Page 234 - 《客語及少數族群語言政策》附錄_少數語言法律

Constitution

(4) The details shall be determined by law.

Article 89
[Municipal Supervision]

(1) The Free State supervises the legality of the administration of municipalities, counties and other associations
of municipalities.
(2) The law may provide that the assumption of debt obligations and guarantees and the disposal of assets shall
be subject to the consent of the authority entrusted with supervision and that such consent may be granted or
refused on the grounds of sound financial management.

Article 90
[Municipal constitutional complaint]

The local self-government institutions may appeal to the Constitutional Court, claiming that a law violates the
provisions of Article 82, paragraph 2, or Articles 84 to 89.

Article 91
[Civil service, access to public office]

(1) As a rule, the exercise of sovereign powers shall be entrusted as a permanent task to members of the public
service who are in a public-law service and loyalty relationship.
(2) All citizens have equal access to every public office according to their suitability, ability and professional
performance.

Article 92
[Exercise of office, oath of office by public officials.]

(1) The employees of the Free State and of the institutions of self-government shall be servants of the whole
people, not of any party or other group, and shall perform their office and duties impartially and without regard to
person, solely on the basis of objective considerations.
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(2) Each officer shall take the following oath of office: "I swear that I will hold office to the best of my ability,
respect and defend the Constitution and the law, and do justice to all." The oath can also be taken with the
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affirmation "So help me God".

8. Section
The financial system

Article 93
[Budget, budget law]

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(1) All revenues and expenditures of the Free State shall be entered in the budget; in the case of state-owned
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enterprises and special funds, only the allocations or deliveries need be entered. The budget shall be balanced in
income and expenditure.
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(2) The budget shall be adopted for a fiscal year or several fiscal years, separated by years, by the Budget Law.
2 The approval shall be made before the beginning of the accounting year, in case of several accounting years
before the beginning of the first accounting year.
(3) Only provisions relating to the revenues and expenditures of the Free State and to the period for which the
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budget law is adopted may be included in the budget law. The Budget Act may provide that the provisions shall
not expire until the promulgation of the next Budget Act or, in the case of authorizations under Article 95, at a later
date.
(4) The debt shall be evidenced in an annex to the budget.

Article 94
[Significance and effect of the budget]

(1) The budget is used to determine and cover the financial requirements that are expected to be necessary to
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fulfill the tasks of the Free State in the period for which the budget is prepared. The budget is the basis for
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