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.

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Gender BudgetingTools
The Austrian Federal Experience
6th Annual Meeting of the OECDGender Budgeting Network
Paris, September 2022
Magdalena Mandl

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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:
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Gender BudgetingTools in Austria
Gender Budgeting is implemented through two main instruments:
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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
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Macro level Micro level

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1. Performance Management Framework
incl. Gender Equality
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Performance Contracts
Source: BMKOES

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2. Regulatory Impact Assessments
incl. Gender Dimension
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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

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Overview of Gender BudgetingTools in Austria
Comparison with relevant gender budgeting tools according to
“OECD Best Practice No. 4”:
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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)

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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