The activities, functions, organisation and position of the Austrian Court of Audit are governed by Chapter VI of the Federal Constitutional Law. More information on this is contained in the Laender Laws and the Austrian Court of Audit Act.
The rules of procedure of the National Parliament and the Laender Parliaments govern the strategically important participation of the ACA in committee meetings and plenary sessions.
The Treaty on the Functioning of the European Union applies directly to the auditing of EU community resources and cooperation with the European Court of Auditors.
The special tasks of the ACA are governed by further laws. The following have particular relevance for the work of the ACA: the Act on the Limitation of Emoluments of Holders of Public Offices , the Political Parties Act, the Incompatibility Act, the Staffing Act and the Staffing Regulation.
Should differences of opinion arise between the ACA and a legal entity regarding competencies and rights, the ACA can call upon the Constitutional Court to make a decision. This procedure is regulated in further detail in the Constitutional Court Act.
Further development of legal principles
The ACA is committed to performing auditing activities in all areas of public administration and state economy. In terms of the state and constitutional reform, the ACA uses the following approaches:
- audit of all municipal authorities,
- audit of undertakings in which the public sector holds at least 25% and
- the inclusion of direct funding by the EU.