Ineffective budgeting processes within the Federal Ministry of Science and Research (FMSR) necessitated the implementation of the Budget Information System (BIS). Before the start of the project, demands for new ways of thinking, transparency, and democratisation of knowledge were identified. Five objectives were distinguished to enable a new work philosophy, which allows a high-quality outcome in one of the most sensitive areas of Austria’s society, such as tertiary education and research, i.e.: Introducing a transparent and standardised budgeting process to reach a higher planning quality; Introducing a business performance management system as a precondition for an efficient and transparent accounting; Introducing newly acquired knowledge; Introducing a basis for high quality budgeting and efficient budget planning; and Introducing a framework for the Austrian Federal Budget Reform.
This unprecedented system allows accurate and high-quality budgeting. The pioneering budget components bring about high transparency during the standardised budgeting process. This allows for a detailed representation of the ministry’s budget and traceability as the history is documented in the course of the budget planning. Additionally, the high training efforts during project runtime allowed and supported intraorganisational learning. As the BIS system is based on a standard solution of an international vendor, this groundbreaking system is transferable not only within Austria’s public sectors but also to public sectors of other European countries. The implementation excels due to its resource-saving functions as state-of-the-art technologies and methods were used to reduce expenditures during the project runtime. In-house knowledge was acquired to maintain and adapt the BIS for the future. This strengthens the autonomy of the ministry and helps to save resources in the long run. The BIS represents a state-of-the-art solution, with unprecedented functionalities in the Austrian public sector. The most important innovation of the project is the re-design of the budget planning process that ensures enhanced quality while simplifying and standardising procedures and saving time due to fewer steps in the process. A kind of zero-base budgeting allows for an annual review of the services and contributes to efficient resource distribution. The standardised and consistent budgeting process makes the derivation of performance indicators possible which helps to reach the ministry’s goals. The biggest achievement is the existence of a standardised process turning the previously complex budgeting process into a concise, decentralised and collaborative one. The budget components allow an innovative and detailed view on the budget and an outlining of gender-specific projects and their pecuniary resources. The budgets become understandable even for people unfamiliar with budget law. BIS makes an effective, efficient and outcome-oriented budget planning possible and leads to an increased self-management. By implementing a new culture of participation and an intra-organisational knowledge transfer, the self-responsibility in budgetary matters and the identification with the own pecuniary resources were established. The implementation of a cutting-edge Data Ware House as a central storage point with a planning and reporting tool allows business performance management and makes a real-time fiscal surveillance possible. The BIS easily allows adaptations in order to meet future requirements without changing the developed standardised budget planning process.
|Award category:||smart public service delivery|
|Sector:||Science, research, innovation|
|Type of activity:|
|Keywords:||Budget, planning, controlling|
|Short English description:||BIS makes an effective, efficient and outcome-oriented budget planning possible and leads to an increased self-management.|
|Organisation:||Federal Ministry of Science and Research|
|Level of government:||national level|
|Size of organisation:||>100|
|Number of people involved:||6-10|
|EU membership:||EU member|