Budgeting in Austria:
Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet these obligations, Austria...
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| Weitere Verfasser: | , |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet these obligations, Austria's Federal Ministry of Finance (Bundesministerium für Finanzen, BMF) set in place a comprehensive evaluation process in three parts during 2017. A first review conducted by the IMF focused on fiscal transparency. This second review, carried out by the OECD, covers budgetary management, performance budgeting and related issues. A third review by the Alpen- Adria University is focused on the financial management and reporting system including accrual accounting; as well as preparation of a synthesis report drawing upon the three stand-alone studies. The external evaluation exercises come after an internal evaluation conducted by the BMF which has considered several of these topics; some reforms have already been implemented, or are now underway, on foot of that internal review. JEL codes: H50, H61, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals financial reporting |
| Beschreibung: | 1 Online-Ressource (80 p.) 21 x 28cm. |
| DOI: | 10.1787/budget-18-5j8l804wg0kf |
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| 520 | |a Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet these obligations, Austria's Federal Ministry of Finance (Bundesministerium für Finanzen, BMF) set in place a comprehensive evaluation process in three parts during 2017. A first review conducted by the IMF focused on fiscal transparency. This second review, carried out by the OECD, covers budgetary management, performance budgeting and related issues. A third review by the Alpen- Adria University is focused on the financial management and reporting system including accrual accounting; as well as preparation of a synthesis report drawing upon the three stand-alone studies. The external evaluation exercises come after an internal evaluation conducted by the BMF which has considered several of these topics; some reforms have already been implemented, or are now underway, on foot of that internal review. JEL codes: H50, H61, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals financial reporting | ||
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| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/budget-18-5j8l804wg0kf |
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| indexdate | 2024-07-16T15:07:34Z |
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| spelling | Downes, Ronnie VerfasserIn aut Budgeting in Austria Ronnie, Downes, Lisa, von Trapp and Juliane, Jansen Paris OECD Publishing 2018 1 Online-Ressource (80 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet these obligations, Austria's Federal Ministry of Finance (Bundesministerium für Finanzen, BMF) set in place a comprehensive evaluation process in three parts during 2017. A first review conducted by the IMF focused on fiscal transparency. This second review, carried out by the OECD, covers budgetary management, performance budgeting and related issues. A third review by the Alpen- Adria University is focused on the financial management and reporting system including accrual accounting; as well as preparation of a synthesis report drawing upon the three stand-alone studies. The external evaluation exercises come after an internal evaluation conducted by the BMF which has considered several of these topics; some reforms have already been implemented, or are now underway, on foot of that internal review. JEL codes: H50, H61, H83 Keywords: Budget reforms, performance, impact assessment, financial management, transparency, cash and accruals financial reporting Finance and Investment Governance Economics Austria von Trapp, Lisa MitwirkendeR ctb Jansen, Juliane MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 18, no. 1, p. 9-88 volume:18 year:2018 number:1 pages:9-88 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-18-5j8l804wg0kf Volltext |
| spellingShingle | Downes, Ronnie Budgeting in Austria Finance and Investment Governance Economics Austria |
| title | Budgeting in Austria |
| title_auth | Budgeting in Austria |
| title_exact_search | Budgeting in Austria |
| title_full | Budgeting in Austria Ronnie, Downes, Lisa, von Trapp and Juliane, Jansen |
| title_fullStr | Budgeting in Austria Ronnie, Downes, Lisa, von Trapp and Juliane, Jansen |
| title_full_unstemmed | Budgeting in Austria Ronnie, Downes, Lisa, von Trapp and Juliane, Jansen |
| title_short | Budgeting in Austria |
| title_sort | budgeting in austria |
| topic | Finance and Investment Governance Economics Austria |
| topic_facet | Finance and Investment Governance Economics Austria |
| url | https://doi.org/10.1787/budget-18-5j8l804wg0kf |
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