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 implementing organisations. In any case, DEval has not yet raised any third-party funding.
The annual financial statement is examined by an auditor or auditing firm appointed by the Shareholder. The audit not only covers 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).