In addition to the comprehensive provision of accounting services with a minimum resource load and a consistent service level, a high-quality standard of the services offered and verifiability of the quality were ensured based on defined service agreements. Furthermore, an offer of additional service functions outside of defined core services was to be created.

The entire project’s implementation was carried out in a small, efficient project team with six leading players and the involvement of those affected. Numerous quite divergent interests from all ministries had to be reconciled. Special powers of persuasion were required to transfer those personnel resources and skills to provide the quantity and quality in the usual “accounting best form.”

Before the changeover, accounting services were provided without activity allocation. To ensure cost transparency, cost accounting was set up in the agency, and activity allocation was designed so that today appropriate allocation prices can be determined for each service based on defined allocation schemes. The customers (ministries) can thus be charged transparent and comprehensible fees in line with the services consumed.