English Translation

44ar (2) The subordinated authorities I. Level shall enter the amounts made available to expenditure by item in the budget monitoring lists to be added to each of the accounting branches (Appendix 2) (IV-7). The amounts already available, however, will be paid out later (deliveries and works payable after the invoice has been determined). (*) The appropriations allocated must be used economically and sparingly in such a way that they are sufficient and that any subsequent claims may be avoided. (') The amounts allocated may only be used for the purposes specified in each item, to the extent and as long as it persists, in principle in each month within the twelfth of the year-round amount allocated. Any non-performing excesses of the twelfths in one month shall be permitted only exceptionally and shall be offset by savings in the coming months. (*) Expenditure shall be charged at the expense of the item in question. () The authorities at the first stage, to which a share of the budget has been allocated, shall have until 1 January at the latest. In the case of the larger authorities, the estimated estimate appropriations shall, in principle, be used by the public authorities. Other officials may also be entrusted with the management of the plant. () The head of the authority or the head of authority. The staff must ensure that the budget is managed in accordance with the rules and regulations laid down throughout the business of the Authority, in particular that the appropriations allocated are not exceeded, that each measure is carried out in a cost-effective and economic manner, and that further appropriations are requested in due course in the event of any overruns. III. Notification of monetary needs. (1) Notification of money needs is made in accordance with the provisions of the decree of the Minister of Finance of 17 September 1942, G. Z. 71.529/42-I/2d. The authorities of the first stage do not need to request money requirements. (2) The authorities II. Stage take into account by estimation in their notifications the money requirements of the authorities I. Stage. () The previous provisions concerning the so-called ‘respiro', i.e. on the admissibility of the use of monthly resources in the sub-account (including sub-payment account) until the 10v of the following month for receipts from the previous month, shall continue to apply. (i.e., the previous self-employed cheque account is converted into a sub-account of the state authority or ministry or central authority. Accordingly, the receipts of the new cheque sub-account are transferred daily to the supervising authority's sub-count, but in addition to the payments made by post-checks, they are also transferred to the same sub-assembly on a daily basis.