The Austrian Court of Audit acts as an institution of the respective provincial diet when auditing provinces, municipalities, munipical associations and statutory associations for employers, employees and professionals (chambers) that fall within the responsibility of the province. It coordinates its auditing programme, according to agreements from 2004 and 2005, and its auditing activities in the framework of the auditing network with the auditing institutions of the provinces and of the City of Vienna.
On a provincial level, the ACA is responsible for auditing the
- financial affairs that are subject to the control of the provinces,
- the finances of all foundations, funds and institutions administered by provincial institutions or people appointed by provincial institutions,
- financial management of companies
- which are run by the province alone or together with other legal entities that are subject to public auditing or
- of which the province alone or with other legal entities owns at least 50% or
- of which the province alone or together with other legal entities subject to public auditing has de facto control through financial or other economic measures,
- the financial performance of public legal entities using resources of the province
- auditing of the finances of statutory associations for employers, employees and professionals (chambers).
Additionally, the provincial diets are obliged to submit estimates and financial statements to the ACA on an annual basis.
The ACA offers special services to the provincial diets due to its comprehensive knowledge of the entire public sector and its international auditing experience. It is able to comprehensively audit provinces, to offer a networked approach and to make horizontal comparisons (i.e. a comparison between two or more provinces), or vertical comparions in the framework of themed audit focuses. With the findings, the ACA is able to create benchmarks and give recommendations for all three government levels.
The relations of the ACA with the individual provincial diets are of different legal structures. Some provincial diets (and the municipal council of the City of Vienna, taking the place of the Vienna provincial diet) deal with the reports in detail and make use of the possibility to call in the president of the ACA and its auditors in the debates on the reports. More exact rules in this regard are to be found in the provincial constitutions and/or the rules of procedure of the provincial diets.