Creation of a concept for the introduction of performance budgeting in Germany
Creation of a concept for the introduction of performance budgeting in Germany
Designing and managing the public budget plays a central role in the control of government activities. Transparent budget management practices geared towards efficiency not only increase transparency in the usage of public funds, but can also improve the effectiveness of government activities themselves. In this project, we develop a concept for the introduction of a performance-oriented budgeting framework for the German Federal Ministry of Finance. The project aims to make budget processes more results-oriented by tailoring international best practices of performance budgeting to Germany and providing specific policy recommendations. The project was commissioned by the German Federal Ministry of Finance to Deloitte and ZEW, with ZEW being a subcontractor of Deloitte.