526. Ordinance of the Federal Minister of Finance on the implementation of the cost and benefit account (cost and benefit calculation regulation-KLR-V)

On the basis of § 89 of the Federal Act of 4 April 1986 on the management of the federal budget (Federal Budget Act-BHG), BGBl. No. 213/1986, as last amended by the Federal Law BGBl. I n ° 136/2004, shall be assigned in agreement with the Court of Auditors:

Section 1

General provisions

§ 1. This regulation regulates the design of the cost and benefit account for federal 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.

§ 2. (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

§ 3. (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.

§ 4. (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:
a)			Nominal Cost
b)			Other neutral costs

(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) A neutral cost should be regarded as a reversal which is not related to the provision of services and the production of services or which are replaced by costing costs.

§ 5. (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. 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

§ 6. (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.

§ 7. (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. Budgetary management bodies according to § 5 paragraph 1 Z 3 BHG have to be offset strictly in accordance with the standard model. Organs falling under § 5 (1) (3) of the BHG may be applied by the competent budgetary management body to a settlement system deviating from the standard model. Care must be taken to ensure that the results are to be consolidated.

(2) The standard model is divided into the following five levels:

Level 1:				Buildings
Level 2:				Common resources
Level 3:				Line
Level 4:				Presidential benefits
Level 5:				Specialist sections
The institutions can further differentiate the different levels. The accounting classification given in the standard model is independent of the standard hierarchy of cost centers (§ 6 para. 2).

(3) The costs of upstream cost centres are to be offset either at the cost centres of the downstream level 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. Multi-stage invoices are allowed within a single level.

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

(5) The offsetting of the internal services shall be carried out on the basis of the Annex defined key sizes. The institutions may use alternative key sizes if they result in greater or comparable accounting accuracy.

Section 4

Performance Accounting

§ 8. 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

§ 9. (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) inside or outside the institution. The internal services are in advance for the external services. The internal services are taxativ in the Annex enumerated.

(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

§ 10. (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 period of 40 hours, the basis for the determination of the performance times from the percentages is basically from a plan value of 1680 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

§ 11. Regardless of whether these are internal or external services, the services are to be assessed in terms of cost 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

§ 12. (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.

§ 13. (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.

In-force pedals

§ 14. This Regulation shall enter into force on the day following the demonstration and shall be applied for the first time in respect of the cost and benefit account of 2005.

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