Outline 
      • Overview budget reform 
      • Performance budgeting framework 
      • Gender budgeting
      • Example: Education 
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      Austrian federal budget 
      reform 
      •  Primary motivation: Improved budgetary decision-making
      •  Addresses the following weaknesses of the former 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 & outcomes
      •  Implementation in two stages: 2009 and 2013
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       Overview 1st and 2nd stage
       of the budget reform 
           2
            00                 Budgetary discipline and planning:
         2     9                  binding Medium-Term Expenditure 
          0
            1
             3                Framework (MTEF) & strategy report
       4 key elements                                   Flexibility for line ministries 
              Result-oriented                          through full carry-forward 
              management of                            possibilities without 
            administrative units                       earmarking
                                      Performance 
                                     Budgeting incl. 
                                   gender budgeting
                New budget                                Accrual budgeting 
                structure:                                  and accounting
            „lump-sum budgets“
       new budget principles: outcome-orientation; efficiency; transparency; true and 
                                            fair view
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       Budget planning process
       •  forecasts on a                                               •  top-down MoF 
          quarterly basis                                                 targets
       •  by an                                                        •  budget 
          independent                                                     negotiations
          research                                                     •  passed by 
          institute                                                       Parliament in 
                                                                          May*
       •  budget                                                      • annual budget 
          controlling                                                   implementing 
       •  in-year reporting                                             MTEF
       •  new                                                         • budget speech in 
          laws/projects                                                 October
       •  shifting of funds                                           • passed by 
       •  reserves                                                      Parliament before 
                                                                        end of year
       * Amendment in 2017: alignment of the planning processes in autumn (MTEF and annual budget)
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       New budget structure 
                                       sgnid ae H          MTEF: 5 Headings
                                     teg du B latoT
                                     sretpah C tegdu B      ~ 30
                                                            ~70 global resource frameworks 
        enacted by Parliament          stegd uB labol G     instead of more than 1000 
                                                            appropriation line items
        binding within public          stegd uB liateD       ~ 250; shown in the budget
        administration
                                                                  flexible steering tool, 
                                      gnitnuo  ccA tsoC           easily adaptable to specific 
                                                                  requirements
           Transparent budget structure as a prerequisite for other reform elements
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