Sequencing and Pacing of the Austrian Federal Budget Reform

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Sequencing 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
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A 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
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Sequencing 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
4
The 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
5
The 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