Bundeshaushaltsgesetz 2013 (BHG 2013), Bundes-Verfassungsgesetz (B-VG) Art. 51 und 121–123, Rechnungshofgesetz 1948 (RHG), Bundesvergabegesetz 2018 (BVergG 2018), HinweisgeberInnenschutzgesetz 2023

Austria's post-2013 public financial management framework is anchored in the Bundeshaushaltsgesetz 2013 (BHG 2013), which placed Austria in the OECD vanguard for accrual accounting. The BHG 2013 requires three integrated accounts (the Ergebnisrechnung, Finanzierungsrechnung, and Vermögensrechnung) under full doppische Buchführung (double-entry accrual), capturing pension provisions and contingent liabilities on the balance sheet. The Bundesfinanzrahmengesetz (§§12–14) mandates four-year binding expenditure ceilings by rubric, updated annually with a 30-year long-term fiscal projection every three years. The Rechnungshof (established under B-VG Art. 121–123 and RHG 1948) is constitutionally independent, with its president elected by the Nationalrat for a 12-year non-renewable term; it conducts financial, compliance, and performance audits. Austria established the Fiskalrat (independent fiscal council) to monitor compliance with EU fiscal rules and domestic targets (comply-or-explain mechanism) and the Parlamentarischer Budgetdienst (PBD, 2012) to provide independent fiscal analysis to the Nationalrat. The BMF publishes monthly budget execution reports at budget.gv.at. Austria adopted a two-year budget cycle effective 2025/2026 under BHG 2013 multi-year framework provisions. Currency: EUR; fiscal year: calendar year.

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