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ISSN 1608-7143
VOLUME 2014
 (3 ISSUES)
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Volume 2014/2
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OECD Journal 
on Budgeting
• 
Budget 
Review: Germany
Volume 2014/2

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Document Outline

• Foreword
• Table of contents
• Budget Review: Germany
  • Note on terminology
  • Summary overview
  • 1. Budget institutions and processes
    • 1.1. The legal context
      • Box 1. Principles of budgeting in Germany
    • 1.2. Annual budget process
      • Box 2. The federal budget
      • Box 3. The annual budget timetable
      • Figure 1. Three “Arcs” of federal budgeting in Germany
    • 1.3. Top-down aspects of budgeting
    • 1.4. Medium-term dimension of budgeting
    • 1.5. Budget execution and monitoring
  • 2. Conduct of fiscal policy – National and sub-national aspects
    • 2.1. Overview of national fiscal policy
      • Box 4. Overview of the EU Economic Governance Rules
      • Box 5. Germany’s Debt Brake
      • Box 6. Allocation of EU Financial Sanctions under Article 109(5) of the Basic Law
    • 2.2. Co-ordination of budgetary policy across levels of government
      • Box 7. Fiscal surveillance by the Stability Council
    • 2.3. Fiscal consolidation assistance to the Länder
      • Figure 2. Länder debt as a share of their revenues (2000, 2012)
    • 2.4. Fiscal policy and co-ordination: Summary assessment
  • 3. Resource allocation, planning and prioritisation
    • 3.1. Strategic aspects of resource allocation
    • 3.2. Performance aspects of the budget process
      • Table 1. Specimen of a line item in the budget documentation for the budget 2013
      • Box 8. Types of performance budgeting
    • 3.3. Issues in budget accounting
    • 3.4. Resource allocation and prioritisation: Summary assessment
      • Table 2. A typology of spending reviews and performance evaluation
      • Box 9. Possible Integrated Federal Spending Review for Germany
  • 4. Quality, integrity, and independent input to budgeting
    • 4.1. Independent economic input to the budget process
    • 4.2. Accountability – the role of the Federal Court of Audit
      • Box 10. The Federal Performance Commissioner
    • 4.3. Long-term sustainability issues
    • 4.4. Consideration of fiscal risks
      • Figure 3. Budget guarantee authorisations since 2001
  • 5. Capital budgeting
    • 5.1. Overview of capital budgeting process
      • Table 3. Responsibilities regarding capital investment at different levels of government
      • Box 11. Infrastructure and network plans in Germany
      • Figure 4. The capital planning process
      • Box 12. Federal Budget Code
    • 5.2. Public-Private Partnerships in Germany
      • Figure 5. Stages of PPP economic feasibility analysis
      • Box 13. PPP-Policy Unit in the Budget Division, Tasks
      • Table 4. PPP units in Germany (OECD, 2010)
      • Box 14. Supporting guidelines for public-private partnerships in Germany
  • 6. Budget approval and oversight
    • 6.1. The German parliament
      • Box 15. The German Bundestag and the European Union
    • 6.2. The Budget Committee
      • Box 16. The Bundesrat Finance Committee
    • 6.3. Staffing and analytical support
    • 6.4. Parliamentary approval and oversight of the budget
      • Table 5. Parliamentary budget approval timetable
    • 6.5. The impact of the legislature
      • Table 6. Bundestag amendments to the budget adopted in 2009-13
      • Table 7. Impact of parliamentary amendments – Budget Committee deliberations (thousand €)
      • Table 8. Impact of parliamentary amendments – Budget Committee settlement session (thousand €)
    • 6.6. Conclusions on the role of parliament
    • 6.7. Citizen engagement
  • 7. Conclusions and recommendations
  • Notes
  • References