The Performance Budgeting Working Group held a one-day workshop examine performance budgeting in Austria with the Austrian Ministry of Finance and the Federal Chancellery of Austria. Austria has undergone through performance budgeting reforms and have presented to BCOP on their experiences in 2013. Thus, this was an opportunity for BCOP countries to get an update on Austrian performance budgeting reforms and to learn lessons related to the use of performance indicators in the budget decision making. Draft OECD Best Practice for Performance Budgeting highlighted several aspects of Austrian experience. Some of the topics of interest of Working Group members included: roles of Ministry of Finance and line Ministries in setting and tracking performance indicators, actual usage of performance information in decision making and budget allocations, linkages between strategic planning and budgeting through performance information (including at highest government level), and connections with subnational government levels.
