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BHO Bundeshaushaltsordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Vergaberecht
(1) Für jedes Haushaltsjahr ist ein Haushaltsplan aufzustellen.
(2) Der Haushaltsplan enthält alle im Haushaltsjahr
- 1.
- zu erwartenden Einnahmen,
- 2.
- voraussichtlich zu leistenden Ausgaben und
- 3.
- voraussichtlich benötigten Verpflichtungsermächtigungen.
(3) Bei Verkauf und Kauf von Bundeswertpapieren sind die gesamten Zinskosten periodengerecht über die Laufzeit des jeweiligen Wertpapiers anteilig jeweils auf die Periode von Zahlungstermin zu Zahlungstermin aufzuteilen. Der Saldo aus Zinsausgaben und Krediteinnahme muss stets der Kassenwirkung der Zahlungen entsprechen.