Household spending remainder

As household spending remaining in the be Kameralistik unused expenditure forecasts referred that do not expire at the end of the year, but are transferred to the next financial year.

The remainder of the budget is based on Section 15 (1 ) of the HGrG , according to which expenditure on investments and expenditure from earmarked income are transferable .

In accordance with the budgetary principle of time commitment, spending rates only apply for one year. This principle is broken by the portability of budget estimates. In principle, expenditure estimates that are not required expire at the end of the financial year. Under certain conditions, however, a municipality may create remainder of the budget at the end of the year . If a budget balance is created, these transferable funds are released from the time commitment and remain available in the following year. No new budget has to be created for the expenditure in question . Residual household expenditure may only be used for the measures for which they were originally budgeted.

In the administrative budget, the creation of a residual budget is only permitted in exceptional cases. The prerequisite is that the expenditure in question has been declared transferable by means of a plan note in the budget and that this transferability promotes economical budget management. Once a household balance has been formed, it will remain available until the end of the following year at the latest. Disposal funds and the cover reserves are not transferable.

In the asset budget (investments, investment promotion measures), in contrast to the administrative budget , by law all approaches remain available until the last payment is due. In the case of construction measures and procurements, however, availability is limited to a maximum of two years after the end of the budget year in which the construction or the procured object can be used in its essential parts.

The municipal council decides on the transfer of the residual budget expenditure formed by the administration as part of the establishment of the annual accounts or in advance by means of a separate resolution.

A high proportion of residual household expenses in a balanced annual account is an indication of a stable financial situation in the municipality.