Budget officer

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A budgetary officer (BfdH) must be appointed to German federal and state authorities that manage government revenues or government expenditures , unless the head of the authority performs this task himself, which can be the case with smaller agencies in particular . As a rule, the BfdH reports directly to the head of the department.

The legal basis for the appointment of a budget officer are Section 9 Federal Budget Code (BHO) and Section 9 State Budget Code (LHO) of various federal states.

According to § 9 BHO / § 9 LHO, the tasks of the BfdH are in particular the preparation of the documents for financial planning and the draft budget , the execution of the budget and participation in measures of financial importance. Individual tasks can be assigned. The overall responsibility remains unaffected.

In the case of municipalities , the relevant position is called treasurer , in universities - especially those with a rectorate constitution - chancellor . The commercial manager (from Anglo-Saxon: CFO ) is a free economic equivalent for the BfdH .