Ex-post control 1.2 Budget and personnel Budget restrictions The budget structure of the AOB – as is the case with the entire Federal Government – is broken down according to the requirements of the budget law into a cash flow statement and an operating statement. The cash flow statement sets out incoming and outgoing payments. The operating statement shows the deferred revenues and expenditures on an accrual basis. In 2014, the AOB had a budget in accordance with the cash flow statement of EUR 10,046,000 (2013: EUR 10,209,000) and in accordance with the operating statement of EUR 10,039,000 (2013: EUR 10,115,000). In the following, only the cash flow statement is explained, because it represents the actual cash flow (for details, please refer to Federal Budget Statement (Bundesvoranschlag 2014, section 05, AOB). In the cash flow statement, EUR 5,717,000 (2013: EUR 5,592,000) were for outgoing payments for staff expenditure and EUR 3,336,000 (2013: EUR 3,628,000) for outgoing payments for general administrative expenditures, including for example, payments for the commissions and the Human Rights Advisory Council of the AOB, expenditures stemming from statutory obligations regarding remuneration of members of the AOB, administrative internships, printed materials, supply of energy, and other expenses. Additionally, the AOB must make payments stemming from transfers for pensions of former members of the AOB, as well as pensions for survivors of former members of the AOB amounting to EUR 894,000 (2013: EUR 868,000). And finally, EUR 73,000 (2013: EUR 95,000) were available for payments from property, plant and equipment and EUR 26,000 (2013: EUR 26,000) for advances on salaries. Federal budget statement of the AOB (in millions of Euros) Cash flow statement 2014 Cash flow statement 2013 10,046 10,209 Staff expenditures 2014 2013 5,717 5,592 Transfers 2014 2013 0,894 0,868 General administrative expenditures 2014 2013 3,336 Property, plant and equipment, advanced salary payments 2014 2013 0,099 34 3,628 0,121