From the 2012 financial year, the municipality of Handewitt will be accounting in accordance with the rules of double-entry budgeting. Basic knowledge about municipal double-entry accounting in Schleswig-Holstein is provided in a handout prepared by the Ministry of the Interior. Further information can also be found on the Schleswig-Holstein state portal.

The financial management of the municipality of Handewitt is reflected in the annual budget. The budget is adopted by the municipal council in December of the respective previous year or at the beginning of the current year. This budget determines, among other things

  • current income and expenses for the year,
  • the investments and investment support measures,
  • borrowings as well as expected grants,
  • the assessment rates for local taxes, and
  • Provisions and liabilities.

Further bases of financial management are the levy statutes adopted by the municipal council, which can also be inspected at the municipal administration during opening hours.

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