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LHO NRW Landeshaushaltsordnung NRW
(1) Die zuständigen Stellen haben für jedes Haushaltsjahr auf der Grundlage der abgeschlossenen Bücher Rechnung zu legen. Das Finanzministerium kann im Einvernehmen mit dem Landesrechnungshof bestimmen, dass für einen anderen Zeitraum Rechnung zu legen ist.
(2) Auf der Grundlage der abgeschlossenen Bücher stellt das Finanzministerium für jedes Haushaltsjahr die Haushaltsrechnung auf.
Quelle: Justizportal NRW
Import: