Immediately before the start of the detailed budget deliberations in the state parliament, the Bavarian Supreme Court of Auditors (ORH) spoke up with several critical questions and comments. In a current statement that the ORH sent to the state parliament and state government and which is available to the German Press Agency, he recommends, among other things, reviewing the new debt planned due to the Corona crisis. In addition, the top auditors of the Free State have expressed doubts as to whether it is really permissible to finance parts of the so-called High-Tech Agenda Plus and the Corona investment program with new loans – the ORH considers this to be “questionable”.
In order to deal with the corona pandemic, the state parliament approved a credit line of up to 20 billion euros in 2020. In the first year of the crisis, however, only part of it was needed – the rest was “taken along” first to 2021 and then to 2022. Formally, the state government’s draft budget for 2022 provides for so-called credit authorizations of 5.8 billion euros. This means that the maximum possible EUR 20 billion limit would still be met. However, the ORH now points out that the Free State took in a total of 5.1 billion euros more in taxes in 2021 than estimated in the 2021 Budget Act. Against the background of this “considerable additional tax revenue”, the Court of Auditors recommends that the state government “examine a permanent reduction in the previous total credit line of 20.0 billion euros since 2020”. The resulting amount of borrowing in 2022 should be justified to the state parliament, according to the statement.
In addition, the state government should examine and also provide substantial reasons as to whether the Corona investment program and the High-Tech Agenda Plus really “fully meet the requirements for credit financing”https://www.sueddeutsche.de/bayern/.” So far, the draft budget law for 2022 has justified all measures only in general as “measures to stabilize the economy”, says the statement. “Therefore, the ORH recommends showing in more detail what effects can be expected from the concrete measures to overcome the emergency.”
Parts of the opposition had repeatedly criticized that the state government was misusing money from the Corona special fund. Under the heading of the Corona investment program, the 2022 draft budget includes funds for the modernization of municipal and state infrastructure, for climate protection and digitization. The High-Tech Agenda and the High-Tech Agenda Plus are a technology and innovation offensive initiated by Prime Minister Markus Söder (CSU). “An exception to the debt brake is generally permissible for corona measures,” emphasizes the ORH. “Notwithstanding this, all possibilities for reducing net borrowing are to be considered, since the principles of necessity, efficiency and economy are to be observed.”