Law on the determination of the federal budget for the 2016 financial year (Budget Law 2016)

Unofficial table of contents

HG 2016

Date of completion: 21.12.2015

Full quote:

" Budget Law 2016 of 21 December 2015 (BGBl. I p. 2378) "

Footnote

(+ + + Text evidence from: 1.1.2016 + + +) 
(+ + + For application cf.  Section 4 (2) + + +) 

  

Section 1
General appropriations

Unofficial table of contents

§ 1 Determination of the budget

(1) The federal budget for the financial year 2016, annexed to this Act, is estimated in revenue and expenditure to EUR 316 900 000 000. (2) The budget of Chapter 6002 of the Federal budget for the financial year 2016 as Annex 3 Economic plan of the special assets "Energy and Climate Fund" will be recorded for 2016 in revenue and expenditure to 3 271 837 000 euros. Unofficial table of contents

§ 2 Credits of Credit

(1) In the financial year 2016, the Federal Government does not take out loans to cover expenditure. The following paragraphs remain unaffected by this. (2) The Federal Ministry of Finance is authorized to borrow loans for the repayment of loans due for the financial year 2016, the amount of which shall be determined by the balance of the loans granted in the following year. Credit-financing plan (Part IV of the General Plan)-expenditure for the repayment of loans (point 2) and the other revenue for debt repayment (point 1.2). In the event of an unforeseen need, the credit limit set out in the first sentence shall be up to EUR 15 000 000 000 for the repurchase of securities of the Federal Republic or for the repayment of loans, in so far as the sum of the amounts referred to in the first sentence of this Article for tilting. The Federal Ministry of Finance is authorized to use additional revenue under Chapter 6002, Title 133 01, for the redemption of the federal debt; in this respect, the authorization shall be reduced in accordance with the first sentence. Measures pursuant to Section 60 (2) of the Federal Budget Code may be taken in the case of multi-income measures pursuant to sentence 3. (3) The Federal Ministry of Finance is authorized to use the credit authorization of the next financial year as of October of the financial year. The financial year shall include loans up to a maximum of 4 per cent of the amount determined in Article 1 (1). These loans are to be credited to the credit authorization of the next financial year. (4) The net amount of credit is to be credited with the net amount of the credit. Foreign currency bonds are to be credited with the euro counter-values to the credit authorization resulting from the supplementary contracts concluded at the latest at the latest to limit the currency risk. (5) The Federal Ministry of Finance is authorized to borrow up to 10 per cent of the amount of the Federal bonds, federal bonds, federal treasury notes and non-interest-bearing treasury bills, the amount of which is derived from the amount of the loans, for the construction of own resources. last overview published in the German Federal Gazette (Bundesanzeiger) is the fault of the Federal Republic of Germany. The credit authorization shall be set out in the amounts received on the basis of appropriations entered in previous budgetary laws. The Federal Ministry of Finance shall also be authorized to use its own holdings in the form of securities lending or interest-rate swaps, or to use them as part of the credit authorization of the first sentence and the first sentence of paragraph 2. (6) The Federal Ministry of Finance is authorized to conclude supplementary contracts in the context of credit financing and cash-in-payment loans during the current financial year.

1.

to optimise the interest structure and limit interest rate risks with a contract volume of up to EUR 80 000 000 000, and

2.

limiting the interest rate and currency risk of foreign currency bonds with a contractual volume of up to EUR 30 000 000 000.

These ceilings do not include additional contracts which reduce or exclude interest-rate risks arising from existing contracts. (7) The Federal Ministry of Finance is authorized, even in the following financial year, until the date of the Announcing the budget law in the context of borrowing the following contracts to be concluded:

1.

credit agreements up to the amount of the authorization referred to in the first sentence of paragraph 2 if the loans are received for the repayment of loans which are due to be paid;

2.

Contracts referred to in paragraph 6 in the scope specified in this provision.

The appropriations thus used are credited to the respective appropriations for the following financial year. (8) Before claiming over 1 per cent of the amount of credit granted in § 1 (1) of the Regulation, in accordance with § 18 Paragraph 3, first sentence, of the Federal Budget Regulations is to be notified to the Committee on Budgets of the German Bundestag, unless an exception is provided for compelling reasons. (9) The Federal Ministry of Finance is authorized to: Cash gain credit up to the amount of 10% of the amount determined in section 1 (1) , In the case of transactions involving the simultaneous supply and repurchase of Federal securities, further cash-gain loans up to the amount of 10 percent of the amount determined in § 1 paragraph 1 may be included. The Federal Ministry of Finance is also authorized to include cash-in-payment credits up to the amount of 10% of the amount referred to in paragraph 6, first sentence, point 1, for the purpose of collateralisation of interest-rate swaps. For the purpose of collateralisation of interest-rate swaps, further cash gain credits up to the amount of 10% of the amount referred to in paragraph 6, first sentence, point 2 may be included. The amounts to be credited under sentences 1 to 4 are to be calculated on the basis of appropriations entered in previous budgetary laws. (10) The Federal Ministry of Finance is authorized to finance the Federal Institute for Agriculture and Food in accordance with Section 2 (1), second sentence, point 2 of the Law on the Establishment of a Federal Institute for Agriculture and Food of 2 August 1994 (BGBl. I p. 2018, 2019), most recently by Article 364 of the Regulation of 31 August 2015 (BGBl. 1474), it is necessary to include cash-gain credits up to the amount of EUR 7 000 000 000. The credit authorization shall be set out in the amounts received on the basis of appropriations entered in previous budgetary laws. Unofficial table of contents

§ 3 Warranty appropriations

(1) The Federal Ministry of Finance shall be authorized to accept guarantees, guarantees or other warranties up to a total of EUR 486 380 000 000, of which:

1.

up to EUR 160 000 000 000 in connection with exports which are eligible or are in the special state interest of the Federal Republic of Germany;

2.

up to EUR 65 000 000 000

a)

for loans to foreign debtors to finance eligible projects or in the case of special public interest of the Federal Republic of Germany,

b)

to secure the political risk of eligible direct investment abroad,

c)

for loans from the European Investment Bank to debtors outside the European Union;

3.

up to EUR 25 670 000 000

a)

loans for the co-financing of development-related projects of bilateral financial cooperation,

b)

for interest-reduced loans for development-related projects of bilateral financial cooperation,

c)

bilateral financial cooperation projects which are eligible for support credits for the Kreditanstalt für Wiederaufbau for the development of development policy

d)

for interest-reduced loans granted by the Kreditanstalt für Wiederaufbau for bilateral projects of international climate and environmental protection,

4.

up to EUR 700 000 000 for market regulation and supply measures in the food sector,

5.

up to EUR 158 000 000 000 for the promotion of the internal economy and for the coverage of liability situations in Germany and abroad,

6.

up to EUR 66 000 000 000 in the context of the participation of the Federal Republic of Germany in European or international financial institutions and funds,

7.

up to EUR 1 010 000 000 for the successor institutions of the Treuhandanstalt;

8.

up to EUR 10 000 000 000 to hedge the interest-rate risk in the refinancing of loans for the construction of ships on German shipyards.

Details are given in the binding notes to Chapter 3208 of the federal budget. (2) The maximum amounts referred to in the first sentence of paragraph 1 shall be the guarantees given on the basis of the appropriations entered in previous budgetary laws. , to the extent that the federal government can still be used. In this case, a settlement shall also take place where it has been used and has not been replaced by the services provided. (3) Warranties as referred to in the first sentence of paragraph 1 may also be taken over in foreign currency; they shall be on the basis of the European Central Bank's reference rate of the euro, to the maximum amount which was last determined before the guarantee declaration was issued. (4) A guarantee, guarantee or other guarantee is to be set on the maximum amount of the corresponding authorization in the amount, in which the covenant can be used. Interest and costs are to be calculated on the respective empowerment framework only if this is determined by law or if a common liability amount for the principal obligation, interest and costs is determined at the time of the acquisition. (5) Insofar as in the cases if the guarantee is granted in accordance with the first sentence of paragraph 1 of the Federal Government without recourse to its liability, or if compensation has been obtained for the services rendered, an inherited guarantee shall no longer be expected to be applied to the maximum amount. (6) The The provisions of the first sentence of paragraph 1 (1) to (8) may, with the consent of the The Federal Ministry of Finance is authorized to grant additional warranties pursuant to the first sentence of paragraph 1 to the level of the Federal Ministry of Finance (7). 20 per cent of the authorisation framework specified in the first sentence of paragraph 1 with the consent of the Budget Committee of the German Bundestag, under the conditions laid down in Section 37 (1) of the Federal Budget Code. An exception to the consent of the Committee on Budgets of the German Bundestag is only permitted for compelling reasons. (8) Before taking over guarantees, guarantees and other warranties as referred to in the first sentence of paragraph 1, which shall include a takeover of a The Committee on Budgets of the German Bundestag is to be informed of a possible obligation of EUR 1 000 000 000, unless an exception is required for compelling reasons. Unofficial table of contents

Section 4 On-and out-of-plan expenditure and commitment appropriations

(1) The amount referred to in Article 37 (1) sentence 4 of the Federal Budget Code shall be set at EUR 5 000 000. Expenditure on and off-schedule, which in individual cases exceeds the amount set in the first sentence, in the case of the fulfilment of legal obligations, exceeds EUR 50 000 000, shall be the subject of the consent of the Federal Ministry of Finance. Committee on Budgets of the German Bundestag for information, unless an exception is offered for compelling reasons. (2) The amount according to § 38 (1) sentence 3 of the federal budget order is set at EUR 10 000 000. The amount shall be set at EUR 5 000 000 in respect of commitment appropriations for which the expenditure is due only in one financial year or not. The limit of the amount referred to in the second sentence shall also be exceeded if the amount referred to in the second sentence is exceeded in a due year in the case of commitment appropriations which are over-planned or out-of-plan for several years. The total amount referred to in the first sentence shall be without prejudice to the total amount referred to in the first sentence, in the event of unscheduled or extrabudgetary expenditure and overscheduled or extrabudgetary commitment appropriations. Unscheduled and non-scheduled commitment appropriations exceeding the amounts set out in sentences 1 to 4 shall be submitted to the Committee on Budgets of the German Bundestag before the consent of the Federal Ministry of Finance. to provide information, unless an exception is required for compelling reasons. § 37 (4) of the Federal Budget Code is to be applied in accordance with the Federal Budget Code in the case of commitment appropriations under planned and out-of-plan commitments. (3) The Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag shall agree to an approved capital within the meaning of Section 202 of the German Stock Corporation Act and to commit itself to the performance of the amount of the increase in the federal share of the German Stock Corporation Act.

Section 2
Management of revenue, expenditure and commitment appropriations

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§ 5 flexibilized expenditure

(1) paragraphs 2 to 5 shall apply to the chapters of the federal budget listed in Part I (D) of the General Plan, unless otherwise provided for in the individual case. (2) Within the individual chapters each mutually congrutively:

1.

Expenditure of the main group 4, excluding expenditure of the title of Group 411, and expenditure of Title 634 .3,

2.

Expenditure of titles 511 .1, 514 1, 517 .1, 518 .1, 519 1, 523 .1, 525 1, 526 .1, 526 2, 527 .1, 527 .3, 532 .1, 532 2, 532 .3, 539 .9, 543 .1, 544 .1 and 545 .1,

3.

Expenditure of titles 632 .9, 636 .9, 671 .9, 681 .8, 681 .9, 684 .9, 686 .9 and 687 .9,

4.

Expenditure of the titles of groups 711 to 739,

5.

Expenditure of the titles of the main group 8.

Expenditure other than those referred to in points 1 to 5, which shall be included in the flexibilised expenditure by endorsement of the budget, shall be within each chapter of the expenditure sector in accordance with the conditions laid down in (3) In proportion to the expenditure areas referred to in paragraph 2, additional expenditure of up to 20% of the sum of the individual expenditure ranges of each expenditure area may be allocated from savings to the other expenditure areas. expenditure areas referred to in paragraph 2. (4) The expenditure referred to in paragraph 2 shall be Expenditure areas are transferable. (5) For the flexibilised expenditure in Chapters 0111, 0211, 0311, 0411, 0431, 0451, 0511, 0611, 0711, 0811, 0911, 1011, 1111, 1211, 1411, 1511, 1611, 1711, 1911, 2011, 2111, 2311 and 3011 shall be applied in addition to the (2) to (4): additional expenditure may be made against savings within the flexibilised expenditure of the same expenditure area referred to in paragraph 2 of the other chapters of the respective individual plan, if the target and the Expenditure of the eligible title is fully available for its purpose. (6) The Federal Ministry of Finance is determined more closely. Unofficial table of contents

§ 6 Reinforcement Possibilities, coverage, earmarking

(1) In a chapter, revenue shall be allocated to expenditure on the following titles:

1.

Title of the main group 4 of staff costs for the occupational integration of disabled and severely disabled persons, as well as for job creation measures and other measures for the integration of unemployed persons and of reimbursable benefits According to the age-part-law of 23 July 1996 (BGBl. 1078), as amended,

2.

Title of main groups 5 to 8 of grants for the occupational integration of disabled and severely disabled persons,

3.

Title of Obergruppe 44 from reimbursements and damages from third parties.

Within a chapter, revenue shall be allocated to expenditure on titles allocated to the flexibilised expenditure areas in accordance with Article 5 (2) (1) or (2) with their full rate of expenditure, in so far as the revenue is reimbursed by refunds and contributions of third parties. (3) For the chapters of the federal budget, to which § 5 (2) to (5) is not applicable, the following applies:

1.

The supreme federal authorities may order the eligibility of expenditure for titles of groups 511 to 525, 527 and 539 within a chapter to the extent that the funds are not transferable, the additional expenditure of the individual title shall not be more than 20 per cent , and the measure appears to be economically expedient.

2.

To the extent that a cover under point 1 is not possible, the Federal Ministry of Finance may, in exceptional and duly justified exceptional cases, allow additional expenditure in the case of Titles of Groups 514 and 517 up to 30% of the Sollanrate by Savings of other expenditure within the main group 5 of the same individual plan are covered.

3.

Additional expenditure under Title 526 .1 may be covered by savings in respect of other expenditure of the upper groups 51 to 54 of the same section.

(4) In a chapter, additional expenditure on rents and pachts related to the Single Property Management under Title 518 .2 to the level of savings in the titles included in the flexibilisation referred to in Article 5 of this Regulation may be granted (5) The Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag, to cover, within section 14, the eligibility of expenditure in the case of titles of groups 551 to 559 of Chapters 1404 to 1408 and in Chapter 1407 of Title 514 03, if so on the basis of circumstances, which have entered into force after the entry into force of the Law on the Budget. This provision shall also apply to transferable expenditure. In addition, the Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag, to cover the coverage of the expenditure on individual titles, with the exception of the title of the group, within section 14 of the budget. 529, if additional expenditure must be made unforeseen and unpredictable in order to improve the economic viability of the operation of the armed forces. (6) In the case of Title 537 02 of Chapter 6003, reimbursements from the supreme federal authorities shall apply to: the use of the flight service between Cologne/Bonn and Berlin Expenditure on. In the case of Titles 527 .1 and 453 .1 of the supreme federal authorities, reimbursements of the subordinated area as well as of third parties in connection with the flight service between Cologne/Bonn and Berlin flow to the expenses. (7) Within a chapter can be In order to increase the expenditure on the replacement of service vehicles, the use of multi-purpose vehicles from the sale of commercial vehicles will be used. The Federal Ministry of Finance (Federal Ministry of Finance). (8) The rise in mineral oil tax, which is published in accordance with Article 1 of the Road Building Finance Act, in the revised version published in the Federal Law Gazet.III, outline number 912-3, the most recently by Article 468 of the Regulation of 31 August 2015 (BGBl. 1474), and in accordance with Article 3 of the Transport Finance Act 1971 of 28 February 1972 (BGBl. 201), most recently by Article 99 of the Law of 8 December 2010 (BGBl I). I p. 1864) has been amended for the purpose of road transport, is also to be used for other transport policy purposes in the area of the Federal Ministry of Transport and Digital Infrastructure. (9) For the financial year in respect of the budget, this amount shall be used for the purpose of providing additional expenditure under Chapter 6002, Title 919 01, in so far as it does not require the inclusion of loans to cover expenditure. The collection of additional revenue in Chapter 6002, Title 359 01, requires the approval of the Budget Committee of the German Bundestag. (10) Within a chapter, internal statements pursuant to Section 61 of the Federal Budget Code may be used for the purposes of Title 981 .3 Additional expenditure up to the level of savings and expenditure titles up to the level of revenue under Title 381 .3 are increased. The Federal Ministry of Finance is authorized to issue these titles. (11) The commitment appropriations issued in the federal budget of 2016 for a total sum of EUR 10 000 000 per title may not exceed 93 per cent. shall be taken into account. The limit does not apply to commitment appropriations for Sections 01, 02, 03, 19 and 20, for titles of groups 518, 558, 711 to 739, 861, for allocation to the countries for member institutions of the scientific community, Gottfried Wilhelm Leibniz e. V. Group 882, the titles of institutional support for Group 894, and the title group 03 of Chapter 6002. To the extent that the limit for a title cannot be complied with, the Federal Ministry of Finance may allow compensation for other issues of expenditure. Unofficial table of contents

§ 6a Reinprofit of the Deutsche Bundesbank

By way of derogation from Article 6 (2) of the Act on the Establishment of a Special Assets "Investment and Redemption Fund", the Federal Government's share in the net profit of the Deutsche Bundesbank shall be used to perform additional expenditure under Chapter 6002, Title 919 01, to the extent that: the amount proposed for Chapter 6002, Title 121 04. Unofficial table of contents

§ 7 The transfer and disposal of assets as well as the renunciation of outsourcing of assets

(1) According to Article 63 (3), second sentence, of the Federal Budget Code, software developed by federal services in the field of data processing shall be made available free of charge to bodies of the public administration in the territory of the country, where reciprocity exists. This also applies to software that has been acquired by federal services. For purchased licenses to standard software, the respective license agreement is applicable. (2) According to § 63 (3) sentence 2 of the Federal Budget Code, regulations are allowed in electronic form, for example via the Internet, free of charge. (3) It is admitted that in the case of measures to deal with the refugee crisis, in particular in the framework of mutual assistance for a delivery allowance in accordance with § 8 (1) sentence 2 of the Administrative procedural law can be waived. The same applies to additional expenditure in the personnel sector for these measures in the framework of mutual assistance. Unofficial table of contents

§ 8 Approval of grants

(1) expenditure and commitment appropriations for grants within the meaning of section 23 of the federal budget order to cover all expenditure or an undefined part of the expenditure of a body outside the federal administration (institutional support) are blocked as long as the budget or economic plan of the beneficiary is not approved by the competent Federal Ministry and the Federal Ministry of Finance. (2) The grants referred to in paragraph 1 shall be suspended. institutional support may be granted only with the requirement that the Beneficiaries do not improve their employees as comparable employees of the federal government. The same applies in the case of grants for project funding, if the total expenditure of the recipient is mainly disputed from public expenditure. The Federal Ministry of Finance may, if there are compelling reasons, allow exceptions. Sentences 1 and 2 shall not apply to the extent that a scientific institution according to § 2 of the German Science Freedom Act (Wissenschaftsfreiheitsgesetz) of 5 December 2012 (BGBl. 2457), as defined by Article 122 of the Regulation of 31 August 2015 (BGBl. 1474), which, in the case of its staff, pays salaries or salary components from funds which are not financed either directly or indirectly by the German public authorities. Sentence 4 shall also apply to other persons employed in the field of science, if they make a substantial contribution in the context of the planning, preparation, implementation, evaluation or evaluation of research projects. Unofficial table of contents

§ 9 Building measures of the Federal Agency for Real Estate Tasks

§ § 24 and 54 of the Federal Budget Code remain for construction measures to cover the space requirement for federal purposes pursuant to § 2 paragraph 1 sentence 2 of the Act on the Federal Institute for Real Estate Tasks of 9 December 2004 (BGBl. 3235), as defined by Article 15 (83) of the Law of 5 February 2009 (BGBl. 160), which are estimated in the Economic Plan of the Bundesanstalt für Immobilienaufgaben (Federal Agency for Real Estate Tasks). Unofficial table of contents

§ 10 Betrains

(1) By way of derogation from Section 50 (3) of the Federal Budget Regulations, staff expenditure for seconded employees may be paid for by the administrative authorities for a period of up to three years. Further payments over three years, unless they are regulated by budget endorsement, require the consent of the Federal Ministry of Finance. (2) Within a chapter, allowances in accordance with § 45 of the Bundesbesoldungsgesetz (Bundesbesoldungsgesetz) may be added in the version the Notice of 19 June 2009 (BGBl. I p. 1434), most recently by Article 8 of the Law of 17 November 2015 (BGBl. I p. 1938), for civil servants, up to the amount of 0.1% of the estimated expenditure of Title 422 .1. Within chapters 1403 and 1412, allowances in accordance with § 45 of the Bundesbesoldungsgesetz (Bundesbesoldungsgesetz) may be granted to soldiers up to the amount of 0.1 percent of the estimated expenses of the title 423 01. (3) Insofar as soldiers and soldiers The titles of Group 423 of Chapters 1403 and 1412 are mutually eligible for performance, performance, or performance levels. Unofficial table of contents

Section 11 securitisation of commitments

The competent Federal Ministry is hereby authorized to grant the participations, grants and contributions of the Federal Republic of Germany in favour of the provisions of Chapter 0904, Title 687 04, Chapter 1605, Title 896 02, Chapter 2303, Title 687 04 and 896 09, Chapter 2304, Title 687 01, 687 02, 687 03, 687 04 and 687 05 of the federal budget, to provide non-interest-bearing school notes to the international financial institutions and funds mentioned above. Unofficial table of contents

§ 12 liquidity assistance, maturity of grants and federal government benefits to pension insurance

(1) The liquidity assistance to the Federal Employment Agency in accordance with § 364 of the Third Book of the Social Code is limited to EUR 8 000 000 000. The authorization framework may be used repeatedly. (2) The liquidity assistance to the Bundesanstalt für Finanzdienstleistungsaufsicht is limited to EUR 10 000 000. (3) The liquidity assistance to the Federal Agency for Real Estate Tasks is limited. shall be limited to EUR 200 000 000. (4) The Federal Government's grants to the general pension insurance scheme and its contributions to the general pension insurance scheme for child-raising periods shall be paid in twelve equal monthly instalments. By way of derogation from the first sentence, the payment may be made in agreement with the Federal Ministry of Finance, in so far as this is necessary to stabilize the financial position of the general pension insurance scheme. (5) Liquidity assistance to the Health funds according to § 271 (3) of the Fifth Book of Social Code may be made up to an amount of EUR 2 000 000 000. The empowerment framework may be used on a number of occasions. The payment of Federal Government services pursuant to Section 221 (1) of the Fifth Book of the Social Code may be preferred in agreement with the Federal Ministry of Finance, insofar as this is necessary to avoid liquidity assistance in accordance with Section 271 (3) of the Fifth Book of the Fifth Book of the Fifth Book of Social Code (6) The Federal Ministry of Finance is authorized to provide a non-interest-free liquidity assistance to the Postal Officials in order to maintain a proper cash register. from EUR 250 000 000. The loan is to be repaid as soon as possible, but at the latest with the end of the financial year. (7) The Federal Ministry of Finance is authorized to comply with the conditions laid down in sentence 2 of the Federal Institute for Agriculture and Food (2) of the Law on the Establishment of a Federal Institute for Agriculture and Food (Bundesanstalt für Landwirtschaft und Ernährung) to provide interest-bearing liquidity assistance up to a total amount of EUR 7 000 000 000. Liquidity support may only be provided to the extent to which the Federal Institute for Agriculture and Food has to provide expenditure and does not yet make appropriate funds available from the budget of the European Union . The liquidity assistance is to be repaid as soon as possible, but at the latest with the receipt of the financial allocations from the budget of the European Union. (8) The Federal Ministry of Finance is authorized to the Federal Agency for Financial market stabilization of interest-bearing liquidity assistance. The liquidity assistance is limited to EUR 30 000 000. The empowerment framework may be used on a number of occasions. The liquidity assistance shall be repaid as soon as possible, but at the latest with the receipt of the funds from the transfer pursuant to § 3d paragraph 4 of the Financial Market Stabilisation Fund Act. At the end of the financial year, the liquidity assistance granted shall be repaid in full. Unofficial table of contents

§ 13 Repayment, title confusion

(1) The repayment of a much higher income can be made from the respective revenue title and must then be deducted from the relevant revenue title. (2) In the event of incorrect payment, in the case of double payments or overpayments, the Repayment, insofar as § 5 applies, will always be issued from the issue, otherwise only if the books have not yet been completed. Repayment of too much personnel expenses is always to be deducted from the respective issue title. (3) Title confusion may only be corrected for as long as the books have not yet been completed.

Section 3
Management of posts and posts

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Section 14 Liability of the establishment plan

(1) The Explanatory Notes to Titles 428 .1 shall be binding in respect of the number of posts specified for each group of pay groups. Deviations from the mandatory explanations are subject to the consent of the Federal Ministry of Finance. Flat-rate deviations may allow the Federal Ministry of Finance on the condition that the personnel expenses of the agencies involved are reduced by at least 5 per cent. (2) The explanations of the titles from which Administrative costs are reimbursed or allowances within the meaning of § 23 of the Federal Budget Regulations are made for institutional support, are binding with regard to the number of posts specified for the individual pay-groups. This does not apply to posts that are designed for project tasks. The weight of non-tariff posts shall be indicated by indicating the appropriate grades. Deviations from the mandatory explanations are subject to the consent of the Federal Ministry of Finance. The Federal Ministry of Finance can transfer its powers to the supreme federal authorities in cases of unforeseen and unpredictable hearing-grouping claims. Unofficial table of contents

Section 15 Application of posts and posts

(1) The Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag, to plan posts for officials and posts for employees and posts above the In addition, if there is an unwielable need which is not satisfactory in other ways, grade B 3 for soldiers must be additionally provided for soldiers. The newly issued posts and posts shall be paramount to an equivalent financial extent by the omission of other posts and posts. The authority responsible for the section shall give the Federal Court of Auditors the opportunity to comment. (2) The Federal Ministry of Finance shall be authorized to issue posts and posts in order to take over the staff of the following institutions:

1.

by federal direct legal persons under public law,

2.

of undertakings within the meaning of Section 65 of the Federal Budget Code,

3.

of special assets of the Federal Government or

4.

of beneficiaries of assistance, which are institutionally promoted by the federal government.

The deployment of these posts and posts requires that no posts and posts in the federal budget be put out for these staff, a staff overhang exists in the above-mentioned facilities, an unwielable, in other ways there is no need to meet satisfactory needs, the financing of new posts and posts will be guaranteed in the long term and the take-over of staff will lead to a discharge for the federal budget elsewhere. Unofficial table of contents

Section 16 Application of posts and vacancies for overhang personnel

(1) The Federal Ministry of Finance is authorized, in case of proven demand:

1.

To issue posts and posts if it is established that they are filled with overhang personnel by federal authorities; with the transfer of the overhang staff, the vacant posts and posts will be dropped,

2.

provided that the possibility provided for in Section 16 (1) (2) of the Budget Law 2015 for the provision of 300 temporary posts in the information technology sector in the financial year 2015 could not be exhausted, the still open number .

(2) The budget notes issued in the Federal budget, according to which posts and posts may only be filled with overhang personnel, shall be eliminated after the transfer of the overhang staff. (3) To cover a proven additional need for Staff expenditure for the posts and posts issued under paragraph 1 (1) may be implemented by the issuing federal authorities. In the case referred to in paragraph 1 (2), a proven additional requirement may be met with the consent of the Federal Ministry of Finance by savings in Chapter 6002 Title Group 01. Unofficial table of contents

Section 17 Application of replacement posts and replacement points

(1) Where there is an unwielable need to re-occupy a post, a post shall be deemed to have been made available to the official or to the official who is to perform the function as a substitute, if the previous holder or the official is to be Previous holders of the service post

1.

in accordance with § 14 of the German Law on Judges in the version of the notice of 19 April 1972 (BGBl. 713), as last amended by Article 132 of the Regulation of 31 August 2015 (BGBl I). 1474), is to be used in a country as judge or judge by contract, or

2.

for at least six months in the context of international cooperation, without any omission of the remuneration, or to be prepared for such use.

The post office shall be limited to the return of the previous holder or the previous holder of the service post and shall have the weight of the grade of the official or of the official who is to perform the function as a substitute; the (2) Paragraph 1 shall apply to judges, soldiers and employees, as well as to female judges, soldiers and soldiers. Unofficial table of contents

§ 18 Application of legenes

(1) A vacancy of the corresponding grade shall be deemed to have been applied from the start of the leave of absence or use of the relevant grade for scheduled civil servants,

1.

According to § 92 (1), § 95 (1), § 90 (3) sentence 1, point 2 of the Federal Civil Service Act of 5 February 2009 (BGBl. I p. 160), most recently by Article 7 of the Law of 17 November 2015 (BGBl. I p. 1938), or in accordance with Section 7 of the Law on Service Law of 30 July 1996 (BGBl. 1183), as last amended by Article 15 (1) of the Law of 5 February 2009 (BGBl). 160), without remuneration for at least six months, without remuneration;

2.

According to § 6 of the maternity and parental leave ordinance of 12 February 2009 (BGBl. I p. 320), which was last amended by Article 3 of the Law of 18 December 2014 (BGBl. 2325), have been subject to at least six months without interruption of parental leave;

3.

which, in the immediate aftermath of a parental leave referred to in point 2, are to be assessed for the purpose of continuing childcare without remuneration,

4.

According to § 24 of the Law on the External Action Service of 30 August 1990 (BGBl. I p. 1842), most recently by Article 5 of the Law of 14 November 2011 (BGBl. 2219, 2220), while the remuneration for the duration of the activity of the spouse or spouse is to be taken on leave of absence from a consular post,

5.

in the interest of the Federal Government, who shall be granted leave of absence for at least six months for one of the following uses, in the absence of remuneration:

a)

in the case of a group or group of the German Bundestag or of a Landtag,

b)

in the case of a legal person under public law,

c)

in the case of a public inter-governmental or superstate body,

d)

in the context of development cooperation or in the context of assistance in the establishment of the legal system of the countries of Central and Eastern Europe or of the Commonwealth of Independent States or of a chamber of foreign trade,

e)

In the case of a recipient of at least 50 percent of grants from the federal government, or with a comparable member institution of the scientific community Gottfried Wilhelm Leibniz e. V.

or

6.

that are used by the Federal Chancellery or the Federal Presidential Office.

(2) The Federal Ministry of Finance may make special arrangements for the appointment of a number of civil servants at the same time in the Federal Service. (3) Paragraphs 1 and 2 shall apply accordingly to judges, female soldiers and judges. Soldiers as well as employees. (4) If planned federal judges are elected to a Supreme Court of the Federal Supreme Court to judge the Federal Constitutional Court, the competent top Federal authority for these judges a vacancy of the (5) The Federal Ministry of Finance is authorized to make legends which are deemed to have been brought out in accordance with paragraph 1 (1) (1) to (5) or which have been applied to the facts referred to in points 1 to 5 of paragraph 1, when a promotion is to be carried out. The Federal Ministry of Finance is authorized to delegate the power to the supreme federal authorities in accordance with the first sentence. Vacant posts which are deemed to have been applied in accordance with paragraph 1 (6) or which have been applied to the facts referred to in paragraph 1 (6) shall be deemed to have been adjusted if the staff member or staff member is on a post or post of the Federal Chancellery, or of the Federal Bureau of Presidential Office, or has been more grouped. Unofficial table of contents

Section 19 Conversion of posts and posts

The supreme federal authorities are authorized to convert posts to equivalent posts and posts to equivalent posts, provided that there is an inimitable need for them. Unofficial table of contents

§ 20 Special regulations in the case of kw-note

(1) The Federal Ministry of Finance shall be authorized to admit that a kw note with a date shall be withdrawn if the post office or post is further required, because it will not be released in time. In this case, the next vacant post office or post of the relevant pay or pay group falls away. (2) The supreme federal authorities are authorized, posts and posts that carry a kw endorsement after their release with to re-occupy people with severe disabilities if it is a new setting or an employment status and a employment rate of severely disabled persons calculated in accordance with § § 71 to 76 of the Social Code of the ninth book of the Social Code of 6 per cent in the posts and posts of the individual plan. With the departure of the severely disabled person from the post office, the person falls away. It shall be maintained exceptionally if the employment rate in accordance with the first sentence is not yet reached at that time and the post office or post is again occupied by a severely disabled person. The sentences 1 to 3 shall not apply if the post office or body bears the words "kw with omission of the task", as well as for replacement posts and replacement points, which according to § 17 or on the basis of the corresponding regulations of previous household laws have been put out or are considered to have been put out. Unofficial table of contents

Section 21 Overhangstaff

Vacant posts and posts are to be filled primarily with staff who are no longer required by other authorities of the Federal Administration for task decline or due to dissolution of the authority.

Section 4
Transitional and final provisions

Unofficial table of contents

Section 22 Continuation

§ 2 (2) sentences 3 and 4, paragraphs 4 and 5 as well as § § 3 to 21 shall apply until the date of the announcement of the budget law of the following financial year. Unofficial table of contents

Section 23 Entry into force

This law shall enter into force on 1 January 2016. Unofficial table of contents

General plan of the federal budget 2016

(Fundstelle: BGBl. I 2015, 2387-2398)

Part I:	Budget overview
	A.	Revenue
	B.	Expenditure
	C.	Commitment appropriations and their maturities
	D.	Flexibilized expenditure according to § 5 of the Budget Law
Part II:	Calculation of the permissible borrowing pursuant to § 5 of Article 115 of the Law and of the Regulation on the procedure for determining the economic component according to Article 115 of Article 115 of the Law
Part III:	Financial Overview
Part IV:	Credit financing plan

General Plan-Part I: Budget Supervision. Revenue

Epl.Labelling Total revenue compared to 2015 more (+) less (-) 20162015 1 000 € 1 000 € 1 000 12345

01	President of the Federal Republic of Germany..............	193	193	-
02	German Bundestag......	1 653	1 885	-232
03	Bundesrat.......	69	96	-27
04	Chancellor and Federal Chancellery...........	42 165	3 165	+39 000
05	Auswärtiges Amt.....	148 792	144 095	+ 4 697
06	Federal Ministry of the Interior.....	486 543	443 126	+43 417
07	Federal Ministry of Justice and Consumer Protection..........	527 319	488 634	+38 685
08	Federal Ministry of Finance......	334 550	324 511	+10 039
09	Federal Ministry of Economic Affairs and Energy......	465 940	4 213 909	-3 747 969
10	Federal Ministry of Food and Agriculture......	67 815	85 117	-17 302
11	Federal Ministry of Labour and Social Affairs......	1 930 071	1 901 250	+28 821
12	Federal Ministry of Transport and Digital Infrastructure.......	6 018 409	5 833 933	+184 476
14	Federal Ministry of Defence......	242 070	292 113	-50 043
15	Federal Ministry of Health........	110 936	107 036	+ 3 900
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety......	659 305	721 397	-62 092
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth......	69 399	68 440	+959
19	Federal Constitutional Court......	40	40	-
20	Federal Audit Office......	1 685	15	+ 1 670
21	The Federal Commissioner for Data Protection and Freedom of Information.............	11		+11
23	Federal Ministry for Economic Cooperation and Development......	620 175	566 166	+54 009
30	Federal Ministry of Education and Research......	83 876	89 426	-5 550
32	Federal debt.......	1 529 420	1 325 425	+203 995
60	General Financial Management.......	303 559 564	290 290 028	+13 269 536
	Revenue	316 900 000	306 900 000	+10 000 000

To column 3:

It shall include:
-Tax revenue of € 288 082 600 T€,
-proceeds from loans of €-T€ as well as
-other revenue of € 28 817 400 T€

General Plan-Part I: Budget Supervision. Revenue


Epl.Labelling taxes and tax similar tax administration Revenue Other Revenue 201620162016 1 000 € 1 000 € 1 000 12678

01	President of the Federal Republic of Germany..............	-	3	190
02	German Bundestag......	-	1 653	-
03	Bundesrat.......	-	38	31
04	Chancellor and Federal Chancellery...........	-	42 127	38
05	Auswärtiges Amt.....	-	148 392	400
06	Federal Ministry of the Interior.....	-	480 981	5 562
07	Federal Ministry of Justice and Consumer Protection..........	-	527 035	284
08	Federal Ministry of Finance......	-	264 541	70 009
09	Federal Ministry of Economic Affairs and Energy......	-	455 527	10 413
10	Federal Ministry of Food and Agriculture......	-	57 244	10 571
11	Federal Ministry of Labour and Social Affairs......	-	71 223	1 858 848
12	Federal Ministry of Transport and Digital Infrastructure.......	-	5 790 555	227 854
14	Federal Ministry of Defence......	-	212 404	29 666
15	Federal Ministry of Health........	-	110 296	640
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety......	-	60 049	599 256
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth......	-	8 187	61 212
19	Federal Constitutional Court......	-	40	-
20	Federal Audit Office......	-	9	1 676
21	The Federal Commissioner for Data Protection and Freedom of Information.............	-	11	-
23	Federal Ministry for Economic Cooperation and Development......	-	9 014	611 161
30	Federal Ministry of Education and Research......	-	30 245	53 631
32	Federal debt.......	-	772 066	757 354
60	General Financial Management.......	288 367 600	5 522 839	9 669 125
	Total Budget 2016	288 367 600	14 564 479	13 967 921
	Total Budget 2015	280 347 500	19 716 087	6 836 413
	Compared to 2015 more (+) /less (-)	+ 8 020 100	-5 151 608	+ 7 131 508

General Plan-Part I: Budgetary Supervision. Expenditure

Epl.Labelling Total expenditure over 2015 more (+) less (-) 20162015 1 000 € 1 000 € 1 000 12345

01	President of the Federal Republic of Germany..............	34 320	33 734	+586
02	German Bundestag......	856 981	801 486	+55 495
03	Bundesrat.......	24 996	23 811	+ 1 185
04	Chancellor and Federal Chancellery...........	2 413 099	2 234 798	+178 301
05	Auswärtiges Amt.....	4 810 140	3 801 464	+ 1 008 676
06	Federal Ministry of the Interior.....	7 801 488	6 307 796	+ 1 493 692
07	Federal Ministry of Justice and Consumer Protection..........	745 492	695 452	+50 040
08	Federal Ministry of Finance......	5 885 151	5 591 621	+293 530
09	Federal Ministry of Economic Affairs and Energy......	7 621 783	7 394 687	+227 096
10	Federal Ministry of Food and Agriculture......	5 595 168	5 350 716	+244 452
11	Federal Ministry of Labour and Social Affairs......	129 888 984	126 309 918	+ 3 579 066
12	Federal Ministry of Transport and Digital Infrastructure.......	24 571 659	23 281 434	+ 1 290 225
14	Federal Ministry of Defence......	34 287 847	32 974 183	+ 1 313 664
15	Federal Ministry of Health........	14 572 911	12 066 920	+ 2 505 991
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety......	4 544 396	3 865 197	+679 199
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth......	9 103 673	8 835 562	+268 111
19	Federal Constitutional Court......	29 191	33 324	-4 133
20	Federal Audit Office......	148 610	141 482	+ 7 128
21	The Federal Commissioner for Data Protection and Freedom of Information.............	13 716		+13 716
23	Federal Ministry for Economic Cooperation and Development......	7 406 751	6 543 462	+863 289
30	Federal Ministry of Education and Research......	16 400 265	15 274 960	+ 1 125 305
32	Federal debt.......	25 227 120	22 259 287	+ 2 967 833
60	General Financial Management.......	14 916 259	23 078 706	-8 162 447
	Expenditure	316 900 000	306 900 000	+10 000 000

General Plan-Part I: Budgetary Supervision. Expenditure







Epl.Label Staff- Outsource Administrative output military procurements, Assets, etc. Debt service 2016201620162016 1 000 € 1 000 € 1 000 € 1 000 € 126789

01	President of the Federal Republic of Germany..............	19 504	9 486	-	-
02	German Bundestag......	577 923	135 418	-	-
03	Bundesrat.......	15 533	8 720	-	-
04	Chancellor and Federal Chancellery...........	281 118	867 457	-	-
05	Auswärtiges Amt.....	970 827	344 770	-	-
06	Federal Ministry of the Interior.....	3 762 820	1 575 330	-	-
07	Federal Ministry of Justice and Consumer Protection..........	479 378	144 768	-	-
08	Federal Ministry of Finance......	3 270 653	780 721	-	-
09	Federal Ministry for Economic Affairs and Energy	750 994	282 674	-	-
10	Federal Ministry of Food and Agriculture......	336 137	231 872	-	-
11	Federal Ministry of Labour and Social Affairs......	214 303	125 715	-	-
12	Federal Ministry of Transport and Digital Infrastructure.......	1 580 459	2 349 937	-	-
14	Federal Ministry of Defence......	16 985 770	5 745 436	10 155 930	-
15	Federal Ministry of Health........	224 694	161 782	-	-
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety......	346 868	299 492	-	-
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth......	126 166	45 377	-	-
19	Federal Constitutional Court......	24 230	3 282	-	-
20	Federal Audit Office......	122 575	18 606	-	-
21	The Federal Commissioner for Data Protection and Freedom of Information.............	9 796	3 330	-	-
23	Federal Ministry for Economic Cooperation and Development......	81 954	62 721	-	-
30	Federal Ministry of Education and Research......	104 607	65 045	-	-
32	Federal debt.......	-	40 491	-	23 771 629
60	General Financial Management.......	702 895	397 655	30 000	-
	Total Budget 2016	30 989 204	13 700 085	10 185 930	23 771 629
	Total Budget 2015	29 995 918	12 873 192	9 568 004	21 267 287
	Compared to 2015 more (+) /less (-)	+993 286	+826 893	+617 926	+ 2 504 342

General Plan-Part I: Budgetary Supervision. Expenditure





Epl.Labelling assignments and Grants (excluding investments) expenditure for Investment Special Financing Expenditure 201620162016 1 000 € 1 000 € 1 000 12101112

01	President of the Federal Republic of Germany..............	4 053	1 277	-
02	German Bundestag......	104 667	38 973	-
03	Bundesrat.......	303	440	-
04	Chancellor and Federal Chancellery...........	989 925	279 739	-5 140
05	Auswärtiges Amt.....	3 330 899	173 694	-10 050
06	Federal Ministry of the Interior.....	1 753 662	778 308	-68 632
07	Federal Ministry of Justice and Consumer Protection..........	105 339	17 689	-1 682
08	Federal Ministry of Finance......	1 625 617	221 294	-13 134
09	Federal Ministry of Economic Affairs and Energy......	5 015 158	1 647 583	-74 626
10	Federal Ministry of Food and Agriculture......	4 498 853	557 672	-29 366
11	Federal Ministry of Labour and Social Affairs......	129 538 619	13 247	-2 900
12	Federal Ministry of Transport and Digital Infrastructure.......	6 766 872	13 965 025	-90 634
14	Federal Ministry of Defence......	1 274 434	204 772	-78 495
15	Federal Ministry of Health........	14 153 229	34 517	-1 311
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety......	1 104 569	2 821 999	-28 532
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth......	8 688 346	251 482	-7 698
19	Federal Constitutional Court......	1 430	249	-
20	Federal Audit Office......	6 209	1 220	-
21	The Federal Commissioner for Data Protection and Freedom of Information.............	323	297	-30
23	Federal Ministry for Economic Cooperation and Development......	2 560 937	4 718 095	-16 956
30	Federal Ministry of Education and Research......	14 191 120	2 348 659	-309 166
32	Federal debt.......	-	1 415 000	-
60	General Financial Management.......	11 642 654	1 993 055	150 000
	Total Budget 2016	207 357 218	31 484 286	-588 352
	Total Budget 2015	198 633 728	29 880 469	4 681 402
	Compared to 2015 more (+) /less (-)	+ 8 723 490	+ 1 603 817	-5 269 754

General Plan-Part I: Budget Supervision. Commitment appropriations and their maturities





Epl.Labelling- tungs- ermächti- I 2016of the total amount (column 3) may be due 201720182019Next year a future Budget Years 1 000 € 1 000 € 1 000 € 1 000 € 1 000 € 1 000 12345678

02	German Bundestag......	28 374	7 509	2 553	1 400	-	16 912
04	Chancellor and Federal Chancellery...........	973 991	175 590	205 345	207 686	385 370	-
05	Auswärtiges Amt.....	1 232 155	565 840	360 965	250 900	54 450	-
06	Federal Ministry of the Interior.....	1 211 932	411 543	315 232	222 142	263 015	-
07	Federal Ministry of Justice and Consumer Protection..........	112 227	11 001	6 016	5 210	-	90 000
08	Federal Ministry of Finance......	833 311	92 361	80 055	79 598	581 297	-
09	Federal Ministry of Economic Affairs and Energy......	3 498 646	1 189 036	1 000 070	931 906	377 634	-
10	Federal Ministry of Food and Agriculture......	1 254 899	312 172	220 869	136 372	585 486	-
11	Federal Ministry of Labour and Social Affairs......	2 823 868	1 665 061	789 975	245 232	123 600	-
12	Federal Ministry of Transport and Digital Infrastructure.......	21 257 345	3 179 123	1 886 874	1 285 138	3 118 210	11 788 000
14	Federal Ministry of Defence......	17 114 033	2 978 277	2 891 616	2 884 260	8 359 880	-
15	Federal Ministry of Health........	69 944	31 144	21 893	13 875	3 032	-
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety......	1 909 637	683 066	550 763	463 220	203 388	9 200
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth......	636 062	378 198	143 503	99 311	15 050	-
19	Federal Constitutional Court......	405	55	55	55	240	-
20	Federal Audit Office......	350	200	150	-	-	-
21	The Federal Commissioner for Data Protection and Freedom of Information.............	117	39	39	39	-	-
23	Federal Ministry for Economic Cooperation and Development......	7 400 000	968 889	848 689	620 431	219 131	4 742 860
30	Federal Ministry of Education and Research......	8 022 012	1 969 137	2 062 516	1 989 549	2 000 810	-
60	General Financial Management.......	2 975 174	1 510 784	1 379 290	15 100	70 000	-
	Total	71 354 482	16 129 025	12 766 468	9 451 424	16 360 593	16 646 972

General Plan-Part I: Budgetary Supervision. Flexibilized expenditure according to § 5 of the Budget Law

Epl.LabelCapitelSummecompared to 2015 more (+) less (-) 20162015 1 000 € 1 000 € 1 000 123456

01	President of the Federal Republic of Germany..............	01, 11, 12, 13	24 193	23 710	+483
02	German Bundestag......	11, 12, 13	332 556	310 001	+22 555
03	Bundesrat.......	11, 12	18 553	17 493	+ 1 060
04	Chancellor and Federal Chancellery...........	10, 11, 12, 13, 31, 32, 51, 52, 53, 54, 55	298 380	282 883	+15 497
05	Auswärtiges Amt.....	04, 11, 12, 13	1 222 004	1 198 563	+23 441
06	Federal Ministry of the Interior.....	11, 12, 14, 15, 16, 17, 18, 19, 23, 24, 25, 28, 29, 33, 34, 35	4 483 112	3 826 298	+656 814
07	Federal Ministry of Justice and Consumer Protection..........	10, 11, 12, 13, 14, 15, 16, 17, 18, 19	460 493	436 151	+24 342
08	Federal Ministry of Finance......	11, 12, 13, 14, 15, 16	3 126 245	2 916 541	+209 704
09	Federal Ministry of Economic Affairs and Energy......	11, 12, 13, 14, 15, 16, 17, 18	870 244	832 013	+38 231
10	Federal Ministry of Food and Agriculture......	11, 12, 13, 14, 15, 16, 17, 18	407 578	376 224	+31 354
11	Federal Ministry of Labour and Social Affairs......	11, 12, 13, 14, 15, 16	228 599	223 000	+ 5 599
12	Federal Ministry of Transport and Digital Infrastructure.......	11, 12, 13, 14, 15, 17, 18, 19, 20, 21, 22, 23, 24	1 512 085	1 041 002	+471 083
14	Federal Ministry of Defence......	03, 07, 11, 12, 13	5 467 626	2 053 525	+ 3 414 101
15	Federal Ministry of Health........	11, 12, 13, 14, 15, 16, 17	300 684	300 815	-131
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety......	11, 12, 13, 14, 15, 16, 17	397 394	390 934	+ 6 460
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth......	11, 12, 13, 14, 15	133 675	119 331	+14 344
19	Federal Constitutional Court......	11, 12	22 779	27 014	-4 235
20	Federal Audit Office......	11, 12, 13	103 398	98 236	+ 5 162
21	The Federal Commissioner for Data Protection and Freedom of Information.............	11, 12	12 952	-	+12 952
23	Federal Ministry for Economic Cooperation and Development......	11, 12	99 901	88 572	+11 329
30	Federal Ministry of Education and Research......	02, 11, 12	137 211	129 243	+ 7 968
	Total		19 659 662	14 691 549	+ 4 968 113

Master plan-Part II:Calculation of permitted borrowing
pursuant to Article 115 of Article 115 of the Act and of the Regulation on the procedure
for the determination of the economic component in accordance with Article 115 of Article 115 of the Law Components to calculate the allowable borrowing amount for 2016 € million 12

1.	Maximum allowable structural net borrowing (as% of GDP)................	0.35
2.	Nominal gross domestic product of the previous year's budget..............	2 915 650
3.	Maximum allowable structural net borrowing.............	10 205
	(product from 1. and 2.)
4.	Balance of financial transactions...........	67
	(Difference between 4a. and 4b.)
4a.	Financial transactions: revenue..........	(952)
4aa.	Revenue from financial transactions Federal budget.......	952
4ab.	Revenue from financial transactions of special assets...........	-
4b.	Financial transactions: expenditure..........	(886)
4ba.	Expenditure from financial transactions Federal budget............	886
4bb.	Expenditure arising from financial transactions of special assets..........	-
5.	Economic component.......	251
	(Product out of 5a. and 5b.)
5a.	Nominal output gap......	1 225
5b.	Budget Semielasticity (without unity)................	0.205
6.	Reduction obligation from the control account............	-
7.	Allowed net borrowing............	9 887
	(Difference between 3. and the sum of positions 4., 5. and 6.)
8.	Net borrowing of the federal government......	-
9.	Financial balances of special assets............	-5 440
9a.	Financial balance Energy and Climate Fund..............	-440
9b.	Financial balance aid fund..............	-3 500
9c.	Financing balance Local investment promotion fund...............	-1 500
10.	Borrowing that is relevant to the debt rule..........	5 440
	(Difference between 8. and 9.)
News: Status of the control account on the basis of the 2014 budget closure...............		119 789

Data base:

Federal Statistical Office and macroeconomic forecasts of the Federal Government.

9.:

The cash flow of the building aid and the local investment support fund is based on cautious estimates.

Differences by rounding possible. Overall plan-Part III:Funding overview Financial oversight amount for 2016Amount for 2015 1 000 € 123

1.	Calculation of the financial balance
1.1	Revenue......	310 515 000	306 620 000
	(excluding receipts from loans from the credit market, borrowers from reserves, receipts from cash surpluses and coin receipts)
	of which:
	Tax revenue. ....	288 082 600	280 067 500
	Administrative revenue. ....	22 432 400	26 552 500
1.2	Expenditure.....	316 900 000	301 900 000
	(excluding expenditure on debt repayment on the credit market, repayment of reserves and expenditure to cover a cash deficit)
	Financial balance. ....	-6 385 000	4 720 000
2.	Net lending
2.1	Coverage of the net lending
2.1.1	Coin receipts......	285 000	280 000
2.1.2	Net borrowing (net borrowing) on the credit market...................	-	-
2.2	Use of the financial balance
2.2.1	Feeds on reserves............	-	-5 000 000
2.2.2	Withdrawal from reserves.......	6 100 000	-
2.3	Total.....	(6 385 000)	(-4 720 000)

Overall Plan-Part IV:Credit Financing Plan Credit financing plan amount for 2016Amount for 2015 1 000 € 123

1.	Revenue
1.1	Revenue from credit (gross borrowing)................	(207 175 900)	(175 958 583)
1.1.1	Duration more than four years......	99 818 610	99 958 715
1.1.2	Duration one to four years......	55 133 200	50 491 157
1.1.3	Duration less than one year......	52 224 090	25 508 711
1.2	Other debt redemption receipts............	(-)	(19)
1.2.1	Bundesbank multi-profit (chap. 6002 Tit. 121 04)............	-	-
1.2.2	Donations.....	-	19
1.2.3	Partial cancellation of debt relief under Article 25 (3) of the agreement.....................	-	-
1.2.4	Rebooking erloschener Restanten.......	-	-
	Revenue. ....	207 175 900	175 958 602
2.	Expenditure on repayment of credit
2.1	Duration more than four years......	113 886 860	94 134 370
2.2	Duration one to four years......	50 528 270	56 200 148
2.3	Duration less than one year......	31 809 240	38 215 174
	Expenditure. ....	196 224 370	188 549 692
3.	Management of the net borrowing
3.1	Gross borrowing (from 1.1).......	207 175 900	175 958 583
3.2	Other debt redemption receipts (from 1.2)..............	-	19
		(207 175 900)	(175 958 602)
3.3	Repayment of credits (from 2.)..............	-196 224 370	-188 549 692
		(10 951 530)	(-12 591 090)
3.4	Property change (market care)..............	2 925 320	299 679
		(13 876 850)	(-12 291 411)
3.5	Self-management
3.5.1	Non-cash, NKA-relevant budgetary expenditure to finance disbursements for settlement on self-management accounts.......................	-	-
3.5.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements to third parties from self-management accounts..................	-	-50 000
3.6	Special assets "Final payment provisions"
3.6.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to the special fund...............	84 641	-271 060
3.6.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets.................	-2 188 021	-
3.7	Special assets "childcare development" and "childcare financing"
3.7.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to the special fund...............	-	-
3.7.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets.................	-	-190 000
3.8	Special assets "Building aid"
3.8.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to the special fund...............	-1 500 000	-500 000
3.8.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets.................	-3 500 000	-1 000 000
3.9	Special assets "Municipal Investment Promotion Fund"
3.9.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to the special fund...............	-	3 500 000
3.9.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets.................	-1 500 000	-350 000
3.10	Special assets "Energy and Climate Fund"
3.10.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to the special fund...............	-	1 500 000
3.10.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets.................	-440 000	-
3.11	"Asylum-seekers and refugees"
3.11.1	Non-cash, NKA-relevant returns to the reserve.................	-	5 000 000
3.11.2	Non-cash, NKA-relevant withdrawal from the reserve..................	-6 100 000	-
3.12	Rebooking to budget balance according to the budget note on Chapter 3201................	1 266 530	4 652 471
	Net borrowing.......	-	-