Neues Kommunales Finanzmanagement und Rechnungswesen

In the meantime, most of the federal states - including Rhineland-Palatinate, Schleswig-Holstein, North Rhine-Westphalia, Lower Saxony, Saxony-Anhalt, Hesse, Saxony and Saarland - have issued regulations on the new budget and accounting system, thus making the replacement of administrative cameralistics a binding requirement in the municipalities. Numerous cities, districts and municipalities have already made the changeover, others are in the introduction phase. Contrary to what is often claimed, the new municipal budget and accounting system is not commercial bookkeeping, but a completely new public accounting system, which is called, for example, New Municipal Finance Management, NKF, New Municipal Accounting, NKR or Administration Duplication. Politics and administration cannot avoid immediately dealing with the new planning, accounting and K.