Page 235 - 《客語及少數族群語言政策》附錄_少數語言法律

Constitution

budgetary and economic management.
(2) In the preparation and execution of the budget, the requirements of macroeconomic equilibrium, the principles
of economy and thrift, and social equity shall be taken into account.
(3) The budget authorizes the administration to make expenditures and incur obligations.

(4) The budget neither creates nor cancels entitlements or liabilities.2

Article 95
[Borrowing, assumption of guarantees]

(1) The taking out of loans and any assumption of sureties, guarantees or other warranties that may lead to
expenses in future years require authorization by law.
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(2) The budget shall be balanced in principle without revenues from borrowings. The prohibition on borrowing
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also applies to legally dependent special funds of the Free State of Saxony. This does not affect existing
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borrowing authorizations as of December 31, 2010, insofar as they have not yet been repaid.

(3) The prohibition of borrowing shall not affect the rights of local self-government institutions under Article 85 and
Article 87.
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(4) In the event of a deviation of at least three percent from the average tax revenues of the preceding four years
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(normal situation), a deviation from paragraph 2 may be made. Borrowing is limited to augment tax revenue
shortfalls up to 99 percent of the average tax revenue for the preceding four years. Reinforcement above 99
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percent is possible under the conditions of paragraph 6. Additional tax revenues shall be used to repay the loans
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under this paragraph.
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(5) Paragraph 2 may be waived in the event of natural disasters or extraordinary emergency situations beyond
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the control of the state and significantly affecting the state's financial position. The variance shall be accompanied
by a repayment schedule.
(6) The determination of exceptions shall be the responsibility of the Landtag. It shall decide by a majority of its
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members in the case of paragraph 4, and by a majority of two-thirds of its members in the case of paragraph 5, or
in the case of paragraph 4, in the event of an increase to more than 99 percent. In these exceptional cases, the
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loans must be repaid within eight years at the latest.
(7) The Free State of Saxony maintains adequate provisions for future claims of future pension recipients of the
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Free State of Saxony for pensions and allowances after the occurrence of the pension event. These funds shall
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be accounted for separately from the general state budget and shall be used for specific purposes. When
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withdrawing funds, the relationship between the amount of funds saved and the amount of existing pension and
benefit obligations must be taken into account.
(8) The details shall be determined by law.3

Article 96
[Excess and unbudgeted expenditures]

1 Excess and unbudgeted expenditures and obligations require the approval of the State Minister of Finance. It may
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be granted only in case of unforeseen and unavoidable need. The approval of the Landtag shall be obtained
subsequently. Further details may be determined by law.
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Article 97
[Expenditure increases and revenue decreases]
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(1) Resolutions of the Landtag that increase the expenditures set in the budget or entail new expenditures shall
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require the consent of the state government. The same applies to resolutions of the Landtag that entail reductions
in revenue. Coverage must be secured.
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(2) The State Government may request that the Landtag suspend the adoption of resolutions under paragraph 1.
2 In this case, the state government shall submit a statement to the Landtag within six weeks.

Article 98
[Provisional budget management]
(1) If, by the end of a year, neither the budget for the following year has been adopted nor an emergency budget
law has been enacted, the State Government may, until the law is enacted,

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