The budget is determined by the budgetary law. Budgetary laws set up in the Federal Republic of Germany both the federation and the countries. Accordingly the paragraph 1 of the budgetary law reads regularly about as follows (by the example of the bill of a Federal Budget law 2006 from 8 July 2005):
""§ 1 statement of the budget
This law as plant attached the Federal Budget plan for the financial year 2006 in incomes and expenditures on 256,500,000,000 euro one determines. "
Mostly by a budgetary law only the budget of one financial year is determined. In particular some countries submit however regularly double households for two financial years. The executive is authorized by the statement of the budget to make the incomes and expenditures planned therein. The moreover the budgetary law usually contains the authorization to take up credits (credit authorization) and guarantees, e.g. endorsements, to take over. Since both binds the budgetary law giver for the future, the executive cannot act also here freely. Legal regulations, which are to have existence beyond the financial year, are not made in the budgetary law. This is paged out usually into an accompanying article law, the Haushaltsbegleitgesetz.
The special meaning of the budgetary law consists of the fact that it must be decided like each law by the legislator. Thus the budget sovereignty lies at the parliament and not at the government. However each parliament pushes with the budget consultations to the border of its capacities. A cause is that in the budget each income and each expenditure must be contained of the national administration. This leads to extraordinarily extensive collecting mains. Thus for example the quoted draft for a Federal Budget law covers 2006 with all single diagrammes over 1100 sides. Almost any parliament furnishes therefore a special committee, the budget committee. In this committee the single diagrammes before-advised and the plenum of the parliament changes are suggested, which are accepted there mostly without single discussion. Instead the budget consultations are usually taken in the parliament to the cause for a general settlement of accounts of the opposition with the government.
If the parliament of the government refuses the agreement to the budgetary law, the question arises whether the executive should be still authorized to act then. This Budgetkonfikt is decided in the Federal Republic of Germany both for the federation and for the countries in favor of the executive. For the federation kind 111 Basic Law plans the right for the provisional housekeeping or emergency housekeeping. This tradition can be retraced in Germany up to the brachialen dissolution of the budget conflict 1862 by realm chancellors Otto von Bismarck. The administrative organs of the USA however are not entitled, without transacting valid household expenditures. With a budget conflict it comes therefore there to succumbing the national activity.
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