The Act of 13 May 1988 on the assessment of the revenue and expenditure of the State (423/88) On 27 May 1988, the Parliament adopted the following tipping:

General provisions

ARTICLE 1

The financial management and accounting of the Parliament shall be valid for the purposes of this tipping procedure.

ARTICLE 2 (9.5.2007/612)

The offices of the Parliament are the offices of the Parliament and the Office of the Parliamentary Ombudsman, as well as the National Audit Office and the Institute for International Relations and the European Union.

ARTICLE 3 (5.12.1997/1)

The representative budget, the accounts, the payment movement and the financial statements are, where applicable, in force in the context of the State Budget Regulation (1243/1992) Is provided for, unless otherwise provided hereunder herein.

Budget and implementation (25.2.1991)

§ 4 (25.2.1991)

For the expenditure of the Parliament, the appropriations necessary for the annual budget shall be entered.

The draft budget of the Parliament, together with the justification, shall be drawn up, mutatis mutandis, in accordance with the provisions of the State budget.

§ 5 (12/122000/1100)

Each year, the offices of the Parliament provide a reasoned proposal for the necessary appropriations for the Commission.

ARTICLE 6 (25.2.1991)

The Commission shall submit its draft budget to the Ministry of Finance.

§ 7 (25.2.1991)

If it is necessary to make changes to the established budget, it is appropriate to respect the provisions of the draft budget.

§ 8 (5.12.1997/1)

The Financial Conversion of the Parliament's budget shall be fixed by the Commission after publication of the State budget.

If the budget of the Parliament has been amended, the financial statement shall be amended without delay.

Once the budget statement has been confirmed, it will be sent to the State Treasury for publication. The change of the sportsmanship will be communicated to the State Treasury.

§ 9 (30.11.2005)

The authorisation to exceed the estimate shall be requested from the Chancellery no later than 15 February of the year following the financial year. Once the authorisation has been granted, the decision shall be forwarded to the State Office for information.

ARTICLE 10 (5.12.1997/1)

The authorisation referred to in Article 19 (1) of the Law on the State Budget shall be requested from the Chancellery at the latest by 15 February of the following year and by Article 20 of the Law before the end of the financial year.

ARTICLE 11 (21.11.2006/1064)

The agencies must plan their activities and their economies over several years in such a way as to provide criteria for the preparation, management, efficient use of resources and administrative development of the annual budget.

Economic governance organisation (5.12.1997/1)

ARTICLE 12 (20.06.2000)

The Administration of the Chancellery of the Chancellery shall be managed and supervised by the Administrative Department of the Office of the Office. The payment movement and the accounts of the Ombudsman are managed by the accounting office of the administrative department. (9.5.2007/612)

The State Audit Office and the Institute of International Relations and the European Union Research Institute shall manage their economies as provided for in the agencies' financial rules. (21.11.2006/1064)

ARTICLE 13 (30.11.2005)

The Secretary of State may acquire the services of the financial administration as defined by the State Services Centre and transfer the payment of some of the expenditure and the recovery of the revenue to the accounting office of the Office or of the institution To be treated.

Payment movement, accounting and annual accounts

ARTICLE 14 (5.12.1997/1)

In accordance with the general principles of the State payment movement and the calculation of the accounts, the accounts shall be carried out, as appropriate, in accordance with the general principles of the State payment business and accounting.

§ 15 (12/122000/1100)

For the purposes of payment, the Office of the Parliament shall have an income account and a statement of expenditure and other bank accounts as provided for in the statement of accounts. The revenue account shall be emptied into the general government revenue account. The expenditure account shall be provided with the necessary coverage from the general government statement of expenditure.

The administrators shall be approved by the Administrative Manager.

ARTICLE 16 (5.12.1997/1)

Salaries and fees shall be paid by wire transfer to the monetary financial institution designated by the transferee, unless otherwise provided for in the other procedure.

§ 17

A register shall be kept of the movable property held by the Parliament. Further provisions on the registration and inspection of movable property shall be laid down in the Parliament's financial statements.

ARTICLE 18

The accounts of the Parliament shall be closed annually by the end of February. Provisions on the signing of the accounts shall be governed by the Staff Regulations of the Parliament.

Financial audit and internal control

§ 19

Under the Rules of Procedure (40/2000) , the fourth auditor and his/her replacement shall be the statutory auditor (JHTT) or the Auditor approved by the Central Chamber of Commerce (KHT). The fourth auditor shall carry out his duties under the responsibility of the official. The auditors' task is to audit the accounts and administration of the Parliament and its agencies. (12/122000/1100)

The term of office of the auditors shall begin at the beginning of the calendar year following the parliamentary elections and end at the end of the calendar year in which the next elections will be held. The duties of auditors shall expire when the last report on their term of office has been submitted to the Parliament. The auditors selected by the Parliament may separate the appointed auditor and his deputy during his/her term of office. The auditor chosen by the auditors and his alternates may resign during the course of their term of office by indicating to the auditors elected by the Parliament. (10.02.1995/344)

The audit report shall be submitted to the Parliament not later than 30 April of the following year.

The auditors' fees will be decided by the Board of Directors.

§ 20 (9.5.2007/612)

The organisation of internal control and the adequacy and adequacy of internal control shall be the responsibility of the management of the office of the Parliament's Office and of the Ombudsman's Office in the manner laid down in the Statute of the Parliament.

ARTICLE 21 (30.11.2005)

The information security of the information systems shall be subject to the necessary provisions to be followed by each representative.

Excellent provisions

§ 22

More detailed provisions on the implementation of this clause will be laid down in the Staff Regulations adopted by the Office.

ARTICLE 23

This ladder shall enter into force on 1 June 1988.

This road shall be repealed with effect from 18 February 1983. (188/83) .