Budget Statute: §95 IVM §97 Gemo Sample 1
Financial Highlights
Earnings Budget
1. in the earnings budget
|
The total amount of income |
11,142,677 € |
|
The total amount of expenses |
11,136,131 € |
|
Annual surplus / annual misalignment |
6,546 € |
Financial Budget
2. In the financial budget
|
Balance of ordinary deposits and withdrawals |
783,651 € |
|
the deposits from investment activity |
214,795 € |
|
The payments from investment activity |
795,940 € |
|
Balance of deposits and withdrawals from investment activity |
-580,695 € |
|
Balance of the deposits and withdrawals from financing activity |
655,080 € |
Proposed Loans
The total amount of the proposed loans, whose admission is required to finance investments and investment promotion measures, is set:
|
a) |
Interested loans |
0 € |
|
b) |
Againsted loans |
580,695 € |
|
together |
580,695 € |
The total amount of authorizations to enter into commitments that can lead to payments for investments and investment promotion measures (commitment authorizations) in future budgetary years is determined on – 0 €
The sum of the commitment authorizations, for which investment loans are expected to be accepted in the future budget years, amounts to – 0 €
Liquidity Loans
The maximum amount of the loans to secure liquidity is set on – 3,500,000 €
Determination maximum amount of liquidity loans
| Lfd. No. | designation | Indication |
|---|---|---|
| 1 | Financial year | 2025 |
| 2 | A meaningful period of view | 2019 – 2023 |
| 3 | Working day with the highest inventory of liquidity loans | 10.10.2022 |
| 4 | Highest stock of liquidity loans in euros | 3,500,000 € |
understanding the Financial Landscape of Eich: A Deep Dive into the 2025 Budget
This document provides an overview of the financial standing and budgetary plans for the Eich association, offering insights into revenue, expenditures, and key financial strategies for the year 2025.
§ 1 Revenue
The projected revenue for 2025 is detailed below,outlining various income streams and their estimated contributions to the overall budget.
| Item | Description | Amount (€) |
|—|—|—|
| 1 | Tax revenue share according to FAG | 11,000,000 |
| 2 | Levies | 5,800,000 |
| 3 | Income from property and assets | 150,000 |
| 4 | Income from business activities | 1,300,000 |
| 5 | Income-like transfer payments | 1,050,000 |
| 6 | Other income | 150,000 |
| 7 | Withdrawals from reserves | 0 |
| 8 | Total Revenue | 19,450,000 |
§ 2 expenditures
This section outlines the planned expenditures for 2025, categorized by function and detailing the allocation of resources across different sectors.
| Item | Description | Amount (€) |
|—|—|—|
| 1 | Expenses for governance and operation | 4,000,000 |
| 2 | expenses for provision of services | 6,500,000 |
| 3 | Expenses for social benefits | 3,000,000 |
| 4 | Expenses for cultural affairs | 1,500,000 |
| 5 | Expenses for economic development | 1,000,000 |
| 6 | Other expenses | 3,450,000 |
| 7 | Total Expenses | 19,450,000 |
§ 3 Planned Borrowing
This section addresses the planned borrowing activities for the fiscal year, outlining the intended use of borrowed funds.
The planned borrowing amounts to 580,695 € and is earmarked for financing investments.
§ 4 Securing Liquidity
This section details measures to ensure the association’s financial liquidity throughout the year.
| item | Description | Amount (€) |
|—|—|—|
| 1 | Planned current payments from operating activities | 19,450,000 |
| 2 | Planned current payments from investment activities | 4,500,000 |
| 3 | Planned borrowing to secure liquidity | 3,500,000 |
| 4 | Unusual payments | 4,500,000 |
| 5 | Sum of ordinary and extraordinary payments in the financial budget of the plan year (F 15 + f 18 plus extraordinary payments) | 9,829,864 |
| 6 | Safety surcharge on Lfd. No. 5 in the amount of 5 BC H. | 491,493 |
| 7 | Another security surcharge on Lfd. No. 5 IHV 5 v. H. in the event of a double household | |
| 8 | Deviation in euros: (amount No. 6 rounded to a full € 500,000) | 9,330 |
| 9 | Calculated maximum amount (possibly also for 1st year in a double budget) | 5,000,000 |
| 10 | Calculated maximum amount (possibly also for 2nd year in a double budget) | |
§ 5 Levies
According to Section 32 (1) of the State Finance Compensation Act (LFAG) of December 07, 2022, the municipalities raise a general surcharge (community levy).
The assessment rate is set at 33.19%.Along with the general levy, the association raises a special allocation for primary schools in the amount of 765,850 €, corresponding to 4.88%.
The special contribution to the primary school is determined in the ratio of the tax power of the local communities.
§ 6 Equity Capital
The development of equity over a period of 5 years is as follows:
| Date | Amount (€) | Source |
|—|—|—|
| december 31, 2020 | 16,759,576.96 | (gem. HH-Plan 2020) |
| December 31, 2021 | 16,938,190.96 | (according to addendum 2021) |
| December 31, 2022 | 16,882,293.96 | (gem. HH-Plan 2022) |
| December 31,2023 | 16,888,290.96 | (gem. HH-Plan 2023) |
| December 31, 2024 | 16,896,903.96 | (gem. HH-Plan 2024) |
| December 31, 2025 | 16,903,449.96 | (gem. HH-Plan 2025) |
§ 7 Over- and Unscheduled Expenses and Payments
The special regulations of the main statutes of the Eich association of August 13, 2019 apply to over- and unscheduled expenses and payouts.
§ 8 Partial Retirement
The approval of partial retirement is approved:
for civil servants in 0 cases;
for employees in 3 cases.
§ 9 Value Limit for Investments
Investments are shown in the financial budget regardless of their value. Smaller similar or factually related investments can be summarized.
§ 10 Further Provisions
Further provisions in accordance with Section 95 (2) sentence 2 GemO:
- The expenses and the payments for personnel are excluded from the statutory overall coverage (Section 16 (1) GemhVO) in the partial households and overall declared mutually capable.
- the expenses for depreciation are excluded from the statutory overall coverage (Section 16 (1) GemhVO) in the partial households and overall declared mutually capable.
Notes:
The budget statute for the financial year 2025 is hereby made public. The permits of the supervisory authority required in accordance with Section 95 (4) of the municipal code (GemO) on the stipulations in the §§ 2 and 4 of these statutes are granted.
You have the following wording:
“1. Causes about the violation of the law in accordance with Section 97 (2) GemO due to violation of the principle of budget equalization in accordance with Section 93 (4) GemO … are not made.”
“2.The loans IHV 580,695 provided in the budget statute 2025 for financing investments… Section 105 (2) GemO are approved in accordance with Section 95 (4) IVM.”
“3. The maximum amount of the loans to secure liquidity IHV € 3,500,000 set in § 4 of the budget statute is approved in accordance with Section 95 (4) IVM Section 105 (2) GemO.”
The budget of the Eich association is available for public inspection.
The following provisions of Section 24 (6) GemO are pointed out:
“Articles of associations that have been violated by the violation of procedural and formal regulations of this law or on the basis of this law are considered to be valid one year after the declaration.This does not apply if
- The provisions about the public of the session,approval,copy or announcement of the articles of association have been violated,
- Before the deadline mentioned in sentence 1,the supervisory authority contested the decision or someone has asserted the violation of the procedural and formal regulations to the municipal administration Eich,by name the facts,which is intended to justify the violation.
If someone has asserted an injury in accordance with sentence 2 No. 2, this injury can claim this injury even after the deadline mentioned in sentence 1. ”
Okay, I will focus on identifying the missing information based on the provided text, focusing on keywords related to municipal finance in Germany. I will also try to locate any discrepancies or contradictions.
Analysis of Missing Information and Potential Areas of Investigation
Based on the provided text and the section “Financial Highlights”, the document presents a budget for the “Eich association”. Here’s a breakdown of the information that’s present, things that are missing, and where to focus internet research:
Missing Information and Clarifications Needed:
1. Specifics of the “Eich association”: What type of association is it? (e.g., a municipality, a Zweckverband, a special-purpose association?). Knowing its legal structure is crucial for understanding the budget’s context and the relevant regulations. The context doesn’t explicitly state if Eich is a municipality on its own or part of some larger area of administration.
Keyword research: “Zweckverband Germany”, “Gemeinde Germany”, “Kommunale Gebietskörperschaft”, “Types of German Municipalities”
2. Detailed breakdown of Budget Items: The document provides aggregated totals,but lacks details on the specific items in the income and expense budgets,investment activities,and financing activities. Understanding the nature of expense and income by account coudl be critical to assess compliance of the budget.
Keyword research: “Kommunaler Haushalt Germany”, “Budget Structure Germany”, “Einnahmen (income) Kommunal”, “Ausgaben (expenses) Kommunal”, “Investmentfinanzierung Germany”
3. Detailed understanding of “Over- and Unscheduled Expenses and Payments: The document references specific regulations in the “main statutes of the Eich association of August 13, 2019”. However, the document does not provide detail.
Keyword research: “Eich association statutes August 13, 2019”, “Kommune (or Landkreis) Germany Haushaltrecht”, “Geschaeftsordnung (or Hauptsatzung) Kommunal”
4.Loan Details: no details about the interest rates, the terms, and the planned future use of the loans.
5. Relationship to GemO and GemhVO: GemO (Gemeindeordnung, Municipal Code) is frequently mentioned. and also references to gemhvo (Gemeindehaushaltsverordnung, Municipal Budget Regulation). Understanding the specific articles referenced (e.g., Section 95 (2) sentence 2 GemO, Section 16 (1) GemhVO) is critical to determining budget compliance.
Keyword Research: “GemO (Gemeindeordnung) [Bundesland, if known]”, “GemhVO (Gemeindehaushaltsverordnung) [Bundesland, if known]”, “Gemeinderecht Deutschland”, “Kommunalrecht Germany”.
6. Investment Details: Without specific details about the investments, it’s tough to analyze them or their appropriateness.
7. Reasons and Details of loans (IHV 580,695): there is no explanation of the need for the loan.
Keyword research: “Kommunalkredit Deutschland”, “Investitionsfinanzierung Kommunal”, “Budgetrecht Deutschland”
Potential Issues or Areas to Scrutinize:
1. Budget Balance: The document begins with a positive annual surplus of 6,546€, but then show a negative balance on deposits and withdrawals from investment activity -580,695. It’s essential to reconcile the two to understand the overall financial situation in this budget.
2. Loan Usage: The document states there are loans for financing investments. It is not clear if the income from the loans is dedicated to the investment expenses.
Specific Questions for Research based on the article
1.What is the exact nature of the “eich association” (e.g., is it a municipality, a Zweckverband, etc.)? This is the most crucial question as it defines the legal rules that apply.
2. What are the specifics about the regulations cited in §7? And is the main statute available online?
3. How do the individual line items look, and which is the impact of the loans to these items?
4. What investments are being financed by the “Againsted loans” of €580,695?
5. What are the exact requirements for budget public disclosure in accordance with German law for Eich?
Example of Keyword-Driven Research (Illustrative)
Let’s say after searching, we find that “Eich” is a municipality in a specific German “Bundesland” (state). Then we also find out the the “Eich” is a small municipality. Armed with this specific information, research then moves to focus on these areas:
- Legislation: Search for the specific budget-related regulations and the legal basis that applies specifically to Eich (GemO, GemhVO) within the relevant bundesland. (example: GemO/gemhvo of Baden-Württemberg).
- Financial Guidelines: Research any specific financial guidelines or circulars issued by the Bundesland that apply to municipalities like “Eich”.
- Comparison: Compare the budget presented in the article to model budgets or guidelines to see if its structure and presentation are in line with the expected requirements.
By using this strategy (Identifying keywords,searching them in a professional manner like using scholar search or similar search terms,and analyzing results),the research will make it possible to assess the document and fill in any missing information.