associated rights, including the entitlement to a family allowance and child care benefits. The family benefits must continue to be provided on an ongoing basis. The Independent Financial Tribunal shared this opinion. In several decisions, it has ruled that ongoing entitlement to family benefits persists for the duration of the extension procedure under the aliens’ law. On 24 August 2012, the AOB decided to issue a finding of maladministration. In this finding, a recommendation was made to the Federal AOB issues recommendation Minister of Economy, Family and Youth to grant the family allowance and child care benefits during the duration of the extension procedure under the aliens’ law provided that the other requirements had been met. The Federal Ministry of Economy, Family and Youth has unfortunately not yet adopted this recommendation; it stated that it was not possible to waive the formal requirement of a current residence permit. This is intended to avoid unnecessary recovery of payments and ensure economical and efficient enforcement. This argument misjudges the current legal situation. Therefore, the AOB recommends to all persons affected to appeal against the decision of the Tax Office and to request submission to the Independent Financial Tribunal. If and insofar as the Tribunal maintains its established ruling practice, measures will be introduced at the parliamentary level. The AOB has exhausted all of the means at its disposal to remedy the maladministration it has ascertained. Individual cases: VA-BD-JF/0059-A/1/2012, VA-BD-JF/0105-A/1/2011, VA-BD-SV/1218-A/1/2011 77