Accounting of Territorial Authorities
2010 results
The budget volume of Territorial Authorities for 2010 was €174.5 bn. With 65,5% the Federal Government had the largest share, followed by the Länder excluding Vienna with 16,7%, the Local Governments excluding Vienna with 9.6%, Vienna with 6.8% and the Local Authorities with 1.4%.
Federal Government
In 2010, the Federal Government’s deficit from the
General Budget was about €0.773 m
Länder excluding Vienna
Viewing the Länder excluding Vienna, Lower Austria
had the greatest total expenditure (€7.7 bn or 26.4% of total expenditure
of all Länder excluding Vienna) in 2010, followed by Styria (€5.5 bn
or 18.7%) and Upper Austria (€4.9 bn or 16.7%). In the reporting year
the budget of Burgenland and Carinthia increased by 24.6%. Styria’s
budget decreased by 12.3% the – the reason for this was an accounting
referring to the “Hospital-Company” which was only made for demonstration.
Since 2002, Lower Austria has gradually included all Local Government
guided hospitals in its own budget – this is the reason for the continuous
increasing of Lower Austria’s share of total expenditure considering
Länder excluding Vienna. Free from debts since 2002, Upper Austria
borrowed money again in 2009 and 2010. In the reference year debts of
the Länder excluding Vienna increased relatively high by 28.7% - in
absolute figures this means a plus of €1.8 bn. Debts of all Länder
have risen throughout – only Burgenland
Vienna
In the reporting year Vienna’s expenditure and revenue
were €11 883 m, which means an increase of 5.0%. €
Local Governments excluding Vienna
2010 the realized results according to Maastricht
(EDP) bettered by €259 m, so that the Local Governments deficit declined
to €
The Local Governments of Burgenland, Carinthia, Salzburg,
Tyrol and Vorarlberg realized a total surplus of €93 m, while the Local
Governments of the remaining Länder closed down with a deficit of overall
€
28.8% (€4 803 m) of total expenditure (€16 656 m)
was spent on salaries and wages and investments. €1 169 m (7.0%) was
spent on amortization and interest payments. In comparision with the
previous year the Local Governments’ investment activities – not
including the purchase of property and investment subsidies – decreased
by €369 m
Regarding the total revenue of €16 704 m, 46.0% was
generated by tax revenues of Local Governments (€2 783 m) and shares
of the yields out of joint federal taxes (€4 822 m). The tax revenues
of Local Governments excluding Vienna grew by 3.4% (€90 m) - there
was an increase in all “Länder”; figures were about
Financial Equalization
The Financial Equalization Act (FAG) – current version: FAG 2008 for the FAG period 2008 to 2013 – regulates authority over the revenue generated by each type of taxes. The Act stipulates specific amounts that are deducted from the total revenue yielded by joint federal taxes before the revenue is disbursed among the individual “financial equalization partners” in accordance with a defined code. Amounts specified in detail in the Act are in turn deducted from the resulting shares for specific purposes. After this procedure the ultimate sums available for disbursement to Federal Government, Länder and Local Governments can finally be determined. A further 12.7% is deducted from Local Governments’ shares and is transferred to Länder for granting payments for special requirements to Local Governments and Local Authorities. With its special status as Land and Local Government the federal capital Vienna is shown separately in all tables. In addition to the disbursement of revenue generated by taxes, the Financial Equalization Act deals with transfers (non-reimbursed cash benefits) that are made in accordance with legal stipulations at federal or land level and that serve to enable the receiving authority to fulfil its obligations. These transfers include:
- Compensation of the salaries and wages of teachers employed by Land (current benefits and pensions including care allowances)
- Subsidies and grants for specific purposes from Federal Government to Länder and Local Governments
- Subsidies and grants for specific purposes from Länder to Local Governments and Local Authorities
- Special fees (“Landesumlage“, special fees of social assistance and educational Local Authorities)
Tax yield net (after reduction of transfers for contribution-payments
to EU) – sum of Federal -, Länder -, Local- taxes as well as joint
federal taxes - increased 2010 by 3.5% (2009:
| Total Revenue 2007 - 2010 |  |  |  |
|---|---|---|---|
| Total Expenditures 2007 - 2010 | | | |
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