'%20transform='translate(-1245%20-1388)'%3e%3cpath%20d='M1264.5%201438.05C1264.5%201426.7%201273.7%201417.5%201285.05%201417.5L1387.95%201417.5C1399.3%201417.5%201408.5%201426.7%201408.5%201438.05L1408.5%202025.95C1408.5%202037.3%201399.3%202046.5%201387.95%202046.5L1285.05%202046.5C1273.7%202046.5%201264.5%202037.3%201264.5%202025.95Z'%20stroke='%23FFFFFF'%20stroke-width='37.3333'%20stroke-miterlimit='8'%20fill='none'%20fill-rule='evenodd'/%3e%3cpath%20d='M1490.5%201435.83C1490.5%201425.71%201498.71%201417.5%201508.83%201417.5L1616.17%201417.5C1626.29%201417.5%201634.5%201425.71%201634.5%201435.83L1634.5%202028.17C1634.5%202038.29%201626.29%202046.5%201616.17%202046.5L1508.83%202046.5C1498.71%202046.5%201490.5%202038.29%201490.5%202028.17Z'%20stroke='%23FFFFFF'%20stroke-width='37.3333'%20stroke-miterlimit='8'%20fill='none'%20fill-rule='evenodd'/%3e%3cpath%20d='M1699.29%201449.98C1697.3%201439.76%201703.98%201429.85%201714.21%201427.87L1818.64%201407.57C1828.87%201405.58%201838.77%201412.26%201840.76%201422.48L1953.63%202003.18C1955.62%202013.41%201948.94%202023.31%201938.71%202025.3L1834.28%202045.6C1824.06%202047.58%201814.16%202040.9%201812.17%202030.68Z'%20stroke='%23FFFFFF'%20stroke-width='37.3333'%20stroke-miterlimit='8'%20fill='none'%20fill-rule='evenodd'/%3e%3cpath%20d='M1296%201495.92C1296%201490.99%201299.99%201487%201304.92%201487L1366.08%201487C1371.01%201487%201375%201490.99%201375%201495.92L1375%201598.08C1375%201603.01%201371.01%201607%201366.08%201607L1304.92%201607C1299.99%201607%201296%201603.01%201296%201598.08Z'%20fill='%23FFFFFF'%20fill-rule='evenodd'/%3e%3cpath%20d='M1523%201495.92C1523%201490.99%201526.99%201487%201531.92%201487L1593.08%201487C1598.01%201487%201602%201490.99%201602%201495.92L1602%201598.08C1602%201603.01%201598.01%201607%201593.08%201607L1531.92%201607C1526.99%201607%201523%201603.01%201523%201598.08Z'%20fill='%23FFFFFF'%20fill-rule='evenodd'/%3e%3cpath%20d='M1742.41%201505.25C1741.46%201500.39%201744.63%201495.69%201749.49%201494.74L1809.81%201483.02C1814.67%201482.07%201819.37%201485.25%201820.32%201490.11L1839.66%201589.61C1840.6%201594.47%201837.43%201599.17%201832.57%201600.11L1772.26%201611.84C1767.4%201612.78%201762.69%201609.61%201761.75%201604.75Z'%20fill='%23FFFFFF'%20fill-rule='evenodd'/%3e%3c/g%3e%3c/svg%3e)
LHO NRW Landeshaushaltsordnung NRW
Öffentliches RechtVerfassungsrecht
Staatsrecht I: Staatsorganisationsrecht
(1) Landesbetriebe, die nach § 26 Abs. 1 Satz 1 einen Wirtschaftsplan aufstellen und bei denen eine Buchführung nach den §§ 71 bis 79 nicht zweckmäßig ist, haben nach den Regeln der kaufmännischen doppelten Buchführung zu buchen.
(2) Das zuständige Ministerium kann im Einvernehmen mit dem Finanzministerium und dem Landesrechnungshof anordnen, dass bei Landesbetrieben zusätzlich eine Betriebsbuchführung eingerichtet wird, wenn dies aus betriebswirtschaftlichen Gründen zweckmäßig ist.
(3) Geschäftsjahr ist das Haushaltsjahr. Ausnahmen kann das zuständige Ministerium im Einvernehmen mit dem Finanzministerium zulassen.
Quelle: Justizportal NRW
Import: