490. Regulation of the Minister of Finance on the assessment of the financial impact on the public finances in the context of the effect-oriented impact assessment for regulatory projects and other projects (WFA-financial impact regulation WFA-FinAV)
On the basis of § 17 par. 4 Z 3 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, as last amended by Federal Law Gazette I no. 62/2012, is prescribed:
General terms and conditions
§ 1. This regulation regulates the further procedure and representation of the assessment of the financial impact of regulatory projects and projects of extraordinary financial importance in accordance with section 58 subsection 2 2013 BHG.
§ 2 Haushaltsleitende organs in their area of effect a design for a control project or a project in accordance with section 58 subsection 2 2013 is worked out BHG, have to assess the financial impact and to represent. The financial implications are of which includes for
1. the Covenant with regard to profitability, financing and capital budget control projects or projects in accordance with section 58 subsection 2 BHG 2013, 2. on the financial compensation involved other local authorities draft legislative provision pursuant to § 4 No. 3 lit. of regulation of Chancellor on principles of action-oriented assessment (WFA-principle regulation WFA-GV), Federal Law Gazette II No. 489/2012, and 3. the social security institutions on draft legislative provision pursuant to § 4 No. 3 lit. a WFA-GV.
Objectives and principles of the assessment of the financial impact
The principles of financial management in accordance with article 51 are § 3 (1) in the assessment of the financial impact 8 to observe B-VG BHG 2013 in connection with article 2, paragraph 1.
(2) in the case of the information to estimate the financial impact are the principles of relevance, content consistency, comprehensibility, the traceability, to comply with the comparability and the verifiability.
§ 4. For this regulation, the definitions of the WFA AGM are and governed by the following:
1. financial implications are the effects of regulation project or other project a) on the federal budget in terms of expenses and income, education and deposits, assets and borrowed funds to a specific date and the full employment equivalent or b) on the budgets of other authorities or the social insurance institutions.
2. project is a unique, limited in his expenses with start and end dates, will be undertaken to produce a result.
3. financial impact calculator is one of the Federal Minister of finance or by the Federal Minister for IT application provided finance to estimate the financial impact.
Assessment of the financial impact
§ 5. The assessment of the financial impact is to make BHG 2013 in the framework of the effect-oriented impact assessment pursuant to § 17 para 2 and includes the examination (article 6), calculation (§§ 7-9) and presentation of the results (article 10).
Examination of the dismay and materiality
Section 6 (1) has to clarify whether the regulation projects or projects caused financial impact the domestic governing body. To do so is to check whether the following expenditure and income groups according to § 30 BHG affected 2013 BHG 2013 as well as assets and liabilities pursuant to § 94 paragraph 5:
1. income group: a) income from administrative operations and transfers, as well as b) financial income.
2. effort groups: a) staff costs, b) transfer cost, c) operating expenses (of services) and d) financial expenses.
3. change in the assets and liabilities on the basis of a) of investment activity, b) financing activities and c) the granting and repayment of loans and advances.
(2) a financial impact associated with a design for a piece of legislation, so it is 2013 always essential pursuant to § 17 para 2 BHG and to represent.
(3) when a design for a basic type of other legislative measure is an estimate of the financial impact to carry out, if they the amount limits of the regulation of the Minister of finance about the preparation and implementation of projects (including impact and prior permission), as well as on the financial scope other legislative measures of considerable financial importance and the acquisition of shareholdings (regulation of the projects), Federal Law Gazette II No. xx/2012 more than.
(4) in the case of projects of extraordinary financial importance in accordance with section 58 subsection 2 BHG 2013 is to carry out an assessment of the financial impact. The limits of the amounts can be found the project regulation.
(5) expenses for the issuing or the decision of a regulatory project, like in particular, expenditure for the creation of a Bill, the review process and the decision-making by the Parliament are not taken into account when assessing the financial implications.
§ 7 control projects, whose Maßnahmen cause no more than 100 000 euro in total expenses and acquisition or manufacturing costs of investing in a financial year, shall be calculated in accordance with Appendix 1. The detailed calculation of the individual line items in accordance with article 6, paragraph 1, as well as the steps referred to in article 8 can be omitted.
Section 8 (1) for all system projects that fall, and BHG for all projects, in accordance with section 58 subsection 2 2013 is to determine how much the financial impact of the new measures contained therein and any in return, net income attributable to previous measures to quantify will be not under § 7. There are unsaldiert to calculate the expenses and income, and changes in assets and the borrowed funds in accordance with Appendix 1.
(2) starting from the calculation are the effects on the results to determine the financing and the capital budget.
1 in the result are the sum of all expenses and income of ever affected expenditure and income group, as well as the net result per financial year, that is the difference of the sum of the income and expenses to compute.
2. in financing budget, expenses and income on the effectiveness of their financing are to consider. No financing expenses and income are not taken into account in the financing budget.
3. in the capital budget, the changes of in assets and liabilities are to expel.
(3) then, it is to explain in what detail budgets the withdrawals and deposits be reflected in the current financial year and is expected in the next four financial years and how the financial coverage of the payouts will be. These can be
1 already estimated payments, 2. reallocating, 3. extraction of reserves, 4. not estimated deposits be guaranteed and is traceable to explain. It is understandable to explain that the payout limit of the respective Federal Finance frame law pursuant to § 13 2013 complied BHG.
(4) the financial impact of regulatory projects are for the current financial year and at least the next four financial years to calculate; is a project (§ 4 No. 2) contain, are distinguish that from the ongoing financial implications can be, the calculation for the total duration of the project to make it.
(5) that financial impact of projects in accordance with section 58 subsection 2 BHG 2013 are for the whole duration of the project, up to a maximum of 30 financial years, to calculate.
(6) the higher the moderate amount of impact of a control project or project in accordance with section 58 subsection 2 2013 with regard to expenses, income or acquisition or manufacturing costs of investments expect BHG are more detailed, to break down the details of the calculation and the parameters of the respective expenditure and income group, or asset position and explain the effects are.
Long-term financial effects
§ 9 (1) If a control project will have long-term financial implications for the federal budget to the sequence and the corresponding payouts or deposits in a financial year after the fourth financial year at least
1. the share of 10 per cent at the respective breakdown in the last made known Federal Finance frame law exceed planned payout limit or 2. 20 million euros, is to calculate how much the financial impact for the next 30 years of financial will be expected. The No. 1 applies to all subdivisions of the Federal Finance Act except the compartmentalization of "Public duties"; in this case, only the No. 2 is to apply. On the fourth financial year following year is representative, this is sufficient. This is not the case, the impact on the financial budget per year so to be specified. If necessary, the development in the form of scenarios can be demonstrated.
(2) it is in agreement with the Federal Minister of finance or the Minister of finance comprehensible to discuss how the control project affects the public debt.
Presentation of results
§ 10. The assessment of the financial impact is to represent in the framework of action-oriented assessment in a separate section "Financial impact on the public finances" and to explain. The details of the calculations in accordance with § 8, subsection 5 are to add conditioning.
Stage of implementation
§ 11 (1) for the time and the process of the assessment of the financial impact is in draft legislative provision of § 9 Federal EFC-GV and projects in accordance with section 58 subsection 2 BHG 2013 and at other legislative measures fundamental kind of considerable financial importance according to § 16 para 2 BHG 2013 article 10 to apply WFA AGM.
(2) the Federal Minister of finance or the Minister of Finance shall examine the quality, plausibility and completeness of assessments and to timely comments.
Application of methodological tools
§ 12. The Federal Minister of finance or the Minister of Finance provides an instrument (financial impact calculator) and a manual for the assessment of the financial impact. The instrument is to be used for the implementation and the appearance of the assessment of the financial impact.
11 WFA AGM are § 13 (1) internal evaluation pursuant to § 2013 to determine the actual financial impact of regulatory projects and projects in accordance with section 58 subsection 2 BHG and compare with the assumptions of the estimate of the financial impact of the effect-oriented impact assessment.
(2) the time and carrying out the internal evaluation of the financial impact of section 11 shall apply WFA AGM. Key differences compared to the amount values calculated in the effect-oriented impact assessment are to represent each expenditure and income group.
Assessment of the financial impact by local and regional authorities involved in the financial compensation
Section 14 (1) the provisions of this section are calculate and display the financial impact of control projects in accordance with the provisions of articles 1 and 6 of the agreement between the Federal, the State and the municipalities on a consultation mechanism and a future stability pact of authorities, Federal Law Gazette I no. 35/1999, to apply.
(2) in the case of authorities, their quoting is done, in a result - and financing budget, the calculation referred to in article 8, paragraph 1, 2, 4 and 6 is made. In the event that the financial impact will cause less than 100 000 euros in total expenses and acquisition or manufacturing costs of investing in a financial year, a simplified calculation in accordance with § 7 can be selected.
(3) in the case of authorities, their quoting in the ways of measuring budgets and therefore do not have a result - and financing budget is done, the calculations are performed analog to the procedure referred to in article 8, paragraph 1, 4 and 6, are first calculated the cost moderate effects and based that thus derives from the revenue and expenditure relating. In the event that the financial impact will cause less than 100 000 euros in total expenses and acquisition or manufacturing costs of investing in a financial year, a simplified calculation in accordance with § 7 can be selected.
(4) personnel expenses and staff costs are calculated by federal and State Governments with the values set by the Federal Minister of finance or the Minister of finance for representative salary and use groups of the Association in accordance with Appendix 2, enabling a country to use state values for the calculation of staff costs and costs of their own country and its communities.
(5) the representation of the financial impact has to be carried out with the help of the financial impact calculator. If a country doesn't apply the financial impact calculator, a the presentation of the results of the financial computer of of impact of equivalent representation of the financial impact is to make.
15. (1) this regulation with 1 January 2013 enter into force.
(2) with the entry into force of this Regulation Ordinance of the Federal Minister of finance concerning guidelines for the determination and representation of the financial impact of new law-use measures, Federal Law Gazette No. occurs II 50/1999, except force.
Simplified calculation in accordance with § 7
There are the definitions and formulas of expenditure and income groups and assets and debt according to the calculation principle according to § 8 to be based. The simplified calculation
-is personnel expenses by specifying the full workers equivalents to give
-is work-related operating expenses 35% to be;
-are to specify when investment acquisition type and date as well as the acquisition or production cost (price includes all start-up costs);
-other expenses and income with their name and the respective total expense/income to be specified.
Calculation in accordance with § 8
In particular the following positions have been calculated on the basis of the average labour costs in annex 2:
1 references together with the minor, and benefits in kind for the Federal employees, 2. services to general social security, 3. benefits, insofar as they have a basis in the service and pay legislation, 4 additional charges, 5. benefits after termination of service, 6 doping and reversal of provisions for jubilee benefits and severance payments and 7 performance bonuses.
Does not include staff costs
1. cash benefits on the basis of training conditions (E.g. Management internships) and Lehrverhältnissen up to the expiry of the period of re-use, 2. cash expenditure for the travel fees regulation 1955, BGBl. No. 133/1955, 3. other expenses and advances 4.
In the calculation of staff costs, the values for the average personnel costs in annex 2 are to be used if there are not more accurate values. The data will be updated annually by the Federal Ministry of finance and published in the Federal Law Gazette II. Calculations after Z 1 (action steps, case number and time) and no. 2 (performance and full employee equivalents) is to specify in which OU personnel expenses are incurred. The calculation is carried out either
1. detailed analysis of the individual activity steps and specifying the case number and time (days/hours/minutes): personnel expenses = case number time spent per activity step/performance average personnel costs per usage / pay group per time unit).
Number of full employees equivalents = time / average time spent per equivalent of full employment; or 2. by specifying the performance and the necessary full employees equivalents: personnel expenses average personnel costs per usage / pay group; = number of full employees equivalents per performance or 3rd according to expense per employee: personnel expenses operating expenses = case number personnel expenses per employee
Operational expenses is divided into the workplace-related operating expenses and other operating expenses.
Workplace-related operating expenses
Work-related operating expenses is generally at a premium of 35% on the personnel expenses to calculate. Ongoing administrative expenses 15% included in it – the expenses for a normal office workplaces (rent, depreciation on Office equipment, etc.) and administrative overhead costs with 20%. There are more details about the expected expenses, they are to use. In particular rents are calculated separately, the premium for the workplace-related operating expenses is to reduce 3%.
The calculation has to be made according to the following formula:
Workplace-related operating expenses personnel expenses = 0.35
Other operational expenses
To calculate separately, other operational thing expenses that do not count as ongoing administrative expenses and administrative overhead costs for a typical office job, such as for example special material expenses, maintenance, special education and training, allowances or compensations, or those who go beyond the ongoing administrative expenses and administrative overhead costs. The apparent in annex 3 values per square meter can be used in the calculation of rent. The data will be updated annually by the Federal Ministry of finance and published in the Federal Law Gazette II. The underlying calculation benchmarks are traceable to describe.
The calculation has to be made according to the following formula:
Other operating expenses = quantity price
of work performance
Services are part of operating expenses, but separated to calculate and to represent. Services are expenses for specific external services that are content of contractual relations with third parties. These include inter alia charges for personal services, legal and consulting expenses, IT as well as other services. Typical services are E.g. external studies or other advisory services. The underlying benchmarks, performance units or daily rates, are traceable to describe.
The calculation has to be made according to the following formula:
Work performance = price
Transfers outflows from transactions are no understanding of direct exchange of services. The transfer expenses include:
1 a description of the recipients/recipient is to specify transfers to public corporations and legal entities 2. transfers to foreign Governments and entities 3. transfers to private households 4. transfers to company 5 other transfers in addition to the indication of the recipient of the transfer payment. It is a large transfer performance moderate amount of, multiple recipient groups to.
The calculation has to be made according to the following formula:
Transfer cost = number of beneficiaries/recipients per amount of transfer performance of recipients
Investment and appropriate depreciation on tangible and intangible assets
When calculating the following information to collect is:
1. name 2. asset categorization invest (type of plant; is established by setting the service life) 3 lot 4. date of purchase or date of purchase 5. acquisition cost or production cost (price includes all start-up costs) or cost set sale price 6 payment profile together from the cost of the acquisition, such as purchase price, including import duties, transport costs, handling costs and non-refundable sales tax deductions and acquisition costs, such as rebates, discounts, and, where appropriate, foreign exchange differences. Manufacturing costs include all costs associated with establishing an asset, its extension or its original state beyond major changes. Conservation expenses do not count the cost.
Depreciation of tangible and intangible assets has to be linear over the ordinary useful lives set uniformly for the Federal Government. The depreciation is to calculate monthly. The depreciation is as operational expenses, and be calculated as follows:
Annual depreciation = acquisition and manufacturing costs or ordinary life.
The financial expenses include
Expenses for interest from financial debt, currency exchange agreement and other derivative financial instruments and monetary liabilities to fund strengthen and depreciation of financial assets, losses on the disposal of financial assets, expenses arising from the valuation of shareholdings and other financial expenses.
Also includes financial expenses
Expenses from the grant and the recording of loans and expenses in connection with investments.
Income from administrative operations and transfers
Following income are:
-Gave - gross: income and property taxes, consumption and transport taxes, fees, federal administration fees and taxes - tax like income: contributions to unemployment insurance, contributions to the equalisation fund (FLAF) - off money transfers: FAG, EU contribution, funds, etc., transfers to local authorities, supranational and intergovernmental transfers, transfers for health and social services, transfers of funds - income from economic activity: allowances, income from rent, income from the exploitation of public rights, income from shipments and disposal of material , Income from services, other income - income from charges and fees - revenue from transfers: income from transfers by public authorities and entities, income from transfers of foreign bodies and entities, from transfers of companies, income from transfers from households and non-profit institutions, income from transfers within the Federal Government - other income: fines, workcapitalised, stock propagation in short-term assets, impairment of assets , Income from currency translation differences, income from the disposal of fixed assets, income from social security contributions, income from the reversal of provisions, other other income which has calculation according to the following formula to be made:
Income from administrative operations and transfers yield = amount
Financial income includes income from interest income from interest from currency exchange agreement and other derivative financial instruments, dividends and similar dividends, special dividends, income from the disposal of financial fixed assets, income from the valuation of shareholdings and other financial income.