English Translation

3 - The most important provisions on budgetary management are set out in a Finance Act which approves the annual budget. The provisions contained in this Finance Act are valid only for the one accounting year. The general principles of budgetary law, as far as they are not contained in the Finance Act, are essentially based on customary law. This procedure has various disadvantages with C1. The lack of a budget nomenclature makes itself particularly unpleasant.The purpose of the individual items of expenditure is therefore not uniform in the individual budget chapters; it is generally imprecise with the intention of doing so. Therefore, quite different expenditures can be covered from an expenditure=reb D post. There is no provision on the mutual coverage of expenditures of a similar nature. If the appropriations for an issue title are exhausted, further resources for this purpose can only be obtained by means of a non-scheduled authorization or by means thereof. There is a considerable restriction on the freedom of use of the individual administrations. Revires make use of it, and the budget is also confusing in practice. Finally, there is no provision on the transferability of budgetary resources. With the closure of the accounts= year. In principle, therefore, all unused budgetary resources lapse. This principle is correct for the general case; in individual cases, however, it leads to unprofitable administrative work. deney reIf, for example, the funds for the construction of a be= edsyeusreHetb-specified building have been approved in the budget of an accounting year, but the construction is not carried out fully= continuously, the non-mpes expire=