Jahresbericht mit Jahresrechnung 2012 - Kanton Aargau · Jahresbericht mit Jahresrechnung 2012 Berichte und Auswertungen Vorlage des Regierungsrats vom 20.März 2013

Jahresbericht mit Jahresrechnung 2012

Berichte undAuswertungenVorlage des Regierungsratsvom 20.März 2013

1

INHALTSVERZEICHNIS

I. VerwaltungsrechnungÜbersicht Verwaltungsrechnung nach Steuerungsgrössen ................................................................... 3Übersicht Verwaltungsrechnung nach Laufender Rechnung und Investitionsrechnung ........................ 4

II. Übersicht AufgabenbereicheErläuterungen zu den Jahresberichten der Aufgabenbereiche .............................................................. 5Übersicht Finanzen Aufgabenbereiche .................................................................................................. 7

III. AufgabenbereicheGrosser Rat

010 Grosser Rat.......................................................................................................................................... 11

Justizbehörden710 Rechtsprechung ................................................................................................................................... 13

Finanzkontrolle810 Finanzaufsicht ...................................................................................................................................... 16

Beauftragte Person für Öffentlichkeit und Datenschutz820 Öffentlichkeitsprinzip und Datenschutz ................................................................................................ 18

Regierungsrat100 Zentrale Dienstleistungen und kantonale Projekte............................................................................... 20

Staatskanzlei120 Zentrale Stabsleistungen ..................................................................................................................... 25

Departement Volkswirtschaft und Inneres210 Polizeiliche Sicherheit .......................................................................................................................... 28215 Verkehrszulassung............................................................................................................................... 32225 Migration .............................................................................................................................................. 36230 Arbeitssicherheit und arbeitsmarktliche Integration ............................................................................. 40235 Registerführung und Rechtsaufsicht .................................................................................................... 43240 Gemeindeaufsicht und Finanzausgleich .............................................................................................. 48245 Standortförderung ................................................................................................................................ 52250 Strafverfolgung..................................................................................................................................... 56255 Straf- und Massnahmenvollzug............................................................................................................ 62

Departement Bildung, Kultur und Sport310 Volksschule .......................................................................................................................................... 66315 Sonderschulung, Heime und Werkstätten............................................................................................ 73320 Berufsbildung und Mittelschule ............................................................................................................ 78325 Hochschulen ........................................................................................................................................ 82330 Bildungsberatung und Ausbildungsbeiträge......................................................................................... 86335 Sport, Jugend....................................................................................................................................... 89340 Kultur.................................................................................................................................................... 94

Departement Finanzen und Ressourcen410 Finanzen, Controlling und Statistik....................................................................................................... 99420 Personal ............................................................................................................................................. 104425 Steuern............................................................................................................................................... 108430 Immobilien.......................................................................................................................................... 112435 Informatik ........................................................................................................................................... 118440 Landwirtschaft .................................................................................................................................... 122

Departement Gesundheit und Soziales510 Soziale Sicherheit .............................................................................................................................. 127515 Betreuung Asylsuchende ................................................................................................................... 131520 Gesundheitsschutz............................................................................................................................. 135

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533 Verbraucherschutz ............................................................................................................................. 139535 Gesundheitsversorgung ..................................................................................................................... 143540 Militär und Bevölkerungsschutz ......................................................................................................... 148545 Sozialversicherungen......................................................................................................................... 152

Departement Bau, Verkehr und Umwelt610 Raumentwicklung und Recht ............................................................................................................. 154615 Energie............................................................................................................................................... 158620 Umweltschutz..................................................................................................................................... 161625 Umweltentwicklung ............................................................................................................................ 165630 Umweltsanierung ............................................................................................................................... 169635 Verkehrsangebot ................................................................................................................................ 171640 Verkehrsinfrastruktur .......................................................................................................................... 175645 Wald, Jagd und Fischerei................................................................................................................... 181

IV AuswertungenBudgetveränderungen und ÜbertragungenBudgetmutationen .............................................................................................................................. 185Rücklagen aus Globalbudgets ........................................................................................................... 190Spezialfinanzierungen, Legate, Stiftungen, FondsÜbersicht Fonds, Legate und Stiftungen............................................................................................ 191Übersicht Spezialfinanzierungen........................................................................................................ 192Swisslos-Fonds des Kantons Aargau................................................................................................. 193Beiträge Swisslos-Fonds.................................................................................................................... 194Swisslos-Sportfonds des Kantons Aargau ......................................................................................... 200Beiträge Swisslos-Sportfonds ............................................................................................................ 201Auswertungen der VerwaltungsrechnungArtengliederung.................................................................................................................................. 206Funktionale Gliederung (Aufwand, Ertrag, Netto) .............................................................................. 212BestandesrechnungBilanz ................................................................................................................................................. 218Rechnung der Bestandesveränderungen .......................................................................................... 220Mittelflussrechnung ............................................................................................................................ 221Beteiligungen und MitgliedschaftenBeteiligungsspiegel ............................................................................................................................ 222Mitgliedschaften ................................................................................................................................. 224Informationen zur Bilanz und VerwaltungsrechnungAusweis Grosskredite und Verpflichtungskredite ............................................................................... 225Abrechnung Verpflichtungskredite ..................................................................................................... 228Rückstellungsspiegel ......................................................................................................................... 229Reservespiegel .................................................................................................................................. 230Fremdkapitalspiegel ........................................................................................................................... 231Ferien- und Überstundenguthaben .................................................................................................... 232Nicht geplanter Ertrag in Globalbudgets ohne Bezug zu Aufwendungen .......................................... 234Zugesicherte Beiträge ........................................................................................................................ 235Eventualverpflichtungen..................................................................................................................... 236Eventualguthaben .............................................................................................................................. 241MWSt-pflichtige Organisationseinheiten nach Aufgabenbereichen ................................................... 242KennzahlenFinanzielle Mehrjahreskennzahlen..................................................................................................... 244Personalkennzahlen Verwaltung........................................................................................................ 245Personalkennzahlen Lehrpersonen ................................................................................................... 246Personalkennzahlen Aufgabenbereiche............................................................................................. 247Stellenplan ......................................................................................................................................... 251Personalaufwand und -ertrag pro Aufgabenbereich........................................................................... 255Informationen und ErklärungenRechnungsmodell und Bewertungsgrundsätze.................................................................................. 259Glossar............................................................................................................................................... 263Definition Kennzahlen ........................................................................................................................ 267Abkürzungen ...................................................................................................................................... 269

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Erläuterungen zu den Jahresberichten der Aufgabenbereiche

Bericht je Aufgabenbereich

Der folgende Teil enthält die Jahresberichte aller 43 Aufgabenbereiche. Diese Berichte um-fassen je Aufgabenbereich eine Gesamtbeurteilung, kommentierte Kennzahlen, kommentier-te Entwicklungsschwerpunkte mit dem Stand der Umsetzung und kommentierte Ziele mitdem Ausweis über die Zielerreichung. Gegenüber dem Jahresbericht 2011 hat es keine Ver-änderung bei der Struktur der Aufgabenbereiche gegeben.

Kommentierung

Grundsätzlich sind alle relevanten Abweichungen zwischen dem Plan und dem Berichtkommentiert. Für alle Messgrössen (Kennzahlen, Ziele, Finanzen) sind die absoluten und dierelativen Abweichungen angegeben. Bei den Finanzen sind Abweichungen von mehr als 5 %und mindestens 250'000 Franken kommentiert. Abweichungen ab einer Million Franken sindimmer kommentiert.

Zahlenwerte im Sachteil

In der rollenden Planung werden grundsätzlich die vom Grossen Rat beschlossenen Werteaus der Planung und aus der letztjährigen Berichterstattung übernommen. In Einzelfällenmuss von diesem Grundsatz abgewichen werden, damit die Aussagen der Planung oder derBerichterstattung konsistent bleiben. Alle Abweichungen vom Grundsatz haben einen forma-len Grund, Abweichungen aus inhaltlichen Gründen sind ausgeschlossen. Folgende Fällesind zu beachten:− Die Budgetwerte der Entwicklungsschwerpunkte zeigen das bereinigte Budget. Das Ur-

sprungsbudget kann bei den Entwicklungsschwerpunkten – im Unterschied zum Finanz-teil – aus technischen Gründen nicht angezeigt werden.

− Fehlende Vorjahreswerte bei den Kennzahlen sind nachgetragen. Die Ziele und Entwick-lungsschwerpunkte bleiben gemäss dem letztjährigen Beschluss des Grossen Rats un-verändert.

− Alle Kennzahlen oder Indikatorwerte zeigen die aktuellsten Werte, in Einzelfällen kann essich dabei jeweils um Vorjahreswerte handeln.

Zahlenwerte im Finanzteil

Die Budgetmutationen sind im Band “Berichte und Auswertungen“ detailliert ausgewiesenund in den Aufgabenbereichsplänen kommentiert. In allen folgenden Darstellungen und denJahresberichten der Aufgabenbereiche werden die Zusatzfinanzierungen und Kreditübertra-gungen in den Budgetwerten und somit auch in den Vergleichen zur Rechnung mitberück-sichtigt und jeweils in der Spalte “Budget bereinigt“ ausgewiesen.

Übertragung von Globalbudgets

Die AB 215 Verkehrszulassung, 325 Hochschulen und 645 Wald, Jagd und Fischerei könnennicht verwendete Anteile des Globalbudgets aufs Folgejahr übertragen (Anhang 2 GO).

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Erläuterungen zu den Jahresberichten der Aufgabenbereiche

Übersicht über die 43 Aufgabenbereiche

Die Aufgaben des Kantons sind gemäss dem Gesetz über die wirkungsorientierte Steuerungvon Aufgaben und Finanzen (GAF) in 43 Aufgabenbereiche gegliedert. 39 Aufgabenbereicheliegen in der Kompetenz des Regierungsrats, 4 Aufgabenbereiche sind je in der Kompetenzdes Grossen Rats, der Justizbehörden, der Finanzkontrolle und der Beauftragten Person fürÖffentlichkeit und Datenschutz. Planung und Berichterstattung erfolgen stets für alle 43 Auf-gabenbereiche. Die folgende Abbildung gibt einen Überblick über die Zuordnung der Aufga-benbereiche zu den Departementen.

Kanton Aargau

DepartementBau, Verkehrund Umwelt

(BVU)

DepartementGesundheit

und Soziales(DGS)

DepartementFinanzen undRessourcen

(DFR)

DepartementBildung, Kultur

und Sport(BKS)

DepartementVolkswirtschaft

und Inneres(DVI)

Staatskanzlei(SK)

ZentraleDienstleistungenund kantonaleProjekte (100)

ZentraleStabsleistungen

(120)

PolizeilicheSicherheit

(210)

Verkehrs-zulassung

(215)

Strafverfolgung(250)

Migration(225)

Arbeitssicherheitarbeitsmarktliche

Integration(230)

RegisterführungRechtsaufsicht

(235)

GemeindeaufsichtFinanzausgleich

(240)

Standort-förderung

(245)

Volksschule(310)

Sonderschulung,Heime, Werkstätten

(315)

Berufsbildungund Mittelschule

(320)

Hochschulen(325)

BildungsberatungAusbildungsbeiträge

(330)

SportJugend(335)

Kultur(340)

FinanzenControlling

Statistik(410)

Personal(420)

Steuern(425)

Immobilien(430)

Informatik(435)

Landwirtschaft(440)

SozialeSicherheit

(510)

BetreuungAsylsuchende

(515)

Gesundheitsschutz(520)

Verbraucherschutz(533)

Gesundheits-versorgung

(535)

Militär undBevölkerungsschutz

(540)

Sozial-versicherungen

(545)

Raumentwicklungund Recht

(610)

Energie(615)

Umweltschutz(620)

Umwelt-entwicklung

(625)

Umwelt-sanierung

(630)

Verkehrsangebot(635)

Verkehrs-infrastruktur

(640)

Wald, Jagdund Fischerei

(645)

GrosserRat

GrosserRat

(010)

Justizbehörden

Rechtsprechung(710)

Finanzkontrolle

Finanzaufsicht(810)

Beauftragte Personfür Öffentlichkeitund Datenschutz

Öffentlichkeitsprinzipund Datenschutz

(820)

Straf- undMassnahmenvollzug

(255)

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10



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14710 Rechtsprechung

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15 Rechtsprechung 710


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16810 Finanzaufsicht


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4242230 Arbeitssicherheit und arbeitsmarktliche Integration


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43 Registerführung und Rechtsaufsicht 23543


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48240 Gemeindeaufsicht und Finanzausgleich


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49 Gemeindeaufsicht und Finanzausgleich 240


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50240 Gemeindeaufsicht und Finanzausgleich


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118435 Informatik


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125 Landwirtschaft 440

Einheit JB Budget JB Abw. Abw.

2011 2012 2012 absolut in %440ZI0025

1 Anteil der bei Jahresende erledigtenAbrechnungen für Direktzahlungen

% 98 98 99 1 1.0%

2 Anteil Beschwerden an die LAREKO (Landw.Rekurskommission) bezogen auf die Zahl derbeitragsberechtigten Betriebe

% 0.1 0.2 0 -0.2 -100.0%

3 Flächen ökologisch wertvoller Lebensräume in derLandwirtschaft (Vertragsflächen für denökologischen Ausgleich mit erhöhter Qualität)

ha 4'210 4'200 4'370 170 4.0%

4 Vertragsflächen in Nitrat- und Phosphatgebieten ha 1'185 1'200 1'176 -24 -2.0%

5 Anteil Landwirtschaftsbetriebe mit Bestätigung'baulicher Gewässerschutz ist erfüllt'

% 90 94 4 4.4%

440ZI0026

1 Anteil der fristgerecht erledigten Gesuche % 80 80 81 1 1.3%

2 Anteil Beschwerden seitens der Gesuchstellergemessen an der Anzahl der Verfügungen in denVollzugsbereichen BGBB/LPG/LwG

% 0 0.5 0 -0.5 -100.0%

JB Budget Budget JB Abw. Abw.

2011 2012 ber. 2012 2012 absolut in %

-161'318 -164'367 -164'597 -168'887 -4'291 2.6%

149'297 152'467 152'067 156'411 4'345 2.9%

-12'020 -11'900 -12'530 -12'476 54 -0.4%-15'876 -14'416 -14'491 -23'887 -9'396 64.8%

4'037 3'027 2'627 12'039 9'412 358.4%

-11'839 -11'390 -11'865 -11'848 16 -0.1%

-642 -941 -1'096 -1'105 -10 0.9%

460 430 430 478 48 11.1%

-181 -511 -666 -628 38 -5.7%

-144'800 -149'010 -149'010 -143'895 5'115 -3.4%

144'800 149'010 149'010 143'895 -5'115 -3.4%

0 0 0 0 0 0.0%


2011 2012 ber. 2012 2012 absolut in %-455 -700 -700 -655 45 -6.4%

455 700 700 655 -45 -6.4%

0 0 0 0 0 0.0%

-457 -800 -800 -522 278 -34.7%

457 800 800 522 -278 -34.7%

0 0 0 0 0 0.0%

-603 -500 -500 -491 9 -1.7%

603 500 500 491 -9 -1.7%

0 0 0 0 0 0.0%

-138'207 -142'000 -142'000 -137'076 4'924 -3.6%

138'207 142'000 142'000 137'076 -4'924 -3.6%

0 0 0 0 0 0.0%

-5'062 -5'000 -5'000 -5'150 -150 2.9%

5'062 5'000 5'000 5'150 150 2.9%

0 0 0 0 0 0.0%

-16 -10 -10 10

16 10 10 -10

0 0 0 0Saldo LUAE DL BB Umstellungsbeiträge Rebbau

Total Aufwand LUAE DL BB Landwirtschafts-Betriebe

Total Ertrag LUAE DL BB Landwirtschafts-Betriebe

Saldo LUAE DL BB Landwirtschafts-Betriebe

Total Aufwand LUAE DL Bundesbeiträge Ackerbau

Total Ertrag LUAE DL Bundesbeiträge Ackerbau

Saldo LUAE DL Bundesbeiträge Ackerbau

Total Aufwand LUAE DL BB Umstellungsbeiträge Rebbau

Saldo LUAE DL BB PWI-Projekte

Total Aufwand LUAE DL BB Weitere Meliorationsprojekte

Total Ertrag LUAE DL BB Weitere Meliorationsprojekte

Total Ertrag LUAE DL BB Umstellungsbeiträge Rebbau

Saldo LUAE DL BB Weitere Meliorationsprojekte

Total Ertrag LUAE DL BB Moderne Meliorationen

Saldo LUAE DL BB Moderne Meliorationen

Total Aufwand LUAE DL BB PWI-Projekte

Saldo LUAE

FINANZEN LUAE < 20 Mio. IN 1'000 FRANKEN

Total Ertrag LUAE DL BB PWI-Projekte

Total Aufwand Globalbudget

Total Ertrag Globalbudget

Saldo Globalbudget

Total Aufwand Kleinkredite

Total Ertrag Kleinkredite

Saldo Kleinkredite

Total Aufwand LUAE

Total Ertrag LUAE

Total Aufwand LUAE DL BB Moderne Meliorationen

ZI0023 I4: Die Neuausrichtung der Agrarpolitik führte zu einem erhöhten Informationsbedarf.

ZI0024 I2: Im Berichtsjahr wurden neue Projekte in Böttstein, Hellikon, Herznach, Mellikon, Möhlin, Oberflachs, Schneisingen, Sins undWislikofen in Angriff genommen.

FINANZEN IN 1'000 FRANKEN

Total Aufwand Aufgabenbereich

Total Ertrag Aufgabenbereich

Saldo Aufgabenbereich

Die Direktzahlungen und Beiträge an Landwirtschaftsbetriebe werden entsprechend den rechtlichen Vorgaben sowie effizient, frist-und sachgerecht vollzogen.

ZIELE

INDIKATOR

Boden- und Pachtrecht (BGBB und LPG), Teile des Landwirtschaftsrechts (LwG) sowie Vorgaben aus den VollzugsbereichenRaumplanung, Umwelt- und Gewässerschutz werden entsprechend den rechtlichen Grundlagen effizient, frist- und sachgerechtvollzogen bzw. umgesetzt.

KOMMENTAR ZU DEN ZIELENZI0023 I1: Der Bedarf an Weiterbildung blieb auf hohem Niveau. Anpassungen im Zusammenhang mit der neuen Agrarpolitik 2014-2017 und denunsicheren Zukunftsperspektiven für die Bauernfamilien erforderten ein entsprechendes Angebot an Weiterbildungsveranstaltungen.


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136520 Gesundheitsschutz


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137 Gesundheitsschutz 520


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138138520 Gesundheitsschutz


2011 2012 ber. 2012 2012 absolut in %

-51'695 -19'225 -19'788 -17'568 2'221 -11.2%

6'063 6'158 6'168 5'687 -481 -7.8%

-45'632 -13'067 -13'620 -11'881 1'739 -12.8%-48'918 -15'272 -15'212 -13'910 1'302 -8.6%

3'724 3'748 3'748 3'324 -424 -11.3%

-45'194 -11'524 -11'464 -10'586 878 -7.7%

-231 -858 -1'004 -945 59 -5.9%

10 0 -10 -100.0%

-231 -858 -994 -945 49 -4.9%

-207 -685 -1'163 -350 813 -69.9%

-207 -685 -1'163 -350 813 -69.9%

-2'338 -2'410 -2'410 -2'363 47 -1.9%

2'338 2'410 2'410 2'363 -47 -1.9%

0 0 0 0 0 0.0%


2011 2012 ber. 2012 2012 absolut in %-207 -685 -1'163 -350 813 -69.9%

-207 -685 -1'163 -350 813 -69.9%


2011 2012 ber. 2012 2012 absolut in %-2'081 -2'180 -2'180 -2'089 91 -4.2%

2'081 2'180 2'180 2'089 -91 -4.2%

0 0 0 0 0 0.0%

-258 -230 -230 -274 -44 19.2%

258 230 230 274 44 19.2%

0 0 0 0 0 0.0%

Der Ertrag liegt Fr. 0.4 Mio. unter dem Budget. Hauptgrund sind geringere Rückvergütungen der Krankenkassen für HPV-Impfungen.

GrosskrediteDer Grosskredit für den Aufbau des Krebsregisters wurde nicht ausgeschöpft, da die Aufbauphase durch die Krebsliga länger dauert, als geplant(Fr. 0.8 Mio.). Die nicht gebrauchte Jahrestranche soll auf das Jahr 2013 übertragen werden.

Saldo LUAE Einnahmen Alkohozehntel

Total Aufwand LUAE Einnahmen Spielsucht

Total Ertrag LUAE Einnahmen Spielsucht

Saldo LUAE Einnahmen Spielsucht

KOMMENTAR ZU DEN FINANZEN

GlobalbudgetDer Aufwand liegt Fr. 1.3 Mio. unter dem bereinigten Budget (die Abweichung zum beschlossenen Budget resultiert aus der Verschiebung vonFr. 60'000,- vom Globalbudget zum KK Gesundheitsfördernde Schulen im Rahmen der Zusatzfinanzierung II). Hauptgründe für die Abweichungsind Minderaufwand aufgrund geringerer Anzahl von HPV-Impfungen als geplant (Fr. 0.4 Mio.), Minderaufwand für die Weiterbildung derPraxisassistenten aufgrund geringerer Nachfrage als budgetiert (Fr. 0.6 Mio.) und Minderaufwand für Leistungen im Rahmen desAlkoholzehntels (Fr. 0.2 Mio.).

Total Aufwand Grosskredite GK Aufbau und Führen einesKrebsregisters

Total Ertrag Grosskredite GK Aufbau und Führen einesKrebsregisters

Saldo Grosskredite GK Aufbau und Führen eines Krebsregisters


Total Aufwand LUAE Einnahmen Alkohozehntel

Total Ertrag LUAE Einnahmen Alkohozehntel

Total Ertrag Grosskredite

Saldo Grosskredite

Total Aufwand LUAE

Total Ertrag LUAE

Saldo LUAE

FINANZEN GROSSKREDITE IN 1'000 FRANKEN

Saldo AufgabenbereichTotal Aufwand Globalbudget

Total Ertrag Globalbudget

Saldo Globalbudget

Total Aufwand Kleinkredite

Total Ertrag Kleinkredite

Saldo Kleinkredite

Total Aufwand Grosskredite

ZI0023: Durch die massgeschneiderten Angebote für die Betriebe hat das Interesse an der betrieblichen Gesundheitsförderung deutlichzugenommen. Immer mehr Firmen werden Mitglied im Verein Forum Betriebliches Gesundheitsmanagement, und die Programmleiterin hat sehrviele Anfragen zur Beratung und zu Standortgesprächen. Für den Newsletter konnten viele neue Abonnenten gewonnen werden. Die Anzahl derMitglieder im Verein hat sich verdoppelt.

ZI0017: Es haben sich weniger Assistenten als erwartet für eine Weiterbildungs-Praxisassistenz entschieden. Die Anzahl der Bewerbungen istnicht steuerbar.

ZI0011: Infolge der KVG-Revision und der Anpassung der EDV-technischen Grundlagen können keine mit der Vergangenheit vergleichbarenDaten generiert werden. Die Auswertung erfolgt im Aufgabenbereich 535, in dem die Budgetierung für diesen Steuerungsbereich erfolgt. Mit demAFP 2014-2017 wird dieses Ziel beendet.

FINANZEN IN 1'000 FRANKEN

Total Aufwand Aufgabenbereich

Total Ertrag Aufgabenbereich

KOMMENTAR ZU DEN ZIELENZI0004: Die Neulancierung des GF- Preises mit dem Schwerpunkt Psychische Gesundheit war ein Erfolg. Mehr als 40 gute Bewerbungen sindeingetroffen.

ZI00022: Die Zielgruppe der Kleinkinder und deren Eltern sowie die Migrationsbevölkerung werden durch die Angebote desSchwerpunkteprogramms „Gesundes Körpergewicht im Kanton Aargau" gut erreicht. Die Angebote sind zu einem wichtigen Bestandteil derInstitutionen geworden und werden rege genutzt. Die Zusammenarbeit mit der Mütter-Väter-Beratung ist hervorragend, und in den Kindergärtenist das Interesse an einer gesunden Ernährung und vermehrter Bewegung stetig gestiegen.

139 Verbraucherschutz 533139


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140533 Verbraucherschutz


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152545 Sozialversicherungen


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154610 Raumentwicklung und Recht


2011 2012 2012 absolut in %

610KU0001 Eingegangene Baugesuche pro Jahr Anzahl 2'865 2'500 2'860 360 14.4%

610KU0002 Neueingänge von Einwendungen undBeschwerden

Anzahl 455 400 398 -2 -0.5%

610KU0003 Einwohnerentwicklung Agglomeration(Einwohnerzuwachs pro Jahr)

Anzahl 6'117 4'500 4'980 480 10.7%

610KU0004 Einwohnerentwicklung ländlicher Raum(Einwohnerzuwachs pro Jahr)

Anzahl 2'670 1'500 1'515 15 1.0%

610KU0009 Jährliche Überbauung von nicht überbauterBauzone (s. Fussnote)

ha 142 120 131 11 9.2%

610KU0010 Überbaute Bauzone pro Einwohner (s. Fussnote) m2 284 280 282 2 0.7%

610KU0011 Entwicklung der Fruchtfolgefläche: Gesamtbilanz ha 40'652 40'660 40'637 -23 -0.1%

610KU0012 Wanderungssaldo pro 1000 E und Jahr(s. Fussnote)

Anzahl 10 10.66 0.66 6.6%

Umfeldkennzahlen

Im Rahmen des Tagesgeschäfts wurden zahlreiche Richtplangeschäfte bearbeitet, Planungsvorlagen der Gemeinden vorgeprüft und demRegierungsrat beziehungsweise dem Grossen Rat zur Genehmigung beantragt.

Das Jahr 2012 verlief einmal mehr mit einem weiteren - wenn auch geringen - Anstieg der Baugesuchszahl. Eine Herausforderung war diezeitgerechte Gesuchserledigung, da die Eingänge grossen Schwankungen unterlagen.

Die Zusammenarbeit mit den Gemeinden gestaltete sich mehrheitlich konstruktiv. Nach wie vor stellt die Vollzugskontrolle grosseHerausforderungen. Es zeigt sich aber, dass die für den Vollzug verantwortlichen Gemeinden ihre Aufgabe besser wahrnehmen, seitdem vomKanton eine Kontrolle des Vollzugs durchgeführt wird. Der Vollzug wurde weiter entwickelt. Dabei lag der Fokus nicht nur auf demVerwaltungszwang sondern auch auf der strafrechtlichen Aufarbeitung (Strafanzeige mit Busse und Gewinneinzug).

Die Zahl der Beschwerden verharrte auf tiefem Niveau. Die Qualität konnte gehalten werden. In keinem Fall wurde der Entscheid der AfB(bezogen auf die kantonalen Belange) umgestossen.

Die Zahl der neu eingegangen Einwendungen und Beschwerden (398) sowie die Zahl ihrer Erledigungen (384) entsprechen in etwa denPrognosewerten. Von den 18 an das Verwaltungsgericht weitergezogenen Fällen hat das Gericht den Entscheid der Verwaltung in bloss 5 Fällenabgeändert. Die Zahl der innert Frist erledigten Fälle (81%) liegt nur unbedeutend unter dem Sollwert (83%).

KENNZAHLEN

Produktegruppen

GESAMTBEURTEILUNG

61010 Kantonale Entwicklung

61020 Regionale + kommunale Entwicklung

61025 Siedlungs- und Freiraumentwicklung

61030 Koordination Bauvorhaben

Bei der Umsetzung des Richtplans gilt es gemäss Auftrag des Grossen Rats, eine neue Gesamtlösung zum Siedlungsgebiet zu erarbeiten undwichtige Siedlungsbegrenzungslinien festzulegen. Im Vordergrund stand dabei, der Zersiedelung entgegenzuwirken, dasSiedlungsflächenwachstum zu begrenzen sowie das Bevölkerungswachstum raumverträglich und nachhaltig aufzunehmen.

Ein Schwerpunkt war die verstärkte Beratung der Gemeinden bei der Ortsbildpflege, der Siedlungsentwicklung und dem Städtebau. So wurdeunter anderem eine Broschüre für Gemeinden sowie Planungsbüros zum Thema Ortsbild und Baukultur erarbeitet.

Ende Juni 2012 wurden dem Bund vier Agglomerationsprogramme der 2. Generation eingereicht für die Teilregionen Aargau Ost/Fricktal(zusammen mit Basel-Stadt, Basel-Landschaft und den angrenzenden Regionen in Deutschland und Frankreich), Limmattal (mit dem KantonZürich) und Aareland (mit dem Kanton Solothurn). Darüber hinaus war die Zusammenarbeit mit den Nachbarkantonen, z.B. im Rahmen derMetropolitankonferenz Zürich, der Nordwestschweiz und des Aarelands (Regionen Aarau, Olten und Zofingen) intensiv. So konnte derRegierungsrat im Agglomerationspark Limmattal die Landschaftsspange Sulperg-Rüsler als regionalen Sachplan genehmigen.

Der Durchgangsplatz für Fahrende in Aarau erhielt einen befestigten Belag und zweckmässige Infrastrukturen. Am 7. Juni 2012 wurde dererneuerte Platz zusammen mit Fahrenden eingeweiht. Dank der sehr guten Zusammenarbeit zwischen der Stadt Aarau und dem Kanton gilt derPlatz heute als Vorzeigeobjekt, das von einer Delegation des Europarats besucht wurde. Die Belegungszahlen waren 2012 vier- bis fünfmal höherals in den Vorjahren. Da der Richtplan die Erstellung weiterer Plätze verlangt, wurde Ende 2012 die Anhörung für eine Richtplananpassung für jeeinen Platz in Benzenschwil und in Würenlos eröffnet.

Schaffen und Umsetzen der Grundlagen und Rahmenbedingungen zur nachhaltigen Nutzung und Entwicklung der Siedlungsgebiete und derLandschaft als attraktiven, vernetzten Wirtschafts- und Lebensraum mit hoher Wohnqualität. Sicherstellen der rechtmässigen Verfahren und dergrenzüberschreitenden Zusammenarbeit.

AUFGABENSTRUKTUR

Aufgabenbereich 610 Raumentwicklung und Recht

61040 Recht

UMSCHREIBUNG DES STEUERUNGSBEREICHS

Jahresbericht 2012 610 AB Raumentwicklung und RechtDepartement Bau, Verkehr und Umwelt

155 Raumentwicklung und Recht 610


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158615 Energie


2011 2012 2012 absolut in %

615KU0006 CO2-Emissionen Schweiz (Tonnen pro Jahr)(s. Fussnote)

Mio. 39.56 37.6 37.99 0.39 1.0%

615KL0007 Jährliche Zunahme der energetischen Wirkungdurch Unterstützungsmassnahmen

MWh/Jahr 22'179 40'000 19'884 -20'116 -50.3%

615KL0012 Die kantonalen Massnahmen wieÖffentlichkeitsarbeit und Unterstützungsprogrammerreichen eine hohe Wirkung; der Kanton Aargaurangiert im vorderen Drittel

Rang 10 10 9 -1 -10.0%

615KL0015 Installierte Ölheizungen Anzahl 53'000 52'000 52'000 0 0.0%

615KF0001 Globalbeitrag des Bundes (s. Fussnote) Franken 2'921'000 3'700'000 2'895'000 -805'000 -21.8%

615KF0002 Wasserzins Mio. Fr. 46.5 43.4 45.1 1.7 3.9%

Finanzkennzahlen

KOMMENTAR ZU DEN KENNZAHLENKU0006: Beim Wert JB 2012 handelt es sich um die effektive Zahl des Jahres 2011. Die Emissionen werden jeweils im Sommer durch dasBundesamt für Umwelt (BAFU) publiziert.

KF0001: Der Globalbeitrag des Bundes hängt vom Umfang der zugesagten und ausbezahlten kantonalen Förderbeiträge sowie von derVerfügbarkeit der Bundesmittel ab.

KL0007: Im Jahr 2012 wurden rund 3.2 Millionen Franken für die direkte Massnahmen eingesetzt. Dies entspricht ungefähr der Hälfte der in denBotschaften 10.050 und 11.194 erwarteten Auszahlung 2012. Entsprechend bewegt sich auch die durch diese direkten Massnahmen ausgelösteWirkung im Bereich der Hälfte des Budgetziels.Die zunächst festgestellte Zunahme der Nachfrage flachte im Verlauf des Jahres wieder ab, insbesondere blieben die grossen Projekte unter denErwartungen. Zudem kommt die zeitliche Verschiebung zwischen Verpflichtung und Wirkung bei diversen grösseren Förderprojekten, darausergab sich dementsprechend ein geringerer Mittelfluss im Berichtsjahr.

Nach dem Entscheid von Bundesrat und Parlament, die Stromversorgung der Schweiz ohne Ersatz der bestehenden Kernkraftwerkesicherzustellen, hat der Bundesrat Ende September 2012 ein erstes umfangreiches Massnahmenpaket zur "Energiestrategie 2050" in dieVernehmlassung geschickt. Zur Erarbeitung von tragbaren Entscheidungsgrundlagen hat der Kanton Aargau 13 Verbände und NGO zum "TrialogNeue Energiepolitik" eingeladen. Dieser soll die Massnahmen des Bundes mit Akteuren aus Wissenschaft, Wirtschaft und Gesellschaft vertieftdiskutieren, analysieren und plausibilisieren. Daneben laufen in Zusammenarbeit mit den Energiedirektoren der anderen Kantone die Arbeiten fürdie Stellungnahme zur Anhörung. Es zeigt sich, dass die Vorlage des Bundes sehr komplex und die Anhörungsfrist mit vier Monaten sehr eng ist.

Die Konzession für das Kraftwerk Klingnau läuft 2015 aus. Aufgrund der Auswertung der im Einladungsverfahren eingereichten Angebote hat derRegierungsrat im Juni 2012 den Zuschlag für die neue Konzession an das Konsortium Axpo/AEW vergeben.

Die Konzession für das Wasserkraftwerk Aarau der IBAarau AG läuft Ende 2014 aus. Zusammen mit dem Kanton Solothurn, welchem 93% derEinstaustrecke gehören, konnten mit der IBAarau AG der Inhalt der Konzession und die Höhe der Entschädigung bereinigt werden. DasSolothurner Parlament und der Aargauer Regierungsrat werden voraussichtlich im Sommer 2013 darüber befinden.

KENNZAHLEN

Umfeldkennzahlen

Leistungskennzahlen

61510 Vollzug Energiegesetz

61520 Energiewirtschaft

Produktegruppen

GESAMTBEURTEILUNGDer Regierungsrat hat das revidierte Energiegesetz und die neue Energieverordnung per 1. September 2012 in Kraft gesetzt. Die Umsetzungerfolgt in enger Zusammenarbeit mit den Gemeinden und anderen Betroffenen. Als erster Schritt wurden mehrere Informationsveranstaltungen fürGemeindebehörden und -verwaltungen sowie für Fachpersonen durchgeführt.

Mit der Einführung des Energieberatungskonzepts wurden neue Impulse gesetzt. Damit kann das 2011 vom Parlament beschlossene"Förderprogramm Energie 2012-2013" mit einem Grosskredit in der Höhe von 9,4 Mio. Franken wirkungsvoll umgesetzt werden.

Im neuen Energiegesetz ist ein Artikel für das Grossverbrauchermodell aufgenommen worden. Gemäss diesem sind Grossverbraucherverpflichtet, ihren Energieverbrauch zu beobachten und zumutbare Massnahmen zur Optimierung des Energieverbrauchs zu treffen. DieUmsetzung wurde vorbereitet und wird anfangs 2013 ausgelöst.

AUFGABENSTRUKTUR

Aufgabenbereich 615 Energie

Unterstützen der effizienten Energienutzung, der Nutzung einheimischer erneuerbarer Energien und schaffen von Rahmenbedingungen für dieSicherstellung einer rationellen, sparsamen und wertigkeitsgerechten Energieversorgung. Wahren der finanziellen und ökologischen Interessendes Kantons bei der Nutzung von Energieerzeugungsanlagen.

Jahresbericht 2012 615 AB EnergieDepartement Bau, Verkehr und Umwelt

UMSCHREIBUNG DES STEUERUNGSBEREICHS

159 Energie 615

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160160615 Energie


2011 2012 ber. 2012 2012 absolut in %-2'926 -2'325 -2'325 -2'194 131 -5.6%

300 1'000 1'000 387 -613 -61.3%

-2'626 -1'325 -1'325 -1'807 -482 36.4%

-4'000 -4'000 -965 3'035 -75.9%

1'100 1'100 320 -780 -70.9%

-2'900 -2'900 -645 2'255 -77.8%


2011 2012 ber. 2012 2012 absolut in %-361 -300 -300 -361 -61 20.4%

47'083 43'430 43'430 45'095 1'665 3.8%

15'297 2'960 2'960 7'678 4'718 159.4%

62'019 46'090 46'090 52'412 6'322 183.6%


2011 2012 ber. 2012 2012 absolut in %-9'965 -13'847 -13'847 100.0%

9'965 13'847 13'847 100.0%

0 0 0 0.0%

KU0006

KF0001

ZI0011

Wassernutzungs- und Wasserwerksgebühren

Heimfall/Rückkaufsverzicht Kraftwerke

FINANZEN GROSSKREDITE IN 1'000 FRANKEN

Total Aufwand Grosskredite Förderprogramm Energie2010/2011

Total Ertrag Grosskredite Förderprogramm Energie 2010/2011

Saldo Grosskredite Förderprogramm Energie 2010/2011

Total Aufwand Grosskredite Förderprogramm Energie2012/2013

Total Ertrag Grosskredite Förderprogramm Energie 2012/2013

Saldo Grosskredite Förderprogramm Energie 2012/2013

FINANZEN LUAE > 20 Mio. IN 1'000 FRANKEN

Übrige eigene Beiträge an Bund

Ertrag: Die Bundesmittel entsprechen anteilsmässig den ausbezahlten Förderbeiträgen.

LUAE

Saldo LUAE Wasserzinsen und Heimfallverzicht


Total Aufwand LUAE Durchlaufende Beiträge

Total Ertrag LUAE Durchlaufende Beiträge

Saldo LUAE Durchlaufende Beiträge

KOMMENTAR ZU DEN FINANZEN

GlobalbudgetAufwand: Für indirekte Fördermassnahmen konnten weniger Mittel eingesetzt werden als geplant, da die Grundlagen mit demEnergieberatungskonzept neu festgelegt werden mussten. Weniger Aufwand für Gutachten im Zusammenhang mit Neukonzessionierungen vonKraftwerken.

Ertrag: Für indirekte Fördermassnahmen werden keine Bundesbeiträge ausbezahlt. Das war zum Zeitpunkt der Budgetierung nicht bekannt.

GrosskrediteAufwand: Die Fördergelder werden erst nach der Realisierung und Abnahme der zugesagten Förderungen ausbezahlt. Die Budgetierung istentsprechend schwierig, da wenig Einfluss auf den Realisierungszeitpunkt besteht.

Ertrag: Rückwirkend per 1. Januar 2011 wurden die Gebühren für die Wasserzinsen der Kraftwerke gemäss Bundesgesetz über dieNutzbarmachung der Wasserkräfte in Kraft gesetzt. Ebenfalls rückwirkend per 1. Januar 2011 konnte am 1. August 2011 mit Baden-Württembergeine Vereinbarung betreffend Belastung der Wasserkraftwerke am Hochrhein abgeschlossen werden. Beide Faktoren haben zum Mehrertrag derWasserzinsen geführt. Mit einem Kraftwerk konnte nach längeren Verhandlungen die Konzessionen erneuert werden. DieseKonzessionserneuerung führte zu einem deutlichen, nicht planbaren Mehrertrag im Bereich Heimfall/Rückkaufsverzicht.

Aufwand/Ertrag: Durchlaufende Beiträge; die Auszahlung der Fördermittel im Rahmen des nationalen Gebäudeprogramms des Bundes erfolgenim Auftrag der Kantone durch die nationale Dienstleistungszentrale. Die entsprechenden Bundesbeiträge werden durchlaufend verbucht.

FUSSNOTENQuelle: BAFU Emissionen nach CO2-Gesetz.

Die Höhe des Globalbeitrags hängt von der energetischen Wirkung der kantonalen Massnahmen, dem eigenen kantonalen Budgetund den Budgets der übrigen Kantone ab. Die definitive Zusicherung der Fördergelder des Bundes erfolgt jeweils Mitte desFörderjahres.

EBF = Energiebezugsfläche. Die EBF umfasst die Bodenflächen inkl. Aussen- und Innenwände von beheizten Räumen desGebäudes.

161 Umweltschutz 620161


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Stand31.12.2011

Aufwand Ertrag Stand31.12.2012

315 Sonderschulung, Heime und WerkstättenBehindertenfonds 235'575 -10'856 3'468 228'187Fonds Wohn- und Beschäftigungsheim Sternbild 61'324 -613 14'441 75'152Fonds Zentrum Arbeit und Beschäftigung 5'194 -52 78 5'220Pestalozzistiftung Olsberg Reise- und Ausstattungsfonds 228'660 -14'562 103'805 317'903

320 Berufsbildung und MittelschuleAlte Kantonsschule Aarau Reisefonds 52'168 -522 779 52'425Alte Kantonsschule Aarau Stipendienfonds 215'835 -2'408 3'218 216'644Alte Kantonsschule Aarau Jubiläumsabgabe AKB 37'110 -371 554 37'292Gewerblicher Berufsbildungsfonds 118'404 -1'184 1'767 118'987Kantonsschule Baden Jubiläumsabgabe AKB 28'888 -2'532 426 26'782Kantonsschule Wettingen Kultur- und Reisefonds 8'404 -84 125 8'445Kantonsschule Wettingen Stipendienfonds 41'912 -419 626 42'118Kantonsschule Wohlen Reisefonds 12'279 -123 183 12'339Kantonsschule Zofingen Reisefonds 151 -2 2 152Neue Kantonsschule Aarau Reisefonds 16'275 -163 243 16'355Oehler-Stiftung 138'082 -1'381 2'061 138'762Stiftung Aarg. Bau- und Wirtefachschule 65'027 -650 971 65'347

330 Bildungsberatung und AusbildungsbeiträgeKarl Herr Stiftung 1'787'828 -23'889 26'714 1'790'652Fonds Erbschaft Alice Weiersmüller 958'180 - 14'373 972'553

340 KulturDenkmalpflege Legat Ruth Häfeli 72'919 -729 1'088 73'279Kulturfonds 78'685 -1'387 1'170 78'468Kulturstiftung Pro Argovia 167'533 -120'486 122'465 169'512Stiftung Schloss Lenzburg 537'498 -904'178 1'021'207 654'527Wasserrad-Fonds Schloss Hallwyl 13'523 -135 202 13'589

510 Soziale SicherheitSozialfonds 298'819 -16'668 5'154 287'305

535 GesundheitsversorgungHugo und Elsa Isler-Fonds - Direktanlage 4'017'084 -92'901 416'308 4'340'491Hugo und Elsa Isler-Fonds - Kontokorrent - -

540 Militär und BevölkerungsschutzWinkelriedfonds 122'802 -1'228 1'833 123'407

Total Fonds, Legate, Stiftungen (mit Zinsvergütung oder Direktanlage) 9'320'156 -1'197'522 1'743'259 9'865'892.21

Übersicht Fonds, Legate und Stiftungen

Anmerkung: Rundungsdifferenzen sind möglich

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197

Begünstigte Unterstütztes Projekt Beitrag

Beiträge Swisslos-Fonds

InfoSekta Projekt "Analyse evangelikaler Erziehungsratgeber und-kurse"

6'000

Verein infoklick.ch, Kinder- und Jugendförderung Schweiz Projekt "Get-Together: Wanderung zur Begegnung derSprachen- und Kulturvielfalt"

5'700

Musikschule, Lenzburg Teilnahme am Europäischen Jugendmusikfestival 2012 3'100Schweizer Jugendchor, Grimentz Schweizer Jugendchor Saison 2012 3'500Aargauischer Kantonal-Gesangsverein & Zürcher Kantonal-Gesangsverein

Jugendsingwoche der Aargauer und ZürcherKantonalgesangsvereine 2012

1'800

Alte Kantonsschule, Aarau Kanti-Konzerte - Vespermusik von Claudio Monteverde 16'859daCi, Freiburg 4. Nationale Kinder- und Jugend-Tanzwoche in Brienz 3'500Jeunesses Musicales Suisse JMS, Genf Orchesterkurs der Jeunesses Musicales Suisse 2'450Kanal K, Aarau Beitrag Jubiläumsanlass 2'000Regionalbibliothek, Klingnau Beitrag Sommerleseclub 2012 2'000Fachverband Sozial- und Sonderpädagogik Integras "Leitfaden Fremdplatzierung" 11'000Fleckenbibliothek, Bad Zurzach Sommerleseclub 2012 1'500Schweizer Landjugendvereinigung Schweizer Landjugendwettbewerb 2012 2'000Verein JuFoTec FIRST LEGO League Open European Championship 5'000Nationales Jugendblasorchester (NJBO), Aarau Musikwoche und Konzerte des Nationalen

Jugendblasorchesters NJBO2'000

Aargauer Jugend Brass Band (AJBB), Wohlen Ausbildungslager Aargauer Jugend Brass Band 7'350OK Expo2012 Brugg Windisch, Hausen Schulklassen-Ausstellung "Naturwissenschaft für Kinder

und Jugendliche" an der Expo2012 in Brugg-Windisch2'000

Schweizer Jugend-Sinfonie-Orchester (SJSO), Zürich Tourneen des Schweizer Jugend-Sinfonie-Orchesters 8'800Musikschule Gränichen, Gränichen Teilnahme von Gränicher Musikschüler/innen am 11.

Europäischen Jugendmusik Festival in Italien1'000

Regionale Musikschule Oberes Seetal REMOS,Fahrwangen

Teilnahme der "Hoppers" am 11. EuropäischenJugendmusik Festival in Italien

6'600

Nationale Brass Band der Schweiz NJBB, Gurmels Sommerkurs der Nationalen Brass Band der SchweizNJBB

1'000

Verein Roadmovie Beitrag Projekt 7'500Jugendseelsorgestelle Aargau/Solothurn "AngelForce 2012" 6'000Jugendzirkus Robiano Jubilaeumsturnee 2012 3'000Dachverband Tagesstruktur/Mittagstische Aargau Qualitaet lohnt sich: Mittagstische - Horte - Tagesschulen in

der Nordwestschweiz4'000

Jugendarbeit Lenzburg Streetball-Turniere Region Schafisheim - Lenzburg - Seon 2'500Dachverband Schweizer Jugendparlament (DSJ) Jugendparlamentskonferenz 2012 3'000Verein Jugendarbeit Aargau (AGJA) Aargauer Mädchenkulturtag 2012 1'000Jugendarbeit, Rothrist Projekt "Connect 2012" 800ABM Brass Power, Jugend-Brass-Band derMusikgesellschaften Abtwil - Auw - Beinwil - Bünzen -Mühlau

ABM Brass Power - Musiklager 2'000

Pro Musikschule Lenzburg Musikprojekt "Rhapsody in blue" 10'000OK Talentbühne Fricktaler Talentbühne 2013 10'000Schweizerische Arbeitsgemeinschaft der Jugendverbände(SAJV)

Eidg. Jugendsession 2012 1'050

Bildung und Forschung 6'611'360Zentrum für Demokratie Aarau Forschungsprojekt e-Democracy (e-DC) 250'000Staatsarchiv Aargau Edition "Acta Murensia" 10'840Paul Scherrer Institut (PSI), Villigen Projekt SwissFEL 6'000'000Kantonsbibliothek, Aarau Erschliessung Zurlauben-Akten 111'120Verein MobiLab, Aarau Projekt MobiLab 60'000Universität Zürich, Zürich Beitrag à fonds perdu 20'000RS - NSH c/o Netzwerk Müllerhaus, Lenzburg 250 Jahre Helvetische Gesellschaft 7'500Historische Vereinigung Wynental, Reinach CD-Publikation der transkribierten Kirchenbuchdaten der

Pfarreien Reinach von 1549 bis 18205'000

Fachhochschule Nordwestschweiz, Aarau Tagung "300 Jahre Villmergerkrieg" 10'000Lehratelier für Modegestaltung der Kantonalen Schule fürBerufsbildung, Aarau

Modeschau 2012 "Lernende für Lernende" 1'000

Stiftung Schweizer Jugend forscht (Sjf), Bern 46. Nationaler Wettbewerb "Schweizer Jugend forscht"2012

50'000

Verein Flying Science, Basel Wissenschaftliche Vortragsreihe "Flying Science" 3'000INTEGRAS, Zürich Forschungsprojekt zur Historischen Aufarbeitung der Heim-

erziehung in der Schweiz von 1925 bis heute7'500

Verband Schweizer Wissenschafts-Olympiaden, Bern Internationale Biologie-Olympiade 2013 64'400Historische Gesellschaft des Kantons Aargau, Leutwil Publikation "Argovia 124" 11'000

Natur, Umwelt und Landschaft 238'190Trägerschaft Infopfad Erneuerung landwirtschaftlicher Infopfad 24'000Verein MURIMOOS werken und wohnen SOS Storch - Storchenzug im Wandel 4'300Aargauischer Schafzuchtverein 50-Jahr-Jubiläum Aarg. Schafzuchtverein 4'000BEA bern expo AG, Bern 10. Int. Messe "Fischen-Jagen-Schiessen" 104'890Verein Beirat Natur, Basel Sonderausstellung "Biomillionenshow" 96'000

198

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Mitgliedschaften

Der Kanton Aargau ist auf verschiedenen Ebenen vernetzt mit in- und ausländischen Partnern. Diefolgende Aufzählung gibt einen Überblick über wichtige Mitgliedschaften. Die Liste enthält nur Mit-gliedschaften, die nicht im Beteiligungsspiegel aufgeführt sind.

- Konferenz der Kantonsregierungen (KdK)Öffentlich-rechtliche Vereinbarung zwischen Kantonen (Art. 48 BV); Mitglied.

- Fachdirektorenkonferenzen- Schweizerische Bau-, Planungs- und Umweltdirektoren-Konferenz (BPUK)- Konferenz Kantonaler Energiedirektoren (EnDK)- Schweizerische Konferenz der kantonalen Erziehungsdirektoren (EDK)- Konferenz der kantonalen Finanzdirektoren (FDK)- Konferenz der kantonalen Forstdirektoren (FoDK)- Konferenz der kantonalen Justiz- und Polizeidirektoren (KKJPD)- Konferenz der kantonalen Direktoren des öffentlichen Verkehrs (KöV)- Konferenz Kantonaler Landwirtschaftsdirektoren (LDK)- Schweizerische Konferenz der Kantonalen Militär- und Zivilschutzdirektoren (MZDK)- Schweizerische Konferenz der kantonalen Gesundheitsdirektoren (GDK)- Konferenz der kantonalen Sozialdirektoren (SODK)- Konferenz Kantonaler Volkswirtschaftsdirektoren (VDK)Öffentlich-rechtliche Vereinbarung zwischen Kantonen (Art. 48 BV); Mitglied.

- StaatsschreiberkonferenzVerein; Präsidium.

- Nordwestschweizer Regierungskonferenz (NWRK)Öffentlich-rechtliche Vereinbarung zwischen Kantonen (Art. 48 BV); Präsidium.

- Metropolitankonferenz Basel (MKB)Basiert auf Kooperationsvereinbarung zwischen Nordwestschweizer Kantonen und ist der Nord-westschweizer Regierungskonferenz angegliedert; Vorstand

- Regierungskonferenz des Metropolitanraums ZürichÖffentlich-rechtliche Vereinbarung zwischen Kantonen (Art. 48 BV); Präsidium.

- Verein Metropolitanraum ZürichVerein; Präsidium; Der Verein bildet die Trägerschaft der Metropolitankonferenz Zürich.

- Zentralschweizer Regierungskonferenz (ZRK)Öffentlich-rechtliche Vereinbarung zwischen Kantonen (Art. 48 BV); assoziiertes Mitglied. Als as-soziiertes Mitglied kann der Kanton Aargau Anträge einbringen und sich den Konferenzbeschlüs-sen anschliessen, besitzt jedoch kein Stimmrecht.

- Regio BasiliensisVerein; Vorstand. Die Regio Basiliensis ist die Schweizer Partnerin für die Oberrhein-Kooperation.

- Interkantonale Koordinationsstelle der Regio Basiliensis (IKRB)Basiert auf Konkordat zwischen den Kantonen Basel-Stadt, Basel-Landschaft, Aargau, Jura undSolothurn und ist dem Verein REGIO BASILIENSIS angegliedert; Vertragskanton.

- Trinationaler Eurodistrict Basel (TEB)Gemeinnütziger Verein nach französischem Recht; Vorstand.

- Oberrheinkonferenz (ORK)Gestützt auf einen Staatsvertrag geschaffene Konferenz; Vorstand.

- Hochrhein-Kommission (HRK)Kooperationsvereinbarung gestützt auf den Staatsvertrag des Karlsruher Übereinkommens; Vor-stand.

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Fremdkapitalspiegel

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022+

Geldmarktdarlehen 0 0 0 0öffentliche Anleihen 550 400 -150 2 200 200Darlehen AargauischePensionskasse

527 467 -60 15 90 85 72 60 70 15 60 15

Schuldscheindarlehen 695 635 -60 24 160 130 20 45 80 20 25 110 45Privatplatzierungen 50 50 0 1 50

Total 1'822 1'552 -270 250 215 342 105 150 35 85 125 0 245

Kennzahlen (BasisEinzelpositionen)

Durchschnittlicher Zinssatzgewichtet

2.73% 2.58% -0.15%

Duration gewichtet 5.1 Jahre 5.0 Jahre -0.1Anteil Geldmarktdarlehen 0.00% 0.00% 0.00%

Geschäfte2012

FälligkeitBeschaffungsinstrumentMio. Franken

Bestand per31.12.2011

Bestand per31.12.2012

Ver. zuRe 2011

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255

Personalaufwand und -ertrag pro Aufgabenbereich

Re 2011 Bu 2012 Bu 2012 Re 2012 Ver. zu Abw. zubereinigt* Re 2011 Bu 2012 ber.

10 Grosser RatAufwand -3'324'695 -3'635'400 -3'635'400 -2'813'905 510'790 821'495Ertrag 5'344 - - 1'331 -4'013 1'331Saldo -3'319'351 -3'635'400 -3'635'400 -2'812'574 506'777 822'826

710 RechtsprechungAufwand -45'611'065 -55'712'700 -55'712'700 -48'100'233 -2'489'168 7'612'467Ertrag 215'165 220'000 220'000 458'801 243'636 238'801Saldo -45'395'900 -55'492'700 -55'492'700 -47'641'432 -2'245'532 7'851'268

810 FinanzaufsichtAufwand -1'929'130 -2'142'200 -2'142'200 -2'035'618 -106'488 106'582Ertrag 26'469 - - - -26'469 -Saldo -1'902'661 -2'142'200 -2'142'200 -2'035'618 -132'957 106'582

820 Öffentlichkeitsprinzip undDatenschutzAufwand -478'272 -458'710 -458'710 -470'432 7'840 -11'722Ertrag - - - 1'105 1'105 1'105Saldo -478'272 -458'710 -458'710 -469'327 8'945 -10'617

100 Zentrale Dienstleistungen undkantonale ProjekteAufwand -30'800'261 -32'875'050 -32'959'950 -32'020'308 -1'220'046 939'642Ertrag 177'645 63'000 63'000 140'508 -37'136 77'508Saldo -30'622'617 -32'812'050 -32'896'950 -31'879'799 -1'257'183 1'017'151

120 Zentrale StabsleistungenAufwand -7'177'122 -7'581'600 -7'601'400 -7'324'585 -147'463 276'815Ertrag 17'549 - - 39'926 22'378 39'926Saldo -7'159'574 -7'581'600 -7'601'400 -7'284'659 -125'085 316'741

210 Polizeiliche SicherheitAufwand -86'100'891 -84'703'460 -86'787'460 -88'612'418 -2'511'528 -1'824'958Ertrag 308'241 300'000 300'000 572'652 264'411 272'652Saldo -85'792'650 -84'403'460 -86'487'460 -88'039'766 -2'247'116 -1'552'306

215 VerkehrszulassungAufwand -17'559'679 -18'753'000 -18'753'000 -18'073'016 -513'337 679'984Ertrag 118'847 100'000 100'000 84'430 -34'417 -15'570Saldo -17'440'832 -18'653'000 -18'653'000 -17'988'586 -547'754 664'414

225 MigrationAufwand -12'394'339 -13'142'400 -13'142'400 -12'768'623 -374'283 373'777Ertrag 90'024 50'000 50'000 98'824 8'800 48'824Saldo -12'304'316 -13'092'400 -13'092'400 -12'669'799 -365'483 422'601

230 Arbeitssicherheit undarbeitsmarktliche IntegrationAufwand -37'738'373 -36'212'300 -36'672'300 -37'073'059 665'314 -400'759Ertrag 381'832 174'000 174'000 376'537 -5'295 202'537Saldo -37'356'541 -36'038'300 -36'498'300 -36'696'523 660'018 -198'223

235 Registerführung undRechtsaufsichtAufwand -18'117'241 -18'734'900 -22'133'500 -18'116'574 666 4'016'926Ertrag 70'658 - - 128'071 57'412 128'071Saldo -18'046'582 -18'734'900 -22'133'500 -17'988'504 58'079 4'144'996

240 Gemeindeaufsicht undFinanzausgleichAufwand -2'187'824 -2'054'300 -2'369'300 -2'346'870 -159'046 22'430Ertrag 13'328 - - - -13'328 -Saldo -2'174'496 -2'054'300 -2'369'300 -2'346'870 -172'374 22'430

256

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259

Rechnungsmodell und Bewertungsgrundsätze

Grundsätze und StrukturDas Rechnungswesen gibt einen klaren, vollständigen und wahrheitsgetreuen Überblick überdie Wirkungen und Leistungen sowie die wirtschaftliche Lage des Kantons einerseits und diefinanzielle Entwicklung der Steuerungsbereiche andererseits (GAF § 28 ff, DRV § 1 ff).

Der Kanton Aargau richtet sich in Aufbau und Führung des Rechnungswesens an anerkann-ten Grundsätzen der öffentlichen und der kaufmännischen Buchführung, insbesondere denGrundsätzen des Harmonisierten Rechnungsmodells der Kantone und Gemeinden (HRM)aus. In Abweichung davon wird bei denjenigen Positionen, die einen einmaligen Übergangs-effekt als Folge der Neugestaltung des Finanzausgleiches und der Aufgabenteilung zwi-schen Bund und Kantonen (NFA) aufweisen, erst ab Inkrafttreten der NFA eine periodenge-rechte Darstellung gewählt.

MindestgliederungDie Bestandesrechnung als Überbegriff setzt sich aus der Bilanz mit dem Ausweis der Akti-ven und Passiven sowie der Rechnung der Bestandesveränderungen zusammen (§ 1 Abs. 1DRV).− Unter den Aktiven der Bilanz werden die Vermögenswerte sowie ein allfälliger Bilanzfehl-

betrag aufgeführt. Die Passiven enthalten die Verpflichtungen und das Eigenkapital. Bi-lanzfehlbeträge werden im Aargauer Rechnungsmodell nicht mit dem Eigenkapital ver-rechnet.

− Bei den Aktiven werden die Vorschüsse an Spezialfinanzierungen sowie diejenigen Ver-mögenswerte, die zur Erfüllung öffentlicher Aufgaben erforderlich sind, als Verwaltungs-vermögen gesondert dargestellt. Bei den Passiven werden die Verpflichtungen für Spezi-alfinanzierungen separat dargestellt.

− Die Verwaltungsrechnung weist die Erträge und Aufwendungen aus. Sie setzt sich zu-sammen aus der Laufenden Rechnung und der Investitionsrechnung.

− Unter dem Ertrag der Laufenden Rechnung werden die Steuern, Gebühren und Beiträge,die Anteile an Einnahmen öffentlicher Körperschaften, Unternehmungen und Einrichtun-gen sowie die Erträge des Vermögens gesondert ausgewiesen. Steuererträge werdennach dem Soll-Prinzip verbucht. Die Differenzen zwischen definitiven und provisorischenSteuerrechnungen werden als Nachträge erfasst. Unter dem Aufwand der LaufendenRechnung werden Personal-, Sach- und Finanzaufwand sowie die Beiträge und Entschä-digungen des Kantons gesondert ausgewiesen.

− Die Aufwendungen und Erträge für Investitionen werden in der Investitionsrechnung derVerwaltungsrechnung ausgewiesen. Im Rechnungsmodell des Kantons Aargau werdenSie im Unterschied zur üblichen Verbuchungspraxis nicht aktiviert und unterliegen damitder Direktabschreibung (§ 4 DRV).

Die nachfolgende Abbildung gibt einen Überblick über das Rechnungsmodell des KantonsAargau, bestehend aus der Bestandesrechnung und der Verwaltungsrechnung.

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AktivierungFinanzvermögenAlle Werte des Finanzvermögens werden in der Bilanz aktiviert.

VerwaltungsvermögenDa grundsätzlich die Aktivierung von Verwaltungsvermögen die Verwaltungsrechnung nichtbeeinflusst, wird diese auf die bedeutendsten Werte beschränkt. Ausser bei Darlehen undBeteiligungen beträgt die Aktivierungsgrenze 5 Mio. Franken. Investitionsaufwendungen fürBauten, welche mit Beschluss des Grossen Rats über die Finanzierungsgesellschaft Cam-pus erfolgen, werden in Abweichung des sonst üblichen Direktabschreibungsprinzips als Teildes Verwaltungsvermögens aktiviert. Dadurch wird gleichzeitig die Verwaltungsrechnungentlastet.

BewertungenFinanzvermögenAlle Werte des Finanzvermögens werden in der Bilanz aktiviert. Das Finanzvermögen wirdnach anerkannten Rechnungslegungsgrundsätzen zu Kurswerten bewertet (§ 5 DRV). Wokeine Kurswerte vorliegen, kommen Verkehrswerte zur Anwendung. Im Finanzvermögenwerden die Debitoren zum Nominalwert bewertet. Die pauschale Wertberichtigung der Debi-toren (Delkredere) richtet sich in erster Linie nach den Erfahrungswerten der Aufgabenberei-che und in zweiter Linie nach der Fälligkeitsstruktur. Die pauschalen Wertberichtigungenwerden als Minus-Aktivposten erfasst. Die Bewertungsgewinne bzw. -verluste werden derVerwaltungsrechnung gutgeschrieben bzw. belastet.

VerwaltungsvermögenSachgüter des Verwaltungsvermögens werden in der Bilanz zum Anschaffungswert bzw. zuHerstellkosten abzüglich der Abschreibungen bewertet, wobei diese Abschreibungen dieVerwaltungsrechnung nicht beeinflussen, sondern über die Rechnung der Bestandesverän-derungen verbucht werden (§ 6 Abs. 1 DRV). Darlehen und Beteiligungen werden zum No-minalwert abzüglich der Abschreibungen bewertet (§ 6 Abs. 2 DRV).

FremdkapitalDas Fremdkapital wird zum Nominalwert bewertet.

Defizite und ÜberschüsseDefizite werden in der Bilanz unter den Aktiven in einer separaten Bilanzposition ausgewie-sen. Überschüsse der Verwaltungsrechnung werden zum Abbau der aufgelaufenen Defiziteverwendet oder − falls keine Defizite mehr vorhanden sind − dem Eigenkapital gutgeschrie-ben.

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RückstellungenRückstellungen werden für noch nicht erfüllte Verpflichtungen gebildet, welche im laufendenRechnungsjahr entstanden sind (§ 23 Abs. 2 DRV). Die Höhe bzw. der Mittelabfluss kannzuverlässig ermittelt werden, eine Rechnung für den Aufwand liegt aber noch nicht vor. DieRückstellungen werden passiviert und im Fremdkapital separat ausgewiesen.

RücklagenUnter Rücklagen werden ausschliesslich Globalbudgetübertragungen verstanden. Durch dieBuchung wird die Verwaltungsrechnung des laufenden Jahres belastet und im Jahr der Mit-telverwendung die Verwaltungsrechnung entlastet.

ReservenReserven werden auf Beschluss des Grossen Rats gebildet und stellen einen zweckgebun-den Teil des Fremdkapitals dar. Im Unterschied zu den Rückstellungen besteht bei Reservenkeine im vergangenen Jahr entstandene rechtliche oder faktische Verpflichtung. Die Reser-veposten stellen eigenkapitalnahes Fremdkapital dar.

Eventualguthaben und -verpflichtungenBei Eventualguthaben bzw. -verpflichtungen bestehen in Bezug auf Eintritt und Höhe desMittelabflusses wesentliche Unsicherheiten. Sie werden nicht passiviert, sondern im Anhangzur Jahresrechnung aufgeführt.

263

Glossar

Begriff Erläuterung

Artengliederung Darstellung der Aufwände und Erträge nach den einzelnen Auf-wand- und Ertragskonten. Die Artengliederung basiert auf demKontenrahmen der öffentlichen Haushalte (Modell des harmonisier-ten Rechnungsmodells für Kantone und Gemeinden HRM).

Aufgabenbereich Steuerungsbereich des Grossen Rats. Ein Aufgabenbereich um-fasst in der Regel mehrere Produktegruppen.

Aufgaben- und Finanzplan Auf vier Jahre angelegtes, rollendes Planungsinstrument, das aufden Aufgabenbereichen basiert. Der Aufgaben- und Finanzplanumfasst alle Aufgabenbereiche des Kantons; alle staatlichen Leis-tungen werden dargestellt mit Ausnahme jener der selbständigenAnstalten.

Auftrag Parlamentarisches Instrument, mit welchem der GR dem RR einenauf den AFP bezogenen Prüfungsauftrag erteilen kann. Der Auftragkann Geschäfte im Kompetenzbereich von GR und / oder RR zumInhalt haben.

Budget Jahresplanung der Steuerungsinstanzen für ihre Steuerungsberei-che, welche sämtliche Aufgabenbereiche des Kantons umfasst unddie für die Planungsperiode geltenden finanz- und personalpoliti-schen Vorgaben enthält. Alle staatlichen Leistungen werden darge-stellt mit Ausnahme jener der selbständigen Anstalten. Das Budgetist das erste Jahr des Vierjahresplans.

Entwicklungsleitbild Langfristiges, auf zehn Jahre angelegtes, politisches Planungs-instrument, in welchem der Regierungsrat Entwicklungsszenarien,Ziele und Strategien des Kantons festlegt. Das ELB wird zu Legis-laturbeginn überarbeitet.

Entwicklungsschwerpunkt Bildet die Innovation des Aufgabenbereichs ab, z.B. Anpassung anveränderte Rahmenbedingungen. Er kann sich auf die im Entwick-lungsleitbild, in der wirtschaftspolitischen Strategie des Regierungs-rates oder in einem Planungsbericht definierten Ausrichtungen undStrategien abstützen. Er ist in der Regel mehrjährig und kann auchüber die Zeitperiode des AFP hinausgehen.

Globalbudget Pauschales Budget, das die Kompetenz der Finanzmittelaufteilungder Steuerungsinstanz überlässt; die Festlegung des Globalbud-gets pro Aufgabenbereich durch den Grossen Rat erfolgt auf Basisder Nettoaufwände (Saldo).

Globalkredit Erforderlich für Investitionen, Programme und Projekte, die voraus-sichtlich eine mehrjährige / über das Kalenderjahr hinausgehendeFinanzierung oder deren Nettoaufwand einen bestimmten Betragübersteigt. Globalkredite werden in Klein- und Grosskredite geglie-dert.

264

Glossar


Grosskredit Globalkredit für ein einmaliges Vorhaben, dessen Nettoaufwand 5Mio. Fr. übersteigt oder für wiederkehrende Aufwände, die 0.5 Mio.Fr. übersteigen. Grosskredite werden durch den Grossen Rat miteiner separaten Vorlage genehmigt.

Indikator Ein Indikator zeigt auf, was in Betracht gezogen wird, um die ge-plante Zielerreichung zu überprüfen oder zu messen. Ein Indikatorstellt somit eine möglichst genau zu formulierende Messgrösse dar,er gibt also an: Anzahl, Prozentanteil, Messdauer, Bezug der Mes-sung etc.

Jahrestranche Jährlich vom Grossen Rat freigegebene Mittel eines Globalkredits.Die Verwaltungsrechnung des Budgetjahrs kann bis zum festgeleg-ten Betrag (Nettoaufwand) belastet werden.

Jahresbericht Jährlicher Bericht des Regierungsrats, des Büros des GrossenRats und des Leitungsorgans der Gerichte an den Grossen Rat.Der Jahresbericht vergleicht das Budget und das effektive Rech-nungsergebnis (Soll-Ist-Vergleich) mit Abweichungsanalysen undKorrekturmassnahmen.

Kennzahl Gibt in absoluter und relativer Form Informationen über relevanteDaten für einen Steuerbereich wie Umfeldentwicklungen, Leistun-gen, Finanzen. Eine Kennzahl hat nicht Zielcharakter. Sie beein-flusst die Steuerung, ist aber keine Steuerungsgrösse. Eine Kenn-zahl des einen Steuerungsbereichs kann in einem anderen Steue-rungsbereich einen Indikatorwert oder ein Ziel darstellen.

Kleinkredit Globalkredit für ein einmaliges Vorhaben mit einem Nettoaufwandzwischen Fr. 50’000 und 5 Mio. oder wiederkehrende Aufwände,die zwischen Fr. 20'000 und 500'000 jährlich betragen. Übersteigtder zu beantragende Nettoaufwand 1 Mio. Fr. (Aufgabenbereichdes Regierungsrates) bzw. 0.1 Mio. Fr. (Aufgabenbereich des Bü-ros des Grossen Rats bzw. des Leitungsorgan der Gerichte), wirdder Kleinkredit mit einer Sammelvorlage durch den Grossen Ratgenehmigt.

Kostenleistungsrechnung Führungsinstrument, welches das betriebliche Geschehen in Men-gen und Werten transparent darstellt. Der Aufbau der Kostenleis-tungsrechung erfolgt in der Regel in drei Stufen: Kostenartenrech-nung, Kostenstellenrechnung und Kostenträgerrechnung.

Leistungsunabhängige Aufwen-dungen und Erträge

Leistungsunabhängige Aufwendungen und Erträge (LUAE) fallenweitgehend unabhängig von den erbrachten Leistungen an. LUAEdienen in der Regel der allgemeinen Finanzierung des Staatshaus-haltes oder anderer öffentlicher Gemeinwesen (z. B. Gemeinden).Bsp: Steuereinnahmen, Finanzaufwand und -ertrag, Finanzaus-gleich

265

Glossar


Management Informationssystem Informatikgestütztes Analyse- und Berichtssystem, das die Steue-rungsprozesse aller Steuerungsinstanzen unterstützt.

Massnahmen Aus den Entwicklungszielen abgeleitete Massnahmen für einen de-finierten Zeitraum.

Nettoaufwand bei Globalkrediten Der für die Kreditgenehmigung bei Gross- und Kleinkrediten mass-gebliche Nettoaufwand berechnet sich aus Aufwand minus bei Be-schlussfassung bekanntem Ertrag. Um jedoch festzulegen, ob derGrosser Rat oder der Regierungsrat bzw. das Leitungsorgan derGerichte oder das Büro des Grossen Rats für die Kreditgenehmi-gung zuständig sind, wird dem Aufwand lediglich 30 % des Ertragsangerechnet.

Planungsbericht Planungsinstrument, mit welchem der Regierungsrat dem GossenRat bei Bedarf neue kantonale Aufgaben oder wesentliche Verän-derungen von kantonalen Aufgaben zur Genehmigung unterbreitet.

Politikbereich Formaler Bezugs- und Orientierungsrahmen im Entwicklungsleit-bild.

Produkt Steuerungsbereich der Organisationseinheiten. Ein Produkt um-fasst in der Regel eine oder mehrere Leistungen. Produkte sindgleichzeitig Kostenträger, das heisst, die Kosten werden jedemeinzelnen Produkt zugerechnet.

Produktegruppe Steuerungsbereich der Departemente. Eine Produktegruppe um-fasst in der Regel mehrere Produkte.

Steuerungsbereich Einheit, auf welcher die Steuerungsinstanzen ihre Planung undSteuerung vornehmen. Die Steuerungsbereiche decken alle staatli-chen Leistungen ab; ausgenommen sind die Aufgaben der selb-ständigen Anstalten. Als Steuerungsbereiche gelten Aufgabenbe-reich, Produktegruppe und Produkt.

Steuerungsgrösse Entscheidgrösse, mit denen die Steuerungsinstanzen die Steue-rungsbereiche steuern. Als Steuerungsgrössen gelten: Ziele, Indi-katoren, Finanzen.

Umfeldentwicklung Prospektive Darstellung und Erläuterung der Chancen und Gefah-ren aus dem Umfeld, in dem sich die Aufgabenbereiche / die Pro-duktgruppen / die Produkte bewegen. Sie positionieren den Steue-rungsbereich im Sinne von Stärken und Schwächen.

266

Glossar


Umschreibung des Aufgabenbe-reichs

Kurze Darstellung des Auftrages des Aufgabenbereichs gemässAnhängen I und II der Geschäftsordnung.

Verwaltungsrechnung Auch Finanzbuchhaltung genannt. Orientiert zahlenmässig überdas finanzielle Ergebnis des Kantons. Sie weist die Aufwände undErträge aus und setzt sich aus laufender Rechnung und Investiti-onsrechnung zusammen.

Ziel Ziele bilden einen künftigen Zustand ab, der erreicht werden solloder enthalten eine Absichtserklärung. Ziele können subjektive In-teressen umfassen oder Bedürfnisse und Werte der Zielgruppenoder die vom Gesetzgeber als erstrebenswert erachtete Wirkungdes öffentlichen Handelns oder einen Aspekt der Wirkung, der auspolitischen oder anderen Gründen besonders interessant ist, be-treffen.

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Definition Kennzahlen

Bereinigter Aufwand (BA) Gesamtaufwand ./. (Durchlaufende Beiträge, Einlagen in Fonds undSpezialfinanzierungen sowie Verrechnungen)

(SG 30 bis 36) + (SG 50 bis 56) + SG 58

Bereinigter Ertrag (BE) Gesamtertrag ./. (Durchlaufende Beiträge, Entnahmen aus Fondsund Spezialfinanzierungen sowie Verrechnungen)

(SG 40 bis 46) + (SG 60 bis 66)

... anteil Verhältnis zum bereinigten Aufwand/Ertrag

Personalanteil Personalaufwand in % des bereinigten Aufwandes

[(SG 30 + SG 58) : BA] x 100

Investitionsanteil Investitionen (Eigene Investitionen und eigene Investitionsbeiträge)in % des bereinigten Aufwandes

[(SG 50 bis 56 + 58) : BA] x 100

Sachaufwandanteil Sachaufwand in % des bereinigten Aufwandes

(SG 31 : BA) x 100

Transferanteil Eigene laufende Beiträge und Investitionsbeiträge in % desbereinigten Aufwandes

[(SG 34 + 35 + 36 + 52 + 56) : BA] x 100

Zinsbelastungsanteil Passivzinsen ./. Vermögenserträge in % des bereinigten Ertrages

{[SG 32 - (SG 42 - KG 429)] : BE} x 100

Überschuss-/Defizitanteil Überschuss/Defizit der Verwaltungsrechnung in % des bereinigtenAufwandes

(Saldo Verwaltungsrechnung : BA) x 100

... grad Verhältnis zu den Nettoinvestitionen

Selbstfinanzierungsgrad Selbstfinanzierung (Nettoinvestitionen +/- Überschuss/Defizit derVerwaltungsrechnung + Abschreibungen Schuldenbremse) in % derNettoinvestitionen

{[(SG 50 bis 58) - (SG 60 bis 67) + (Saldo Verwaltungsrechnung) +SG 333] : [(SG 50 bis 58) - (SG 60 bis 67)]} x 100

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Definition Kennzahlen

... quote Verhältnis zum Volkseinkommen des Kantons Aargau (VEA)

Überschuss-/Defizitquote Überschuss/Defizit der Verwaltungsrechnung in % desVolkseinkommens Aargau

(Saldo Verwaltungsrechnung : VEA) x 100

Staatsquote Bereinigter Aufwand in % des Volkseinkommens Aargau

(BA : VEA) x 100

Steuerquote Steuern auf Einkommen und Vermögen in % des VolkseinkommensAargau

[SG 40 - (KG 406 - 407) : VEA] x 100

Bruttoinvestitionsquote Investitionsausgaben in % des Volkseinkommens Aargau

[(SG 50 bis 59) : VEA] x 100

Nettoinvestitionsquote Nettoinvestitionen (Investitionsaufwand ./. Investitionsertrag) in %des Volkseinkommens Aargau

{[(SG 50 bis 59) - (SG 60 bis 69)] : VEA} x 100

Bruttoverschuldungsquote Fremdkapital und Verpflichtungen für Spezialfinanzierungen in %des Volkseinkommens Aargau

[(SG 20 bis 28) : VEA] x 100

Nettoverschuldungsquote Fremdkapital und Verpflichtungen für Spezialfinanzierungen abzüglichFinanzvermögen, Darlehen und Beteiligungen, Spezialfinanzierungenin % des Volkseinkommens Aargau

{(SG 20 bis 28) - [(SG10 bis 13) - SG 15 - SG 18] : VEA} x 100

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Abkürzungen

Abkürzung Bezeichnung

SteuerungsbereicheAB AufgabenbereichPG ProduktegruppeP Produkt

GesetzeDRV Dekret über die Rechnungslegung und VermögensverwaltungFHG Finanzhaushaltsgesetz (wurde durch das GAF abgelöst)GAF Gesetz über die wirkungsorientierte Steuerung von Aufgaben und FinanzenGFK Gesetz über die FinanzkontrolleGVG GeschäftsverkehrsgesetzVO Steuerbereiche Verordnung über die Steuerungsbereiche des RegierungsratesVRF Verordnung über das Rechnungswesen und die übrige

FührungsunterstützungVVV Verordnung über die Verwaltung des VermögensVO Liegenschaften LiegenschaftenverordnungFHD Finanzhaushaltsdekret (wurde durch das DRV abgelöst)

Begriffe aus dem GAFAFP Aufgaben- und FinanzplanELB EntwicklungsleitbildJB JahresberichtES EntwicklungsschwerpunktZI ZielKZ KennzahlGB GlobalbudgetGK GrosskreditKK KleinkreditLUAE Leistungsunabhängige Aufwendungen und Erträge

Rechnungswesen, ControllingKLR KostenleistungsrechnungMIS ManagementinformationssystemRAPAG Rechnungswesen-Applikation des Kantons Aargau (SAP)

Documents

Jahresbericht mit Jahresrechnung 2012 - Kanton Aargau · Jahresbericht mit Jahresrechnung 2012 Berichte und Auswertungen Vorlage des Regierungsrats vom 20.März 2013