» Personal Loan No Credit Check, Online Economics » Public administration » Topics begins with H » Household expense remainder
Household expense remainder in the Kameralistik not exhausted expenditure beginnings are called, which do not purge at the year end, but into the next financial year to be transferred.
According to the household principle the temporal connection expenditure beginnings apply only to one year. This principle is broken through by the transferability by budgetary provisions. In principle used expenditure beginnings at the end of the financial year do not purge. Under certain conditions however a municipality may educate balances of budgetary appropriations with the end-of-year procedure. If a household expense remainder is formed, then these transferable means are released from the temporal connection and remain in the following year available. For the expenditure concerned thus no renewed budgetary provision must be formed.
In the administrative household the formation of a household expense remainder is only exeptionally permissible. A condition is that the expenditure concerned was explained by a plan note in the budget for transferable and that this transferability promotes economical central management. If a balance of budgetary appropriations is educated, this remains available at the latest up to the end of the following following yearly. Order means and the cover reserves are not transferable.
In the fortune household (investments, investment incentives) all beginnings up to the maturity of the last payment remain available contrary to the administrative household strength of law. With construction measures and procurements the availability however two at the latest years is limited after conclusion of the financial year, in which the building or the constituted article can be taken in its substantial parts in use.
The transmission of the household expense remainders formed by the administration decides the local council in the context of the statement of the annual account or in front by separate resolution.
A high portion of household gift remainders in a balanced annual account is a reference to a stable financial situation of the municipality.
We found here 1 articles.
H» Household expense remainder |
We found here 4 related websites.
Index | Privacy | Terms Of Use | Sitemap | Feedback