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Austrian Federal Accounting Agency (BHAG)

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Page 1: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Austrian Federal Accounting Agency(BHAG)

Page 2: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Agenda

General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers Internal Trainings – for BHAG employees

05.04.2018 2

Page 3: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

GENERAL OVERVIEW

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Page 4: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

General Overview

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Managing Director SupervisoryBoardAdvisory Board

Federal Ministerof Finance

Debating professional topics

Supervision of the MD

Appointment and recall of theMD (at any time)

Supervisory authority over theMD (expert, legal, responsibility)

Company bodies

Page 5: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

General Overview

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Management

Corporate security

Corporate management

Accounting supervision

Support

Accounting Division 1

Accounting Division 2

Accounting Division 3

Accounting Division 4 Reauditing

Our Organization

Page 6: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

General Overview

Statutory Output (legal obligation) Accounting

- Post debts, receivables, payments- Monitoring incoming payments

Reauditing (Review)- Auditing of standard accounting- Auditing of payroll accounting

Contractual Output (non-legal obligation) Auditing of national subsidies or EU subsidies Trainings Further education

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Services

Page 7: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

General Overview

All services have to be paid

Statutory Output (legal obligation) Accounting billing is based on processed transactions Reauditing billing is based on conducted hours

Contractual Output (non-legal obligation) Hourly rate billing

Full-cost pricing (§ 4 section 2 BHAG-G)

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Funding model

Page 8: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

General Overview

All federal ministries inlcuding subordinate departments (e.g. courts, prisons, tax

offices, police stations, schools, …)

The supreme bodies The parliament's general administration office Office of the austrian federal president Austrian court of audit Higher administrative court Constitutional court Austrian ombudsman board

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Our customers

Page 9: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

ACCOUNTING PROCESS

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Page 10: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Accounting process

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Order

Delivery/Service

Invoice

• via SAP - e-invoice

Capture of data

• Service• Account and funds• Value• …

Factual andcalculative correctness

Approval

• Not the person thatconfirmed the factual orcalculative correctness

Accounting in SAP

• Control of entries (e.g. invoice, approval, …)

Payment

• Budget controlling

Page 11: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Code of Ethics

§ 5 section 5 BHG 2013

Mit der Wahrnehmung von Aufgaben der Haushaltsführung dürfen Bedienstete nur dann betraut werden, wenn die volle Unbefangenheit und Gebarungssicherheit gewährleistet sind.

which means

The exercise of activities within the budget management may only beentrustet to employees who can ensure impartiality and proper financial management.

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Page 12: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Code of Ethics

For employees Edicts Archive Extract from the penal register Security clearance when working for the

Federal Ministry of Defense

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Page 13: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

TRAININGSBasic informations – for customers and employeers

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Page 14: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

All software trainings are held in our training room We use a HV-SAP training system which is a 1:1 copy of the real

system All our trainers are employees of the BHAG and normally work in

their departments We have one training coordinator who is responsable for

appointment coordination, trainer assignment and creation ofthe training documents

We always work with two trainers One lecturer, one to assist the participants on the computer

Our training documents include the presentation sheets, a part withexercises and a detailed manual

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Trainings

Page 15: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

TRAININGSBHAG for customers

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Page 16: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

Rolle Anweisungsreferent (Capture of data) 3 days Theoretical and practical examples of all relevant HV-SAP

processes Usage of our HV-SAP training system Includes details of factual and calculative correctness

Rolle Anordnungsbefugter (Approval) 1 day Theoretical and practical examples of all relevant steps to

approve workitems in HV-SAP Usage of our HV-SAP training system

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Trainings

Page 17: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

Rolle Infouser (Analysis and information) 1 day Examples of queries, reports and analysis in HV-SAP Usage of our HV-SAP training system

Rolle Anlagenreferent (Inventory manager) 2 days Explanation of the most important legal bases Theoretical and practical examples of all relevant HV-SAP

processes Usage of our HV-SAP training system

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Trainings

Page 18: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

Qualifizierter Anweisungsreferent (Capture of data) 4 modules, 7 days Extended and more detailed theoretical and practical

examples of all relevant HV-SAP processes Usage of our HV-SAP training system

Qualifizierter Anordnungsbefugter (Approval) 4 modules, 5 days Extended and more detailed theoretical and practical

examples of all relevant steps to approve workitems in HV-SAP

Usage of our HV-SAP training system

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Trainings

Page 19: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

Basisschulung Buchhaltungspraxis (Base accounting praxis) 2 days Theoretical explanation of double-entry accounting and the

budgetary law Practical examples for the capture of data

Grundlagen der Umsatzsteuer (Sales tax basics) Basic details on sales tax Explanation of the most important legal bases Practical examples

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Trainings without training system

Page 20: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

TRAININGSBHAG for employees

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Page 21: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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Entry qualifications Apprenticeship in the Federal Accounting Agency Completed vocational training Higher-level secondary commercial college Medium-level secondary commercial college Relevant university degree

Page 22: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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The first year Everything „on the job“ – learning by doing No further trainings Only one field of activity Cooperation with colleagues -> starting with simple tasks After some time -> independent work with supervision of

colleagues and department head

Page 23: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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Education Minimum educational requirements ( ) for all employees Different further education depending on area of responsibility ( ) Priority topics are trained directly in the divisions and departments

Smaller thematic parts, not a whole day Lectured from trainers from their own division

Page 24: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

05.04.2018 24

Auditing of

standard accountingAccounting

Auditing of

payroll accounting

Auditing of

subsidies

Function

group

Basic training

Seminar for difficult discussions

Reporting

Time management

Inventory management analysis

Telephone training

Participation at a standard auditing

Appearance, Speech, Impact

MS Word for auditing employees Improvement ofconflict abilities

Accounting praxis 1 and 2

Seminar personal

SAP Payrollaccounting basics

SAP/OIS payrollaccounting reporting

FG 3

Page 25: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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Nachprüfung HVVerrechnung Nachprüfung PVNachprüfung

Förderprüfung

Funktions

gruppe

Grundausbildung

Seminar zu schwierigen Gesprächen

Reporting

Zeitmanagement

Anlageninfouser extern

Telefontraining

Teilnahme an Prüfung HV

Auftritt Sprache Wirkung

Word für Nachprüfer Seminar Förderungder Konfliktfähigkeit

Buchhaltungspraxis 1 und 2

Lehrgang Personal

PM-SAP-Grundausbildung

Berichtssystemim PM-SAP/OIS

FG 3

Page 26: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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Auditing of

standard accountingAccounting

Auditing of

payroll accounting

Auditing of

subsidies

Function

group

Payroll accounting 1Accounting praxis 1 and 2

Improvement of conflict abilities Tax law 1

Economic law 1SeminarPayroll accounting

Seminar Travelmanagement

FG 4

Module leadership abilities (Amount 3 days)

Module lecturing/trainer abilities (Amount 3 days)

Tax law 1

Accounting and Balancing

Payroll accounting 2 Self-presantationFG 5

Page 27: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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Nachprüfung HVVerrechnung Nachprüfung PVNachprüfung

Förderprüfung

Funktions

gruppe

Personalverrechnung 1Buchhaltungspraxis 1 und 2

Seminar zur Förderung der Konfliktfähigkeit Steuerrecht 1

Wirtschaftsrecht 1 LehrgangPersonalverrechnung

Seminar Reisemanagement

FG 4

Modul für den Erwerb von Führungskompetenzen (Umfang 3 Tage)

Modul für den Erwerb von Trainerkompetenzen (Umfang 3 Tage)

Steuerrecht 1

Buchhaltung und Bilanzierung

Personalverrechnung 2

Selbstpräsentation &Selbstwirksamkeit

FG 5

Page 28: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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Accounting praxis 1 In cooperation with the Institute for Economic Promotion (WIFI) 84 learning units á 50 minutes Introduction in double-entry accounting Basic sales tax knowledge Account assignment and accounting of business cases Practical examples Creation of simple sales tax pre-announcements Standard statistic analyses

Page 29: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Trainings and education

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Accounting praxis 2 In cooperation with the Institute for Economic Promotion (WIFI) 102 learning units á 50 minutes Practical exercises Advance payments Foreign currency, imports, exports Travel expense accounting Creation of sales tax pre-announcements Depreciation Valuation and default on debts Recognition and release of provisions Ends with written and oral exam

Page 30: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

Contact

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Ralf HammerHead of Marketing, Sales and Education

[email protected]/83 29 813

Page 31: Austrian Federal Accounting Agency (BHAG) Federal Accounting... · Agenda General Overview BHAG Accounting process Training - basic informations External Trainings – BHAG for customers

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Mission

The Austrian Federal Accounting Agency (BHAG) is the central service

company for federal accounting obligations

and ensures competent, transparent and reliable provision of services.