Title: Sequencing and Pacing of the Austrian Federal Budget Reform
1Sequencing and Pacing of the Austrian Federal
Budget Reform
- Veronika Meszarits
- Advisor Budget Reform
- veronika.meszarits_at_bmf.gv.at
OECD Network on Performance and Results, Paris,
27 Oct. 2008
2A comprehensive reformimplemented in 2 stages
- MTEF (legally binding medium term expenditure
framework) - Full carry-forward possibilities for line
ministries without earmarking
As of 2009 macro level
As of 2013 micro level
Result-oriented management of state bodies
Performance Budgeting
New budget structure global budgeting
Accrual accounting and budgeting
3Sequencing and pacing of the reform
- Time dimension big bang 2009 2013 with
sufficient phasing-in - Conceptual dimension legal framework ? no way
back! - Strategic dimension getting key players on
board, particularly political level
OECD Network on Performance and Results, Paris,
27 Oct. 2008
4The conceptual dimension no way back
- Both stages of the Budget Reform require an
amendment of the legal framework
Necessary Legal Amendments Adoption
1st stage as of 2009
Constitution Dec. 2007 Unanimous decision
Budget Law Dec. 2007 Unanimous decision
2nd stage as of 2013
Constitution Dec. 2007 Unanimous decision
Budget Law Planned for 2010
OECD Network on Performance and Results, Paris,
27 Oct. 2008
5The strategic dimension getting key players on
board
- MoF Director(ate) General Budget Reform
driver and standard setter - Politics and Parliament
- Advisory Council Budget Reform with
parlamentarians of all political parties - Regular information/meetings MoF with Council
- Keeping the reform out of the political debate
- Court of Audit Evaluations included in budget
documents - Line Ministries Continuous involvement, pilot
projects 2011, parallel operation 2013 - ? Cultural change takes time, continuous
communication is important
OECD Network on Performance and Results, Paris,
27 Oct. 2008