Positions of the asset budget
The property budget contains all capital-forming income or expenditure of the municipality, i.e. all financial transactions that increase or decrease wealth and therefore cannot be allocated to the administrative budget (Section 1 (1) GemHVO). This includes, for example, expenditure on road construction or the acquisition of land or income from the sale of urban land. The earmarked financial allocations for investments that a municipality receives from the federal or state level are also added to the budget and are not available to finance other expenses (individual coverage). The earmarked income is removed from the - generally applicable - total coverage and is no longer available to finance all expenses, but only as cover funds for certain expenses.
Total coverage principle
The principle of total coverage (the total coverage principle ) represents an important principle for the budget economy. The total coverage principle is standardized in § 16 GemHVO. According to this, the income of the property budget serves as a whole to cover the expenses of the property budget. Unnecessary income from the administrative budget must be added to the asset budget (Section 22 (1) GemHVO); However, the contribution amount must be at least high enough to cover the loan procurement costs and the regular repayment of loans (mandatory contribution; § 21 GemHVO). The income of the property budget must therefore cover its expenditure; Borrowing for cover is regulated as a subsidiary exception and is subject to strict legal restrictions (Section 77 (3) GemO NRW).
A deviation from the total coverage principle is possible under the strict requirements of § 17 GemHVO, whereby the one or mutual cover capacity must be established by means of a purpose limitation note (designated cover capacity). Earmarkings are only permitted if they are prescribed by law or result from the origin or the nature of the income (Section 17 (1) GemHVO). Such earmarking - u. a. for state assignments - are to be identified by a budget note.
- BVerwG, judgment of February 23, 2000 , Az. 11 C 3.99, full text.