The financial management is that part of the state administration that is responsible for the procurement, management and use of public funds. In Germany, financial management includes federal and state financial authorities. The structure of the financial administration is regulated in the Financial Administration Act (FVG).
The federal government administers the customs duties, the excise taxes including the EU duties (levies). The other taxes are administered by the tax authorities of the federal states (Art. 108 GG). The real taxes are administered by the provincial administrations and the municipalities entitled to levy. The supreme authorities assume the management function of the financial administration.
At the federal level, this is the Federal Minister of Finance (Federal Ministry of Finance) and at the state level, it is the state finance ministers or senators (§§ 1 and 2 FVG). The middle authorities are the regional finance directors (OFD). They also have the function of federal and state authorities.
The local authorities at the federal level are the main customs offices, customs investigation offices, federal property offices and federal forest offices; at the state level, the tax offices (§§ 12-17 FVG). The higher federal authorities are the Federal Debt Administration, the Federal Monopoly Administration for Spirits, the Federal Office of Finance and the Federal Financial Supervisory Authority.