Hearing in the finance committee of the Mecklenburg-Vorpommern state parliament


The statement discusses how the Kameralistik (a method of budgeting and accounting used by German public sector entities) can be further developed in order to better represent resource consumption and how intergenerational accounting can be incorporated or reported. The statement emphasizes that before enriching cash accounting at the state level or switching to an accrual accounting system, the goals of such an endeavor should be clarified. This would involve identifying the main user groups and determining whether one of the proposed instruments is suitable for reducing a previously identified problem, or if there are other measures that can do it better and more efficiently. The statement also briefly considers the instrument of intergenerational accounting as a supplementary method that is independent of the accounting system. The statement points out some of the problems of this approach and emphasizes the importance of sensitivity analyses.

Written statement for the preparation of the public hearing of the finance committee of the Mecklenburg-Vorpommern state parliament on May 23rd, 2022 regarding potential advancements in cash and intergenerational accounting, May 2022