Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 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||Available to the Public|
|In-Year Reports||Available to the Public||Available to the Public|
|Mid-Year Review||Available to the Public||Not Produced|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Germany makes seven of eight key budget documents publicly available online in a timeframe consistent with international standards. This is the same number of documents that were found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. However, since then, Germany has failed to produce the Mid-Year Review, but has published the Citizens Budget.
To improve budget transparency, Germany should produce and publish a Mid-Year Review. For more information on the content that the eight key budget documents should contain, 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.