Introduction
                   Christina Schilhan
      Senior legal counsel in Budget Reform Task 
                             Force
       Directorate for Budget and Public Finance
          Austrian Federal Ministry of Finance
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     Austrian Budget Reform
       1.Overview of the Austrian Federal Budget 
       Reform:
            st
           1  stage since 2009
            nd
           2  stage as of 2013
       2.Budget Process
       3.Conclusion
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    Macro Fiscal Policy competences 
    in Austria
         Ministry of Finance (MoF) has macro-fiscal 
         policy competence 
          • Competences: according to the Constitution 
            and Organic Budget Law
          • Overall-coordination (of federal government 
            but also with lower levels of government)
          • Setting of the fiscal stance
          • Setting-up of federal budget and budget rules
          • Taxes and fees
          • Economic policy assessments of laws
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     Federal Budget Reform
       As MoF has the competence of organic budget law, MoF decided 
      to plan a federal budget reform.
       Primary motivation: Improved budgetary decision-making
       Addresses the following weaknesses of the current system:
                –  No binding medium-term perspective
                –  Prevailing focus on inputs
                –  Control monopoly of classic Cameralistics 
       The budget as a comprehensive steering instrument for 
      resources, outputs and outcomes
       Integrative and comprehensive approach 
       Implementation in two stages: 2009 and 2013
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     Austrian Federal Budget
     Reform - Overview
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