Introductory provisions
section 1 of this regulation provides in connection to 3
Cape. 1, 4, 5 and 7 to 12 sections, Chapter 4. and Chapter 6. 1 and 2 sections
the budget law (2011:203).
section 2 of the regulation, applies to administrations under the Government.
section 3 of the Ordinance shall apply subject to the
law or regulation or Government decisions in individual cases.
section 4 of the regulation, ' an appropriation of the Riksdag
designated grants that the Government assigned an authority with
a certain amount for a specific purpose. The withdrawal of a
grant amount means that the amount is carried away and no longer
may be used.
With a bulletin post referred to an amount that was entered in
a notice concerning a specific part end. A subitem is
a subdivision of a bulletin post.
The provisions of this regulation concerning the appropriation also applies to
Bulletin items and sub-items.
section 5 of the regulation, ' an income title a record in State
budget against which revenue agency does not have access to the
should be reported. An sub-title is a subdivision of a
revenue title.
The provisions of this regulation concerning income titles also applies
for in the titles.
Conditions of funding
section 6, an appropriation must be appropriated with the assigned amount, with
the addition of available used appropriations under under other
subparagraph, and grant credit in accordance with paragraph 8 of the second paragraph, and with
deduction of cancellations and utilized grant credit from
in the previous year.
section 7 With a used appropriations under defined what an authority at
the end of the financial year, not used by an appropriation since
suspensions been removed.
A used appropriations under on an appropriation that essentially
administrative expenditure may be appropriated by three per cent of the
assigned amount. Savings on other appropriations may only
appropriated after special decision by the Government.
A used appropriations under may be appropriated during the two financial years after
the facility was built on the State budget.
Used appropriations under which cannot be appropriated are removed as
the withdrawal.
section 8 Of notice credit ' means the right of a Government to
exceed the appropriation.
An authority is to receive a grant credit on a notice
mainly concerns administrative expenditure by three per cent of
the assigned amount. For other funds, the Government decides
especially if the size of the credit appropriations.
section 9 Deems an authority that there is a danger that the appropriation
that authority is to receive under section 6 is insufficient,
authority shall promptly inform the Government about this and propose
necessary measures.
Use of grant funds
section 10 of an agency assigned to a grant is entitled to
According to the current terms and conditions to use State funds
for the purposes for which the appropriation intends and is obliged to report
revenue and expenditure against the appropriation under sections 12, 14 and 15 sections.
section 11 of the payment of contributions from the funds shall be made in the near
the contribution will be used by the recipient.
Accounting for income and appropriations
paragraph 12 of the Report against appropriations shall be made as follows.
1. expenditure for transfers to be reported in respect of the financial year as
payment is made.
2. the administrative expenditures should be reported in respect of the financial year as
the costs incurred. Expenditure on goods and services
as an agency procures for transfers to be equated
with administrative expenses.
3. Other expenditure to be reported the financial year expenditure
relate.
Expenses for acquisition of assets should be reported to the
appropriations by an amount equal to the cost.
paragraph 13 of the Report against income titles should be done in the following way.
1. the revenue of taxes, social contributions and General
pension contribution should be reported in respect of the financial year in which the payment is made.
2. Income from fees and other similar remuneration shall
accounted for the financial year to which the income relates.
3. the Contribution from the European Union, the surplus from government agencies,
dividends and repayments of loans should be reported there
the financial year in which the payment is made.
4. Other income to be reported in respect of the financial year as revenue
relate.
National financial management authority may provide for the
income referred to in the first subparagraph 1 should be reported to the
title income even at different time. Regulation (2011:230).
paragraph 14 of the Report against appropriations and titles should be made at least
Once a month.
15 § Income as an authority to receive and to a
indefinite part shall cover the expenditure in a given activity, it shall
reported against the appropriation.
Revenue on an appropriation should be reported to the
facility on the same basis as expenses under section 12.
section 16 of the income that an authority to receive and which is
or to a certain extent to cover expenditure in a
activities, shall not be accounted against income title or appropriation.
Order appropriations
section 17 Of the purpose and the amount that the Government
decided for the financial year, the authority ordering goods or
services and decide on subsidies, reimbursement, loans or
similar, involving expenditure in the subsequent financial year.
An authority may, however, without authority enter into such commitments
referred to in the first subparagraph if the total outstanding commitments
at the end of the year, not exceeding 10% of the
Bulletin post or subitem as obligation relates. If the total
assigned amount exceeds 100 million SEK, the
In addition to a total commitment of Government may not exceed
the amount you get by multiplying 10 million
crowns with the sum of the records authority disposes of
allocation, divided by the total assigned amount.
An authority may proceed without authorization to negotiate contracts on
employment of staff, rent of equipment, delivery of
services and supplies and the like, carrying
expenditure for longer than the allotted appropriations refers to, if this
is necessary for the ongoing activities of the Agency shall
work satisfactorily.
section 18 of All obligations under the first subparagraph of paragraph 17, which causes
expenditure for the following financial year shall be submitted to the
authorization framework.
Enforcement regulations
section 19 of the national financial management authority shall communicate the provisions
necessary for enforcement of this regulation.
Transitional provisions
2011:223
1. This Regulation shall enter into force on 1 april 2011, when the
Bulletin Regulation (1996:1189) is repealed.
2. For a Government accumulated vacation pay liability as at 31
December 2008 applies section 16 of the repealed Regulation in its
amended by SFS 1996:1189.