The ACA as Federal, Provincial and Municipal Body
The ACA is an institution of the National Council, but depending on whether it is auditing a federal, provincial or municipal body, it functions as an institution of the National Council, the provincial diets or Vienna's municipal council, and is therefore a federal, provincial or municipal body.
The ACA employs a national approach and networked auditing. This is evident in public health funding, especially the in the financing of hospitals that the ACA is auditing. The interconnectedness of the public funds of the federal state, provinces and municipalities (municipal associations) and the overall economic balance require comprehensive external public auditing on all government levels.
Instead of focussing on legal entities, the ACA primarily uses a risk-orientated auditing approach, focussing on politics, financial relevance, possible improvement potential on current affairs, particular public interests and preventive effects.
Its strategies are built on the basis of general budget responsibility, on the network of audit institutions, they include federal, provincial and municipal auditing, cost and performance comparisons, benchmarks and best practice, and state strategic audit priorities that the ACA can evaluate due to its comprehensive competence and international experience.
In its capacity as an institution of the National Council, the provincial diets and the municipal authorities, and with its supporting role in the democratic process, the ACA also contributes to the ongoing discussions on an administrative reform.