What is unrecoverable side a cover

False cover eligibility

The term "false cover" means that it can be determined by budget notes or by budgetary law that additional income at a certain budget point or in a product budget can be used for additional expenditure at a certain budget point or in the same product budget. In some federal states, the corresponding budget note is also (as in federal and state budget law) as Reinforcement note designated.

Term and consequences

The improper coverage can result in additional expenses or additional expenses compared to the budget estimate, without these being considered as over-budgeted expenses. This form of cover eligibility is called "fake" because the funds from which additional expenditure or expenditure is covered are not yet available when the budget is approved. The bogus cover eligibility creates precautionary measures in the event that additional income is available that could not necessarily be expected when the budget was drawn up. If a type of income and a type of expense are closely related to one another or even if an income item is earmarked for an expenditure item and the amount of income can fluctuate, the false cover is an instrument to give the administration scope for (harmless) exceeding of the expenditure. or to give an expense authorization. The municipal budget regulations create the legal basis for this.

On the other hand, in the case of "real" cover eligibility, the amount of the planned expenses or expenses is not exceeded, because here only reduced expenses in one place can cover the additional expenses in another.

Comparison of false cover - blocking notice [edit]

At first glance, the instrument resembles the blocking notice. Because in some of these cases, the opposite approach is conceivable: An expense or an expense is planned although the corresponding funds are not yet certain. Example: The legally binding notification of the funding is still missing for a funded measure. The possible higher expenditure or expenditure approach is then set in the budget, but the budget point is given a blocking note. When the funds are received, the ban can be lifted.

The differences: With the blocking notice, the planned effort or the planned expenditure is already determined in terms of amount. Just if the funds are still open. The project is entered in the budget (also to document the political intention), the blocking notice creates provision for the (unexpected) case that the funds are not available.

In the case of spurious cover, it is not yet clear how much funds will be available. Typical example: donation received in a social institution. The false cover creates "room for improvement" depending on the central entrance.

In any case, the false cover means that the lower amount is in the household, with the blocking note the higher.

Literature and web links [edit]

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