Ausgabenprüfung

Ausgabenprüfung, also known as expenditure review or spending review, is a process undertaken by governments or organizations to examine their past spending and identify areas where costs can be reduced or efficiency can be improved. The primary goal is to ensure that public funds or organizational resources are used effectively and economically. This process typically involves a detailed analysis of departmental budgets, program expenditures, and operational costs.

During an Ausgabenprüfung, various methods may be employed. These can include comparing current spending with historical data, benchmarking against similar organizations or sectors, and conducting performance audits to assess the effectiveness and efficiency of specific programs. The review often considers whether the intended outcomes of expenditures are being achieved and if there are alternative, more cost-effective ways to deliver services or achieve objectives.

The outcomes of an Ausgabenprüfung can lead to a range of actions. These might include the reallocation of funds from less effective programs to more successful ones, the elimination of redundant or inefficient activities, or the renegotiation of contracts with suppliers. In some cases, it can also inform strategic decisions about future spending priorities and the overall direction of an organization or government policy. The aim is to achieve fiscal responsibility and maximize the value obtained from available resources.