Landeshaushaltsordnungen

Landeshaushaltsordnungen are the budgetary laws of the German states (Länder) that regulate the preparation, adoption, execution, and reporting of the state budget and the management of state finances. They provide the legal framework for how budgets are prepared, debated, approved, and controlled at the state level, and define the roles of the executive and the parliament in the budgetary process.

Each state has its own Landeshaushaltsordnung (or equivalent statute), reflecting the state's constitutional framework. The laws typically stipulate the budgetary cycle, the structure and content of the budget, revenue and expenditure accounting, personnel planning, and the medium-term financial plan. They also include rules on debt management, reserves, and budgetary discipline, often incorporating provisions connected to debt brakes at the state level.

The budget process generally follows a sequence: the government prepares a draft budget for the upcoming year (often accompanied by a multi-year forecast); the state legislature debates and adopts the budget; adjustments may be made through Nachtragshaushalte (supplementary budgets) during the year. The execution of the budget is carried out by the executive, with financial management and accounting following the state's system. Annual financial statements are prepared and subject to external auditing by the Landesrechnungshof or similar audit authority, ensuring transparency and accountability.

The significance of the Landeshaushaltsordnungen lies in fiscal discipline, transparency, and the rule-of-law framework for public finances in the German states, while allowing flexibility to accommodate regional priorities. The exact rules and terminology vary between Länder.