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LHO NRW Landeshaushaltsordnung NRW
(1) Ausgaben und Planstellen sind als künftig wegfallend zu bezeichnen, soweit sie in den folgenden Haushaltsjahren voraussichtlich nicht mehr benötigt werden.
(2) Planstellen sind als künftig umzuwandeln zu bezeichnen, soweit sie in den folgenden Haushaltsjahren voraussichtlich in Planstellen einer niedrigeren Besoldungsgruppe oder in Stellen für Arbeitnehmerinnen und Arbeitnehmer umgewandelt werden können.
(3) Die Absätze 1 und 2 gelten für andere Stellen als Planstellen entsprechend.
Quelle: Justizportal NRW
Import: