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LHO NRW Landeshaushaltsordnung NRW
Öffentliches RechtVerfassungsrecht
Staatsrecht I: Staatsorganisationsrecht
(1) Die Bücher sind jährlich abzuschließen. Das Finanzministerium bestimmt den Zeitpunkt des Abschlusses.
(2) Nach dem Abschluss der Bücher dürfen Einnahmen oder Ausgaben nicht mehr für den abgelaufenen Zeitraum gebucht werden.
Quelle: Justizportal NRW
Import: