Data of the 2018 budget of the city of Frankfurt am Main

The obligation to establish a budget arises from Paragraph 95 of the Hessian Municipal Code (HGO). It serves as the basis for the budgetary management of the municipality and authorises the magistrate to make expenses and disbursements and to make commitments. According to § 101 HGO, the budget is divided into profit and financial planning. The investment program is part of the financial planning. The 2018 budget covers the years 2018 to 2021 in the financial programming.编制预算的义务源自《黑森州市政法典》（Hessian Municipal Code，HGO）第95条。该预算构成市政预算管理的法定基础，并授权市政行政主管部门开展支出、拨付及各类承诺事项。根据HGO第101条规定，预算划分为收益规划与财务规划两大类别。投资计划属于财务规划的组成部分。本次2018年度预算的财务规划周期覆盖2018年至2021年。