Performance and gender budgeting

Within the Federal Budget, line ministries define (social) impacts they aim to achieve through their budgetary allocations. The evaluation of the impact objectives is conducted internally by the line ministries, the Federal Performance Management Office reports the results of these evaluations annually to the National Council.

The report on impact orientation 2024 contains the evaluation results of 120 impact objectives and 427 key indicators, as well as 261 operationalised global budget measures. The level of achievement was due to the economic recession, high inflation and other impacts inherent to different policy areas assessed lower than in 2023. Despite the generally positive application of performance-oriented budgeting, the Parliamentary Budget Office identified opportunities for further development of the system itself.

The analysis is available only in German.

The Federal Performance Management Office reports annually to the National Council on the internal evaluations of impact assessments conducted by the line ministries. The Parliamentary Budget Office's analysis covers the 73 evaluations from 2024 included in this report.

The line ministries confirmed that the intended impacts were achieved for a total of 70 % of all projects, which was attributed to effective implementation and/or favourable framework conditions. However, the level of ambition of the defined objectives, indicators, and measures tends to be rather low. Differences in the quality of the ex-ante Regulatory Impact Assessments are also reflected in the ministries’ internal evaluations and distort the overall picture. The analysis of the Parliamentary Budget Office includes proposals for the further development of the system itself.

The analysis is available only in German.