Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter
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Presentation by Monika Geppl and Stefan Kranabetter at the 10th annual meeting of the Senior Budget Officials Performance and Results Network held on 24-25 November 2014. Find more information at http://www.oecd.org/gov/budgeting
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Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter
- 1. Annual Meeting of the OECD SBO-Network on Performance and Results, November 2014 Monika GEPPL Stefan KRANABETTER Performance Budgeting in Austria Example: Secondary Education
- 2. Outline • Performance budgeting framework • Budget documents • Conclusions and next steps 2
- 3. Performance budgeting framework Max. 5 outcome objectives at least 1 Gender Global Budget 1 – 5 primary activities at least 1 Gender Detail budget Detail budget Detail budget Detail budget Detail budget Detail budget Annual Budget Statement Explanatory budget documents Budget Chapter P e r f o r m a n c e C o n t r a c t s Mission statement Detail budget Detail budget Detail budget Objectives and Activities Global Budget 1 – 5 primary activities at least 1 Gender Global Budget 1 – 5 primary activities at least 1 Gender Objectives and Activities Objectives and Activities Objectives and Activities Objectives and Activities Objectives and Activities Objectives and Activities Objectives and Activities Objectives and Activities 3
- 4. Budget structure – example • Heading - Education, Research, Arts and Culture • Budget chapter - Education and Women‘s Affairs • Global budget - Schools incl. teaching staff • Detail budgets - Primary schools, general secondary schools - Grammar schools (lower level) - Grammar schools (upper level) - Pre-vocational schools - Vocational schools - Austrian schools abroad - …. 4 in total 10 detail budgets
- 5. Annual budget statement (budget chapter) MTEF = medium term expenditure framework Cash Flow Statement Ceiling MTEF Budget 2014 Budget 2013 Actual 2012 Receipts Expenditures – fix ceiling Total expenditures Net cash balance Operating Statement Budget 2014 Budget 2013 Actual 2012 Revenues Expenses Net balance Legally binding Budget chapter: Education and Women‘s Affairs
- 6. 6 Budget chapter 30 – Education & Women’s Affairs Mission statement The Federal Ministry for Education and Women’s Affairs is responsible for shaping the framework of education policy. Improving the level of education and the equality of opportunities and gender. Furthermore the ministry is responsible for coordinating all strategies of the federal government related to gender equality. Outcome objective 1 Improving the education level of pupils Outcome objective 2 Improving the equality of opportunities and gender in the education system Outcome objective 3 Coordination of comprehensive measures for the equality between women and men, as well as further development of measures against discrimination and violence Annual outcome statement (budget chapter)
- 7. 7 Outcome objective 1 Improving the education level of pupils Annual outcome statement (budget chapter) Last available value 2009/2010: 88,5% Target value 2013/14 88,9% Indicator 1 % of 18-20 year olds who have finished upper secondary education Last available value 2010/2011: 93,2% Target value 2013/14 93,5% Indicator 2 % of pupils who still attend any form of education 1 year after mandatory schooling ends Last available value 2011/2012: 94,3% Target value 2013/14 94,4% Indicator 3 % of 5th graders who are eligible to advance to the next grade
- 8. Budget chapter at a glance 8 = financial information = performance information (outcome statement) Budget chapter: Education and Women‘s Affairs
- 9. Annual budget statement (global budget) Operating Statement Budget 2014 Budget 2013 Actual 2012 Revenues from operating activities and transfers Revenues Personnel expenses Operating expenses Transfer expenses Expenses on financial activities Expenses Net balance Cash Flow Statement Budget 2014 Budget 2013 Actual 2012 Receipts from operating activities and transfers Receipts from investment activities Receipts Personnel and operating expenditures Expenditures from transfers Expenditures from investment activities Expenditures Net cash balance Legally binding
- 10. 10 Current value 4.242 Target value 2014 5.805 945 Outcome objective 1 Improving the education level of pupils Annual output statement (global budget) Primary activity 1 Quantiative and qualitative extension of full time schooling… Current value 119.036 Target value 2014 129.036 Global budget 30.01 Governance & Services Global budget 30.02 Schools incl. teaching staff Global budget 30.03 Women‘s Affairs Indicator Number of school places at upper and lower secondary school Primary activity 2 Implementation of the „new secondary school“ with a teaching and learning culture … Indicator 1 number of classes using this model Indicator 2 Number of new learning designers in schools Current value 691 Target value 2014 945
- 11. 11 Global budget: Schools incl. teaching staff = financial information = performance information (output statement) = recommendations by the Court of Audit Global budget at a glance
- 12. Explanatory budget documents (detail budget) Detail budget 30.02.03 Pre- vocational schools Activity 1 Implementing the Goals of the QIBB-Initiative in the context of school development plans Indicator/Milestone 1 Finalization of School Development Plans (EUP) 2013/2014 Objective Ensuring a high quality, European and internationally competitive Education, that opens up private and occupational development opportunities Activity 2 Improving the opportunities for and the potential of school autonomy Indicator/Milestone 2 Information Offensive on School Autonomy and Implementation of addition Measures Budget • Personnel expenses: 1.5 Mio. € • Operating expenses: 0.2 Mio. € • Transfer expenses (to “Laender”) : 158.0 Mio. €
- 13. Detail budget at a glance 13 • Detail budget: Pre-vocational schools = financial information = performance information
- 14. Annual Federal Performance Report Ministries Performance Management Office Parliament & interested public • evaluation • statement on achievement of objectives • reporting • standardisation • quality assurance • coordination • reporting • discussion of results • political accountability 31 October 31 May 14 |
- 15. Conclusions and next steps • Discussion in Parliament - Strong focus on outcome objectives, respective activities and indicators, not on detail budgets - Debate shifts from unsystematic, input-oriented questions to a focus on priorities and strategies of ministries - All political parties refer to performance information and discuss them. - Focus on target values of indicators, not on technical/methodological details - Annual Federal Performance Report (goal attainment 2013) will be discussed in Parliament by the end of November 2014 • Evaluation of the budget reform - Done by the Ministry of Finance, involving the line ministries and the Federal Chancellery (second half of 2014) - One topic: readability and clarity of the budget documents and reports 15 |
- 16. Thank you for your attention 16 Contact: Monika Geppl Advisor on Budget Reform Austrian Federal Ministry of Finance Directorate General II - Budget and Public Finances Tel: +43 1 514 33 502051 monika.geppl@bmf.gv.at www.bmf.gv.at Stefan Kranabetter Deputy Head of the Federal Performance Management Office Austrian Federal Chancellery Directorate General III - Civil Service and Administrative Innovation Tel: +43 1 531 15 207390 stefan.kranabetter@bka.gv.at www.bka.gv.at www.oeffentlicherdienst.gv.at