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Performance Budgeting in Austria

Performance Budgeting in Austria

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Performance Budgeting in Austria

Hannah Glatz
Advisor Budget Reform
Ministry of Finance, Austria
Performance Budgeting in Austria

Hannah Glatz
Advisor Budget Reform
Ministry of Finance, Austria

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09/26/2013

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Performance Budgeting in Austria
Hannah Glatz
 Advisor Budget ReformMinistry of Finance, Austria
May 2013
 
 Austrian Federal BudgetReform - Overview
Result-orientedmanagement of administrative units
Performance Budgeting
New budget structure:
 „lump
-
sum budgets“
  Accrual budgeting andaccounting
Budgetary discipline and planning: binding medium term expenditureframework 
Flexibility for line ministriesthrough full carry-forward of unused funds
new budget principles: outcome-orientation; efficiency; transparency; true and fair view
2
 
Tools
Intended outcomes and outputs are integral part of budget
decisions
Standardized impact assessment for draft legal acts and majorspending programs (ex ante)
Evaluation of legal acts and major spending programs (ex post)
3

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