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FLGLDF
CH-LU
§ 22 Act on the Management of Finances and Services (FLG) - Requirements
Expenses - General Provisions
§ 22 FLG · Requirements
1. Every expenditure requires a legal basis, a budgetary appropriation, and an expenditure authorization.
2. The legal basis may be
a. a law,
b. a court decision,
c. a decree.
3. Supplemental appropriations, approved credit overruns, and credit transfers are equivalent to a budgetary appropriation.