English Translation

55 (2) The authorising authorities I. Stage shall record the amounts made available in respect of each item in the budget monitoring lists to be drawn up according to the different accounting classes (Annex 2) (Art. V, para. 4). In addition, the amounts which have already been allocated are recorded, but which are later paid out (deliveries and works, payable after the invoice has been determined). (*) The appropriations allocated must be used economically and sparingly, i.e. in such a way that they are sufficient and reclaims are avoided. (') The amounts allocated may be used only for the purpose specified in each item, to the extent and for the extent that it persists, and, in principle, for each month within the twelfth of the year-round amount allocated. Any unavoidable overpayments of the twelfths in one month shall be permitted only exceptionally and shall be offset by savings over the next few months. () Expenditure shall be charged at the expense of the purpose item in question. (*) The authorising authorities I. Level to which a share of the budget has been allocated shall have until 1 January at the latest. To be reported by the end of the year and the expected savings or exceedance of the allocated share in accordance with the attached model (Appendix 3). (') In principle, the estimate appropriations allocated shall be carried out by the authorities. Other officials may also be entrusted with the management of the project. The staff must ensure that the budget is managed throughout the business of the Authority in accordance with the rules and regulations laid down and, 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. Art. IV. Notification of monetary requirements. (') The Finance Directorates shall report the monetary requirements in accordance with the provisions of the Decree of the Minister of Finance of 17 September 1942, G. Z. 71.529/42-I/2d, and of 29 October 1942, g. z. 81.173/42-Pres./2. (2) In their notifications, the Financial Directorates take into account the financial needs of the authorising authorities at the first stage by estimating them. () The previous provisions on the so-called 'respiro', i.e. on the admissibility of the use of monthly resources in the sub-account (including sub-sub-account) until the 10th day of the month. Article V. Disbursement orders issued by the authorising authorities I. Level. () Payments are subject to formal payment orders issued (payment orders) by the issuing authority I. Stage. (2) Payment orders (payments orders) must contain: 1. The name of the directed cash register (the paying authority), 2. the order for payment, 3. the amount (in figures and letters), 4. the recipient, 5. the due date if necessary, 6. the accounting data (according to the estimate), the accounting year, 7. the justification of the payment, insofar as it does not result from the documents attached to the payment order, 8. the manner in which payment is to be made (by cheque, transfer order or cash), 9. the date and place of the order,