budget transparency as a contribution to the (good) Local Governance
(c) 2009 Armin King first Introduction 99 percent of citizens have never taken an insight into a municipal budget. Accordingly, the interest of the citizens is to the laid financial plans, including statutes and preliminary zero. Only the municipal and Ortsrat ¬ members can be considered as regular household reader, plus a part of municipal employees. Gunnar Schwarting has pointed out that the existing instruments on financial transparency so far "not been seriously used" are. The interest of the citizens would have on the finances of their city or municipality Ge ¬ actually be great.
There is hardly any area of local politics, is not financially dependent on ¬. The citizens ¬ like this is especially aware of when municipal services are restricted or for reasons of budgetary consolidation eliminated entirely. "The com ¬ municipal budget management is increasingly becoming just below the GE ¬ ¬ genwärtigen macroeconomic economic constellations of meaning. At the same time there are increasing demands of an informed, society 'or of' responsible citizen ', the principle of publicity budget manageable Be ¬ rich to give his community more effectiveness. "Nearly two decades ago, that Kurt Reding has written this.
Citizens are mature and confident, the information society has become Rea ¬ ity, but a full budget disclosure and transparency has also failed as the civil interest.
In this work is to set out cursorily that budget transparency is not only appropriate but also necessary for good governance that they are on the demo ¬ democracy and the rule of law and freedom of information and establishes tend to a sensitivity to the confidentiality Arkantradition the Ver ¬ precludes administration. According to the description of good "local governance" is shown to what extent budget transparency already been fulfilled and in the interests of good governance can be extended and improved.
second The terms of the (Good) Governance - national and local The term governance comes from the Anglo-Saxon institutional economics and was taken over by the political science and sociology. In the German political science literature called Governance "Governance in complex regulatory systems."
depends "Basically, the interest of the governance debate to the way in which collective action in politics, society or the economy is coordinated and how effective different forms of institutional arrangements This has been expressed. "
Good Governance as a clarification of governance is a term used in development policy, which has effective compliance with government standards for sustainable and equitable policies to content, the" all levels of the people in an appropriate way to benefit. " A working definition of good governance includes the Cotonou Agreement between the EU and the ACP States:
"In a political and institutional environment in which human rights, democratic principles and the rule of law are respected, is good governance is the transparent and accountable management of human, natural, economic and financial resources and her commitment to a balanced and sustainable development. It entails clear decision-making procedures for public authorities, transparent and accountable institutions, the primacy of law in the management and allocation of resources and capacity building for elaborating and implementing measures aiming in particular to prevent and combat corruption. "(Cotonou Agreement, Article 9, para . 3) concept and importance of good governance can be transferred to the federal and regional level in Europe. For the purpose of acting out of political inter-governmental and non-state actors have absolutely depends on participation and information. Understanding on common interests, is made by mediation or negotiation forms whose common goal or barter are carried compromises. Governance arrangements are generally associated with a reduction of the influence of classical politics and administration. The state waived the usual dominant role. Instead, he typically takes the Interdependenzmanagement. This means that organized the public sector and the management and policy formation and decision-coordinated regional players, but they are not outnumbered.
Local (Good) Governance refers to the interaction, self-control and coordination of state and non-state actors in the sense of a shared, communicative, consensus-based action at the local level. Public sector, politics, business, associations and citizens to act in a network-like network among themselves to achieve social goals in the interest of the community, but also contribute to their own interests in the discussion. A representative portion of the citizens to be involved in consultations, planning processes, and (usually neighborhood-related) decisions. Their goal is "joint responsibility for democracy and quality of life locally. According to prevailing opinion
promises sustainable local governance through participation of many interested citizens more support for democracy and its forms of organization and mutual recognition.
most important indicators of good local governance are regularly oriented, accountable and responsible Release action, equal participation of all social classes within the meaning direct participation, gender equality, open debate on the opportunities and problems for creative solutions to the proposals of the "official" policy and administration vary, an effective and responsive policy and management, partnership in dialogue processes, coordinated participation and decision-making between politics and administration, goals and visions that go beyond ad hoc solutions in the short term actions for existing problems .
local governance requires transparency, mutual acceptance and negotiations on equal terms. The actors have the right to get out. Impact studies should examine the effectiveness of control and its rules. This shows that participation, transparency and communication are based on regional, urban and local governance arrangements.
third Transparency in the democratic constitutional state
transparency is one of the oldest and most important precepts of democracy. It is based on the principle of democracy ¬ (Article 20, paragraph 2 GG) and the Rechtsstaatsprin ¬ zip (Article 20, paragraph 3 GG), two central constitutional principles of the Basic Law.
that all state power derived from the people (Article 20, paragraph 2 GG), a "fundamental democratic order and set ¬ expression of the principle of popular sovereignty" is. But if all power emanates from the people, "so if in the democracy of the Basic Law originally only legitimate rule, which is the people, then this rule requires, like any other for its own sake claim a maximum of information." Only then is a "free and open communication and opinion formation process" is possible, which leads not only in elections but also in political decisions.
This is a "multifaceted and complex interplay between voters and their elected representatives, Citizens and public authorities with relevant feedback effects. Majorities can change in this ongoing process as well as political priorities. The Federal Constitutional Court has therefore noted in its established case law on the fundamental importance of freedom of opinion and will formation ¬.
With the principle of democracy is closely linked to freedom of information. Free political ¬ Scheme decision-making is information from open and public communication before ¬. Without information, no communication, no communication no will and opinion, without free will and opinion, no democracy.
information freedom is constitutive of democracy, was standardized as the Federal Constitution ¬ tional Court in its established case law. Every citizen has the right "to inform himself without hindrance from generally accessible sources" itself (Article 5 § 1 GG). This, the sources are in principle accessible. So far, wa ¬ ren in key areas can not generally accessible.
still maintains the "state secret" his Arkantradition, can governments and traditional authorities reluctant to look in the maps and books. "The administration defends tough its claim to the common good without disturbing the action of the vol ¬ kes concretize" criticizes Hans Peter Bull, the "rule of confidentiality in administrative law ", which was supported by case law, the administrative courts, the rulers have always been encouraged in their practice to publish only the information that they deem appropriate.
contrary to the Wegener: "If knowledge is justified sovereignty, it must be the Wis ¬ sen affairs of the state of democracy in a general community as possible. As to "special state organs' power exercised a merely derivative, so is also generated by these institutions and managed knowledge of a rule that [sic] principle to the people and thus entitled to the public". Even Jürgen Habermas has referred to it. "The bourgeois public stands or falls with the principle of universal access," he wrote in his classic The Structural Transformation of the Public ¬ speed.
"The need for transparency is fed not only from the principle of democracy, but from a closely related, more fundamental principle of German ¬'s constitution: the rule of law (Article 20, paragraph 3, Article 28 paragraph 1 sentence 1 GG) transparency, the means transparency of state action, recognition of the State will, determination of state laws and prohibitions, which are basic needs ¬ tions for the Rechtssaat who wants to be a rational state. "
So that the main reasons for transparency in the democratic rule of law are met: That the people, if it intends to state authority, mandatory ¬ relies primarily on a information and communication, that the information is understandable and make the action of the state see through that information in time and completely done before facts are established that there is no domination ¬ know must be only for governments, because the sovereign, the people, not the executive is that without information no communication, no communication no will and opinion, without free will and no opinion ¬ ne democracy is possible.
4th The transparency in the European Union Germany has long had trouble with the transparency of governments and administrations. It was the European Community, the cherdienste on this issue and has made the pacemaker ¬ Germany pushed for more transparency. Develop ¬ decisive for this were the Aarhus Convention and the EC Environment Information ¬ directive of 7 June 1990. In particular, the Environmental Information Directive, a Pa ¬ initiated of paradigm. This can also be the administration in Germany did not withdraw any longer. The implementation of this directive on environmental information in German law in the Environmental Information Act (UIG), the principle of public ¬ sensitivity of this information in the German law "was added. This has significant consequences for the previously used in Germany the principle of confidentiality ¬ sensitivity of administrative action. "The sensitivity previously accepted rule-exception relationship of confidentiality and the public is ¬ ¬ vice versa." Thus, the environmental law to the forefront "of a general move towards freedom of information and a general prin ¬ ciple maximum administrative transparency" was. For it was not in environmental law.
Immediately afterwards joined a socio-political debate about general freedom of information, which resulted in freedom of information laws of the Federation and several countries. The executive branch must now meet the demands for transparency. This is an Essential EU policy that was implemented in German law: the principle of transparency should help to ensure that "decisions are taken as openly as possible '. It formulated a set of access to information, whereas regulation of the EC.
"Openness enables better participation of citizens in Entscheidungspro ¬ process and ensures greater legitimacy, efficiency and accountable to the citizen in a democratic system. Openness contributes to strengthening the principles of democracy and respect for basic arithmetic ¬ te, Article 6 of the EU Treaty and the Charter of Fundamental Rights of the European Union ¬ enshrined. (EU 10049/2001, whereas set 2)
transparency is thus an essential part of the European Community ¬ properties promoted good governance.
5th Democracy and transparency, "All politics is local" at the local level , writes Jörg Bogumil. For the citizens it is the level that they understand and experience directly. Local concretized what was decided at a higher level, especially where money is involved.
Almost all areas of local politics are financially dependent. The citizens have in the past Years, experienced intense. Cuts in public tenders, the closing ¬ developing other bathrooms, the merger of schools - all this has been justified by the limitations ¬ kung financial performance. Whether this is still given, should be invested where and if not, how much the formation of a community's worth, how important sport and culture, such as high staff costs of a municipality is, all this can be seen in the budget. It involves a lot of money and its distribution to financial and economic priorities ¬ th in a community, for resources, projects, priorities and programs.
"The budget is one of the most important planning tools for municipalities. He has several functions at once: With his income, expenditure, fixed liabilities, income and expenses in detail. "The budget is a framework for the management of the municipality is given. The budget authorizes the administration expenses of the funds available to make, if received to cover the revenue needed. "He thus fulfills an important control function financial Art Directly connected with the con ¬ trol function for the House, because the administration is bound by a decision on the budget and its requirements.
is at least as important "political program function" of the budget because of providing financial resources to set priorities to meet municipal functions. The court says that the budget "includes a government program in law and government policy reflected in figures. Household items are essential for the implementation of political tasks. Untitled no means no means no project, everybody knows that the mayor and each council.
ie, that "the modern state exercises its power to a large extent by money, either by the fact that the citizen shall be deprived of money by taxes, the fact that the citizen shall be allocated to particular social benefits and subsidies is money." Add to this the financing of infrastructure. This applies not only to the Federal and State level but also for the local political arena. Finally, the public sector as employer, as a customer and, thus working as a regional economic asset. This also works on money. Gröpl is therefore concluded, "are the modern state qualifies as a financial state" that can exercise the power in this way.
exercise of power but requires legitimacy.
The budget law is the sovereign right of Parliament. "It is essential to the essence of parliamentary democracy that the Parliament as an elected representative to the Performance of work necessary financial requirements and decides on its cover. Therefore, the Parliament, the budget authority;. It includes be ¬ final decision on the budget in the form of a law "
In preparing the budget by the executive, the principles of budget accuracy, the financial clarity, the financial integrity and the budget unit must be observed and the recommendations of the economy and thrift. This crucial stakes for the policy of a state are taken.
The Federal Constitutional Court found that "the financial statement related binding down the use of the public, mainly services by the citizens of funds raised so outstanding and the interests of all citizens most strongly affecting important [come] that it be placed in a democracy only in the hands of the people's representatives "could.
The council is not a parliament, but an organ of local self-government, but it also stands as the budget law to parliament as one of the most important influence on local politics. "By the community council on the design of expenditure taking into account the revenue is available, it sets policy priorities." By the accounts and in Controlling the budget of the council may review whether the administration has moved in the democratically adopted budget. Since both the budget debate and the discussion and decision on the budget bill and the relief of the Civil ¬ are public champion, the population has the opportunity to challenge the legality of administrative action to check the fiscal level.
6th Theory and practice of financial transparency The municipal budget is public. Every citizen has the right to information on the contents. He does not restrict ¬ ken on secondary information, the administrative, political or the media are common. Rather, each residents view the local budget during the period of public interpretation, which is mandatory in all local constitutions. Goebel in 1990 but cautioned that it in practice, very rarely ¬ th is exercised, Schwarting confirmed this again in 2007. The participation of the population holds budget meetings of the councils are limited. In these budget sessions provide majority and opposition factions ¬ ¬ tions in budget speeches focus of policy dar. These meetings shall not last hours of the opposition, demanded accountability. By the local press media public is prepared in principle to all Citizens have access. Even in public budget meetings so that budget transparency is practiced - but often without an audience. It is therefore not accessible to the community institutions, have been promised if transparency is not set will, but also from a lack of public interest.
Despite this lack of public interest are a number of municipalities went on the offensive and try to present their financial data to understand - for the council and for the public to prove that the budget is not a "closed book".
A flexible instrument is the preliminary report, which is essential to the household. It offers the opportunity to key data, political priorities, trends of revenue and expenditure, debt developments, per capita expenditure on culture, sports, libraries, and also for investment or personal vividly portray. Concise summaries, tables, graphs allow not only the financial sector but also local politics to present transparent. Moreover, tried for years to prepare figures of the budget for the population in brochures, leaflets to local news journal or similar publication.
that therefore the public relations management is connected and that a summary is always subjective, do not be concealed. Habermas has the in The Structural Transformation of the Public problematized in detail. However, it is important and right, when authorities try to make the information clear and easy on the budget and "to the electorate," which is ultimately the sovereign. The goal is ideally to stimulate yes just to the public discourse of the citizens and do not seek acclamations, as Habermas assumed.
The potential subjectivity of the financial management publications is anyway not the key problem. More important in terms of financial transparency are other deficiencies.
Since 1990, the budgets are not transparent but become opaque because often used an escape in addition to homes and shadow budgets has, since the debt of the capacity of communities gert ¬ and economic activities on their own holdings and subsidiaries "outsourced" have. Many mayors, treasurers and their administrations have this flight in addition to households, which in principle not be met, more out of necessity began as a voluntary, often advised by accounting firms that recommended for tax reasons or to outsource debt this way. Here is a counter-development is needed: Group-consolidated balance sheets and investment reports, which is required to be as open as the classic budget, is to ensure that is chamberlain of the actual budget, financial and information assets.
Gröpl complained that the budget accuracy and the predictive power of households "in particular by the crisis in the financial and democratic welfare state" would be harmed. Democratically elected parliaments and governments "of whatever stripe" were unable "to keep at them supported calls on spending in check. When it comes to the voters favor when it comes to the 'political survival' is, it regularly to make concessions, "writes Gröpl critical. In such an environment, "the temptation is great to balance the budget through conscious or at least negligent failure to produce forecasts and to comply in this manner, the debt limits. " Another problem is the "atomization" of the budget because of an "excessively strong single estimate" by the Spezialisationsprinzip. This does not lead to transparency, but "a detail that overlooks not even entirely of experts" could be.
The debate over the new municipal budget and finance (NKF) is at least the opportunity for greater budget transparency and better controlling ¬ rem.
The representation of the real assets of a municipality, Res ¬ sumption of real targets and indicators with comparisons should provide for supply ¬ administration, Council and citizens a better information base, strengthen the economic sustainability and increase transparency. this in a concise and readable consolidated balance sheet of the municipality, it facilitates ¬ inform the Council scrutiny and political choices and the citizens leads to active participation. This is precisely the new political ¬ tables governance approach also wanted to: that the residents take an active civil society in the sense of responsibility for their community.
The budget is not only a few insiders in the administration and policy to, but all citizens. The community is therefore required to ensure transparency and public awareness of the inhabitants.
Doppik but does not necessarily lead to greater transparency and greater participation of citizens, it has been pointed Schwarting. What matters is how serious it is an administrative order to put all the data and facts to present them understandable to identify relationships and eventually open discussion about the consequences. This can include restrictions on the services offered include, if they are communicated properly.
7th Fiscal transparency as a core element of good governance "Fiscal transparency is a core element of good governance," writes the International Monetary Fund (IMF 2001). This is not only internationally, but ¬ but also nationally, regionally and locally.
budget transparency ideally ensures that more people get more information on the actual budgetary and financial situation of their city or town. This is generally an important prerequisite to make the right decisions and to manage sustainably. It is used in the rest of the public discourse if all the necessary information available when necessary Hen ste ¬. These include the mayor and the Council as governing bodies of the municipality, They also include the citizens. The questions to be asked and need to be answered are: "What can we afford?" And "how we must act to ensure the personal responsibility of the municipality in finan ¬ cial point in the long run? With transparency and the neces ¬ essary information can be "a democratic open dispute about the right way to be out."
This is not always easy and not always pleasant. "More knowledge makes decisions is not always easy. In the past, often been pursued goals and decided which to consider the costs of secondary importance ¬ GE has played. "If these now shown transparent, this changes the business processes needs basis for policy decisions by the Council and for the actions of the administration.
budget transparency enables future, the banks have more insight than before, for local authorities is not necessarily beneficial in all cases. Still no budget passes transparent way.
8th Transparency in the budget as a contribution to the (good) local governance - are practical recommendations Why budget transparency and good governance at all necessary? Why did they move increasingly into the spotlight?
The financial crisis has left many municipalities skid marks. Because empty coffers forced many cities and towns to withdraw from social, cultural and social fields but also in economic activity. The New Steering Model (NSM) should help with a customer-friendly, lean government, the core competencies to be able to better meet. Through privatization and liberalization, citizens should receive benefits faster and cheaper. Not infrequently offer was deleted entirely. This has led to further alienation between citizens and government, citizens and communities. In addition, the NSM is administratively centered far too strong. The policy is limited in its functions, the citizens are used as primary customer perceived.
The international model of governance approaches in budgetary policy is the "participatory budget" of Porto Alegre in Brazil. Here, the population was not only fully informed about "the implementation of the last budget, ongoing investment projects and the amount currently existing funds. The citizens had to take the opportunity to influence the draft budget and the investment plan and the distribution of resources between the districts. This "is a clear material incentive was created for the people to organize themselves politically in order to establish specific projects in the city budget." Is the consensus "in a complex discussion and negotiation process. "
Internationally there are many different models to organize a participatory budget, the transfer of a certain financial ratio of the investment budget to districts (Issy les Mourlieaux) on strategic financial planning and priority development in cooperation with the citizens (Christ Church, Blarney) up to a far-reaching " transfer of ownership and responsibility directly to the stakeholders "within the meaning of a" State Mutual "(State Mutual), many variations are possible. The first German citizen households show positive effects.
communities, paving the way for participatory budgeting still shy, you can still do a lot of transparency to allow the budget.
are first to ensure clarity and household budget accuracy, even by complete representation of all key figures. This can be done in the preliminary report to the budget. He offers to keep all essential data for the financial development of a community open display: revenue, expenses, liabilities, cash advances, priorities, trends in expenditure, disproportionate increases in energy costs, ratios, all of which will be published proactively. In the double-entry bookkeeping is also essential to the use of resources. Should be addressed not only the Council members, but the entire population.
is far under-developed communication of the audit, in which the administration accountable. The audit played a far smaller role than the budget. It just should be the implementation of the budget for council and citizens of particular interest. In the interest of a regular presentation of the budget implementation to provide controlling reports to the Council and possibly the population. Also in this issue goes beyond the double-entry the previous cameralistic practice, since the future is above all the income of greater importance.
citizens usually do not act altruistically, this has been demonstrated in several studies. "Why should Citizens think and act unselfishly, where it is granted any investor to increase his individual benefit? Quite the contrary, be attached to the personal interests of the stakeholders is a key success factor for strengthening civic engagement. " Bogumil proposes incentives to encourage citizens to care for their household and to engage.
municipalities to make public its preliminary report on local news pages and make the whole household to the Internet, make it clear that the budget is not a secret plan, which belongs only to a few initiates. With its media disclosure, he is public property. The widened " the knowledge base for decision-making in the local parliaments through creative, sometimes more economical solutions that come from the population. "
publicity creates in the economy such as transparency - for administration, policy, local economy, but also for municipal supervision, neighboring communities, for clubs, associations, interest groups and media. The Federal Constitutional Court in terms of special charges noted in a guiding principle that "the Parliament and the public through full documentation of the special taxes ... a bid effective parliamentary scrutiny and democratic legitimacy of planning and decision on the financial mobilization of citizens for public services "is. This is true not only for special duties, but for all the key points of the budget.
transparency makes possible many treasurers and mayors are still afraid, because they must uncover the cards and thus are afraid to have less power to shape. But this is only one side of the coin. Because transparency can also mean "less pressure to justify" and thus relieve policy and administration. We have had the experience that transparency contributes to reduce their demands in particular societies at a realistic level. So far, well supplied
groups (eg fire) However, come under pressure to justify themselves in matters of facilities and organization. This is the element of equity into the game, which is already checked in a democracy again and again.
9th Conclusion with transparency in the budget in many ways to good government and administrative practice. We recommend:
first Budgets must be clear. You must meet the principles of financial clarity and budget accuracy and completeness.
second Households are public. The community should therefore make the offensive key data public without actually these are handled by media be. Revenue, expenses, liabilities, cash advances, priorities, trends in expenditure, disproportionate increases in energy costs, figures should be published proactively. In the double-entry bookkeeping is also essential to the use of resources. Addressees are not only the Council members, but the entire population.
third A publication on the internet creates transparency for all.
4th The locality-based call-up of residents' meetings may serve to give an account of the recent budget. In addition, basic principles and details of the current budget and the investment plans explained and discussed with the citizens.
5th The preliminary report is no Compulsory exercise, but an opportunity for the top management and the treasurer, problems, opportunities, perspectives and complex issues understandable to all employees, council members and citizens present.
6th Metrics, benchmarking and product information, explain relationships and let figures and data are more understandable.
7th Transparent budgets point to responsibilities. They promote the responsible use of human, natural, economic and financial resources and sustainable policies, because transparency also increases the need for justification for expenditure.
8th Incentive systems for citizens, associations, Business and organizations can increase the willingness to participate in budget preparation and advice.
9th Budget transparency is an effective recipe against waste and corruption. It is therefore ethically appropriate and necessary.
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the author / author: Armin King
/ article: budget transparency, contributing to the (good) Local Governance
/ author (alias): A. King / Armin Koenig / A. Koenig
