Information On The-Vo Of Orientation Of Effect

Original Language Title: Angaben zur Wirkungsorientierung-VO

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244. Regulation of the Minister of Finance on the presentation of the information on the orientation of effect in the federal budget draft and in the part books (information on the-VO of orientation of effect)

On the basis of § 41 para 2 of the Federal Budget Act 2013 (BHG 2013), Federal Law Gazette I no. 139/2009, as last amended by Federal Law Gazette I no. 67/2010, is prescribed:

1 section

Scope

§ 1. The regulation lays down



1. the requirements for the presentation of data for impact orientation, in particular taking into account the objective of the actual equality of women and men in the federal budget draft and in the part of issues in qualitative and quantitative terms of each outline level of the federal budget and 2 budget governing the consideration of recommendations of the Auditors and the pursuant to statements of the competent bodies.

2. section

Details of the impact orientation in the federal budget draft and in the part books

Indicative effect regarding the orientation of the effect

2. (1) all information on the orientation of effect in the federal budget have indicative character.

(2) the domestic governing bodies have in the formulation of the impact orientation for information to ensure that the orientation of the effect of the information with are implemented in the Federal Finance Act and in the case of multi-year effects with the ceilings laid down in the respective Federal Finance frame law for resources and manpower.

Definitions of terms

3. (1) defines the guiding principle the core tasks of the administrative unit or of the task area as well as the strategic direction. The mission statement serves as a common framework for the actions of all employees and staff.

(2) an efficiency target is a desired condition or a strategically formulated goal concerning the effects to be achieved short to medium-term with the available resources.

(3) a gender equality aims at a target represented at the level of the breakdown or the detailed budget, that serves the actual equality of women and men.

(4) a measure represents a parent refers to services and activities which are guaranteed or provided for their projects and projects by public administration. Individual measures must be especially from each other objectively definable.

(5) a milestone is a separable result in the course of the implementation of the actions.

(6) a measure represents a quantitatively and objectively measurable size that gives information about the degree of success of a destination or a measure.

Information about orientation effect of level of subdivision

4. (1) at the level of the breakdown are by the respective domestic governing bodies a mission statement as well as at least one to specify up to a maximum of five targeted objectives.

(2) the objectives have to cover short-to medium-term priorities of the subdivision as well as the core tasks of the household senior institution; complete coverage of the tasks the breakdown is not required. Objectives shall be indicated in accordance with Appendix 1 ("information on orientation effect of level of breakdown in the federal budget").

(3) at least one of the up to five objectives is to derive directly from the target of the actual equality of women and men. This action aims to focus in particular on external, socio-political effects. Can not effect target is to be derived directly from the gender equality goal, the goal of gender equality is possible in at least one of the objectives into account. Is also not possible, due to the structure of the subdivision so the effect may at least not opposed objectives the aim of actual gender equality. In this case, the competent domestic governing body to the interagency effect controlling authority has to provide an appropriate justification.

(4) the selection of the individual objectives is justified. In particular, the considerations which indicate a need for political action pursuant to annex 1 in the input field are "why this effect target" to specify.

(5) it is referred to in annex 1 in the input field "How will this impact objective pursued" to specify planned or implemented short - and medium-term measures, the objectives are to be achieved. These serve as the basis for the specification of measures at the level of global budgets in accordance with § 5.

(6) are listed in annex 1 in the input field "What is success?" up to a maximum of five key figures to specify at least one short - or medium-term indicating the contribution of the implementation of measures to the progress or success of the effect target. "Input indicators" are key figures that indicate a specific volume of resources used in a percentage or absolute amount and equated with the objectives may be set. Key figures related to persons are gender differentiated to indicate if they are relevant to the objective of gender equality. For each key figure is to specify method she calculated and from what data source it is.

Information about orientation effect of level of global budgets

2 ("information on the orientation of effect at the level of the global budget in the federal budget") by the respective budget executive organ are § 5 (1) per global budget annex to specify at least one up to a maximum of five measures that contribute to achieving the objectives of the subdivision. These measures have to represent the priorities of the respective global budget.

(2) measures may extend over several financial years. The milestones and key figures are set, however, annex 2 exclusively for the respective financial year. These measures can be depicted in the cost and performance accounting of the Association as benefits.

(3) in the case of each measure is referred to in annex 2 in the input field "contribution to at the effect target (s)" to lead, what effect purpose or what effect targets of the breakdown this contribution. Where is the number of the effect target or the objectives to be.

(4) for each measure is set out in annex 2 in the input field "what is success? Milestones/metrics for n + 1 "to set at least a measure or at least a milestones, so that at the end of the financial year, the actual success can be determined. When a milestone is both the result and the desired time of occurrence to set. A key figure is the desired target value to set. Input indicators (§ 4 par. 6) must be set. Key figures related to people are the target value to be achieved by gender differentiated to indicate if they are relevant to the objective of gender equality.

(5) is a measure that was already stated in the previous fiscal year at the level of the global budget continued, is set out in annex 2 in the input field "as is from the last report in accordance with § 7 effect controlling regulation" to indicate this known as is. This is first time recording a measure as a starting point of the planning to specify if figures are known, or the measure can be described already in the year n-1 with milestones.

(6) any effect target of the subdivision is at least a measure to give in at least one of its global budget.

(7) is a measure that was included in the federal budget of the preceding financial year, is no longer specified in the representational federal budget draft in the respective global budget, are so to explain the reasons for their absence. These explanations are to represent "Comment to the previous federal budget measures, which are no longer listed among the five most important measures in the present Federal Government budget proposal" as defined in annex 2 in the field and have no longer contained measures to include, and the reason to specify why they no longer appear.

Connection between details of the impact orientation in the federal budget draft and in the part books

§ 6. The information level of detail budgets in part issue-orientation of effect are to derive from the information on the orientation of effect in the federal budget draft and have to be within the meaning of the quality criterion of substantive consistency (article 8) in accordance with these. The current draft of the resource goals and performance plan of the budget-leading authority manage the detail budget to be used is as a basis for the details of the action orientation of a detailed budget.

Information about orientation effect of level of detail budgets

Section 7 (1) in part issue are set out in annex 3 ("dates for level of detail budgets in part issue-orientation of effect") level of detail budget at least one up to a maximum of five goals, as well as at least one to to represent a maximum of five measures aimed at achieving the goals of the detailed budget. These objectives have to represent the priorities of the detailed budget; a complete coverage of the areas of responsibility of the detailed budget is not required.

(2) at the level of the detailed budget, the intent not on objectives are limited, but for example also performance, quality, and process objectives can be stated.


(3) in each subdivision one is possible at least in one of the detailed budget up to a maximum of five goals from the gender equality target of subdivision or directly from the target of the actual equality of women and men to derive.

(4) measures at the level of detailed budgets are for the respective financial year. These have, unless it is appropriate to serve as a starting-point for the services shown in the cost and performance accounting of the Federal Government.

(5) in any action is set out in annex 3 in the input field "contribution to the goal / objectives" to lead, what purpose or which objectives of the detailed budget this contribution. Where is the number of the destination or destinations to specify.

(6) for each measure is set out in annex 3 in the input field "what is success? Milestones/metrics for n + 1 "to set at least a measure or at least a milestones, so that at the end of the financial year, the actual success can be determined. A key figure is the desired target value to set.

(7) is a measure that was already stated in the previous fiscal year at the level of the detail budget continued, is set out in annex 3 in the input field "as is at 31 December n-1" to indicate the known as is. This is first time recording a measure as a starting point of the planning to specify if figures are known, or the measure can be described already in the year n-1 with milestones.

(8) to any destination, at least to specify a measure is in the respective detail budget. This provision also applies to the target that was derived from the objective of the actual equality of women and men. Thus, at least a measure of gender equality in one of the detailed budgets per subdivision is to lead.

Criteria for the information on the orientation of the effect

According to sections 23 and 41 BHG 2013 are section 8 (1) all information effect orientation to be selected so that their relevance, consistency, clarity, transparency, comparability and verifiability are ensured.

(2) relevance means that essential and important claims to represent are for the respective subdivisions and the respective global budget.

(3) the consistency is guaranteed, if a substantive vote and a logical connection between the entries to the action orientation of levels of subdivision, the global and the detailed budget.

(4) the criteria of intelligibility is achieved, if the information for the interested public is clearly formulated and these are easy to understand.

(5) in order to ensure the traceability of the information on the effect of orientation, these are on the basis of the relevant legislation, the Government programme of the respective parliamentary term, by Government decisions, as well as other departmental projects to create.

(6) the comparability of data for the effect of orientation is to ensure that developments or progress can be traced over a period of several years. Especially when the effect targets and their indicators is to promote continuity.

(7) for the purposes of verifiability are milestones and key figures for the measures to be selected so that the actual objectives can objectively be measured after the end of the financial year.

Consideration of recommendations of the Court of Auditors

§ 9. The Court of Auditors can attach in the federal budget draft per global budget annex 2 in the input field 'Recommendations of the Court of Auditors' statements of recommendations from inspection reports relating to the information on the orientation of the effect. The recommendations are to provide with a byline and up to a specified date a pluck lay by the Federal Minister of finance or the Minister of finance in agreement with the Court of Auditors.

Opinions of the budget governing bodies on the recommendations of the Court of Auditors

§ 10. The respective domestic governing body can attach an excerpt from opinions that have been published in the corresponding test reports in the federal budget draft per global budget annex 2 in the input field 'Opinion of the budget executive organ to the recommendations of the Court of Auditors'. These extracts are to be provided with a reference to the source. Moreover, the domestic governing body has to inform whether and, where appropriate, ways in which the recommendations of the Court of Auditors have already been implemented or are are in implementation.

3. section

Technical implementation

§ 11. The Federal Minister of finance or the Minister of Finance has to provide a technical input option for the data the domestic governing bodies on the orientation of effect in the federal budget and in part issues (sections 4, 5 and 7) available. But, the Federal Minister of finance or the Minister of Finance has to set the maximum size of the input fields.

Entry into force and transitional provisions

Section 12 (1) is for the first time in preparation of the draft of the Federal Finance Act and its part of booklets for the financial year 2013 to apply this regulation.

(2) in establishing initial information on the orientation of the effect have the domestic governing bodies in the field "as is from the last report in accordance with section 7 effect controlling regulation" as defined in annex 2 and in the input field "actual status as at 31 December n-1" in accordance with annex 3, this is called at the first created "As is to the 31 December 2011", to specify the actual value as a starting point of the planning 2013 underlying the plan value of the draft of the federal estimates.

Fekter