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Leitfaden kommunale Rechnungsprfung in Niedersachsen

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834942692
Condition
New
Product Description

Dieser Leitfaden wurdeals Untersttzung undHandreichung speziell frdiePrferinnen und Prfer der Rechnungsprfungsmter in Niedersachsen entwickelt. Er bietet ihnen eingeeignetesInstrumentariumsowie die Sicherheit,auch wirklichdas Richtige zu prfen-ein zunehmend relevanter Aspekt angesichtsder ffentlichen Diskussionen.DieaktuellezweiteAuflage trgt denVernderungenim kommunalen Haushaltsrechtin den letztenvier Jahren Rechnung: Die bergangszeit zur Umstellung auf die NKR/Doppik geht zu Ende. Viele Entscheidungsprobleme habenzu Handreichungen der AG-Doppik, aber auch zu Anpassungen der Rechtsnormen und Verordnungen gefhrt. Diezweite Auflage wurde auf Basis des NKomVG erstellt, dasimWesentlichen seit dem 01.11.2011 in Kraft ist. Bercksichtigt werden auch die nderungen der GemHKVO.

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