For many years, the Federal Government has repeatedly committed to aligning government operations with the requirements of sustainable development. However, numerous audits conducted by us – the Bundesrechnungshof – provide evidence that sustainability often only plays a minor role in daily practice. We therefore recommend that sustainability be effectively embedded in the federal budget.
Federal budget: Effectively embed sustainability
By means of the German Sustainable Development Strategy, the Federal Government intends to meet the needs of today’s and future generations. Sustainability should not be understood as “one” goal which the Government and the public sector are expected to meet. Sustainability rather has three aspects which serve as a framework and provide guidance.
The government departments are responsible for implementing the Sustainable Development Strategy. They have to take into account sustainability – as a guiding principle – in all of their activities. In numerous audits, we found that the government departments often did not take sustainability into account. Almost every second decision on government measures or programmes did not – or not appropriately – take into account the sustainable development goals.
Provide measurable goals and indicators in the federal budget
Not least because of our audit work, the Federal Government arranged for a spending review – i.e. a review of whether public funds are used in an effective and targeted way. The review’s purpose was to link the sustainable development goals with the federal budget. We monitored the review and made additional recommendations.
In general, we recommend that the goals associated with the budgeted funds be included in the federal budget and be subject to measurable indicators. Furthermore, we recommend that sustainability aspects be integrated into the entire budget cycle and be thus taken into account at all stages.
Downloads
Advisory report (Short info in English, long version only available in German)