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LHO NRW Landeshaushaltsordnung NRW
(1) Der Haushaltsrechnung sind Übersichten beizufügen über
- 1.die über- und außerplanmäßigen Ausgaben einschließlich der Vorgriffe und ihre Begründung,
- 2.die Einnahmen und Ausgaben sowie den Bestand an Sondervermögen und Rücklagen,
- 3.den Jahresabschluss bei Landesbetrieben,
- 4.die nicht veranschlagten Einnahmen aus der Veräußerung von Vermögensgegenständen,
- 5.die vom Finanzministerium im abgelaufenen Jahr erteilten Verpflichtungsermächtigungen.
(2) Das Finanzministerium kann im Einvernehmen mit dem Landesrechnungshof von der Vorlage der Übersichten nach den Nummern 3 bis 5 absehen.
Quelle: Justizportal NRW
Import: