Budgetary Principles Act
| Basic data | |
|---|---|
| Title: | Law on the principles of budgetary law of the Federation and the countries |
| Short title: | Budgetary Principles Act |
| Abbreviation: | HGrG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Budget law |
| References : | 63-14 |
| Issued on: | August 19, 1969 ( Federal Law Gazette I p. 1273 ) |
| Entry into force on: | January 1, 1970 |
| Last change by: |
Art. 10 G of 14 August 2017 ( Federal Law Gazette I p. 3122, 3139 ) |
| Effective date of the last change: |
August 18, 2017 (Art. 25 G of August 14, 2017) |
| GESTA : | D071 |
| Please note the note on the applicable legal version. | |
The Budget Principles Act (HGrG) defines principles for budget law of the federal and state governments. It is based on the authorization in Article 109, Paragraph 4 of the Basic Law : "A federal law, which requires the approval of the Bundesrat, can establish principles for budget law, for budgetary management in line with the economic cycle and for multi-year financial planning."
The Federal Budget Code (BHO) and the State Budget Code (LHO) therefore adopt the regulations of the HGrG, add to and specify them.
When the HGrG came into force in 1969, the budget law of the federal and state governments was fundamentally redesigned and standardized. Among other changes, the HGrG was further developed by the Budget Law Further Development Act (entry into force January 1, 1998). It enabled the introduction of budgeting ( Section 6a HGrG) and cost and performance accounting ( Section 6 (3) HGrG).
With the law on the modernization of the Budget Principles Act (Budget Principles Modernization Act - HGrGMoG) of July 31, 2009 , the possibility was opened to introduce the double- entry method instead of a cameral budget . The amendment is intended to ensure a minimum of uniformity.
Individual evidence
- ↑ Budget Law Development Act
- ↑ Federal Republic of Germany. The Federal Chancellor: Draft law of the Federal Government: Draft of a law for the modernization of the Budget Principles Act (Budget Principles Modernization Act - HGrGMoG) . on www.dip21.bundestag.de
