Federal Budget Rules

Original Language Title: Bundeshaushaltsordnung

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Federal Budget Order (BHO)

Non-official table of contents

BHO

Date of issue: 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. I p. 2395) "

:Last modified by Art. 2 G v. 15.7.2013 I 2395

For details, see Notes

Footnote

(+ + + Text credits: 14.7.1980 + + +)
(+ + +) 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 will be separated for one or two financial years, after years, before the beginning of the first financial year by the Budget Law noted. The budget law only announces the entire plan (Section 13 (4)). Non-official table of contents

Section 2 Mean of the budget

The budget is used to identify and cover the financial needs that are needed to meet the requirements of the budget. of the Federal Government's tasks in the period of approval is likely to be necessary. 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. Non-official table of contents

§ 3 Effects of the budget

(1) The budget authorizes the administration, expenditure and obligations shall be taken.(2) The budget shall neither justify nor abolic claims or liabilities. Non-official table of contents

§ 4 financial year

accounting year (financial year) is the calendar year. The Federal Ministry of Finance can determine something else for individual areas. Non-official table of contents

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

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

§ 6 Need for expenditure and commitment appropriations

When the budget is drawn up and implemented, only to take account of expenditure and the appropriations for the implementation of expenditure commitments in future years (commitment appropriations) necessary for the performance of the tasks of the Confederation. Non-official table of contents

§ 7 Economic efficiency and economy, cost and benefit account

(1) When the The budget should be based on the principles of economy and economy. These principles oblige the Commission to examine the extent to which economic activities serving public or public purposes can be carried out by outsourcing and de-nationalisation or privatisation.(2) adequate economic investigations shall be carried out in respect of all financial measures. Account shall also be taken of the risk distribution associated with the measures. In appropriate cases, private providers should be given the opportunity to state whether and to what extent they cannot perform 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. Non-official table of contents

§ 8 Overall coverage principle

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. Non-official table of contents

§ 9 Budget Officer

(1) For each department that manages revenue or expenses, a to appoint a representative for the budget, provided that the head of the department does not carry out this task itself. The officer shall be immediately placed under the authority of the Head of the Service.(2) The representative shall be responsible for drawing up the documents relating to the financial programming and documents relating to the draft budget (estimates) and to the implementation 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. Non-official table of contents

§ 10 Information of the Bundestag and the Federal Council

Germany (1) The Federal Government deals with its legislative proposals, including an overview of the impact on the budget and financial programming of the Federation, of the Länder, of the contracts to be provided under Article 59 (2) of the Basic Law and the draft regulations and directives of the European Communities. and the communes (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. The 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 assistance to the members of the Bundestag who intend to submit an application for an entry-in or issue-raising request in the determination of the financial implications. Non-official table of contents

§ 10a Non-secrecy matters

(1) In the case of expenditure that is kept secret, the Budget shall determine that the audit shall be carried out by the Federal Court of Auditors pursuant to § 19, first sentence, No. 1 or No. 2 of the Federal Court of Auditors.(2) For compelling reasons of secret protection, the Bundestag may, in exceptional cases, authorise the granting of expenditure to be managed according to economic plans to be kept secret, in the case of the budgetary lawmaking procedure, from the approval of the Make economic plans dependent on a panel of members of the Committee on Budgets (trust body), which the Bundestag, in appropriate application of Section 2 of the Law on Parliamentary Control of Intelligence, of the Federal Republic of Germany July 2009 (BGBl. 2346), for the duration of the parliamentary term. As far as his 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 the 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 participate in the meetings of the Confidence Body. This shall also apply to the members of the Parliamentary Control Panel at meetings to advise on the economic plans of the services and their implementation.(3) In the cases referred to in paragraph 2, the Federal Court of Auditors shall examine the Federal Audit Office Act in accordance with Section 19 Sentence 1 No. 1 and shall inform the trust body, the Parliamentary Supervisory Body and the competent top federal authority and the Federal Ministry of Justice. the financial statements on the outcome of its audit of the annual accounts and of the budgetary and economic management. The President of the Federal Council shall be informed on request by the competent top federal authority. Section 97 (4) remains unaffected.

Part II
Budget lineup

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§ 11 completeness and entity, due principle

(1) A budget shall be drawn up for each financial year.(2) The budget contains all revenue to be expected in the financial year
1.
,
2.
likely to be output and
3.
expected Commitment appropriations.
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§ 12 Period of validity of the budgets

(1) The budget can be used for two Financial years, separated after years.(2) The budget may be divided into an administrative budget and a financial budget; both may be drawn up for two financial years, separated by years. The approval periods for both households may start in successive financial years.(3) If the budget is broken down into an administrative budget and a financial budget, the administrative budget shall contain
1.
the expected administrative revenue,
2.
the administrative expenses expected to be (Personnel expenditure and administrative expenditure),
3.
the expected commitment appropriations for the performance of administrative expenditure.
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§ 13 Individual plans, overall plan, grouping plan

(1) The budget consists 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 commitment appropriations. The individual plans shall be divided into chapters and titles. The division into titles is governed by administrative provisions on the grouping of revenue and expenditure of the budget by type (grouping plan). (3) The grouping plan shall be at least separate in the grouping plan
1.
in revenue: taxes, administrative revenue, asset divestment revenue, Loan reflows, allocations and grants, receipts from loans, which do not include loans to maintain regular cash management (cash gain credit), borrowed from reserves, coin receipts;
2.
in terms of expenditure: staff expenditure, administrative expenditure, interest-rate spending, grants to local authorities, subsidies to companies, amortization expenses, debt relief, Delivery of reserves, expenditure on investment. Expenditure on investment is the expenditure for
a)
Construction measures, unless they are military assets
b)
the acquisition of movable property, in so far as it is not budgeted as an administrative expenditure, or in so far as it is not expenditure relating to: military procurements,
c)
the acquisition of immovable property,
d)
Acquisition of participations and other capital assets, of claims and shares in companies, of securities and of the raising of the capital of enterprises,
e)
Loans,
f)
use from warranties,
g)
Assignments and grants to finance expenses for the purposes specified in points (a) to (f).
(4) The overall plan contains
1.
a summary of the revenue, expenditure, and commitment appropriations of the individual plans (Budget overview),
2.
a calculation of the under the law for the execution of Article 115 of the Basic Law of 10. August 2009 (BGBl. 2702, 2704) in the applicable version of the loan,
3.
a calculation of the financial balance (financial statement). The net financial balance 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 expenditure on debt repayment on the credit market, the supply of reserves and expenditure to cover a cash shortfall, on the other hand,
4.
a representation of revenue from credits and redemption expenses (credit finance plan).
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§ 14 budget overviews, function plan

(1) The budget has the following assets:
1.
Reviews of revenue and output
a)
in a grouping by specific types (grouping overview),
b)
in a breakdown by specific roles (function overview),
c)
in a summary in accordance with point (a) and (b) (household cross-section)
2.
an overview of the revenue and expenditure of revenue and expenditure Posts;
3.
An overview of the posts of officials and the posts of employees and workers.
The annexes are the draft budget shall be attached.(2) The functional overview shall be based on administrative provisions on the breakdown of revenue and expenditure of the budget by task (functional plan). Non-official table of contents

§ 15 Gross embezzled, self-management agent

(1) The revenue and expenditure are in full and separate to 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 ancessual costs and ancessionary earnings in the case of acquisitions or disposal operations. In the cases of the third sentence, the calculation of the estimated amount shall be annexed to the budget or shall be included in the remarks.(2) expenditure may be allocated for self-management, if this is to promote economical management. 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. Non-official table of contents

§ 16 Commitment appropriations

The commitment appropriations are separate for each expenditure. . Where commitments can be made at the expense of several financial years, the annual amounts shall be indicated in the budget. Non-official table of contents

§ 17 Individual embezzling, explanations, posts

(1) The revenue is based on the reason, the expenses, and to set the commitment appropriations separately for the purposes of the purposes and, where necessary, to explain them. Explanations may be declared binding.(2) In the case of expenditure relating to a measure extending over a period of several years, the estimated total cost of the first estimate in the budget and, in the case of each subsequent assessment, the financial management shall also be shown.(3) Assigned revenue and the related expenditure shall be identified.(4) For the same purpose, expenditure and commitment appropriations shall not be estimated at different titles.(5) Plan posts shall be entered in the budget in accordance with grades and official designations. 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 posts as posts shall be shown in the Explanatory Notes. Non-official table of contents

§ 18 Credits to credit

(1) Revenue from loans to cover expenses may only be used up to the level of the following are entered in the budget for the implementation of Article 115 of the Basic Law in the applicable version.(2) The budget law determines the amount of credit granted by the Federal Ministry of Finance to
1.
to cover output,
2.
to maintain a regular cash flow (cash 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 is 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 for the second next year is not announced in time, until the announcement of this budget law. 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. Non-official table of contents

§ 19 Transferability

(1) Expenditure on investments and expenses from assigned revenue is transferable. Other expenditure may be declared transferable in the budget if it promotes its economic and economical use.(2) In order to cover expenditure to be transferred (expenditure leftists), 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 a reduction in the amount of the expenditure incurred in the case of cash in the the next financial year. Non-official table of contents

§ 20 Capabilities

(1) Capable within the same chapter
1.
counteracting expenses for employees ' pay and wages,
2.
one-sided
a)
the editions for references officials in favour of remuneration of employees and wages of workers,
b)
expenditure on assistance in favour of expenditure incurred by the Aid.
(2) In the budget, expenditure and commitment appropriations may be declared mutually or unilaterally for each other, if there is an administrative or factual relationship or if a economic and economical use.(3) expenditure and commitment appropriations, which are estimated without further indication of the intended use, shall not be declared eligible. Non-official table of contents

§ 21 Departure and conversion notes

(1) Expenditure and posts are to be described as being eliminated in the future, insofar as they are in the following financial years is not expected to be needed any longer.(2) Plants shall be considered to be in the future to be converted to the extent that they are likely to be converted into posts of a lower grade or in posts for employees or workers in the following financial years. Non-official table of contents

§ 22 lockout

Expenditure that has not yet been made or is not charged to the loads for particular reasons Commitments are to be described in the budget as locked. 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 means of a blocking note. Non-official table of contents

§ 23 donations

Expenditure and commitment appropriations for services outside the federal administration to the Fulfilment of certain purposes (grants) may only be estimated if the Federal Government has a significant interest in the fulfilment by such bodies, which cannot be satisfied or not satisfied in the necessary extent without the donations. Non-official table of contents

§ 24 Construction measures, larger procurements, larger development projects

(1) Expenditure and commitment appropriations for Construction measures may not be estimated until such plans, cost investigations and explanations are available, including the type of execution, the cost of the construction, the basic value and the facilities, and the financing and the financing provided for and the Schedule can be seen. 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 only be estimated when planning and estimates of costs and costing are available. The second sentence of paragraph 1 shall apply accordingly.(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, from a subsequent assessment, a disadvantage would be raised by the Federal Government. 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) Paragraphs 1 to 3 shall apply mutaly to individually estimated expenditure and commitment appropriations for grants 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 excess or the amount of the shortfall is the difference between the actual the receipts received (actual receipts) and the expenditure actually incurred (actual expenditure). (2) A surplus is to be used, in particular, to reduce the borrowing requirement or to repay debts, or to the economic recovery reserve shall be supplied. 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 (Bundesgesetzbl. I p. 582) shall remain unaffected.(3) A shortfall shall be entered in the budget for the second next financial 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. Non-official table of contents

§ 26 Federal enterprises, special assets, beneficiaries

(1) Bundesbetriebe have to draw up an economic plan if: the revenue and expenditure of the budget is not appropriate. 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. Posts shall be entered in the budget in accordance with grades and official designations.(2) In the case of special assets, only the deliveries or the deliveries shall be entered in the budget. The revenue, expenditure and commitment appropriations of the special assets shall be accompanied by overviews of the budget as annexes or included in the remarks.(3) About the revenue and expenditure of
1.
Legal persons under public law, the federal government are to be maintained in whole or in part, and
2.
entities outside the federal administration, which the federal government grants grants to cover the entire expenditure or a non- ,
shall be accompanied by overviews of the budget as annexes or included in the remarks. The Federal Ministry of Finance may allow exceptions. Non-official table of contents

§ 27 Estimates

(1) The estimates are provided by the Section responsible for the Section of the Federal Ministry of Education and Research. To send finance to the date to be determined by the Commission. The Federal Ministry of Finance may request that the preliminary proposals 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. Non-official table of contents

§ 28 Establiting of the draft budget

(1) The Federal Ministry of Finance examines the estimates and puts forward the draft budget. It may alter the estimates after consultation with the bodies 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, it shall be entitled to an opposition. The rules of procedure of the Federal Government.(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 Audit Office shall be communicated by the Federal Ministry of Finance to the extent that: the amendments have not been approved. Non-official table of contents

§ 29 Decision on the draft budget

(1) The draft budget law will be drafted with the draft budget Budget approved by the Federal Government.(2) Revenue, expenditure, commitment appropriations and endorsements which the Federal Ministry of Finance has not included in the draft budget shall be subject to the decision of the competent Federal Minister for the decision of the Federal Government, if it is a matter of fundamental or significant financial significance. 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. The rules of procedure of the Federal Government.(3) The draft budget has been diverted from the estimates of the Federal President and the presidents of the Bundestag, the Bundesrat, the Federal Constitutional Court and the Federal Court of Auditors, and the amendment has not been approved. The parts on which no agreement has been reached shall be annexed to the draft budget unchanged. Non-official table of contents

§ 30 Prelatist

The draft budget law is in the draft budget before the beginning of the financial year to the Federal Council and to submit it to the Bundestag, as a rule no later than the first part-session of the Bundestag after the first session of the Bundestag. September. Non-official table of contents

§ 31 Financial report

The Federal Ministry of Finance has a draft budget law and budget Report on the state and expected development of the financial sector also in the context of macroeconomic development. Non-official table of contents

§ 32 Contributions to the draft budget

To additions to the draft budget law and budget Parts I and II shall be applied accordingly. Non-official table of contents

§ 33 Supplementary Budget Laws

On supplements to the Budget Law and to the budget, Parts I and II are shall apply accordingly. The draft is to be submitted by the end of the financial year.

Part III
Implementation of the budget

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§ 34 Collection of revenue, management of expenditure

(1) Revenue is to be collected in 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 issuing means shall be managed in such a way that they are sufficient to cover all expenditure covered by the individual purpose.(3) Paragraph 2 shall apply mutatily to the use of commitment appropriations. Non-official table of contents

§ 35 Bruttonachweis, solitary proof

(1) All revenue and expenses are with their full amount for this purpose. , unless otherwise indicated in the second sentence of Article 15 (1) and (3).(2) For the same purpose, expenditure from different titles may only be provided in so far as the budget allows it. The same applies to the use of commitment appropriations. Unofficial table of contents

§ 36 Waiver of the lock

Only with prior consent (consent) of the Federal Ministry of Finance expenditure incurred as blocked by law or in the budget and commitments to the performance of such expenditure shall be made. In the cases of § 22 sentence 3, the Federal Ministry of Finance has to obtain the consent of the Bundestag. Non-official table of contents

§ 37 Overscheduled and non-scheduled issues

(1) Overscheduled and non-scheduled expenses are 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 are to be fulfilled. § 8 of the Law on the Promotion of Stability and Growth of the Economy remains unaffected.(2) Paragraph 1 shall also apply to measures which may result in commitments to the Confederation for which expenditure in the budget is not budgeted.(3) Over-and out-of-plan expenditure shall be compensated for by savings in other expenditure in the same section.(4) On-and out-of-schedule expenses shall be communicated to the Bundestag and the Bundesrat every quarter, in cases of fundamental or significant financial significance, without delay.(5) expenditure which is estimated without specifying the intended use shall not be exceeded.(6) In the case of transferable expenditure (operations), additional expenditure shall be set out under the conditions set out in the first and second sentences of paragraph 1 on the next year's authorization for the same purpose. The Federal Ministry of Finance may allow exceptions.

footnote

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

§ 38 Commitment appropriations

(1) Measures to be taken by the Federal Government for the performance of expenditure in future financial years shall be permitted only if the budget is authorised 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 authorisation which is overscheduled or out of schedule does not exceed a sum to be determined in the budget law or if legal obligations are are to be met.(2) The use of commitment appropriations shall be subject to the consent of the Federal Ministry of Finance if
1.
from the information specified in § 16 to be significantly deviated or
2.
in the cases of § 16 The
Ministry of Finance may waive its powers on the basis of its powers.(3) The Federal Ministry of Finance shall be informed of the commencement and conduct of negotiations in the case of measures referred to in paragraph 1, of fundamental or significant financial importance.(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 Federal Ministry of Finance is responsible for further details.(5) Paragraphs 1 to 4 shall not be applied to contracts within the meaning of the first sentence of Article 59 (2) of the Basic Law. Unofficial Table Of Contents

§ 39 Warranties, Credit balances

(1) The assumption of guarantees, guarantees, or other warranties that may be granted Expenditure in future financial years can lead to an authorisation by federal law, which is determined by the amount.(2) Credit commitments as well as the assumption of guarantees, guarantees or other warranties require the consent of the Federal Ministry of Finance. It is to be involved in the negotiations. It can dispense with its powers.(3) In the case of measures referred to in paragraph 2, the competent services shall require that they or their agents may at any time check with the parties concerned,
1.
whether the credit usage or its fulfillment requirements are or have been advanced,
2.
whether in the event of acceptance of a guarantee, the federal government may be eligible or the conditions for such a claim are or have been fulfilled.
The condition of an examination law may, exceptionally, include: Consent of the Federal Ministry of Finance to be dissent. Non-official table of contents

§ 40 Other measures of financial importance

(1) The adoption of laws, regulations and administrative provisions, the 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, require the consent of the Federal Ministry of Finance if these regulations are to be May result in revenue reductions or 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 importance if they may result in revenue reductions in the current financial year or in future financial years.(2) Paragraph 1, first sentence, shall be applied to the participation of the Federal Government in measures taken by national or intergovernmental bodies. Non-official table of contents

§ 41 Household lock

If the development of the revenue or output requires it, the The Federal Ministry of Finance, in consultation with the competent Federal Ministry, shall make it dependent on its consent, whether commitments are entered into or expenses are incurred. Non-official table of contents

§ 42 Economic policy-related additional issues

In the case of templates, which are referred to by the Bundestag and the Bundesrat pursuant to Section 8 (1) of the law for the promotion of stability and growth of the economy, the Bundestag can cut spending. Non-official table of contents

§ 43 Casuals, resources

(1) The Federal Ministry of Finance is authorized to use the available information Cash register means the competent authorities to allow the necessary disbursements to be made up to the amount of a certain amount in their business unit within a specified period of time (resources). (2) The Federal Ministry of Finance is not intended to immediately require cash register means to be available at the disposal of the cash desk. Non-official table of contents

§ 44 donations, management of funds or assets

(1) grants may only be used under the conditions § 23 shall be granted. 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) If federal funds or property of the Federal Government are to be administered by bodies outside the Federal Administration, paragraph 1 shall apply accordingly.(3) Legal persons of private law may, with their consent, be given the power to exercise administrative tasks in the field of grants in their own name and in the forms of action of public law if they are To ensure that the tasks assigned to them are fulfilled in a proper way, and that the public interest is 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 may delegate the supervision to subordinate authorities. Nonofficial table of contents

§ 44a

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§ 45 factual and time-binding

(1) expenditure and commitment appropriations may only be provided for the purpose specified in the budget, insofar as and as long as it continues, and only by the end of the financial year or to be used. Unused commitment appropriations shall apply if the budget law is not promulgated in time for the next financial year, pending the promulgating of this budget law.(2) In the case of transferable expenditure, expenditure items may be formed which 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. In individual cases, the Federal Ministry of Finance may allow exceptions.(3) The use of expenditure items shall be subject to the consent of the Federal Ministry of Finance; consent may be granted only if, in the same or in another section, expenditure is equal to the end of the current (4) The Federal Ministry of Finance may, in particularly well-founded cases, carry out the transferability of expenditure. , to the extent that expenditure is to be paid in respect of already approved measures in the next financial year. Non-official table of contents

§ 46 Coverage

Eligible expenses, as long as they are available, may be eligible for cover in accordance with § 20 (1) or Cover notes are used in favor of another edition. Non-official table of contents

§ 47 Abolition and compile notices

(1) Expenditure which the budget is entitled to be the future of the budget shall not exceed: the date on which the condition for the removal of the budget, referred to in the budget, is met, no longer has it. The same applies to planning points.(2) If a planning point is designated without further information in the future, the next vacant post office of the same grade shall not be re-occupied for officials of the same subject.(3) Where a post is designated to be transformed in the future without determining the conditions, the next vacancy shall be deemed to be the same grade for officials of the same subject at the time of the release of the same grade , which is indicated in the conversion note.(4) The provisions of paragraphs 1 to 3 shall apply in the case of employees and workers. Non-official table of contents

§ 48 Cessation and dismise of officials

Recruitment and dismise of officials in the Federal Service require the Consent of the Federal Ministry of Finance if the applicant has exceeded a life age to be determined by the Federal Ministry of Finance. Non-official table of contents

§ 49 Instruction to a post office

(1) An office may only be placed in an Occupied Planning Office together with the briefing. (c)(2) Anyone who is promoted as a civil servant may be admitted to the appropriate post-office post at that time, with effect from the first of the month in which his appointment has become effective. 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. Non-official table of contents

§ 50 Implementation of funds and posts

(1) The Federal Government can implement funds and posts when tasks are carried out by of administration to another administration. A decision of the federal government does not need to be reached if the federal ministries involved and the Federal Ministry of Finance agree on the implementation.(2) With the consent of the Federal Ministry of Finance, a planning agency may be implemented in another administration if there is an unforeseen and unremittingly urgent need for personnel. The next budget shall be determined on the basis of the further whereabout of the post.(3) In the case of secondment, with the consent of the Federal Ministry of Finance, the staff expenditure for seconded officials can be repaid from the administrative administration until the next budget law is announced.(4) The provisions of paragraphs 1 to 3 shall apply to appropriations and to posts of employees and workers.(5) For officials who are employed by a representative of the Federal Government abroad, the Federal Ministry of Finance may create a vacancy for a period of not more than six months in exceptional cases of exceptional circumstances. Non-official table of contents

§ 51 Special staff expenditure

Personnel expenses that are not based on law or collective agreement may only be provided , if output means are made available for this purpose. Non-official table of contents

§ 52 benefits and benefits in kind

Use and benefits in kind may only be used by members of the public service against an adequate level of Remuneration shall be granted unless otherwise provided for 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 service apartments. The general budget shall be issued in the budget except in the service housing for employees and manual workers. Non-official table of contents

§ 53 Bilness benefits

Benefits for reasons of equity may only be granted if it has been issued for this purpose shall be made available in particular. Non-official table of contents

§ 54 Building measures, larger procurements, major development projects

(1) Construction measures may only be started if: Detailed design drawings and cost calculations shall be 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 shall be subject to the consent of the Federal Ministry of Finance.(2) Larger procurements and major development projects shall be based on sufficient documentation. The second sentence of paragraph 1 shall apply accordingly. Non-official table of contents

§ 55 Public invitation to tender

(1) The conclusion of contracts for deliveries and services must be a public If the nature of the business or special circumstances does not justify an exception, call for tenders.(2) The conclusion of contracts shall be followed in accordance with uniform directives. Non-official table of contents

§ 56 Prebenefits

(1) Before receipt of the consideration, federal services may only be agreed upon or effected if: this is generally customary or justified by special circumstances.(2) If payments are paid before due date to the Federal Government, an appropriate deduction may be granted in accordance with the guidelines of the Federal Ministry of Finance. Non-official table of contents

§ 57 Contract with public service members

Between members of the public service and their Contracts may only be concluded 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. Non-official table of contents

§ 58 Change of contracts, comparisons

(1) The competent federal ministry may be style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
The federal disadvantage contracts only in exceptionally well-founded exceptional cases, or change,
2.
make a comparison only if this is appropriate and economical for the federal government.
The competent Federal Ministry can exercise its powers transfer.(2) The measures referred to in paragraph 1 shall be subject to the consent of the Federal Ministry of Finance, insofar as it does not dispense with it. Non-official table of contents

§ 59 Change of claims

(1) The competent federal ministry is entitled to claim only
1.
hours if immediate recovery would be associated with significant hardship for the claimant, and the claim is not endangered by the stunction. The deferment shall be granted against a reasonable interest rate and, as a rule, only against a security benefit,
2.
if it is established that the confiscation is not If the cost of the collection is disproportionate to the amount of the claim,
3.
, if the confiscation by location of the individual case is the claims opponent would be of particular hardship. The same applies to the reimbursement or settlement of amounts paid and for the release of collateral.
The competent Federal Ministry may delegate its powers.(2) The measures referred to in paragraph 1 shall be subject to the consent of the Federal Ministry of Finance, insofar as it does not dispense with it.(3) Other provisions in legislation shall remain unaffected. Non-official table of contents

§ 60 Advances, depositories

(1) An issue may be booked as an advance only if the obligation to perform the performance is although it is fixed, the issue cannot be definitively 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 made as long as it 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 depositary. Non-official table of contents

§ 61 Internal accounts

(1) Within the Federal Administration, assets may be used for purposes other than those for which: that they have been procured shall be made only against 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. There is no compensation for compensation between departments.(2) Paragraph 1 shall not apply if the value of the property to be delivered or the expenses to be reimbured does not exceed a certain amount to be determined by the Federal Ministry of Finance or the Federal Ministry of Finance Permit further exemptions.(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. Other arrangements may be made by way of the administrative arrangement to the extent that they are urgently needed on the grounds of administrative simplification.(4) Paragraphs 1 to 3 shall apply mutaly to the use of property. Non-official table of contents

§ 62 Cash Reinforcement Reserve

To maintain a regular cash flow economy without using By means of the regular supply of household funds, a cash gain reserve is to be collected at the Deutsche Bundesbank (German Federal Bank) by means of a regular supply of household funds. Non-official table of contents

§ 63 Acquisition and disposal of assets

(1) Assets are to be acquired only to the extent that they are To fulfill the tasks of the Federal Government in the foreseeable future.(2) Assets may only be sold if they are not required for the performance of the tasks of the Federal Government in the foreseeable future. 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) Paragraphs 2 and 3 shall apply mutas to the release of the use of a property. Non-official table of contents

§ 64 plots of land

(1) Bundestreasury pieces may only be used with the consent of the Federal Ministry of Finance and the the Federal Ministry of Finance is to be sold; the Federal Ministries can waive their participation.(2) If land is of significant value or special significance and if the sale is not provided for in the budget, it may only be sold with the consent of the Bundestag and the Federal Council, unless, for compelling reasons, a The exception to this is provided. If the consent has not been obtained, the Bundestag and the Bundesrat shall be informed immediately of the divestment.(3) A value determination shall be established for land to be acquired or to be divested.(4) Dingliche rights may only be ordered against an appropriate fee on federal property. 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, basic and pension liabilities can be accepted on the basis of the purchase price without the conditions of section 38 (1). Non-official table of contents

§ 65 Participation in private-sector companies

(1) The federal government shall, except in the cases referred to in paragraph 5, be referred to the Establishment of a company in a legal form of private law or in an existing company in such a legal form only if
1.
a key interest of the federal government and the intended purpose cannot be achieved better and more economically in other ways,
2.
the federation's deposit obligation is limited to a certain amount,
3.
the federal government appropriate influence, in particular on the Supervisory Board or in an appropriate monitoring body,
4.
is ensured that the annual accounts and the management report, where no further legal provisions apply or are contrary to other statutory provisions, in appropriate application of the provisions of the Third Book of the Commercial Code for large corporations established and audited
(2) The Federal Ministry responsible has to obtain the consent of the Federal Ministry of Finance and to take part in the Federal Ministry's competent federal ministry before the federal government acquires shares in a company, increases his or her participation, or wholly or partly divans it. 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 aim to ensure that an undertaking in which the Federal Government is directly or indirectly involved by a majority of the shares, only with its consent, shall be entitled to a participation of more than the fourth part of the shares of another The company acquires, increases or wholly or partially divys such a holding. 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 set out in paragraphs 1 (3) and (4) and the second sentence of paragraph 2 shall apply accordingly.(4) The Federal Ministry of Finance and the Federal Ministry for Economic Affairs may waive the exercise of the powers under 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 Government's participation in a cooperative requires the consent of the Federal Ministry of Finance.(6) The competent Federal Ministry shall ensure that the members of the supervisory bodies of the companies elected or dispatched at the initiative of the Federal Government also take into account the special interests of the Federation in their activities.(7) If shares in a company are of special importance and if their disposal in the budget is not provided for, they may only be sold with the consent of the Bundestag and the Federal Council, unless an exception is made for compelling reasons. is available. If the consent has not been obtained, the Bundestag and the Bundesrat shall be informed as soon as possible of the divestment.

footnote

(+ + + § 65: For non-application, see Section 61 para. 2 sentence 3 SAG + + +)
(+ + + § 65 para. 1: For the application of the German meteorological service § 5 (2) DWDG F from 1996-05-02 + + +) Non-official table of contents

§ 66 Information of the Federal Audit Office

A majority shareholding within the meaning of Section 53 of the Law on Budgetary Control, the competent Federal Ministry has to 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, see Section 61 (2) sentence 3 SAG + + +) Non-official table of contents

§ 67 Examination law by Agreement

If there is no majority shareholding within the meaning of Section 53 of the Law on Budgetary Control, the competent Federal Ministry shall, in so far as the interest of the Federal Government so requires, in the case of companies which do not have public limited liability companies, Limited liability companies on equities or cooperatives shall have the effect that the Federal Government in the Articles of Association or the Social Contract shall be granted the powers in accordance with § § 53 and 54 of the Law on Budgetary Control. 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, acting alone or together with other local authorities, is entitled to a majority within the meaning of Section 53 of the General budget law is involved.

footnote

(+ + + § 67: For non-application, see § 61 (2) sentence 3 SAG + + +) Non-official table of contents

§ 68 Jurisdiction rules

(1) The rights under Section 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) The competent Federal Ministry, in agreement with the Federal Ministry of Finance, the federal ministry responsible for the federal funds and the Federal Ministry of Finance, shall declare a waiver of the exercise of the rights of § 53 (1) of the Law on the Budgetary Control Act. President of the Federal Audit Office.

footnote

(+ + + § 68: For non-application, see § 61 (2) sentence 3 SAG + + +) Non-official table of contents

§ 69 Information of the Federal Court of Auditors

The competent Federal Ministry shall send the Federal Audit Office to the Federal Court of Auditors within three months after the main meeting or shareholders ' meeting, which shall be the annual financial statements for the past financial year ,
1.
the documents that are the covenant as shareholder or shareholder ,
2.
the reports that the members of the monitoring body elected or posted on his initiative, including all the members of the monitoring body, shall be informed of the Companies at the disposal of the company,
3.
to be sent to the company pursuant to § 53 of the Basic Law of the Budget and to § 67 of the German Federal Budget Act Audit reports.
It shares the result of its audit.

Footnote

(+ + + § 69: For non-application, see § 61 (2) sentence 3 SAG + + +) Non-official Table of contents

§ 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 law Companies as well as the participation management by the Federal Government. The information shall also include the participation of the Federal Government in accordance with Section 112 (2).(2) The information referred to in paragraph 1 shall take place 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 shall be taken by the Committee on Budgets with the information.(3) Where fundamental and essential questions in accordance with paragraph 1 touch upon the formation, acquisition, sale or sale of undertakings or changes to existing holdings by the Federal Government and transfers of essential assets, the The body referred to in paragraph 2 shall be informed in a timely manner. The provisions of Section 65 (7) shall remain unaffected.(4) The rights of the German Bundestag and its committees remain unaffected.

Part IV
Payments, accounting and accounting

Non-official table of contents

§ 70 Payments

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

§ 71 Accounting

(1) Payment is made in the budget or otherwise provided in the budget or otherwise in the book. for the first time. 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 administered by federal authorities. For other management operations, the Federal Ministry of Finance may order the accounts.(2) Revenue and expenditure on revenue and expenditure (household remains) from previous years,
1.
for the The budget for the current financial year is, in turn, provided for a title, to be included in this heading,
2.
for the budget of the current financial year no (
)
2 (2) (2) (2) shall apply in accordance with extrabudgetary revenue and expenditure. Non-official table of contents

§ 72 Booking by financial year

(1) Payments, commitments made, money claims, and others Management operations, for which the accounts are arranged in accordance with § 71 (1) sentence 3, shall be booked separately after financial years.(2) All payments, with the exception of the cases referred to in paragraphs 3 and 4, shall be made for the financial year in which they have been received or made.(3) Payments which were due in the past financial year, but which are not received or made until later, shall be entered in the books of the previous financial year, as long as the books are not completed.(4) For the new financial year, book:
1.
Revenue due in the new financial year, , however;
2.
Expenditure due in the new financial year, but due to the timely receipt by the recipient before the date of receipt of the payment
3.
service, supply and corresponding remuneration to be paid in advance, as well as pensions for the first month of the new financial year.
(5) 4 No 1 shall not apply to taxes, fees, other charges, financial penalties, fines and related costs.(6) Exceptions to paragraphs 2 to 4 may be allowed in the budget. Non-official table of contents

§ 73 Asset accounting, integrated accounting

(1) Book on assets and liabilities, or a book to provide proof. The Federal Ministry of Finance, in agreement with the Federal Court of Auditors, is responsible for further details.(2) The accounts of the assets and liabilities shall be combined with the accounts of revenue and expenditure. Non-official table of contents

§ 74 Accounting bei Bundesbetriebe

(1) Bundesbetriebe, which establish an economic plan in accordance with Article 26 (1) sentence 1; and where a bookkeeping is not appropriate in accordance with § § 71 to 79, it must be booked in accordance with the rules of the commercial double-accounting system.(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 case of Federal companies, if this is made up of business administration Reasons are appropriate.(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. Non-official table of contents

§ 75 Occupancy

All bookings are to be documented. Non-official table of contents

§ 76 Completion of books

(1) The books are to be completed annually. The Federal Ministry of Finance shall determine the date of the conclusion.(2) After the completion of the books, revenue or expenditure may no longer be booked for the past period. Non-official table of contents

§ 77 Terminal security

Anyone who grants orders within the meaning of § 70 or is responsible for them is entitled to payments or make reservations. The Federal Ministry of Finance may allow the security of the cash register to be guaranteed in other ways. Non-official table of contents

§ 78 Unsuspected Checks

For payments or bookings, the competent authorities are at least annually for the administration at least once every two years, in the case of stocks in charge of the supplies. The Federal Ministry of Finance may allow exceptions. Non-official table of contents

§ 79 Federal funds, administrative provisions

(1) The tasks of the cash registers in the acceptance and performance of payments for the Federal Government shall be exercised by the Federal Covenant for all posts within and outside the Federal Administration, in so far as it is not the collection of taxes managed by the Land Finance Authorities.(2) The Central Fund is made up of the Federal Ministry of Finance. The Federal Ministry of Finance can determine that the central fund 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 details of
1.
about the institution, the Jurisdiction and administrative procedure of the Federal Government departments responsible for payments and bookings, in consultation with the competent Federal Ministry,
2.
about the establishment of the books and receipts in agreement with the Federal Court of Auditors.
(5) The Federal Ministry of Finance can in agreement with the Federal Court of Auditors Arrange for simplification of accounting and booking of bookings in general. The Federal Court of Auditors may, in agreement with the competent Federal Ministry, allow simplifications on a case-by-case basis. Non-official table of contents

§ 80 Accounting

(1) For each financial year, the competent bodies shall have completed on the basis of the completed To take account of books. The Federal Ministry of Finance may, in agreement with the Federal Court of Auditors, determine that it is to 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 shall, for each financial year, draw up the revenue and expenditure account and the balance sheet. Non-official table of contents

Section 81 Breakdown of the revenue and expenditure account

(1) In the revenue and expenditure account, the revenue and expenditure are in accordance with the provisions of § 71 shall be subject to the estimates of the budget, taking into account the remains of the budget and of the operations.(2) In the case of the individual titles and in accordance with the final totals, particular details shall be given:
1.
in the case of the Revenue:
a)
The Actual Revenue,
b)
the entry list to be transferred,
c)
the sum of the actual revenue and the Revenue (s),
d)
The capital amounts of the actual revenue, where there is an asset accounting,
e)
the estimated revenue,
f)
the revenue este transferred from the previous year,
g)
the sum of the estimated revenue and the transferred rate of revenue,
h)
the more-or Minor amount of the sum of point (c) versus the sum of the letter (g)
2.
in the case of expenditure:
a)
is the actual output,
b)
the output items to be transferred or the forward handles,
c)
the sum of the actual output and the
d)
the capital expenditure of the actual expenditure, in so far as there is an asset accounting system,
e)
the estimated output,
f)
the output items that were transferred from the previous year, or the Before,
g)
the sum of the estimated outputs and the transferred items of output or of the operations,
h)
the amount of the sum of the sum of (c) versus the sum of (g),
(i)
the amount the above or out-of-schedule expenses and the transactions.
(3) The amount of the commitments entered into and the monetary claims within the meaning of section 71 (1) sentence 2 shall be for the respective titles and for the final sums. in particular.(4) In the cases of Section 25 (2), the reduction of the credit requirement shall be presented at the same time as proof of the surplus. Non-official table of contents

§ 82 Terminal conclusion

In the case of the conclusion of the cashier, you must prove that:
1.
a)
the sum of the actual receipts,
b)
the sum of the actual outputs,
c)
the difference from point (a) and letter (b) (gross annual result),
d)
the budget non-liquidate annual results of previous years,
e)
the overall result of the cash flow from point (c) and (d)
2.
a)
is the sum of the actual revenue with Exception of receipts from loans from the credit market, borrowers from reserves, receipts from cash surpluses and coin receipts,
b)
the sum of the Ist-expenditure other than expenditure on debt repayment on the credit market, repayment of reserves and expenditure to cover a cash shortfall,
c)
The funding balance from letter a and letter b.
unofficial Table of contents

§ 83 Financial statements

The accounts must be proven in the budget:
1.
a)
the full year result pursuant to Section 82 (1) (c),
c), (c)
b)
the overall result of the cash flow in accordance with § 82 (1) (e)
2.
a)
transferred from the previous year Revenue and Output este,
b)
the revenue and expenditure levels to be transferred in the following financial year,
c)
the difference from point (a) and letter (b),
d)
the annual result of the invoice number 1 Point (a) and (2) (c),
e)
the total accounting result of point 1 (b) and (2) (b)
3.
the amount of the commitments entered into and the money claims within the meaning of § 71 (1) sentence 2.
A non-official table of contents

§ 84 Final report

The conclusion of the accounts and the financial statements are to be explained in a report. Non-official table of contents

§ 85 Overviews on the revenue and expenditure account

The accounts are included in the summary of
1.
the over-and out-of-schedule issues, including the incidents and their Justification,
2.
the revenue and expenses, as well as the stock of special assets and reserves,
3.
the annual accounts at Bundesbetriebe,
4.
the total amounts of claims made pursuant to § 59 Business Areas,
5.
The unbudgeted revenue from the disposal of assets.
A non-official table of contents

§ 86 Property statement

The balance sheet is the stock of assets and liabilities at the beginning of the financial year, which changes during the period of the financial year and the stock at the end of the financial year. Non-official table of contents

§ 87 Invoice of the federal companies

(1) Federal companies which are subject to the rules of the commercial double accounting , an annual financial statement and a management report are provided in accordance with the provisions 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 accounting is established, the operating result statement shall be sent to the Federal Ministry of Finance and the Federal Audit Office.

Part V
Audit

Non-official Table of Contents

§ 88 Tasks of the Federal Court of Auditors

(1) The entire budget and economic management of the federal government, including its Special assets and holdings shall be examined by the Federal Court of Auditors in accordance with the following provisions.(2) The Federal Court of Auditors can advise the Bundestag, the Federal Council, the Federal Government and individual Federal Ministries on the basis of examination experience. To the extent that the Federal Court of Auditors advises the Bundestag or the Bundesrat, it shall simultaneously inform the Federal Government. Non-official table of contents

§ 89 Review

(1) The Federal Audit Office checks
1.
the revenue, expenditure, performance of expenses, assets and the Debt,
2.
Measures that can have financial implications
3.
Vertrusions and Advance,
4.
the use of the funds allocated for self-management.
(2) The Federal Court of Auditors may, at its discretion, review the

Footnote

(+ + + § 89: For application, see footnote) § 55 (1) Sentence 2 of the EinSiG + + +) Non-official table of contents

§ 90 Contents of the examination

The examination shall cover compliance with the rules and principles applicable to budgetary and economic management, in particular whether or not
1.
the budget law and the budget have been adhered to,
2.
the revenue and expenses are well-founded and the household bill and the balance sheet are properly set up,
3.
economically and sparingly process,
4.
the task with less labor or physical effort, or can be more effectively fulfilled in a different way.

Footnote

(+ + + § 90: For application, see § 55 para. 1 sentence 2 single-sig + + +) unofficial Table of contents

§ 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 case of vacancies outside the Federal Administration if it is
1.
Run parts of the federal budget or replace expenses by the federal government ,
2.
Manage federal funds or assets of the federal government,
3.
from the federal government Grants or
4.
as legal entities under private law, in which the Federal Government, including its special assets, directly or indirectly by majority , are not in competition, perform, as intended, wholly or predominantly public tasks or serve this purpose and, for this purpose, budgets or warranties of the Federal Government or of one of its special assets
The Federal Court of Auditors may also carry out the examination of these funds to third parties.(2) The examination shall cover the intended and economic management and use. In the case of donations, it may also extend to the other budgetary and economic management of the recipient, provided that the Federal Court of Auditors considers it necessary for its examination.(3) In the case of the granting of loans from budgetary resources as well as in the taking over of guarantees, guarantees or other warranties by the Federal Government, the Federal Court of Auditors may examine with the parties concerned whether they have adequate arrangements against Disadvantages for the federal government or whether the conditions for a use of the federal government have been in place.(4) In the case of the legal persons referred to in the first sentence of paragraph 1, 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 audit shall be carried out in accordance with commercial principles. Non-official table of contents

§ 92 Examination of state activities by private-sector companies

(1) The Federal Court of Auditors examines the operation of the Federal Government in a legal form of private law, in which the Federal Government is directly or indirectly involved, with due regard for commercial principles.(2) Paragraph 1 shall apply in the case of cooperatives in which the Federation is a member.

footnote

(+ + + § 92: For application, see § 55 para. 1 sentence 2 single sig + + +) A non-official table of contents

§ 93 Joint Examination

(1) If you are responsible for auditing both the Federal Audit Office and a Landesbilling Court, you will have to examine together. 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 on audit tasks from the Landesbilling Courts By Agreement.(2) The Federal Court of Auditors may, by agreement with foreign or intermediate or intergovernmental audit authorities, transfer or take over the execution of individual examinations, as well as examination tasks for over-or inter-governmental examinations If it is authorized to do so by international treaties or administrative agreements or by the federal government.

footnote

(+ + + § 93: For application see § 55 para. 1 sentence 2 of the EinSiG + + +) Non-Official Table of Contents

§ 94 Time and Type of Review

(1) The Federal Court of Auditors determines the time and type of the audit and allows the required local Surveys carried out by agents.(2) The Federal Court of Auditors may consult experts.(3)

Footnote

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

§ 95 obligation to provide information

(1) documents which the Federal Court of Auditors shall, at the request of the Federal Court of Auditors, be required to submit it within a specified period of time, or to submit it to its authorised representative.(2) The information requested shall be given to the Federal Court of Auditors and its agents.

Footnote

(+ + + § 95: For the purposes of application). § 55 para. 1 sentence 2 single sig + + +) A non-official table of contents

§ 96 examination result

(1) The Federal Court of Auditors shares the audit result to the competent services for expressing their views within one of the departments that it is responsible for Deadline. 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 Federal Audit Office shall inform the Federal Ministry of Finance of the results of the examination of fundamental or significant financial significance.(3) The Federal Court of Auditors shall be heard if the administration does not wish to pursue claims of the federal government, which have been discussed in audit communications. He can do without the hearing.(4) The Federal Court of Auditors may grant third parties access to the results of the examination by means of information, inspection of files or in any other way, if it has been finally established. 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. Sentence 3 shall also apply to the relevant files at the points examined.

Footnote

(+ + + § 96: For application, see § 55 para. 1 sentence 2 single-sig + + +) unofficial Table of contents

§ 97 Notices

(1) The Federal Court of Auditors shall examine the results of its audit, insofar as it may be of importance for the discharge of the Federal Government for the accounts and the financial statement, for the annual accounts of the Federal Court of Auditors. The Bundestag and the Bundesrat, together with the Bundestag, the Bundesrat and the Federal Government, will be associated with the Bundestag and Bundesrat.(2) In the observations, please note, in particular,
1.
whether the budget statement and the the balance sheet and the amounts shown in the books, and the audited revenue and expenditure are duly substantiated,
2.
in which cases of Significance of the rules and principles applicable to the budget and economic management have not been respected,
3.
what are the main points of complaint
4.
which measures are to be recommended for the future.
(
) In the Observations may also be made on subsequent or earlier financial years.(4) Remarks on matters to be kept secret shall be communicated to the President of the Bundestag and the Federal Council, as well as to the Federal Chancellor and the Federal Ministry of Finance.(5) The Federal Court of Auditors shall publish his comments without delay in the cases referred to in paragraph 4 immediately after delivery on the Internet.

footnote

(+ + + § 97: For application, see § 55 para. 1 sentence 2 single sig + + +) unofficial table of contents

§ 98 request for compensation

The Federal Court of Auditors shall immediately notify the competent authority if it considers that:

Footnote

(+ + + § 98: For application, see footnote). § 55 (1) Sentence 2 of the EinSiG + + +) Non-official table of contents

§ 99 Matters of special importance

The Federal Audit Office can inform the Bundestag, the Federal Council and the Federal Government at any time of particular importance on 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 publishes its reports on matters of special importance immediately after delivery on the Internet.

Footnote

(+ + + § 99: For application see § 55 para. 1 sentence 2 single sig + + +) A non-official table of contents

§ 100 Examination Offices

The Federal Court of Auditors can prepare, support and supplement its audit activities by audit offices, which are of their 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 instructions of the Federal Court of Auditors.

Footnote

(+ + + § 100: For application cf. § 55 para. 1 sentence 2 of the EinSiG + + +) Non-official table of contents

§ 101 Invoice of the Federal Audit Office

The bill of the Federal Court of Auditors will be taken by the Bundestag and the Bundesrat , which shall also grant discharge. Non-official table of contents

§ 102 Information of the Federal Audit Office

(1) The Federal Court of Auditors shall be informed immediately if
1.
Supreme federal authorities enact or explain general rules governing the management of the Federal budget funds or impact on its revenue and expenditure,
2.
Administrative bodies or federal companies in contact with the federal budget ,
3.
Direct participations of the Federal Government or indirect participations within the meaning of Section 65 (3) of the Company
4.
Agreements between the Federal Government and a body outside the Federal Administration or between the highest Federal authorities on the management of federal budget funds are taken,
5.
organizational or other measures of the supreme federal authorities
() The Federal Court of Auditors shall be informed, on request, of provisions or explanations of the type referred to in paragraph 1 (1), even if other bodies of the Confederation have adopted them.(3) The Federal Court of Auditors may, at any time, comment on the measures referred to in paragraphs 1 and 2. Non-official table of contents

§ 103 Consultation of the Federal Court of Auditors

(1) The Federal Court of Auditors shall be responsible for the administration of the To hear 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 coffers and paying agencies, the carrying out of accounts and the proof of assets.(3) Before taking the decision on the adoption or amendment of rules on the budgetary system, including the auditing of public or intergovernmental bodies, the Member State of which is the Federal Republic of Germany, the Federal Ministry for Economic Cooperation and Development (Bundesbilling) Non-official table of contents

§ 104 Examination of legal persons under private law

(1) The Federal Audit Office examines the budget and Economic management of the legal persons of private law, if
1.
due to a law from the federal government grants or a guarantee obligation of the federal government is justified by law or
2.
they are provided by the federal government or by a person appointed by the federal government alone or mostly managed or
3.
with the Federal Audit Office an audit is agreed by him or
4.
they are not companies and in their statutes, with the approval of the Federal Court of Auditors, an audit is provided by him.
(2) Paragraph 1 is managed by the federal government Trust assets shall be applied.(3) If the Federal Government has 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 as to whether the interests of the federal government are subject to the existing provisions

Part VI
Federal Direct Legal Persons of Public Law

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§ 105 Principle

(1) For federal legal entities under public law
1.
the § § 106 to 110,
2.
§ § 1 to 87 accordingly,
to the extent that it is not governed by law or by law.(2) The competent Federal Ministry may, in agreement with the Federal Ministry of Finance and the Federal Court of Auditors, derogations from the provisions referred to in paragraph 1 for direct legal persons under public law under public law. insofar as there is no significant financial interest of the Federal Government. Non-official table of contents

§ 106 Budget

(1) The executive board of a federal direct legal person of the public law 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 expenditure and commitment appropriations necessary for the performance of the tasks of the legal person may be entered in the budget.(2) If, in addition to the institution appointed to the management, the legal person has a special decision-making body which has to decide or agree to the management of important administrative matters or to supervise the management, he/she shall have the following: Budget. The institution appointed to the management board shall submit the draft decision to the decision-making body. Non-official table of contents

§ 107 Relocations, Contributions

Is the federal legal person under public law entitled to do so by its The amount of the levy or contributions for the new financial year shall be fixed simultaneously with the adoption of the budget. Non-official table of contents

§ 108 Approval of the budget

The budget and the fixing of the relocations or contributions shall be subject to the following conditions: Federal legal persons under public law of the approval of the competent Federal Ministry. 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. Non-official table of contents

§ 109 Accounting, audit, discharge

(1) After the end of the financial year, the institution appointed to the management board to establish a bill for the federal legal person under public law.(2) The invoice and the budgetary and economic management of the federal direct legal person under public law are, without prejudice to an examination by the Federal Court of Auditors pursuant to § 111, of bodies determined by law or by statute. check. 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. Non-official table of contents

§ 110 Economic plan

Federal direct legal entities under public law, where a business is The revenue and expenditure of the budget shall not be appropriate to draw up an economic plan. If you book in accordance with the rules of the commercial double accounting, you will submit an annual report and a management report in appropriate application of the provision of section 264 (1) sentence 1 of the Commercial Code. Non-official table of contents

§ 111 Examination by the Federal Court of Auditors

(1) The Federal Audit Office examines the budgetary and economic management of the federal 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, grant exemptions from paragraph 1, in so far as there is no significant financial interest of the federal government. The exceptions permitted under the previous law shall remain unaffected. Non-official table of contents

§ 112 Special regulations

(1) On the federal agencies of the statutory health insurance, the social Care insurance, the statutory accident insurance and the statutory pension insurance, including the old-age pension scheme of the farmers, is only to be applied to § 111, only if it is provided by the federal government on the basis of a federal law , or a guarantee obligation of the Federal Government is legally justified. 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 shall be subject to The provisions of this law shall not apply to other social security associations.(2) Companies in the legal form of a federal direct legal person under public law are independent of the amount of the participation of the federal government, § 65 (1) No. 3 and 4 and (2), (3) and (4), § 68 (1) and § 69 (corresponding to § 111). directly. Companies in the legal form of a legal person governed by private law, in which the undertakings referred to in the first sentence are directly or indirectly involved by a majority, shall be governed by Articles 53 and 54 of the Law on Budgetary Control and § § 65 bis (German) 69 corresponding.

Part VII
Special Assets

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§ 113 Principle

On special assets of the Federation, Parts I to IV, VIII and IX of this Act shall be applied accordingly, 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 cf. § 5 (1) sentence 3 KInvFErrG + + +)

Part VIII
Discharge

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§ 114 Discharge

(1) Federal Ministry of Finance has to take into account the Federal Parliament and the Bundesrat on all revenue and expenditure as well as on the assets and liabilities in the course of the next financial year for the discharge of the Federal Government (Article 114 (1)) of the Basic Law). The Federal Audit Office reports directly to the Bundestag, the Bundesrat and the Federal Government.(2) The Bundestag, taking into account the opinion of the Federal Council, shall establish the essential facts and decide on measures to be taken in the course of this decision.(3) Individual cases may be referred back to the Federal Court of Auditors for further clarification.(4) The Bundestag shall determine an appointment to which the Federal Government has to report on the measures taken to the Bundestag and the Bundesrat. 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 disapprok of certain facts.

Part IX
Transiting and Final Provisions

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§ 115 Public Service or Headquarters

rules of this law for civil servants are applicable to other public service or public service contracts. to apply the terms of office accordingly. § 48 does not apply to the appeal to the judge in a supreme federal court. Non-official table of contents

§ 116 Final decision

(1) The Federal Ministry of Finance shall decide in the cases of section 37 (1) final decision. 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, it shall be entitled to an opposition. The rules of procedure of the Federal Government.(2) In exceptional circumstances, the Federal Ministry of Finance does not require the consent of the Federal Ministry of Finance if immediate action is required to avert a risk imminent to the Federal Government, which is not required by the emergency situation. , and consent cannot be obtained in good time. The approval of the Federal Ministry of Finance is to be obtained without delay in respect of the measures taken. Non-official 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. Nonofficial table of contents

§ 118

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§ 119 Entry into force

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