This presentation was made by Roland Schneider, Austria,, at the 12th Annual Meeting on Performance and Results held at the OECD, Paris, on 24-25 November 2016

1. Performance Information
in the Budget Cycle
Roland Schneider
Federal Chancellery of Austria
Roland.Schneider@bka.gv.at
Paris, November 24th 2016

2. The Federal Performance Management Office
2 |Performance Information in the Budget Cycle
Mission
consultancy &
training
quality assurance
performance
reporting
conceptual
framework
24.11.2016

3. Budget and performance structure
3 |Performance Information in the Budget Cycle
5 headings
32 budget chapters
global budgets
detail budgets
Budget structure Performance structure
mission, strategy,
outcome statement
output statement
& RIA
performance
contracts
Annual Budget
Supplements
to Annual
Budget
MTEF,
Strategy Report
24.11.2016

4. 5 |Performance Information in the Budget Cycle24.11.2016
Strategic
Framework
MTEF
Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Budget chapter
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Recommendati
ons for budget
chapter.
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
• Support by Parliamentary
Budget Office
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministers
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Planning
Implementing
Evaluation
Budget Subcommittee
• Discusses all
performance information
reports (ex-post
evaluations of annual
budgets, ex-post
evaluations of RIA)

5. 6 |Performance Information in the Budget Cycle24.11.2016
Strategic
Framework
MTEF
Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Budget chapter
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Recommendati
ons for budget
chapter
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
• Support by Parliamentary
Budget Office
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministry
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Planning
 Ministry of Finance and Federal
Chancellery both involved in
budget planning
 Inputs: MoF financial
resources and FC HR
resources
 Outputs: FPMO focus on
performance information
 Line ministry has to come up with
performance information (goals,
indicators, measures) that are in
line with financial allocations,
available human resources

6. 7 |Performance Information in the Budget Cycle24.11.2016
Strategic
Framework
MTEF
Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Detail budgets
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Assessment of
budgets
proposal and
recom.
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministry
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Discussion in Parliament
 Budget Committee discusses budget with responsible line
minister
 Since 2013 increase in discussions based on performance
information in the budget
 Increasing discussion on connection between financial
allocations and performance information (targets, measures)
 Strong role for Parliamentary Budget Office in “breaking down”
and analyzing performance information for MPs
Line Ministry
• Compiles final draft proposal for budget
chapter
• Support by
Parliamentary
Budget Office
Council of Ministry
• Decision on final budget proposal

7. 8 |Performance Information in the Budget Cycle24.11.2016
Strategic
Framework
MTEF
Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Detail budgets
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Assessment of
budgets
proposal and
recom.
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
• Support by Parliamentary
Budget Office
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministry
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Evaluation (Ex-Post)
 Line Ministry evaluates
performance-information of
previous budgets
 Federal Performance
Management Office collects all
ex-post evaluations from
ministries
 FPMO focus on working with line
ministries, to help them increase
quality of evaluation
 FPMO compiles and visualizes
this information in different
formats for public & parliament

8. Compiling and visualizing performance information
24.11.2016 Performance Information in the Budget Cycle 9 |

9. www.wirkungsmonitoring.gv.at
24.11.2016 Performance Information in the Budget Cycle 10 |

10. www.wirkungsmonitoring.gv.at
24.11.2016 Performance Information in the Budget Cycle 11 |

11. www.wirkungsmonitoring.gv.at
24.11.2016 Performance Information in the Budget Cycle 12 |

12.  Cooperation on Impact Assessments
– All line ministries have to conduct Impact Assessments (with
targets, indicators, expected socioeconomic impacts…) for
proposals
– MoF and FC cooperate on ex-ante quality assessments and
ex post evaluations of RIAs
 Legal foundation for roles of MoF and FPMO
 Beyond legal foundation:
– Vision for same goal
– Constant exchange of ideas (jour fixes)
– Cooperation (quality assessments, trainings, legal
refinements of the scheme)
Not shown here
13 |Performance Information in the Budget Cycle24.11.2016

13.  Increasing the use of performance information in
public and parliamentary discussions
– No direct link between performance information and financial
resources in budget documents
 Supporting the development of know-how in line
ministries
 Keeping up the vision and encouraging cultural
change towards performance orientation
 Moving forward – evaluating and adapting the system
to improve efficiency, effectiveness and stakeholder
focus
Looking ahead – some challenges
14 |Performance Information in the Budget Cycle24.11.2016

14. Thank you
for your attention
Federal Chancellery
Unit III/9
Federal Performance Management Office
Ballhausplatz 1
A-1010 Vienna
Tel: +43 1 531 15 - 207140
www.bundeskanzleramt.at
www.oeffentlicherdienst.gv.at
Roland Schneider
Roland.Schneider@bka.gv.at