Lower Saxony's State Court of Audit has raised concerns about the lack of clarity in its budget when it comes to personnel expenditures. Specifically, there's a lack of distinction between material and personnel expenses in the budgets of state companies and universities, alongside a lack of information on pay-scale personnel. This issue extends beyond state-owned entities, affecting the entire state administration.
The State Court of Audit is committed to external financial control and evaluates the efficiency and regularity of the state's budgetary and economic management. Despite operating independently from the executive, judiciary, or legislature, the State Court of Audit is critical of the current state of personnel expenditure, which accounts for over a third of the state's total expenditure.
To improve transparency, Lower Saxony could implement various best practices in public financial management, such as clear budgeting and reporting, regular audits and reviews, digitalization and open data, public disclosure, stakeholder engagement, compliance with financial regulations, and training and capacity building.
By adapting the original tone, integrating enrichment data sparingly, restructuring the paragraphs, and revising sentence structure, the rewritten article aims to present a fresh and original perspective while retaining the core information.
