37. Federal Act establishing a Law on the Establishment of the Accounting Agency of the Federal Government (Accounting Agency Act-BHAG-G) as well as the Federal Budget Act and the Federal Finance Act 2004 (BFG 2004) are amended

The National Council has decided:

table of contents

Article 1	Federal Law on the Establishment of the Accounting Agency of the Federal Republic of Germany
Article 2	Amendment of the Federal Budget Act
Article 3	Amendment of the Federal Finance Act 2004

Article 1

Federal Law on the Establishment of a Accounting Agency of the Federal Government (Accounting Agency Act-BHAG-G)

Section 1

Erection

§ 1. (1) In order to carry out accounting tasks according to the Federal Budget Act (BHG), BGBl. No. 213/1986, a bookkeeping agency is established as an institution of public law with the name "accounting agency of the federal government".

(2) The accounting agency has its headquarters in Vienna and outside offices in Graz, Innsbruck and Linz. She is entitled to lead the federal coat of arms.

(3) The accounting agency shall be immediately registered by its managing director retroactively with the date of entry into force of this Federal Act of the Commercial Court of Vienna for entry into the company's register. § 3 of the Company Book Act, BGBl. No 10/1991, should be applied, in addition:

1.		the name of the accounting agency and the indication of the date of arrival;
2.		the name and date of birth of the managing director and the persons responsible for representation, as well as the beginning and the nature of their power of representation;
3.		the name and date of birth of the members of the Supervisory Board;
4.		the date of filing of the annual financial statements and the closing date.

(4) The accounting agency shall not be aimed at profit. The financial year of the accounting agency is the calendar year.

Section 2

tasks, duties

Tasks

§ 2. (1) The task of the accounting agency is to maintain the accounting department of the federal government for the referring organs in accordance with § 5 paragraph 2 Z 1, 4, 6 and 7 BHG, hereinafter referred to as federal organs, and for the legal entities administered by the federal government (§ 7 paragraph 4 BHG) under Application of the federal budget regulations, in particular the BHG. The accounting agency is an executive body in accordance with § 4 paragraph 1 BHG.

(2) The tasks according to § 7 (1) and (4) of the BHG are tasks of the accounting agency, for which there is a duty to carry out the duties. The Federal Minister of Finance, with the agreement of the Federal Government, has to conclude a framework agreement with the accounting agency in which the manner in which these tasks are carried out shall be determined in more detail and principles for the achievement of the The fee shall be fixed.

(3) Other tasks may be taken on the basis of an agreement, if these are related to the federal budget accounts of the Federal Republic of Germany, and thereby the time and orderly performance of the tasks pursuant to § 2 para. 1 do not apply. shall be affected.

(4) The accounting agency shall be entitled to all transactions and measures which appear to be necessary and useful for the purpose of attaining the purpose of the acquisition, in particular for the establishment of subsidiaries and for the acquisition of holdings, provided that this means: the time-and orderly performance of the tasks in accordance with § 2 para. 1 is not affected. However, the performance of tasks pursuant to para. 1 to 3 for other entities other than the federal government and the legal entities administered by the federal government (Section 7 (4) of the BHG) is inadmissible.

(5) The activities of the accounting agency pursuant to this Federal Act are not subject to the provisions of the Commercial Code of 1994, BGBl. No. 194.

Principles in the performance of tasks

§ 3. (1) The Agency shall treat all institutions of the Federal Government and the legal entities administered by the Federal Government in the same way (Section 7 (4) of the BHG).

(2) The accounting agency shall have an electronic filing system which ensures the safe and reliable exchange of electronic files with federal bodies, as well as an electronic household accounting system which shall ensure the safe and secure exchange of information. to ensure reliable exchange of accounting data.

(3) Employees of the accounting agency who provide services to the Federal Ministry of Defense or who are entitled to access the data of the Federal Ministry for National Defense may be subject to a reliability test prior to the use of this task. . Within the scope of the task performance, the special security interests are to be taken into account by agreement between the Federal Minister for National Defence and the Federal Minister of Finance, for example, about technical framework conditions or corresponding control mechanisms.

Compensation of benefits

§ 4. (1) The accounting agency shall provide its services against payment.

(2) The level of charges shall be determined on the basis of a transparent internal cost accounting system based on the principles of economy, efficiency and expediency in accordance with the principle of cost recovery.

(3) The charges for benefits pursuant to § 2 para. 2 shall be determined by the accounting agency after hearing the Advisory Board in accordance with § 18 and require the approval of the Federal Minister of Finance.

(4) The agreement with the accounting agency for services in accordance with § 2 para. 3 shall conclude for the Federal Government the institution which appoints the service. In particular, the agreement shall specify the tasks to be taken, the manner in which they are fulfilled and the remuneration to be paid.

(5) The fees for the services of the accounting agency must be paid by the institution of the Federal Government, for which the accounting agency fulfils the task.

(6) The Federal Government shall finance expenses and investments in accordance with the requirements of the setting up of the accounting agency in the total amount of up to € 2,560,000 (one-time start-up costs) and a cash deposit to compensate for the costs of the Total personnel costs of up to € 12.120,000. In addition, the federal government provides a cash deposit of € 70,000 for the presentation of an old-age capital.

(7) A financing of the tasks pursuant to § 2 para. 3 by means of the tasks pursuant to § 2 para. 1 is inadmissible.

Section 3

Liability

Liability

§ 5. (1) The Federal Government shall be liable for the damage suffered by organs or service employees of the accounting agency or other persons on behalf of the accounting agency under this law in the exercise of their sovereign duties. in accordance with the provisions of the Official Liability Act, BGBl. 20/1949. In this case, the Federal Government has the accounting agency and the accounting agency, for its part, to declare the dispute to the person whom it considers liable for the claim for a refund (Section 21 of the Civil Procedure Code RGBl. No 113/1895), which may accede to the litigation as a secondary intervener (Section 17 of the Civil Procedure Code). The accounting agency and the person who inflicted the damage shall not be liable to the injured party.

(2) If the Covenant has replaced the injured party with the damage in accordance with paragraph 1, he/she may request a full refund from the accounting agency if such damage is done by the accounting agency or by other persons on behalf of the accounting agency or by other persons. the accounting agency was deliberately or grossly negligently brought about.

(3) If the accounting agency has made a refund in accordance with paragraph 2, it shall be entitled to claim a refund in accordance with § § 3, 5 and Section 6 (2) of the Official Liability Act, from the person whom it deems liable for the claim for a refund. In this procedure, the persons employed for the restitution are exempt from the obligation of confidentiality. In cases which are subject to special protection of secrecy, such as, in particular, the internal or military security, the agreement with the competent Federal Minister must be established prior to the exemption from the obligation of secrecy.

(4) The accounting agency shall be liable to the Federal Government for the damages directly inflicted by the institutions or service employees of the accounting agency or by other persons on behalf of the accounting agency in the performance of their duties to the Federal Government. the provisions of the Organic Liability Law, BGBl. No. 181/1967, provided that the Labour and Social Justice Act is not applicable and that the persons employed for liability are exempt from the obligation to conceal the law.

(5) If the accounting agency has provided compensation for damages to the federal government pursuant to paragraph 4, it is entitled to demand a refund from the affected persons in accordance with § 1, § 2 para. 2 and § 3 of the Organic Liability Act. The claim for a refund shall be barred in six months after the end of the day on which the accounting agency has recognized the replacement claim with respect to the federal government or has been finally convicted of the replacement. In this procedure, the persons employed for the restitution are exempt from the obligation of confidentiality.

Section 4

Organization

Organs

§ 6. The institutions of the accounting agency shall be:

1.		Managing Director;
2.		Supervisory Board;
3.		Advisory.

Order, resignation and resignation of the Managing Director

§ 7. (1) A managing director shall be appointed for the accounting agency. The appointment of Prokurists by the managing director is permissible and requires the approval of the Supervisory Board.

(2) The appointment of the Managing Director shall be subject to the Recruitment Act, BGBl. I No 26/1998, Application. It is to be ordered by the Federal Minister of Finance for a period of up to five years.

(3) Without prejudice to compensation claims arising from existing contracts, the appointment to the Managing Director may be revoked at any time by the Federal Minister of Finance for important reasons.

(4) If a staff member of the Federal Government assumes a fixed-term relationship with the accounting agency as managing director, he shall be on a leave of absence for the duration of his/her service against the removal of the remuneration. The absence of a staff member for this reason may not exceed a total of ten years.

(5) Without prejudice to the compensation claims of the accounting agency, the managing director may declare his resignation to the Federal Minister of Finance from existing contracts. If there is an important reason for this, the resignation can be explained with immediate effect, otherwise the resignation will take effect only after 30 days. The Chairman of the Supervisory Board shall be notified of the resignation.

(6) The Federal Minister of Finance may be a member of the Supervisory Board for the period of a vacancy of the function of the Managing Director (paragraph 1). 3 and 4) with the representation of the accounting agency up to the appointment of a new managing director. During this period, the member of the Supervisory Board concerned shall not be allowed to carry out his duties as a member of the Supervisory Board.

Duties of the Managing Director

§ 8. (1) The managing director shall be responsible for the management of the accounting agency. In doing so, he has to apply the due diligence duties of a prudent businessman and to observe the commercial principles.

(2) The managing director who violates his or her obligations shall be liable to the accounting agency for the damage resulting therefrom. Spare claims will be available in five years ' time.

(3) The managing director shall ensure that an accounting system and an internal control system are carried out which meet the requirements of the accounting agency. In the accounting system, the tasks performed in accordance with § 2 (2) and (3) shall be presented in separate accounts.

(4) It is necessary to establish a point of order which requires the approval of the Supervisory Board. In particular, it shall provide for:

1.		Establishment and modification of the internal organisation of the accounting agency;
2.		the distribution of business between the central office and the external offices;
3.		Rules for the representation of the Managing Director;
4.		Implementation of staff measures for senior staff of the accounting agency;
5.		the inclusion of senior staff, including the heads of the external offices;
6.		Determination of human resources development and training plans.

(5) The Managing Director shall draw up a business management concept within six months from the date of order, which shall in particular include an investment plan and the annual budgets for the first financial year and for the following financial year. , and, after being examined by the Supervisory Board, submit to the Federal Minister of Finance for approval.

(6) A former managing director shall be obliged to the accounting agency for a period of five years after the termination of his function, in the context of the reasonable information about his management as well as the transactions and assets of the Accounting Agency to be given.

Budget

§ 9. (1) The Managing Director shall submit the annual budget annually until the end of March for the next calendar year, after being examined by the Supervisory Board, to the Federal Minister of Finance.

(2) The annual budgets shall be drawn up in accordance with the principles of economy, economy and appropriateness, taking into account all possible rationalisation potentials. In particular, they shall contain the organisation on which the accounting agency is based, including the plans for the use of personnel and equipment, investment projects and financing.

(3) For the first financial year, the Federal Minister of Finance has to draw up a provisional annual budget. This shall apply until the approval of the budgets pursuant to § 8 (5).

Reporting requirements of the Managing Director

§ 10. (1) The Managing Director shall report to the Supervisory Board at least once a year on fundamental questions relating to the activities of the accounting agency (Annual Report) as well as the future development of the assets, financial position and profit situation on the basis of a To represent a preview invoice. In addition, he has to report to the Supervisory Board, at least on a quarterly basis, on the course of business and the position of the accounting agency in relation to the preview bill, taking into account the future development (quarterly report). In the event of an important event, the Chairman of the Supervisory Board shall be reported without delay; furthermore, circumstances which are of considerable importance for the liquidity of the accounting agency shall be reported to the Supervisory Board without delay (Special Report).

(2) The annual report and the quarterly reports shall be reported in writing and shall be explained orally at the request of the Supervisory Board; they shall be handed out to each member of the Supervisory Board. The special reports shall be reported in writing or orally, and in the case of oral proceedings a written report shall be submitted to the Supervisory Board.

Planning and reporting system

§ 11. (1) The Managing Director shall ensure the establishment of a planning and reporting system which is responsible for the fulfilment of his reporting requirements in accordance with the statutory provisions and the requirements of the Federal Minister of Finance in respect of the Implementation of a participation and financial control system.

(2) In the business management concept pursuant to § 8 (5), in the annual budgets according to § 9 paragraph 1, in the reports to be refunded pursuant to § 10 paragraph 1 of the Managing Director to the Supervisory Board, in the planning and reporting system according to § 11 as well as in the accounting of the In any case, the accounting agency shall be responsible for the statutory tasks in accordance with § 2 (2) and the other tasks in accordance with § 2 (3) in separate accounting circles.

Representation of the accounting agency

§ 12. (1) The accounting agency shall be represented in all matters by the managing director. The accounting agency shall be entitled and bound by the legal transactions concluded by it on its behalf; it shall be indifferto whether the transaction has been expressly concluded on behalf of the accounting agency or whether the circumstances of the transaction are show that it should be concluded for the accounting agency according to the wishes of the parties. The managing director, with the agreement of the Supervisory Board, is authorized to authorize suitable staff members for certain matters of the accounting agency in accordance with Section 54 of the German Commercial Code.

(2) The managing director shall be obligated to the accounting agency to comply with all restrictions imposed by this law or in a binding order of the supervisory board or the Federal Minister of Finance for the scope of his Power to represent the accounting agency.

(3) However, a restriction of the power of representation pursuant to Section 2 does not have any legal effect against third persons. This applies in particular to the case where the representation extends only to certain transactions or types of business, or to take place only under certain circumstances or for a certain period or at individual locations, or that the consent is given to: of the Supervisory Board for individual transactions.

(4) The managing director as well as the erasing or a change of his power of representation are to be registered without default to the company register. The application shall be accompanied by proof of the order or the amendment in certified form. The removal of the power of representation may also be filed by the appointed or resigned managing director, certified by the dismise or by the access of the resignation declaration for registration in the company's register. A new managing director has to draw his signature before the court or to submit the drawing in certified form. If a person is registered as managing director or is made known, a defect in his/her order may only be held against a third party if the defect was known to him.

(5) The drawing of declarations of intent for the accounting agency shall be carried out in such a way as to add their signature to the name of the accounting agency. A procurist must attach to his signature a prokura, which is to be added to the Prokura. An agent of action shall attach to his signature an addition to which the act of action must be added.

(6) The delivery of a declaration and the delivery of submissions and other deliveries to the accounting agency may be effected with legal effect on any person who is entitled to draw or to draw with him.

Annual accounts, management report

§ 13. In accordance with § § 189 to 243 of the German Commercial Code, an annual financial statements and a management report of the accounting agency shall be drawn up, by a statutory auditor under the appropriate application of § § 268 to 276 of the German Commercial Code. cit. and to submit it for consideration to the Supervisory Board. The annual financial statements issued by the Federal Minister of Finance must be included in the Federal Financial Statements (Section 98 (2) (5) of the Federal Financial Reporting Act (BHG)) and must be submitted to the Company Book.

Supervisory Board

§ 14. (1) The Supervisory Board shall be composed as follows:

1.		three members are appointed by the Federal Minister of Finance,
2.		One member of each member shall be sent from:
a)			Chancellor,
b)			Federal Minister for National Defense,
c)			Federal Minister for the Interior,
d)			Federal Minister for Social Security, Generations and Consumer Protection,
e)			Federal Minister for Transport, Innovation and Technology,
f)			Federal Minister for Justice
3.		in addition, a corresponding number of members will be used in accordance with § 110 of the German Labour Constitution Act (Arbeitsverfassungsgesetz), BGBl. N ° 22/1974, sent by the works council.
4.		During the first posting to the Supervisory Board and up to a posting by the gem. § 21 (8) elected works council can also be sent to the Supervisory Board as members pursuant to paragraph 1 Z 3 by the responsible personnel representative body at a maximum of 2 members of another staff representative body of the Confederation.

(2) The members of the Supervisory Board pursuant to Section 1 (1) (1) and (2) shall be appointed for the term of office of the Supervisory Board of five years (seconded). The operating period begins with the first meeting of the members of the newly appointed Supervisory Board. If a member retires prematurely, the Supervisory Board shall be supplemented by new orders or new consignment. After the end of the operating period, the Supervisory Board has continued its business until the newly ordered Supervisory Board meets. A reappointment or re-dispatch to the Supervisory Board member is permitted.

(3) The members of the Supervisory Board referred to in paragraph 1 (1) (1) (1) and (2) shall be dismissed from their function before the end of the term of office by the issuing or sending institution, if:

1.		the Member so requests;
2.		the Member is guilty of the neglect of his duties;
3.		the member is incapable of proper functioning due to severe physical or mental infirmary.

(4) The Chairman of the Supervisory Board and his alternate shall be appointed by the Federal Minister of Finance from the circle of members pursuant to Section 1 (1) (1).

(5) Except in the case of the appointment of a member of the Supervisory Board in accordance with Section 7 (6) with the Management Board, the Supervisory Board members may not be at the same time senior employees of the accounting agency.

(6) The Managing Director shall immediately notify any reappointment and dismise of members of the Supervisory Board for registration in the Company Book.

(7) The Supervisory Board may appoint one or more committees from among its members. According to § 110 of the German Labour Constitution Act, BGBl. N ° 22/1974, Members posted by the works council shall have the right to have at least one of the members of the Supervisory Board appointed by them, seat and vote; this shall not apply to meetings and votes which are the subject of the Relations between the accounting agency and the managing director.

(8) The Supervisory Board shall adopt its Rules of Procedure, which shall require the approval of the Federal Minister of Finance.

(9) The members of the Supervisory Board shall be entitled to a remuneration corresponding to the time and work expenses, which shall be determined by the Federal Minister of Finance.

(10) The orders made for the Managing Director in Section 8 (2) shall also be applied to the Supervisory Board. If the members of the Supervisory Board are at the same time obligated with the Managing Director to compensate for damage, they shall be liable with this for undivided hand.

Meetings of the Supervisory Board

§ 15. (1) The Supervisory Board shall hold a meeting at least four times in the financial year. The meetings have been held on a quarterly basis.

(2) The Supervisory Board shall be convened by the Chairman in writing, by telephone, telegraph, by fax, or by appropriate electronic means, stating the time, place and agenda. The managing director shall be notified of the convening of a meeting.

(3) Any member of the Supervisory Board or the Managing Director may require the Chairman of the Supervisory Board to convene the Supervisory Board without delay, stating the purpose and the reasons. The meeting shall take place within two weeks of the convening. If the request of at least three members of the Supervisory Board or of the Managing Director is not met, the applicant may, under the notification of the facts, convene the Supervisory Board itself.

(4) Only the Managing Director and the members of the Supervisory Board may participate in the meetings of the Supervisory Board and its committees. The managing director is entitled to participate in the meetings; he is obliged to participate if the supervisory board requires this. Experts and respondents can be granted access to individual items for consultation. In any event, the auditor is to attend the meetings dealing with the audit of the annual accounts and the management report.

(5) A member of the Supervisory Board may entrust another Member in writing with his representative at a single meeting. The represented Member shall not be included in the determination of the quorum. The right to chair the Presidency cannot be transferred.

(6) The chairman, in the event of an obstacle, shall forward the sitting and shall determine the manner of the vote. Secret ballot is inadmissible.

(7) The negotiations and decisions of the Supervisory Board shall be subject to a minutes of signature to be signed by the Chairman or his deputy.

Decisions of the Supervisory Board

§ 16. (1) The Supervisory Board shall have a quorum if all members have been invited by the announcement of the agenda not later than two weeks before the date of the meeting and at least half of the members according to Article 14 (1) (1) and (2) of the Supervisory Board shall be invited to attend the meeting. Chairman or his deputy, is present.

(2) Decisions shall be taken by a simple majority of the votes cast. In the event of a tie, the Chairperson shall vote.

(3) In urgent cases, the vote may be taken in writing, telegraph, by fax or by means of suitable electronic means without the Supervisory Board meeting at a meeting (round-the-board procedure), if no member of the Supervisory Board within the period to be determined by the Chairperson, shall be contrary to this procedure for at least three working days after the documents have been sent.

(4) A decision shall be taken by the round-the-board procedure if all members of the Supervisory Board have been invited to vote and, within the period specified by the Chairman, at least half of the members, including the Chairman or his Deputits cast their votes. Representation by other members of the Supervisory Board is not permitted in the round-trip procedure.

Tasks and powers of the Supervisory Board

§ 17. (1) The Supervisory Board shall monitor the Management Board. The members of the Supervisory Board are obligated to the accounting agency to apply the diligence of a prudent businessman in their activities. The instructions and supervisory powers of the Federal Minister of Finance remain unaffected.

(2) The Supervisory Board may request a report from the Managing Director at any time on the matters of the accounting agency. Even a single member may request a report, but only to the Supervisory Board as such; rejects the reporting of the report, the report may only be required if a total of three Supervisory Board members Support requests. The Chairman of the Supervisory Board may also request a report without the assistance of any other Member.

(3) The Supervisory Board may consult and examine the books and writings of the accounting agency, as well as the assets, including the Anstaltskasse and the stocks of securities, and may thus also be subject to individual members or to certain securities. Commission special experts.

(4) The Supervisory Board shall inform the Federal Minister of Finance immediately and in writing, if the good of the accounting agency requires it.

(5) In particular, the Supervisory Board shall have the following tasks:

1.		Audit of the management concept and annual budgets prepared by the managing director as well as recommendation regarding their approval to the Federal Minister of Finance;
2.		Examination of the calculation of the charges for benefits pursuant to § 2 para. 2 and recommendation regarding their determination by the Federal Minister of Finance;
3.		Reimbursement of proposals to the Federal Minister of Finance for the appointment of the auditor of the annual financial statements;
4.		Audit of the annual financial statements and the management report of the accounting agency and reporting thereon to the Federal Minister of Finance;
5.		Resolution on the proposal to the Federal Minister for Finance to determine the net profit or loss of the balance sheet and the discharge of the Managing Director;
6.		Proposal to the Federal Minister for Finance on the use of the annual result;
7.		Receipt of annual, quarterly and special reports from the accounting agency;
8.		approval of collective agreements and operating agreements of the accounting agency;
9.		Approval of a Rules of Procedure for the Managing Director, in which, in addition to the requirements laid down in Article 8 (3), in particular, limits on investments, the granting of loans, the taking up of loans and the conclusion of service contracts, and other contracts, from which the approval of the Supervisory Board must be obtained;
10.		Consent to the issuing of Prokura by the Managing Director;
11.		Resolution on the application to the Federal Minister of Finance for the convening of the Managing Director by two-thirds majority;
12.		the approval of the acquisition and disposal of holdings, undertakings and undertakings;
13.		Approval of the granting of success premiums to the managing director and approval of the granting of successful premiums and pension pledges to senior executives;
14.		Resolution on the application to the Federal Minister for Finance on the approval of the rules of procedure of the Supervisory Board;
15.		representation of the accounting agency at the conclusion of legal transactions with the managing director;
16.		Representation of the accounting agency in legal disputes with the managing director.

(6) In the report of the Supervisory Board pursuant to Section 5 (2) of the Supervisory Board to the Federal Minister of Finance, it shall be communicated, in which manner and to what extent he has examined the management of the accounting agency during the financial year, and whether these checks or the final examination has given rise to substantial complaints.

(7) The members of the Supervisory Board pursuant to Section 14 (1) (1) and (2) of the Supervisory Board shall be obliged to inform the Federal Minister of Finance and the institutions that are sending them of the decisions of the Supervisory Board for the exchange of information.

Advisory Council

§ 18. (1) The Advisory Board consists of representatives of all budgetary management bodies (§ 5 paragraph 1 BHG). Each budgetary institution shall send a professional representative (for which a deputy is to be appointed) to the Advisory Board. The public service union may send a nominated representative to attend the meetings of the Advisory Board. At its constituent meeting, the Advisory Council shall elect a chairman and any other institutions from its centre and shall adopt its rules of procedure. The Board of Directors of the Company and the members of the Supervisory Board shall be invited to attend the regular meetings of the Advisory Board. The Advisory Council shall hold a meeting at least quarterly.

(2) The Advisory Board shall, in particular, carry out the tasks:

1.		Support for a regular exchange of information between the accounting agency and users;
2.		Reimbursement of recommendations relating to the tasks of the accounting agency;
3.		Discussion of technical issues and problems with regard to the tasks of the accounting agency.

(3) Recommendations pursuant to Section 2 (2) (2) may be addressed to the Managing Director or the Federal Minister of Finance.

Section 5

Federal supervisory law

§ 19. (1) The accounting agency shall be subject to the supervision of the Federal Minister of Finance. The Federal Minister of Finance can give instructions to the Managing Director. With regard to the implementation of instructions in accordance with the Federal Budget Law, the accounting agency is subject to the supervision of the relevant competent budgetary authority, which may also issue instructions in this area.

(2) The Federal Minister of Finance shall be entitled to carry out verifications for economic supervision and to see the documents requested by him. The accounting agency shall, in this context, be required to provide all relevant information, to submit business items and documents relating to the articles referred to by the Federal Minister of Finance, to the surveys arranged by the accounting agency. shall be carried out and carried out in the central office and in the accounts of the accounting agency.

(3) The Federal Minister of Finance oblies:

1.		the determination of the annual accounts;
2.		the discharge of the Managing Director and of the Supervisory Board;
3.		the approval of the rules of procedure of the Supervisory Board;
4.		the appointment of the auditor of the annual financial statements;
5.		decision-making concerning the appropriation of the net profit or loss;
6.		the approval of the business management concept and the annual budget.

6.

Management of accounting staff

Officials

§ 20. (1) The "Office of the Accounting Agency" shall be established in Vienna for officials in accordance with paragraph 2. This office is subordinate to the Federal Minister of Finance as a service authority and is headed by the Managing Director. In this function, the managing director is bound by the instructions of the Federal Minister of Finance.

(2) Officials of the Federal Government, which shall be held on the day before the dates, § 101 (10) BHG, BGBl. I n ° 37/2004, which lays down a bookkeeping of the federal government within the meaning of Section 6 (1) BHG, BGBl. No. 213/1986, in the version of the Federal Law BGBl. No 71/2003, with the exception of the bookkeeping services established pursuant to § 6 (1) iVm § 5 Abs. 2 BHG, for the provision of services, belong to the Office pursuant to para. 1 for the duration of their service from the following day and are the Accounting Agency assigned to the service. The provisions of the travel fee rule, BGBl. No 133/1955, are not applicable to these dislocations. The use of officials assigned to the accounting agency for the provision of services shall be permitted in the case of a company in which the accounting agency is at least a majority party.

(3) Officials referred to in paragraph 2 shall have the right to withdraw from the contract within 18 months of the date on which the collective agreement applicable to the newly entering staff or of an operating or individual agreement based on that contract is effective, The Federal Service shall declare, with effect from the date of the withdrawal, the right to be included in an employment relationship with the accounting agency in respect of the provisions in force at that time for new employees. The service time spent at the covenant is to be calculated for all time-dependent claims. In addition, it is necessary to apply Article 21 (3) to these employees.

(4) Officials referred to in paragraph 2 shall apply the II. Part of the Labour Constitution Act, BGBl. No. 22/1974, and the Workers ' Protection Act, BGBl. No. 450/1994.

(5) In the case of the officials in accordance with paragraph 2, the accounting agency shall replace the federal government with the total cost of the activity, together with additional costs, and shall contribute to covering the pension effort. This contribution amounts to 31.8 vH of the cost of active remuneration. All cash benefits from which a pension contribution is to be paid shall be considered as active deductions. Pension contributions withheld by officials shall be set off with the exception of the special pension contributions. In the event of a future change in the amount of the pension contribution of the federal civil servants in accordance with § 22 of the salary law of 1956, BGBl. N ° 54, the percentage of the contribution fee shall change to the same extent. After the entry into force of this Federal Act to the accounting agency, special pension contributions and transfer fees are to be transferred to the federal government immediately in full. Transfer amounts according to § 311 ASVG are to be borne by the accounting agency. The other payments made by the accounting agency to the federal government are due on the tenth of the month in question.

(6) According to Section 15 (4) of the Federal Personnel Representation Act (BGBl), the officials referred to in paragraph 2 of this article shall be referred to as the last sentence No 133/1967, application.

(7) The officials referred to in paragraph 2 shall, within the framework of the legislation governing the service of civil servants, retain all the rights to which they are subject.

(8) In the case of the officials assigned to the service, the works council shall carry out the duties of the Service Committee Committee, from the entry into force of this Federal Law until its constitution of the Service Committee Committee at the Federal Ministry for Economic Affairs Finance.

(9) By 30 June 2006, other officials may be assigned to the Office of the Accounting Agency for the provision of services. For these, the provisions of the 6th applicable to civil servants will be provided. Section of this federal law effective from the day of its service assignment.

Contract staff

§ 21. (1) Contract staff who shall, on the day before the dates, § 101 para. 10 BHG, BGBl. I n ° 37/2004, a federal accounting department within the meaning of Section 6 (1) BHG, Federal Law Gazette (BGBl). No. 213/1986, in the version of the Federal Law BGBl. I No 71/2003, with the exception of the bookkeeping services established pursuant to § 6 (1) iVm § 5 Abs. 2 BHG, for the provision of services, shall become employees of the accounting agency from the following day. The accounting agency shall continue the rights and obligations of the Federal Government in relation to the contractual staff. For these, the provisions of the Service and Remuneration law, in particular the Contract Order Act 1948, BGBl, apply. No. 86, further; the conclusion of special contractual arrangements in accordance with § 36 of the Contract Law Act 1948 is no longer permissible. § § 32 para. 2 Z 4, 66 para. 5, 67 of the Contract Order Act 1948 are not to be applied.

(2) The employees referred to in paragraph 1 shall have their willingness within 18 months after the collective agreement in force for the newly entering staff or of a holding or individual agreement based on the new staff member has been made. in order to leave the service in accordance with the law applicable to it pursuant to paragraph 1 above, claim to be included in an employment relationship with the accounting agency in accordance with the applicable rules applicable to new entry Legal basis. There is no claim to be made in connection with this departure. In this case, the service time spent in the previous service ratio is to be calculated for all time-dependent claims.

(3) The employees referred to in paragraph 1 shall be treated as if they were federal staff with regard to the use of service or natural or natural residences. As a result, no existing relationship is established on the flat and the provisions of § 80 of the Civil Service Act 1979, Federal Law Gazette (BGBl). No. 333, and § § 24a to 24c of the salary law 1956 continue to apply mutafictily. In the event of a return or withdrawal, the service or natural dwelling shall be returned to that department at the disposal of which the employees of the Agency have been assigned the full range of the work. The rights of the service provider within the meaning of § 80 of the Civil Service Act 1979 are true of the Federal Minister of Finance.

(4) If the employees in accordance with paragraph 1 change from this duty to the accounting agency directly into a service relationship with the federal government, they shall be treated as if this service relationship to the accounting agency has been to the federal government. would be.

(5) The accounting agency shall be responsible for the maintenance of the production and anniversary allowances of employees as referred to in paragraph 1.

(6) For the satisfaction of the reference rights of the employees in accordance with paragraph 1, the Federal Government has to be held liable as an ominous guarantor (§ 1356 of the General Civil Code). The amount of the liability shall be limited to that amount which, on the day preceding the entry of the accounting agency into the service contract, shall be limited to the level of remuneration which has been significantly higher than that applicable to the said staff, taking into account the Use at this point in time plus the period of service completed after that date and the regular advances provided and the general salary increases provided by the Federal Government.

(7) The workers referred to in paragraph 1 shall all be safeguarded within the framework of the legislation governing the service of the contract staff.

(8) Until the constitution of the works council to be elected, the duty station committee at the Federal Ministry of Finance shall act as a representation of the employees of the accounting agency from the entry into force of this Federal Act. He has to ensure that the newly elected works council is issued at the latest 6 months after the last one from § 101 (10) BHG, BGBl, for the call for tenders for works council elections. I No 37/2004, which is due to take up its activities.

(9) For further contract staff of the Federal Government, who change to an employment relationship with the accounting agency until 30 June 2006, the provisions of the 6 applicable to contract staff shall be made available to the contract staff. Section of this federal law effective from the date of its inclusion in an employment relationship with the accounting agency.

Federal government demands on staff

§ 22. Claims by the Federal Government to the employees who become employees of the accounting agency in accordance with Section 20 (3) and (21) (1) of the Accounting Agency shall, with the emergence of this employee, go to the accounting agency and are from the accounting agency to the Federal Government. resound.

Application of the Federal Equal Treatment Act

§ 23. The employees of the accounting agency are the Federal Equal Treatment Act, BGBl. No 100/1993, mutatily.

Section 7

Other arrangements

Duty-free

§ 24. (1) The accounting agency is under the jurisdiction of the Office within the meaning of Section 2 (5) of the Corporate Tax Act 1988, BGBl. 401. All benefits granted to the Federal Government under federal law provisions shall also apply to the accounting agency, insofar as it is active in the performance of its tasks in accordance with § 2 (1) to (3). The accounting agency shall be exempt from administrative charges.

(2) The inputs and powers required by the procedure under this Federal Act are exempt from the stamp fees.

Collective Contract Capability

§ 25. (1) The accounting agency shall be collectively contractual as an employer for its employees and the all-inclusive subsidiaries.

(2) The Managing Director shall immediately enter into the necessary negotiations for the conclusion of a collective agreement for from the xx. xxxx 200x in a working relationship with the accounting agency, with the target up to xx. xxxx.200x to complete. The collective agreement shall be concluded after approval by the Supervisory Board.

(3) Collective agreements and operating agreements shall not apply to staff members in accordance with Section 21 (1).

(4) In the case of employees of the accounting agency who enter into employment after their establishment, the labour legislation applicable to private employment relationships shall apply.

Provision of services to the accounting agency

§ 26. (1) The accounting agency shall be entitled to use the IT systems and support facilities for remuneration defined by the Federal Minister of Finance for the application and maintenance of the IT procedures of the Federal Government's budgetary and accounting systems.

(2) In the case of IT services which are necessary for the fulfilment of the tasks of the accounting agency as referred to in paragraph 1 above, the accounting agency has to commission the Bundesrechenzentrum GmbH.

(3) The accounting agency is entitled to rely on the financial procuration according to the Procuration Act, StGBl. No 172/1945, to have legal advice and representation for remuneration.

Obligation to comply with criminal law

§ 27. (1) The employees of the accounting agency shall be informed of all the facts known to them exclusively from their official duties, the secrecy of which shall be in the interests of maintaining public peace, order and security, the comprehensive national defence, external relations, in the economic interest of a public body body, in preparation for a decision or in the overriding interest of the parties, vis-à-vis all persons, to the they do not have to make such a statement a government communication, is committed to secrecy.

(2) Anyone who, contrary to this obligation of secrecy, discloses or evaluates information entrusted to him or made available to him, whose disclosure or exploitation is suitable, the public security, the comprehensive national defence or to interfere with external relations, provided that the act is not punishable by other federal laws with a stricter penalty, is to be punished by the court with imprisonment of up to six months or with a fine of up to 360 days ' rates.

(3) Those who commit the deed in order to turn to another asset or to another disadvantage shall be punished with imprisonment of up to one year or with a fine of up to 360 days ' rates.

(4) Whoever causes a threat to the security of the Republic of Austria shall be punished with imprisonment of up to three years.

8. Section

Final provisions

Preparatory actions

§ 28. All measures necessary for the performance of the tasks of the accounting agency pursuant to this Federal Act are to be set by the day following the presentation of this Federal Act, unless it has already been done. In addition, the appointment of the Managing Director and the members of the Supervisory Board must be made in such a way that they can commend their duties in good time.

References to other legislation

§ 29. Insofar as other federal laws are referred to in this Federal Act, this reference refers to the version in force in each case. This does not apply to the instructions on the BHG in § 20 para. 2 and § 21 para. 1.

Personal names

§ 30. In the case of the personal names used in this Federal Act, the chosen form is valid for both sexes.

In-force pedals

§ 31. This federal law enters into force with xx.xxxx.xxxx.

Enforcement

§ 32. With the enforcement of this federal law are entrusted:

1.		With regard to Section 3 (3), first sentence, of the Federal Minister for National Defence; with regard to the second sentence of the Federal Minister of Finance, in agreement with the Federal Minister for National Defence, the second sentence of the Federal Minister for Finance;
2.		in respect of Section 4 (4) and (5) and Section 18 (1) of the relevant Federal Ministers;
3.		as regards Section 14 (1) Z 2 of the Federal Chancellor, the Federal Minister of the Interior, the Federal Minister for National Defence and the Federal Minister for Social Security, Generations and Consumer Protection;
4.		and the Federal Minister of Finance.

Article 2

Amendment of the Federal Budget Act

Federal Budget Law, BGBl. No. 213/1986, as last amended by the Federal Law BGBl. I No 71/2003, shall be amended as follows:

1. § 4 (1) and title reads as follows:

" Institutions of budgetary management

§ 4. (1) Institutions of budgetary management shall be arranged and executive bodies. The institutions are responsible for the management of the budget and for the institutions to be applied. Executive bodies are the accounting agency (bookkeeping agency act-BHAG-G, BGBl. I n ° 37/2004), hereinafter referred to as accounting, in respect of the performance of its tasks pursuant to § 2 para. 1 to 3 BHAG-G, the coffers, the paying agencies and the economic authorities. "

2. § 4 (6) reads:

"(6) The bodies to be arranged may only have the tasks referred to in § 7 (1) and (4), as well as § § 9, 9a and 10, carried out by the executive bodies."

(3) In § 4, the following paragraph (6a) is inserted:

" (6a) The Federal Minister of Finance, in agreement with the Court of Auditors, shall determine, by means of a Regulation, the cases in which and under which conditions the institutions are to be arranged, in the presence of the technical and organisational requirements of the institutions. in the context of the budgetary management itself. The prerequisite is that a direct connection of the ordering institution to the "central electronic data processing system" (ZEDVA), which is responsible for the financial management of the federal government, is given or data processing systems for automatic execution of the data of tasks of budgetary management shall be used to simplify administrative procedures and to ensure the security of the building and the control function of the executive bodies. "

4. § 6 together with headline reads:

" Accounting

§ 6. (1) The referring institutions pursuant to § 5 (2) (1), (4), (6) and (7) shall be responsible for the maintenance of the accounting tasks in accordance with § 7 (1) and (4) of the Accounting department. § 4 (6a) shall remain unaffected.

(2) In the performance of the tasks assigned to it, the accounting department is bound by the orders of the relevant competent institution, the tasks of which it carries out; it operates directly with this institution.

(3 The Federal Minister for Finance shall, in agreement with the Court of Auditors, adopt the more detailed provisions of this Regulation. '

5. § 7 (1) and title reads:

" Tasks of Accounting

§ 7. (1) The accounting department is responsible for

1.		the order, collection and recording of the settlement data and their disclosure, insofar as they have not already been carried out by the ordering institution (Section 4 (6a));
2.		the monitoring of compliance with the pre-proposal amounts;
3.		the preparation of annual accounts;
4.		the settlement of payment transactions (§ § 71 to 73) with the exception of cash payment transactions;
5.		the internal examination (§ § 91 to 92);
6.		the monitoring of compliance with the requirements and liabilities of the Federal Government in accordance with its due date;
7.		the necessary measures to be taken in connection with the setting-up and the release of cash registers and paying agencies;
8.		the transfer of the settlement data from the cash accounts of the referring bodies in accordance with Section 5 (2) (5) (5) and the settlement accounts of the referring bodies in accordance with Article 5 (2) (1) (4), (4), (6) and (7). "

6. § 7 (2) reads:

" (2) With other tasks other than those referred to in paragraph 1, the accounting department may be entrusted with the consent of the competent budgetary authority in accordance with § 2 para. 3 BHAG-G, insofar as this is appropriate and economical, The tasks of the Federal Republic of Germany shall be related to the budgetary accounts of the Federal Republic of Germany and shall therefore not affect the time and proper performance of the tasks referred to in paragraph 1. "

7. § 7 (3) shall be deleted.

8. § 7 (4) reads:

" (4) If a receiving institution carries out the business of another legal entity, the accounting tasks referred to in paragraph 1 shall be obtained from the accounts; the relevant provisions relating to the financial management of the federal government shall be provided for in this case. "

9. § 8 (3) to (5) are:

" (3) In the event of a change in the structure or tasks of a leading institution or in the interests of administrative simplification, it shall be examined by the competent budgetary authority whether the maintenance of a cash register is economically justifiable. If this is not the case for a cash register, it shall be disbanded; this shall be communicated to the Federal Minister of Finance, the Court of Auditors and the accounting department.

(4) Institutions of the Federal Government may be used as paying agents for the settlement of cash payments outside the cash register, which are considered to be part of the cash register.

(5) Section 6 (3) shall apply mutatily. "

10. Section 9 (3) is deleted.

11. In accordance with § 9, the following § 9a and title shall be inserted:

" Paying Agencies

§ 9a. (1) For the settlement of the cash payments of the referring institutions pursuant to Article 5 (2) (Z), (4), (6) and (7), which shall be limited to the unavoidable extent, paying agencies shall be established if necessary; this shall also apply where the cash payment transactions are carried out of an institution in accordance with § 5 (2) Z 5 outside the cash register. The paying agencies are organizationally related to the services in which they are set up.

(2) In the performance of the tasks assigned to it, the paying agent shall be bound only to the orders of the institution with which it is responsible, the tasks of which it shall carry out; it shall be directly connected with it.

(3) The tasks of the paying agency shall be regulated by the institution responsible, with the agreement of the budgetary authority.

(4) Section 6 (3) shall apply mutatily. "

12. § 10 para. 2 Z 1 reads:

" 1.		the execution of the orders referred to in Article 5 (4) (4) (4), insofar as they concern components of the movable and immovable assets and of the foreign movable and immovable property in the custody of the Federal Republic of Germany, and the maintenance and maintenance of these assets, in so far as these tasks are not carried over to the accounts or to the coffers; "

Section 52 (2) reads as follows:

(2) expenditure incurred in respect of debts incurred in the past financial year and which have either received an invoice at the latest institution or in the accounts by the end of the financial year at the latest, or which have been incurred up to the date of until the end of this date. for the following financial year, to the detriment of the preliminary estimates of the past financial year. The same shall apply to the removal of the funds pursuant to Section 16 (3a). The supply to reserves and the withdrawal from the compensatory reserve may be carried out in accordance with § 53 to 30. January of the following financial year. "

14. § 63 (5) Z 2 lit. a is:

" 2.		(a) such transfer is required as a result of the peculiar nature of the tasks assigned to an institution or body of a company-like body; and "

15. In § 67, the following paragraph 1 is inserted after paragraph 1:

" (1a) The written character of an order shall not be required if, as a result of the technical and organisational conditions, the arranging bodies, by means of electronic communications, directly or with the involvement of the institutions responsible for the Pass the accounts to the ZEDVA responsible for the financial management of the Federal Government or if arrangements are made available or transmitted in accordance with Section 4 (6a) of the Data Processing Systems by means of electronic messaging "

16. § 67 (4) reads:

" (4) Regulations which do not comply with the provisions may not be carried out until the regulatory body has corrected the order or maintains it. If the regulatory body does not, or does not fully take into account the objections of the executing institution, it shall be noted on the order to maintain, in the case of arrangements by means of electronic communication on the receipt, the document. Such cases shall be notified by the accounting department, accompanied by information from the competent budgetary authority, or by the cash register, by the competent budgetary authority, the Court of Auditors and the Federal Minister for Finance. "

17. In § 68, the following paragraph 1 is inserted after paragraph 1:

" (1a) In accordance with Section 67 (1a) in conjunction with Section 4 (6a), the orders of the ordering institution shall be sent directly or with the inclusion of the accounting department to the competent authorities responsible for the financial management of the Federal Government in accordance with Section 4 (6a). ZEDVA, these arrangements shall contain the contents of the payment and settlement order in accordance with paragraph 1; instead of the signature of the authorising officer, an electronic signature or a signature shall appear. "

18. In § 68 (3), after Z 3, the line point is replaced by a point, Z 4 is omitted.

19. § 71 (2) reads:

" (2) The Federal Minister of Finance shall, in agreement with the relevant competent budgetary institution, open at least one sub-or secondary account to the principal account of the Federal Government at the Austrian Postsparkasse in the case of each institution which has been referred to the institution concerned, if: this shall be the summary and the general availability of the means of payment of the Federation. When opening a sub-account or by-account to the Federal Government's main account with the Oesterreichische Nationalbank, it is appropriate to proceed. The opening of any other account in the case of a credit undertaking shall be admissible only if it requires special local or factual conditions and the Federal Minister of Finance of the opening shall be responsible for the opening of the account by the competent authority in each case. budget-management body. "

Article 71 (4) reads as follows:

" (4) The receipt of cheques and transfer orders, payment by ATM and credit cards, or any other forms of alignment treated as such, shall be admissible in so far as they are covered by an agreement in accordance with paragraph 3 and shall secure the redemption of the payment. is. The acceptance of bills of exchange by the federal government or by the accounting department for the performance of claims shall be inadmissible. "

21. § 72 (1) with title reads:

" Administration of cash and valuables

§ 72. (1) Cash payments and the reception and compliance of valuables may only be accepted or made by the exporting institutions on the basis of the authorization given to them. The authorization of the accounting department shall be subject to an order pursuant to Section 7 (2). "

22. § 72 (4) deleted.

23. § 72 (5) reads:

" (5) The stock of cash payment appropriations shall be limited to the extent to which it is necessary to do so. Cash, valuables, securities and other asset certificates shall be preserved by the executive body. The provisions of the last sentence of paragraph 1 shall apply mutatily. "

Section 75 (3) reads as follows:

"(3) Each settlement shall be effected on the basis of an order and without delay; § 69 shall remain unaffected."

25. § 87 together with the title is:

" Cash Settlement

§ 87. Each institution within the meaning of Article 5 (2) (5) (5) shall draw up a monthly cash settlement and to submit the accounts for inclusion in the accounting circuits referred to in § § 78 to 80. "

Section 90 (2) reads as follows:

"(2) The determination of factual and computational correctness shall be entrusted to the institution which is capable of assessing all the circumstances of which the correctness of the information is to be certified."

27. § 90 (4) deleted.

Section 91 (1) together with the title reads as follows:

" Examination in the building of the building

§ 91. (1) The arrangements to be submitted in writing or by way of electronic transfer to the executing institution shall be considered in such a way as to determine whether they have been granted to the budgetary rules and to the other competent bodies responsible for the application of such rules. requirements. "

29. § 92 (2) reads:

" (2) In the case of these tests, it must be established whether the payment transactions and the settlement are properly carried out, the supporting documents are properly provided and the rules are in accordance with the rules, and the valuables and other assets are exists and is recorded. "

30. The following paragraph 31 is added to § 100:

" (31) § 4 (1) with title, § 4 (6) and (6a), § 6 with title, § 7 (1) and title, § 7 (2) and (4), § 8 (3) to (5), § 9a and the title, § 10 sec. 2 Z 1, § 52 para. 2, § 63 paragraph 5 Z 2 lit. a, § 67 (1a) and (4), § 68 (1a) and 3 Z 3, § 71 (2) and (4), section 72 (1), including the title, § 72 (5), § 75 (3), § 87 including the title, § 90 (2), § 91 (1) and the title, § 92 (2) and § 101 (8) to (10) of the Federal Law BGBl Act. I n ° 37/2004 shall enter into force on 1 April 2004; § 7 (3), section 9 (3), section 68 (3) (4), section 72 (4) and section 90 (4) shall expire on 31 December 2004. "

31. The following paragraphs 8 to 10 are added in § 101:

" (8) The tasks to be carried out in accordance with paragraph 4 of the Accounting Department of the Federal Ministry of Finance shall be applied to the accounting agency on 1 July 2004.

(9) The referring organs according to § 5 paragraph 2 Z 2 have the provisions of this Federal Law, as amended by the Federal Law BGBl. I n ° 71/2003, also after the entry into force of the Federal Law BGBl. I No 37/2004.

(10) § 4 (1) with title, § 4 (6) and (6a), § 6 with title, § 7 (1) and title, § 7 (2) and (4), § 8 (3) to (5), § 9a and the title, § 10 sec. 2 Z 1, § 52 para. 2, § 63 paragraph 5 Z 2 lit. a, § 67 (1a) and (4), § 68 (1a) and 3 Z 3, § 71 (2) and (4), section 72 (1), including the title, § 72 (5), § 75 (3), § 87 including the title, § 90 (2), § 91 (1) and the title, § 92 (2) and § 101 (8) in the version of the Federal Law BGBl. I n ° 37/2004 will be for the respective areas of action of the budgetary management bodies Federal Minister for Finance, Federal Minister for Justice and Federal Minister for Transport, Innovation and Technology on 1 July 2004, for the respective scope of action of all other budgetary management bodies on the 1 Jänner 2005 effective. At the same time, Section 7 (3), Section 9 (3), § 68 (3) Z 4, § 72 (4) and § 90 (4) are no longer applicable. "

Article 3

Amendment of the Federal Finance Act 2004

The Federal Finance Act 2004, BGBl. N ° 41/2003, as last amended by BGBl. I n ° 136/2003, is amended as follows (3. BFG-Novelle 2004):

1. Article VI (1) Z 3 reads as follows:

" 3.		in the case of preliminary estimates of subdivisions 3, 5 and 8 for the necessary redeployments on the basis of reorganisations of accounts (in particular on the basis of the accounting agency act) to the extent of those amounts due to the same high level of (i) expenditure savings can be ensured for the other pre-proposals for the previous areas of responsibility; "

(2) In Article VI (1), the point after Z 42 is replaced by a stick point and is added as Z 43:

" 43.		in the case of the preliminary approach, 1/50158 to an amount of EUR 15 million for payments due to the accounting agency act, if the cover can be secured by means of expenditure savings and/or additional revenue. "

3. Article IX Abs.1 Z 5 reads:

" 5.		to assume liability as guarantor and payer in accordance with § 1357 ABGB or in the form of guarantees for the credit operations to be carried out by ASFINAG to an extent that the total amount (equivalent) of liability 1 900 million euros in capital and 1 900 Millions of euros in interest and costs and the credit operation in individual cases does not exceed EUR 1 500 million in capital; "

4. The Federal estimate (Annex I) shall be inserted:

a)			in accordance with the proposal for a preliminary draft 1/50148:
" 1/50158/43		Accounting Agency of the Federal Government "
b)			in accordance with the preliminary approach 1/50858:
" 1/5086		Office of the accounting agency:
1/50860/43		Staff expenditure
1/50867		Expenses (Decree-Law. Commitments)
			22
			43
1/50868/43		Expenses "
c)			in accordance with the proposal for a preliminary proposal 2/50854:
" 2/5086		Office of the accounting agency:
2/50864/43		Effective revenue "
d)			in accordance with the proposal for a preliminary draft 1/65266:
" 1/6528		Other support:
1/65286/33		Subsidies "

The general part of the establishment plan for 2004 (Annex II to the Federal Finance Law for the year 2004) is amended as follows:

(a) point 3. Paragraph 1 reads as follows:

" (1) Personnel recordings which require exceeding of the number of posts specified in the establishment plan or of the total annual work performance (overdue need for personnel) require the Federal Financial Regulation (Bundesfinanzstatutory authorization). The cases referred to in paragraphs 2 to 4 and 7 to 9 and of point 8 are excluded from this. Paragraph 3. "

(b) Point 3. the following paragraph 9 is added:

" (9) If jobs are planned for the training of administrative staff in a planning job area, the Federal Chancellor can assign posts to the occupation of these jobs. 250 posts are available for this purpose. "

(c) In Point 3. the previous paragraph 9 receives the title "(10)" and reads as follows:

"(10) paragraphs 2 to 9 shall not affect the provisions relating to the exceeding of expenditure."

(d) In Point 4. the word sequence at the beginning of the first sentence "Within the same financial legal approach" replaced by the phrase "Within the same chapter" .

Klestil

Bowl