Publication of four follow-up audits
The Austrian Court of Audit (ACA) makes an impact also through its follow-up audits. Today’s published reports show that of the assessed recommendations issued by the ACA, almost 70 per cent had been implemented fully or partly.
The follow-up audits of 7 July 2019 concern the following subject matters:
Land use at the New Danube, the Danube Island and the Danube Canal
From May to July 2018, the Austrian Court of Audit (ACA) carried out a follow-up audit at the City of Vienna, the via donau – Österreichische Wasserstraßen–Gesellschaft m.b.H. (waterway operator in the Danube region), the Wiener Gewässer Management Gesellschaft mbH (Vienna waters management company) and the Wiener Donauraum Länden und Ufer Betriebs– und Entwicklungs GmbH (Vienna Danube riverside area operating and development company) to assess the state of implementation of the recommendations it had issued in its preceding report “Land Use at the New Danube, the Danube Island and the Danube Canal”.
After the preceding report had been published in April 2016, via donau and the City of Vienna launched projects to reorganize – as recommended by the ACA – the administration of its properties at the New Danube, the Danube Island and the Danube Canal. Overall, 16 recommendations were implemented fully, 13 partly and one not at all.
- pdf Datei:
- 672.0 KB
Flächennutzung im Bereich der Neuen Donau, der Donauinsel und des Donaukanals; Follow-up-Überprüfung
- via donau and the City of Vienna should, as a principle, conclude tenancy and lease agreements based on a search for interested persons.
- via donau and the City of Vienna should define plausible tariffs for all its areas of competencies based on an evaluation and a balanced and solid professional foundation.
- via donau and the City of Vienna should strive to harmonize the tariffs in comparable areas and implement such harmonization.
Media Quarter Marx
From August to October 2018, the Austrian Court of Audit carried out a follow-up audit at the “Wirtschaftsagentur Wien. Ein Fonds der Stadt Wien.” (“Vienna Business Agency. A Fund of the City of Vienna.”) and the Media Quarter Marx Errichtungs– und Verwertungsgesellschaft mbH in order to assess the state of implementation of the recommendations it had issued in its preceding report “Media Quarter Marx”. Of the assessed recommendations, four were implemented fully, four partly and one not at all.
- pdf Datei:
- 625.8 KB
Media Quarter Marx; Follow-up-Überprüfung
- Before entering into participations in companies, the Vienna Business Agency should assess the economic objectives and the necessity of state participation to attain such objectives. It should furthermore document the result in a traceable manner.
Execution of custody pending deportation with a special focus on the detention centre Vordernberg
In August 2018, the Austrian Court of Audit (ACA) carried out a follow-up audit at the Federal Ministry of the Interior to assess the state of implementation of the recommendations issued in its preceding report “The Execution of Custody Pending Deportation with a Special Focus on the Detention Centre Vordernberg”. Of eleven recommendations, the Federal Ministry of the Interior implemented five fully, four partly and two not at all.
- pdf Datei:
- 599.9 KB
Vollzug der Schubhaft mit Schwerpunkt Anhaltezentrum Vordernberg; Follow-up-Überprüfung
- The system of police detention should be evaluated in view of the development of the number of prisoners, the available capacities and the staff-related resources. Based on such evaluation, a new concept should be prepared.
- It should be ensured that decisions terminating a residence are also effectively enforced.
- The responsible stakeholders should consider concrete ways to deal with the still unsolved question of how to deal with persons who are obliged to leave the country but whose whereabouts are unknown.
- Reliable and informative data on the costs of police detention centres and the detention centre Vordernberg as well as the custody pending deportation in particular should be collected.
Financial management instruments for health insurance institutions
In May and June 2018, the Austrian Court of Audit carried out a follow-up audit at the Federal Ministry of Labour, Social Affairs, Health and Consumer Protection in order to assess the implementation of its recommendations issued in its preceding report “Financial Management Instruments for Health Insurance Institutions”. Six recommendations were implemented fully, 13 partly and 24 not at all.
- pdf Datei:
- 581.5 KB
Instrumente zur finanziellen Steuerung der Krankenversicherung; Follow-up-Überprüfung
- The federal ministry, together with the Main Association of Social Insurance Institutions, should carry out measures to ensure that all social insurance providers define internal financial targets based on continuous panning, a realistic starting point and an at least balanced financial management.
- The planning specifications regarding the accounting provisions applicable for the financial forecasts of the social insurance providers would have to be aligned with the planning specifications of the local authorities. In this regard, the planning standards and the criteria for defining the planning horizon would have to be aligned in particular.
- In case the insurance providers deviate from the principle of revenue-oriented expenditure policy, a provision would have to be taken up in the accounting provisions that allows for the sug-estion of measures to close the financial gap.
- The structure of the forecast calculations and the income statements would have to be stronger oriented towards the management requirements.