Haushaltsteil

Haushaltsteil is a term used in German public budgeting to denote a specific portion of a government budget that covers a defined policy area, department, program, or project. It represents a subdivision of the overall Haushalt (budget) and is distinct from individual budget items or titles (Haushaltstitel).

A Haushaltsteil groups together appropriations for a coherent field of activity, such as education, transport, or culture. Within a Haushaltsteil are one or more budget titles (Haushaltstitel) that specify the concrete expenditures and sometimes the revenues associated with that area. The structure allows authorities to plan, monitor, and report on how funds are allocated and spent in a policy domain, while still fitting into the broader fiscal framework.

In practice, the creation and approval of a Haushaltsteil occurs within the budgeting process of a ministry or government body and is embedded in budget laws or financial plans. Parliament or a budget committee reviews and approves the allocation, and implementation is subject to financial control and auditing. Revisions or supplementary budgets can adjust a Haushaltsteil if policy needs or fiscal conditions change.

The term is commonly used in German-speaking countries such as Germany, Austria, and parts of Switzerland, particularly in federal or state budgets. It is closely related to, but distinct from, related concepts such as Haushaltstitel, Ausgabenstelle (spending unit), and Haushaltsplan.

See also: Budget, Haushaltsplan, Haushaltstitel, Ausgabenstelle, Finanzplanung.