Shareholder, Structure and Funding

The funding needed for the organisation to perform ist institutional purpose is received in the form of institutional grants agreed by the German Bundestag in the course of its annual budget consultation and paid to DEval from the BMZ's departmental budget. These allocations are made on the basis of an annual budget plan drawn up by DEval covering the planning for all activities in its core business fields.

In principle, DEval may also perform work within the framework of its institutional purpose that is funded from third-party sources if such arrangements do not threaten the public-benefit nature of the organisation and do not give rise to any conflicts of interest. This means, in particular, that DEval may not conduct evaluations commissioned by German development cooperation implementing organisations. In any case, DEval has not yet raised any third-party funding. The management board submits to its sole shareholder, i. e. the Federal Ministry for Economic Cooperation and Development (BMZ), an annual financial statement. Moreover, the board reports twice a year on the DEval´s activities and concludes a target agreement with its shareholder. In accordance with the German Federal Public Governance Code, the management board is also required to annualy report, if this agreement has been met (check out the documents below, i. e. “DEval Corporate Governance Report”).

The annual financial statement is examined by an auditor or an auditing firm chosen in a public tender and approved by the shareholder. The audit covers not only the annual financial statement and annex and the management report, but also includes an examination under Section 53 of the Budgetary Principles Act (§ 53 HGrG). In addition, an audit performed by the BMZ checks on proper and cost-efficient use of institutional grants and conducts due diligence. DEval is also subject to inspections by Germany's Supreme Audit Institution (BRH).