Annuality (law)
The annuality is a principle of the action of the public administration, with which the obligation to annual (calendar year) decision on the planned budget is described. It is a budgetary principle . In public finance, this results in a budgetary rhythm or a “rhythmic leitmotif” in calendar year steps . The budget cycle is derived from this. The principle of annuality has constitutional character in Germany and is anchored in Article 110 of the Basic Law . It can also be found in state and local legislation.
A formally different exception at the municipal level is the resolution of a double budget (every two years), which, however , must be presented in the form of two individual budget statutes.
In close connection with the principle of annuality is the corresponding principle of annuality . In the context of budgetary law, this means that all stipulations in the budget statute are only valid for the respective budget year. This expresses a delimitation of the planning period under the law of disposal. Both principles show similarities, nevertheless they form independent technical terms based on their meaning and their respective content definition.
A modifying deviation from the principle of annuality lies in the permissible budget estimates (for example according to § 21 SächsKomHVO) for payment transactions in connection with investment measures by municipal authorities as well as budgets for their ongoing construction measures.
The right of disposal over public budget funds, which concludes with the principle of annuality, is subject to behavior that is colloquially known as “ December fever ”.
Individual evidence
- ^ A b c Jens Findeisen, Friederike Trommer: Kommunale Finanzwirtschaft (Doppik) . Kommunal- und Schul-Verlag, Wiesbaden 2016, p. 111, ISBN 978-3-8293-1243-1
- ↑ Christoph Gröpl et al .: Federal Budget Code / State Budget Code (BHO / LHO). State budget law . Verlag CHBeck , Munich 2018, p. 139
