April 2016 UpdateTo recognize improvements and identify slippages in budget transparency in between rounds of the Open Budget Survey, IBP periodically assesses essential components of transparency in countries around the world.
|Open Budget Survey 2015||April 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Not Produced|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Available to the Public||Available to the Public|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 30 April 2016, the government of Germany makes seven of the eight key budget documents available to the public in a timeframe consistent with international standards. This is the same number of documents Germany published compared to the number found in the Open Budget Survey 2015, which assessed budget documents that were available to the public through 30 June 2014.
To improve budget transparency, Germany should produce and publish the Citizens Budget. For more information on the content that should be in the eight key budget documents and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
Transparency (Open Budget Index) 71/100
The Government of Germany provides the public with substantial budget information.
Public Participation 23/100
The Government of Germany is weak in providing the public with opportunities to engage in the budget process.
By legislature 88/100
Budget oversight by the legislature in Germany is adequate.
By auditor 75/100
Budget oversight by the supreme audit institution in Germany is adequate.
Germany should prioritize the following actions to improve budget transparency:
- Produce and publish a Citizens Budget.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on macroeconomic forecasts as well as policy narratives and performance information.
- Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest as well as information on planned versus actual macroeconomic forecasts.
Germany should prioritize the following actions to improve budget participation:
- Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies as well as on the audit reports at which testimony from the public is heard.
- Establish formal mechanisms for the public to participate in audit investigations.
Germany should prioritize the following actions to strengthen budget oversight:
- Establish a system of quality control for the supreme audit institution.