Haushaltsplan

Haushaltsplan is a German term for a document that outlines expected income and planned expenditures over a defined period, usually a fiscal year. It is used in private households as well as in public administrations in German-speaking countries. In public administration, the Haushaltsplan is the formal budget of a government body—such as a municipality, district, or state—and serves as the basis for resource allocation and financial control.

It lists revenue sources (tax receipts, transfers from higher levels, fees and charges) and planned expenditures grouped by department or programme. The plan may include multi-year projections, debt management considerations, and performance indicators or efficiency measures. For households, a Haushaltsplan translates aspirations into concrete spending limits and savings targets.

The budget process typically follows stages of preparation by executive authorities, approval by a legislative body, execution during the year, and ongoing monitoring and reporting. In many jurisdictions, the budget is governed by legal rules and subjected to independent or parliamentary oversight. Some systems use a multi-year or two-year plan called a Doppelhaushalt to smooth spending across years.

Beyond its technical contents, the Haushaltsplan supports transparency, accountability, and strategic decision-making. In public finance it determines the level of public services and fiscal risk, while in private households it helps maintain cash flow, sustain essential spending, and reduce debt.