THE GERMAN STATE MINISTRY FOR CHECH AND MORAV, PRAGUE (1906) 1939 - 1945 (1965), inv. 32, sig. 110-2/8

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English Translation

In Title 1 of the relevant section / chapter / are used as continuing expenditure. Otherwise, Art. I-II and III contain only the previous general provisions. To Art. IVAbs. 1 In principle, all unused household funds expire at the end of the accounting year /:set l:/. This does not apply to funds intended to cover legal liabilities, since the budget does not justify or suspend any audits or liabilities of third parties. It means an unnecessary burden on the budget if, in all cases where an estimated measure cannot be completed in the current accounting year, new appropriations are granted in the following accounting year. In the case of buildings, it was necessary to deal with one and the same construction measure every year without any change in the measure in principle.Administrative work is greatly facilitated if the funds allocated for such measures are described as transferable. The unused appropriations will be transferred to the budget of the following year without taking account of the measure itself.The budget will determine the time of use until which the transferability must apply. It is expected that this time limit will not exceed the third year. In the case of buildings, the funds may be used up to the accounting year in which the building is used in substantial part. The name is given in the budget by the note "The funds can be transferred until 31 December...", in the case of buildings only "The resources are transferable.The transferability is only permitted for the individually designated projects, but not in cases where a global contribution is used for Cde construction projects.