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
• MTEF (legally binding medium
term expenditure framework)
Result-oriented
management of
state bodies
• Full carry-forward possibilities
for line ministries
without earmarking
Performance
Budgeting
New budget
structure: „global
budgeting“
Accrual
accounting and
budgeting
2
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
3
The conceptual dimension –
“no way back”
• Both stages of the Budget Reform require an
amendment of the legal framework
Necessary Legal Amendments
Adoption
1st stage as of 2009
Constitution
Dec. 2007: Unanimous decision
Budget Law
Dec. 2007: Unanimous decision
2nd stage as of 2013
Constitution
Budget Law
Dec. 2007: Unanimous decision
Planned for 2010
OECD Network on Performance and Results, Paris, 27 Oct. 2008
4
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
5