English Translation

(2) The budgetary resources shall be administered economically and sparingly; they may be used only to the extent and not more in the case of the individual objectives than is necessary for the economic and economical management of the public administration. (3) It is not permitted to invest budgetary resources in financial institutions; the Finance Minister may, in special cases, grant exemptions. Art. III (1) Guarantees may only be taken over by contracts concluded in the context of ongoing administration and, in their nature, by regular periodic contracts. (2) The financial participation in an enterprise of a private legal nature requires the approval of the Minister of Finance. The ability of the Supreme Audit Office pursuant to § 5 of the Act of 20 March 1969, Coll. No. 175, concerning the direction and the scope of operation of the supreme audit authority, remains unaffected. Art.IV (1) Expenditure may be used only for the purpose specified in the budget, to the extent and for the duration of the budget and only within the accounting year. Funds intended to cover fixed remuneration and other legal liabilities, such as salaries, pensions and debt obligations, may also be spent after the end of the financial year. In the case of expenditure expressly referred to as transferable, the non-expenditure