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6th Meeting of the INTOSAI Working Group on Key National Indicators

6th Meeting of the INTOSAI Working Group on Key National Indicators. Austrian experiences about sustainability indicators in the field of demographic change. Content. Fiscal sustainability facing demographic changes Scope of the audit Lesson learnt. Fiscal Sustainability.

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6th Meeting of the INTOSAI Working Group on Key National Indicators

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  1. 6th Meeting of the INTOSAI Working Group on Key National Indicators Austrian experiences about sustainability indicators in the field of demographic change Elisabeth DEARING, SAI of Austria

  2. Content • Fiscal sustainability facing demographic changes • Scope of the audit • Lesson learnt Elisabeth DEARING, SAI of Austria

  3. Fiscal Sustainability • Fiscal sustainability relates to the ability of a government to assume the financial burden of its debt currently and in the future • Fiscal sustainability indicators provide a firm basis to identify the size and the main source of risks to public finance sustainability in a long-term perspective Elisabeth DEARING, SAI of Austria

  4. Sustainable Development Indicators (EU) Theme 4 - demographic changes Source: EUROSTAT 2011 Elisabeth DEARING, SAI of Austria

  5. Public pensions expenditures as additional costs of an ageing population • Austrian Federal Financial Statement 2011 • Public pensions expenditures: 25, 2 % of the total expenditures • pension expenditures for public servants 8 bn EUR • impact on fiscal sustainability Elisabeth DEARING, SAI of Austria

  6. Scope of the audit • Performance audit on the impact of legal and HRM measures on the duration of employment • covers 3 ministries (interior, justice, labour and social affairs) • around 45.000 public servants • Focus on incentives for • the organization • the individual public servant Elisabeth DEARING, SAI of Austria

  7. Audit procedure • Collection of data on all public servants* from 2008 until 2012 • Analysis of the data • Share of different forms of retirement (e.g. inability to work, at legal retirement age) • Retirement age • Differences between e.g. • police and general administration officers • men and women * including permanent civil servants and contractual staff Elisabeth DEARING, SAI of Austria

  8. Lesson learnt I • Choice of the indicators influences process and results of auditing • Technical difficulties might influence the choice of the indicators • „Employment rate of older workers“ is not productive at institutional level Elisabeth DEARING, SAI of Austria

  9. Lesson learnt II • Retirement age as starting point to bridge the gap between macroeconomic indicators and audits at institutional level • Recommendations for the ministries beyond simply „ raising the retirement age“ e.g. • Focus on „retirement because of inability to work“ (individual incentives) • Integrate financial responsibility and HRM as incentive for the organisations Elisabeth DEARING, SAI of Austria

  10. Elisabeth Dearing dearing@rechnungshof.gv.at Phone: 0043 711 71 - 8814 Elisabeth DEARING, SAI of Austria

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