The mandate of the Court of Audit is anchored in the federal constitution, whereby we act as a federal, laender and municipal institution which ensures unity in financial auditing. By virtue of our special position, the ACA is able to take a networked approach and in the framework of themed audit focuses, to make horizontal (i.e. comparing between two or more laender) or vertical comparisons, and establish benchmarks as a result of our audit findings and recommendations for all levels of government.
As an independent supreme institution of public auditing for the state, laender and municipalities, we are responsible for auditing the entire public sector economy i.e. the finances of public institutions and private entities using public funds, and for ensuring the best possible use of public resources and for improving efficiency and effectiveness, also in the area of auditing.
We carry out this mandate directly for the National Council, the laender parliaments and legitimate decision-makers in the areas of politics, administation and the economy. When we are working on request or demand, we always remain fully independent and are dispensed from instructions. We fulfil our legal mandate in our auditing criteria as a matter of course.
As a result of our special position as a federal, laender and municipal body, the ACA must follow the principle of unity of auditing in all public budgeting and financial matters. In order to carry out this consitutional mandate as well as possible, the ACA has developed strategies, which we constantly use and evaluate.