on account of the Federal Government.

(7) The Federal Minister of Finance has to lay down detailed rules for the enforcement of the provisions of paragraphs 1 to 6 by regulation. In particular, the following rules shall apply:

1.		expenditure on expenditure which is not taken into account in the determination of the difference in question;
2.		transparent identification of the reserves, in an appropriate structure;
3.		Approach in the use of the reserve. "

36. In § 65a, the following paragraph 1b is inserted after paragraph 1a:

" (1b) In the course of the preparation of the federal accounts of a financial year (the financial year of the financial year), the balance of expenditure and revenue changes from its provisional balance to the 31. In the following financial year, the Federal Minister of Finance is authorized to do so, in each case on this scale.

1.		in the event of a deterioration in the balance of the federal financial year, additional financial debt and currency exchange agreements, in compliance with Section 65b, or financial debt recorded during the current financial year, and to assign currency exchange contracts to the Federal Court of Accounts; or
2.		in the case of an improvement in the balance, to reduce the financial debt and currency exchange contracts recorded for the accounts of the financial year of the Federal Republic of Germany and to the enabling framework for the purpose of committing financial debt and currency exchange contracts for the the following financial year. "

37. In § 65a (2) the word order shall be "in the chapter" Financial debt, currency exchange contracts "" through the phrase "in the subdivision" financing operations, currency exchange contracts " replaced.

38. In § 65b (3), the Z 2 is deleted.

39. In § 81, the following paragraph 5 is added in accordance with the following paragraph:

" (5) The buildings according to § 16 (5) and (6) are to be recorded separately from the offsetting in accordance with § § 78 to 80, whereby the principles of the settlement according to § § 78 to 80 are to be observed. The results of these buildings are in each case netto in the general budget. "

40. In § 84, para. 4, the word order "the chapter" through the phrase "the breakdown" replaces and eliminates the word sequence "in the" Official Journal of the Austrian Finance Administration "" .

41. The following paragraph 37 is added to § 100:

" (37) § 1 para. 2 Z 1 and 2, § 2 para. 1, § 5 para. 3 Z 2 and 3, the title of the 3. Section, § § 12 to 12g, in each case with headings, § 16 (1) Z 4 and 5, § 16 (5) and (6), § 17 (2), § 17 (5a), § 17a (4), § 18 (1), § 19 (1) to (3), § 21 para. 2 Z 1 lit. d and Z 2 lit. e and h, § 25, the title of § 26, § 26 (1) and (3) to (5), § 30 (1) and (2), § 31, including the title, § 32, § 33, including the title, § 34 (1), (3) and (4), § 35, § 36, § 37a, § 37b, § 40 (1), § 41 (2) to (7), § 45 (4), § 51 (2), § 52 (2), § 53, including the Title, § 65a (1) (b) and (2), § 81 (5), § 84 (4) and § 101 (5) and (11) to (14), as amended by the Federal Law BGBl (Federal Law Gazette) I n ° 20/2008 will be 1. January 2009 in force; § § 13 and 13a together with the headings, § 21 paragraph 2 Z 1 lit. g as well as section 65b (3) Z 2 shall expire on 31 December 2008; § 16 para. 1 Z 3 shall expire at the end of the 30. Jänner 2009 out of force. "

42. In § 101, paragraph 5 reads:

"(5) The end of the financial year 2008 compensatory reserve shall be resolved in an ineffective way."

43. The following paragraphs 11 to 15 are added to § 101:

" (11) All reserves existing at the end of the financial year 2008, with the exception of the compensatory reserve in accordance with paragraph 5 and the reserves referred to in paragraph 12, may, with the agreement of the Federal Minister of Finance, without limitation to a specific The purpose of the application is to take effect in favour of that breakdown of a budgetary management body, to which the intended purpose of the respective reserve is to be allocated to it in a timely and now away-the-way.

(12) The reserves arising from the application of the flexibilisation clause (§ 17a), from assigned revenue as well as from EU reflows may only be used for the same use for which they have been formed during the previous financial years, with the consent of the The Federal Minister of Finance shall be taken forward effectively for the relevant breakdown.

(13) If the purpose of the intended purpose has been omitted to the extent or the amount, or if the reserves in accordance with paragraph 11 have not been taken up to the end of the financial year 2012, then they shall be resolved effectively and in accordance with Section 38 (1) of this Regulation. .

(14) If the federal budget is maintained in 2009 in accordance with Article 51a (4) B-VG, it shall be allowed to enter the new one in the new one from 1. The structure in force in January 2009 will be completed.

(15) In the preparation of the drafts for the Federal Financial Framework Act for the financial years 2009 to 2012 and for the Federal Finance Law for the financial year 2009, the proposals are already from 1. Jänner 2009 applies (including § 35a). "

Fischer

Gusenbauer