the federal budget law comprises detailed regulations on outcomeoriented administration including the consideration of the objective of effective equality of women and men in the future equality aspects will explicitly be a factor throughout the management cycle of administrative action from planning to implementation to evaluation in a subsequent step these federal authorities have to define concrete measures outputs and indicators in order to realise and monitor the respective gender equality outcome furthermore of the federal budget law and the regulation on the presentation of information on outcome orientation in the annual federal budget statement and the explanatory budget documents regulate the details of gender budgeting application regarding outcomes outputs and indicators