notbudgetierte

Notbudgetierte is a term used in German-speaking budgeting to describe expenditures or revenues that were not included in the official budget. In practice, notbudgetierte items are unplanned or unforeseen and typically require separate approval, contingency funding, or reallocation of resources.

Notbudgetierte Ausgaben commonly arise from events or factors outside the original plan, such as emergency or disaster-related costs, regulatory changes, price fluctuations, or new mandates. In a corporate setting, they can include unplanned maintenance, urgent capital purchases, or unexpected legal settlements. Revenues can also be notbudgetiert if unforecasted inflows occur, though this is less frequent and often treated differently in financial reporting.

Management and governance processes address notbudgetierte items through variance analysis and formal approvals. Funding may come from contingency reserves, general reserves, or reallocation from other budget areas. If a notbudgetierter Betrag is material, it may trigger a formal budget amendment or revision by the responsible body and must be disclosed in financial statements as a variance, highlighting its impact on the overall fiscal picture.

Effective controls aim to minimize notbudgetierte spending by maintaining adequate contingency provisions, clear thresholds for approvals, and strict procurement and change-management procedures. The treatment and disclosure of notbudgetierte items vary by jurisdiction and organizational framework, but the core principle is transparent recognition and accountable management of deviations from the planned budget.