[vc_section][vc_row equal_height=”yes” content_placement=”top”][vc_column][vc_row_inner equal_height=”yes” content_placement=”top”][vc_column_inner width=”1/3″][vc_column_text el_class=”country-summary-score”]

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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[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]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.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_separator color=”white” border_width=”10″][/vc_column][/vc_row][/vc_section][vc_section el_id=”transparency”][vc_row equal_height=”yes” content_placement=”top”][vc_column][vc_column_text]

Transparency (Open Budget Index)

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69

out of 100

[/vc_column_text][/vc_column][vc_column width=”5/6″][vc_column_text]Germany provides the public with substantial budget information.
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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.

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Public Participation

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17

out of 100

[/vc_column_text][/vc_column][vc_column width=”5/6″][vc_column_text]Germany provides few opportunities for the public to engage in the budget process.[/vc_column_text][/vc_column][/vc_row][vc_row equal_height=”yes” content_placement=”top”][vc_column width=”1/2″ el_class=”country-summary”][vc_progress_bar values=”%5B%7B%22label%22%3A%22Global%20Average%22%2C%22value%22%3A%2212%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%2C%7B%22label%22%3A%22United%20Kingdom%22%2C%22value%22%3A%2257%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Canada%22%2C%22value%22%3A%2239%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22United%20States%22%2C%22value%22%3A%2222%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22France%22%2C%22value%22%3A%2217%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Germany%22%2C%22value%22%3A%2217%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23ff7a22%22%7D%2C%7B%22label%22%3A%22Norway%22%2C%22value%22%3A%2217%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Sweden%22%2C%22value%22%3A%2217%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Portugal%22%2C%22value%22%3A%2215%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Italy%22%2C%22value%22%3A%227%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%2C%7B%22label%22%3A%22Spain%22%2C%22value%22%3A%222%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%230087d1%22%7D%5D” bgcolor=”custom” title=”How Does Public Participation Compare to Other Countries in the Region?” units=”/100″ el_class=”country-summary” custombgcolor=”#ffffff” customtxtcolor=”#333333″][/vc_column][vc_column width=”1/2″][vc_column_text]

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.

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Budget Oversight (by Legislature & Audit)

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89

out of 100

[/vc_column_text][/vc_column][vc_column width=”5/6″][vc_column_text]The legislature and supreme audit institution in Germany provide adequate oversight of the budget.[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_progress_bar values=”%5B%7B%22label%22%3A%22Formulation%2FApproval%22%2C%22value%22%3A%2295%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%2C%7B%22label%22%3A%22Execution%2FAudit%22%2C%22value%22%3A%2273%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%5D” bgcolor=”custom” title=”To What Extent Does the Legislature Provide Budget Oversight?” units=”/100″ el_class=”country-summary” custombgcolor=”#ffffff” customtxtcolor=”#333333″][vc_column_text]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.[/vc_column_text][/vc_column][/vc_row][vc_row equal_height=”yes” content_placement=”top”][vc_column][vc_progress_bar values=”%5B%7B%22label%22%3A%22Adequate%22%2C%22value%22%3A%2295%22%2C%22color%22%3A%22custom%22%2C%22customcolor%22%3A%22%23d2d2d2%22%7D%5D” bgcolor=”custom” title=”To What Extent Does the Supreme Audit Institution Provide Budget Oversight?” units=”/100″ el_class=”country-summary” custombgcolor=”#ffffff” customtxtcolor=”#333333″][vc_column_text]

The supreme audit institution provides adequate budget oversight.

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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.

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Learn More

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

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