69. Regulation of the Federal Minister of Finance, amending the WFA Financial Impact Regulation (1. WFA-FinAV-Novelle)

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:

The WFA Financial Impacts Regulation (WFA-FinAV), BGBl. II No 490/2012, shall be amended as follows:

1. § 5 reads:

" § 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 (§ 8 and § 9) and presentation of results (§ 7 and § 10). "

2. § 7 is together with the title:

" Simplified presentation

§ 7. (1) The financial impact of regulatory projects and projects pursuant to Section 58 (2) of the BHG 2013, the measures of which shall not amount to more than EUR 1 million in expenses, reduced costs, acquisition or production costs of investments, Yields or minor amounts can be represented in a simplified way. In the case of regulatory projects, the amount limit shall be applied to the period of the current financial year and the next four financial years; in the case of projects pursuant to Section 58 (2) of the BHG 2013, the limit shall be applied to the overall duration of the project.

(2) In the case of the simplified presentation, the expenditure, cost of acquisition or production of investments and income shall be disclosed and a qualitative explanation of the financial implications, corresponding to the principles set out in Section 3 (2), shall be provided. , It is to be stated that the simplified presentation is applicable and how the cover is made. For the period of observation, the period shall apply to the limit of the amount referred to in paragraph 1. The detailed calculation of the individual positions according to § 6 (1) as well as the steps according to § 8 can be omitted.

(3) In the event of a long-term financial impact in accordance with § 9, the simplified presentation shall not be permitted. "

3. § 8 (1) reads:

" (1) For all regulatory projects and projects pursuant to Section 58 (2) of the BHG 2013, which do not fall under Section 7, it is to be determined how high the financial impact of the new measures contained in it and the more likely to be the case in return. Measures should be taken. The expenses and income and changes in assets and foreign funds shall be determined in accordance with Appendix 1 unsalted. "

§ 13 is accompanied by section heading and heading:

" 3. Section

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. In any event, internal evaluation shall be carried out if:

1.		the financial impact, as shown by the impact assessment of impact assessments, unbalances the amount of EUR 20 million in expenditure, under-expenditure, acquisition or production costs of investments, income or in the case of a reduction; the limit shall be applied in the case of regulatory projects to the period of the current financial year and the next four financial years; in the case of projects pursuant to Section 58 (2) of the BHG 2013, the limit shall be applied to the overall duration of the project; or
2.		Long-term financial implications according to § 9, or
3.		Grants under the Regulation of the Federal Minister of Finance on General Framework Directives for the granting of grants from federal funds (ARR 2014), Federal Law Gazette (BGBl). II No 208/2014. The provisions of § 44 (1) and (2) ARR 2014 shall remain unaffected.

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

5. § 14 (2) and (3) are:

(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 1 million in expenditure, reduced expenditure, acquisition or production costs of investments, income or reduced income within the current financial year and the next four financial years, a simplified presentation 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 1 million in expenditure, reduced expenditure, acquisition or production costs of investments, income or reduced income within the current financial year and the next four financial years, a simplified presentation may be made in accordance with § 7.

6. The following paragraph 3 is added to § 15:

" (3) § 5, § 7, § 8 (1), § 13 and § 14 (2) and (3), annexes 1 to 3 in the version of the BGBl Regulation. II No. 69/2015 will enter into force with 1 April 2015. "

7. In Appendix 1 the following sequence is deleted:

" 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 labour-related operational expenditure is to be set at 35%;
-	are the investment type and date of investment and the acquisition and/or purchase date, Manufacturing costs (price incl. all commissioning costs);
-	further expenses and income shall be indicated by their name and the total cost of the expenditure. "

8. Appendix 2 is:

" Appendix 2

The following values shall be used for the valorisation of personnel costs:

Valorisation of personnel costs
Year	2014	2015	2016		2017	2018	> 2019
Value	1.02	1.02	1.02		1.02	1.02	1.02

The following values shall be used for the calculation of the personnel costs:

Average Personnel Expense 2014
in € per year - without calculated surcharges
Performance		KLR				Performance Hours	Effort
Standard Cost Group		Label			Usage Group/Entlohnungsgruppe	per year	2014
General administration
LBVH1		VD-Higher Service 1			A1/7 -A1/9; A: DK IX	1.680	167.440
LBVH2		VD-Higher Service 2			A1/5 -A1/6; A: DK VI-VIII; PF 1/S	1.680	117.242
LBVH3		VD-Higher Service 3			A1/GL-A1/4; A: DK III-V; PF 1	1.680	95.983
LBVG1		VD-Gehob. Service 1			A2/7 -A2/8; B: DK VII; PF 2/S	1.680	83.576
LBVG2		VD-Gehob. Service 2			A2/5 -A2/6; B: DK V-VI; PF 2/1-2	1.680	74.269
LBVG3		VD-Gehob. Service 3			A2/GL-A2/4; B: DK III-IV; PF 2/3 and 3b; PF 3	1.680	66.166
LBVF0		VD-SpecialService			A3; C; P1; PF 4-PF 5	1.680	49.093
LBVS0		VD-Sonst.Services			A4-A7; D, E; P2-P5; PF 6	1.680	37.930
LVVH1		VB-VD-Höh. Service 1			v1/5-v1/7	1.680	139.700
LVVH2		VB-VD-Höh. Service 2			v1/4	1.680	93.490
LVVH3		VB-VD-Höh. Service 3			v1/1 -v1/3; a	1.680	70.658
LVVG1		VB-VD-Gehob. Service1			v2/5-v2/6	1.680	66.140
LVVG2		VB-VD-Gehob. Service 2			v2/4	1.680	58.535
LVVG3		VB-VD-Gehob. Service3			v2/1 -v2/3; b	1.680	49.538
LVVF0		VB-VD-Fachdienst			v3; c; h1, p1	1.680	41.252
LVVS0		VB-VD-Sonst.Services			v4-v5, d, e; h2-h5, p2-p5; ORGSTA	1.680	33.404
Special contracts
LVAH2		VB-A-Höh. Service 2			SV 1	1.680	109.793
LVAH3		VB-A-Höh. Service 3			SV 2	1.680	93.779
LVAG1		VB-A-Gehob. Service 1			SV 3	1.680	73.094
LVAG3		VB-A-Gehob. Service 3			SV 4, SV 5	1.680	64.631
LVAF0		VB-A-Fachdienst			SV 6, SV 7	1.680	52.774
Judges/Prosecutors
LBRH1	RS-Higher Service 1				R 3, St 3; R III, Sta III; Richter d.OGH; FG-RI, FG-STA	1.720	155.796
LBRH2	RS-Höh. Service 2				R 2, St 2; R II, Sta II; Judge d.OLG; Oberstaatsanw.	1.720	122.227
LBRH3	RS-Höh. Service 3				R 1a, R 1b, St 1; Ri I, Sta I; Judge d.BG/GH1; Public Prosecutor.	1.720	97.510
LSRH3	S-RS-Höh. Service 3				Judicial Office	1.680	40.444
Teacher
LBLH1	LS-Höh. Service 1				FI1, L1-§ 71, SI1, S1,	1.680	112.012
LBLH2	LS-Höh. Service 2				LPA, L1 Director	1.680	106.454
LBLH3	LS-Höh. Service 3				L1/remnate	1.680	92.059
LBLG1	LS-Gehob. Service 1			SI2, FI2, S2, L2A2-§ 71, L2B1-§ 71, L2A2/Director, FI2-L1, FI2-L2A2, FI2-L2A1		1.680	100.973
LBLG2	LS-Gehob. Service 2			L2A1, L2A2/remnate		1.680	78.042
LBLG3	LS-Gehob. Service 3			L2B1, L2B2		1.680	61.103
LVLH1	VB-LS-Höh. Service 1			FI1, l1-§ 71, SI1		1.680	90.964
LVLH2	VB-LS-Höh. Service 2			lpa, l1-Director		1.680	78.971
LVLH3	VB-LS-Höh. Service 3			l1 /rest		1.680	68.175
LVLG2	VB-LS-Gehob.Dienst 2			l2a1, l2a2		1.680	61.890
LVLG3	VB-LS-Gehob. Service 3			l2b1, l2b2		1.680	41.702
LVLF0	VB-LS-Fachdienst			l3		1.680	36.145
Executive Service
LBEG1	ED-Gehob. Service 1			E1/7 -E1/11; W 1		1.680	97.965
LBEG2	ED-Gehob. Service 2			E1/3 -E1/6		1.680	91.999
LBEG3	ED-Gehob. Service 3			E1/GL-E1/2		1.680	72.747
LBEF0	ED-Specialservice			E2a; W 2		1.680	67.745
LBES0	ED-Sonst.Services			E2b, E2c		1.680	55.350
LVES0	VB-ED-Sonst.Services			VB-Wachdienst, SV/Aspirant		1.680	26.392
Military Service
LBMH1	MD-Höh. Service 1			M BO 1/7-M BO 1/9; H1: DK IX		1.720	153.417
LBMH2	MD-Höh. Service 2			M BO 1/5-M BO 1/6; M ZO 1/5-M ZO 1/6; H1: DK V-VIII		1.720	123.069
LBMH3	MD-Höh. Service 3			M BO 1/GL-M BO 1/4; M ZO 1/GL-M ZO 1/4; H1: DK III-IV		1.720	99.385
LBMG1	MD-Gehob. Service 1			M BO 2/7-M BO 2/9; M ZO 2/7-M ZO 2/9; H2: DK VII-VIII		1.720	91.547
LBMG2	MD-Gehob. Service 2			M BO 2/5-M BO 2/6; M ZO 2 /5-M ZO 2/6; H2: DK V-VI		1.720	78.399
LBMG3	MD-Gehob. Service 3			M BO 2/GL-M BO 2/4; M ZO 2 /GL-M ZO 2/4; H2: DK III-IV		1.720	60.369
LBMF0	MD-Specials			M BUO 1; M ZUO 1; UO-C; UO-P1		1.720	51.536
LBMS0	MD-Sonst.Services			M BUO 2; M ZUO 2, M ZCh; UO-D; UO-P2 to UO-P3		1.720	39.176
LVMH2	VB-MD-Höh. Service 2			MD/MP/GL-MD/MP/2		1.720	115.921
LVMF0	VB-MD-Specials			VB I/UO-c, VB II/UO-p1, KIOP		1.720	41.664
LVMS0	VB-MD-Sonst.Services			VB I/UO-d u. e, VB II/UO p2-p5		1.720	55.261
Health Service
LBKG3			KD-Gehob. Service 3	K 1, K 2		1.680	63.645
LBKF0			KD Specials Service	K 3, K 4, K 5		1.680	58.488
LBKS0			KD-Sonst.Services	K 6		1.680	39.845
LVKG3			VB-KD-Gehob. Service 3	k 1, k 2		1.680	53.441
LVKF0			VB-KD-Fachdienst	k 3, k 4, k 5		1.680	53.318
LVKS0			VB-KD-Sonst. Service	k 6		1.680	42.400

Source: MIS "

9. Appendix 3 is:

" Appendix 3

Office space rents

Values for 2014

€/m²

	simple usage value	good usage value	Very good usage value
Vienna (1. Bez.)	12.0	15.1	20.2
St. Pölten	4.5	6.1	9.2
Graz-City	6.1	8.1	10.4
Linz-City	5.8	7.9	10.2
Salzburg-City	6.9	9.0	12.9
Innsbruck-City	6.8	8.9	11.4
Klagenfurt-City	5.1	6.8	9.4
Bregenz	6.4	8.6	11.0
Eisenstadt	6.0	8.8	10.8
Average	6.6	8.8	11.7
Foreign	Vienna	Vienna	Vienna

Note: Values without operating costs and sales tax

Source: Immobilien-Price mirror 2014 of the economic chamber "

Schelling