Federal Budget Act (Germany)
The federal budget law is in Germany preparing the federal budget in which all the revenue and expenditure of the Federal shall be presented. According to Art. 110 Para. 2 u. 3 GG decided by the German Bundestag at the beginning of the budget year . The bill will be sent to the German Bundestag and the Bundesrat at the same time. The Federal Council has six weeks to appeal against the draft law. The budget is divided into individual plans that correspond to the government departments .
If the budget law is not passed before the beginning of the new budget year, the provisional budget management according to Article 111.1 of the Basic Law comes into force. This authorizes the federal government to make expenses to maintain the service operations and to fulfill statutory tasks even without a budget. The salaries and allowances for federal employees may also be paid.
In Austria , the Federal Budget Act 1986 regulates the organization of budget management in the federal administration. In § 4 BHG it separates between instructing (e.g. ministry ) and executive bodies ( accounting agency , cash registers, economic offices). The Austrian Federal Budget Act is comparable to the German Federal Budget Code .
