under a budget one understands the confrontation in the financial science about incomes and expenditures about public bodies such as municipality, country or federation. With the list of budgets steer the parliaments, city, circle and local councils of the regional administrative bodies (federation, countries, municipalities, municipality federations) as well asthe special estates finances of their body.
In bodies of the public right one speaks of a municipal budget, a Land budget or a national budget. For municipalities experiments run to provide the household in coordination with the citizens (community centre stop).
Table of contents
budgets on national level having in all rule as budgetary law the rank of a formal law, are however no laws in the material sense, there itno external effect unfold. At the municipalities the budget possesses the rank of a statute. Budgets give the goal sizes for the incomes and expenditures for the respective long-range planning period (this is usually one calendar year). In particular the expenditures are strongly differentiated regarding their intended purpose.The definitions in the budget are obligatory on the implementing administration. Thus is the budget for the decision-authorized committee (z. B.Parliament or local council) the most important instrument for the controlling of the finances of the state. Household principles so mentioned (see below) are to be considered. With each agency is inRepresentative for the household to order (§ 9 BHO).
Federal Budget plan in Germany
the Federal Budget plan becomes in accordance with article 110 Basic Law as plant the Federal Budget law annually or two-annually (double household) by the German Bundestag for the coming financial year or thosecoming two financial years decided and arrange the incomes and expenditures of the federation according to departments and drop's groups. (§§ 1-4 BHO)
the budget serves for to the statement and covering of the prospective financial requirement of the federation (§ 2 BHO). It places thus the attemptto close from the past on the future and is thus inevitably only one prognosis of future actual conditions. This explains an emerging of budget gaps, since for the current expenditures incomes must be gained for covering. Smaller tax and administrative incomes become frequent throughadditional new indebtedness balanced.
The planning of the household and the production of a budget draft are important instruments in the financial policy. The debate is traditional around the household of the federation the hour of a larger exchange between the Federal Government and the opposition in the Bundestag. In particular with thatDiscussion around the budget for the chancellorship can be observed that the debates serve more of the verbal attack on the political opponent the actual thing.
The budget authorizes to carry the Federal Government expenditures and be received for obligations out (§ 3 exp. 1 BHO). It unfolds thusno direct external effect, which made third possible it, requirements from the Federal Budget plan to derive (§ 3 exp. 2 BHO). Requirements leave themselves only from the appropriate laws with external effect (z. B. Social legislation) derive.
It exists for each kind of expenditures and incomes of each federal agency a its ownHousehold place in the budget. In the budget is fixed, which amount in the course of the financial year is to be paid maximally debited to this household place or how highly the expected incomes will fail.
Thus can be determined easily, like much money z. B. the Federal Department of Health in the current financial year forthe new acquisition of office materials etc. is available.
A household place is a ten-digit number, which is separate by a hyphen according to the fourth place. The tenth place is a check digit and in the budget not as is indicated. The first two places represent the single diagramme,the first four places (chapters) of the household place code the authority and the following five places (title) the kind of the expenditures and/or. Incomes. Household places leave themselves from the Bewirtschafter (specialist or department, who manages this household place) at will into objects partition. Thus leave themselvesz. B. the costs of office materials still in „paper “, „pins “etc. partition. This partitioning is not noted in the budget.
Each Bewirtschafter has its own Bewirtschafternummer and from Bewirtschafternummer and household place arises the respective general ledger account. It is quite possible that several Bewirtschafter manage a household place.They get then in each case partial amounts made available.
Thus can be read off theoretically consumption of ball-point pens for each department from the budget (only theoretically, in practice office materials are central procured!).
for the production of the budget are the budget principles (or To consider household principles). These are:
- Principle of the completeness: All incomes and expenditures are to be represented in the budget. It may take place as in principle no accounting of incomes with expenditures.
- Principle of the clarity:The plan must be clearly arranged. An arrangement has after the Ministerial and afterto take place the functional principle.
- Principle of the unit: All incomes and expenditures must be represented in a budget.
- Principle of the accuracy:The incomes and expenditures must be estimated with the prospective values. Around manipulations by the government the estimations of the working group will prevent tax estimationmade.
- Principle of the previousness: The budget must step before the beginning of the budget period into force. If this is not possible can for provisional housekeeping
- the Progorationssystem is used, which means that the previous budget remains valid or
- the method for provisional twelfth which the expendituresthe last budget linear on the months principle
- of the tax speciality distributes: The expenditures may only for the foreseen purposes, in which before-given height and within the foreseen period are transacted. This principle is made flexible however by some easements.
- Principle of the public:The budgetary debates are fundamentaland the budget publicly. Certain expenditures may be seen and controlled however only by the president of the Federal Audit Office.
Land budget plan in Rhineland-Palatinate
the household is regulated in Rhineland-Palatinate in the Land budget order (LHO).
in article 28 exp.2 sentence 1 GG and article 49 exp. 3 sentence 1 national condition Rhineland-Palatinate as well as in § 2 GemO (Gemeindeordnung) is embodied the local autonomy warranty.
The core article of the local household nature is fulfilling tasks. These tasks are derived from the autonomy warranty. To the elementaryThe right autonomy warranty for the municipalities the financial autonomy and the delivery sovereignty count.
- household balance
- administrative household
- fortune household
- national debt
- Federal Budget order
- budgetary planning system
Web on the left of
- introduction to the system of the public households (pdf)
- to household system of the Federal Republic of Germany (pdf)
- emergence of a Federal Budget
- financial datato the Federal Budget
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