Rechnungshof

The ACA audited the Gemeindeinformatik GmbH

17.07.2020 - The financial damage accounts for EUR 3.10 million 

Today, the ACA published the report on the "Gemeindeinformatik GmbH" (in German).

In September and October 2019, the Austrian Court of Audit (ACA) carried out an audit of the IT services provider “Gemeindeinformatik  GmbH”, which, during the audited period, was owned by the 96 municipalities of the province of Vorarlberg and for which it provided IT services. As at 10 July 2020, the Commercial Register showed a changed ownership of the Gemeindeinformatik GmbH: in addition to the municipal association (61.82%), 40 municipalities of Vorarlberg held ownership of the company.

The audit aimed at assessing the internal control system, the economic condition, the personnel resources and the appointment of the company’s management directors. The audited period spanned the years from 2014 through October 2019. Where necessary, previous years were also taken into account.

Central recommendations

  1. If, due to a planned change of ownership, the responsibilities of the supervisory board cease to exist, the articles of association of the Gemeindeinformatik GmbH should nevertheless provide for an appropriate supervisory body. This body should also consist of external experts who can independently act on behalf of the company.
  2. The existing recourse claims vis-à-vis the former employee should be pursued as far as possible in order to recover the greatest amount possible for the Gemeindeinformatik GmbH.
  3. The conflicting statements made by managing director A, who had been in office until 2012, and the former employee as regards the signing of cash payment vouchers should be examined. Any possible claims for damages resulting therefrom against managing director A should be examined and pursued in taking consideration of the limitation period.
  4. Based on the results of the existing legal expert opinion, any possible claims for damages against managing director B, who had been in office from 2010 to 2019, should be examined and, if need be, asserted.
  5. If the internal control system is re-organized, a risk analysis should be carried out to serve as a basis for such a re-organization. The lacking elements of the internal control system, such as partly lacking descriptions of roles and processes, should be added to the procedural instructions.
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Report: Gemeindeinformatik GmbH (in German)

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