Federal Budget Rules

Original Language Title: Bundeshaushaltsordnung

Read the untranslated law here: http://www.gesetze-im-internet.de/bho/BJNR012840969.html

Federal budget rules (BHO) BHO Ausfertigung date: 19.08.1969 full quotation: "federal budget rules by August 19, 1969 (BGBl. I S. 1284), most recently by article 2 of the law of 15 July 2013 (BGBl. I S. 2395) is changed" stand: last amended by article 2 G v. 15.7.2013 I 2395 for details on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 14.7.1980 +++) (+++ to the application d. § 37 cf. § 4 HG 2014 & § 4 HG 2015 +++) (+++ to the non-application d. sections 65 to 69 cf. § 61 tell +++) (+++ to the) Application d. §§ 89, 90, 92 to 100 cf. § 55 EinSiG +++) (+++ to the application d. § 113 cf. § 5 KInvFErrG +++) part I General provisions to the budget section 1 determination of the budget which is budget for one or two financial years, after years separated, noted before the start of the first financial year by the budget law. With the budget Act, only the overall plan (§ 13 para 4) is announced.

§ 2 importance of the budget the budget is the establishment and financial needs, which is expected to be necessary to carry out the tasks of the Federal Government during the grant period. The budget is the basis for budgetary and economic management. In its preparation and execution is the requirements to take account of the macroeconomic balance.

§ 3 effects of budget (1) the budget authorized the Administration to make spending and to make commitments.
(2) through the budget claims or liabilities are neither justified nor lifted.

§ 4 financial year financial year (FY) is the calendar year. The Federal Ministry of finance may determine otherwise for individual areas.

§ 5 General administrative regulations, interim and final budgetary and economic management the General regulations to this law, as well as to the preliminary and final budgetary and economic management shall be adopted by the Federal Ministry of finance.

Necessity of expenditure and commitment appropriations in preparation and implementation of the budget are paragraph 6 to consider only the expenditure and the appropriations to enter into obligations to performance issues that are necessary for the fulfilment of the tasks of the Federal Government in future years (commitment appropriations).

Efficiency and thrift, cost and performance accounting (1) are § 7 in preparation and execution of the budget plan to observe the principles of efficiency and economy. These principles commit to assessing to what extent government tasks or economic activities serving public purposes can be met through outsourcing and denationalization and privatisation.
(2) for all effective financial measures, adequate economic feasibility studies are making. Also the distribution of risk associated with the measures should be noted. In appropriate cases, the possibility to give to present is private providers, whether and to what extent they provide State tasks or serving public purposes economic activities not just as well or better can (interest declaration procedure).
(3) in appropriate areas, is to introduce a cost and performance accounting.

§ 8 principle of universality total revenue shall cover resources for all expenditure. Revenue may be restricted to use for specific purposes, as far as this is required or permitted in the budget law.

§ 9 of the Commissioner for the budget (1) at each service, the revenue or expenditure managed, is a Commissioner for the budget to be ordered, as far as the head of the Department itself performs this task. The Commissioner should immediately be placed under the head of the Department.
(2) the Commissioner responsibility for the preparation of documents for financial planning and the documents for the draft of budget (estimates), as well as the implementation of the budget. The rest is the Commissioner in all measures of financial importance to participate. He can transfer tasks in the implementation of the budget.

§ 10 briefing of the Bundestag and the Bundesrat (1) the Federal Government adds their bills including the after article 59 para 2 of the basic law contracts referring to as well as the regulatory and proposals for directives of the European communities in an overview of the impact on the budget and the financial planning of the Federation, countries and municipalities (municipal associations). Also, it should be specified how for the planned spending of federal compensation can be found. Sentences 1 and 2 apply also for templates of the Federal Council.
(2) the Federal Government shall inform the Bundestag and the Bundesrat about significant changes to the budgetary developments and their impact on financial planning.
(3) the Federal Government provides the members of the Bundestag, who intend to apply for a revenue-reducing or increasing output, help in determining the financial impact.

Article 10a Geheimhaltungsbedürftige matters (1) spending, using secret is, can determine the budget that the check is done no. 1 or no. 2 of the Federal Act by the Federal Audit Office according to § 19 set 1.
(2) for compelling reasons of relating to secret the Bundestag in exceptional cases can in the domestic legislative procedure of approving business plans by a panel of members of the Committee on Budgets (trust body) make dependent on the approval of expenditures, which should be managed according to the secret program business plans, by the Bundestag in corresponding application of § 2 of the Act on the parliamentary oversight of intelligence activities of the Federal Government by July 29, 2009 (Federal Law Gazette I p. 2346) is elected for the duration of the parliamentary term. As far as his right to control goes, the Trust Board has the same rights as the parliamentary supervisory body; sections 5, 6, 7, 8, 12 and 13 of the Act on the parliamentary oversight of intelligence activities of the Federal Government by July 29, 2009 (Federal Law Gazette I p. 2346) shall apply mutatis mutandis. Unless the Bundestag decides otherwise, the budgets for the intelligence services of the Federal Ministry of Finance shall be provided the trust body for approval. The trust body tells the final amounts of the economic plans in a timely manner the Committee on Budgets. The members of the Trust Board are obliged to confidentiality of all matters which are known to them in their activities. The Chairman of the parliamentary supervisory, his Deputy and an appointed member can participate in the meetings of the Board of the trust with advice. In meetings for consultation of the economic plans of the services and their enforcement, this applies also for the members of the parliamentary supervisory.
(3) the Federal Audit Office scrutinises No. 1 Federal law in cases of paragraph 2 according to § 19 set 1 and informed the Trust Committee, the parliamentary supervisory body as well as the competent Supreme Federal Authority and the Federal Ministry of finance about the result of its examination of the financial statements and the budget and management. The President of the Federal Council shall be informed upon request by the competent Supreme Federal Authority. § 97 paragraph 4 shall remain unaffected.
Part II establishment of the budget article 11 completeness and unity, maturity principle (1) shall be a budget for each financial year.
(2) the budget contains all commitment appropriations expected required expenditure is expected to be the financial year 1 expected revenue, 2., and 3.

Duration of budgets (1) the budget article 12 can for two financial years, separated for years, set up.
(2) the budget can be broken down in an operating budget and a budget; both can be each separated for two years, after years, set up. The approval periods for both households can start in consecutive budget years.
(3) is divided in an operating budget and a budget the budget, the administration budget 1 contains the expected management earnings, 2. expected to be administrative expenditure (staff costs and actual expenditure on administrative management), 3 the expected required commitment appropriations to the performance of administrative expenditure.

§ 13 sections, overall plan, grouping plan (1) the budget consists of the individual plans and the overall plan.
(2) the individual plans include revenue, expenses and appropriations for a single management branch or certain categories of income, expenditure and commitments. The individual plans are classified in chapters and titles. The Division into titles depends on administrative provisions relating to the grouping of the revenue and expenditure of the budget according to types (grouping plan).
(3) in the grouping plan at least separately to represent 1 in revenue are: control, management revenue, revenue from asset sales, loan repayments, assignments and grants, revenues from loans, why not credit score sums drawn from reserves, coins revenue; to maintain a regular cash economy (cash gain credits),
2.
spending: personnel expenditure, actual administrative expenditure, interest expenditure, allocations to local authorities, grants to businesses, amortization expenses, debt service aid, additions to reserves, investment expenditure. Investment expenditure is the expenditure for a) construction measures, insofar as they relate to non-military facilities, b) the acquisition of movable property, as far as they are not estimated as actual administrative expenditure, or unless it is spending on military procurement, c) the acquisition of immovable property, d) the acquisition of investments and other capital assets, receivables and securities companies, securities, as well as for the increase of the capital of company , e) loans, f) the use of warranties, g) transfers and subsidies for the financing of expenditure for the purposes referred to in paragraphs a to f.
(4) the overall plan includes 1 a summary of the revenue, expenditure and commitments of the individual plans (financial overview), 2. a calculation according to the law on the execution of article 115 of the Basic Law of August 10, 2009 (BGBl. I S. 2702, 2704) allowed in the amended borrowing, 3. a calculation of the balance (financial overview). The financial balance arises from a comparison of revenue with the exception of revenue from loans from the credit market, sums drawn from reserves, of income from fund-moderate surpluses and coins revenue on the one hand and of spending with the exception of spending to pay off debt on the credit market, the additions to reserves and the spending to cover a moderate cash shortfall on the other hand, 4. a representation of income from loans and repayment issues (credit financing plan).

§ 14 overviews to the budget, function plan (1) the budget has following facilities: 1 representations of the revenue and expenditure a) in a grouping according to specific types (grouping overview), b) in a breakdown by specific areas (features), c) in a summary letter a and letter b (budget cross section);
2. an overview of the items passing through the budget revenue and expenditure;
3. an overview of the positions of officials and the jobs of employees and workers.
The equipment shall be attached the draft of budget.
(2) the functional overview depends on administrative provisions relating to the classification of revenue and expenditure of the budget for areas (function plan).

§ 15 gross estimate, to quote Selbstbewirtschaftungsmittel (1) which are revenue and expenditure in full and separated from each other. This shall not apply in the case of the estimate of revenue from loans from the credit market and the related amortization expenses. Furthermore, exceptions may be admitted sentence 1 in the budget, in particular for additional costs and ancillary revenues for purchase or sale transactions. In the cases of the set of 3, the calculation of the estimated amount is to add the budget as an attachment or to include in the notes.
(2) expenditure can is estimated at self management if this is promoted more efficient management. Selbstbewirtschaftungsmittel are also available through the current budget year. Emerging management revenues flow to the self management means. Accounting, only the allocation of funds to the stakeholders as output shall be demonstrated.

§ 16 the commitment appropriations commitment appropriations are to quote separately at the respective editions. If obligations to the detriment of several financial years can be entered, the annual amounts should be specified in the budget.

§ 17 single, explanations, posts (1) are the revenue after the formation reason to quote the expenditure and commitments separately for purposes and, if necessary, to explain. Explanations can be declared binding.
(2) in the case of expenditure for a on several of the estimated total costs are years albeit measure at the first estimate in the budget and to present in each following estimate also the financial settlement.
(3) revenue and related expenses are clearly identifiable.
(4) for the same purpose expenditure and commitment appropriations should be not estimated for various titles.
(5) positions are to bring out grades and official designations in the budget. You may be set up only for tasks, to their perception, the establishment of a staff relationship is allowed and which are usually permanent tasks.
(6) other bodies than positions shall be disclosed in the notes.

§ 18 credit appropriations (1) revenues from loans to cover expenditure may only to be adjusted to the height of the permitted under the Act to the execution of article 115 of the basic law in amended borrowing in the budget.
(2) the budget Act determines how much loans take up the Federal Ministry of finance may 1 to cover expenditure, 2. maintain a regular cash economy (cash gain credits). As far as these loans are paid back, the authorization may be repeatedly claim. Cash gain credits may not later than six months after the end of the financial year for which they have been recorded, are due.
(3) the appropriations referred to in paragraph 2 No. 1 shall apply until the end of the next financial year and, if the budget law for the second next fiscal year is not announced until the announcement of this budget. No. 2 until the end of the current fiscal year and, if the budget for the next fiscal year is not announced until the announcement of this budget are the appropriations referred to in paragraph 2.

§ 19 transferability (1) spending on investment and expenditure under earmarked revenue are transferable. Other issues can be declared to be transferable in the budget if this promotes their economic and economical use.
(2) in order to cover the expenses which are transmitted (output remains), are expenditure to quote. The expenditure should be dimensioned so that they are sufficient to cover the issue remains, whose spending in the next fiscal year is required; not take into account are output remains for the funds from fund-moderate reduction in expenditure in the next budget year is expected to provide.

§ 20 coverage ability are within the same chapter 1 expenditure for compensation of employees and wages of workers, 2 on one side a (1) Deckungsfähig each other) expenditure on salaries of officials in favour of expenditure for compensation of employees and wages of workers, b) supports in favor of spending on aid spending.
(2) in the budget expenditure and commitments can be explained for each other or single coverage eligible, if there is an administrative or factual connection or promoted an economic and economical use.
(3) expenditure and commitments, which are projected to be without further specification of the purpose, may not be declared capable of covering.

Article 21 elimination - and casting notices (1) are issues and positions be called in the future falling away as far as they are expected to no longer needed in the following fiscal years.
(2) positions are in the future to convert to call as far as they can be converted in the following budget years expected to be in a lower grade positions or offices for employees or workers.

Section 22 to describe lock note issues, special reasons are to, first, still not done or even no commitments made at their expense in the budget as locked. The same applies to commitment appropriations. In exceptional cases, it may be determined by lock note that performance issues or the utilization of commitment appropriations needed the consent of the Bundestag.

Section 23 grants expenditures and commitments for services in places outside the Federal Government for certain purposes (gifts) may only be estimated if the Federal Government on the fulfilment by such places has a substantial interest that does not or not can be satisfied without the donations to the extent necessary.

§ 24 construction, major procurements, major development projects (1) expenditure and commitments for construction may is estimated at only, if plans, cost estimates and explanations, showing that the method of execution, the cost of the construction project, the land acquisition and equipment as well as provided funding and a timetable. An estimate of the completion of the measure annual budgetary costs to add is the documentation.
(2) expenditure and commitments for major procurements and larger development projects may be charged only if there are plans and estimates of the costs and cost shares. Paragraph shall apply accordingly 1 sentence 2.
(3) exceptions to paragraphs 1 and 2 are allowed only if it is not possible in some cases to finish the documents in a timely manner, and would arise from a later quoting a disadvantage the Federal. The need for an exception is in the explanatory notes. The expenditure and commitments for measures for which the documentation not yet available, are locked.
(4) expenditure estimated on single and commitment appropriations for grants are to apply paragraphs 1 to 3 according to, if more than 50 per cent of the costs are covered by donations from federal, State and local. The Federal Ministry of finance may allow exceptions.

§ 25 excess, shortfall (1) the surplus or deficit is the difference between actually received (is revenue) revenue and expenditure (is expenditure) actually worked.
(2) a surplus is to use in particular to reduce the borrowing requirement, or to the repayment of debt or to feed the economic compensation reserve. Is the surplus to pay off debt used or supplied to the economic compensation reserve, he is in the next to be tight budget set. § 6 para 1 sentence 3 of the Act to promote the stability and the growth of economy of 8 June 1967 (Bundesgesetzbl. I p. 582) shall remain unaffected.
(3) a shortfall is to set no later than in the budget for the second next fiscal year. He may only be covered by revenue from loans unless the borrowing possibilities are not exhausted.

Section 26 Federal companies, funds, recipients (1) Federal establishments have to prepare a business plan, if an economy is not appropriate according to revenue and expenditure of the budget. The business plan or a summary of the management plan is to add the budget as an attachment or to include in the notes. Only the additions or the accessions are quoted in the budget. Posts are to be out after grades and official designations in the budget.
(2) in the case of funds, only the supply or the deposit in the budget are to quote. About the revenue, expenditure and commitments of funds, surveys are to add the budget as attachments or to include in the notes.
(3) the revenue and expenditure of 1 are legal persons of under public law, to entertain wholly or in part by the Federal Government, and 2 points outside the Federal Administration, which are preserved, allowances to cover the total expenditure or not demarcated part of expenditure by the Federal surveys to be attached to the budget as attachments or to include in the notes. The Federal Ministry of finance may allow exceptions.

Section 27 the estimates estimates (1) are to send the Federal Ministry of finance at the time to be determined by him by the body responsible for the section of the budget. The Federal Ministry of finance may require that organization and establishment plans are added in the estimates.
(2) the body responsible for the section of the budget shall send also the General Accounting Office estimates. He can take this position.

Article 28 establishment of the draft of budget (1) the Federal Ministry of Finance shall examine the estimates and prepares the draft of budget. It can change the estimates after consultation with the stakeholders.
(2) on matters of fundamental or substantial financial importance of the competent Federal Minister may obtain the decision of the Federal Government. Decides the Federal Government against or without the voice of the Federal Minister of finance, as a right of objection is to him. The further regulates the rules of procedure of the Federal Government.
(3) deviations from the estimates of the Federal President and the President of the Bundestag, Federal Council, the Federal Constitutional Court and the Federal shall be communicated by the Federal Ministry of Finance of the Federal Government, as far as is not been agreed to the changes.

Section 29 decision over the draft of budget (1) the draft of budget law will be decided with the draft of budget from the Federal Government.
(2) income, expenditure, commitments and endorsements that has not captured the Federal Ministry of finance in the draft of budget are subject to at the request of the competent Federal Minister of the decision-making process of the Federal Government, if it is matters of fundamental or substantial financial importance. The same applies to provisions of the draft of the budget law. On the decision-making process of the Federal Government is to apply article 28 paragraph 2 sentence 2 according to. The further regulates the rules of procedure of the Federal Government.
(3) the draft of budget plan differs from the estimates of the Federal President and the President of the Bundestag, Federal Council, the Federal Constitutional Court and the Federal and is not designed to change, so are the parts which no agreement has been achieved, to attach the draft of budget plan unchanged.

§ 30 template period the draft of budget law is to submit to the Federal Council with the draft of budget before the beginning of the budget year and to introduce at the Bundestag, usually within the first week of the session of the Bundestag, after 1 September.

Article 31 has to report on the status and the expected development of finance in connection with the overall economic development of the Federal Ministry of finance financial report on the draft of the budget law and the budget.

§ 32 amendments to the draft of budget on additions to the draft of the budget and the budget are the parts I and II according to apply.

§ 33 supplementary budget law on amendments to the budget and the budget are the parts I and II according to apply. The draft is to bring up to the end of the financial year.
Part III collection of revenue in time and completely to raise management issues are (1) revenue budget section 34.
(2) expenditure may be made only so far and not more than they are required to manage economic and economical. The expenditure are to manage that they are sufficient to cover all expenses covered by the single purpose.
(3) paragraph 2 shall apply for the use of appropriations accordingly.

§ 35 gross detection, all revenue and expenditure are itemization (1) to book, unless otherwise specified in section 15, subsection 1, sentence 2 and 3 with their full amount in the title for this purpose.
(2) for the same purpose, issues of various titles may be made only as far as the budget allows it. The same applies to the use of appropriations.

§ 36 lift the ban without the prior consent (consent) of the Federal Ministry of finance may have been made as well as commitments to the performance of such expenditures are made, expenditure referred to by law or in the budget as locked. In the cases of § 22 set of 3, the Federal Ministry of Finance has to have the consent of the Bundestag.

§ 37 above and unscheduled expenses (1) Überplanmäßige and unscheduled expenses require the consent of the Federal Ministry of finance. She shall be issued only in the event of unplanned and necessary needs. There is a need in particular not to look at, if can be brought according to location of the case a supplementary budget law about in time or deferred the issue until the next budget act as incontrovertible. A supplementary budget law there is no need, the over-expenditure in individual cases does not exceed an amount to be determined in the budget act or if legal obligations to meet. section 8 of the Act to promote the stability and growth of the economy remains unaffected.
(2) paragraph 1 shall apply also for measures, which for the Federal obligations arise, are not budgeted for expenditure in the budget.
(3) parent - and unscheduled spending to be offset by savings in other spending in the same section.
(4) parent - and non-scheduled expenditure are quarterly, in cases of fundamental or substantial financial significance forthwith the Bundestag and the Bundesrat.
(5) expenditures, which are estimated without further specification of the purpose must not be exceeded.
(6) additional expenditure in communicable spending (anticipations) are to be expected under the conditions of paragraph 1 sentences 1 and 2 on the next year grant for the same purpose. The Federal Ministry of finance may allow exceptions.
Footnote (+++ § 37 para 4: to the application see § 4 para 2 sentence 6 HG 2014 & § 4 para 2 sentence 6 HG 2015 +++) section 38 commitment appropriations
(1) measures, which may bind the federal performance outputs in future financial years, are only allowed if authorized the budget to do so. The Federal Ministry of finance may allow exceptions in the case of unplanned and necessary requirements; § 37 para 1 sentence 3 shall apply accordingly. A supplementary budget law there is no need, in some cases the total amount of the parent scheduled or non-scheduled commitment appropriation does not exceed an amount to be determined in the budget act or legal obligations are to meet.
(2) the use of appropriations needed the consent of the Federal Ministry of finance, if 1 of the information referred to in section 16 significantly should be derogated from, or 2. in the cases of § 16 sentence 2 year amounts are not specified.
The Federal Ministry of finance may waive his powers.
(3) the Federal Ministry of finance is to teach measures pursuant to paragraph 1 of fundamental or substantial financial importance about the onset and course of negotiations.
(4) obligations for day-to-day banking may be entered unless the requirements of paragraphs 1 and 2 are met. A commitment appropriation not needs if there is also then be borne communicable spending commitments are undertaken, which result in financial year expenditure the following. The further regulates the Federal Ministry of finance.
(5) paragraphs 1 to 4 are agreements within the meaning of article 59 sentence 1 of the basic law not to apply paragraph 2.

Section 39 is an empowerment by federal law, which determines the amount guarantee services, loan commitments (1) acquisition of guarantees, warranties or other guarantees, which can lead to expenditure in future budget years, need.
(2) loan commitments, as well as the acquisition of guarantees, warranties or other guarantees require the consent of the Federal Ministry of finance. It is to participate in the negotiations. It do without his powers.
(3) in the case of measures referred to in paragraph 2, the relevant departments have to require, that they or their authorized representative with the parties at any time can check 1 whether the conditions for the loan commitment or their performance there are or have been, 2. whether a mobilisation of the Covenant into consideration may occur in the case of the transfer of warranty or the conditions for such evidence, or have been.
By the stipulated of the right of examination may be waived for once with the consent of the Federal Ministry of finance.

§ 40 other measures of financial importance (1) the adoption of legal and administrative regulations, the conclusion of collective agreements and the granting of over - or tariff services and the setting or change of fees for administrative services require the consent of the Federal Ministry of finance, if these arrangements can lead to revenue reductions or additional expenditure in the current fiscal year or in future budget years. Sentence 1 is to apply other measures of fundamental or substantial financial importance, if they can lead to reductions in revenue in the current fiscal year or in future budget years.
(2) on the participation of the federal measures supranational or intergovernmental bodies, paragraph 1 is to apply according to sentence 1.

Section 41 Haushaltswirtschaftliche lock if it requires the development of the revenue or expenditure, can the Federal Ministry of finance after consultation with the competent Federal Ministry by his consent dependent make it be entered into commitments or expenditures made.

Section 42 terms resulted in additional expenditure for templates that are forwarded to the Bundestag and the Bundesrat according to § 8 (1) of the Act to promote the stability and growth of the economy, the Bundestag can cut spending.

§ 43 cash, working capital (1) the Federal Ministry of finance authorized in the context of the available cash the competent authorities, in their business area within a given time period necessary disbursements up to a certain amount afford to let (resources).
(2) the Federal Ministry of finance to apply cash not required immediately so that can be has over them if necessary.

Section 44 grants, management of funds or assets (1) assistance may be granted only under the conditions of article 23. It is to determine how to prove the proper use of grants. Also, a right to review the relevant department or their representative is to set. Administrative provisions relating to the regulation of the where-used list and the examination by the Federal Audit Office (section 91), be adopted in agreement with the General Accounting Office.
(2) to manage federal funds or assets of the Federal Government by authorities outside the Federal Administration, to apply paragraph 1 in accordance with.
(3) given the authority can be with their consent legal persons of under private law, to perceive management tasks in the area of donor contributions in his own name and in the forms of action under public law if they offer the guarantee of a proper fulfilment of the tasks assigned to them and the loan to value in the public interest. The ceremony and the withdrawal of the authority are the responsibility of the competent Ministry; the ceremony requires the consent of the Federal Ministry of finance. The Beliehene is subject to the supervision of the competent Ministry; This can transfer the authority to subordinate authorities.

§ 44a - 45 § factual and temporal binding (1) expenditure and commitment appropriations may only for the purpose indicated in the budget, as far and as long as he continues, and only to be done at the end of the financial year or claimed. Unused commitment appropriations are valid if the budget for the next fiscal year is not announced until the announcement of this budget.
(2) in the case of communicable issues, output remains can be formed which also remain available for the respective purpose over the financial year until the end of the second next year following on the permit. During the construction the financial year in which the building in its essential parts in use is taken takes the place of the financial year of the grant. The Federal Ministry of finance may make exceptions in individual cases.
(3) the use of output remains requires the consent of the Federal Ministry of finance; the consent may only be issued, if in the same or another individual plan expenditure in the same amount are not made until the end of the current financial year or when expenditure to cover the output remains have been estimated (§ 19 ABS. 2).
(4) the Federal Ministry of finance may allow portability issues in justified individual cases, as far as spending already approved measures in the next budget year to make is.

§ 46 cover ability Deckungsfähige expenditure are allowed, as long as they are available, be used in accordance with section 20, paragraph 1, or of the cover note for the benefit of another edition.

§ May 47 elimination - and casting notices (1) on expenditure, the budget is falling away known as in the future, by which time meets the requirement of the loss referred to in the budget is, no longer has. The same applies to posts.
(2) a position without further specification as future falling away is referred to, the next released plan same grade for civil servants of same discipline may not fill the vacancy.
(3) a position without provision of the conditions is referred to as to convert in the future, the next plan vacancy of same grade applies to officials of same discipline at the time of their becoming free as cast in place, which is specified in the conversion notice.
(4) paragraphs 1 to 3 shall apply mutatis mutandis for bodies of employees and workers.

Section 48 adjustment and transfer of civil servants recruitment and transfer of civil servants in the Federal service require the consent of the Federal Ministry of finance, if the candidate has passed an age to be determined by the Federal Ministry of finance general.

Paragraph 49 briefing in a position (1) an official may be awarded only with the permit in a besetzbare position.
(2) who is promoted as a civil servant, can be admitted with effect from the first of the month in which his appointment became effective, in the besetzbare at that time, position. He can be assigned a with retroactive effect from not more than three months, the first of the month, in a besetzbare position, when has he during this time this or an equivalent Office perceived the obligations and bibliographical qualifies for the promotion.

§ 50 implementation of resources and posts (1) which can Federal Government resources and positions implement, if an administration other management tasks. A decision by the Federal Government need not, if the concerned federal ministries and the Federal Ministry of Finance on the implementation are agreed.
(2) a position must implemented with the consent of the Federal Ministry of finance in an other management if there is an unforeseen and unanswerable urgent personnel needs. About the further fate of the position is to determine in the next budget.
(3) in the case of secondments the personnel expenses for seconded officials from management issuing from can be paid with the consent of the Federal Ministry of finance until the pronouncement of the next budget.
(4) paragraphs 1 to 3 shall apply for funds and for bodies of employees and workers.
(5) for officials, used with a representation of the Federal Government in a foreign country, the Federal Ministry of finance in especially justified cases for a period of not more than six months can create a space.

Article 51 special staff costs staff costs, which are not based on law or collective agreement, may be made only if this expenditure particularly at the disposal.

§ 52 uses and benefits in kind uses and benefits in kind may be granted members of the public service only for a reasonable fee, if not by law or collective agreement, or in the budget is something else. The Federal Government may allow exceptions for the use of official vehicles. The Federal Ministry of Finance regulates the details for the assignment, use, management and setting of the value in use of service apartments. The service apartments with the exception of the service apartments for employees and workers are to bring out in the budget.

Article 53 equity services services for reasons of equity may be granted only if this expenditure particularly at the disposal.

§ 54 construction projects, major procurements, larger development projects may be continued only (1) construction, if there are detailed design drawings and costings, unless that it is small measures. In the drawings and calculations must be adhered to by the documents referred to in section 24 only in so far, as the change is not significant; further exceptions shall require the consent of the Federal Ministry of finance.
(2) adequate documentation are to be based major purchases and major development projects. Paragraph shall apply accordingly 1 sentence 2.

Article 55 public tender (1) the conclusion of contracts for supplies and services must precede a public tender if not the nature of the business or special circumstances justify an exception.
(2) in the case of the conclusion of contracts is to follow uniform guidelines.

Article 56 inputs (1) before receiving the consideration may services of the Federal Government are only agreed or causes, if this is a common practice or justified by special circumstances.
(2) payments before the due date of the Federal are paid, a reasonable deduction may be granted according to guidelines of the Federal Ministry of finance.

§ 57 contracts may be concluded with members of the public service between members of the public service and their service contracts only with the consent of the competent Federal Ministry. This can transfer his authority to subordinate departments. Sentence 1 shall apply not for public tenders and auctions, as well as in cases, charges are set for the General.

Section 58 1 contracts to the detriment of the Federal Government only in particularly justified cases repeal amendment of contracts, comparisons (1) that Federal Ministry may or change, only complete 2 a comparison if it is practical and economical for the Federal.
The competent Federal Ministry may delegate his powers.
(2) measures require pursuant to paragraph 1 of the consent of the Federal Ministry of finance, as far as it not waived.

Change of claims (1) that Federal Ministry may claims only 1 hours section 59, if the immediate recovery with considerable hardship for the right opponent would be connected and the claim is not endangered by the deferral. Deferral should be granted against adequate interest and usually only guarantee, crush 2. If it is established that the recovery will not succeed, or if the cost recovery out of proportion to the amount of the claim, issued 3. when the recovery would mean a special hardness according to the individual case for the right opponent. The same applies for the refund or credit of paid amounts and for the release of collateral.
The competent Federal Ministry may delegate his powers.
(2) measures require pursuant to paragraph 1 of the consent of the Federal Ministry of finance, as far as it not waived.
(3) other provisions in legislation remain unaffected.

Section 60 advances, deposits (1) as may advance an issue be booked only if indeed is the obligation to perform, the output can be booked but not yet. An advance is up to its formation following the end of the second financial year finally to book; Exceptions require the approval of the Federal Ministry of finance.
(2) in custody, a deposit may be carried only as long as she can be not fully booked. Only with them-related payments may be made from the depositary funds.
(3) cash gain credits are to be treated as deposits.

§ 61 internal allocations (1) within the Federal Administration may be placed assets for purposes other than those for which they were acquired, only to refund their full value, unless otherwise stated in the budget. Any Department for any other expenses shall be compensated; other provisions in legislation remain unaffected. A compensation between departments is omitted.
(2) paragraph 1 shall not apply if the value of the assets is to be, or to be reimbursed expenses not to exceed a particular amount to be determined by the Federal Ministry of finance or the Ministry of finance more exceptions.
(3) the value of the assets and the expenses must always be will refund if federal holdings or funds of the Association are involved. The same applies for the compensation of damage. By way of the administrative agreement, other arrangements can be made unless they are urgently necessary for reasons of administrative simplification.
(4) paragraphs 1 to 3 shall apply mutatis mutandis for the use of assets.

§ 62 cash gain reserve to maintain a regular cash economy without recourse to credit appropriations (§ 18 para 2 No. 2) a cash gain reserve at the Deutsche Bundesbank should be accumulated through as regular supply of funds.

§ 63 acquisition and disposal of assets (1) assets to be acquired only, as far as they are necessary for the fulfilment of the tasks of the Federal Government any time soon.
(2) assets may only be sold if they are not required to fulfil the responsibilities of the Federal Government in the near future. Fixed assets still needed to fulfil the responsibilities of the Federal Government, may be sold to long-term private use if in this way the tasks of the Federal Government can be fulfilled with demonstrably more economically.
(3) assets may be sold only at their full value. Exceptions can be approved in the budget. The value is low or there is an urgent federal interest, so the Federal Ministry of finance may allow exceptions.
(4) for the assignment of the use of an asset, you apply according to paragraphs 2 and 3.

Plots (1) section 64 State-owned land may only with the consent of the Federal Ministry of finance and the Federal Ministry for federal assets are sold the federal ministries do without their involvement.
(2) land have significant value or significance and their sale in the budget is not provided, so they may be sold only with the consent of the Bundestag and the Bundesrat, unless an exception is offered for compelling reasons. Is not consent been, the Bundestag and the Bundesrat immediately from the sale shall be informed.
(3) for the land to be acquired or divested, a valuation is to set up.
(4) real property may be ordered on federal land only for a reasonable fee. The order requires the consent of the Federal Ministry of finance and the Federal Ministry for federal assets; the federal ministries do without their involvement.
(5) in the case of the acquisition of real estate, mortgage, basic and pension debt taking into account the purchase price without the requirements of article 38, paragraph 1 can be applied.

Section 65 to private companies (1) which is federal, except in the cases of paragraph 5, in establishing a company in a legal form of private law or in an existing enterprise in such a legal form only engage participation, if 1 is an important interest of the Federal Government and by the Federal Government intended purpose not better and more economically otherwise achieve the leaves , 2. the deposit obligation of the Federal Government to a certain amount is limited, 3.
the Federal Government receives a reasonable influence, in particular in the Supervisory Board or in a corresponding monitoring organ, 4 is ensured, that the financial statements and the management report, unless further legal regulations or other statutory provisions are placed in appropriate application of the provisions of the third of book of the commercial code for large corporations and be tested.
(2) the competent Federal Ministry has to have the consent of the Federal Ministry of finance, and to participate in that before the Federal Government acquires part ownership of a company, increases its stake or wholly or partly sells them competent Federal Ministry for federal assets. The same applies for a change of the nominal capital or the object of the company or change the influence of the Federal Government. The Federal Ministry of finance is to participate in the negotiations.
(3) the competent Federal Ministry to work towards that a company in which the Federal Government is directly or indirectly a majority stake in, only with his consent acquires a stake of more than the fourth part of the shares of another company, increasing such participation or wholly or partly sold them. It has to have the consent of the Federal Ministry of Finance prior to giving his consent and to participate in the Federal Ministry responsible for federal assets. The principles of paragraph 1 sentence 2 shall apply no. 3 and 4, as well as in paragraph 2.
(4) the Federal Ministry of finance and the Federal Ministry responsible for federal assets can waive the exercise of powers under paragraphs 2 and 3.
(5) the Federal Government should participate in on a cooperative only when the liability of the members for the liabilities of the cooperative of that is opposite in advance limited to a certain amount. The participation of the Confederation to a cooperative requires the consent of the Federal Ministry of finance.
(6) the competent Federal Ministry to work towards that chosen at the behest of the Federal Government or appointed members of the supervisory bodies of the company take into account the special interests of the Federal Government in its action.
(7) shares in companies have special meaning and their sale in the budget is not provided, so they may be sold only with the consent of the Bundestag and the Bundesrat, unless an exception is provided for compelling reasons. Is not consent been, the Bundestag and the Bundesrat immediately from the sale shall be informed.
Footnote (+++ section 65: say to the non-application cf. Article 61, paragraph 2, sentence 3 +++) (+++ article 65 paragraph 1: to apply for the German weather service cf. § 5 para 2 DWDG F ab 1996-05-02 +++) section 66 is briefing the Federal a majority participation within the meaning of article 53 of the budgetary law of of principle of, as the competent Ministry that has to ensure that the powers specified in § 54 of the budget principle Act be given to the General Accounting Office.
Footnote (+++ section 66: say to the non-application see § 61 para 2 sentence 3 +++) section 67 is no majority participation within the meaning of article 53 of the budget principle act right of review by agreement, so should the competent Federal Ministry, so far as the interest of the Federal Government requires this for companies, not public limited liability companies, limited partnerships on shares or are cooperatives, ensure that the powers under the sections 53 and 54 of the budget principle Act be given to the Federal Government in the articles of association or in the social contract. In indirect investments, this only applies if participation exceeds the fourth part of the shares and entitled to a company where the Federal Government is alone or together with other authorities by a majority within the meaning of article 53 of the budgetary law of of principle of involved.
Footnote (+++ section 67: say to the non-application cf. Article 61, paragraph 2, sentence 3 +++) § 68 jurisdiction rules (1) which shall exercise rights according to § 53 para 1 of the budget principle Act from the Federal Ministry responsible for participation. With the election or order the examiner pursuant to § 53 para 1 No. 1 of the budget principle Act the competent Federal Ministry exercises the rights of the Federal Government in agreement with the General Accounting Office.
(2) the competent Federal Ministry in consultation with the Federal Ministry of finance, the Federal Ministry for federal assets, and the President of the Federal States a waiver of the exercise of rights of § 53 para 1 of the budget principle Act.
Footnote (+++ § 68: say to the non-application cf. Article 61, paragraph 2, sentence 3 +++) § 69 informing the Federal the competent Federal Ministry will send the Federal period of three months after the main or shareholders, who will receive the annual accounts for the past financial year or to ascertain, 1 the documents, which are available to the Federal Government as a shareholder or partner, 2. reports, which the selected his instigation or appointed members of the monitoring body enclosing all documents available to them about the company available to reimburse 3. the test reports according to § 53 of the budget principle Act and section 67 to re-examine him.
It tells it the result of its examination.
Footnote (+++ section 69: say to the non-application cf. Article 61, paragraph 2, sentence 3 +++) § 69a of the parliamentary scrutiny of federal interests (1) the Federal Government teaches the Bundestag over all fundamental and essential questions of the holdings of the Federal Government at private companies, as well as the participation of management by the Federal Government. Informing includes also the holdings of the Federal Government according to article 112 paragraph 2 (2) information referred to in paragraph 1 is regularly compared to the Panel according to § 3 of the law to the regulation of the debt being the Federal Government. Section 3, paragraph 2, sentence 2 and 3 and paragraph 3 of the Act to the regulation of the debt being the Federal Government shall apply mutatis mutandis. Decision of the Panel, the Committee on Budgets with the briefing is to deal.
(3) as far as fundamental and essential issues referred to in paragraph 1 touch the establishment, purchase, the sale of companies or change to existing investments by the Federal, as well as transfers essential assets, the Panel should be informed promptly referred to in paragraph 2. This shall not affect the provisions of article 65, paragraph 7.
(4) the rights of the Bundestag and its committees remain unaffected.
Part IV payments payments, accounting and financial reporting section 70 payments may only be by funds and paying agencies adopted or provided. The arrangement of payment must be granted by the competent Ministry or the services authorized by him in writing or electronically. The Federal Ministry of finance may allow exceptions.

Section 71 is according to accounting (1) over payments to run the budget or otherwise provided procedure in chronological book. Received commitments and debt of the Federal Government, administered by federal agencies, is to lead according to guidelines of the Federal Ministry of finance book. The Federal Ministry of finance may order the accounting for other management operations.
(2) revenue and expenditure on revenue and expenditure rests (arrears) from previous years, 1 a title is provided for that in the budget for the current financial year, in turn, are in this book, 2. no title is provided for that in the budget of the current fiscal year, are to the book, where they provided would have been in case the estimate in the budget.
(3) paragraph 2 No. 2 appropriately applies unscheduled revenue and expenditure.

§ 72 after years of budget (1) payments, received obligations, debts and other management operations, for which accounting is arranged according to § 71 (1) sentence 3 are booking to book separately to financial years.
(2) all payments with the exception of cases according to paragraphs 3 and 4 are to book in which they are received or have been made for the financial year.
(3) payments, which were due in the fiscal year, however later go or rendered, are to book, as long as the books are not completed in the accounts of the preceding financial year.
(4) for the new fiscal year are to book: 1. proceeds that become due in the new year, but previously enter;
2. expenditure which must be paid in the new financial year, but are paid before because of the timely receipt by the recipient;
3 to be paid in advance service, supply and appropriate remuneration and pensions for the first month of the new fiscal year.
(5) paragraphs 3 and 4 No. 1 do not apply to taxes, fees, other charges, fines, fines and any related costs.
(6) exemptions from paragraphs 2 to 4 can be approved in the budget.

Section 73 is asset accounting, integrated accounting (1) on the assets and liabilities to book or an other proof must be provided. The further regulates the Federal Ministry of finance in agreement with the General Accounting Office.
(2) the accounting of the assets and liabilities is to connect with the accounting of revenue and expenditure.

§ 74 accounting at Federal establishments
(1) Federal establishments, which set up a business plan according to § 26 para 1 sentence 1 and where an accounting is not appropriate according to the paragraphs 71 to 79, have according to the rules of commercial double entry book.
(2) in agreement with the Federal Ministry of finance and the General Accounting Office, the competent Federal Ministry may order that federal enterprises in addition an operating accounting is established if this is appropriate for business reasons.
(3) fiscal year is the financial year. The competent Federal Ministry in consultation with the Federal Ministry of finance may allow exceptions.

§ 75 all bookings are documents required to prove.

§ Completion of the books (1) which are books annually to complete 76. The Federal Ministry of finance determines the date of the financial statements.
(2) after the closing of the books, revenue or expenditure not more for the expired period may be booked.

§ 77 security of cash who granted arrangements within the meaning of section 70 or responsible contributes to them, may be not involved in payments or bookings. The Federal Ministry of finance may allow that the cashier are safe in other ways.

§ 78 unexpected checks for payments or bookings competent bodies are at least a year, unexpectedly to check competent bodies for the management of stocks at least once every two years. The Federal Ministry of finance may allow exceptions.

§ 79 federal funds, administrative provisions (1) will be for all positions within the tasks of the funds for the acceptance and payments for the Federal and perceived outside the Federal Administration of the federal funds, as far as it is not collecting taxes, managed by the financial authority of the country.
(2) the central cashier is at the Federal Ministry of finance. The Federal Ministry of finance may determine that the central cashier at a federal agency of its Division is established.
(3) the federal funds are to be constructed at the federal financial management.
(4) the Federal Ministry of Finance regulates the further 1. on the device, the jurisdiction and the administrative of authorities responsible for payments and bookings of the Federal Government in consultation with the competent Federal Ministry, 2 on the establishment of the books and documents in agreement with the General Accounting Office.
(5) the Federal Ministry of finance may order simplifications for the accounts and the allocation of items generally in agreement with the General Accounting Office. The General Accounting Office may permit simplifications in agreement with the competent Federal Ministry in individual cases.

Section 80 accounting (1) the competent authorities have to create account for each financial year on the basis of the completed books. The Federal Ministry of finance to determine in agreement with the General Accounting Office that Bill is for a different period.
(2) (dropped out) (3) on the basis of the completed books is the Federal Ministry of finance for each budgetary year the revenue and expenditure account and the balance sheet on.

Article 81 the Revenue Division of the revenue and expenditure account (1) in the revenue and expenditure account and spending after the designated order to face the approaches of the budget, taking into account the arrears and the anticipations in § 71.
(2) in the case of the individual titles and accordingly when the final totals are particularly specify: 1 in revenue: a) is revenue, b) the transferred income remains, c) the sum of is revenue and the transferred income remains, d) collect amounts of is revenue, if there is a financial accounting, e) the estimated revenue, f) the remains of revenue carried over from the previous year, g) the sum of estimated revenue and the transferred income remains , h) the excess or Minderbetrag of the sum of letter c compared to the sum of letter g;
2. spending: a) is spending, b) the issue remains to be transferred or anticipations, c) the sum of is spending and the issue remains to be transferred or the anticipations, d) collect amounts of is spending, if there is a financial accounting, e) the estimated expenditure, f) the output remains carried over from the previous year or the anticipations, g) the sum of the estimated expenditure and the transmitted output remains or the anticipated , h) the majority or Minderbetrag of the sum of letter c compared to the sum of letter g, i) the amount of parent - or extraordinary expenditure, as well as the anticipated.
(3) for the respective titles and accordingly for the final totals the amount of the commitments and the debts within the meaning of § 71 paragraph 1 sentence 2 is especially to specify.
(4) in the cases of § 25 para 2, reducing the borrowing requirement is to represent at the same time with proof of income.

§ Completion in the Fund-moderate statements are 82 Kassenmäßiger to prove: 1 a) the sum of is revenue, b) the sum of is spending c) the difference in letter a and letter b (moderate cash income), d) budgetary still unsettled moderate box office year results of earlier years, e) the moderate fund investment result 1(c) and 1(d); 2 a) the sum of is revenue excluding the income from loans from the credit market , the sums drawn from reserves, of income from fund-moderate surpluses and the coins revenue, b) the sum of is spending with the exception of spending to pay off debt on the credit market, the additions to reserves and the spending to cover a moderate cash shortfall, c) borrowing from letter a and letter b.

§ 83 financial statements in the financial statements must be: 1 a) Fund-moderate profit according to § 82 No. 1 letter c, b) moderate Fund total according to § 82 No. 1 letter e;
2. a) from the last year transferred income remains and remnants of output, b) the remains of revenue to be transferred in the following financial year and output remains, c) the difference from letter a and letter b, d) the Technical result from number 1 letter a and number 2 letter c, e) technical total number 1 (b) and paragraph 2 point (b);
3. the amount of the commitments and the debts within the meaning of § 71 paragraph 1 sentence 2.

§ Are 84 final report the cash-based accounts and the financial statements to explain in a report.

§ 85 overviews overviews to the revenue and expenditure account of the revenue and expenditure account shall be attached on 1 parent and unscheduled spending including the anticipations and its justifications, 2. the revenue and expenditure and the level of funds and reserves, 3. annual accounts at Federal establishments, 4. the totals of the requirements adopted pursuant to section 59 according to business areas, 5. not estimated revenue from the sale of assets.

§ 86 capital account in the balance sheet are to prove the inventory of assets and liabilities at the beginning of the budget year, the changes during the financial year and the portfolio at the end of the financial year.

§ 87 accounting of Federal holdings (1) federal enterprises, which provide annual accounts book, according to the rules of commercial double entry, as well as a management report in appropriate application of the provisions of section 264 paragraph 1 sentence 1 of the commercial code on. The competent Federal Ministry may waive the set-up of the management report in agreement with the Federal Ministry of finance. The sections 80 to 85 should be applied insofar as they are compatible with the rules of commercial double entry.
(2) an operating accounting is set up, operating results accounting shall be sent to the Federal Ministry of finance and the General Accounting Office.
Part V article 88 audit tasks the Federal (1) the entire budgetary and economic management of the Federal Government including its funds and companies will be reviewed by the Federal Court of Auditors in accordance with the following provisions.
(2) the Federal Court of Auditors can advise the Bundestag, the Bundesrat, the Federal Government and individual ministries on the basis of auditing experiences. As far as the General Accounting Office advises the Bundestag or the Bundesrat, he taught at the same time the Federal Government.

Article 89 examination (1) the Federal Court of Auditors checks 1 revenue, expenditure, commitments to performance issues, the assets and the debt, 2.
Measures that can affect financially, 3. deposits and advances, 4. the use of the resources of that are assigned to the self management.
(2) the Federal Court of Auditors can at its sole discretion limit the examination and unchecked bills.
Footnote (+++ § 89: to the application see § 55 paragraph 1 sentence 2 EinSiG +++) § 90 content of the examination the examination extends to compliance with the budgetary and economic management rules and principles, in particular whether 1 the budget law and the budget have been met, 2. the revenue and expenditure are substantiated and documented and the revenue and expenditure account and the balance sheet are properly set up , 3. economically and sparingly will proceed, 4 the task with less staff or expenses or otherwise more effectively can be fulfilled.
Footnote (+++ article 90: to the application see § 55 paragraph 1 sentence 2 EinSiG +++) § 91 testing at sites outside the Federal Government
(1) the Federal Court of Auditors is subject to other statutory provision be entitled to check, if they run parts of the Bundeshaushaltsplans 1 or receive compensation for expenses from the Federal, federal funds or assets of the Federal Government manage 2, get 3 of the Federal grants outside the Federal Administration or 4 as legal persons of under private law in which involved the Federal Government including its funds directly or indirectly with majority that are not in the competition, intended wholly or mainly public meet or serve this purpose and get this budget or warranties of the Federation or one of its funds.
These bodies lend funds to third parties, the General Accounting Office also in these can check.
(2) the examination extends to the foreseen and economic management and use. Assistance she can also extend to other budgetary and economic management of the receiver, as far as the Federal Audit Office considers it his exam necessary.
(3) in the case of the granting of credits from budgetary resources as well as the acquisition of guarantees, warranties or other guarantees by the Federal Government, the Federal Audit Office with the participants can check, whether they adequate precautions against disadvantages for the federal or whether the conditions for a settlement of the Federal Government have been.
(4) in the case of legal persons within the meaning of paragraph 1 sentence 1 No. 4 extends the check on the entire budget and economic management. Is the legal person of private law within the meaning of paragraph 1 sentence 1 No. 4 company, is carried out the audit in accordance with commercial principles.

§ 92 check state activity in private companies (1) examining federal is the activity of the Federal companies in a legal form of private law in which the Federal Government directly or indirectly involved, in accordance with commercial principles.
(2) paragraph 1 shall apply accordingly in cooperatives, in which the Federation is a member.
Footnote (+++ § 92: to the application see section 55 paragraph 1 sentence 2 EinSiG +++) § 93 joint examination (1) is responsible for inspecting both the General Accounting Office and a land court, so should be examined together. As far as not article 114 sentence 1 of the basic law which prescribes audit by the General Accounting Office, may 2 the Federal Audit Office by agreement examination papers on the land court transfer. The General Accounting Office cannot accept also papers by the land court by agreement.
(2) the General Accounting Office may by agreement with foreign or over - or international exam authorities transferred individual tests or take over, as well as papers for over - or intergovernmental institutions assume, if it is authorized by international agreements or administrative agreement or by the Federal Government.
Footnote (+++ article 93: to the application see § 55 paragraph 1 sentence 2 EinSiG +++) § 94 time and type of examination (1) the General Accounting Office determined time and kind of examination and can make required local surveys through its representatives.
(2) the General Accounting Office may consult experts.
(3) footnote (+++ § 94: application cf. Article 55 paragraph 1 sentence 2 EinSiG +++) § 95 documents the Federal Audit Office for the performance of his duties is deemed to be necessary, are information disclosure (1) to send him upon request within a certain period or to submit his officers.
(2) the Federal Court of Auditors and his representative are to issue the requested information.
Footnote (+++ section 95: application cf. Article 55 paragraph 1 sentence 2 EinSiG +++) § 96 exam result (1) dividing Federal Audit Office the examination result the competent departments to submit its observations within a period to be determined by him with. He can tell's other services and the Budget Committee of the German Bundestag, as far as it considers that special reasons required.
(2) the General Accounting Office tells the Federal Ministry of finance test results of fundamental or substantial financial importance.
(3) the General Accounting Office is to hear, if the Administration wants to not pursue claims of the Federal Government, which have been discussed in testing releases. He can waive the hearing.
(4) the General Accounting Office may grant access to the test result third parties with information, documents or in any other way, this has finally been determined. The same applies to reports when they were finally advised by the Parliament. To protect of the audit and advisory procedure is not granted access to the files kept to the audit and consulting activities. Sentence 3 also applies to the corresponding files audited bodies.
Footnote (+++ § 96: to the application see section 55 paragraph 1 sentence 2 EinSiG +++) § 97 comments (1) including General Accounting Office the results of the audits, as far as it can be for the discharge of the Federal Government due to the revenue and expenditure account and the balance sheet of importance, each year for the Bundestag and the Bundesrat in comments together, which he directs to the Bundestag, the Federal Council and the Federal Government.
(2) in the comments is in particular to be communicated, 1 whether in the revenue and expenditure account and the balance sheet and the amounts listed in the books are the same and the approved revenue and expenditure duly evidenced, 2. in which cases of importance that for the budgetary and economic management rules and principles have not been observed, what main complaints from the review of the operating companies with legal personality arising 3. , 4. which measures for the future are recommended.
(3) findings about later or earlier financial years can be recorded in the comments.
(4) comments on secret program issues are communicated to the President of the Bundestag and the Bundesrat, as well as the Federal Chancellor and the Federal Ministry of finance.
(5) the General Accounting Office released his remarks except in the cases of paragraph 4 immediately after transmission on the Internet.
Footnote (+++ article 97: application cf. § 55 paragraph 1 sentence 2 EinSiG +++) article 98 prompt to the compensation of the General Accounting Office is the competent authority immediately release, if it considers that a claim is asserted.
Footnote (+++ article 98: to the application see section 55 paragraph 1 sentence 2 EinSiG +++) § 99 matters of special importance matters of special importance the General Accounting Office may inform the Bundestag, the Federal Council and the Federal Government at any time. He reported the Bundestag and the Bundesrat, it shall inform the Federal Government at the same time. The General Accounting Office publishes its reports on matters of special importance immediately after transmission on the Internet.
Footnote (+++ § 99: to the application see section 55 paragraph 1 sentence 2 EinSiG +++) section 100 examination offices the General Accounting Office to prepare, support and supplement its audit work responsibilities for testing by examination offices which are subordinate to its administrative and technical supervision, can. They perform the examination papers in appropriate application of the provisions on the Federal Audit Office according to the instructions of the Federal.
Footnote (+++ section 100: to the application see section 55 paragraph 1 sentence 2 EinSiG +++) § 101 Bill of the Federal is the Bill of the Federal by the Bundestag and the Bundesrat tested, which grant also discharge.

§ 102 informing the Federal (1) is the General Accounting Office to promptly inform if 1 General rules Supreme Federal authorities or explain, which concerned the management of the budget of the Federal Government or affect its revenue and expenditure, 2. the federal budget contact management facilities or federal establishments created, substantially modified or dissolved, 3. constitutes direct holdings of the Federal Government or indirect investments in the sense of article 65 paragraph 3 to companies , substantially modified or abandoned agreements between the Federal Government and any point outside the Federal Government, or between Supreme Federal authorities on the management of federal budget funds be taken 4 be 5 of the Supreme Federal authorities organizational or other measures of considerable financial importance.
(2) rules or explanations are the General Accounting Office on request in paragraph 1 kind referred to even to tell no. 1 if they adopt other bodies of the Federation.
(3) the Federal Court of Auditors can manifest itself at any time to the measures referred to in paragraphs 1 and 2.

§ To hear 103 hearing of the Federal (1) which is Federal Court of Auditors prior to the adoption of administrative rules for the implementation of federal budget rules.
(2) General Service instructions on the management of funds and paying agencies concerning the accounts and evidence of assets include the administrative provisions within the meaning of paragraph 1.
(3) before the decision on the adoption or amendment of provisions on the co-ordination including invoice verification for parent - or Interstate facilities, which is a member the Federal Republic of Germany, the competent Federal Ministry to hear the General Accounting Office.

§ 104 examination of legal entities of private law
(1) the Federal Court of Auditors checks the budgetary and economic management of the legal persons of under private law, grants get 1 on the basis of a law by the federal or a guarantee obligation of the Federal Government is legally justified or 2 they solely or mainly maintained by the Federal Government or a person appointed by the federal or 3rd with the Federal Audit Office review it is agreed or 4. they are not companies and an examination by him is provided in its statutes with the consent of the Federal.
(2) paragraph 1 shall apply to the trust assets that is managed by the Federal Government.
(3) the Federal Government by winning a company in which he is not involved, as the fourth part is entitled to, so the General Accounting Office concluding and Managing Director affiliated checks to see whether the interests of the Covenant were respected according to the existing provisions.
Part VI federal legal persons under public law § 105 principle (1) Federal legal persons governed by public law the paragraphs 106 to 110, apply 1 2 the sections 1 to 87 according to, if not by law or on the basis of an act otherwise is intended.
(2) for federal legal persons of governed by public law the competent Federal Ministry in consultation with the Federal Ministry of finance and the General Accounting Office may allow exceptions to the provisions referred to in paragraph 1 if there is no significant financial interest of the Federal Government.

Section 106 budget (1) the institution of a federal legal person of governed by public law appointed to the Management Board has to determine a budget before each fiscal year. It must contain all revenues to be expected in the fiscal year, is expected to be paid expenses and expected to need commitment appropriations and to balance revenue and expenditure. In the budget only the expenditure and commitment appropriations should be set, which are necessary for the fulfilment of the tasks of the legal person.
(2) the legal person in addition to the body appointed to the Board of management has a special decision-making body that to decide to agree or to monitor the management has on important management matters, so this has to determine the budget. The body appointed to the Board of management has the design to present the decision-making body.

Section 107 is entitled to charge levies or contributions by its members levies, contributions the Federal legal person of under public law, the amount of contributions or the contributions for the new financial year together with the determination of the budget is to be set.

Section 108 of the budget the budget and setting the levies or contributions approval federal legal persons under public law, the approval of the competent Federal Ministry. Fixing the contributions or premiums required also the approval of the Federal Ministry of finance. The budget and the decision on the fixing of levies or contributions are to provide the competent Federal Ministry not later than one month before the start of the financial year. The budget and the decision may apply only at the same time.

§ 109 has the body appointed to the management of federal legal entity of governed by public law to prepare an invoice accounting, inspection, discharge (1) after the end of the financial year.
(2) the accounting and budgetary and economic management of the Federal legal person of governed by public law are without prejudice to the examination by the Federal Audit Office according to § 111, to check positions determined by law or the statutes. The Statute provision concerning the conduct of the examination requires the approval of the competent Federal Ministry in consultation with the Federal Ministry of finance and the General Accounting Office. The results of the audit are to submit the General Accounting Office. He can admit that the examination is limited.
(3) the discharge granted to the competent Federal Ministry in consultation with the Federal Ministry of finance. There is a special decision-making body, is whether discharge; the relief is required then the approval of the competent Federal Ministry and the Ministry of finance.

Section 110 management plan federal legal persons of governed by public law, where economies is not appropriate according to revenue and expenditure of the budget, have to prepare a business plan. Book according to the rules of commercial double entry, set up a financial statements and a management report in appropriate application of the provisions of section 264 paragraph 1 sentence 1 of the commercial code.

Section 111 audit by the General Accounting Office (1) the Federal Audit Office examines the budgetary and economic management of the federal public law legal persons. The sections 89 to 100, 102 and 103 shall apply accordingly.
(2) for federal legal persons of governed by public law the competent Federal Ministry in consultation with the Federal Ministry of finance and the General Accounting Office may allow derogations from paragraph 1 if there is no significant financial interest of the Federal Government. The exceptions approved under previous law shall remain unaffected.

§ 112 applies special arrangements (1) on the federal support of the statutory health insurance, the social long-term care insurance, the statutory accident insurance and the statutory pension insurance including the retirement of farmers only section 111, and only then, if they receive grants on the basis of a federal law by the Federal Government or a federal guarantee is legally justified. On the associations and working groups of the institution referred to in sentence 1 is to apply irrespective of their legal form of § 111 if members of these associations and working groups are subject to review by the General Accounting Office. The provisions of this Act do not apply to other associations in the field of social security.
(2) to companies in the form of a federal legal person of governed by public law are regardless of the amount of the participation of the Confederation of article 65, paragraph 1 No. 3 and 4 and paragraph 2, 3 and 4, article 68, paragraph 1 and § 69, immediately apply section 111. For companies in the form of a legal person in private law, where the companies referred to in sentence 1 are directly or indirectly involved majority, the §§ 53 and 54 of the budget principle Act and sections 65 to 69 shall apply mutatis mutandis.
Part VII fund under section 113 are principle to fund of the Federal Government to apply the parts I to IV, VIII and IX of this act according to, if not by law or on the basis of a law is something else. The Bundesrechnungshof examines the budgetary and economic management of the Special Fund, part V of this Act apply mutatis mutandis.
Footnote (+++ § 113: application cf. § 5 para 1 sentence 3 KInvFErrG +++) part VIII § 114 discharge discharge (1) that has Federal Ministry of Finance Bill to the Bundestag and the Bundesrat on all revenue and expenditure as well as the assets and liabilities during the next financial year to relieve the Federal Government (article 114 para 1 of the Basic Law). The General Accounting Office reported immediately the Bundestag, the Federal Council and the Federal Government.
(2) the Bundestag determines the essential facts, taking into account the opinion of the Federal Council and decide on remedial actions.
(3) at the General Accounting Office, individual facts for further education can be referred back.
(4) the Bundestag determines an appointment to the Federal Government on the measures has to report to the Bundestag and the Bundesrat. As far as measures have not led to the desired success, Bundestag or Federal Council can take up the facts.
(5) the Bundestag or the Bundesrat can expressly disapprove of certain facts.
Part IX transitional and final provisions § 115 public service or Office conditions are provisions of this Act for civil servants on other public service or Office conditions apply mutatis mutandis. section 48 does not apply to the appeal to a judge of a Federal Court.

Section 116 final decision (1) the Federal Ministry of finance decides in cases of § 37 para 1 final. As far as this Act in other cases contains powers of the Federal Ministry of finance, the competent Federal Minister about the measures of the Federal Ministry of finance may obtain the decision of the Federal Government; the Federal Government decides on behalf of the Federal Ministry of finance definitively. Decides the Federal Government against or without the voice of the Federal Minister of finance, as a right of objection is to him. The further regulates the rules of procedure of the Federal Government.
(2) the consent of the Ministry of Finance there is no need for once, if immediate action to stave off an imminent danger threatening the Federal Government is required, does not exceed the amount provided by the plight and the consent cannot be obtained in a timely manner. To the measures taken, the approval of the Federal Ministry of finance is to obtain immediately.

§ 117 Berlin clause
This law applies in accordance with § 13 ABS. 1 of the third of transfer Act of January 4, 1952 (Bundesgesetzbl. I p. 1) also in the Federal State of Berlin.

Entry into force of § 118 - section 119 (1) this Act enters into force on January 1, 1970.
(2) ... In addition, be those rules of override other laws, which do not comply with the provisions of this Act.
(3) unless repealed provisions reference is made in other laws on which according to paragraph 2, be replaced by the provisions of this Act.
(4) (5)