Page 236 - 《客語及少數族群語言政策》附錄_少數語言法律

Constitution

1. make such expenditures as are necessary to maintain legally existing facilities and to carry out legally
adopted measures, to fulfill the legally established obligations of the Free State, to continue construction,
procurement,
2. and other services, or to continue to grant aid for these purposes, provided that amounts have
3. already been appropriated by the budget of a preceding year.
(2) To the extent that revenues from taxes, levies, and other sources based on special law or the working capital
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reserve do not cover the expenditures referred to in paragraph 1, the State Government may procure the credit
necessary for orderly budget management. This shall not exceed one-fourth of the final amount of the last budget.
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Article 99
[Accounting]

The Minister of State for Finance shall submit an annual account to the Landtag of all revenues and expenditures
and of changes in the assets and debts of the Free State for the purpose of discharging the state government.

Article 100
[Audit, Court of Auditors]

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(1) The accounts and the overall budgetary and economic management of the country are audited by the Court
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of Audit. It is an independent state authority.
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(2) Members are the president, the vice president and the heads of the audit departments. They have the same
independence as judges.
(3) The President of the Court of Audit is elected by the Landtag on the proposal of the Prime Minister by a
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majority of two-thirds of the votes cast. The Vice-President is appointed by the Prime Minister on the proposal of
the President of the Court of Audit with the consent of the Landtag.
(4) The Court of Audit reports annually directly to the Landtag and at the same time informs the state government.
(5) The details shall be determined by law.

9. Section
The education system

Article 101
[Principles of Education]

(1) The youth is to be educated to reverence for all living things, to love one's neighbor, to peace and the
preservation of the environment, to love one's homeland, to a sense of moral and political responsibility, to justice
and respect for the convictions of others, to professional ability, to social action and to a liberal democratic attitude.
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(2) The natural right of parents to determine the upbringing and education of their children forms the basis of the
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education and school system. Particular attention should be paid to access to the various types of schools.

Article 102
[School system, freedom of learning materials]

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(1) The country guarantees the right to schooling. There is general compulsory education.
(2) Public and private schools provide education for young people.
(3) The right to establish independent schools is guaranteed. If such schools perform the tasks of schools under
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public sponsorship, they require the approval of the Free State. Approval shall be granted if they are not inferior in
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their teaching objectives and facilities and in the academic training of their teaching staff to schools under public
sponsorship and if a segregation of pupils according to the property status of their parents is not encouraged.
4 Approval shall be denied if the economic and legal position of the teachers is not sufficiently secured.
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(4) Tuition and learning materials at public schools are free of charge. Insofar as schools under independent
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sponsorship which perform the tasks of schools under public sponsorship grant a similar exemption, they shall be
entitled to financial compensation.
(5) The details shall be determined by law.

Article 103

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