According to constitutional provisions, the Austrian Court of Audit (ACA) was assigned certain special tasks – a proof of the high level of trust in its competences.
The special tasks are the following:
- preparation of the report on federal financial statements;
- review of draft laws and regulations - the ACA especially considers avoidable follow-up costs and the economic efficiency of the implementation;
- (every two years) an income report regarding i.a. the average income and retirement benefits of federal enterprises and institutions;
- tasks according to the Emoluments Act (determination and publication of the adjustment factor for the remuneration of public-sector officers);
- publication of the income report on the average income of the total population and preparation of the report pursuant to section 8 par. 1-3 Act on the Limitation of Emoluments of Holders of Public Offices;
- disclosure of extraordinary increase in wealth of members of the federal government and provincial governments as well as state secretaries to the president of the National Council or the president of the respective provincial diet by the president of the ACA (according to the Incompatibility Act);
- fulfilment of the tasks pursuant to the Political Parties Act;
- cooperation on the financial debt statement;
- elaboration of expert opinions for a conciliation committee of the Austrian Stability Pact 2008, on whether and to what extent the agreed stability contribution has been missed by the Federation, the provinces and the municipalities;
- obligation of semi-annually submitting a list of all legal entities subject to audit by the ACA to the Austrian communications regulator KommAustria, according to the Media Transparency Act.