The basis for national budgetary legislation is the law of 8 June 1999 on the Budget, Accounting and Treasury of the State. This general law fixes the general parameters, rules and procedures of State budgetary spending and revenues, accountancy and financial control mechanisms.
As foreseen by article 74 of this law, a Grand-ducal regulation lays down the financial and accounting management rules applicable to separately managed State services, such as the State’s cultural institutes and the cultural “établissements publics”, as well as the methods for monitoring this management.
In the context avec the Covid-19 pandemic, a specific Grand-ducal regulation had also been taken relating to the payment of advances within the framework of the recovery plan for culture and artistic creativity linked to the pandemic
Complementary to the overarching law of 1999, multiannual financial programming laws set the medium-term budgetary objective of general government (for the period 2019-2023, see the law of 20 December 2019). This impacts also the cultural budgetary planning since it has to observe the multiannual budgetary provisions that it has set.
The annual budget as such is defined in the yearly budget law that is discussed and voted by Parliament, according to article 95 of its internal regulation and the “budgetary procedure” it has laid down. The adopted annual State Budget comprises three parts: 1) the text of law commonly known as budget law, 2) the appended income and expenditure tables by ministry, 3) the Grand-ducal regulation implementing the budget (it authorises the members of the government, each in his/her ministry, to dispose of the appropriations entered in the expenditure budget).
There are no specific national legislative texts, which establish the regional or local public funding of culture. The municipalities have the discretionary power in this matter. Municipal budgets are voted by the municipal council and approved by the ministry of Home Affairs. The municipal budget translates the program of municipal action and therefore contains the funds that each municipality intends to reserve for culture.
Public procurement law is governed by a number of legislative texts. Most government contracts are awarded through an open procedure. The different thresholds should be distinguished by type of contract: small-scale public contracts, public works contracts, large-scale public contracts, concessions.
All profits from the National Lottery are intended for good causes through the Œuvre Nationale de Secours Grande-Duchesse Charlotte in accordance with the law of 22 May 2009. A public establishment under the supervision of the Ministry of State, the Œuvre Nationale de Secours Grande-Duchesse Charlotte “assumes an eminent role in the organization and financing of projects serving the general interest in Luxembourg”, including culture and memory.
Comments are closed.