Regulations on the competencies for expenditure approvals in the Directorate of Finance and Church Affairs - General Responsibilities ([§ 38 para. 1 Vo FHG](https://bl.clex.ch/data/310.11/de/art38))

1. The Head of the Finance and Church Directorate is responsible for the approval of

a. One-time expenses exceeding CHF 100,000 up to CHF 300,000;

b. Recurring expenses exceeding CHF 50,000 up to CHF 100,000 per year.

2. The Secretary General, the Heads of Departments, and the Leadership of Equality BL are responsible for the approval of

a. One-time expenses up to CHF 100,000;

b. Recurring expenses up to CHF 50,000 per year.

1. The committed expenditures pursuant to § 39 para. 1 lit. a, b, c, e, f, k, and l of the Financial Budget Ordinance are considered approved by the payment instruction of the financial auditor.

2. For all other committed expenditures pursuant to § 39 para. 1 of the Financial Budget Ordinance, the responsibilities are as specified in § 1.

a. * ...

b. * ...

c. * ...

d. * ...

e. * ...

f. * ...

1. The Head of the Logistics and Projects Division of the Tax Administration is responsible for approving one-time expenditures up to CHF 50,000 for the procurement of tax forms and related graphic services.

1. The Head of Procurement and the Department Heads of Central IT (members of the Executive Management) are responsible for approving one-time expenditures up to CHF 50,000 in their respective areas.

1. The further delegation of responsibilities according to §§ 1-3a is inadmissible.

1. The General Secretariat, the offices, and Gender Equality BL are responsible for the centralized storage of expenditure authorizations issued for their respective areas.

1. There shall be no reconciliation of expenditure authorizations issued pursuant to this regulation.

1. This regulation and its amendments shall be published in the law gazettes.