Court of Audit criticizes lack of structural reforms in federal budget

Debt level and deficit at high levels

Admittedly, revenues in 2025 rose by 2.2 billion euros compared to the previous year. On the expenditure side, however, the Court of Audit points, among other things, to the expenses from subsidies to ÖBB-Infrastruktur AG, which were 4.1 billion euros below the budget estimate. This is explained by the fact that the subsidy contract for 2022 to 2027 continued to apply rather than the contract for 2025 to 2030 assumed in the budget estimate.

According to the Court of Audit, the actual consolidation volume of the federal government's first package of measures in June 2025 is "schwer nachzuvollziehen". Comparisons in the budget are also made more difficult by shifts in responsibilities between ministries following the swearing-in of the new federal government in 2025. Comparability between the budget estimate and the accounts is also limited as a result.

Criticism of disbursement behavior in 2025

The Court of Audit also criticizes disbursement behavior in the fourth quarter of 2025. According to the report, numerous disbursements by ministries and supreme organs related to future deliveries and services, without any documentation as to whether the disbursements were justified in advance. This practice raises questions about the management and transparency of budget execution.

Wifo economist Margit Schratzenstaller also pointed to the need for reform in the budget hearing. An AK expert as well as Ludwig Strohner as a representative of the Court of Audit likewise emphasized the urgency of structural adjustments to slow the debt dynamics. APA reported on the experts' statements.

Reform window until 2028

With a view to the upcoming 2027 and 2028 budgets, the Court of Audit expects clear consolidation steps. Otherwise, the rising debt ratio threatens to continue. According to the Court of Audit, the report is intended to serve as a basis for the upcoming political decisions.

The federal side is thus under pressure to act: by 2028, the course must be set for a sustainable budget policy. Whether the federal government translates the criticism into concrete measures will become clear in the next budget drafts.