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Performance Information
in the Budget Cycle
Roland Schneider
Federal Chancellery of Austria
Paris, November 24th 2016
The Federal Performance Management Office
2 | Performance Information in the Budget Cycle
Mission
consultancy & training
quality assurance performance reporting
conceptual framework
24.11.2016
Budget and performance structure
3 | Performance Information in the Budget Cycle
5 headings
32 budget chapters
global budgets
detail budgets
Budget structure Performance structure
mission, strategy,
outcome statement
output statement
& RIA
performance
contracts
Annual Budget
Supplements
to Annual
Budget
MTEF,
Strategy Report
24.11.2016
5 | Performance Information in the Budget Cycle 24.11.2016
Strategic
Framework
MTEF Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Budget chapter
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Recommendati
ons for budget
chapter.
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
• Support by Parliamentary
Budget Office
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministers
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Planning
Implementing
Evaluation
Budget Subcommittee
• Discusses all
performance information
reports (ex-post
evaluations of annual
budgets, ex-post
evaluations of RIA)
6 | Performance Information in the Budget Cycle 24.11.2016
Strategic
Framework
MTEF Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Budget chapter
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Recommendati
ons for budget
chapter
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
• Support by Parliamentary
Budget Office
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministry
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Planning
Ministry of Finance and Federal
Chancellery both involved in
budget planning
Inputs: MoF financial
resources and FC HR
resources
Outputs: FPMO focus on
performance information
Line ministry has to come up with
performance information (goals,
indicators, measures) that are in
line with financial allocations,
available human resources
7 | Performance Information in the Budget Cycle 24.11.2016
Strategic
Framework
MTEF Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Detail budgets
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Assessment of
budgets
proposal and
recom.
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministry
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Discussion in Parliament
Budget Committee discusses budget with responsible line
minister
Since 2013 increase in discussions based on performance
information in the budget
Increasing discussion on connection between financial
allocations and performance information (targets, measures)
Strong role for Parliamentary Budget Office in “breaking down”
and analyzing performance information for MPs
Line Ministry
• Compiles final draft proposal for budget
chapter
• Support by
Parliamentary
Budget Office
Council of Ministry
• Decision on final budget proposal
8 | Performance Information in the Budget Cycle 24.11.2016
Strategic
Framework
MTEF Ministry of
Finance
• Segmenting
expenditure limits
• Spec. Budgets for
line ministries
Federal
Chancellery
• HR resources
framework
Line Ministry
• Detail budgets
• Expenditures
• HR-resources
• Performance information
FPMO
•Quality
Assurance and
Feedback for
performance inf.
Court of Audit
•Assessment of
budgets
proposal and
recom.
Line Ministry
• Compiles final draft proposal for budget
chapter
Parliament
• Discussing all elements
of budget proposal
• Amends and enacts
budget
• Support by Parliamentary
Budget Office
MoF
• Financial
controlling
FC
• HR
controlling
Court of Audit
• Statement of
Accounts
Line Minsitry
• Ex-Post
Evaluation of
performance
information
FPMO
• Collects evaluation of performance
information
• Compiles, visualizes and publishes
information for public
• Reports to parliament
Council of Ministry
• Decision on final budget proposal
Line Ministry
• Implements
Budget
(chapters)
MOF
•Quality
Assurance for
detail budgets
Evaluation (Ex-Post)
Line Ministry evaluates
performance-information of
previous budgets
Federal Performance
Management Office collects all
ex-post evaluations from
ministries
FPMO focus on working with line
ministries, to help them increase
quality of evaluation
FPMO compiles and visualizes
this information in different
formats for public & parliament
Compiling and visualizing performance information
24.11.2016 Performance Information in the Budget Cycle 9 |
www.wirkungsmonitoring.gv.at
24.11.2016 Performance Information in the Budget Cycle 10 |
www.wirkungsmonitoring.gv.at
24.11.2016 Performance Information in the Budget Cycle 11 |
www.wirkungsmonitoring.gv.at
24.11.2016 Performance Information in the Budget Cycle 12 |
Cooperation on Impact Assessments
– All line ministries have to conduct Impact Assessments (with targets, indicators, expected socioeconomic impacts…) for proposals
– MoF and FC cooperate on ex-ante quality assessments and ex post evaluations of RIAs
Legal foundation for roles of MoF and FPMO
Beyond legal foundation:
– Vision for same goal
– Constant exchange of ideas (jour fixes)
– Cooperation (quality assessments, trainings, legal refinements of the scheme)
Not shown here
13 | Performance Information in the Budget Cycle 24.11.2016
Increasing the use of performance information in public and parliamentary discussions
– No direct link between performance information and financial resources in budget documents
Supporting the development of know-how in line ministries
Keeping up the vision and encouraging cultural change towards performance orientation
Moving forward – evaluating and adapting the system to improve efficiency, effectiveness and stakeholder focus
Looking ahead – some challenges
14 | Performance Information in the Budget Cycle 24.11.2016
Thank you
for your attention
Federal Chancellery
Unit III/9
Federal Performance Management Office Ballhausplatz 1
A-1010 Vienna
Tel: +43 1 531 15 - 207140
www.bundeskanzleramt.at
www.oeffentlicherdienst.gv.at
Roland Schneider
