About the ACA
The ACA was set up by the federal constitution as an independent auditing institution on a federal, provincial and municipal level. Its function is to verify the correct administration of state funds either by public institutions or private entities. (Principle of the unity of auditing)
The Austrian Court of Audit looks back on a more than 250-year-long history. In 1761, it was established by Empress Maria Theresa as a control body in the rank of a ministry, its president equally ranked with a minister. The ACA has retained this position ever since.
The ACA audits on behalf of the chosen representatives of the citizens, within the framework of its constitutionally stipulated independence, whether the state budget is being used economically, efficiently and effectively. The practice of public auditing is one of the cornerstones of parliamentarism and democracy.
As federal state-provincial-municipal institution, the ACA is responsible for auditing the entire public sector on all levels, acting as an institution of the National Council as well as of the provincial diets (and Vienna's municipal council). The ACA carries out its tasks in an objective, independent, professional and fair way and complies with the international guidelines for auditing, e.g. the auditing guidelines of INTOSAI, and encourages their further development.
Public auditing in Austria began with the assignment to fight the abuse of public funds and to give an overview of the state budget, back in 1761 - more than 250 years ago. The ACA's function has remained the same, except for certain adjustments.
The ACA is commited to paving the way for innovation and reform and declares in its strategy to actively share its knowledge and experiences. With every audit, the ACA makes a small contribution to the reform of the public administration. It is particularly important to the ACA to contribute with its experiences in its core activities (auditing and advisory activities) to the current constitutional and administrative reform process.
Public auditing can only be effective if all institutions concerned with this democratic issue cooperate as partners.