490. Regulation of the Federal Minister of Finance on the assessment of the financial impact on public budgets in the context of the impact assessment of regulatory projects and other projects (WFA-Financial Impact-Regulation-WFA-FinAV)

Due to § 17 paragraph 4 Z 3 of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I n ° 62/2012, shall be arranged:

Section 1

General provisions

Subject matter

§ 1. This Regulation lays down the detailed procedures and the presentation of the assessment of the financial impact of regulatory projects and of projects of exceptional financial significance in accordance with Section 58 (2) of the BHG 2013.

Scope

§ 2. Budgetary management bodies, in whose scope a draft of a regulatory project or a project pursuant to Section 58 (2) of the BHG 2013 are drawn up, have to estimate and present the financial implications. These include the financial implications for

1.		the Federal Government in respect of results, financing and wealth budgets for regulatory projects or projects pursuant to Section 58 (2) of the BHG 2013,
2.		Other local authorities involved in financial compensation for draft legislation according to § 4 Z 3 lit. a the Federal Chancellor's Regulation on principles of impact-oriented impact assessment (WFA-principle-WFA-GV), BGBl. II No 489/2012; and
3.		the social insurance institutions in the case of drafts for legislation according to § 4 Z 3 lit. a WFA-GV.

Objectives and principles of financial impact assessment

§ 3. (1) In assessing the financial implications, the principles of financial management are to be observed pursuant to Art. 51 (8) B-VG in conjunction with Section 2 (1) of the BHG 2013.

(2) In the case of the financial impact assessment, the principles of relevance, content consistency, comprehensibility, readability, comparability and verifiability shall be observed.

Definitions

§ 4. For this Regulation, the definitions of the WFA-GV and the following authoritative provisions are:

1.		Financial implications are the effects of a regulatory project or other project
a)			on the federal budget in respect of the expenses and income, the deposits and deposits, the assets and foreign funds at a given date and the full-employment equivalent, or
b)			to the budgets of other local authorities or social security institutions.
2.		Project is a one-time, cost-limited company with an initial and final date, which is made to produce a result.
3.		Financial Impact Calculator is an IT application made available by the Federal Minister of Finance or by the Federal Minister of Finance to assess the financial impact.

Section 2

Implementation of the assessment of the financial impact

§ 5. The assessment of the financial impact is to be carried out within the framework of the impact-oriented impact assessment according to § 17 paragraph 2 BHG 2013 and includes the examination (§ 6), calculation (§ § 7 to 9) and presentation of results (§ 10).

Examination of the affectedness and materiality

§ 6. (1) The budget management body shall clarify whether the regulatory or project is having financial implications. For this purpose, it is necessary to check whether the following groups of costs and earnings according to § 30 BHG 2013 as well as assets and foreign funds pursuant to § 94 (5) BHG 2013 are affected:

1.		Income groups:
a)			Income from operational management and transfers, and
b)			Financial contributions.
2.		Effort Groups:
a)			Personnel expenses,
b)			Transfer effort,
c)			Operating expenses (including works) and
d)			Financial expense.
3.		Changes in assets and foreign funds on the basis of
a)			investment activity,
b)			the financing activities and
c)			the granting and repayment of loans and advances.

(2) If a draft for a piece of legislation is connected with a financial impact, it shall always be essential and present in accordance with Section 17 (2) of the BHG 2013.

(3) In the case of a draft other legislative measure of principle, an estimate of the financial impact shall be made if it is subject to the limits of the Regulation of the Federal Minister of Finance on the preparation and Implementation of projects (including pre-charges and privileges), as well as the financial impact of other legislative measures of significant financial importance and the acquisition of holdings (previous regulation), BGBl. II No xx/2012.

(4) In the case of projects of exceptional financial importance pursuant to Section 58 (2) of the BHG 2013, an estimate of the financial consequences shall be made. The limits of the amount are to be found in the provisions of the Preliminary Regulation.

(5) expenses for the authorisation or the decision of a regulatory project, such as in particular expenses for the preparation of a draft law, the review procedure and the decision-making by the Parliament are in the estimation of the financial impact not to be taken into account.

Simplified calculation

§ 7. Regulatory projects, the measures of which do not result in more than EUR 100 000 in total expenditure and the cost of investment in a financial year, shall be Appendix 1 to be calculated. The detailed calculation of the individual positions according to § 6 (1) as well as the steps according to § 8 can be omitted.

Calculation

§ 8. (1) For all regulatory projects which are not covered by Section 7 and for all projects pursuant to Section 58 (2) of the BHG 2013, it is necessary to determine the financial impact of the new measures contained therein and, in the case of any, in the case of a counterfeit. to be quantified by previous measures. The expenses and income and changes in assets and foreign funds shall be determined in accordance with Appendix 1 Unsalted.

(2) On the basis of the calculation, the impact on the results, the financing and the financial resources shall be determined.

1.		In the earnings budget, the sum of all expenses and income per financial year per financial year is to be calculated, as well as the net result, which is the difference in the sum of the income and expenses.
2.		In the financing budget, expenditure and income are to be examined for their financial effectiveness. Non-financing expenses and income shall not be taken into account in the financing budget.
3.		In the assets budget, the changes in assets and foreign funds are to be shown.

(3) It shall then be stated in which detailed budgets the disbursements and deposits are to be deposited in the current financial year and probably in the following four financial years, and how the financial cover of the disbursements shall be given. This can be done by

1.		already budgeted disbursements,
2.		medium relayments,
3.		Withdrawal of reserves,
4.		Non-budgeted deposits
shall be explained and shall be explained in a comprehensible way. It is to be understood that the payout limits of the respective federal financial framework law are complied with in accordance with § 13 BHG 2013.

(4) The financial impact of regulatory projects shall be calculated for the current financial year and at least the next four financial years; is a project (§ 4 (2)), which can be limited by the current financial impact; the calculation shall be carried out for the overall duration of the project.

(5) The financial impact of projects in accordance with Section 58 (2) of the BHG 2013 shall be calculated for the overall duration of the project, but not more than for 30 financial years.

(6) The higher the amount of impact of a regulatory project or project in accordance with Section 58 (2) of the BHG 2013 with regard to expenses, income or cost of acquisition or production of investments, the more detailed are the To give a breakdown of the calculation and the parameters of the respective effort and asset position, and to explain the effects.

Calculation of long-term financial implications

§ 9. (1) Where a regulatory project will have a long-term financial impact on the federal budget and the associated disbursements or deposits, at least in a financial year after the fourth financial year

1.		the share of 10 vH of the payout ceiling provided for in the case of the respective breakdown in the Federal Financial Framework Act, which was last mentioned in the Federal Financial Framework Act, or
2.		20 million euros
the financial impact for the next 30 financial years is likely to be calculated. The Z 1 applies to all subdivisions of the Federal Finance Act, with the exception of the subdivision "Public charges"; in this case, only the Z 2 is to be applied. If the following year is representative of the fourth financial year, this information shall be sufficient. If this is not the case, the impact on the financing budget per year shall be indicated. Where appropriate, the development can be set out in the form of scenarios.

(2) It is understandable, in agreement with the Federal Minister of Finance or the Federal Minister of Finance, to explain how the regulatory project has an impact on public debt.

Result Style

§ 10. The assessment of the financial impact shall be presented and explained in the context of the impact assessment carried out in its own section entitled 'Financial impact on public budgets'. The details of the calculations pursuant to Section 8 (5) shall be annexed.

Date of implementation

§ 11. (1) For the time and expiry of the estimation of the financial consequences, draft regulations of the federal government § 9 WFA-GV and for projects according to § 58 para. 2 BHG 2013 and for other legislative measures of principle type of significant financial importance in accordance with § 16 paragraph 2 of the German Federal HG Act 2013 § 10 WFA-GV.

(2) The Federal Minister of Finance, or the Federal Minister of Finance, examines the quality, plausibility and completeness of the estimates and takes a timely position.

Application of methodological tools

§ 12. The Federal Minister of Finance or the Federal Minister of Finance provides an instrument (financial impact calculator) as well as a handbook for the assessment of the financial implications. The instrument shall be used for the implementation and presentation of the estimates of financial implications.

Section 3

Internal evaluation

§ 13. (1) In the case of an internal evaluation according to § 11 of the WFA-GV, the actual financial impact of regulatory projects and projects pursuant to Section 58 (2) of the BHG 2013 shall be determined and with the assumptions of the estimation of the financial impact in the Impact-oriented impact assessment.

(2) § 11 WFA-GV shall apply for the time and the implementation of the internal evaluation of the financial implications. Significant deviations from the amounts calculated in the impact-oriented impact assessment are to be presented for each group of costs and earnings.

Section 4

Assessment of the financial impact of local authorities involved in financial compensation

§ 14. (1) The provisions of this section shall be used for the calculation and presentation of the financial implications of regulatory projects in accordance with the provisions of Articles 1 and 6 of the Agreement between the Federal Government, the Länder and the municipalities on a Consultation mechanism and a future Stability Pact for local authorities, BGBl. I No 35/1999.

(2) In the case of local authorities, the calculation of which is carried out in a result and financing budget, the calculation shall be carried out in accordance with Article 8 (1), (2), (4) and (6). In the event that the financial impact is less than EUR 100 000 in total expenditure and the cost of investment in a financial year, a simplified calculation may be made in accordance with § 7.

(3) In the case of local authorities, which are financed by means of a camerical budget and therefore not subject to a result and financing budget, the calculation shall be carried out in a similar manner to the procedure laid down in Article 8 (1), (4) and (6), with the first of these being: the cost-effects are calculated and based on the revenue and expenditure related to it. In the event that the financial impact is less than EUR 100 000 in total expenditure and the cost of investment in a financial year, a simplified calculation may be made in accordance with § 7.

(4) The personnel costs and personnel costs shall be determined by the Federal Government and the Länder in accordance with the values set by the Federal Minister of Finance or the Federal Minister of Finance for representative pay and use groups of the Federal Government in accordance with Appendix 2 , where a country can use national values for the calculation of the personnel costs and personnel costs of one's own country and its municipalities.

(5) The financial impact shall be presented with the aid of the financial impact calculator. If a country does not apply the financial impact calculator, a presentation of the financial impact of the financial impact calculator shall be made in the same way as the financial impact calculator.

Section 5

Final provisions

§ 15. (1) This Regulation shall enter into force 1. Jänner 2013 in force.

(2) With the entry into force of this Regulation, the Regulation of the Federal Minister of Finance concerning guidelines for the identification and presentation of the financial implications of new legislative measures, BGBl. II No 50/1999, except for force.

Fekter

Appendix 1

Simplified calculation according to § 7

In principle, the definitions and calculation formulae of the collection and earnings groups and of the assets and foreign funds shall be used in accordance with the calculation in accordance with § 8. For the simplified calculation

-the staff costs shall be indicated by specifying the full-employment equivalent;

-the employment-related operational expenditure is to be set at 35%;

-in the case of investments, the investment type and date, as well as the acquisition and/or purchase date, Manufacturing costs (price incl. all commissioning costs);

-other expenses and income are to be indicated with their name and the total cost of the expenditure.

Calculation according to § 8

Personnel expenses

The determination of the average staffing effort in accordance with Appendix 2 the following positions have been taken in particular:

1.		Covers and benefits in kind for the federal staff,
2.		Benefits to the General Social Security,
3.		social benefits, provided that they have a basis in service and remuneration law,
4.		Secondary charges,
5.		Grants after termination of service,
6.		Doping and liquidation of provisions for jubilee grants and removals and
7.		Performance premiums.

Do not count on personnel expenses

1.		Cash benefits based on training conditions (e.g. administrative internships) and teaching conditions until the end of the obligation to continue to use,
2.		Average uses according to the travel fee rule 1955, BGBl. No 133/1955,
3.		other charges and
4.		Advance.

For the calculation of staff costs, the values for the average staff expenditure shall be determined in accordance with Appendix 2 if there are no more accurate values. The data are updated annually by the Federal Ministry of Finance and published in the Federal Law Gazans II. In the case of calculations according to Z 1 (activity steps, case number and time) and Z 2 (performance and full-employment equivalent), it is necessary to indicate in which organizational unit the personnel costs are involved. The calculation is carried out either

1.		by detailed analysis of the individual activity steps and indication of case number and time (days/hours/minutes): Labor Cost = Case Number Time spent per type of activity/performance of average personnel costs per unit of use/pay group per unit of time).
		number of full-time equivalents = time spent/average time spent per full-employment equivalent; or
2.		by indicating the performance and the full-employment equivalent necessary for that purpose:
		Staff expenditure = number of full-employment equivalent per output of average personnel costs per use/pay group; or
3.		By effort per employee/employee:
		Personnel expenses = number of cases personnel costs per employee/employee

Operational expenditure

The operating expenses are divided into the work-related operational expenses and the other operational expenses.

Job-related operational expenditure

In principle, it is necessary to calculate the labour-related operational expenses with a breakdown of 35% on the personnel costs. This includes current administrative expenses of 15%-expenditure on a common office work place (rent, depreciation on office equipment, etc.) and administrative overhead costs with 20%. If more detailed information is available on the expected material costs, they should be used. If, in particular, rents are calculated separately, the impact on the job-related operational expenditure is to be reduced by 3%.

The calculation shall be based on the following formula:

Job-related operating expenses = personnel costs 0.35

Other operational expenditure

Other operational expenses, which are not counted as current administrative expenses and administrative overhead costs for a typical office workplace, such as, for example, special material costs, maintenance, are separately calculated. Special education and training measures, expenses or allowances, or those exceeding the current administrative costs and administrative overhead. For the calculation of rents, the values apparent in Appendix 3 can be used per square meter. The data are updated annually by the Federal Ministry of Finance and published in the Federal Law Gazans II. The reference variables on which the calculation is based are to be described in a comprehensible way.

The calculation shall be based on the following formula:

Other operating expenses = quantity Price

of which works

Although works are part of the operating expenses, they are to be calculated and presented separately from the operating expenses. Works are expenses for concrete outside services, which are the content of contractual relationships with third parties. This includes, among other things, charges for the services of personal services, legal and consulting expenses, IT outlay and other services. Typical work services are external studies or consulting services. The underlying reference quantities, such as power units or daily rates, are to be described in a comprehensible manner.

The calculation shall be based on the following formula:

Work Services = Quantity Price

Transfer Cost

Transfers are to be understood as outflows from transactions without direct exchange of services. The transfer effort includes:

1.		Transfers to public bodies and legal entities
2.		Transfers to foreign bodies and legal entities
3.		Transfers to private households
4.		Transfers to enterprises
5.		Other transfers

In addition to specifying the recipient of the transfer performance, a description of the recipient shall be indicated. If this is a large transfer performance, it is to be segmented into several receiver groups.

The calculation shall be based on the following formula:

Transfer effort = number of recipients per recipient group amount of transfer power

Investments and corresponding depreciation and amortisation of property, plant and equipment and intangible assets

In the calculation, the following information shall be collected:

1.		Name of the asset
2.		Categorisation of the investment (investment type; this will determine the useful life)
3.		Quantity
4.		Purchase date and/or date of sale
5.		Acquisition and/or Manufacturing costs (price incl. of all commissioning costs) or Selling price
6.		Payment Profile

Acquisition costs are composed of the costs of the acquisition, such as e.g. Purchase price including import duties, transport costs, settlement costs, as well as non-refundable sales taxes less purchase cost reductions, such as discounts, discounts and, where applicable, foreign currency differences. Production costs include all costs related to the production of an asset, its extension or any substantial changes beyond its original state. Maintenance costs do not count at the cost of production.

The depreciation of material and intangible assets shall be carried out in a linear manner by means of the ordinary use durations laid down in a uniform manner for the Federal Government. The depreciation is to be calculated on a monthly basis. The depreciation shall be shown as an operating expenditure and shall be calculated as follows:

Annual depreciation = acquisition and manufacturing costs/normal useful life.

Financial expense

The financial effort shall include:

		Expenditure on interest
			from financial debt,
			from currency exchange contracts and other derivative financial instruments, and
			from financial liabilities to cash balances and amortization of financial assets,
		losses arising from the demise of financial assets,
		Expenses arising from the valuation of participations and
		other financial expenses.

In addition, the financial effort includes the

		Expenditure arising from the granting and borrowing of loans and
		Expenses incurred in connection with participations.

Income from operational management and transfers

The following income shall be added:

-	Taxes-gross: taxes on income and wealth, taxes on consumption and traffic, fees, federal taxes and other charges
-	Income-related income: Contributions to unemployment insurance, contributions to the Family Burden Balancing Fund (FLAF)
-	Ex-credit transfers: FAG, EU contribution, funds, etc., transfers to local authorities, supranational and intergovernmental transfers, health and social transfers, transfers to funds
-	Income from economic activity: Remuneration, income from rents, proceeds from the utilization of public rights, income from the supply and sale of material, income from benefits, other operating income
-	Income from fees and fees
-	Income from transfers:
		Proceeds from transfers of public bodies and entities,
		Income from transfers of foreign bodies and entities,
		Income from transfers of undertakings,
		Income from transfers of private households and non-profit-making bodies,
		Income from transfers within the federal government
-	Other income: fines, activations of own services, stock increases in short-term assets, rebates of assets, income from currency differences, proceeds from the demise of property, plant and equipment, income from social contributions, income from the Resolution of provisions, other income

The calculation shall be based on the following formula:

Income from operational management and transfers = quantity average yield

Financial Contracts

Financial income shall comprise income from interest, income from interest from currency exchange contracts and other derivative financial instruments, dividends and similar profit distributions, special dividends, income from the demise of financial assets, Income from the valuation of participations and other financial returns.