Wirtschaftsplan, Jahresabrechnung & Rücklage
How this is scored
The statutory financial cycle: business plan, annual settlement in the form the law and the BGH require, distribution keys, and the separate handling of reserve funds held in trust for the community.
0 — General bookkeeping only; no Wirtschaftsplan, no Jahresabrechnung, no distribution keys, reserves treated as ordinary balances.
3 — Templates that help a human produce the documents, with distribution keys entered by hand and no separation of the Rücklage.
5 — Wirtschaftsplan and Jahresabrechnung generated from the ledger with configurable distribution keys (MEA, units, consumption), and reserves booked separately.
8 — Settlement in the post-2021 BGH form with the Abrechnungsspitze shown separately, Vermögensbericht produced, heating-cost apportionment per HeizkostenV integrated, owner-change apportionment mid-year handled, and Hausgeld arrears tracked with dunning.
10 — The whole financial year is discharged inside the system: multi-community bookkeeping with strict per-WEG separation, trust accounting for reserves with its own reporting, settlement documents an accountant would sign, and the arithmetic auditable back to individual postings.
The WEG Administrator
Wirtschaftsplan with computed per-unit Hausgeld and a Jahresabrechnung drafted from the year's bookings, apportioned by keys and frozen on approval, Sonderumlagen included — that clears the mid anchor. But the evidence is silent on the Rücklage as separately-booked trust money, on HeizkostenV apportionment, the Vermögensbericht, the BGH Abrechnungsspitze and dunning of Hausgeld arrears — the things my March run actually turns on. 1 2 5