Building on our strategies and on our medium-term planning, the ACA creates an annual programme on our own initiative and we decide independently regarding the type, themes and methodology of the audits we will carry out. As a federal, laender and municipal body, the ACA carries out about 100 audits every year. We select audits according to strategic and annual audit focuses and in terms of risk and potential impact, with special consideration given to financially relevant changes, current topics, special public interest and achievable preventative impact and benefits. This auditing activity, carried out on our own initiatve, is an important pillar of independence of the ACA.
The ACA is constitutionally mandated to carry out special activities of auditing (special audits) on the resolution of the National Council (Article 126b paragraph 4 B-VG) or a laender parliament (Article 127 paragraph 7 B-VG) or on the request of the members of the National Council or a laender parliament and on a reasonable request of the federal government (Article 126b paragraph 4 B-VG) or laender governments (Article 127a. paragraph 7 B-VG) or a federal minister (Article 126b paragraph 4 B-VG).
Demands or requests to carry out special audits are also proof for the ACA of faith in our services. Such requests and demands are made to the ACA within the framework of our auditing authority and independence. The constitutional limitation on the number of requests ensures the independence of our audit planning.
The value placed on our auditing activity can be seen by the numerous auditing requests we receive from deputies, parties, interest groups, representatives of audited entities and from private individuals. As we only have limited resources at our disposal, the ACA has clear priorities for our auditing activity and we are not always able to fulfuil immediately the large number of auditing requests we receive.