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LHO NRW Landeshaushaltsordnung NRW
Ausgaben, die aus besonderen Gründen zunächst noch nicht geleistet oder zu deren Lasten noch keine Verpflichtungen eingegangen werden sollen, sowie Planstellen oder Stellen, die zunächst nicht besetzt werden sollen, sind im Haushaltsgesetz oder im Haushaltsplan als gesperrt zu bezeichnen. Entsprechendes gilt für Verpflichtungsermächtigungen. In Ausnahmefällen kann durch Sperrvermerk bestimmt werden, dass die Leistung von Ausgaben, die Besetzung von Planstellen oder Stellen oder die Inanspruchnahme von Verpflichtungsermächtigungen der Einwilligung des Landtags bedarf.
Quelle: Justizportal NRW
Import: