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LHO NRW Landeshaushaltsordnung NRW
(1) Bei Aufstellung und Ausführung des Haushaltsplans sind die Grundsätze der Wirtschaftlichkeit und Sparsamkeit zu beachten.
(2) Für alle finanzwirksamen Maßnahmen sind angemessene Wirtschaftlichkeitsuntersuchungen durchzuführen.
(3) In geeigneten Bereichen ist eine Kosten- und Leistungsrechnung einzuführen.
Quelle: Justizportal NRW
Import: