Section 7
The administration
Art. 77
(1) 1 The organisation of the general state administration, the regulation of responsibilities and the manner of appointing the state organs shall be effected by a law 2 The details of the establishment of the authorities shall be the responsibility of the State Government and shall be based on the authorisation granted by it to the individual state ministries
(2) The guiding principle for the organisation of the authorities and the rules regarding their procedure shall be that any unnecessary centralisation shall be avoided whole the necessary uniformity ?s safeguarded, that the decision-making power and the responsibility of the organs shall be increased and that the rights of the individual shall be sufficiently safeguarded
Art. 78
(1) All income and expenses of the state must be assessed for each year and entered in the budget
(2) Expenses necessary for covering the costs of existing establishments and for fulfilling the legal duties of the state must be entered in the budget
(3) The budget shall be adopted by law before the start of the budget year
(4) If the state budget is not passed in the Bavarian State Parliament on time, the State Government shall initially continue the budget in accordance with the budget of the previous year
(5) 1 Resolutions of the Bavarian State Parliament which increase the expenses entered in the draft budget must be discussed again on demand of the State Government 2 Without the consent of the State Government, this discussion must not take place prior to an expiry of 14 days
(6) The expenses shall usually be approved for one year, in special cases they shall also be approved for a longer period
Art. 79
Any matter involving expenses for which no corresponding amount has been entered in the determined budget may only be discussed and decided by the Bavarian State Parliament if the necessary cover is ensured at the same time
Art. 80
(1) 1 The State Minister of Finance shall submit annual accounts to the Bavarian State Parliament in the following budget year for the formal approval of the actions of the State Government with regard to the use of any state income 2 The audit shall be carried out by a Court of Auditors enjoying the same independence as judges
(2) 1 The Bavarian State Parliament shall elect the President of the Court of Auditors at the proposal of the State Government 2 The term of office shall be 12 years 3 A re-elecyion shall be excluded 4 Without his/her consent, the President of the Court of Auditors can only be
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