Political parties and campaigning parties are to annually prepare an accountability report on the nature of their income and expenses and must submit it to the Austrian Court of Audit (ACA).
The ACA audits the report regarding the correctness of the figures and its compliance with the law as well as requests a statement from the political party in case there are reasons to assume that incorrect or incomplete information is contained. If there are no (longer) reasons to assume information is incorrect or incomplete, the accountability report of the political party is published on the ACA website.
The publication of an accountability report on this website does not exclude its simultaneous submission to the Independent Political Party Transparency Panel, e.g. if the limit of campaign expenses has been exceeded, which is sanctioned according to the Political Parties Act.
For further information, such as on the contents of the report, please read the FAQs about the Political Parties Act.