The household statute is the legal basis for the conversion of the budget and becomes from the local council (advice or town council) or the Kreistag in public meeting decided.
In it the total amounts of the incomes and expenditures are specified, separately according to administrative household and fortune household. The total amount of the credits, which is contained in the fortune household already as income, follows due to its explosiveness for local finances is explicitly emphasized however again. It the total amount of the commitment authorizations follows, which are not expenditure means of the current yearly, but line up only in the following three years. Follows the maximum amount of the Kassenkredite, which are meant to the short term liquidity protection. And then the determined tax on land rates of assessment are called, thus for real estate tax A and B, as well as the trade tax, at circles according to the circle reallocation. Beyond that it is open the municipalities to take up further decisions important for the household economy to the household statute.
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