By allowances one in the budgetary law (freiwillige) understands achievements of the public hand in places outside of the administration for the fulfilment of certain purposes. They cover tied subsidies, assignments, debt service assistance and different conditionally or absolutely repayable achievements.

It applies in principle the the good position prohibition and the requirement of economy and thriftiness, which are embodied in the public budgetary law.

No allowances in the household-legal sense are in particular contributions of equipment, achievements due to legislation, replacement of expenditures, repay, membership dues, interest on loan, donations

Legal basis are "§"§ the 23 (estimating) and 44 (grant) of the Federal Budget order (BHO) and the budgetary regulations of the countries (LHO) and the respective remark and/or administrative regulations.

Kinds of allowance

One differentiates

Institutional promotion: Allowances for the covering of the entire expenditures or a not defined part of the expenditures the promotion of the allowance receiver to be annually again decided, resembles the institutional promotion must in practice a kind continuous obligation for public Hand.Die institutinelle promotion gives it only relatively rarely. An example is the Inobhutnahme after "§42 KJHG (SGB VIII).

Project promotion: Allowances for the covering of expenditures of the allowance receiver for individual projects, which are technically, contentwise and financially definable. The allowance giver can exert more strongly than with the institutional promotion influence on contents of the work of the receiver. In addition no financial subsequent risk exists at expiration of the promotion for the allowance giver.

Ways of financing

Depending upon range of allowance one differentiates between

Portion financing: Allowance is calculated as portion and/or percentage of the recognized allowancable expenditures; a fixed maximum amount may not be exceeded however. If the allowance receiver obtains savings or higher incomes, than first was foreseeable, allowance must be proportionately paid back.

False need financing: Is turned the amount, which closes the gap between the recognized allowancable expenditures on the one hand and own resources and other incomes of the allowance receiver on the other hand. A maximum amount is specified also here. Savings or additional receipts lead in their full height to the repayment of allowance.

Fixed amount financing: Allowance takes place in form of a firm amount. This amount remains also with savings and higher incomes in full height with the allowance receiver; it is, its total expenditure would be under amount of allowance.

Full financing: The allowance receiver all expenditures are financed; a fixed maximum amount may not be exceeded. Each income increase and/or expenditure reduction of the allowance receiver reduces allowance in appropriate height.

Literature

• Halfar, Bernd (Hrsg.): Financing of social services and mechanisms. Nomos Verlagsgesellschaft, Baden-Baden, 1999.
• Shopkeeper/Schmidt: Allowance right - allowance practice (comment), collection of sheets

Articles in category "Allowance"

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