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Sequencing and Pacing of the Austrian Federal Budget Reform

Sequencing and Pacing of the Austrian Federal Budget Reform. Veronika Meszarits Advisor Budget Reform veronika.meszarits@bmf.gv.at. OECD Network on Performance and Results, Paris, 27 Oct. 2008. A comprehensive reform implemented in 2 stages.

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Sequencing and Pacing of the Austrian Federal Budget Reform

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  1. Sequencing and Pacing of the Austrian Federal Budget Reform Veronika Meszarits Advisor Budget Reform veronika.meszarits@bmf.gv.at OECD Network on Performance and Results, Paris, 27 Oct. 2008

  2. 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

  3. 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 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

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