Gesamthaushalt

Gesamthaushalt is a term used in German-speaking public administration to denote the consolidated budget of a government entity for a fiscal year, encompassing all planned revenues and expenditures and including all organizational units and funds. It provides a comprehensive picture of the financial plan, linking policy objectives with financial resources. The concept is used particularly for municipalities, and also for states and the federal level in some contexts, though the precise legal definition and structure vary by country and jurisdiction.

It typically comprises revenue sources such as taxes, fees, state transfers, and other receipts, and expenditures across departments as well as capital investments. A Gesamthaushalt combines the laufender Haushalt (operating budget) and the Investitions- oder Vermögenshaushalt (capital or assets budget), and may also include debt management and reserves.

The preparation usually starts with the executive branch and is followed by budget deliberation and approval by the legislature. The adopted Gesamthaushalt serves as the binding financial framework for the year, with monitoring, reporting, and auditing providing oversight. In many places, legal rules require balance between revenues and expenditures or place limits on debt, embodied in budget laws or constitutional provisions (e.g., debt brake).

Differences from other budgeting concepts: A Gesamthaushalt contrasts with a departmental or single-year budget for individual units. In many municipalities, it is issued as a single consolidated document that merges separate budgets into one instrument, while still allowing transparency of distinct spending areas.