English Translation

Vk c/ Subsidies, subsidies may be paid by the competent authorities only if the individual subsidy in question is estimated for the particular subject. Otherwise, those orders, the previous approval of the Minister of Finance, are required. (d) If there is an essential need for extra-curricular and extra-planned expenditure, which is not sufficiently guaranteed by the competent authority in question /:over-planning expenditure:/, or this is not provided for at all in the budget /:out-planted expenditure: /, the Minister of Finance shall always obtain the consent of the Minister for Finance prior to the application of the legal title of the requested need, after consultation with the Supreme Audit Authority. The expenditure referred to above may only be requested in exceptional cases where this is not provided for, but the cover of which could be ensured in the savings of the other items of the same chapter. In the case of expenditure which cannot be covered in this way, the statement of estimates is in accordance with the Regulation. This provision does not apply to provisions which are in the course of the current operation or in the implementation of the budget.