This report for Austria forms part of the Organisation for Economic Cooperation and Development (OECD) Review of Policies to Improve the Effectiveness of Resource Use in Schools. The purpose of the review is to explore how school resources can be governed, distributed, utilised and managed to improve the quality, equity and efficiency of school education. School resources are understood in a broad way, including financial resources (e.g. expenditures on education, school budget), physical resources (e.g. school infrastructure, computers), human resources (e.g. teachers, school leaders) and other resources (e.g. learning time). Austria was one of the education systems which opted to participate in the country review strand and host a visit by an external review team. This publication is the report of the review team. It provides, from an international perspective, an independent analysis of major issues facing the use of school resources in Austria, current policy initiatives, and possible future approaches. The report serves three purposes: (1) to provide insights and advice to the Austrian education authorities; (2) to help other countries understand the Austrian approach to the use of school resources; and (3) to provide input for the final comparative analysis of the OECD School Resources Review. The scope for analysis in this report includes public primary and lower secondary education (including Volksschule, Hauptschule/Neue Mittelschule and AHS Unterstufe). At the request of the Austrian authorities, the focus areas of the Review of School Resources in Austria were: (1) funding and governance of school education; (2) organisation of the school offer; and (3) management of the teaching workforce. This report reflects the situation of the Austrian education system at the time of the review visit in June 2015. Three annexes are included: (1) The OECD Review of Policies to Improve the Effectiveness of Resource Use in School; (2) Composition of the OECD Review Team; and (3) Visit programme. Individual chapters contain references.