performance budgeting in austria by monika geppl and stefan kranabetter

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Annual Meeting of the OECD SBO-Network on Performance and Results, November 2014 Monika GEPPL Stefan KRANABETTER Performance Budgeting in Austria Example: Secondary Education

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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

TRANSCRIPT

Page 1: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

Annual Meeting of the OECD SBO-Network on Performance and Results, November 2014

Monika GEPPL Stefan KRANABETTER

Performance Budgeting in Austria Example: Secondary Education

Page 2: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

Outline

• Performance budgeting framework

• Budget documents

• Conclusions and next steps

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Page 3: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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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Page 4: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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

Page 5: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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

Lega

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Budget chapter: Education and Women‘s Affairs

Page 6: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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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)

Page 7: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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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

Page 8: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

Budget chapter at a glance

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= financial information

= performance information (outcome statement)

Budget chapter: Education and Women‘s Affairs

Page 9: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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

Lega

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Page 10: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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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

Page 11: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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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

Page 12: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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. €

Page 13: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

Detail budget at a glance

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• Detail budget: Pre-vocational schools

= financial information

= performance information

Page 14: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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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Page 15: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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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Page 16: Performance Budgeting in Austria by Monika Geppl and Stefan Kranabetter

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