Federal Treasury
A federal treasury is a German federal authority that reports to the General Customs Directorate . The technical supervision lies with the Federal Ministry of Finance .
tasks
Federal treasuries carry out the tasks of payment and bookkeeping in accordance with the Federal Budget Code (BHO) and are used for the accounting of the federal government. They are also responsible for offsetting federal funds with other authorities (state tax offices for federal taxes ).
history
Before the structural reform of the federal funds between 2000 and 2007, there were 17 federal funds in Germany. These federal funds were located in the following cities: Koblenz with a branch in Trier , Saarbrücken , Münster , Düsseldorf , Frankfurt am Main , Bonn , Nuremberg , Munich , Freiburg im Breisgau , Stuttgart , Karlsruhe , Hanover , Bremen , Berlin , Kiel , Hamburg and Halle ( Saale) . These 17 federal coffers were merged into four federal coffers, and they also took over the tasks of the eleven disbanded Bundeswehr coffers.
On January 1, 2012, two federal coffers and two federal coffers ( Weiden in der Oberpfalz and Kiel) were dissolved from the four federal coffers and the federal coffers Halle (Saale) and Trier were added as further offices.
On October 1, 2019, in the course of a renewed reorganization, the two federal coffers with offices were again 4 independent federal coffers, which were combined in a new department in the General Customs Directorate.
Local jurisdiction
The following two federal funds currently exist (as of January 1, 2012):
- Federal Treasury Halle (Saale) with the branch office Ebersbach-Neugersdorf and the additional service seat Weiden center (responsible for the states of Bremen , Lower Saxony , Saxony , Saxony-Anhalt , Thuringia , Bavaria and Baden-Wuerttemberg )
- Bundeskasse Trier with the additional office in Kiel (responsible for the federal states of Rhineland-Palatinate , Hesse , North Rhine-Westphalia , Saarland , Hamburg , Schleswig-Holstein , Mecklenburg-Western Pomerania , Berlin and Brandenburg )
In addition, the Federal Central Treasury in accordance with Section 79 (2) of the Federal Budget Code has been set up at the Competence Center for Federal Treasury and Accounting (KKR).
Web links
Individual evidence
- ^ KKR website. Retrieved on March 2, 2014. ( Memento of May 19, 2014 in the Internet Archive )