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LHO NRW Landeshaushaltsordnung NRW
(1) Das Finanzministerium regelt das Nähere
- 1.über die Einrichtung, den Zuständigkeitsbereich und das Verwaltungsverfahren der für Zahlungen und Buchungen zuständigen Stellen des Landes im Benehmen mit dem zuständigen Ministerium,
- 2.über die Einrichtung der Bücher und Belege im Einvernehmen mit dem Landesrechnungshof.
(2) Das Finanzministerium kann im Einvernehmen mit dem Landesrechnungshof Vereinfachungen für die Buchführung und die Belegung der Buchungen allgemein anordnen. Der Landesrechnungshof kann im Einvernehmen mit dem zuständigen Ministerium im Einzelfall Vereinfachungen zulassen.
Quelle: Justizportal NRW
Import: