Municipal special fund

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In Germany, a municipal special fund is a legally dependent part of the municipality that was created by statute or on the basis of a statute and is intended to fulfill individual tasks of the municipality.

Special assets are for example:

  • the parish membership ,
  • the assets of the legally dependent local foundations (Section 135 (2) Lower Saxony Municipal Constitutional Law NKomVG),
  • economic companies without their own legal personality and public institutions for which special accounts are kept due to legal regulations,
  • Legally dependent pension and insurance institutions (Section 130 Lower Saxony Municipal Constitutional Law NKomVG),
  • the assets of the legally dependent local foundations ,
  • the assets of the own businesses ,
  • the special fund for maintaining comradeship in the voluntary fire brigades (the comradeship funds ) according to § 18a of the Fire Brigade Act Baden-Württemberg. Even the comradeship funds of the volunteer fire brigades in Saxony, Schleswig-Holstein and Mecklenburg-Western Pomerania are, according to a controversial, but probably correct view of the better reasons, municipal special funds (more on this under Fire Brigade Association ).

Special funds - with the exception of the comradeship funds - are subject to the regulations on budgetary management. They must be managed and verified separately from the municipal budget. The municipal budget principles, in particular the principle of budgetary clarity , also apply to them .

literature

  • Mario Martini: Municipal Foundations , in: Rainer Hüttemann, Andreas Richter, Birgit Weitemeyer (eds.): Landesstiftungsrecht , 2011, pp. 849–927.

Web links

Individual evidence

  1. ↑ Municipal Code of Baden-Württemberg, Section 96 , http://www.landesrecht-bw.de , version of July 24, 2000
  2. ↑ Fire Brigade Act Baden-Württemberg, §18 , http://www.landesrecht-bw.de , version of March 2, 2010