Global overspending
Global overspending is an unrestricted spending authorization in a budget .
Under budgetary law, they denote lump-sum expenditure in the budget, which, like global under- expenditure, is an exception to the individual budgeting principle.
Demarcation
A distinction must be made between over- budget and extra-budgetary expenditures ( § 37 BHO ) and expenditures shown in a supplementary or supplementary budget .
Excess and unscheduled expenses are already budgeted for a specific purpose in a single plan and may only be used for another purpose in the event of unforeseen and unavoidable additional needs. They should be offset by savings in other expenses in the same individual plan (Section 37 (3) BHO). A plan change is not required, but the consent of the Federal Ministry of Finance (Section 37 (1) BHO). With regard to parliamentary budget law, excess and unscheduled expenditure must also be reported to the Bundestag and the Bundesrat at least quarterly and must not exceed the expenditure budgeted in the individual plan (Section 37 Paragraphs 4 and 5 of the Federal Budget Code).
With a supplementary budget, on the other hand, parts of an existing budget that has already been passed can be changed retrospectively by the parliament; with the supplementary budget, a plan that is only at the drafting stage.
The possibility of adopting a supplementary budget in good time or postponing the expenditure until the next budget law takes precedence over over- and unscheduled expenditure.
Economic policy measures
Global expenditure are to be distinguished from the also discontinued in the Federal budget empty title for economic policy caused expenditures for the promotion of the overall economic balance is provided (§ 8 Stability Act ).
Web links
- Community examination institute Baden-Württemberg : Unplanned expenses; Jurisdiction and budget rights of the municipal council GPA communication 13/2004
Individual evidence
- ^ Additional expenditure, global budget control.de, accessed on February 11, 2016
- ↑ Issues, unscheduled BudgetSteuerung.de, accessed on February 11, 2016
- ↑ supplementary budget of householdSteuerung.de, accessed on February 11, 2016
- ↑ Supplementary household budgetSteuerung.de, accessed on February 11, 2016
