Federal Budget Code

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Basic data
Title: Federal Budget Code
Abbreviation: BHO
Type: Federal law
Scope: Federal Republic of Germany
Legal matter: Budget law
References : 63-1
Issued on: August 19, 1969
( Federal Law Gazette I p. 1284 )
Entry into force on: January 1, 1970
(Section 119 (1) BHO)
Last change by: Art. 212 Regulation of June 19, 2020
( Federal Law Gazette I p. 1328, 1353 )
Effective date of the
last change:
June 27, 2020
(Art. 361 of June 19, 2020)
Please note the note on the applicable legal version.

The Federal Budget Code (BHO) is - despite the term "order" - a formal federal law that the budget management of the federal including accounting and audit by the Federal Audit Office regulates. The federal government and the are countries common rules of Haushaltsgrundsätzegesetz (HGrG) adopted concrete and supplemented.

The detailed administrative regulations are important for the interpretation and application of the Federal Budget Code , in particular the General Administrative Provisions for the Federal Budget Code (VV-BHO) , which the Federal Minister of Finance has issued on the basis of the authorization in Section 5 BHO. They are supplemented by further regulations, e.g. B. through the work instruction introduction to profitability studies of the Federal Ministry of Finance.

Web links

Individual evidence

  1. a b General administrative regulations for the Federal Budget Code (VV-BHO). (No longer available online.) Archived from the original on November 7, 2017 ; Retrieved November 3, 2017 .