Over- and extra-scheduled expenses and disbursements in accordance with Section 83(2) of the GO NRW

Over- and extra-scheduled expenses and disbursements in accordance with § 83 (2) GO NRW. The decision of the Stadtkämmerer to authorise the over- and extra-scheduled expenditure and disbursements listed in Annex III/2014 is subject to the approval of the Council in accordance with the Council Decision of 31 January 2013 on its effectiveness. The assessment of any additional needs to be compensated was carried out on the budget of the product group level. Due to numerous accounts for the 2008 and 2009 annual accounts following the provision of over- and extra-scheduled expenditure in accordance with Council Decision of 16 December 2009 (DS 0912823) and Council Decision of 18 November 2010 (DS 1013597), the compensation of the product groups had to be corrected. For reasons of simplification, the over- and extra-scheduled bookings already made were cancelled in order to identify the new needs. The lists “2008-2011 financial statements” attached as annexes describe the product groups and the over- or extra-scheduled needs to be covered in each case. In addition to the so-called delimitation accounts, for which the payment takes place in a financial year other than the cost accounting, the reasons for the additional requirements are mainly in the area of personnel and pension expenses. In the case of on-balance-sheet depreciation, over- or unscheduled funds for investments led to additional depreciation.