District and municipal treasury; information on cash transactions

Cash transactions include the acceptance of incoming payments and the making of outgoing payments, the management of cash funds, the safekeeping of valuables, bookkeeping including the collection of receipts, unless another body has been commissioned to do so.

The cash office is also responsible for issuing reminders, enforcing payments and setting, deferring, writing off and waiving reminder fees, enforcement costs and ancillary claims (interest and late payment surcharges), unless otherwise specified or another body has been commissioned to do so.

• Art. 100 Municipal Code for the Free State of Bavaria (Municipal Code - GO)

  Municipal treasury

• Art. 86 County Code for the Free State of Bavaria (County Code - LKrO)

  County treasury

• § Section 42 Ordinance on the budgetary, cash and accounting systems of municipalities, rural districts and districts according to the principles of cameralistics (Municipal Budget Ordinance - Cameralistics - KommHV-Kameralistik)

  Tasks of the cash desk

• § Section 38 Ordinance on the budgetary, cash and accounting systems of municipalities, rural districts and districts according to the principles of cameralistics (Municipal Budget Ordinance - Cameralistics - KommHV-Kameralistik)

  Cash orders

• § Section 34 Ordinance on the budgetary, cash and accounting systems of municipalities, rural districts and districts in accordance with the principles of double-entry municipal accounting (Municipal Budget Ordinance - Double-entry Accounting - KommHV-Doppik)

  Cash register order

• § Section 38 Ordinance on the budgetary, cash and accounting systems of municipalities, rural districts and districts according to the principles of double-entry municipal accounting (Municipal Budget Ordinance - Double-entry Accounting - KommHV-Doppik)

  Tasks of the cash desk

• District treasury; local cash audit