State Budget Code (Berlin)

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Basic data
Title: State budget regulations
Abbreviation: LHO
Type:
Scope: Berlin
Legal matter: Budget law
Issued on: 5th October 1978
Entry into force on:
Last change by: Law of December 10, 2018
Please note the note on the applicable legal version.

The Berlin State Budget Code contains regulations on drawing up the budget , filling posts with civil servants or employees and the rights of the Court of Auditors . The rules state when the House of Representatives or the District Assembly are to be informed about events. Budget freezes are possible in certain cases .

content

  • Part 1: General rules on the budget
  • Part 2: Establishing the budget
  • Part 3: Implementation of the budget
  • Part 4: Payments, bookkeeping and accounting
  • Part 5: Auditing
  • Part 6: Legal entities under public law directly related to the state
  • Part 7: Fund
  • Part 8: discharge
  • Part 9: Transitional and final provisions

Principles

The state budget regulations are based on the principles of budget clarity and truth, economy and economy .

Competent authority

The responsible authority is the Senate Department for Finance .

Individual evidence

  1. Full text - PDF file, accessed on April 14, 2019