performance budgeting in austria by monika geppl and stefan kranabetter
DESCRIPTION
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/budgetingTRANSCRIPT
Annual Meeting of the OECD SBO-Network on Performance and Results, November 2014
Monika GEPPL Stefan KRANABETTER
Performance Budgeting in Austria Example: Secondary Education
Outline
• Performance budgeting framework
• Budget documents
• Conclusions and next steps
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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
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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 - ….
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in total 10 detail budgets
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
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Budget chapter: Education and Women‘s Affairs
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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)
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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
Budget chapter at a glance
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= financial information
= performance information (outcome statement)
Budget chapter: Education and Women‘s Affairs
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
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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
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Global budget: Schools incl. teaching staff
= financial information
= performance information (output statement)
= recommendations by the Court of Audit
Global budget at a glance
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. €
Detail budget at a glance
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• Detail budget: Pre-vocational schools
= financial information
= performance information
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
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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
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Thank you for your attention
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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 [email protected] 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 [email protected] www.bka.gv.at www.oeffentlicherdienst.gv.at