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
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
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Debate shifts from unsystematic, input-oriented questions to a focus on priorities and strategies of ministries
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All political parties refer to performance information and discuss them.
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Focus on target values of indicators, not on technical/methodological details
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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