Act on the Limitation of Emoluments of Holders of Public Offices
In 1997, the National Council adopted the Act on the Limitation of Emoluments of Holders of Public Offices that is based on an income pyramid and defines the remuneration of public-sector officers according to their functions - from the Federal President to the members of the Federal Council and from the provincial governor to the members of the provincial diet. It also standardises remuneration limits for functions in the Austrian Central Bank, the statutory bodies representing professional interests and social insurance institutions.
The Emoluments Act assigns following tasks to the Austrian Court of Audit and its president:
- Publication of the adjustment factor for the remuneration of public-sector officers,
- Presentation of a report on the average income of the total population (income report).
And in the Constitutional Act
- Preparation of a report on the income of legal entities that are subject to audit by the ACA.