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Germany

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

69

out of 100
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Public Participation

17

out of 100
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Budget Oversight

89

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

69

out of 100

Germany provides the public with substantial budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Germany should prioritize the following actions to improve budget transparency:

  • Produce and publish a separate Mid-Year Review that contains updated macroeconomic and fiscal forecasts.
  • Increase the information provided in the Executive’s Budget Proposal by increasing information on performance and policy and increasing data on the macroeconomic forecast.
  • Increase the information provided in the Year-End Report by including comparisons between planned nonfinancial outcomes and actual outcomes and comparisons between the original macroeconomic forecast and the actual outcome.

Public Participation

17

out of 100

Germany provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
United Kingdom 57/100
Canada 39/100
United States 22/100
France 17/100
Germany 17/100
Norway 17/100
Sweden 17/100
Portugal 15/100
Italy 7/100
Spain 2/100
Recommendations for Improving Participation

Germany should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.

Budget Oversight (by Legislature & Audit)

89

out of 100

The legislature and supreme audit institution in Germany provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 95/100
Execution/Audit 73/100

The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and adequate oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 95/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Germany should prioritize the following actions to make budget oversight more effective:

  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Publish the reports of the independent fiscal institution on cost estimates of new policy proposals online.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Press Release - German Questionnaire

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.

Budget Oversight

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.

Recommendations

Improving Transparency

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.
Improving Participation

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.
Improving Oversight

Germany should prioritize the following actions to strengthen budget oversight:

  • Establish a system of quality control for the supreme audit institution.

 


Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire



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