Budget; legal assessment and approval of the municipal budget

Brief description

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.

The budget bylaws to be submitted by municipalities, administrative 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 the independent municipalities and rural districts. Legal supervision of the districts is the responsibility of the Bavarian State Ministry of the Interior, Sport and Integration.