Federal Budget Order (BHO)

Unofficial table of contents

BHO

Date of completion: 19.08.1969

Full quote:

" Federal Budget Order of 19 August 1969 (BGBl. 1284), as last amended by Article 2 of the Law of 15 July 2013 (BGBl). 2395). "

Status:

Last amended by Art. 2 G v. 15.7.2013 I 2395

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 14.7.1980 + + +) 
(+ + + For application d.  § 37 cf.  § 4 HG 2014 u.  § 4 HG 2015 + + +) 
(+ + + For non-application d.  § § 65 to 69 cf.  § 61 SAG + + +) 
(+ + + For application d.  § § 89, 90, 92 to 100 cf.  § 55 EinSiG + + +) 
(+ + + For application d.  § 113 cf.  § 5 KInvFErrG + + +) 

  

Part I
General rules on the budget

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§ 1 Determination of the budget

The budget shall be adopted for one or two accounting years, separated after years, before the beginning of the first financial year by the budgetary law. The budget law only announces the entire plan (Section 13 (4)). Unofficial table of contents

Section 2 The meaning of the budget

The budget is intended to identify and cover the financial needs that are likely to be required for the performance of the federal government's tasks during the period of approval. The budget is the basis for budgetary and economic management. In drawing up and implementing it, account shall be taken of the requirements of the macro-economic balance. Unofficial table of contents

§ 3 Effects of the budget

(1) The budget authorises the administration to make expenditure and to enter into commitments. (2) The budget neither justifies nor repeals any claims or liabilities. Unofficial table of contents

§ 4 Financial Year

Accounting year (financial year) shall be the calendar year. The Federal Ministry of Finance can determine something else for individual areas. Unofficial table of contents

§ 5 General administrative provisions, provisional and final budgetary and economic management

The Federal Ministry of Finance shall adopt the general administrative provisions relating to this Act, as well as to the provisional and final management of the budget and the economy. Unofficial table of contents

§ 6 Need for expenditure and commitment appropriations

In the case of the establishment and implementation of the budget, account shall be taken only of expenditure and of the appropriations for the implementation of expenditure commitments in future years (commitment appropriations), which are intended to fulfil the requirements of the Tasks of the federal government are necessary. Unofficial table of contents

§ 7 Economic efficiency and economy, cost and benefit calculation

(1) In drawing up and implementing the budget, the principles of economic efficiency and economy must be respected. These principles oblige to examine the extent to which economic activities serving public or public purposes can be fulfilled by outsourcing and de-nationalization or privatization. (2) For all financial effective Measures shall be carried out in accordance with appropriate economic studies. Account shall also be taken of the risk distribution associated with the measures. In appropriate cases, private providers shall be given the opportunity to state whether and to what extent they may not perform as well or better economic activities serving public functions or public purposes. (Expressions of interest). (3) A cost and benefit account should be introduced in appropriate areas. Unofficial table of contents

§ 8 Principle of total coverage

All revenue is used as a cover for all expenses. Revenue shall be limited to the use for certain purposes, to the extent that this is required by law or is approved in the budget. Unofficial table of contents

§ 9 Representative for the budget

(1) In the case of any department managing revenue or expenditure, an agent for the budget shall be appointed to the extent that the head of the department does not carry out this task itself. The representative shall be immediately placed under the authority of the Head of the Service. (2) The representative shall be responsible for drawing up the financial programming documents and the documents relating to the draft budget (estimates) and the implementation of the draft budget. of the budget. In addition, the Representative shall be involved in all measures of financial importance. It may delegate tasks in the implementation of the budget. Unofficial table of contents

§ 10 Information of the Bundestag and the Federal Council

(1) The Federal Government shall provide an overview of its legislative proposals, including the contracts to be submitted pursuant to Article 59 (2) of the Basic Law, as well as the draft and draft directives of the European Communities. the budget and the financial planning of the federal government, the Länder and the municipalities (municipal associations). It is also intended to indicate the way in which compensation can be found for the planned additional expenditure of the Federal Government. Sentences 1 and 2 also apply to templates of the Federal Council. (2) The Federal Government shall inform the Bundestag and the Bundesrat of significant changes in budgetary developments and their impact on financial planning. (3) The Federal Government shall provide The members of the Bundestag who intend to submit an application for an applicant or an issue-raising request shall help to determine the financial implications. Unofficial table of contents

Section 10a Secrecy matters

(1) In the case of expenditure whose use is to be kept secret, the budget may stipulate that the audit shall be carried out by the Federal Court of Auditors pursuant to Article 19, first sentence, No. 1 or No. 2 of the Federal Court of Auditors. (2) For compelling reasons of the In exceptional cases, the Bundestag may, in exceptional cases, authorise the granting of expenditure which is to be managed according to economic plans to be kept secret, in the budgetary legislative procedure, from the approval of the economic plans by a panel of Members of the Committee on Budgets (Board of Trustees), which are Bundestag, in appropriate application of § 2 of the Law on Parliamentary Control of Intelligence of the Federal Government of 29 July 2009 (BGBl. 2346), for the duration of the parliamentary term. As far as its right to control is sufficient, the trust body has the same rights as the Parliamentary Control Board; § § 5, 6, 7, 8, 12 and 13 of the Act on Parliamentary Control of Intelligence Activities of the Federal Government of 29 July 2009 (BGBl. I p. 2346) shall apply accordingly. Unless the Bundestag decides otherwise, the economic plans for the intelligence services of the Federal Ministry of Finance are to be submitted to the trust body for approval. The Board of Trustees shall communicate the final amounts of the economic plans in good time to the Committee on Budgets. The members of the Board of Trustees shall be obliged to maintain secrecy of all matters which have become known to them in their activities. The Chairman of the Parliamentary Control Panel, his deputy and an appointed Member may take part in the meetings of the trust body. In the case of meetings to advise the economic plans of the services and their enforcement, this shall also apply to the members of the parliamentary control panel. (3) In the cases referred to in paragraph 2, the Federal Court of Auditors shall examine in accordance with § 19 sentence 1 no. 1 Federal Court of Auditors Act and informs the Board of Trustees, the Parliamentary Control Board and the competent supreme federal authority and the Federal Ministry of Finance on the outcome of its audit of the annual accounts and of the Budgetary and economic management. The President of the Federal Council is to be informed on request by the competent top federal authority. Section 97 (4) remains unaffected.

Part II
Establishment of the budget

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§ 11 Completeness and Unity, Principality

(1) For each financial year, a budget shall be drawn up. (2) The budget shall contain all the budget appropriations for the financial year

1.

revenue to be expected,

2.

likely to be incurred, and

3.

the expected commitment appropriations.

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§ 12 Period of validity of budgets

(1) The budget may be drawn up for two financial years, separated by year. (2) The budget may be divided into an administrative budget and into a financial budget; both may be for two financial years, after years separately, are set up. The grant periods for both households may start in successive financial years. (3) If the budget is divided into an administrative budget and a financial budget, the administrative budget shall include:

1.

the administrative revenue to be expected,

2.

the likely administrative expenditure to be paid (staff expenditure and administrative expenditure);

3.

the commitment appropriations expected to be required for the performance of administrative expenditure.

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§ 13 individual plans, overall plan, grouping plan

(1) The budget shall consist of the individual plans and the overall plan. (2) The sections shall contain the revenue, expenditure and commitment appropriations of a single administrative branch, or certain categories of revenue, expenditure and expenditure, and Commitment appropriations. The individual plans shall be divided into chapters and titles. The division into titles is governed by administrative provisions relating to the grouping of revenue and expenditure of the budget by type (group plan). (3) The grouping plan shall contain at least separately

1.

in the case of revenue: taxes, administrative revenue, revenue from the disposal of assets, reflows of loans, allocations and grants, revenue from credit, which does not include loans for the maintenance of a regular cash register (cash gain credit) count, borrowed from reserves, coin receipts;

2.

in the case of expenditure: expenditure on staff, administrative expenditure, interest-rate expenditure, allocations to local authorities, subsidies to undertakings, repayment expenditure, debt relief aid, allowances for reserves, expenditure on investment. Expenditure on investment shall be the expenditure incurred in respect of

a)

Construction measures, in so far as they do not concern military installations,

b)

the acquisition of movable property, in so far as it is not budgeted as administrative expenditure, or in so far as it is not expenditure relating to military procurement,

c)

the acquisition of immovable property,

d)

the acquisition of holdings and other capital assets, of claims and shares in undertakings, of securities and of the raising of the capital of undertakings,

e)

Loans,

f)

the use of warranties,

g)

Allocations and grants for the financing of expenditure for the purposes referred to in points (a) to (f).

(4) The overall plan shall include:

1.

a summary of the revenue, expenditure and commitment appropriations of the sections of the budget (budget overview),

2.

a calculation of the according to the law for the execution of Article 115 of the Basic Law of 10 August 2009 (BGBl. 2702, 2704), in the relevant version of the loan,

3.

a calculation of the financial balance (financial statement). The net lending is the result of a comparison of revenue, with the exception of loans from the credit market, the revenue from reserves, revenue from cash surpluses and coin receipts on the one hand and the revenue from the other. expenditure other than the expenditure on debt repayment on the credit market, the supply of reserves and the expenditure incurred to cover a cash shortfall,

4.

a presentation of the revenue from credit and the repayment expenditure (credit financing plan).

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Section 14 Budget overviews, functional plan

(1) The budget shall be as follows:

1.

Presentation of revenue and expenditure

a)

in a grouping by certain types (group overview),

b)

in an outline according to specific areas of responsibility (functional overview),

c)

in a summary referred to in point (a) and (b) (budget cross-section);

2.

an overview of the items in revenue and expenditure in the budget;

3.

an overview of the posts of officials and the posts of employees and workers.

The annexes shall be annexed to the draft budget. (2) The summary of the function shall be determined by administrative provisions concerning the breakdown of revenue and expenditure of the budget by task (functional plan). Unofficial table of contents

Section 15 Gross embezzles, self-management

(1) The revenue and expenditure shall be apported in full and separately from each other. This shall not apply to the budgeting of loans from the credit market and the related repayment expenditure. In addition, derogations from the first sentence may be allowed in the budget, in particular for ancingcosts and ancessionary proceeds in the case of purchases or disposal operations. In the cases of the third sentence, the calculation of the estimated amount shall be annexed to the budget or included in the explanatory notes. (2) Expenditure may be budgeted for self-management, if it is to be used to save management is encouraged. Self-management funds will be available beyond the current financial year. In the case of management revenue, the self-management resources are allocated. In the case of accounting, only the allocation of the funds to the parties concerned shall be shown as expenditure. Unofficial table of contents

Section 16 Commitment appropriations

The commitment appropriations shall be determined separately for each expenditure. Where commitments can be made at the expense of several financial years, the annual amounts shall be indicated in the budget. Unofficial table of contents

Section 17 Individual embezzles, explanations, posts

(1) The revenue shall be set out separately for the purpose of establishing and, where necessary, explaining the expenditure and commitment appropriations for the purposes of the purposes of the first paragraph. Explanatory notes may be declared binding. (2) In the case of expenditure relating to a multi-annual measure, the first estimate in the budget shall be the estimated total cost and, in the case of each of the following, the following: (3) Assigned revenue and expenditure are to be identified. (4) For the same purpose, expenditure and commitment appropriations are not budgeted for different titles. (5) Planposts shall be in accordance with grades and official designations in the Budget. They may only be set up for tasks to which the establishment of a civil service relationship is admissible and which are usually permanent tasks. (6) Other places as posts are to be shown in the explanatory notes. Unofficial table of contents

§ 18 Credits of credit

(1) Revenue from credit to cover expenditure may be entered in the budget only up to the level of the borrowing allowed under the law implementing Article 115 of the Basic Law as amended. (2) Budget Act to determine the amount of credit to which the Federal Ministry of Finance may borrow

1.

to cover expenditure,

2.

for the maintenance of a regular treasury (cash-in-gain credit). As far as these loans are repaid, the authorization may be used repeatedly. Cash gain credit shall not be due later than six months after the end of the financial year for which it has been received.

(3) The appropriations referred to in paragraph 2 (1) shall apply until the end of the next financial year and, if the budget law is not promulgated in time for the second year, until such time as this budget law is announced. The appropriations referred to in paragraph 2 (2) shall apply until the end of the current financial year and, if the budget law is not promulgated in time for the next financial year, until the date of the announcement of this budget law. Unofficial table of contents

§ 19 Transferability

(1) expenditure on investments and expenditure arising from assigned revenue shall be transferable. Other expenditure may be declared transferable in the budget if it promotes its economic and economical use. (2) To cover expenditure which is to be transferred (expenditure estates), expenditure shall be appropriated. The expenditure shall be calculated in such a way that it is sufficient to cover the expenditure of expenditure required for the next financial year, not to be taken into account in the expenditure of expenditure, for which the appropriations are subject to the reduction of the amount of the expenditure incurred in the case of cash in the the next financial year. Unofficial table of contents

§ 20 Cover

(1) Cover capable of being within the same chapter

1.

The expenditure on remuneration of employees and wages of workers,

2.

one-sided

a)

the expenditure on the remuneration of officials in favour of expenditure on remuneration for employees and wages of workers;

b)

the expenditure incurred in support of expenditure on aid.

(2) In the budget, expenditure and commitment appropriations may be declared mutually or unilaterally congruent if there is an administrative or factual relationship or an economic and economical use (3) expenditure and commitment appropriations, which are estimated without further indication of the intended use, should not be declared eligible. Unofficial table of contents

Section 21 Abolition and conversion notices

(1) Expenditure and posts are to be described as being eliminated in the future, insofar as they are not likely to be required in the following financial years. (2) Planstellen shall be considered to be transformed in the future, insofar as they are in the following years: It is likely that financial years may be converted into posts of a lower grade, or in posts for employees or workers. Unofficial table of contents

§ 22 Locking note

Expenditure which, for special reasons, is not yet to be made or which has not yet been charged to the detriment of the budget, shall be deemed to be blocked in the budget. The same applies to commitment appropriations. In exceptional cases, it may be determined that the performance of expenditure or the use of commitment appropriations is required for the consent of the Bundestag by way of a blocking note. Unofficial table of contents

Section 23 grants

Expenditure and commitment appropriations for services outside the Federal Administration for the performance of certain purposes (grants) may only be budgeted if the Federal Government has a significant interest in the performance by such bodies. , which cannot be satisfied, or not, to the extent necessary without the assistance. Unofficial table of contents

§ 24 Building measures, larger procurements, major development projects

(1) expenditure and commitment appropriations for construction activities may not be budgeted until plans, cost investigations and explanations are available, including the type of execution, the cost of the construction, the basic value and the Institutions and the financing provided and a timetable are apparent. The documents shall be accompanied by an estimate of the annual budgetary burdens resulting from the completion of the measure. (2) Expenditure and commitment appropriations for major procurements and major development projects may not be required until when planning and estimates of costs and cost-sharing are available. The second sentence of paragraph 1 shall apply. (3) Exceptions to paragraphs 1 and 2 shall be permitted only if it is not possible in individual cases to finalize the documents in good time and, subsequently, the Federal Government would have to suffer a disadvantage from a later assessment. The need for an exception shall be justified in the explanatory notes. The expenditure and commitment appropriations for measures for which the dossiers are not yet available are blocked. (4) In respect of expenditure and commitment appropriations for grants, paragraphs 1 to 3 shall apply in accordance with the following provisions: , if a total of more than 50 per hundred of the costs are covered by grants from the Federal Government, the Länder and the municipalities. The Federal Ministry of Finance may allow exceptions. Unofficial table of contents

§ 25 surplus, shortfall

(1) The surplus or shortfall is the difference between the actual revenue received (actual receipts) and the expenditure actually incurred (actual expenditure). (2) A surplus is particularly necessary to reduce the amount of credit required, or for the repayment of debt, or to the recovery of the economic recovery. If the surplus is used for debt repayment or if the economic compensatory reserve is applied, it shall be entered in the next budget to be determined. § 6 (1) sentence 3 of the Law on the Promotion of Stability and Growth of the Economy of 8 June 1967 (Federal Law Gazette). I p. 582) shall remain unaffected. (3) A shortfall shall be entered in the budget for the second year at the latest. It may only be covered by income from credit, in so far as the possibilities of borrowing have not been exhausted. Unofficial table of contents

§ 26 Federal enterprises, special assets, beneficiaries

(1) Bundesbetriebe have to draw up an economic plan if an economic activity is not appropriate according to revenue and expenditure of the budget. The economic plan or an overview of the economic plan shall be annexed to the budget or shall be included in the remarks. In the budget, only the supply or the deliveries shall be required. Temporary posts shall be entered in the budget in accordance with grades and official designations. (2) Special assets shall be subject to the budget only for the supply or delivery of goods. The revenue, expenditure and commitment appropriations of the special assets shall be included in the budget as annexes to the budget or shall be included in the remarks. (3)

1.

legal persons under public law who are wholly or partly to be entertained by the Federal Government; and

2.

Entities outside the Federal Administration, which receive grants from the Federal Government to cover all expenditure or an undefined part of the expenditure,

shall be accompanied by overviews of the budget as annexes or included in the explanatory notes. The Federal Ministry of Finance may allow exceptions. Unofficial table of contents

§ 27 Prefates

(1) The estimates shall be sent by the authority responsible for the section to the Federal Ministry of Finance at the date to be determined by the Federal Ministry of Finance. The Federal Ministry of Finance may request that the preliminary estimates be accompanied by organisational and establishment plans. (2) The body responsible for the section shall also send the estimates to the Federal Court of Auditors. It may give its opinion on this. Unofficial table of contents

Section 28 Establiection of the draft budget

(1) The Federal Ministry of Finance shall examine the estimates and shall draw up the draft budget. It may change the preliminary estimates after consultation with the authorities involved. (2) The Federal Minister responsible may obtain the decision of the Federal Government on matters of fundamental or significant financial significance. If the Federal Government decides against or without the vote of the Federal Minister of Finance, he shall be entitled to an opposition. (3) deviations from the estimates of the Federal President and the presidents of the Bundestag, the Federal Council, the Federal Constitutional Court and the Federal Court of Auditors shall be governed by the Federal Ministry of Finance of the Federal Government to be notified in so far as the changes have not been approved. Unofficial table of contents

Section 29 Decision on the draft budget

(1) The draft budget law is adopted by the Federal Government with the draft budget. (2) Revenue, expenditure, commitment appropriations and endorsements, which the Federal Ministry of Finance in the draft budget , at the request of the competent Federal Minister for the decision-making of the Federal Government, if matters of fundamental or significant financial importance are concerned. The same applies to the provisions of the draft budget law. § 28 (2) sentence 2 shall apply accordingly to the decision-making by the Federal Government. (3) The draft budget is governed by the estimates of the Federal President and the Presidents of the Bundestag, the Federal Council, the Federal Constitutional Court and the Federal Republic of Germany. In the case of the Federal Audit Office, and if the amendment has not been agreed, the parts on which agreement has not been reached shall be annexed to the draft budget unchanged. Unofficial table of contents

§ 30 Prelatirist

The draft budget law is to be forwarded to the Federal Council with the draft budget before the beginning of the financial year and to be submitted to the Bundestag, as a rule no later than the first part-session of the Bundestag after 1 September. Unofficial table of contents

Section 31 Financial Report

With regard to the draft budget law and the budget, the Federal Ministry of Finance has also published a report on the state of play and the likely development of the financial economy in connection with the overall economic development. . Unofficial table of contents

Section 32 Additions to the draft budget

In addition to the draft budget law and the budget, Parts I and II shall apply accordingly. Unofficial table of contents

Section 33 Supplementary budget laws

Parts I and II are to be applied in accordance with the provisions of the budget law and the budget. The draft is to be submitted by the end of the financial year.

Part III
Implementation of the budget

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Section 34 Collection of revenue, management of expenditure

(1) Revenue shall be levied in good time and in full. (2) Expenditure shall only be provided in so far as it is necessary for the economic and economic management of the expenditure. The expenditure shall be managed in such a way that it is sufficient to cover all expenditure covered by the individual intended purpose. (3) Paragraph 2 shall apply mutatily to the use of commitment appropriations. Unofficial table of contents

§ 35 Bruttonachweis, individual proof

(1) All income and expenses shall be booked with their full amount for the title provided for this purpose, unless otherwise provided for in § 15 (1) sentence 2 and 3. (2) For the same purpose, expenditure from different titles may only be provided as far as the budget is allowed. The same applies to the use of commitment appropriations. Unofficial table of contents

Section 36 Waiver of the ban

Only with the prior consent (consent) of the Federal Ministry of Finance may expenditure, which are designated as blocked by law or in the budget, be made as well as obligations for the performance of such expenses. In the cases of § 22 sentence 3, the Federal Ministry of Finance has to obtain the consent of the Bundestag. Unofficial table of contents

Section 37 Over-and out-of-plan expenditure

(1) Overscheduled and non-scheduled expenses shall be subject to the consent of the Federal Ministry of Finance. It may only be granted in the event of an unforeseen and unforeseeable need. In particular, a need cannot be considered as inevitable if, according to the situation of the individual case, a supplementary budget law can be brought about in good time or if the expenditure can be set back to the next budget law. A supplementary budget law shall not be required if the additional issue does not exceed an amount to be determined in the budget law in individual cases or if legal obligations to be fulfilled are to be fulfilled. Article 8 of the Law on the Promotion of Stability and Growth of the Economy remains unaffected. (2) Paragraph 1 also applies to measures which may give rise to obligations for the Federation, for which expenditure in the budget is not budgeted. (3) Over-and out-of-plan expenditure is to be compensated for by savings in other expenditure in the same section. (4) Expenditure on and off-schedule shall be quarterly, in cases of basic or non-scheduled expenditure, in the Bundestag and the Bundesrat. (5) expenditure which is shall not be exceeded. (6) Expenditure on transferable expenditure (measures) shall be subject to the conditions set out in the first and second sentences of paragraph 1 and to the next year's authorization for the the same purpose. The Federal Ministry of Finance may allow exceptions.

Footnote

(+ + + § 37 (4): For the relevant application, see: § 4 para. 2 sentence 6 HG 2014 u. § 4 para. 2 sentence 6 HG 2015 + + +) Unofficial table of contents

Section 38 Commitment appropriations

(1) Measures which may oblige the Federation to perform expenditure in future financial years shall be permitted only if the budget is authorized to do so. In the event of an unforeseen and unforeseeable need, the Federal Ministry of Finance may allow exceptions; § 37 (1) sentence 3 shall apply accordingly. A supplementary budget law shall not be required if, on a case-by-case basis, the total amount of the commitment authority over-scheduled or out of schedule does not exceed a sum to be determined in the budget law or if legal obligations (2) The use of commitment appropriations shall be subject to the consent of the Federal Ministry of Finance if:

1.

shall be substantially deviated from the information referred to in Article 16; or

2.

in the cases of § 16 sentence 2, annual amounts are not specified.

The Federal Ministry of Finance can waive its powers. (3) The Federal Ministry of Finance, in the case of measures referred to in paragraph 1, is of fundamental or significant financial importance as regards the start and conduct of negotiations. (4) obligations for current operations may be entered into without the conditions set out in paragraphs 1 and 2 being fulfilled. A commitment authorisation shall not be required even if commitments are made at the expense of transferable expenditure, which shall result in expenditure for the following financial year. The provisions of paragraphs 1 to 4 shall not apply to contracts within the meaning of the first sentence of Article 59 (2) of the Basic Law. Unofficial table of contents

§ 39 Warranties, Credit ratings

(1) The assumption of guarantees, guarantees or other warranties which may result in expenditure in future financial years requires an authorisation by federal law which is determined by the amount. (2) Credit purposes and the acquisition of guarantees, guarantees or other warranties are subject to the consent of the Federal Ministry of Finance. It is to be involved in the negotiations. (3) In the case of measures referred to in paragraph 2, the competent services shall be required to ensure that they or their agents may at any time examine the parties concerned,

1.

whether the conditions for the credit commitment or its fulfilment have been or have been fulfilled,

2.

whether, in the event of a takeover of a guarantee, the federal government can take advantage of a claim or whether the conditions for such a guarantee are available or have been provided for.

By way of exception, the Federal Ministry of Finance's consent can be waited on the condition that an examination law is applied. Unofficial table of contents

§ 40 Other measures of financial importance

(1) The adoption of laws, regulations and administrative provisions, the conclusion of collective agreements and the granting of benefits or non-tariff services, as well as the fixing or modification of charges for administrative services, shall be subject to the Consent of the Federal Ministry of Finance if these arrangements can lead to revenue reductions or to additional expenditure in the current financial year or in future financial years. The first sentence shall be applied to other measures of fundamental or significant financial significance if they may result in revenue reductions in the current financial year or in future financial years. (2) The provisions of the first sentence of paragraph 1 shall apply mutatily to measures taken by national or intergovernmental bodies. Unofficial table of contents

Section 41 Financial Regulation

If the development of revenue or expenditure requires it, the Federal Ministry of Finance may, in consultation with the competent Federal Ministry, make it dependent on its consent, whether commitments have been entered into or expenditure incurred . Unofficial table of contents

Section 42 Additional expenditure related to economic policy

In the case of templates, which are forwarded to the Bundestag and the Bundesrat pursuant to Section 8 (1) of the Law on the Promotion of Stability and Growth of the Economy, the Bundestag may reduce expenditure. Unofficial table of contents

Section 43 Terminal equipment, operating appropriations

(1) The Federal Ministry of Finance authorises the competent authorities, within the limits of the cash register funds available, to make the necessary payments within a specified period up to the level of a certain amount of cash. (2) The Federal Ministry of Finance is not to invest immediately the necessary cash funds in such a way that it can be equipped with them if necessary. Unofficial table of contents

Section 44 donations, administration of funds or property

(1) Applications may only be granted under the conditions laid down in § 23. It is necessary to determine how the appropriate use of the grants is to be demonstrated. In addition, it is necessary to establish a right of examination of the competent service or of its agents. Administrative provisions concerning the regulation of the proof of use and the examination by the Federal Court of Auditors (§ 91) shall be adopted in agreement with the Federal Court of Auditors. (2) Should federal funds or property of the Federal Republic of Germany be (3) Legal persons under private law may, with their consent, be given the power to administer administrative tasks in the field of grants. in its own name and in the forms of action of public law if they provide the guarantee for the proper performance of the tasks assigned to them, and if they are in the public interest. The granting and withdrawal of the power shall be the responsibility of the competent Federal Ministry; the award is subject to the consent of the Federal Ministry of Finance. The Beliehene is subject to the supervision of the competent Federal Ministry, which can transfer the supervision to subordinate authorities. Unofficial table of contents

Section 44a

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Section 45 Sachliche and temporal binding

(1) expenditure and commitment appropriations may only be made or used up to the end of the financial year in respect of the purpose specified in the budget, insofar as and as long as it continues. Unused commitment appropriations shall apply if the budget law is not promulgated in time for the next financial year, until such time as the budget law is announced. (2) For transferable expenditure, expenditure can be , which shall remain available for the purpose in question beyond the financial year until the end of the second next financial year following the authorization. In the case of buildings, the budget year of the authorization shall be replaced by the financial year in which the main part of the building is used. The Federal Ministry of Finance may grant exceptions in individual cases. (3) The use of expenditure items requires the consent of the Federal Ministry of Finance; the consent may only be given if in the same or in another Section expenses equal to the end of the current financial year are not paid or if expenditure appropriations have been allocated to cover expenditure (Section 19 (2)). (4) The Federal Ministry of Finance may in particular: authorise the transferability of expenditure, to the extent that: Expenditure on measures already approved will be made in the next financial year. Unofficial table of contents

§ 46 Cover capacity

Eligible expenditure may, as long as they are available, be used in accordance with the provisions of Section 20 (1) or the cover note in favour of another issue. Unofficial table of contents

Section 47 omitting and converting

(1) The expenditure which the budget shall devote to the budget in the future shall no longer be available from the date on which the condition for the removal of the budget referred to in the budget is fulfilled. The same applies to posts. (2) If a planning point is designated without further information in the future, the next vacant post office of the same grade for officials of the same discipline must not be re-occupied. (3) Is a post without determining the conditions to be converted in the future, the next vacancy of the same grade for officials of the same subject shall be deemed to have been converted at the time of their release to the post which: (4) The provisions of paragraphs 1 to 3 shall apply to: Corresponding to employees and workers. Unofficial table of contents

Section 48 Cessation and dismise of officials

The Federal Ministry of Finance's consent shall be subject to the consent of the Federal Ministry of Finance if the applicant has exceeded a age to be determined by the Federal Ministry of Finance in general. Unofficial table of contents

Section 49 Instruction to a post office

(1) An office may only be awarded together with the instruction to an occupying post. (2) Anyone who is promoted as a civil servant may, with effect from the first of the month in which his appointment has become effective, into the relevant one, to this The time at which the site is to be filled shall be entered. He/she may be admitted to an Occupied Office with retroactive effect of not more than three months, the first of a month, if he or she is responsible for the duties of this Office or of an equivalent office during that period and if he/she is responsible for the duties of officials of the Conditions for transport have been met. Unofficial table of contents

§ 50 Implementation of funds and posts

(1) The Federal Government can implement funds and posts if tasks are transferred from one administration to another administration. A decision of the Federal Government does not need to be taken if the federal ministries involved and the Federal Ministry of Finance agree on the implementation. (2) A planning body may, with the consent of the Federal Ministry of Finance, be allowed to enter into a Other administration is implemented if there is an unforeseen and unforeseeable need for urgent staffing. The next budget is to be determined on the further whereabout of the planning agency. (3) With the consent of the Federal Ministry of Finance, the staff expenditure for seconded officials can be determined by secondhand administration from the administration to the (4) The provisions of paragraphs 1 to 3 shall apply in respect of funds and posts of employees and workers. (5) For officials who are employed by a representative of the Federal Republic of Germany, the Federal Ministry of Finance in exceptionally justified exceptional cases for the duration of create a vacancy for a maximum of six months. Unofficial table of contents

Section 51 Special staff expenditure

Staff expenditure, which is not based on law or collective agreement, may only be provided if expenditure is made available for this purpose. Unofficial table of contents

Section 52 Use of benefits and benefits in kind

Benefits and benefits in kind may only be granted to members of the public service against an equitable remuneration, unless otherwise provided by law or collective agreement or in the budget. The Federal Government may grant exemptions for the use of service vehicles. The Federal Ministry of Finance is responsible for the allocation, use, administration and setting of the usage value of the service housing. The general budget shall be issued in the budget except for the service housing for employees and manual workers. Unofficial table of contents

§ 53 Bilness Services

Benefits for reasons of equity may only be granted if the means of output are made available for this purpose. Unofficial table of contents

Section 54 Building measures, larger procurements, major development projects

(1) Construction measures may only be initiated if detailed design drawings and cost calculations are available, unless they are small measures. In the drawings and calculations, the documents referred to in § 24 may only be deviated in so far as the change is not significant; further exceptions require the consent of the Federal Ministry of Finance. (2) Larger Procurements and major development projects must be based on sufficient documentation. The second sentence of paragraph 1 shall apply accordingly. Unofficial table of contents

Section 55 Public tendering procedure

(1) The conclusion of contracts relating to supplies and services must be preceded by a public invitation to tender, unless the nature of the business or special circumstances justify an exception. (2) The conclusion of contracts shall be subject to the following conditions: Guidelines for procedures. Unofficial table of contents

§ 56 Prepayments

(1) Before receiving the consideration, the Federal Government's performance may only be agreed upon or effected if this is generally customary or justified by special circumstances. (2) If payments are paid to the Federal Government before the due date, the Federal Government may, after Guidelines of the Federal Ministry of Finance are given an appropriate deduction. Unofficial table of contents

Section 57 Contracts with members of the public service

Contracts may only be concluded between members of the public service and their service with the consent of the competent Federal Ministry. It may delegate its power to subordinate services. The first sentence shall not apply in the case of public tenders and auctioning and in cases where general charges are fixed. Unofficial table of contents

Section 58 Amendment of contracts, comparisons

(1) The competent Federal Ministry may

1.

Cancel or change contracts to the detriment of the Federal Government only in exceptional and justified cases,

2.

only complete a comparison if this is appropriate for the federal government and is economical.

The competent Federal Ministry may delegate its powers. (2) The measures referred to in paragraph 1 require the consent of the Federal Ministry of Finance, insofar as it does not do so. Unofficial table of contents

Section 59 Change of claims

(1) The competent Federal Ministry shall be entitled to

1.

hours, if the immediate recovery would be associated with severe hardship for the claimant and the claim is not endangered by the stunction. The deferment is to be granted against a reasonable interest rate and, as a rule, only against the security benefit,

2.

when it is established that the confiscation will not be successful, or if the cost of recovery is disproportionate to the amount of the claim,

3.

if the confiscation of the situation of the individual case for the opponent would be of particular hardship. The same shall apply to the repayment or settlement of amounts paid and for the release of collateral.

The competent Federal Ministry may delegate its powers. (2) Measures in accordance with paragraph 1 shall require the consent of the Federal Ministry of Finance, unless it does not do so. (3) Other provisions in legislation remain unaffected. Unofficial table of contents

§ 60 advances, depositories

(1) An issue may only be booked as an advance if the obligation to perform is fixed, but the issue cannot be finally booked. A advance is to be booked definitively until the end of the second financial year following its creation; exceptions are subject to the consent of the Federal Ministry of Finance. (2) In custody, a deposit may only be accepted as long as it has been received. cannot be definitively booked. Only the disbursements in connection with them may be made out of the arrears. (3) Cash-gain credit shall be treated as depositors. Unofficial table of contents

Section 61 Internal accounts

(1) Within the Federal Administration, assets for purposes other than those for which they have been procured may only be made against the reimbursement of their full value, provided that nothing else is obtained from the budget. Expenses of one service for another shall be reimbursed; other provisions in legislation shall remain unaffected. (2) Paragraph 1 shall not apply if the value of the property to be delivered or the expenses to be reimbured do not include a certain amount to be determined by the Federal Ministry of Finance (3) The value of the assets issued and the expenses shall always be reimbursed if federal companies or special assets of the Federal Government are involved. The same applies to compensation for damage. In the course of the administrative agreement, other arrangements may be made to the extent that they are urgently needed on the grounds of administrative simplification. (4) Paragraphs 1 to 3 shall apply mutas to the use of property. Unofficial table of contents

Section 62 Terminal reinforcement reserve

In order to maintain a regular treasury without recourse to credit authorization (§ 18 para. 2 no. 2), a cash-in-increase reserve is to be provided by the Deutsche Bundesbank through the regular supply of household funds as regularly as possible. are collected. Unofficial table of contents

Section 63 Acquisition and disposal of property

(1) Assets shall only be acquired in so far as they are necessary for the performance of the tasks of the Federal Government in the foreseeable future. (2) Assets may only be sold if they are foreseeable in order to fulfil the tasks of the Federal Government. Time is not required. Immovable property, which is still required for the performance of the tasks of the federal government, may be sold for long-term self-use if the tasks of the federal government are demonstrably more economically fulfilled in this way. (3) Assets may only be sold to their full value. Exceptions may be allowed in the budget. If the value is low or if there is an urgent federal interest, the Federal Ministry of Finance may allow exceptions. (4) The provisions of paragraphs 2 and 3 shall apply mutas to the release of the use of a property. Unofficial table of contents

Section 64 Basic pieces

(1) The Federal Ministry of Finance and the Federal Ministry responsible for the federal funds are to be divanded only with the consent of the Federal Ministry of Finance; the Federal Ministries may waive their participation. (2) Have basic pieces significant value or special significance and if their disposal in the budget is not provided for, they may only be sold with the consent of the Bundestag and the Bundesrat, unless, for compelling reasons, an exception to this is available. If the consent has not been obtained, the Bundestag and the Bundesrat shall soon be informed of the divestment. (3) A valuation shall be established for the property to be acquired or to be divested. (4) will only be ordered against an appropriate fee. The order requires the consent of the Federal Ministry of Finance and the Federal Ministry of Finance; the Federal Ministries can waive their participation. (5) In the case of purchase of land, mortgages can be used. Basic and pension liabilities are accepted on the basis of the purchase price without the conditions of § 38 (1). Unofficial table of contents

Section 65 Participation in private sector companies

(1) The Confederation shall, except in the cases referred to in paragraph 5, participate in the establishment of a company in a legal form of private law or in an existing undertaking in such a legal form only if:

1.

there is an important interest of the Federal Government and the aim sought by the Federal Government cannot be achieved better and economically in other ways,

2.

the Federal Government's deposit obligation is limited to a certain amount,

3.

the Federal Government has an appropriate influence, in particular on the Supervisory Board or in a corresponding supervisory body,

4.

shall ensure that the annual accounts and the annual report, unless otherwise provided for by law, or are contrary to other statutory provisions, shall apply in the appropriate application of the provisions of the third book of the A commercial code for large corporations is drawn up and audited.

(2) The competent Federal Ministry shall obtain the consent of the Federal Ministry of Finance and shall participate in the Federal Ministry responsible for the federal funds before the federal government acquires shares in a company, its participation increases or wholly or partially sells them. The same applies in the event of a change in the nominal capital or the object of the company or in the event of a change in the influence of the federal government. The Federal Ministry of Finance is to be involved in the negotiations. (3) The competent Federal Ministry shall ensure that an undertaking in which the Federal Government is directly or indirectly involved with a majority, only with the consent of the Federal Ministry of Finance, shall act. A participation of more than the fourth part of the shares of another company shall be acquired, such participation shall be increased or it shall be sold wholly or in part. It must obtain the consent of the Federal Ministry of Finance before granting its consent and to participate in the Federal Ministry for the Federal Ministry of Finance. The principles of paragraph 1 (3) and (4) and the second sentence of paragraph 2 shall apply. (4) The Federal Ministry of Finance and the Federal Ministry for Economic Affairs may exercise the powers referred to in paragraphs 2 and 3. (5) The Federation shall only participate in a cooperative if the liability of the members for the liabilities of the cooperative is limited in advance to a certain sum. The Federal Ministry of Finance requires the consent of the Federal Ministry of Finance to participate in a cooperative. (6) The competent Federal Ministry should ensure that the elected or seconded members of the Federal Ministry of Finance on the initiative of the Federal Republic of Germany are (7) If shares are of special importance to companies and if their disposal is not provided for in the budget, they may only be provided with: Consent of the Bundestag and the Federal Council shall be divaged, if not an exception should be made for imperative reasons. If the consent has not been obtained, the Bundestag and the Bundesrat shall be informed immediately of the divestment.

Footnote

(+ + + § 65: For non-application cf. Section 61 (2) sentence 3 SAG + + +)
(+ + + § 65 (1): For the application of the German Weather Service (Deutscher Wetterdienst), see Section 5 (2) DWDG F from 1996-05-02 + + +) Unofficial table of contents

Section 66 Information of the Federal Court of Auditors

If there is a majority shareholding within the meaning of Section 53 of the Law on Budgetary Control, the competent Federal Ministry shall work to ensure that the Federal Court of Auditors has the power to grant the powers specified in Section 54 of the Budget Basic Law .

Footnote

(+ + + § 66: For non-application cf. Section 61 (2) sentence 3 SAG + + +) Unofficial table of contents

Section 67 Examination law by agreement

If there is no majority shareholding within the meaning of Section 53 of the Federal Budget Act, the competent Federal Ministry shall, insofar as the interest of the Federal Government so requires, in the case of companies which do not have joint stock companies, limited partnerships The shares or cooperatives are to have the effect of giving the Confederation the powers under Articles 53 and 54 of the Law on Budgetary Control in the Articles of Association or in the Social Contract. In the case of indirect shareholdings, this shall only apply if the participation exceeds the fourth part of the shares and is entitled to a company in which the federal government, alone or together with other local authorities, has a majority within the meaning of Section 53 of the Budgetary principles law is involved.

Footnote

(+ + + § 67: For non-application cf. Section 61 (2) sentence 3 SAG + + +) Unofficial table of contents

Section 68 Rules of jurisdiction

(1) The rights in accordance with § 53 (1) of the German Federal Ministry for the Environment shall exercise the federal ministry responsible for the participation. In the election or appointment of the examiners in accordance with § 53 (1) No. 1 of the Federal Budget Act, the competent Federal Ministry shall exercise the rights of the federal government in agreement with the Federal Court of Auditors. (2) A waiver of the exercise of the rights of the § § 53 (1) of the German Federal Ministry of Finance, the Federal Ministry of Finance, the Federal Ministry of Finance, and the President of the Federal Court of Auditors, the Federal Ministry of Finance and the Federal Ministry of Finance declare.

Footnote

(+ + + § 68: For non-application cf. Section 61 (2) sentence 3 SAG + + +) Unofficial table of contents

Section 69 Information of the Federal Court of Auditors

Within three months of the main or shareholder meeting, the competent Federal Ministry shall send the Federal Court of Auditors to the Federal Court of Auditors, which shall accept or determine the annual accounts for the financial year ended.

1.

the documents which are accessible to the Federal Government as shareholder or shareholder,

2.

the reports which the members of the monitoring body elected or posted on his initiative have to reimburse to all the documents available to them through the undertaking,

3.

the audit reports to be sent to him in accordance with Section 53 of the Budget Basic Law and in accordance with Section 67.

It shall communicate the result of its examination.

Footnote

(+ + + § 69: For non-application cf. Section 61 (2) sentence 3 SAG + + +) Unofficial table of contents

Section 69a Parliamentary control of federal participations

(1) The Federal Government shall inform the German Bundestag of all fundamental and essential questions relating to the participation of the Federal Government in private-sector companies and of the administration of participation by the Federal Government. The information shall also include the federal holdings pursuant to § 112 (2). (2) The information referred to in paragraph 1 shall be made on a regular basis with respect to the body in accordance with § 3 of the law governing the government debt system. § 3 (2) sentence 2 and 3 and paragraph 3 of the law governing the federal debt system shall apply accordingly. The committee's decision is to refer the matter to the Committee on Budgets. (3) In so far as the basic and essential questions referred to in paragraph 1 are the establishment, acquisition, sale of undertakings or changes in existing holdings by the Federal Government and by transfers of essential assets, the body shall be informed in a timely manner in accordance with paragraph 2. The provisions of Section 65 (7) remain unaffected by this. (4) The rights of the German Bundestag and its committees remain unaffected.

Part IV
Payments, accounting and accounting

Unofficial table of contents

§ 70 Payments

Payments may only be accepted or made by cash registers and paying agencies. The arrangement of payment shall be made by the competent ministry or by the authority authorised by it in writing or by electronic means. The Federal Ministry of Finance may allow exceptions. Unofficial table of contents

Section 71 Accounting

(1) Payments shall be made in accordance with the terms of the budget or otherwise provided for in the budget in a time-based series. According to guidelines of the Federal Ministry of Finance, the Federal Ministry of Finance is responsible for the management of past commitments and financial claims of the Federal Government, which are managed by federal authorities. For other management operations, the Federal Ministry of Finance may order the accounts. (2) Revenue and expenditure on revenue and expenditure (budget remains) from previous years,

1.

where the budget for the current financial year provides for a title to be included in the budget for the current financial year,

2.

where no title is provided for in the budget for the current financial year, it shall be possible to book at the point where they would have been provided for in the budget.

(3) Paragraph 2 (2) (2) shall apply mutatily to extrabudgetary revenue and expenditure. Unofficial table of contents

§ 72 Booking after financial years

(1) Payments, obligations entered into, money claims and other management operations for which the accounts are arranged pursuant to § 71 (1) sentence 3 shall be booked separately after financial years. (2) All payments except for cases pursuant to paragraphs 3 and 4, for the financial year in which they have been received or made. (3) Payments which were due during the previous financial year, but which are not received or made until later, shall be included in the accounts of the the previous financial year, as long as the books are not completed. (4) the new financial year shall be booked:

1.

However, revenue which is due in the new financial year shall be received in advance;

2.

expenditure due in the new financial year, but must be paid in advance on account of the timely receipt by the recipient;

3.

in advance, service, supply and corresponding remuneration, as well as pensions for the first month of the new financial year.

(5) Paragraphs 3 and 4 (1) shall not apply to taxes, charges, other charges, financial penalties, fines and related costs. (6) Exceptions to paragraphs 2 to 4 may be allowed in the budget. Unofficial table of contents

Section 73 Asset accounting, integrated accounting

(1) The assets and liabilities are to be carried out by Buch or to be provided with another proof. The Federal Ministry of Finance is in agreement with the Federal Court of Auditors. (2) The accounts of the assets and the debt are to be combined with the accounts of the revenue and expenditure. Unofficial table of contents

Section 74 Accounting of federal companies

(1) Bundesbetriebe, which establish an economic plan in accordance with Article 26 (1) sentence 1 and in which a book tour is not appropriate in accordance with § § 71 to 79, have to book according to the rules of commercial double accounting. (2) The competent Federal Ministry may order, in agreement with the Federal Ministry of Finance and the Federal Court of Auditors, that an operating bookkeeping is additionally established in the Federal Office if this is appropriate for business reasons. (3) The financial year shall be the financial year. Exceptions may be granted by the competent Federal Ministry in agreement with the Federal Ministry of Finance. Unofficial table of contents

Section 75 Occupancy

All bookings are to be confirmed. Unofficial table of contents

Section 76 Completion of the books

(1) The books shall be completed annually. The Federal Ministry of Finance shall determine the date of the conclusion. (2) After the conclusion of the books, revenue or expenses shall no longer be booked for the past period of time. Unofficial table of contents

Section 77 Terminal security

Anyone who grants orders within the meaning of § 70 or is responsible for their responsibility must not be involved in payments or bookings. The Federal Ministry of Finance may allow the security of the cash register to be guaranteed in other ways. Unofficial table of contents

Section 78 Unsuspected Examinations

The competent authorities responsible for payments or bookings shall be at least annually to examine at least every two years for the management of the stocks concerned. The Federal Ministry of Finance may allow exceptions. Unofficial table of contents

Section 79 Federal funds, administrative provisions

(1) The tasks of the coffers in the acceptance and performance of payments for the federal government shall be carried out by the federal funds for all posts within and outside the federal administration, insofar as it is not the collection of taxes, which managed by the state financial authorities. (2) The Central Fund is made up of the Federal Ministry of Finance. The Federal Ministry of Finance can determine that the central treasury will be set up at a federal agency of its business unit. (3) The federal funds are to be set up at the Federal Finance Directorates. (4) The Federal Ministry of Finance regulates the

1.

on the establishment, the area of responsibility and the administrative procedure of the Federal Government departments responsible for payments and bookings, in consultation with the competent Federal Ministry,

2.

on the establishment of the books and supporting documents in agreement with the Federal Court of Auditors.

(5) The Federal Ministry of Finance, in agreement with the Federal Court of Auditors, may order simplifications for the accounts and the occupancy of the bookings in general. The Federal Court of Auditors may, in agreement with the competent Federal Ministry, allow simplifications in individual cases. Unofficial table of contents

Section 80 Accounting

The competent authorities shall take account, for each financial year, on the basis of the accounts completed. The Federal Ministry of Finance can, in agreement with the Federal Court of Auditors, determine that it should be taken into account for a different period of time. (2) (omitted) (3) On the basis of the completed books, the Federal Ministry of Finance for each financial year, the revenue and expenditure account and the balance sheet. Unofficial table of contents

Section 81 Breakdown of the accounts

(1) In the accounts, the revenue and expenditure in accordance with the order referred to in paragraph 71 shall be compared with the budget appropriations, taking into account the budgetary remains and the estimates. (2) For each title and in the case of the final sums shall be given in particular:

1.

in the case of revenue:

a)

the actual revenue,

b)

the rate of revenue to be transferred,

c)

the sum of the actual revenue and the rate of revenue to be transferred;

d)

the capital amounts of the actual income, in so far as there is a management of the assets,

e)

the estimated revenue,

f)

the rate of revenue transferred from the previous year;

g)

the sum of the estimated revenue and the amount of revenue transferred;

h)

the amount of the sum of the sum of point (c), as compared to the sum of point (g);

2.

in the case of expenditure:

a)

the actual expenditure,

b)

the amount of expenditure to be transferred or the operations to be carried out,

c)

the sum of the actual expenditure and the items of expenditure to be transferred or the operations carried out,

d)

the capital amounts of the actual expenditure, in so far as there is an asset accounting;

e)

the estimated expenditure,

f)

the expenditure or the operations carried over from the previous year;

g)

the sum of the estimated expenditure and the amount of expenditure transferred or of the operations carried out,

h)

the amount of the sum of the sum of point (c), as compared to the sum of point (g),

i)

the amount of over-or extrabudgetary expenditure and of the operations.

(3) For the respective titles and for the final sums, the amount of the commitments entered and the monetary claims within the meaning of section 71 (1) sentence 2 shall be given special mention. (4) In the cases of § 25 (2), the reduction of the To present credit requirements at the same time as proof of surplus. Unofficial table of contents

Section 82 Terminal conclusion

In the case of the conclusion of the cassenate:

1.

a)

the sum of the actual revenue,

b)

the sum of the actual expenditure,

c)

the difference between point (a) and (b) (annual results in the case of the year),

d)

the annual financial results of previous years, which have not yet been completed;

e)

the total sum of the sum of points (c) and (d);

2.

a)

the sum of the actual receipts, excluding the income from credit from the credit market, the revenue from reserves, the revenue from cash surpluses and the revenue from the coin,

b)

the sum of the actual expenditure, with the exception of expenditure on debt repayment on the credit market, the supply of reserves and expenditure incurred to cover a cash shortfall,

c)

the financial balance of point (a) and (b).

Unofficial table of contents

Section 83 Budget conclusion

The accounts shall be shown in the accounts:

1.

a)

the annual results in cash pursuant to section 82 (1) (c),

b)

the overall result of the cash flow in accordance with section 82 (1) (e);

2.

a)

the revenue and expenditure levels transferred from the previous year;

b)

the rate of revenue and expenditure to be transferred during the following financial year,

c)

the difference between point (a) and (b),

d)

the annual result set out in point 1 (a) and (2) (c),

e)

the overall financial result set out in point 1 (b) and (2) (b);

3.

the amount of the commitments entered into and the monetary claims within the meaning of section 71 (1) sentence 2.

Unofficial table of contents

Section 84 Final report

The conclusion of the accounts and the accounts shall be explained in a report. Unofficial table of contents

Section 85 Overviews on the accounts

The accounts shall be accompanied by overviews on:

1.

the above and out-of-plan expenditure, including the allegations and their justification;

2.

revenue and expenditure, as well as the stock of special assets and reserves,

3.

the annual accounts of federal companies,

4.

the total amounts of the claims according to section 59 by business unit,

5.

the unbudgeted revenue from the disposal of assets.

Unofficial table of contents

Section 86 Balance of assets

The balance sheet shall show the stock of assets and liabilities at the beginning of the financial year, the changes during the financial year, and the stock at the end of the financial year. Unofficial table of contents

Section 87 Accounting of federal companies

(1) Bundesbetriebe, which book in accordance with the rules of commercial double accounting, shall issue an annual accounts and a management report in appropriate application of the provision of section 264 (1) sentence 1 of the Commercial Code. In agreement with the Federal Ministry of Finance, the competent Federal Ministry of Finance may waive the preparation of the management report. § § 80 to 85 are to be applied in so far as they are to be agreed with the rules of commercial double accounting. (2) If an operating book management is established, the operating result statement shall be the Federal Ministry of Finance and to the Federal Court of Auditors.

Part V
Audit

Unofficial table of contents

Section 88 Tasks of the Federal Court of Auditors

(1) The Federal Court of Auditors shall examine the entire budget and economic management of the Federal Government, including its special assets and holdings, in accordance with the following provisions. (2) The Federal Court of Auditors may, on the basis of Examination experience advises the Bundestag, the Bundesrat, the federal government and individual federal ministries. To the extent that the Federal Court of Auditors advises the Bundestag or the Bundesrat, it shall simultaneously inform the Federal Government. Unofficial table of contents

Section 89 Examination

(1) The Federal Court of Auditors shall examine

1.

revenue, expenditure, expenditure on expenditure, assets and liabilities,

2.

measures which may have a financial impact,

3.

Custody and advances,

4.

the use of the funds allocated for self-management.

(2) The Federal Court of Auditors may, at its discretion, limit the examination and leave invoices unchecked.

Footnote

(+ + + § 89: For application cf. Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 90 Content of the examination

The audit shall cover compliance with the rules and principles applicable to budgetary and economic management, in particular whether:

1.

the budget law and the budget have been complied with,

2.

the revenue and expenditure are justified and documented and the revenue and expenditure account and the balance sheet are properly set up,

3.

is going to be economically and economically

4.

the task can be fulfilled more effectively or in a different way with less personnel or material expenditure.

Footnote

(+ + + § 90: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 91 Examination of posts outside the Federal Administration

(1) The Federal Court of Auditors shall be entitled, subject to other legal regulations, to check in the case of vacancies outside the Federal Administration if it

1.

carry out parts of the federal budget or receive compensation from the federal government for expenses,

2.

Manage federal funds or assets of the federal government,

3.

receive grants from the federal government, or

4.

as legal entities under private law in which the Federal Government, including its special assets, is directly or indirectly involved in a majority of the parties, are not in competition, fulfil, as intended, wholly or predominantly, public tasks or serve this purpose by means of budgetary resources or guarantees of the federal government or of one of its special assets.

If these bodies pass on the funds to third parties, the Federal Court of Auditors may also examine them. (2) The examination shall cover the intended and economic administration and use. In the case of grants, it may also cover the other budgetary and economic management of the beneficiary, in so far as the Federal Court of Auditors considers it necessary to carry out its audit. (3) In the case of loans from budgetary resources and in the case of the Acceptance of guarantees, guarantees or other warranties by the Federal Government, the Federal Court of Auditors may examine with the parties concerned whether they have taken sufficient precautions against disadvantages for the Federal Government or whether the conditions for a (4) In the case of the legal persons in the sense of In the first sentence of paragraph 1, point 4, the examination shall cover the whole of the budgetary and economic management. Where the legal person of private law is a company within the meaning of the first sentence of paragraph 1 of paragraph 1, the examination shall be carried out in accordance with commercial principles. Unofficial table of contents

Section 92 Examination of state activities by private sector companies

(1) The Federal Court of Auditors shall examine the operation of the Federal Government in the case of companies in a legal form of private law in which the Federal Government is directly or indirectly involved, in compliance with commercial principles. (2) Paragraph 1 shall apply accordingly to: Cooperatives in which the Federation is a member.

Footnote

(+ + + § 92: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 93 Joint Examination

(1) If the audit of both the Federal Court of Auditors and a Landesbilling Court is responsible, it shall be examined jointly. Unless Article 114 (2), first sentence, of the Basic Law requires examination by the Federal Court of Auditors, the Federal Court of Auditors may, by agreement, transfer audit tasks to the Landesbilling courtyards. The Federal Court of Auditors may also take over audit tasks from the Landesbilling Courts By Agreement. (2) The Federal Court of Auditors may, by agreement with foreign or over-or intergovernmental audit authorities, carry out the execution of the audit. individual examinations, as well as take on examination tasks for institutions of over-or inter-state institutions, if they are authorized to do so by international treaties or administrative agreements or by the federal government.

Footnote

(+ + + § 93: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

§ 94 Time and manner of examination

(1) The Federal Court of Auditors shall determine the time and the nature of the examination and shall make the necessary local surveys carried out by agents. (2) The Federal Court of Auditors may draw up experts. (3)

Footnote

(+ + + § 94: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

§ 95 obligation to provide information

(1) Documents which the Federal Court of Auditors deems necessary for the performance of his duties shall be sent to him on request within a specified period or to be submitted to his authorized representative. (2) The Federal Court of Auditors and his authorized representative the information requested shall be given.

Footnote

(+ + + § 95: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 96 Examination result

(1) The Federal Court of Auditors shall communicate the results of the examination to the competent services for the expression of their opinions within a time limit to be determined by the Federal Court of Auditors. It may also communicate it to other services and to the Committee on Budgets of the German Bundestag, insofar as it considers this to be necessary for special reasons. (2) The results of the examination of fundamental or significant financial significance shall be shared by the Federal Audit Office of the Federal Ministry of Finance (Federal Ministry of Finance). (3) The Federal Court of Auditors is to be heard if the administration does not wish to pursue claims of the federal government, which have been discussed in audit communications. He/she may waive the hearing. (4) The Federal Court of Auditors may grant third parties access to the results of the examination by means of information, access to the file or in any other way, if it has been concluded. The same applies to reports when they have been finally discussed by Parliament. In order to protect the examination and consultation process, access to the files held for audit and advisory activity is not granted. The third sentence shall also apply to the relevant files in the bodies audited.

Footnote

(+ + + § 96: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 97 Notices

(1) The Federal Court of Auditors shall examine the outcome of its examination, insofar as it may be of importance for the discharge of the Federal Government on account of the revenue and expenditure account and the financial statement, for the Bundestag and the Bundesrat annually in comments (2) In particular, it should be communicated to the Bundestag, the Federal Council and the Federal Government.

1.

whether the amounts shown in the accounts and the balance sheet and the amounts shown in the accounts are the same and that the audited revenue and expenditure are duly substantiated,

2.

in which cases the rules and principles governing budgetary and economic management have not been respected,

3.

the main complaints arising from the examination of the operation of undertakings with legal personality,

4.

what measures are recommended for the future.

(3) The remarks may also include observations on subsequent or earlier financial years. (4) Remarks on matters to be kept secret shall be made by the President of the Bundestag and the Federal Council, as well as by the Federal Chancellor and the Federal Council of Germany. Federal Ministry of Finance. (5) The Federal Court of Auditors shall publish its observations without delay after transmission on the Internet, except in the cases referred to in paragraph 4.

Footnote

(+ + + § 97: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 98 Request for compensation

The Federal Court of Auditors shall notify the competent authority without delay if, in its opinion, a claim for damages is to be claimed.

Footnote

(+ + + § 98: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 99 Issues of special importance

The Federal Audit Office can inform the Bundestag, the Federal Council and the Federal Government at any time about matters of particular importance. If he reports to the Bundestag and the Bundesrat, he shall inform the Federal Government at the same time. The Federal Court of Auditors shall publish its reports on matters of particular importance immediately after transmission on the Internet.

Footnote

(+ + + § 99: For application, see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

§ 100 Examination offices

In order to prepare, support and supplement its audit work, the Federal Court of Auditors can carry out examination tasks by examination offices, which are subject to his/her service and professional supervision. These carry out the examination tasks in accordance with the instructions of the Federal Court of Auditors in accordance with the provisions in force for the Federal Court of Auditors.

Footnote

(+ + + § 100: For application see Section 55 (1) Sentence 2 of the EinSiG + + +) Unofficial table of contents

Section 101 Invoice of the Federal Court of Auditors

The bill of the Federal Court of Auditors will be examined by the Bundestag and the Bundesrat, which will also grant discharge. Unofficial table of contents

Section 102 Information of the Federal Court of Auditors

(1) The Federal Court of Auditors shall be informed immediately if:

1.

Federal authorities shall adopt or explain general rules concerning the management of the budget of the Federal Government or the revenue and expenditure of the federal government,

2.

the federal budget of the administrative bodies or federal companies which are in contact with the Federal budget, are substantially amended or dissolved;

3.

the direct investments of the Federal Government or indirect shareholdings within the meaning of Article 65 (3) of the Federal Republic of Germany are justified, substantially amended or abandoned;

4.

agreements are concluded between the federal government and a body outside the federal administration or between the highest federal authorities on the management of federal budget funds,

5.

be taken by the supreme federal authorities with organisational or other measures of significant financial significance.

(2) On request, the Federal Court of Auditors shall be notified of any provisions or explanations of the kind referred to in paragraph 1 (1), even if other bodies of the Federation have issued them. (3) The Federal Court of Auditors may at any time be entitled to the provisions of paragraph 1 and the measures referred to above. Unofficial table of contents

Section 103 Consultation of the Federal Court of Auditors

(1) The Federal Court of Auditors shall be consulted before the adoption of administrative provisions relating to the implementation of the federal budget order. (2) The administrative provisions referred to in paragraph 1 shall also include general instructions on the administration of the Cash registers and paying agencies, accounting and proof of assets. (3) Prior to the adoption of the decision on the adoption or amendment of rules on budgetary matters, including the auditing of accounts in the case of over-or inter-governmental Institutions of which the Federal Republic of Germany is a member shall: Federal Ministry for Economic Cooperation and Development (Bundesbilling) Unofficial table of contents

Section 104 Examination of legal persons of private law

(1) The Federal Court of Auditors shall examine the budgetary and economic management of the legal persons of private law if:

1.

it receives grants from the federal government on the basis of a law or a guarantee obligation of the federal government is justified by law, or

2.

they are administered by the federal government or by a person appointed by the covenant, alone or predominantly, or

3.

has been agreed with the Federal Court of Auditors by the Federal Court of Auditors, or

4.

they are not undertakings and, with the consent of the Federal Court of Auditors, an examination by him is provided for in their statutes.

(2) Paragraph 1 shall apply to the trusteeship managed by the Federal Government. (3) If the Federal Government is to pay more than the fourth part of the profit of a company in which it is not involved, the Federal Court of Auditors shall examine the conclusion and the management of the Whether the interests of the federal government have been upheld in accordance with the existing provisions.

Part VI
Direct legal persons under public law

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Section 105 Principle

(1) For direct federal legal persons governed by public law,

1.

§ § 106 to 110,

2.

§ § 1 to 87,

(2) The competent Federal Ministry may, in agreement with the Federal Ministry of Finance and the Federal Ministry of Finance and the Federal Ministry of Finance, be responsible for direct legal persons under public law. Exceptions to the rules referred to in paragraph 1 shall be permitted, provided that there is no significant financial interest of the Federal Government. Unofficial table of contents

Section 106 Budget

(1) The institution of a federal legal person under public law appointed to the management board shall establish a budget before the beginning of each financial year. It must include all the revenue to be expected in the financial year, expenditure likely to be incurred and the commitment appropriations expected to be required, and should be in balance in revenue and expenditure. Only the expenditure and commitment appropriations necessary for the performance of the tasks of the legal person may be entered in the budget. (2) The legal person shall have, in addition to the institution appointed to the management, a the decision-making body which has to decide or approve the management of important administrative matters or to monitor the management of such matters, has the budget to establish. The institution appointed to the management board shall submit the draft decision to the decision-making body. Unofficial table of contents

§ 107 Relocations, Contributions

If the federal legal person under public law is entitled to levy contributions or contributions from its members, the amount of the levy or contributions for the new financial year shall be simultaneously determined by the determination of the The budget shall be fixed. Unofficial table of contents

Section 108 Approval of the budget

The budget and the fixing of the contributions or contributions shall be subject to the approval of the competent Federal Ministry of the Federal Republic of Germany in the case of federal legal persons under the public law. The determination of the relocations or contributions also requires the approval of the Federal Ministry of Finance. The budget and the decision on the fixing of the lees or contributions shall be submitted to the competent Federal Ministry no later than one month before the beginning of the financial year. The budget and the decision may enter into force only at the same time. Unofficial table of contents

§ 109 Accounting, Examination, Discharge

(1) After the end of the financial year, the institution of the direct legal person of public law appointed as the management board shall be responsible for drawing up a bill. (2) The accounts and the budgetary and economic management of the federal direct legal person under public law shall, without prejudice to an examination by the Federal Court of Auditors pursuant to § 111, be examined by bodies determined by law or by statute. The statutes of the German Federal Ministry of Finance and the Federal Court of Auditors require the approval of the competent Federal Ministry for the examination of the examination. The results of the examination shall be submitted to the Federal Court of Auditors. It may allow the examination to be restricted. (3) The discharge shall be granted by the competent Federal Ministry in agreement with the Federal Ministry of Finance. If there is a special decision-making body, it is up to him to discharge; the discharge is then required for approval by the competent Federal Ministry and the Federal Ministry of Finance. Unofficial table of contents

Section 110 Economic plan

Direct national legal persons under public law, where the revenue and expenditure of the budget is not appropriate, shall draw up an economic plan. If you book in accordance with the rules of commercial double accounting, you will present an annual report as well as a management report in the appropriate application of the provision of section 264 (1) sentence 1 of the Commercial Code. Unofficial table of contents

Section 111 Examination by the Federal Court of Auditors

(1) The Federal Court of Auditors shall examine the budgetary and economic management of the federal direct legal persons under public law. § § 89 to 100, 102 and 103 shall apply accordingly. (2) For federal legal persons under public law, the competent federal ministry may, in agreement with the Federal Ministry of Finance and the Federal Court of Auditors, Exceptions to paragraph 1 permit, in so far as there is no significant financial interest of the Federal Government. The exceptions permitted under the previous law shall remain unaffected. Unofficial table of contents

Section 112 Special arrangements

(1) Only § 111 is applicable to the federal agencies of statutory health insurance, social care insurance, statutory accident insurance and statutory pension insurance, including the old-age insurance of farmers. , and only if they receive grants from the Federal Government on the basis of a federal law or if they are legally justified by the Federal Government's guarantee obligation. The associations and working groups of the social insurance institutions referred to in the first sentence shall be applied irrespective of their legal form, section 111, if members of these associations and working groups are to be examined by the Federal Court of Auditors are subject to Other associations in the field of social security do not apply the provisions of this law. (2) Companies in the legal form of a federal legal person under public law are independent of the law of the Federal Republic of Germany. § 65 (1) and (4), (2), (3) and (4), § 68 (1) and § 69 (corresponding to § 111), § 111 directly applicable. Companies in the legal form of a legal person under private law, in which the undertakings referred to in the first sentence are directly or indirectly involved by a majority, are subject to § § 53 and 54 of the Law on Budgetary Control and the § § 65 up to 69 accordingly.

Part VII
Special assets

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Section 113 Principle

On special assets of the Federation, Parts I to IV, VIII and IX of this Act shall apply mutatily, unless otherwise determined by law or by law. The Federal Court of Auditors examines the budgetary and economic management of the special assets, Part V of this Act is to be applied accordingly.

Footnote

(+ + + § 113: For application see § 5 (1) sentence 3 KInvFErrG + + +)

Part VIII
Discharge

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Section 114 Discharge

(1) The Federal Ministry of Finance shall, in the course of the next accounting year, take account of all revenue and expenditure and of the assets and liabilities in the course of the next financial year for the discharge of the Federal Government to the Bundestag and the Bundesrat (Article 114 Section 1 of the Basic Law). The Federal Court of Auditors reports directly to the Bundestag, the Bundesrat and the Federal Government. (2) The Bundestag, taking into account the opinion of the Federal Council, determines the main facts and decides on the facts to be introduced. Measures. (3) Individual cases can be referred back to the Federal Court of Auditors for further clarification. (4) The Bundestag shall determine an appointment to which the Federal Government shall, via the measures taken, to the Bundestag and the Bundesrat. report. Insofar as measures have not led to the intended success, the Bundestag or the Bundesrat may reopen the facts. (5) The Bundestag or the Bundesrat may expressly disaplead certain facts.

Part IX
Transitional and final provisions

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Section 115 Public service or public service

The provisions of this law for civil servants shall apply mutas to other public service or official relations. § 48 does not apply to the appeal to the judge in a supreme federal court. Unofficial table of contents

Section 116 Final decision

(1) The Federal Ministry of Finance shall decide definitively in the cases of Section 37 (1). In so far as this law in other cases contains powers of the Federal Ministry of Finance, the competent Federal Minister can obtain the decision of the Federal Government via the measure of the Federal Ministry of Finance; the Federal Government decides, instead of the Federal Ministry of Finance, final. If the Federal Government decides against or without the vote of the Federal Minister of Finance, he shall be entitled to an opposition. (2) The approval of the Federal Ministry of Finance does not require, exceptionally, if immediate action is taken to avert a risk imminent to the Federal Government. , the measure required by the emergency situation is not exceeded and the consent cannot be obtained in good time. One of the measures taken is to obtain the approval of the Federal Ministry of Finance without delay. Unofficial table of contents

§ 117 Berlin clause

This law applies in accordance with Section 13 (1) of the Third Transfer Act of 4 January 1952 (Bundesgesetzbl. I p. 1) also in the Land of Berlin. Unofficial table of contents

Section 118

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Section 119 Entry into force

(1) This Act shall enter into force on 1 January 1970. (2) ... In addition, those provisions of other laws which are not compatible with the provisions of this Act shall be repealed. (3) Where reference is made in other laws to the provisions repealed in accordance with paragraph 2, their place shall be replaced by the provisions of Provisions of this Act. (4) (5)