Consult this publication on line at

Parliamentary budget approval timetable
A
u
g
us
t
B
u
dget 
su
bmitted to 
Bundestag
a
n
d 
Bundesrat
S
eptembe
r
Fi
rs
t 
r
eadi
n
g i
n
Bundestag
a
n
d 
Bundesrat
; 
s
ta
r
t of Rappo
r
te
ur
di
s
c
uss
io
ns
a
n
d B
u
dget Committee delibe
r
atio
ns
Octobe
r
Update to mac
r
oeco
n
omic fo
r
eca
s
t (medi
u
m te
r
m)
Novembe
r
B
u
dget Committee 
s
ettleme
n
t 
s
e
ss
io
n
. Update to tax 
r
eve
nu
e e
s
timate (medi
u
m te
r
m); 
S
eco
n
d/thi
r
d 
r
eadi
n
g i
n
Bundestag
a
n
d 
app
r
oval of b
u
dget; app
r
oved b
u
dget 
s
e
n
t to 
Bundesrat
Decembe
r
S
eco
n
d 
r
eadi
n
g a
n
d ag
r
eeme
n
t i
n
Bundesrat
; p
r
om
u
lgatio
n
i
n
Fede
r
al Law Gazette

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BUDGET REVIEW: GERMANY
OECD JOURNAL ON BUDGETING – VOLUME 2014/2 © OECD 2015
67
items arguing that this would diminish parliamentary influence and control, as well as
expressing other concerns about accrual accounting adding complexity (see Section 3.2).
The 
Bundesrat
has six weeks to prepare its comments and suggestions on the budget
for the 
Bundestag
. The Federal Ministry of Finance may draft a response to the comments of
the 
Bundesrat
which is approved by cabinet before being sent to the 
Bundestag
. The 
Bundestag
may choose to accept or ignore the advice of the 
Bundesrat
.
The Budget Committee rapporteurs familiarise themselves with the draft budget
figures even before the draft budget is officially presented in parliament. The BC
rapporteurs also co-ordinate with, and provide important inputs to, their parliamentary
groups’ budget working groups which meet to prepare and co-ordinate party positions on
the budget. To ensure executive-legislative co-ordination, officials usually join the working
group sessions of the party in power or the ruling coalition. This gives members of the
ruling coalition a certain informational advantage over the opposition.
The 
Bundestag
holds three readings. At the first reading in September, the Federal
Minister of Finance presents the budget. After several days of debate in the plenary, the
budget is referred to the Budget Committee for more in-depth deliberations. Although
legally referred to the Budget Committees, the sectoral committees also review the
sections of the budget relevant to their portfolios. During this period the BC rapporteurs
engage in extensive consultations with the ministries and departments under their
responsibility. Consultations are kicked off by full day meetings between BC rapporteurs
and ministry officials during which the rapporteurs go through the ministries spending
plans line by line, asking questions and making suggestions. Representatives from the MOF
and the BRH also attend and provide advice. The latter helps ensure that the relevant audit
findings are continuously fed into the budgetary process and the BRH is often quite
effective in getting their advice taken on board. As the rapporteurs continue their review,
they engage in an on-going dialogue with the ministries asking extensive follow-up
questions and giving opinions on potential changes.
The sectoral committees provide feedback or make proposals to the BC but the BC has
the ultimate decision-making power as to whether or not to include these proposals.
36
In a
sense, the relationship of the Budget Committee vis-à-vis the sectoral committees mirrors
that of the Finance Ministry vis-à-vis the line ministries, with the BC viewed as the
guardian of fiscal discipline. The majority of parliaments in OECD countries have opted for
a review process characterised by a dominant budget committee responsible for overall
budget review that co-ordinates varying levels of input from sectoral committees. Ideally a
strong budget committee promotes co-ordination and consistency in legislative budget
action and facilitates fiscal discipline, while involving sectoral committees allows the
legislature to draw on their specific expertise when reviewing departmental spending
plans (Posner and Park, 2007; Schick, 2002). In the