Digitalisierungsprojekte in der öffentlichen Verwaltung scheitern häufiger als nötig – und nicht immer aus technischen Gründen. Das Haushaltsrecht, auf Bundesebene in der Bundeshaushaltsordnung (BHO) verankert, basiert auf Jahreszyklen, statischen Mittelzuweisungen und umfangreichen Dokumentationspflichten. Diese Logik kollidiert mit dem, was moderne IT-Projekte erfordern: iterative Planung, flexible Budgetanpassungen und enge Zusammenarbeit zwischen Fach- und Haushaltsabteilungen.
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