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Austrian Court of Audit

Austrian Court of Audit. New Member of the Working Group Key National Indicators (KNI) Astana, April 7th 2010. Austrian Court of Audit (ACA). ACA is the independent supreme audit institution for the -) federal, -) Laender (States) and -) local levels of government

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Austrian Court of Audit

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  1. Austrian Court of Audit New Member of the Working Group Key National Indicators (KNI) Astana, April 7th 2010

  2. Austrian Court of Audit (ACA) ACA is the independent supreme audit institution for the -) federal, -) Laender (States) and -) local levels of government General Secretariat of the INTOSAI

  3. Mandate and goals • Legal basis: • Federal Constitutional Act • Court of Audit Act • ACA examines whether public funds are raised and used in a lawful, cost-efficient, economic, and effective way

  4. ACA‘s instruments • ACA issues recommendations based on its audits • ACA renders consultation services based on its audits

  5. Selected audits and consultation tasks • The outsourcing of the National Statistical Office (Statistik Austria) • Execution of long-term care benefits • Ticket price calculations of the Federal Railway company (OEBB) • Tax administration in selected cities • Comparison of public pension schemes • ACA is member of the WG Administration reform

  6. Values • Independence, e.g. selecting its own audit priorities • Sustainability, e.g. including considerations regarding long-term impact of funding • Equal opportunitites, e.g. gender equality • Objectivity and credibility, e.g. sound, realisable recommendations

  7. Key national indicators • There exists no conclusive system of key national indicators in Austria so far • However, in some areas (i.e. environment, macroeconomics) there exist comprehensive data and indicators • The 2nd stage of the new budget law will become effective in 2013 and will clearly take into account performance information

  8. Austrian Court of Audit • Dr. Josef Moser • President of ACA • Dampfschiffstrasse 2 • 1030 Vienna • http://www.rechnungshof.gv.at • Tel.: 0043 1 71171 – 0 • Ulrike Mandl • mandl@rechnungshof.gv.at • Tel.: 0043 1 71171 - 8620

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