English Translation

The rules on the budget have so far been laid down in the annual financial laws /: amortizations :/ with effect for the accounting year in question.The Finance Minister used to issue his instructions for drawing up the budgeta only for the year concerned.Since it has not been possible in recent years to complete the budget before the beginning of the financial year, a government regulation on the provisional management of the budget had to be adopted in the meantime. The Regulations on budgetary management and the Regulations on provisional financial management. In order not to have to repeat these general budget rules every year, the Ministry of Finance shall include them in a regulation which shall also regulate the provisional financial management, so that in future only the specific provisions necessary for the accounting year in question will be adopted. The purpose of this summary of the general provisions and of the new provisions which have proved necessary in a regulation is to save the administrative authorities work, to standardise the budget and to facilitate the audit of the budget. I The purpose of the expenditure items to date has often been to achieve the objectives of an integration plan at the discretion of the various departments, and there has been a lack of precise demarcation of the items, which has made it very difficult to monitor and review the budget. The nomenclature provides for a substantial simplification and simplification of the establishment of the budget as well as of the accounting of expenditure, more detailed instructions are given in the preliminary remarks on the nomenclature, the personal expenditure of the President and the Minister