Budget execution
The budget execution is the execution or implementation of the budget of a public budget .
Management of the budget
In the broader sense of finance , this can also include striving for a state administrative unit in the management of the budget of the respective regional authorities and other public institutions, i.e. H. to comply with the approved budget . Budgets are drawn up by the respective regional authorities ( Bundestag or Nationalrat , regional parliaments and municipal councils ).
If this does not succeed, it is necessary that unplanned or unscheduled expenses are approved; if there is a very large discrepancy between reality and the plan, this can lead to a supplementary budget .
Accounting
The accounting of the administration on the implementation of the public budget corresponds to the cameralistic bill style ( Kameralistik ) or double-entry bookkeeping . In Germany , the double or the extended camera system has gradually replaced the simple administrative camera system. One example is the German state of North Rhine-Westphalia with the NKF .
When a budget is executed, the issuing authority (e.g. ministry , office ) and the authority executing payments are separated. The term payment order is understood to mean the instruction to make a payment. The actual payment execution is settled with federal, state and municipal administrations, specifically in the form of accounting agencies, cash registers and economic offices. The statutory provisions on budget execution in Austria are set out in the Federal Budget Act and in the municipal budget , cash and accounting regulations of the federal states. In Germany these are anchored in the federal and state budget regulations as well as the municipal treasury regulation. In the EU, the budget is implemented by the European Commission .
literature
- Helmut Brede: Basics of public business administration. Verlag Oldenbourg, Munich Vienna 2001.
- Reinbert Schauer: Accounting in public administrations. Linde Publishing House, Vienna 2007.