Magdalena_Mandl_Gender_Budgeting_Austria.pdf
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Magdalena Mandl's presentation during 4th session of the 6th Annual Meeting of the OECD Gender Budgeting Network held on 22-23 September 2022 in Paris.
![bmf.gv.at
Introduction
• Art. 13 of the Austrian Constitution requires:
“Federation, States and Communes are to strive for the effective equality
of women and men in their budget management.”
• According to the Austrian Constitution the Austrian Federation has to
apply Gender Budgeting as an integral element of Performance
Budgeting:
Art. 51 of the Austrian Constitution states:
„In the budget management of the Federation the fundamental principles
of impact orientation, especially considering the objectives of the
effective equality of men and women, […] are to be observed.“
Gender Budgeting is enshrined in the Austrian Constitution:
2](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
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Magdalena_Mandl_Gender_Budgeting_Austria.pdf
- 1. bmf.gv.at Gender BudgetingTools The Austrian Federal Experience 6th Annual Meeting of the OECDGender Budgeting Network Paris, September 2022 Magdalena Mandl
- 2. bmf.gv.at Introduction • Art. 13 of the Austrian Constitution requires: “Federation, States and Communes are to strive for the effective equality of women and men in their budget management.” • According to the Austrian Constitution the Austrian Federation has to apply Gender Budgeting as an integral element of Performance Budgeting: Art. 51 of the Austrian Constitution states: „In the budget management of the Federation the fundamental principles of impact orientation, especially considering the objectives of the effective equality of men and women, […] are to be observed.“ Gender Budgeting is enshrined in the Austrian Constitution: 2
- 3. bmf.gv.at Gender BudgetingTools in Austria Gender Budgeting is implemented through two main instruments: 3 Gender budgeting as part of performance management Gender dimension included in Regulatory Impact Assessments (RIA) In the course of the annual budget process Ex-ante and ex-post assessments for laws, regulations and major projects 1 2 Macro level Micro level
- 4. bmf.gv.at 1. Performance Management Framework incl. Gender Equality 4 Performance Contracts Source: BMKOES
- 5. bmf.gv.at 2. Regulatory Impact Assessments incl. Gender Dimension 5 Impact Dimensions defined by Law Public Budget Equality of women and men SocialAffairs Children and youth Consumer politics Businesses Administrative burden for citizens Administrative burden for businesses Economy Environment Content of ex-ante Impact Assessments: 1. Problem analysis 2. Outcome statement 3. Output statement Xyz 4. Impact assessment 5. Planning of internal evaluation
- 6. bmf.gv.at Overview of Gender BudgetingTools in Austria Comparison with relevant gender budgeting tools according to “OECD Best Practice No. 4”: 6 Budget Formulation • Ex-ante gender impact assessments • Gender dimension in performance setting • Gender budget tagging Budget Implementation & Control • Gender dimension to evaluation or performance audit • Ex-post gender impact assessments • Gender dimension in spending review BudgetApproval • Impact assessment of the budget as a whole • Distributional assessment of tax and welfare measures by gender Source: OECD Best Practices on Gender Budgeting (2022)
- 7. bmf.gv.at Thank you for your attention! Magdalena Mandl Austrian Ministry of Finance – Budget Directorate Dept. II/BH – Budget Strategy, Spending Reviews & International magdalena.mandl@bmf.gv.at