1. Task Force EPSAS Governance
setting public accounting standards in Germany
with particular emphasis on the federal system
Luxembourg, 2 October 2013 1

2. Modernising public accounting systems
1999–2003: Budget reform for the municipalities; adopted by the Conference of the Ministers of the Interior of the federal states (IMK)
2010: Revision of the Budgetary Principles Act; “GPSAS”
2012: Commentary on the chart of administrative accounts (adopted)
1999 …
2003
2010
2011
2012
Municipalities:
accrual accounting mandatory in BW, BB, HE, MV, NI, NW, RP, SL, SN, ST
accrual accounting optional in BY, SH, TH
Federal states :
accrual accounting in HB, HH, HE, NW
Accrual accounting by the public sector on the basis of the German Commercial Code is possible, optional or even mandatory !

3. The “solar system” of governance in Germany
Federal Statistical Office
Committee for the standardisation of government accounting
Working group on standards for cash-based budgets
Working group on accrual accounting standards
Working group on programme budgeting standards
Court of Auditors

4. Committee for the standardisation of government accounting
Members of the committee:
Federation (Bund)
16 Federal States (Länder)
Delegates usually from the MoF
Participants without voting rights:
Court of Auditors
Federal Statistical Office
ZDL (back-office for the MoF of the Länder)
IMK (back-office for the MoI of the Länder)
Committee under section 49a of the Budgetary Principles Act
Bund BW BY BE BB HB HH HE MV NI NW RP SL SN ST SH TH
Voting aspects:
Voting rights only for members
One man, one vote !
Bund has veto right !  can and will reject proposals if harmonisation and comparability might be at risk
Regulatory aspects:
Defined in an administrative agreement between the Federation and the Länder
Meeting at least once a year
Working groups might be established

5. Interaction between the parties involved
Committee for the standardisation of government accounting
request/proposal
request/proposal
decision
decision
tasks
Bund
reports/drafts
16 Länder
3 Working groups (incl. stat. office + CoA)
input (staff, knowledge)
input (staff, knowledge)

6. The regulatory framework of governance
Budget Principles Act
Administrative agreement between the Federation and the federal states on the standardisation of government accounting
Standards for cash-based budgets
 System of classification by object
 System of classification by function
Standards for accrual accounting
 Chart of administrative Accounts including commentary
 “GPSAS”
Standards for programme budgeting
 Integrated product framework
Binding law for Bund and Länder
Agreement on scope of and procedures for the committee
Categories of standards (“old” and “modern”)
Standards as binding templates for administrative regulations; standard comes into force by adopting an individual administrative regulation

7. Thank you !