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LHO NRW Landeshaushaltsordnung NRW
(1) Nach Ende des Haushaltsjahres hat das zur Geschäftsführung berufene Organ der landesunmittelbaren juristischen Person des öffentlichen Rechts eine Rechnung aufzustellen.
(2) Die Rechnung ist von der durch Gesetz oder Satzung bestimmten Stelle zu prüfen. Die Satzungsvorschrift über die Durchführung der Prüfung bedarf der Zustimmung des zuständigen Ministeriums im Einvernehmen mit dem Finanzministerium und dem Landesrechnungshof.
(3) Die Entlastung erteilt das zuständige Ministerium im Einvernehmen mit dem Finanzministerium. Ist ein besonderes Beschlussorgan vorhanden, obliegt ihm die Entlastung; die Entlastung bedarf dann der Genehmigung des zuständigen Ministeriums und des Finanzministeriums.
Quelle: Justizportal NRW
Import: