Regulation on payment transactions, accounting and accounting in the social security system (Social Security Accounting Ordinance-SVRV)

Unofficial table of contents

SVRV

Date of completion: 15.07.1999

Full quote:

" Social Security Accounting Ordinance of 15 July 1999 (BGBl. 1627), as last amended by Article 1 of the Regulation of 19 January 2015 (BGBl I). 21) has been amended "

Status:

Last amended by Art. 1 V v. 19.1.2015 I 21

For more details, please refer to the menu under Notes

Footnote

(+ + + Text certificate: 24.7.1999 + + +) 

  

Unofficial table of contents

Input formula

On the basis of § 78 sentence 1 of the Fourth Book of the Social Security Code-Common provisions on social security-(Article I of the Law of 23 December 1976, BGBl. 3845), as defined by Article 4 (23) of the Law of 24 March 1997 (BGBl I). 594), and, in connection with the above-mentioned provision, pursuant to Article 78 (3) sentence 3 of the Fifth Book of the Social Code-statutory health insurance-(Article 1 of the Law of 20 December 1988, BGBl. 2477), as last amended by Article 4 (2) of the Law of 16 December 1997 (BGBl). 2970), Section 208 (2), second sentence, of the Fifth Book of the Social Code, which has been amended by Article 1 (124) (b) of the Law of 21 December 1992 (BGBl. 2266), including in conjunction with Section 214 (1) sentence 2 of the Fifth Book of the Social Code, and Section 54 (2) sentence 1 of the Law on the Pensions of Farmers (Article 1 of the Law of 29 July 1994, BGBl. I p. 1890), the Federal Government decrees:

First section
General

Unofficial table of contents

§ 1 Scope

(1) This Regulation shall apply to the institutions of the statutory health, accident and pension insurance, including the retirement provision of farmers, and to the social care insurance institutions, including the compensation fund, as defined in § 65 of the Eleventh Book of the Social Code. It shall apply in accordance with the provisions of the statutory health insurance associations and associations and their associations and the associations and other associations in the field of social security, the bodies of public law . It is also applicable in accordance with § 281 (2) of the Fifth Book of the Social Code accordingly for the medical services of the health insurance. (2) For accident insurance institutions pursuant to § 114 (1) No. 6, 7 and 9 of the Seventh Book of the Social Code, the The supervisory authority may grant exemptions from the provisions of § § 2 to 17, 19 and 20 for fire brigade casuals and for fire brigade casuals.

Second section
Payment transactions

Unofficial table of contents

§ 2 Payment of payment transactions

(1) The payment transactions shall be carried out in an orderly, safe and economic way. (2) Payment and disbursements shall be accepted or made available on the basis of payment orders. In the case of deposits, this may exceptionally be deviated, provided that there is a factual reason. (3) The settlement of payment transactions must not be involved in order to arrange or determine the powers of the payment. Exceptions may be made in the cash register if this is necessary for organisational or personal reasons. (4) Payment transactions and accounting are to be transferred to different staff. Exceptions may be allowed in the cash register if necessary for organisational or personal reasons. (5) If the exceptions to paragraphs 3 and 4 are used, it must be ensured that the release the payment or the payment order to the financial institution shall be made by a staff member who is not responsible for the arrangement or the statement or the accounts. Unofficial table of contents

§ 3 Terminal Rules

The Board of Management of the insurance carrier shall establish a cash register for the security of payment transactions and the accounting. The supervisory authority shall be informed of the treasury order and its changes. The information may be kept to the extent that the order of the cash register is in accordance with the order of the Federal Government, which is the competent federal or state association or the competent federal association in coordination with the social security system. has been established by the highest administrative authorities or by the authorities responsible. Unofficial table of contents

§ 4 Examination of the cash register and the accounts

(1) The cash register and the accounts are to be examined in an unmutatised way several times a year, insofar as they relate to cash and current accounts. The examination shall include appointments, in so far as it is a means of payment immediately available. An examination in the year has also to relate to the other investments. (2) The operating funds, the secondary insurance companies and the paying agencies must be checked at least once a year, provided that the annual turnover of the cash register is over one in general (3) If an unusual event has caused or is suspected to have been damaged, it shall be examined immediately. (4) In the event of an examination, defects of fundamental importance shall be considered; or The Supervisory Authority shall be responsible for any damage caused by significant financial losses. .

Third Section
Evidence

Unofficial table of contents

§ 5 Occupancy

All bookings must be in use; in the case of opening and closing bookings, this principle can be dismissed. It is necessary to ensure that the use of documents is excluded. Unofficial table of contents

§ 6 receipts for deposits, disbursements and bookings without payment transaction

(1) receipts for deposits and for disbursements consist of:

1.

the payment order (acceptance or payment order),

2.

the other documents giving rise to the payment;

3.

the payment certificate or the receipt.

(2) receipts for bookings which are not based on a payment transaction consist of:

1.

the accounting system;

2.

the other documents on which the booking is based.

(3) Documents referred to in paragraphs 1 and 2 may also be electronically generated files or data sets. Unofficial table of contents

§ 7 Payment order

(1) The payment order may be issued as

1.

Single arrangement for a payment,

2.

collection arrangement for several payments,

3.

Permanent arrangement for current payments.

(2) The payment order may also be issued in abbreviated form (abbreviated payment order) or in general form (general payment order). (3) The payment order shall be subject to the order of authority or shall be subject to an order of qualified electronic signature according to the signature law. The qualified electronic signature can be replaced by equivalent, secure electronic procedures. The equivalence of the electronic procedure must be determined by the Federal Office for Information Security (Bundesamt für Sicherheit in der Informationstechnik). (4) In the payment order, the amount of the amount that is to be accepted or payable and the name of the (5) Paragraph 1 (1), (2) and (3) and (4) shall apply in accordance with the accounting order. (6) Further details shall be laid down in general administrative provisions. Unofficial table of contents

§ 8 Quittung

(1) A receipt with a copy shall be issued in respect of each deposit made by the handing over of payment appropriations. In the case of machine-created receipts, the copy can then be dispensed with if a booking is made in the same operation. For deposits made by cheque, a receipt shall be issued only at the request of the repayment. Further exceptions to the first sentence may be allowed in the cash register under conditions to be specified in more detail. (2) A receipt shall be required of any payment made by the handing over of payment appropriations. Unofficial table of contents

Section 9 Determination of the supporting documents

(1) Documents must be determined objectively and arithmetically. (2) The factual and computational determination of other documents giving rise to the payment may be made in the case of documents from the authorities, courts, social security institutions or their (3) The determination by automated procedures may be carried out in accordance with the provisions of general administrative provisions.

Fourth Section
Accounting and accounting

Unofficial table of contents

§ 10 Principles of accounting

(1) The principles of regular accounting must be observed; bookings and records must be made in full, correct, timely, orderly and verifiable. (2) All bookings must be made at any time in a time and material order. (3) The amounts are to be booked gross, that is to say without deduction of refunds except for discounts and Skonti, to the extent that the provisions relating to individual positions of the bookings are based on the the legends of accounts do not prescribe anything else. Unofficial table of contents

§ 11 Activation and evaluation

(1) investments, shareholdings, land, buildings, technical installations and movable equipment, which exceed EUR 410 without a turnover tax, shall be subject to the conditions laid down by general administrative provisions with the acquisition and control of or production costs. (1a) By way of derogation from paragraph 1, in the case of items of the movable facility whose cost of acquisition or production without VAT exceeds the value of EUR 150 but not exceeding EUR 1 000 per year, the Acquisition of a collection item. The first sentence shall be applied in a uniform manner for all the objects of the movable institution purchased in a financial year. A once-elected procedure has to be maintained in the following financial years. The procedure may be amended only with the approval of the supervisory authority. More detailed rules shall be laid down in the general administrative provision. (2) The cost of the purchase or production of buildings, technical installations and movable equipment shall be at the rate of a considerable amount of time, if they are to be subject to a substantial increase in the cost of the production of the equipment. (2a) Self-employed and self-employed software may be activated in accordance with general administrative provisions with the cost of production. (3) Buildings, technical equipment, technical equipment, Plants, production costs for self-created and self-made (4) The value of land, buildings, technical installations, activated manufacturing costs shall be calculated in a linear manner on a yearly basis. (5) Technical annexes shall be carried out in accordance with the conditions laid down by the general administrative provisions. The meaning of paragraphs 1 to 4 shall all be incorporated in the building, connected or thus permanently connected technical installations or parts of the plant. This includes technical installations on the property, including the supply and disposal of the building. (6) profits or losses from changes in prices and prices are not to be taken into account until the sale as an extraordinary expense or income. Unofficial table of contents

§ 12 Repositions

(1) A provision shall be made for an obligation arising from an age pension commitment for staff members. Unless otherwise provided for by other legislation, the maximum value of the provisions shall be determined in accordance with the actuarial actuarial value of the subsequent payments in force in respect of the relevant insurance branch. This value shall be updated in the case of substantial changes to the calculation basis, usually every five years. The old-age provisions and the cover capital may only be dissolved in a suitable manner. In the case of health insurance funds with the exception of the agri-health insurance company, the first and fourth sentences are applicable in accordance with obligations arising from agreements on the part-time work of the elderly and for obligations under Section 7b of the Fourth Book of the Social Code. To the extent that the institutions of the statutory pension insurance and the statutory accident insurance cover provisions for obligations arising out of agreements on the part-time work of the elderly and for obligations under Section 7b of the Fourth Book of Social Law (1a) As far as obligations of a health insurance fund, for which the Federal Government of the Health Insurance Funds is liable according to § 171d (1) of the Fifth Book of Social Code, a feeder to the Reserves shall be subject to this amount, such as that in accordance with § 171e of the Fifth Book Social code to be collected at the latest by 31 December 2049, and the total amount of the provision needs to be included in the Annex to the annual accounts in accordance with Article 29a of the Regulation on the budgetary system in the Social insurance. (2) The health insurance associations and their associations and their federal associations may set up provisions which are necessary for the accrual allocation of expenses.

Footnote

(+ + + § 12 (1) sentence 5 and 6, para. 1a: For application, see § 20b + + +) Unofficial table of contents

§ 13 Guided tour of the books

(1) The simultaneous entry into different books is permissible if the books are carried out in the copy-through procedure or if other technical aids are used. (2) If the books are kept on machine-usable data carriers, the books must be kept in a ensure, in particular, that the data are available and can be made legible and printed at any time within a reasonable period of time. Unofficial table of contents

§ 14 Storage

(1) The books and the otherwise required records shall be protected by appropriate measures against loss, removal and alteration during the retention periods. (2) The retention periods for the books and for the otherwise required Records and the form of storage shall be laid down in general administrative provisions. (3) If the books and the otherwise required records are kept on machine-usable data carriers, it shall in particular be ensured that: the data will be available during the retention period and can be made legible and printed at any time within a reasonable period of time. Unofficial table of contents

§ 15-day and month voting

(1) For each day in which payments have been accepted or made, the carrying amount of cash and current accounts shall be in line with the actual stock. In the day-to-day vote, it is necessary to include forward funds, in so far as these are immediately available means of payment. (2) The non-fiction book is to be voted on with the other books for each month. Unofficial table of contents

§ 16 Inventories

(1) A list shall be established of land, buildings and technical installations according to § 11 (5) and articles of the movable institution which are the property of the insurance carrier. Where the assets referred to in the first sentence have been leased, rented or leased by the insurance institution, a separate list shall be carried out. (2) For items of the movable facility for which a collection item pursuant to Article 11 (1a) is concerned. , as well as for items of the movable facility which do not exceed the value of EUR 150 without VAT, the inclusion in the list may be waited in accordance with the conditions laid down by general administrative provisions. Unofficial table of contents

§ 17 Use of automated data processing

The full-time representative of the insurance carrier has to issue a service instruction in the case of the use of automated data processing for the security of the procedure. The principles of regular data processing must be observed. Unofficial table of contents

Section 18 Accounting

(1) For each financial year, the books must be completed. (2) In the annual accounts (§ § 27 to 30 of the Social Security Regulation of 21 December 1977, BGBl. 3147) must be taken into account in accordance with the structure of the current account framework. (3) The sickness insurance institutions and their associations, with the exception of the social security system for agriculture, forestry and horticulture, have an annual accounts of Annex, in accordance with section 29a of the Regulation on budgetary matters, to be annexed to the social security system.

Footnote

(+ + + § 18 (3): For application, see § 20b + + +)

Fifth Section
Performance of tasks by associations and third parties

Unofficial table of contents

§ 19 Implementation of tasks by third parties

To the extent that the insurance institution is legally responsible for the performance of a third party in the performance of its statutory tasks, it may also carry out the tasks of the accounting system which are necessarily related to it by this third party. . The insurance institution is responsible for compliance with this Regulation by the third party and has to examine compliance with this Regulation at least once a year. The audit rights of the supervisory authority and other bodies shall also extend to compliance with this Regulation by the third party. The performance of the duties referred to in the first sentence by a third party shall be notified to the supervisory authority. Unofficial table of contents

§ 19a (omitted)

Sixth Section
Transitional and final provisions

Unofficial table of contents

§ 20 Exceptions to activation and evaluation

(1) The separate activation and evaluation of technical installations (§ 11) shall be carried out for the first time in respect of such installations, which shall be purchased after 31 December 1999. Further details must be laid down in the framework of the accounts. (2) Shares in the form of a public limited liability company in the form of a public limited liability company in the form of a public limited liability company are to be found on the basis of a total value calculated on the basis of the yield value. (3) Participation of statutory accident insurance institutions in Community bodies is to be written annually to the extent that they are written off by the institutions. (4) (omitted) (5) The health insurer and Notwithstanding the fact that there may be a number of associations and associations thereof, the associations may activate the securities for repurchase value in accordance with § 11 para. 1 if the securities are permanently below the cost of purchase. By way of derogation from Section 11 (6), the difference is to be considered as an extraordinary loss. The same shall apply if, at the end of the year, the value of the securities is less than the cost of the acquisition. Unofficial table of contents

Section 20a Transitional provisions on the First Regulation amending the Social Insurance Accounting Regulation

Section 16 (2) may be applied until 31 December 2010 with the proviso that, in the case of goods of the movable facility which do not exceed EUR 410 without a turnover tax, under the conditions laid down by general administrative provisions, the Inclusion in the directory can be waited. Unofficial table of contents

§ 20b Application provision

§ 12 (1) sentences 5 and 6, section 12 (1a) in the version in force as of 14 December 2010 and § 18 (3) shall apply for the first time to the annual accounts for the financial year 2010. Unofficial table of contents

Section 21 Entry into force, external force

(1) This Regulation shall enter into force on the day following the date of delivery; § 16 (1) sentence 2 shall enter into force on 1 January 2002. (2) Unofficial table of contents

Final formula

The Federal Council has agreed.