Brieskow-Finkenheerd: 2026 Budget Plan – Deficit, Fees, and Structural Challenges

2026 Budget Plan: A Year in Deficit

The 2026 budget plan for the Amt Brieskow-Finkenheerd has been adopted after several discussions and adjustments. A central result: The Amt expects a deficit of €947,500. This deficit occurs despite high revenues of €5,013,600 and expenses of €5,961,100. At the same time, the financial budget deficit is also significant at €861,600.

This budget problem has several causes. Personnel costs are continuously increasing, and depreciation on assets remains high. In addition, state allocations are decreasing by 11.75 % compared to 2025. This development clearly shows that the financial stability of the Amt is under scrutiny.

Fees and Funding Sources: Increasing Pressure on the Municipalities

A decisive role in financial planning is played by the Amt fee. For 2026, a fee rate of 38 % has been set. This rate remains stable compared to the previous year, but in relation to the rising costs for the municipalities such as Brieskow, Finkenheerd and others, it is continuously increasing.

The Amt fee, among other things, covers the funding of primary schools, which have been included in this fee since 2023. In addition, district fees are continuously increasing, which raises the pressure on municipal financial planning. The state allocations, which have increased in previous years, are now slowing down – another reason for the budget difficulties.

Budget-Relevant Regulations: Transparency and Control

The Amt's budget is subject to clear legal regulations. A supplementary budget is required for amounts exceeding €1,200,000. Deviations from the budget exceeding €25,000 must be presented in detail. These regulations serve transparency and ensure that financial decisions remain traceable.

Investments exceeding €25,000 must also be listed individually in the financial budget. These provisions are important to ensure traceability and planning security. In addition, deviations exceeding €10,000 require the approval of the municipal council – an additional control layer that promotes greater accountability.

Long-Term Planning: Rising Personnel Costs and Decreasing Depreciation

In the medium-term financial planning up to 2029, it becomes clear that personnel costs will rise to €3,204,400 by 2029. This reflects the demographic change and the increasing personnel demand in the administration. At the same time, depreciation on assets will decrease to €390,000 by 2029. This shows that investments in real estate and equipment are being amortized in the long term – another factor that increases the financial burden.

Investments and Construction Projects: A Priority in Planning

Despite the budget problems, the Amt is planning investments in 2026. For example, the construction of a warehouse (€259,103.58), the expansion of the vehicle fleet (€1,005,000), and investments in IT systems (€35,000) are planned. The renovation of the administrative building and fire protection measures (€9,900) are also funded.

These measures are necessary to ensure the infrastructure and technical equipment. However, they also require long-term planning, as they can affect the financial situation in the coming years.

Outlook: How Can the Financial Situation Be Stabilized?

The current financial development of the Amt Brieskow-Finkenheerd clearly shows that structural adjustments are necessary. The increasing fees, the decline in state allocations, and the rising personnel costs require a new financial strategy.

In the future, the Amt may have to look for alternative funding sources, for example through stronger cooperation with neighboring municipalities or through state funding programs. At the same time, it would be important to plan investments carefully and set priorities to reduce the deficit in the long term.

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