The present Law implements the Federal Water Association Act of 12 February 1991 (BGBl. I p. 405). In preparing the budget, the Associations must comply with the principles of efficiency and economy. The budget must include all incomes and expenses anticipated in the relevant financial year. For greater investments over several years, an appropriate plan has to be made. The text consists of 25 articles divided into5 Parts as follows: Budget (I); Disciplinary powers, enforcement, police (II); Per