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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