611.0
FHGLFC
CH
CH
Art. 5 Bundesgesetz vom 7. Oktober 2005 über den eidgenössischen Finanzhaushalt (FHG) - Inhalt
FHG; 2. Kapitel: Staatsrechnung
Art. 5 FHG · Inhalt
Die Staatsrechnung des Bundes umfasst: a. die Bundesrechnung, bestehend aus: 1. dem Finanzkommentar, 2. der Jahresrechnung des Bundes, 3. den Rechnungen der in Artikel 2 aufgeführten Institutionen und Verwaltungseinheiten; b. die Jahresrechnungen von Verwaltungseinheiten der dezentralen Bundesverwaltung und der Fonds des Bundes, die eine eigene Rechnung führen, wenn diese durch die Bundesversammlung zu genehmigen ist (Sonderrechnungen).
Gerichtsentscheide zu dieser Bestimmung (13)
VPB du-26-novembre-1984 (Art. 5 al. 2 et 3 LFC)
Federal Assembly Approves Railway Tariff Ordinance Modification
Provides the legal basis for the Federal Assembly to approve amendments to railway tariffs.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 1 Bst. d FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision defines costs for maintenance, upkeep, and renovation of existing buildings and their fittings as bound expenses.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 1 Bst. e FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision states that rental costs for premises used for state tasks are considered bound expenses.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 1 Bst. f FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision defines the replacement of existing technical equipment that no longer meets requirements as a bound expense.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 2 Bst. a FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision defines an expense as freely disposable if the responsible authority has considerable discretion regarding the amount, timing, or other essential modalities.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 2 Bst. b FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision states that an expense is considered freely disposable if a law qualifies it as such.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 3 FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision concerns the approval of IT expenditures within the budget, which was re-adopted in the amendment.
VVGE.2009.10.Nr.5 · ow (Art. 5 Abs. 2 Bst. a FHG)
Rental vs. Purchase of State Property: Discretionary vs. Democratic Approval
Cited as the successor cantonal legal provision indicating new expenses when authorities have considerable discretion regarding amount, timing, or other essential modalities, which applies to purchase or construction decisions.
OGVE.2014.15.54.htm · ow (Art. 5 Abs. 1 Bst. d FHG)
Roundabout Construction as New Expenditure
This provision defines expenditures for the maintenance and modernization of existing buildings and their equipment as bound expenditures, which is relevant for determining whether the costs of renovating the intersection are subject to a referendum.
OGVE.2014.15.54.htm · ow (Art. 5 Abs. 2 Bst. a FHG)
Roundabout Construction as New Expenditure
This provision defines expenditures as discretionary if the competent authority has considerable freedom of action regarding their amount, timing, or other essential modalities, which is relevant for classifying the costs of the intersection renovation.
VPB 1556-2000-0515 (Art. 5 LFC)
Federal IT Reorganization Financing Decree
Provision defining expenditures and revenues, which is analogously applied to internal payments.
VPB 95-047 (Art. 5, 4e al. LFC)
Federal Pension Fund Surplus Separation
This provision is explicitly abrogated in the dispositive section of the legislative text.
VPB 88-058 (Art. 5 LFC)
Swiss Federal Finance Law Revision
Details the content of the financial account, specifying its inclusion of expenses and revenues, and the treatment of employer contributions to the Federal Insurance Fund.