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This article discusses the sequencing and pacing of the comprehensive reform of the Austrian Federal Budget, implemented in two stages, and highlights the importance of the legal framework and strategic involvement of key players.
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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 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
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
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
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