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Spending reviews in the federal budget

Spending reviews are carried out to help ensure that taxpayers’ money is used effectively and efficiently. Their aim is to determine whether the measures and programmes contained in the federal budget are achieving the desired results and whether they are doing so in a cost-effective way. This section contains more detailed information about spending reviews and the role they play in Germany’s budget preparation process.

Federal budget Frequently asked questions about spending reviews

What are spending reviews? How are they carried out? And how do they support performance budgeting? Our FAQs answer these and other questions.

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Federal budget Spending reviews – a timeline

Since 2015, 12 spending reviews have been conducted on a range of different subjects. This page provides more information about past spending reviews.

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Federal budget Publications

Spending reviews and their outcomes are documented in final reports. They have also been the subject of comprehensive analyses, expert opinions and reports by the Federal Ministry of Finance and other entities. This page provides a list of publications on the subject of spending reviews.

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Federal budget Performance budgeting: target- and outcome-driven budget management

Germany’s 11th and 12th spending reviews focused on performance budgeting – in other words, efforts to make Germany’s federal budget more target- and outcome-driven. This page presents the results and offers in-depth analyses.

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