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.