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Budget; legal assessment and approval of the municipal budget
The budget is assessed by the responsible legal supervisory authority; if it contains components requiring approval, it must be approved by the legal supervisory authority.
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Procedure details
Description
The budget bylaws to be submitted by municipalities, rural districts and districts as well as special-purpose associations, administrative communities and school associations at least one month before the start of the financial year, together with the annexes, are reviewed by the legal supervisory authority. For budget bylaws with components requiring approval (total amount of planned borrowing for investments and investment promotion measures, total amount of commitment appropriations), the necessary legal supervisory approval is granted if the requirements are met, i.e. if the components requiring approval are compatible with the municipality's long-term ability to pay. Approval may be granted subject to conditions and requirements.
Legal supervision of the municipalities belonging to the district is the responsibility of the district administration office as a state administrative task. The government is responsible for the legal supervision of independent municipalities and rural districts. The legal supervision of the districts is the responsibility of the State Ministry of the Interior and for Integration.
Legal bases
Related issues
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Budget and budget bylaws; municipalities
Since January 1, 2007, Bavarian municipalities have had the legal right to choose whether they want to manage their budgets according to the principles of double-entry municipal accounting or cameralistics.
Status: 14.02.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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