Saxon municipal treasury and accounting ordinance

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The Saxon Municipal Treasury and Bookkeeping Ordinance (SächsKomKBVO) has been a legal norm in the Free State of Saxony that has been in force since March 2005 and regulates the tasks and responsibilities of the municipal treasuries.

history

When the SächsKomKBVO came into force on March 1, 2005, the previously applicable ordinance of the State Ministry of the Interior on the cash management of the municipalities of the Free State of Saxony (Municipal Cash Ordinance - GemKVO) of January 8, 1991 (SächsGVBl. P. 10) became invalid.

Structure of the law

The SächsKomKBVO is divided into seven sections.

  • Tasks and organization of the community treasury,
  • Till orders,
  • Payment transactions,
  • Administration of cash and valuables,
  • Bookkeeping, receipts and storage,
  • Carrying out cash transactions by entities outside the municipal administration,
  • Special funds and definitions.

Tasks of the municipal treasury

To the cash transactions that the community treasury has to fulfill according to § 86 paragraph 1 sentence 1 of the Saxon municipality code, belong

  • 1. the acceptance of deposits and the making of withdrawals ,
  • 2. the administration of the treasury,
  • 3. the safekeeping of valuables and other items as well
  • 4. the bookkeeping including the collection of all necessary documents.

In exceptional cases, another office in the administration can be commissioned with such tasks. The mayor makes the appropriate orders.

Till orders

Cash orders are internal administrative orders that authorize the acceptance or disbursement of liquid funds in the municipal coffers or initiate bookings that do not represent cash flows. A till order may only be made on the basis of a written or electronically transmitted order (till order). Special cases represent delivery or delivery orders, whereby objects are taken into custody or delivered.

Payment transactions

According to § 12, the municipal payment transactions are to be carried out primarily in cashless form by the employees of the municipal treasury and on their premises. The legal tender and cash cards , debit cards , credit cards or checks may be accepted in accordance with § 13 of the municipal treasury. A receipt for payments is to be issued on request in accordance with Section 14; for checks, a note reserved for receipt is to be noted.

Pursuant to Section 15, the municipal treasury must immediately and compulsorily collect payments that have not been received in due time or initiate compulsory collection . To monitor the receivables (income, payments), a complete control of these business transactions must be guaranteed. So-called personal accounts are set up for household monitoring, according to which the demands of the municipality can be identified for each debtor.

Payouts are made on the due dates. If the municipality has claims against the recipient of the payment, these should be offset against the amount paid out. According to Section 16, credit institutions can be commissioned by the municipality to have claims from authorized recipients debited under certain conditions.

Proof of payment is regulated in § 17. Cash payments are therefore only to be made against receipts, unless the mayor has approved any other procedure in individual cases due to special circumstances.

Management of cash and valuables

The administration of the cash according to § 18 is subject to the regulatory authority of the mayor, who decides on the establishment of accounts with credit institutions and the management of the cash balance. Pursuant to Section 19, means of payment and forms require secure storage, the type and scope of which is determined by the head of the municipal administration. The safekeeping of valuables and other items are regulated in Sections 20 and 21.

Bookkeeping, receipts and retention

The cash books are to be kept by the employees of the municipal treasury in such a way that the assets and liabilities as well as all processes that lead to numerical changes in assets or debts and in particular ongoing cash resources are recorded in accordance with the principles of proper accounting (GoB). The entries required for this must be made complete, correct, timely, ordered and verifiable. All booking incidents and related entries must be traced with regard to their origin and processing in the documents of the municipal treasury and be kept audit-proof .

Section 23 refers to the fact that the chart of accounts for bookkeeping is to be used in accordance with the provisions of the Saxon municipal code (Section 128 SächsGemO). This is followed by more detailed provisions on keeping the books up to § 28.

According to Section 30, the municipal treasury is required to determine the current and target cash balance on a daily basis. The inventory information is to be taken over into the daily closing book immediately. Section 31 recommends to check the correct timely and factual booking of the cash funds, an interim report to be carried out at least quarterly, unless the mayor has made another decision. At the end of the calendar year, in accordance with Section 32, the time and general ledger must be closed at the end of the budget year. After the balance sheet date, only postings that are non-cash can be made.

All bookings must be supported by cash orders and proof of payment, as well as by documents that show the reason for the payments or payments. The accounting documents must be consistent with the entries in the books.

Carrying out cash transactions from offices outside of the municipal administration

The municipalities can have this carried out by an external agency on the basis of Section 87, Paragraph 1 of the Saxon Municipal Code. The bookkeeping is congruent with that of the municipal treasury. Special measures must be taken to ensure that the principles of proper bookkeeping (GoB) as well as the legal framework, data protection and at least monthly billing are carried out.

Special funds and definitions

Special funds according to § 38 are funds that are set up and work in accordance with this Act. They are connected to the municipal treasury, similar to the paying agents, unless a different regulation has been made in a legal regulation. This underlines the principle of a single fund. Special funds are often set up in institutions of the municipal special fund.

All regulations according to the provisions of this ordinance by the mayor are compulsorily bound to the written form.

With § 41 essential definitions are listed, which apply as legal definitions in connection with the Saxon municipal budget law.

Web links

Individual evidence

  1. ^ Jens Findeisen, Friederike Trommer: Kommunale Finanzwirtschaft (Doppik) . Kommunal- und Schul-Verlag, Wiesbaden 2016, p. 138, ISBN 978-3-8293-1243-1
  2. ^ Jens Findeisen, Friederike Trommer: Kommunale Finanzwirtschaft (Doppik) . Kommunal- und Schul-Verlag, Wiesbaden 2016, p. 127, ISBN 978-3-8293-1243-1